Results 31 to 40 of about 3,738 (248)

Structural reforms in the country budgeting system. [PDF]

open access: yesمطالعات مدیریت بهبود و تحول, 2004
Iran  budgeting  structure  and concepts  have  changed  since  200 I .These changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more ...
ebrahim abbasi
doaj  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Understanding Investment Analysis for Farm Management

open access: yesEDIS, 2019
Investment decisions are among the most important decisions growers make. In many cases, those investments are in capital assets such as establishing a new orchard or purchasing a new piece of equipment.
Julio Cruz, Ariel Singerman
doaj   +5 more sources

Investment Analysis of Waste Heat Recovery System Installations on Ships’ Engines

open access: yesJournal of Marine Science and Engineering, 2020
This study considers incentive provisions for investment decisions related to waste heat recovery system (WHRS) installations on ships to reduce CO2 emissions and improve ships’ engine efficiency.
Eunice O. Olaniyi, Gunnar Prause
doaj   +1 more source

Climate Change Mitigation in the Dairy Sector: Uncovering Heterogeneity Through Eco‐Efficiency Clubs

open access: yesAgribusiness, EarlyView.
ABSTRACT Combining climate change goals with economic targets is crucial for the dairy sector, which is a significant contributor to agricultural greenhouse gas (GHG) emissions worldwide. In this paper, we assess economic and climate change implications of dairy production with panel data of Irish dairy farms from 2013 to 2021.
Doris Läpple   +2 more
wiley   +1 more source

Evaluation of E-Budgeting Implementation in Provincial Government of DKI Jakarta Using CIPP Model Approach

open access: yesJournal of Accounting and Investment, 2019
This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003).
Rama Andika Thio Rahman   +2 more
doaj   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli   +2 more
wiley   +1 more source

The Influence of Risk Perception, Project Uncertainty, and Investment Appraisal Techniques on Capital Budgeting Decisions: A Systematic Literature Review

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to map the development of capital budgeting research with a focus on risk perception, project uncertainty, and investment appraisal techniques.
Anggia Marshanda Putri   +2 more
doaj   +1 more source

U.S. Consumer Preferences for Cage‐Free Eggs and Hen Housing Policies

open access: yesAgribusiness, EarlyView.
ABSTRACT Farm animal welfare (FAW) continues to be a divisive issue in the egg industry. In the United States, 10 states and most major retailers have implemented policies or voluntary pledges to transition to 100% cage‐free egg sales. We use best‐worst scaling and discrete choice experiments to evaluate U.S.
Vincenzina Caputo   +3 more
wiley   +1 more source

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