Results 131 to 140 of about 417,201 (254)

Análisis del ECPN y del EFE en el sector público [PDF]

, 2011
El nuevo Plan General de Contabilidad Pública (Orden EHA/ 1037/2010) de 13 de abril dispone la elaboración de dos nuevos documentos contables: el Estado de cambios en el patrimonio neto y el Estado de flujos de efectivo. En este trabajo se detallan la
Arimany Serrat, Núria, Viladecans Riera, Carme   +1 more
core   +1 more source

Assessing Haitian Consumers' Willingness to Pay a Premium for Aflatoxin‐Compliant Peanut Butter in the Informal Market

Agribusiness, EarlyView.
ABSTRACT Market‐based solutions are increasingly tested to address aflatoxin issues in peanuts in developing countries. Although previous studies have found that Haitian grocery store shoppers are willing to pay a 21% premium for peanut butter with levels of aflatoxin that meet international standards, no information is available for the much larger ...
Phendy Jacques, Stevens Azima, Maurice Doyon   +2 more
wiley   +1 more source

A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)

Public Organization Review
AbstractThis paper is a thematic review of the existing literature on International Public Sector Accounting Standards (IPSAS) between 2000 and 2023. The review finds various advantages associated with the high adoption rates in the literature in the developed world.
Sean Scannell, Vincent Tawiah
openaire   +1 more source

Climate‐Smart Dairy Practices: The Role of Practice Clusters in Enhancing the Performance of Dairy Farms in Kenya

Agribusiness, EarlyView.
ABSTRACT Climate variability is affecting the productivity, profitability, and resilience of smallholder dairy producers in developing countries. The adoption of climate‐smart (CS) dairy practices has been promoted to mitigate these negative effects. However, while interest in dairy CS practices is growing, empirical evidence on their adoption patterns
Mercy Mburu, Amin Mugera, John Mburu, Rose Nyikal, Oghaiki Asaah Ndambi   +4 more
wiley   +1 more source

Theoretical Approach to Differences in the Criteria for Recognition, Measurement and Disclosure of the New Public Accounting Regime

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2017
In the last 30 years in Colombia the accounting applied to the public sector has experienced changes that had improve the accounting in government agencies, the accounting criteria of measurement, recognition and disclosure applied in Colombia during the
Leidy Katerine Rojas Molina
doaj  

Determinants of Knowledge and Usage of Generative Artificial Intelligence in Agricultural Extension: Evidence From Tennessee Extension Personnel

Agribusiness, EarlyView.
ABSTRACT This paper examines the determinants of generative AI (GenAI) knowledge and usage among agricultural extension professionals. Drawing on survey data from agricultural extension personnel in Tennessee, we employ regression analyses and latent Dirichlet allocation (LDA) for topic modeling of open‐ended responses to study the knowledge and usage ...
Abdelaziz Lawani, Jason de Koff, James Muriuki, Anna‐Liisa Ihuhwa   +3 more
wiley   +1 more source

Trade Realignments and the Need for Integrated Modeling Research in Latin America's Agri‐Food Sector

Agribusiness, EarlyView.
Emiliano Lopez Barrera
wiley   +1 more source

Impact of Sustainable Agricultural Practices on Labor Use Among Rice Farmers in the Mekong Delta of Vietnam

Agribusiness, EarlyView.
ABSTRACT The Mekong Delta (MKD), Vietnam has achieved high rice productivity through rapid intensification. However, this progress has led to environmental degradation and adverse economic and health effects. To mitigate these challenges, sustainable agricultural practices (SAPs) have been promoted.
Nguyen Thi Thu Hien, Ho Thanh Tam, Koji Shimada, Hoang Ha Anh, Nguyen Van Cuong, Le Cong Tru   +5 more
wiley   +1 more source

PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENERAPAN PSAK 71 PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

On July 26, 2017, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) issued a new financial standard that refers to the International Financial Reporting Standard (IFRS) 9, namely PSAK 71 on Financial ...
Ramadhina, Safira Dwinda
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source