Results 101 to 110 of about 65,905 (304)

Romanian accrual accounting experience in public higher education sector

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public
Tiron Tudor, Adriana, Blidisel, Rodica
core  

Assessing Photovoltaic Recycling Capacities and Policy Gaps in the European Union

Advanced Energy and Sustainability Research, EarlyView.
This study maps photovoltaic recycling capacity in the EU and key global regions, highlighting gaps between growing waste volumes and available infrastructure. It combines survey insights and policy analysis to identify recycling bottlenecks and offers recommendations to boost circularity in the solar sector.
Nieves Espinosa, Silvia Bobba, Cynthia E. L. Latunussa, Enrica Leccisi   +3 more
wiley   +1 more source

Public Sector Accounting and Accountability: a public value(s) perspective

Accounting and Management Review | Revista de Contabilidade e Gestão
Public value is an established concept used in different fields like in public management, public administration and public policy. Public value accounting research in particular has mostly focused on its instrumental value on how to measure, control, report and manage public value.
openaire   +2 more sources

Public Sector Accounting and Auditing in Portugal

, 2015
According to its Constitution, Portugal is a unitary state with two levels of government: central and local (constitutionally autonomous). There are also two autonomous regions (Azores and Madeira archipelagos) with independent regional governments. Local government embraces municipalities and civil parishes.
openaire   +2 more sources

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

Agribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source

Public Sector Accounting and Auditing in the Netherlands

, 2015
The accounting systems of all levels of government in Europe have undergone substantial changes during the last 20 years, which have not always been communicated outside country boundaries in a timely manner. This book addresses that shortcoming.
Budding, G., van Schaik, F.D.M., Budding, T., Chaperchione, E., Manes Rossi, F., van Schaik, F., Cohen, S., Brusca, I., Caperchione, E.   +8 more
core   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Public sector performance auditing: Emergence, purpose and meaning

, 2005
The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance ...
Nath, Nirmala Devi, Van Peursem, Karen A., Lowe, Alan   +2 more
core  

Do outgrower schemes enhance technology adoption and productivity? Evidence from maize farmers in Northern Ghana

Agribusiness, EarlyView.
Abstract Nucleus outgrower schemes are contractual arrangements where well‐resourced large‐scale farmers (nucleus farmers) are empowered by development support agencies to take charge of smallholder farmers, by providing them with market access and the necessary training on agronomic practices and farm inputs for production.
Dominic Tasila Konja, Awudu Abdulai
wiley   +1 more source