Results 61 to 70 of about 16,584 (300)

Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva, Fernanda Aparecida Silva, Lia Nogueira   +2 more
wiley   +1 more source

An evaluation of the accounting model for reporting public sector entitiesʼ revenues in Bulgaria in the context of the International Public Sector Accounting Standards [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The aim of this article is to evaluate the degree of compliance of the existing regulations for accounting of revenues in Bulgaria’s public sector with International Public Sector Accounting Standards (IPSAS).
Diana Papradanova, Ventsislav Vechev
doaj   +1 more source

Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector

Malaysian Management Journal, 2020
The financial reporting quality (FRQ) refers to better information dissemination across different users. It is a critical phenomenon for gauging organizations’ performance and survival.
Maaruf Mustapha
doaj   +1 more source

Assessing Photovoltaic Recycling Capacities and Policy Gaps in the European Union

Advanced Energy and Sustainability Research, EarlyView.
This study maps photovoltaic recycling capacity in the EU and key global regions, highlighting gaps between growing waste volumes and available infrastructure. It combines survey insights and policy analysis to identify recycling bottlenecks and offers recommendations to boost circularity in the solar sector.
Nieves Espinosa, Silvia Bobba, Cynthia E. L. Latunussa, Enrica Leccisi   +3 more
wiley   +1 more source

International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: What impact has the implementation of International Public Sector Accounting Standards (IPSAS) had on gross domestic product (GDP) growth in countries that have fully adopted these standards?
Fatma Ben Slama
doaj   +1 more source

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

Agribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Digitization of Accounting and IPSAS Standards: The Key to Transparency and Accountability in the Algerian Public Sector

Akofena
: Algeria, like many other nations, faces substantial challenges in enhancing the efficiency and transparency of its public sector accounting system. Although global technological advancements and the adoption of accounting digitization are widespread ...
Mohammed Reda BENDOUKHA & Kalloum BOUFELDJA
doaj   +1 more source

INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA [PDF]

The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania.
Eugeniu Turlea, Florina Nicolae, Aurelia Stefanescu   +2 more
core  

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source