Results 81 to 90 of about 417,201 (254)
Tax Incentives as a Stimulant of R&D Activities in Enterprises with the Special Review on Their Accounting Framework in B&H [PDF]
, 2011 In the centre of attention of Recovery Plan of the EU for period 2010‐14 are, so called, “smart investments” which, during long‐term, should ensure higher growth and sustainable prosperity.
Vukmirović, Nikola
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Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Budgetary and accounting experience in public sector- comparative case study [PDF]
During the last decade the public sector has been affected by the introduction of significant reforms in the public accounting system in the international context. During the reform process different countries have put into practice numerous intermediate
Adina Popa +3 more
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Agribusiness, EarlyView.ABSTRACT Vending is an important sector in the daily lives of many people, and coffee is the most frequently consumed product in the European market. Like many other sectors, vending is responding to the challenge of sustainable development by taking various actions, such as offering increasingly ecologically sound coffee while maintaining/improving ...
Alberto Bertossi +2 more
wiley +1 more source
International Financial Reporting Standards and banking regulation: A comeback of the state? [PDF]
, 2011 The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine ...
Grasl, Maximilian
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EPSAS and the Unification of Public Sector Accounting Across Europe [PDF]
, 2014 In March 2013, the EC started a project aimed at harmonizing accrual-based public sector accounting systems through a set of harmonized accrual-based public sector accounting standards.
MUSSARI, RICCARDO
core +1 more source
Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source
Стратегічна аналітика та антикорупційний аудит в системі забезпечення фінансово-економічної безпеки держави, регіону, суб’єктів господарювання: матеріали VІ міжнар. наук.-практ. конф. [PDF]
, 2017 Розглядаються концептуально-методологічні засади управління, стратегічна аналітика та антикорупційний аудит в системі забезпечення фінансово-економічною безпеки держави, регіону, суб’єктів господарювання, впровадження міжнародних стандартів обліку і ...
Keith, M. Howe +7 more
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Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source