Results 21 to 30 of about 310 (181)
TECHNOLOGY DEVELOPMENT FOR THE SEPARATION OF MULTILAYER COMPOSITES
Екологія, людина, суспільствоWaste Printed Circuit Boards (WPCBs) are integral components of virtually all electrical and electronic equipment (EEE), forming the structural backbone of the electronics industry.
Гітіс МІЛЯУСКАС +1 more
doaj +1 more source
Studia Universitatis Babeş-Bolyai Negotia, 2016 Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem.
Andrei-Razvan CRISAN +3 more
doaj +2 more sources
DESCRIPTIVE ANALYSIS OF IPSAS ADOPTION AND QUALITY OF FINANCIAL REPORTING IN OGUN STATE, NIGERIA
Modern Management ReviewThere are a number of concerns about the quality and usefulness of reports prepared and disseminated by Nigerian public sector. This paper examined the influence of IPSAS adoption on the financial reporting quality in Nigerian MDAs.
Abiodun Abdul-Jeleel AKINWUNMI +4 more
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International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience [PDF]
Contabilitate şi Informatică de GestiuneResearch 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
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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 +1 more
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State Capacity and Path Dependence in Cape Verde's Supreme Audit Institution
Public Administration and Development, EarlyView.ABSTRACT This study examines state capacity and path dependence in the Supreme Audit Institution (SAI) of Cape Verde, focussing on the performance and governance of the Court of Auditors. Drawing on a mixed‐methods longitudinal design covering the period from 2010 to 2024, the analysis combines international governance indicators, documentary analysis,
Ana Lúcia Romão
wiley +1 more source
IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES
Економіка та суспільствоThe purpose of the article is to provide a comprehensive understanding of the implementation of International Public Sector Accounting Standards (IPSAS), drawing on case studies and empirical evidence.
Bohdan Zasadnyi, Natalia Konovalenko
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IPSAS Adoption in African countries: Talking or walking the talk [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: How has the diffusion of IPSAS in the African region been influenced by contextual factors, external pressures, and the current status of adoption and implementation across African countries?
Amel Chatti +2 more
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De Stupro: First Insights on Rape and Its Prosecution in Maltese Courts (1701–10)
Journal for Eighteenth-Century Studies, EarlyView.Abstract This article constitutes a first in‐depth investigation of rape and the prosecution of this crime in early eighteenth‐century Malta. The research, which is based on sixteen rape accusations claimed at the secular courts in Malta between 1701 and 1710, has analysed cases categorized as ‘simple rape’, ‘violent rape’ and rape committed under the ...
Vanessa Buhagiar
wiley +1 more source
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
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