Results 91 to 100 of about 65,905 (304)
On the Economics of US Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley +1 more source
Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants
EIRP Proceedings, 2011 The International Public Sector Accounting Standards (IPSAS) is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness ...
Carmen Cretu +3 more
doaj
ACCRUAL ACCOUNTING AND THE PUBLIC SECTOR [PDF]
Economic Papers: A journal of applied economics and policy, 2001 Over the last couple of years, the Commonwealth and the almost all State governments have put their annual budgets and departmental accounting on an accrual basis. Accrual accounting has, as a consequence, almost entirely replaced traditional 'cash' accounting in the Australian public sector. This is a great step forward.
openaire +1 more source
INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA [PDF]
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
Drivers of Precision Agriculture Adoption in Italian Viticulture
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the main drivers influencing the adoption of two types of precision farming technologies in the viticultural sector: Decision Support Systems (DSSs) and Variable Rate Technologies (VRTs). We apply a partial proportional odds model and find that socio‐demographic characteristics are not significant determinants of adoption ...
Olimpia Fontana +3 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva +2 more
wiley +1 more source
The chart of accounts for the public sector: structure and new concepts
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 The article examines the field of a public sector accounting being new for Ukraine. The Ukrainian public sector accounting is created as a result of integration of accounting in state-funded institutions and accounting in the State Treasury Service of ...
М.S. Ambarchian
doaj
Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina +1 more
wiley +1 more source