Results 81 to 90 of about 1,247,803 (314)
Proposals of changes in the financial statements of non-profit organizations
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of differences in terms of content of individual items and also with regard to their formal structure.
Milena Otavová
doaj +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
New approaches to the operative leasing accounting
Agricultural Economics (AGRICECON), 2010 : In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting.
Patrik SVOBODA
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Georgia's Taxes Per Capita and Per $1,000 of Income: Comparisons and Trends [PDF]
, 2006 This report analyzes the trends in Georgia's taxes per capita and taxes per $1,000 of personal income for the period 1981 - 2002.
Peter Bluestone
core
Tax morale, tax compliance and the optimal tax policy [PDF]
Economic Analysis and Policy, 2015 Abstract This paper incorporates the positive relationship between tax compliance and tax morale into the social welfare function and derives the optimal tax policy in the presence of honest taxpayers and tax evaders. The right mix of policy instruments of deterrence for clamping down on tax evasion depends on taxpayers’ morality.
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
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
Теория и практика общественного развития, 2014 The article deals with the tax culture. It describes the reasons, which encouraged the formation of high level of tax culture in the Western countries. The author distinguishes a number of the most significant factors affecting the sustainability of the ...
Abakarova Rabiyat Shamsudinovna
doaj
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014 This contribution deals with issues of carbon dioxide emissions generated by road motor vehicles in the Czech Republic and the European Union. We discuss the current need for the introduction of environmental features to the system of taxation of motor ...
Břetislav Andrlík
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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