Results 41 to 50 of about 65,905 (304)

From Servant to Master? On the evolving relationship between accounting and budgeting in the public sector

open access: yesYearbook of Swiss Administrative Sciences, 2012
This paper addresses the evolving relationship between accounting and budgeting in the public sector. At the lowest stage, accounting has no influence over budgeting, it then tracks the flow of budgetary resources, and furthermore compares actual with ...
Jens Heiling, James L. Chan
doaj   +1 more source

Challenges for European Public Sector Accounting [PDF]

open access: yesAccounting, Economics, and Law: A Convivium, 2017
Abstract This article is based upon the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France ...
openaire   +2 more sources

Why human connection is the true metric of research success

open access: yesFEBS Open Bio, EarlyView.
Human‐centred mentorship can be shaped by mentor attributes, actions, intrinsic drive and career ambition. Drawing on reflections across Singapore and France, as well as workshop insights from FEBS‐IUBMB ENABLE 2024, this article shows that human‐centred mentorship creates the conditions for sustainable growth, well‐being and retention in research ...
Timothy Lin Yun Tan   +3 more
wiley   +1 more source

"Cash Accounting Standardization In The Public Sector " [PDF]

open access: yesAnnales Universitatis Apulensis Series Oeconomica, 2010
An important component of public institutions' accounting is represented by cash accounting. At the same time, the normalization, harmonization and convergence of accounting are the chronological stages generated by globalization. The paper "Cash Accounting Standardization in the Public Sector" approaches aspects regarding the role of the budget within
openaire   +1 more source

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

open access: yesFEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell   +8 more
wiley   +1 more source

Intelligent Tutoring Systems for Adult Learning in STEM Disciplines

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Intelligent tutoring systems (ITS) are reshaping adult learning in STEM by providing adaptive, data‐driven instruction across classrooms, workplaces, and informal environments. In the context of ITS, this article compares generative AI, which creates personalized explanations and practice materials, with explainable AI, which focuses on ...
Jill Zarestky, Amanda R. Lager Gleason
wiley   +1 more source

Comparative Analysis of Students Learning Achievement in The Advanced Public Sector Accounting

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2019
Based on semester credit units (SKS) students must be able to complete public sector accounting subjects correctly in accordance with the provisions.
Suharyono Suharyono, Yurika Ariati Mule
doaj   +1 more source

Assessment of the level of transformation of information support for public finance management

open access: yesЕкономіка, управління та адміністрування, 2023
In the conditions of a war of liberation, the issues of financing defense capabilities and ensuring the fulfillment of social functions of the state are extremely complicated.
S.V., S.V. , V.M.
doaj   +1 more source

Real‐World Safety and Effectiveness of JAK Inhibitors in Systemic Sclerosis: A Propensity‐Matched Study from the EUSTAR Cohort

open access: yesArthritis Care &Research, Accepted Article.
Objective JAK inhibitors (JAKis) have shown promising effects in early‐phase studies of SSc. We aimed to assess the safety and explore effectiveness of JAKis compared to conventional immunosuppressants in SSc. Methods A longitudinal retrospective study of the EUSTAR cohort was performed.
Stefano Di Donato   +27 more
wiley   +1 more source

The contemporary management accounting practices adoption in the public industry: Evidence from Jordan [PDF]

open access: yesInternational Journal of Data and Network Science
The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management ...
Ghaleb Abu Rumman   +8 more
doaj   +1 more source

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