Results 41 to 50 of about 417,201 (254)
This review provides a bottom‐up evaluation of sodium‐ion battery safety, linking material degradation mechanisms, cell engineering parameters, and module/pack assembly. It emphasizes that understanding intrinsic material stability and establishing coordinated engineering control across hierarchical levels are vital for preventing degradation coupling ...
Won‐Gwang Lim +5 more
wiley +1 more source
Relationship Between Knowledge and Compliance With Safety Measures: Evidence From COVID‐19
ABSTRACT Compliance with health safety protocols is important for protecting public health, particularly in agricultural sectors where disease outbreaks can disrupt production and market access. Despite its economic significance, we know little about what drives protocol compliance.
Nilufer Cetik +2 more
wiley +1 more source
Debunking the accrual-basis accounting [PDF]
Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do ...
AQUINO, André Carlos Busanelli de +3 more
core +2 more sources
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
CONSIDERATIONS ON THE NEED TO IMPLEMENT INTERNATIONAL ACCOUNTING STANDARDS FOR THE PUBLIC SECTOR IN ROMANIA [PDF]
The current context of the globalization of the economy, the development of the capital markets and the accession of Romania to the European Union, imposed a series of measures regarding the introduction of accrual accounting in order to fulfil the ...
MARIA CIUREA
doaj
Public Sector Accounting, IPSAS and performance management - Introduction [PDF]
The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual ...
E. Caperchione, S. Rocher
core +1 more source
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source
Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants
The International Public Sector Accounting Standards (IPSAS) is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness ...
Carmen Cretu +3 more
doaj
Bilanzzweck der öffentlichen Verwaltung im Kontext zu HGB, ISAS und IPSAS [PDF]
Die Innemninisterkonferenz der Länder hat sich für eine grundlegende Reform des Gemeindehaushaltsrechts ausgesprochen. Absicht der Reform ist die Abkehr von der verrichtungsorientierten Steuerung der Verwaltung, hin zu einer ergebnisorientierten ...
Stein, Bärbel
core
Climate Change Agricultural Comparative Advantage and the US Trade Balance
ABSTRACT Current science indicates that warming and elevated atmospheric CO2 will have ambiguous results for crop productivity depending on crop type and geographic location, whereas increased heat stress makes livestock and human labor less productive.
Elizabeth A. Fraysse +2 more
wiley +1 more source

