Results 111 to 120 of about 767,462 (303)
Kontribusi Kreativitas Belajar dan Disiplin Belajar Terhadap Prestasi Belajar Akuntansi Sektor Publik Mahasiswa Pendidikan Akuntansi Angkatan 2013 Universitas Muhammadiyah Surakarta [PDF]
, 2015 The purpose of this study were: 1) To determine the contribution of creativity to learn to achievement bealajar public sector accounting student Accounting FKIP force in 2013 Universitas Muhammadiyah Surakarta; 2) To determine the contribution of the ...
, Dr. Hj. Suyatmini, SE., M.Si +1 more
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Public Sector Accounting: Transparency Issues
European Scientific Journal (Kočani), 2017 Public accounting systems differ among countries so the reform towards harmonization is needed especially for EU Member Countries. The transition from cash-based to accrual-based accounting is necessary in order to provide the wide scope of relevant information to the internal and external users. The objectives of the paper are: to examine the level of
Rogošić, Andrijana +1 more
openaire +3 more sources
Budget accounting in Ukraine as XXI century innovation
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The article describes the results of budget accounting modernization in Ukraine; the authors examine its subject and object field and causes as the output problematic provisions, the set of the tasks defined by the Strategy of modernization of the ...
S.V. Svirko, M.Yu. Samchyk
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Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation [PDF]
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 ...
Eriotis, Nikolaos +2 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT Vending is an important sector in the daily lives of many people, and coffee is the most frequently consumed product in the European market. Like many other sectors, vending is responding to the challenge of sustainable development by taking various actions, such as offering increasingly ecologically sound coffee while maintaining/improving ...
Alberto Bertossi +2 more
wiley +1 more source
How to improve public sector finances in Honduras [PDF]
The objectives of a public sector management program should be to use resources more efficiently rationalize public sector operations and reduce financial disequilibrium.
Baran, Yalcin M.
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Climate Change Mitigation in the Dairy Sector: Uncovering Heterogeneity Through Eco‐Efficiency Clubs
Agribusiness, EarlyView.ABSTRACT Combining climate change goals with economic targets is crucial for the dairy sector, which is a significant contributor to agricultural greenhouse gas (GHG) emissions worldwide. In this paper, we assess economic and climate change implications of dairy production with panel data of Irish dairy farms from 2013 to 2021.
Doris Läpple +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source