The Sustainability Approach of Romanian Agriculture

Transition in Romania has been perceived in an original way by the structures of society, social and political factors, but mainly by the economic one. Romanian society has been deprived of the existence of market econom...

A Model and its Solution Method for a Two-Item Newsvendor Supply Chain with Return Policy and Demand Leakage

We study a one-manufacturer and one-retailer type of supply chain that the manufacturer manufactures two newsvendor-type items and offers a buy-back contractual commitment to the retailer who sells the items in a stochas...

The Effect of Capital Structure, Shareholders and Major of the Company on the Conservative Practices in Companies 

Preparation of High Education in Applying International Audit Standard (ISA) in Audit Subject

Penelitian ini bertujuan untuk mengetahui pengaruh kesiapan tenaga pengajar dan dukungan institusi terhadap penerapan standar ISA di mata kuliah audit. Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan...

Implementation of Good Corporate Governance and Voluntary Disclosure Compliance: 100 Compass Index Companies Listed Indonesian Stock Exchange (IDX) 2015-2016

The purpose of this study is to discuss the role of the company's 100 compass indexed in developing the best practices of corporate governance on voluntary disclosure. Based on the annual financial statements of 70 compa...