Results 41 to 50 of about 767,462 (303)

Normative and Accounting Issues on Public Procurement of Services

CECCAR Business Review, 2023
The public procurement of services completes the portfolio of mechanisms through which the public sector responds to community members in terms of social needs, quality, cost, timeliness, accountability and sustainability.
Ileana Cosmina PITULICE, Aurelia ȘTEFĂNESCU   +1 more
doaj   +1 more source

PERENCANAAN DAN PENGEMBANGAN SISTEM INFORMASI SEKTOR PUBLIK BERBASIS KOMPUTER [PDF]

, 2004
Accounting information systems provide information for both internal and external users. Public sectors adopted internal control procedures in accounting systems to ensure accurate and reliabilty of financial report. One of internal.
Mahdi, Faris
core  

Challenges and Future Directions in Assessing the Quality and Completeness of Advanced Materials Safety Data for Re‐Usability: A Position Paper From the Nanosafety Community

Advanced Sustainable Systems, EarlyView.
Nanosafety data provide a guiding example for establishing best practices in data management, aligning with FAIR principles and quality criteria. This review explores existing quality assessment approaches for reliability, relevance, and completeness, emphasizing the need for harmonization and adaptation to nanomaterials and advanced materials. The aim
Verónica I. Dumit, Irini Furxhi, Penny Nymark, Antreas Afantitis, Ammar Ammar, Monica J. B. Amorim, Dalila Antunes, Svetlana Avramova, Chiara L. Battistelli, Gianpietro Basei, Cecilia Bossa, Emil Cimpan, Mihaela Roxana Cimpan, Dmitri Ciornii, Anna Costa, Camilla Delpivo, Maria Dusinska, Ana Sofia Fonseca, Steffi Friedrichs, Vasile‐Dan Hodoroaba, Danail Hristozov, Panagiotis Isigonis, Nina Jeliazkova, Nikolay Kochev, Eva Kranjc, Dieter Maier, Georgia Melagraki, Anastasios G. Papadiamantis, Tomasz Puzyn, Hubert Rauscher, Katie Reilly, Araceli Sánchez Jiménez, Janeck J. Scott‐Fordsmand, Neeraj Shandilya, Hyun Kil Shin, Gergana Tancheva, Jeaphianne P. M. van Rijn, Egon L. Willighagen, Ewelina Wyrzykowska, Martine I. Bakker, Damjana Drobne, Thomas E. Exner, Martin Himly, Iseult Lynch   +43 more
wiley   +1 more source

Challenges with the financial reporting of biological assets by public entities in South Africa

South African Journal of Economic and Management Sciences, 2016
Fair value accounting of biological assets in the public sector was introduced with the adoption of the public-sector-specific accounting standard: Generally Recognised Accounting Practice (GRAP) 101.
Deon Scott, Christa Wingard, Marilene van Biljon   +2 more
doaj   +1 more source

Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [PDF]

بررسی‌های حسابداری و حسابرسی, 2017
The main purpose of this study is to identify the share of public sector accounting in Accounting papers as well as its research areas. In addition, this study seeks to present more clear directions about the research opportunities of public sector ...
Mohammad Moradi, Reza Safikhani
doaj   +1 more source

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]

, 2018
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra, Kadir, A. Syamsurijal, Maimunah, Mutiara, Wahyudi, Tertiarto   +3 more
core   +1 more source

An Increasing Misalignment Between Crop Distribution and Environmental Resources Under Climate Change in China

Advanced Science, EarlyView.
Climate change reshapes the spatial alignment between crop production and environmental resources. Using multi‐source data and a crop model, integrated climatic, water, and soil endowments for maize and wheat are quantified and compared with harvest distributions.
Zheng'e Su, Zhentao Zhang, Jin Zhao, Xia Liang, Chuang Zhao, Zhijuan Liu, Minghao Zhuang, Jing Sun, Bo Lu, Ke Liu, Johannes W. M. Pullens, Matthew T. Harrison, Deli Chen, Xiaoguang Yang   +13 more
wiley   +1 more source

Corporate social performance and corporate financial performance: the role of productivity and innovation in the moderated-mediation model

Serbian Journal of Management
This study aims to investigate the fundamental processes and particular circumstances that allow Corporate Social Performance (CSP) to impact Corporate Financial Performance (CFP).
Prillinaya Yudhistira, Wahyu Agus Winarno, Alwan Sri Kustono   +2 more
doaj   +1 more source

An evaluation of the accounting model for reporting public sector entitiesʼ revenues in Bulgaria in the context of the International Public Sector Accounting Standards [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The aim of this article is to evaluate the degree of compliance of the existing regulations for accounting of revenues in Bulgaria’s public sector with International Public Sector Accounting Standards (IPSAS).
Diana Papradanova, Ventsislav Vechev
doaj   +1 more source

Public sector accounting education in Australian universities : an exploratory study [PDF]

, 2007
This study investigates the current state of public sector accounting education in Australian universities. The purpose of this research is to examine if and how public sector accounting is taught in university undergraduate courses.
Sciulli, Nick, Sims, Rob
core