Results 111 to 120 of about 417,201 (254)

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, EarlyView.
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

و اقع النظام المحاسبي العمومي الجزائري والإصلاحات المتخذة لتبني المعايير المحاسبية الدولية للقطاع العام The realityu of the Algerian public accounting system and the reforms taken to adopt the International Public Sector Accounting Standards

open access: yesالمجلة الدولية للأداء الاقتصادي, 2022
تهدف هده الدراسة الى معرفة مدى موائمة النظام المحاسبي العمومي الجزائري لتبني المعايير المحاسبية الدولية للقطاع العام، والتعرف على الإصلاحات التي باشرت بها الجزائر في إطار تبني هده  المعايير، وللوصول الى أهداف هده الدراسة تم الاعتماد على المنهج الوصفي ...
Nacer BENCENNA
doaj  

Public Sector Accounting Reforms and Developments in Uzbekistan [PDF]

open access: yes, 2016
Separation of public and private sector accounting systems is an ongoing process in many transition economies, who are adopting market principles and developing economy-wide public-private relations.
Bakieva, Iroda, Ibragimov, Komildjon
core   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

open access: yesAgribusiness, EarlyView.
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

open access: yesВысшее образование в России, 2016
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

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
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

ACCRUAL OF LIABILITIES AND CONTINGENT ASSETS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2011
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  

Economic and Environmental Tradeoffs in Cultivating Short Food Supply Chains With Urban Indoor Agriculture

open access: yesAgribusiness, EarlyView.
ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong   +2 more
wiley   +1 more source

Convergence of the Colombian public-sector regulation accounting with the IPSAS? A measurement of formal harmonization

open access: yesContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2017
The paper develops a measurement of formal harmonization between the regulatory Framework applicable to Government Entities and the International Public-Sector Accounting Standards (IPSAS). For this purpose, the methodology of Euclidean distances is used,
Carlos Orlando Rico Bonilla   +1 more
doaj  

SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013
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  

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