Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
THE ASSOCIATION BETWEEN ACCOUNTING STANDARDS, THE LEGAL FRAMEWORK AND QUALITY OF FINANCIAL REPORTING
The field of accounting is regulated by legal, professional or internal regulations. Accounting provides useful information to decision-makers. In the way the business environment has been changed, so have changed the accounting standards governing the ...
Jana Cvijić
doaj
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS
“to serve the public interest by contributing to the development, adoption and implementation of high-quality international standards and guidance; contributing to the development of strong professional accountancy organizations and accounting firms, and
core
Starptautiskie publiskā sektora grāmatvedības standarti arvien biežāk tiek izmantoti publiskā sektora grāmatvedības uzskaitē. Pastāv ierobežots apjoms ar pētījumiem par Latvijas Republikas publiskā sektora grāmatvedības uzskaiti.
Spruča, Katrīna
core
ACCRUAL OF LIABILITIES AND CONTINGENT ASSETS [PDF]
International Financial Reporting Standards together with Public Sector Accounting Standards are based on professional reasoning by appealing to principles that can lead to several solutions for a certain problem.
Elena Ilie, Nicoleta Mariana Moise
doaj
A stakeholder reporting model for semi-autonomous public sector agencies: the case of the workers' compensation agency in Newfoundland, Canada [PDF]
There is increased public pressure for governments to be more accountable for their actions. A particular area of concern relates to the trend of many governments to delegate responsibility for certain public services to agencies.
Rixon, Daphne Louise
core
Traceability of Agri‐Food Products: The Key to Conscious Trade
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS AT TOMSK POLYTECHNIC UNIVERSITY
The article discusses questions about practices of international public sector accounting standards implementation at Tomsk polytechnic university.
Petr S. Chubik +2 more
doaj
The urgency of refining the accounting standards of state tax revenue and receivables
Indonesia's Central Government Balance Sheet reflects substantial amounts of tax revenue and receivables, indicating the potential for significant state budget receipts.
Asqolani, Budi Mulyana
doaj +1 more source
SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS [PDF]
Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable.
Ţenovici Cristina Otilia
doaj

