Results 61 to 70 of about 35,967 (305)

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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

INSPECTION OF CONTRACTORS AS AN INSTRUMENT FOR THE MANAGEMENT OF TAX RISKS OF THE ORGANIZATION

Вестник университета, 2018
The problems of managing the tax risks of organizations and substantiates the need for the development of legislation in this area are analyzed in the article.
M. Mkrtchyan, M. Tipalina
doaj   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

Agribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source

Tax security in the taxation of corporate profits in the context of innovative economic development

Управление
With an increase in the basic income tax rate from 2025, organisations are faced with the task of ensuring the tax security of profit taxation in the context of innovative economic development, allowing taxpayers and tax authorities to effectively use ...
E. A. Kirova, E. A. Ponomarenko
doaj   +1 more source

Ensuring Tax Security of the Organization in a System of Internal Control

Учёт. Анализ. Аудит, 2019
Introduction, Purpose. Economic crisis and an aggravation of a political situation make economists consider the matters of business management improvement in interrelation with such categories as “economic security”, “tax security”.
Maiya Anatol’evna Azarskaya, Natal’ya Vladimirovna Shcherbakova   +1 more
doaj   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, 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

Professional judgment of an accountant in the valuation of hybrid instruments in the reporting of controlled foreign companies

Економіка, управління та адміністрування
The modern taxation system of controlled foreign companies (CFCs) in Ukraine requires accountants to shift from mechanical accounting to analyzing the economic essence of operations. The use of hybrid financial instruments creates risks of mismatches due
I.V. Zhyhlei
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source