Results 71 to 80 of about 317 (181)

Gerenciamento de resultados no setor público: uma reflexão crítica à luz das IPSAS

open access: yesRevista Ambiente Contábil
Objetivo: Realizar uma reflexão crítica sobre o gerenciamento de resultados no âmbito governamental a partir do processo de internacionalização das normas contábeis voltadas ao setor público.
André Henrique Sousa Barros   +2 more
doaj   +1 more source

IMPACT OF IPSAS ADOPTION ON FINANCIAL MANAGEMENT, ACCOUNTABILITY AND TRANSPARENCY OF SELECTED GOVERNMENT PARASTATALS IN ZARIA

open access: yesMalete Journal of Accounting and Finance, 2023
The change in accounting regulations on disclosure is as a result of the weaknesses and low requirements of earlier regulations. IPSAS reporting has more disclosures than former Nigeria cash basis especially for public sector.
Lawal Mohammed   +5 more
doaj  

Strengthening financial management systems at primary health care: Performance assessment of the Facility Financial Accounting and Reporting System (FFARS) in Tanzania. [PDF]

open access: yesFront Health Serv, 2022
Ruhago GM   +9 more
europepmc   +1 more source

Res Ipsa

open access: yesSemiotic Review
This article attempts to reconcile the semiotic model of ostension with the markedly different folkloristic use of the term. In semiotics, as well as linguistics and philosophy, ostension may be glossed as showing, rather than telling. Yet in the field of folkloristics, most invocations of ostension have regarded it as a kind of interaction with ...
Jeffrey A. Tolbert, Remo Gramigna
openaire   +1 more source

La innovación en los sistemas de información financiera gubernamental en la región centroamericana: evidencias desde costa rica

open access: yesInnovar: Revista de Ciencias Administrativas y Sociales, 2011
El presente artículo tiene por objetivo analizar el proceso que se está siguiendo para adoptar las normas internacionales de Contabilidad para el sector Público (ipsas, por su sigla en inglés) como innovación en los sistemas de contabilidad ...
Carlos E. Araya-Leandro   +2 more
doaj  

European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
The present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments
Ioana Gemenel   +1 more
doaj  

Biosensor Based on Peroxidase-Mimetic Nanozyme and Lactate Oxidase for Accurate L-Lactate Analysis in Beverages. [PDF]

open access: yesBiosensors (Basel), 2022
Smutok O   +9 more
europepmc   +1 more source

Res Ipsa Loquitur

open access: yesIndian Journal of Medical and Paediatric Oncology, 2019
Sujit Nilegaonkar, Padmaj Kulkarni
openaire   +2 more sources

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