Results 41 to 50 of about 68,769 (258)

Financial statements and audit in the insurance company

open access: yesPravo, 2020
In accordance with the Law on Insurance and the Law on Accounting and Audit, insurance companies in Serbia are required to prepare financial statements.
Goran Puzić
doaj   +1 more source

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

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson   +2 more
wiley   +1 more source

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

open access: yesAgribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera   +1 more
wiley   +1 more source

REINSURANCE BUSINESS ON INSURANCE MARKET OF THE REPUBLIC OF SRPSKA [PDF]

open access: yesZbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2012
In many cases in insurancebusiness, the insurer takes the risk which by thelevel of insurance or probable maximum loss(PML) exceeds its financial capacity.
Mladen Panić
doaj  

Age and Regional Trends in Groin Hernia Surgery in Japan: An Analysis of Laparoscopic Repair, Outpatient Surgery, and Manual Reduction Using National Database Open Data

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
Using National Database open data from 2014 to 2023, this nationwide study visualizes age‐, sex‐, and region‐specific trends in groin hernia surgery in Japan. Laparoscopic surgery, outpatient surgery, and manual reduction were analyzed to estimate lifetime surgical burden and patterns of emergency‐related healthcare utilization at the population level.
Masanori Sato   +7 more
wiley   +1 more source

Paddy crop insurance using satellite-based composite index of crop performance

open access: yesGeomatics, Natural Hazards & Risk, 2022
The well-known area-yield crop insurance contract, guaranteeing a certain percent of normal yield over an insured area, is losing its effectiveness due to poor quality yield data.
C. S. Murthy   +6 more
doaj   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

Severe Occupational Hypersensitivity Pneumonitis: A Case Series of Four Patients Requiring Lung Transplantation

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Hypersensitivity pneumonitis (HP) is an immune‐mediated interstitial lung disease triggered by repeated inhalation of organic or chemical antigens. Occupational exposures account for approximately 19% of all cases. Early diagnosis, identification of the responsible antigen(s), and immediate avoidance of exposure are crucial to prevent ...
Ludwig Frei‐Stuber   +6 more
wiley   +1 more source

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