Results 161 to 170 of about 65,905 (304)

Advancing European Plant Variety Registration: Data‐Driven Insights and Stakeholder Perspectives

open access: yesAgribusiness, EarlyView.
ABSTRACT Efficient plant variety registration is crucial for fostering innovation in the European Union, yet the current regulatory framework is complex and faces calls for reform. This study provides data‐driven evidence to inform the ongoing legislative debate by employing a mixed‐methods approach.
Sergio Urioste Daza   +2 more
wiley   +1 more source

Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS

open access: yesFinance, Accounting and Business Analysis
The progress made in the development of accounting theory, as well as the accumulated experience of EU Member States, illustrate the growing advantages of public sector accounting systems based on the accrual principle over cash-based accounting.
Daniela Feschiyan, Radka Andasarova
doaj  

Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

open access: yes
In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles.
Bourguignon, Annick   +2 more
core  

Accounting Practices in the Tanzanian Local Government Authorities (LGAs): The Grounded Theory of Manipulating Legitimacy

open access: yes, 2013
This research investigates accounting practices in four Tanzanian Local Government Authorities (LGAs). It seeks to understand how accounting is practiced and the situations which sustain its undertaking.
Mzenzi, Siasa
core  

Mapping the Innovation DNA of Agribusiness Firms: A Multi‐Method Analysis of Strategic Capabilities and Performance

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa   +1 more
wiley   +1 more source

Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade

open access: yesAgribusiness, EarlyView.
ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci   +3 more
wiley   +1 more source

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

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