Results 41 to 50 of about 11,201 (252)

MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
Research theme Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of ...
CARDOS ILDIKO REKA, PETE STEFAN
doaj  

IFRS Statements and Managerial Accounting Principles: Harmonization Potential

open access: yesУчёт. Анализ. Аудит, 2019
Subject. The article is devoted to the problem of compelling sufficient data base system as a required element for effective and timely managerial decision process based on IFRS framework, statements and management accounting principles. Purpose.
Yuliya Andreevna Shcheglovskaya
doaj   +1 more source

Cancer‐Associated BCL‐2 Mutants Reveal Mechanisms Towards Venetoclax Resistance

open access: yesAdvanced Science, EarlyView.
Venetoclax (VEN) resistance in chronic lymphocytic leukemia arises from diverse BCL2 mutations. We map mechanisms contributing to VEN resistance across common BCL‐2 variants. G101V and D103Y reduce drug binding and increase sequestration of pro‐apoptotic proteins. V156D blocks VEN allosterically.
Jonas Aufdermauer   +9 more
wiley   +1 more source

Single‐Atom‐Enhanced Fully Inkjet‐Printed Electrochemical Sensor for Dopamine Detection

open access: yesAdvanced Science, EarlyView.
Fully inkjet‐printed paper‐based dopamine sensors are fabricated using nitrogen‐doped graphene acid functionalized with copper single atoms. The copper sites uniquely enhance dopamine oxidation through strong molecular adsorption, as verified by electrochemical measurements and DFT calculations. The approach highlights the potential of single‐atom inks
Martin‐Alex Nalepa   +11 more
wiley   +1 more source

Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation

open access: yesKeunis
The audit aims to assurance of financial statements made by management. Agency theory states that management as a party that has more information than the principal is considered able to carry out moral hazard actions. Therefore, the audit results can be
Adelia Rahma Shabira   +2 more
doaj   +1 more source

NEW DIMENSIONS OF MANAGERIAL ACCOUNTING AND ITS INFLUENCES IN AN UNSTABLE ENVIRONMENT [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2018
The industrial products market comprises a complex area with high dynamics in terms of technology evolution along with market requirements. Thus, the success of economic activities depends on the capacity of adaptation of the technological process to the
Mihaela Stefan   +3 more
doaj  

Farmers' Preferences for Gene Editing Crops and Influencing Factors

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Gene editing (GE) is gaining momentum worldwide, but limited data on UK farmers' preferences hinders our understanding of its potential impact amid deregulation debates. Based on a survey of 200 English arable farmers, we employ a Latent Class Analysis and Multinomial Logit regressions to investigate current preferences for GE crops.
Bertolozzi‐Caredio Daniele   +1 more
wiley   +1 more source

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

MANAGERIAL ACCOUNTING – A TOOL FOR MEASURING AND PILOTING THE OVERALL PERFORMANCE [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2019
Successful market preservation of an economic entity can only be achieved through effective and well-founded management. Managerial accounting contributes to the way in which performance can be measured within economic entities, but the notion of ...
HINT (ȘTEFAN) Mihaela   +2 more
doaj  

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