Results 71 to 80 of about 1,790,453 (249)
The role of human capital cost in accounting
, 2009 The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles,
陳海鳴; Chen, Hai-ming; Lin, Ku-jun
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Deforestation and Efficiency: Insights From Forest Transition in the Brazilian Cerrado
Agribusiness, EarlyView.ABSTRACT This paper estimates technical efficiency (TE) and environmental efficiency (EE) of agricultural production at the municipal level of the Brazilian Cerrado in 2006 and 2017, and investigates their underlying mechanisms in relation to forest transition theory.
Ricardo Muniz Simões +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales +3 more
wiley +1 more source
Block 14 of Subdivision no. 10, Stromlo District [cartographic material] /
, 1926 Cadastral map of Stromlo Pine Forest region, Australian Capital Territory, showing blocks of land with boundaries, waterways and roads.; In upper middle margin: Federal Capital Commission.; In lower right margin: Sheet 10, Field books F.4255, F.4330, A ...
Australia. Federal Capital Commission.
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Agribusiness, EarlyView.ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu +5 more
wiley +1 more source
Инвестиции в человеческий капитал на уровне государства.
Путеводитель предпринимателя, 2020 For today there are vital issues taking into account investments into the human capital and measurement of received results. Expenses for training of the personnel and increase of its qualification by rules of the financial account should be carried to ...
doaj
Australian Capital Territory feature map [cartographic material] /
, 1961 [Rev. ed.]. Blueline skeleton map on a cadastral base of Australian Capital Territory.; "Revised to April 61."; Based on Federal Territory feature map originally compiled by the Dept. of Home Affairs Lands and Surveys Branch, ca.
Australia. National Capital Development Commission.
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Does Contract Farming Reduce Pesticide Use? Panel Data Evidence From Smallholder Farmers in China
Agribusiness, EarlyView.ABSTRACT The inappropriate and excessive use of pesticides poses a major threat to human and ecosystem health in the agri‐food sector. While existing studies have examined the potential of contract farming to address this issue, most have focused on large‐scale farms and relied on small or transactional datasets, often leaving the role of crop‐specific
Zhihui Liang, Shan Jin, Matthew Gorton
wiley +1 more source
The determinants of new capitalizations of R&D expenses in Canada
Corporate Ownership and Control, 2010 Under certain conditions, Canadian and international accounting standards allow firms to present R&D costs in their balance sheets (capitalization). This article analyzes the determinants of new capitalizations of R&D costs by focusing on positive accounting theory and the influence of the CEO.
Florica-Nicoleta Batrinu +1 more
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