Results 71 to 80 of about 769 (249)
Overview of XBRL Taxonomy Usage for Structured Sustainability Reporting in European Filings
Chemical Engineering Transactions, 2023 The increasing requirement for businesses to disclose sustainability information digitally has prompted significant changes in the content and format of Environmental, Social, and Governance (ESG) disclosures.
Alex Suta +5 more
doaj
Continuous Auditing (Audit Masa Mendatang yang Membangun Kemampuan Pengauditan terotomatisasi)
Jurnal Akuntansi, 2014 Technological advances (e.g. e-commerce and the internet) have changed business practices and the process of recording and storing business transactions.
Riki Martusa
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Since the final decade of the 20th century, Latin American countries have increasingly regarded the signing of regional trade agreements (RTAs) as a promising strategy for expanding their exports. Within this context, the main objective of this study is to assess the impact of RTAs on agri‐food exports in Latin America over the period 1990 ...
María‐Isabel Ayuda +2 more
wiley +1 more source
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
The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
Scientific Annals of Economics and Business, 2018 This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
doaj +1 more source
Artificial Intelligence (AI) and Agribusiness: From Automation to Augmentation in a Global Context
Agribusiness, EarlyView.
Alexis H. Villacis
wiley +1 more source
The Influence of Common Language on the Trade of Wheat and Bakery Products
Agribusiness, EarlyView.ABSTRACT This study examines whether sharing a common official language increases the probability that two countries engage in bilateral trade of wheat and bakery products. Using a binary choice framework applied to 54,780 country‐pair observations for 2023, probit and logit models of the extensive margin of trade are estimated, with a focus on whether
Felipe Durães do Nascimento Monteiro Barbosa +1 more
wiley +1 more source
Advanced Intelligent Discovery, EarlyView.Capacitive, charge‐domain compute‐in‐memory (CIM) stores weights as capacitance,eliminating DC sneak paths and IR‐drop, yielding near‐zero standbypower. In this perspective, we present a device to systems level performance analysis of most promising architectures and predict apathway for upscaling capacitive CIM for sustainable edge computing ...
Kapil Bhardwaj +2 more
wiley +1 more source
Comparative Study of the Use of Extensible Business Reporting Language (XBRL) in Projects for the Supervision of Banking Institutions [PDF]
Journal of Systemics, Cybernetics and Informatics, 2011 The objective of this research is to make a comparative analysis of the use of Extensible Business Reporting Language (XBRL) in the projects undertaken for the mandatory filing of banks’ financial information in the United States and the European Union ...
Myrna Berríos Pagan
doaj
El sector financiero en Colombia tras la implementación del XBRL como herramienta de control
Panorama Económico, 2019 El Extensible Business Reporting Language – XBRL llegó al sector financiero colombiano a partir de las obligaciones generadas por la Superintendencia Financiera durante los años 2015 y 2016, situaciones que llevaron a que este grupo de entidades fueran ...
Julián Esteban Zamarra Londoño +2 more
doaj +1 more source