Search Results - subject_exact:"CAS"

Empirical research on performance effects of supply chain resilience : systematic literature review, citation network analysis and future research directions

Li, Chun Sheng; Wong, Christina W. Y.; Wong, Chee Yew; … - In: International journal of shipping and transport … 17 (2023) 1/2, pp. 80-106

Persistent link: https://www.econbiz.de/10014366876

Capabilities configurational method for organisations' sustainability : antecedents and consequences

Arraya, Marco - In: International journal of management concepts and … 17 (2024) 2, pp. 215-233

Persistent link: https://www.econbiz.de/10015067231

Complex thinking in the history of economic thought : aspects of economic complexity from ancient times to modernity, with the case of evolutionary-institutional economics and with policy implications

Elsner, Wolfram - In: International journal of public policy : IJPP 17 (2023) 1/2, pp. 31-59

Persistent link: https://www.econbiz.de/10014430910

Development of the cybercrime awareness scale (CAS): a validity and reliability study in a Turkish sample

Arpaci, Ibrahim; Ateş, Ersin - In: Online Information Review 47 (2022) 4, pp. 633-643

Purpose Cybercrimes increase day by day in parallel to cyber-attacks and cyber-threats. Due to such an increase, required cybersecurity precautions against all kinds of cyber-attacks and cyber-threats should be taken by both organizations and individuals. This study aims to develop a reliable...

Persistent link: https://www.econbiz.de/10014966506

The impact of accounting standards utilisation on internal credit rating

Dlasková, Gabriela; Budinský, Petr - In: European research studies 21 (2018) 2, pp. 564-574

Persistent link: https://www.econbiz.de/10012220251

The impact of different determination of intangible fixed assets in accordance with CAS and IPSAS on financial statements

Dvořák, Martin; Poutník, Lukáš - In: European Financial and Accounting Journal 12 (2017) 3, pp. 103-116

The paper deals with the determination of intangible assets of Czech public sector. On 15 January 2013, the International Public Sector Accounting Standards Board issued new standard IPSAS 31 - Intangible assets. This standard represents a very sophisticated construction of accounting axioms...

Persistent link: https://www.econbiz.de/10011937424

The impact of different determination of intangible fixed assets in accordance with CAS and IPSAS on financial statements

Dvořák, Martin; Poutník, Lukáš - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 103-116

Persistent link: https://www.econbiz.de/10011818219

The relationship between critical accounting estimates and critical audit matters

Pinello, Arianna S.; Puschaver, Lee; Volkan, Ara G. - In: Accounting & taxation : AT 12 (2020) 1, pp. 23-33

Persistent link: https://www.econbiz.de/10012692447

Estimating the multi-period efficiency of high-tech research institutes of the Chinese Academy of Sciences : a dynamic slacks-based measure

Xiong, Xi; Yang, Guo-liang; Guan, Zhong-cheng - In: Socio-economic planning sciences : the international … 71 (2020), pp. 1-13

Persistent link: https://www.econbiz.de/10012257778

High-tech entrepreneurial ecosystems : using a complex adaptive systems framework

Sheriff, Michael; Muffatto, Moreno - In: International journal of entrepreneurship and … 22 (2018) 6, pp. 615-634

Persistent link: https://www.econbiz.de/10012003718