Results 31 to 40 of about 417,201 (254)

Considerations About the Application of Accrual Accounting on the Public Sector in Romania [PDF]

Ovidius University Annals: Economic Sciences Series, 2021
The scientific approach pinpointed in this paper aims at outlining the serious changes that have occurred in Romania regarding the accounting system operating in the Public Sector.
Cristina Elena Georgescu
doaj  

TRIALABILITY AND OBSERVABILITY OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IMPLEMENTATION IN NIGERIA

Gusau Journal of Accounting and Finance, 2023
The study examined the effect of trialability and observability of IPSAS on accrual basis IPSASIMPL in Nigeria. 656 accounting staff of all the 29 Federal Government ministries in Abuja constitute the population of the study.
Aliyu Abdullahi Ahmed, Zakari Usman
doaj   +1 more source

Impact Of International Public Sector Accounting Standards Adoption On Accountability In Public Sector Financial Reporting In Nigeria

Archives of Business Research, 2017
This study examined the effect of adopting International Public Sector Accounting Standards (IPSAS) on accountability in public sector financial reporting in Nigeria, using the perceptions of accounting personnel (AP), academics (AA, and  auditors (AU).
Mosess I. Duenya, Jocelyn U. Upaa, Ioraver N. Tsegba   +2 more
openaire   +2 more sources

Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards [PDF]

International Review of Administrative Sciences, 2016
The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for ...
Manes Rossi, Francesca, Cohen, Sandra, CAPERCHIONE, Eugenio, Brusca, Isabel   +3 more
openaire   +5 more sources

Proceso de reconocimiento y valoración de los activos fijos en el sector público frente a las normas internacionales de contabilidad : un estudio de caso en la Anatel [PDF]

, 2012
O ativo imobilizado é um item tangível, do qual se espera a utilização por mais de um período. Com o processo de convergência aos padrões internacionais de contabilidade, os principais pontos a serem considerados para a sua
Carvalho, Rafael de Moura Fé, Ferreira, Lucas Oliveira Gomes, Lima, Diana Vaz de   +2 more
core   +1 more source

Anti‐Slip Material‐Based Strategies and Approaches

Advanced Materials Technologies, EarlyView.
This review highlights the principle mechanisms of slipping at the microscale, linking contact mechanics with a friction behavior model for surface interfaces. Main strategies to develop anti‐slip properties to the surfaces are discussed alongside standardized testing approaches.
Sogand Abbaspoor‐Zanjani, Carlo Antonini, Teresa Gatti, Mengjiao Wang   +3 more
wiley   +1 more source

Challenges and Future Directions in Assessing the Quality and Completeness of Advanced Materials Safety Data for Re‐Usability: A Position Paper From the Nanosafety Community

Advanced Sustainable Systems, EarlyView.
Nanosafety data provide a guiding example for establishing best practices in data management, aligning with FAIR principles and quality criteria. This review explores existing quality assessment approaches for reliability, relevance, and completeness, emphasizing the need for harmonization and adaptation to nanomaterials and advanced materials. The aim
Verónica I. Dumit, Irini Furxhi, Penny Nymark, Antreas Afantitis, Ammar Ammar, Monica J. B. Amorim, Dalila Antunes, Svetlana Avramova, Chiara L. Battistelli, Gianpietro Basei, Cecilia Bossa, Emil Cimpan, Mihaela Roxana Cimpan, Dmitri Ciornii, Anna Costa, Camilla Delpivo, Maria Dusinska, Ana Sofia Fonseca, Steffi Friedrichs, Vasile‐Dan Hodoroaba, Danail Hristozov, Panagiotis Isigonis, Nina Jeliazkova, Nikolay Kochev, Eva Kranjc, Dieter Maier, Georgia Melagraki, Anastasios G. Papadiamantis, Tomasz Puzyn, Hubert Rauscher, Katie Reilly, Araceli Sánchez Jiménez, Janeck J. Scott‐Fordsmand, Neeraj Shandilya, Hyun Kil Shin, Gergana Tancheva, Jeaphianne P. M. van Rijn, Egon L. Willighagen, Ewelina Wyrzykowska, Martine I. Bakker, Damjana Drobne, Thomas E. Exner, Martin Himly, Iseult Lynch   +43 more
wiley   +1 more source

An Increasing Misalignment Between Crop Distribution and Environmental Resources Under Climate Change in China

Advanced Science, EarlyView.
Climate change reshapes the spatial alignment between crop production and environmental resources. Using multi‐source data and a crop model, integrated climatic, water, and soil endowments for maize and wheat are quantified and compared with harvest distributions.
Zheng'e Su, Zhentao Zhang, Jin Zhao, Xia Liang, Chuang Zhao, Zhijuan Liu, Minghao Zhuang, Jing Sun, Bo Lu, Ke Liu, Johannes W. M. Pullens, Matthew T. Harrison, Deli Chen, Xiaoguang Yang   +13 more
wiley   +1 more source

Public sector financial management and democracy quality: The role of the accounting systems

Revista de Contabilidad: Spanish Accounting Review, 2020
Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial ...
Marco Bisogno, Beatriz Cuadrado-Ballesteros   +1 more
doaj   +1 more source

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS) [PDF]

Journal of Public Budgeting, Accounting & Financial Management, 2019
PurposeThe purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.Design/methodology/approachA content analysis of publicly accessible documents from the UN System archives was conducted.
Danny Chow, Caroline Aggestam Pontoppidan   +1 more
openaire   +5 more sources