Results 41 to 50 of about 120,857,912 (220)

Public Sector Performance Auditing and Accountability:A Fijian Case Study [PDF]

open access: yes, 2011
This thesis examines how and theorises as to why performance auditing in the Fijian public sector was inexplicably discontinued in 1997. The Fijian socio-political history during, after and prior to the 1970-2000 period, in which the practice of ...
Nath, Nirmala Devi
core  

Consumer Acceptance of New Sustainable Food Technologies: Upcycling Technology, Biostimulants, and Artificial Intelligence

open access: yesAgribusiness, EarlyView.
ABSTRACT Food systems have a significant impact on environmental sustainability, underscoring the need for innovative technologies to support more sustainable agricultural methods. However, the adoption of these technologies hinges on consumer acceptance, making the analysis of consumer perceptions essential.
Greta Castellini, Guendalina Graffigna
wiley   +1 more source

Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework [PDF]

open access: yes
Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS).
Eriotis, Nikolaos, Stamatiadis, Filippos
core  

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES [PDF]

open access: yes
The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting.
Eugeniu Turlea, Aurelia Stefanescu
core  

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

open access: yesAgribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara   +2 more
wiley   +1 more source

Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation [PDF]

open access: yes
During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their ...
Vasiliou, Dimitrios   +2 more
core  

Public benefit vs Private entities: A fresh look at accounting principles [PDF]

open access: yes, 2006
The analysis evaluates how and whether accounting principles and assumptions developed for the private sector apply to Public Benefit Entities (PBEs). The broad concern is with the standard setter considering whether integration of the two sectors for ...
Van Peursem, Karen A.
core  

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

open access: yesAdvanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad   +5 more
wiley   +1 more source

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

open access: yes
The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania.
Eugeniu Turlea   +2 more
core  

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