Results 141 to 150 of about 16,584 (300)

Conceptualising quality early childhood education: Learning from young children in Brazil and South Africa through creative and play‐based methods

British Educational Research Journal, EarlyView., 2023
Abstract Early childhood has increasingly been acknowledged as a vital time for all children. Inclusive and quality education is part of the United Nations Sustainable Development Goals, with the further specification that all children have access to quality pre‐primary education.
Laura H. V. Wright, Irene Rizzini, Malibongwe Gwele, Lynn McNair, Cristina Laclette Porto, Marsha Orgill, E. Kay M. Tisdall, Malcolm Bush, Linda Biersteker   +8 more
wiley   +1 more source

International Accounting Standards for the Public Sector: Analysis of IPSAS 17

, 2012
O presente trabalho analisa os padrões de contabilidade aplicáveis ao setor público no que tange às propriedades, instalações e equipamentos normalizados pela IPSAS 17, e a adesão das orientações das NBCASP, bem como o processo de convergência da contabilidade nacional (pública) às normas internacionais emitidas pela International Federation of ...
Sallaberry, Jonatas Dutra, Vendruscolo, Maria Ivanice   +1 more
openaire   +1 more source

Public sector performance auditing: Emergence, purpose and meaning

, 2005
The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance ...
Nath, Nirmala Devi, Van Peursem, Karen A., Lowe, Alan   +2 more
core  

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

Agribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source

IPSAS Explained: A Summary of International Public Sector Accounting Standards [PDF]

, 2011
A practical guide to international public sector accounting standards. Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of key topics such as the accrual basis and
I. Thomas Muller II. Marques Berger
core  

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

Agribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

Accounting and accountability in Fiji: A review and synthesis

, 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  

Compliance With the International Public Sector Accounting Standards Relating to Disclosure in Algeria

The present study aims at the highlighting of the disclosure standards in the international public sector accounting standards (IPSAS) as well as the implementation extent in the public accounting system in Algeria through the 18/15 organic law relating ...
Mohammed, Reda Bendoukha, Bouflaja, Kaloum   +1 more
core   +1 more source

Exploring the Impact of Meat Alternative Labeling Regulations on the U.S. Meat Consumption Patterns

Agribusiness, EarlyView.
ABSTRACT The global demand for conventional meat continues to rise, but it is also associated with substantial environmental and health challenges. In response, meat alternatives have gained popularity, sparking debates over meat alternative labeling regulations. This study investigates the effects of meat alternative labeling regulations in the United
Jeong Hun Ji, Sang Hyeon Lee
wiley   +1 more source

Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework

Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS).
Eriotis, Nikolaos, Stamatiadis, Filippos
core