Results 131 to 140 of about 767,462 (303)

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

The Gap of Supply and Demand on Accounting Education: A Picture of Readiness of Top 50 Universities in South East Asia toward Green Concern [PDF]

open access: yes, 2011
This paper aims to take a picture on the university commitment toward sustainability development consideration. As a part of it, this paper also try to map the action taken by accounting education through its programs including curriculum development ...
Arisandi, Desi, Frisko, Dianne
core  

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli   +2 more
wiley   +1 more source

Fiscal Responsibility and Australian Commonwealth , State and Territory Government Budgets [PDF]

open access: yes
The government sector in Australia has seen the introduction of accrual accounting principles in recent years. However, this process has been complicated by the presence of two alternative financial reporting frameworks in the form of a) the Government ...
Graeme Wines
core  

Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?

open access: yesAgribusiness, EarlyView.
ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley   +1 more source

Public sector governance and accountability

open access: yesCritical Perspectives on Accounting, 2013
R. Almqvist   +3 more
openaire   +4 more sources

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

open access: yesAgribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner   +3 more
wiley   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

European public sector accounting

open access: yes, 2019
[Excerpt] INTRODUCTION Public sector accounting (PSA) and reporting is a theme of high relevance for both academia and practitioners in the European Union (EU). The reasons do not only lie in the considerable national reforms of PSA during the last decades,1 but can currently be traced back to a project run by the European Commission (EC) aiming to ...
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

open access: yesAgribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo   +5 more
wiley   +1 more source

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