Results 121 to 130 of about 417,201 (254)

Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional [PDF]

open access: yes
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements.
Vicente Montesinos Julve
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

Accounting and accountability in Fiji: A review and synthesis [PDF]

open access: yes, 2014
This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
core  

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

ANALYSIS OF THE IMPACT OF PUBLIC ACCOUNTING REFORMS ON THE PERFORMANCE OF MOROCCAN ADMINISTRATIONS [PDF]

open access: yes
The modernization of public sector accounting is a crucial issue for countries seeking to improve their public administrations' performance, transparency and accountability.
Madani, Noureddine
core   +2 more sources

Who Are the Farmers Participating in a Carbon Sequestration Program? Results of a Discrete Choice Experiment in Germany

open access: yesAgribusiness, EarlyView.
ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block   +2 more
wiley   +1 more source

Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina

open access: yesRevista Metropolitana de Ciencias Aplicadas
The modernization of public accounting in Latin America is conclusive in a globalized context and economic crisis. This study analyzes the need to adapt to a competitive environment, highlighting the International Public Sector Accounting Standards as ...
Janeth Paola Morocho-Marín   +1 more
doaj   +1 more source

The Role of Actual and Purported Origin in e‐Commerce Wine Pricing: Evidence From Italian and French Names on Labels

open access: yesAgribusiness, EarlyView.
ABSTRACT The origin of a product, if associated with good quality, can contribute to building a positive collective reputation, leading to a potential price premium. However, it is conceivable that a producer markets a product by evoking symbols, images, words, and values typical of places other than where it was designed or produced, creating a ...
Annalisa Caloffi   +2 more
wiley   +1 more source

Harmonization of accounting in the process of globalization of economic activities

open access: yesJournal of Economic Development, Environment and People, 2014
. Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS).This fact had imposed the appearance of ...
Floarea Georgescu, Cicilia Ionescu
doaj  

Home - About - Disclaimer - Privacy