Relevant bibliographies by topics / Elements of accounting practices

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Elements of accounting practices'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Elements of accounting practices"

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Alturki, Khalid Hamad. "Creative Accounting Versus Auditors’ Ethics: The Case Of Saudi Arabia." Journal of Accounting and Financial Management 9, no. 4 (2023): 34–57. http://dx.doi.org/10.56201/jafm.v9.no4.2023.pg34.57.

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The primary subject matter of this research is to examine the effect of audit ethics on auditors’ ability to detect suspicious practices of creative accounting in the context of a developing country, Saudi Arabia. The specific objective is to investigates the effect of auditor's independence, credibility, integrity, and professionalism on auditors' ability to detect the suspicious practices of creative accounting. Descriptive Statistics are used to present quantitative descriptions in a manageable form. The collected data were analyzed with descriptive statistics using SPSS and ordinary least
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Dr., Nitasha Khatri1, and Shikha Arora Bakshi 2. Dr. "AN EXPLORATORY STUDY OF HUMAN RESOURCE ACCOUNTING PRACTICES IN INDIA." International Journal of Marketing & Financial Management 6, no. 12 (2018): 22–28. https://doi.org/10.5281/zenodo.10823590.

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<strong>ABSTRACT</strong> <strong><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em></strong> <strong><em>&nbsp;</em></strong> Ever since the concept of Accounting is introduced it is undergoing significant changes and in one way Accounting is aimed at streamlining the financial processes and elements. However, the major asset, which undertakes this essential element is Human Resources, is not given proper importance or scope in today&rsquo;s accounting framework. Though, there were considerable arguments both for and against viewing Human Resources as assets, the beh
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Hallunovi, Arjeta. "Financial results vs. implementation of accounting practices." Journal of Governance and Regulation 12, no. 2 (2023): 19–26. http://dx.doi.org/10.22495/jgrv12i2art2.

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It is worth mentioning that the proper implementation of accounting practices provides a good opportunity for firms to compete in the market in order to offer qualitative products and services, which have affordable prices for consumers (Nugroho et al., 2022). The main purpose of this study is to overview the impacts of the implementation of accounting practices in some manufacturing companies in Albania. To carry out this study, questionnaires distributed to manufacturing companies in the cities of Durrës and Tirana were used. It was noticed from the study that the most important elements of
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Liu, Shuai. "The Progress and Limitations of Simplifying Managerial Complexity in Accounting Practices." Frontiers in Management Science 2, no. 1 (2023): 56–60. http://dx.doi.org/10.56397/fms.2023.02.05.

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By tracing and explaining the historical detail of accounting in the Jesuit Order, this study illustrate how Jesuit accounting started from a rationality and its evolution and development in the present stage. This paper analyzes the four elements in early accounting originating form Jesuit order, that still plays a role in the administrative practice nowadays, in responding for the requirement that organizations need to solve complex management issue. Furthermore, there are certain limitations of accounting means coming from its own discipline characteristics, and the managers and key stakeho
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Tsaruk, Vasyl. "Ways to minimize the use of creative accounting practices in corporate structures." INNOVATIVE ECONOMY, no. 1-2 (2020): 170–77. http://dx.doi.org/10.37332/2309-1533.2020.1-2.25.

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Purpose. The aim of the article is selection and substantiation of ways to minimize the use of creative accounting practices in corporate structures. Methodology of research. The theoretical basis of the research is the scientific works of domestic and foreign scientists on the problems of forming ways to minimize the use of creative accounting practices in corporate structures. The following methods are used to achieve the goal of the study: general scientific methods (abstraction, comparison, generalization, analysis, synthesis) – to know the basic elements of accounting practices; critical
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Ogbaisi, Sebastine Abhus, and Ernest Oshodin. "BUSINESS ENVIRONMENT AND MANAGEMENT ACCOUNTING PRACTICES IN NIGERIA." International Journal of Accounting, Management and Economic Review 1, no. 1 (2025): 82–97. https://doi.org/10.57233/ijamer.v1i1.05.

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Management accounting practices are critical for enhancing decision-making, efficiency and sustainability in organizations. The study addresses the adverse effects of unstable economic conditions and evolving technological demands on the adoption and effectiveness of management accounting practices in Nigeria. The study employed a descriptive survey research design. A sample size of 100 respondents was selected using a random sampling technique. Data were collected through a structured questionnaire validated for content and construct reliability. The Ordinary Least Square regression was used
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Thalib, Mohamad. "REFLECTION OF NON-MATERIAL VALUES BEHIND TAKJIL ACCOUNTING PRACTICES: A STUDY OF ISLAMIC ETHNOMETHODOLOGY." Brainy: Jurnal Riset Mahasiswa 4, no. 2 (2023): 142–55. http://dx.doi.org/10.23969/brainy.v4i2.78.

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This research departs from the problem of the rise of accounting studies that focus on the corporate realm and ignore non-material values in it. This study aims to reveal the non-material values behind takjil accounting practices. This research uses the Islamic paradigm. The researcher chose this paradigm because the Islamic paradigm recognizes that accounting consists of material and non-material elements. The approach used in this study is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study s
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Dr., RAVI.S. P. ""A Perspective towards Human Resource Accounting Practices in India"." International Journal of Advance and Applied Research 4, no. 7 (2023): 70–74. https://doi.org/10.5281/zenodo.7695180.

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The HR of the endeavor is its unmistakable resource, without these individuals different elements of creation can&#39;t be used. Working on bookkeeping strategies in HR is known as HR Bookkeeping. In this manner, an investigation of Human asset bookkeeping was assessed in the 16 century and planned to make, improve, and valuation of HR in financial terms. By and by around the world, on one hand, there is a period slip by driving the economy and business towards the cutting edge time and on another hand, numerous business undertakings are perceiving and valuing HR as a resource. This concentrat
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Hidayat, Hidayat, Syaefulloh, and Zulhelmy. "Socialization of Business and Islamic Accounting." Dinamisia : Jurnal Pengabdian Kepada Masyarakat 7, no. 4 (2023): 1099–110. http://dx.doi.org/10.31849/dinamisia.v7i4.15717.

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The reality is that business and accounting practices still contain MaGhRib elements (Maysir, Gharar, and Riba). So that the business practices carried out are contrary to muamalah in Islam. For this reason, socialization was carried out to the people of Teluk Meranti Village about Business and Islamic Accounting. The writing method used is a qualitative approach with a descriptive-explanative model which intends to provide a detailed description of the implementation of Community Service (PkM) activities on Business and Accounting in Islam. From these activities, it is considered very good an
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Hamid, Masdiah Abdul, and Nurul Fadly Habidin. "Lean Accounting and Manufacturing Performance: The Contribution of Lean Management Accounting Practices." International Journal of Research and Innovation in Social Science VIII, no. XIX (2024): 202–16. https://doi.org/10.47772/ijriss.2024.icame2417.

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Introduction: Manufacturing companies operating within dynamic and intensely competitive markets have a mindset that concentrates on continuous improvement processes. The management efforts have focused on enhancing quality, flexibility, and customer response time through the application of Lean thinking principles. For an organisation to realise its full potential of lean application, lean manufacturing organisation must embrace a comprehensive business strategy, rather than being confined to a singular focus within operations. The lean manufacturing organisation necessitates the incorporatio
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Dissertations / Theses on the topic "Elements of accounting practices"

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Gunatilake, Gayathri. "Accounting Practices: The Change I See." Thesis, University of Canterbury. Accounting and Information Systems, 2014. http://hdl.handle.net/10092/9562.

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In this thesis I explain change in accounting practices and organisations as a construction of the observer. My case study demonstrates how observers construct different static entities and observe change of those constructed entities, and why individuals perceive change differently. These are some key issues raised by past researchers of accounting change that require further examination and fuller explanation. A belief in a reality, assumption of a linear evolution over time and space, and reductionism are common assumptions in extant studies on change. These factors lead to difficulties in
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Duke, Caitlin R. "How Healthcare Accounting Adapts to Lean Practices." Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/honors/388.

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Healthcare has recently begun a push towards more lean practices and management. Healthcare accounting, in an effort to reflect business practices, must change to accurately reflect reality. This research seeks to explore how healthcare providers improve their accounting systems to keep up with an ever-changing lean environment. By examining both healthcare and accounting literature, this comprehensive literature review seeks to answer the question, “How does healthcare accounting adapt to lean philosophies?”.
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Lusher, Anna L. "Identifying assessment practices in undergraduate accounting programs." Morgantown, W. Va. : [West Virginia University Libraries], 2006. https://eidr.wvu.edu/etd/documentdata.eTD?documentid=4862.

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Thesis (Ed. D.)--West Virginia University, 2006.<br>Title from document title page. Document formatted into pages; contains xii, 218 p. : ill. Includes abstract. Includes bibliographical references (p. 161-172).
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Ip, Chi Kuan. "Implications of reforms on Chinese accounting practices." Thesis, University of Macau, 2006. http://umaclib3.umac.mo/record=b1636229.

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Al-Dhowaihy, Mansour Othman. "Management accounting practices of Saudi Arabian municipalities." Thesis, Cardiff University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.419431.

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Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.

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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial
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Cronjé, Christo Johannes. "Corporate annual reports (CARS) accounting practices in transition /." Pretoria : [s.n.], 2007. http://upetd.up.ac.za/thesis/available/etd-11262007-135312.

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Al-Najjar, Fouad K. "Standardisation in accounting practices : a comparative international study." Thesis, University of Strathclyde, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333604.

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Hutaibat, Khaled Abed. "Management accounting practices in Jordan : a contingency approach." Thesis, University of Bristol, 2005. http://hdl.handle.net/1983/48354f16-a964-4c5d-a7b0-eade1526b3bc.

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Yasotharalingam, Lingesiya. "Capital budgeting theory and practices." Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of c
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Books on the topic "Elements of accounting practices"

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Wilks, C. Financial accounting fundamentals: Practical elements. 4th ed. CIMA, 1997.

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Cullen, John. Readings in management accounting control systems: Practical elements. 4th ed. CIMA, 1997.

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Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, Irina Babalykova, and Vadim Bashkatov. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/1991034.

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The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents. The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content. The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting.
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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting reporting technology. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1870567.

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The textbook reveals the essence of accounting statements, describes the practice of its formation in accordance with Russian regulatory documents. The essence of the main elements of financial statements is presented, as well as the influence of various factors on its informativeness is shown. The methods of forming the basic forms and explanations for accounting financial statements are considered in detail, recommendations are given on correcting errors in accounting and reporting. The content and technique of drawing up forms of tax reporting, reporting to state extra-budgetary funds and s
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Bragg, Steven M. Accounting Best Practices. John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118555958.

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Walsh, Francis J. International accounting practices. Conference Board, 1990.

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Bragg, Steven M. Accounting Best Practices. John Wiley & Sons, Ltd., 2007.

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Bragg, Steven M. Accounting best practices. 6th ed. John Wiley, 2010.

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Bragg, Steven M. Accounting Best Practices. John Wiley & Sons, Ltd., 2003.

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Bragg, Steven M. Accounting best practices. 3rd ed. Wiley, 2004.

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Book chapters on the topic "Elements of accounting practices"

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Mert, Ibrahim. "Elements of Modern Accounting." In Assessment of Accounting Evaluation Practices. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-98486-1_7.

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Giampietro, Mario. "Multi-scale Integrated Analysis of Societal and Ecosystem Metabolism." In Studies in Ecological Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22566-6_10.

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AbstractMuSIASEM provides a set of new narratives about the economic process that responds to the original challenges of the field of Ecological Economics. These alternative narratives can be used to identify and integrate four aspects of sustainability: (i) feasibility – compatibility with external constraints (processes outside of human control); (ii) viability – compatibility with internal constraints (processes under human control), (iii) desirability – compatibility with the stability of the social bonding (affective interactions in societal practices); (iv) security – the level of openne
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Sundararajan, Binod, Oksana Shkurska, and Shannon Lin. "Accounting Practices." In Cross-Cultural Practices in Business and Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-06440-1_6.

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Kretovics, Mark A., and Erica Eckert. "Accounting." In Business Practices in Higher Education. Routledge, 2019. http://dx.doi.org/10.4324/9780429430770-5.

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Rosamilia, Emilio. "The Evolution of Layout in Cyrenaean Official Documents (4th-2nd Centuries BCE)." In Edizioni dell’Istituto Papirologico «G. Vitelli». Firenze University Press, 2024. https://doi.org/10.36253/979-12-215-0456-9.06.

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Between the 360s and the late second century BCE, Cyrenaean documents attest the importance of a local board of magistrates: the damiergoi, who were in charge of administering some sacred estates and their revenues to fund sacrifices and provide for other city officials. This board of magistrates published their accounts annually on stone in the city’s agora. The thirty-eight surviving accounts can be divided into four different phases and have proved to be an extremely precious source for the evolution of layout strategies, writing media, abbreviations, and numeral systems viewed in a longue
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Shrivastava, Amit, M. Chandra Shekar, and K. Sreshta Rebecca. "Sustainable Accounting Practices." In Infrastructure Development – Theory, Practice and Policy. Routledge, 2022. http://dx.doi.org/10.4324/9781003311157-12.

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Caramanis, Constantinos, and Emmanouil Dedoulis. "Accounting and Auditing Practices." In Business and Management Practices in Greece. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230306530_13.

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Pagell, Ruth A., and Michael Halperin. "Accounting Standards and Practices." In International Business Information. Routledge, 2024. http://dx.doi.org/10.4324/9781315062174-4.

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Vasigh, Bijan, and Zane C. Rowe. "Airline financial accounting practices." In Foundations of Airline Finance. Routledge, 2019. http://dx.doi.org/10.4324/9780429429293-5.

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Aman, Mohamed, and Lorenzo Lucianetti. "Environmental Management Accounting Practices." In SIDREA Series in Accounting and Business Administration. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84947-3_3.

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Conference papers on the topic "Elements of accounting practices"

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Shedd, Mara, Fritz Friedersdorf, and Conrad Andrews. "Instrumented Test Coupons for Enhanced Evaluation of Material Performance." In CORROSION 2014. NACE International, 2014. https://doi.org/10.5006/c2014-4127.

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Abstract The annual cost of corrosion for Air Force aircraft and missiles is estimated to be $5.4 billion, with corrosion accounting for 32.2% of the maintenance budget. In large part, mitigation of corrosion is achieved through materials selection based on accelerated laboratory corrosion and service environment testing. Military performance requirements for materials qualification often rely on pass/fail measurements of flat panels with scribed defects exposed in continuous salt fog tests. It is well known that these tests are only appropriate for quality assurance testing, and that in opera
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Zubaidah, Tantri Risda, Kafidin Muzakki, Dian Fahriani, et al. "Evaluating Big Data’s Impact on Accounting Practices Over a Decade." In 2024 3rd International Conference on Creative Communication and Innovative Technology (ICCIT). IEEE, 2024. http://dx.doi.org/10.1109/iccit62134.2024.10701203.

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Lazari, Liliana, and Irina Iavorschi. "Problematic aspects related to the evaluation of patrimonial elements for the purpose of reporting the financial position." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.18.

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Asset, equity, and liability valuation play a critical role in financial reporting, providing stakeholders with essential information about the financial position of the entity. However, being a complex process, it is not without challenges. This article examines the problematic aspects of asset and liability valuation for financial reporting purposes, focusing on discrepancies between different valuation methods. By addressing these issues, this research aims to enhance understanding and awareness among accounting and finance professionals, ultimately contributing to increased transparency an
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Birca, Aliona, and Inesa Tofanica. "Comparative study on the content of accounting policies." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.17.

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In researching issues related to accounting policies, we need to focus not only on the principles, conventions, and practices used by the entity in organizing its accounting, as we have attempted to demonstrate in this article. The study investigated the relevance of this topic based on a significant accounting publication over twelve years. Subsequently, through comparative study, the main elements of both national and international standards in this field were examined. Ultimately, it was demonstrated that the common elements of both standards include: selection and application of accounting
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Cauş, Lidia, and Angela Popovici. "Special Aspects Of Accounting And Reporting Expenses In Non-Commercial Organizations." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.38.

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Expenses in non-commercial organizations represent important accounting elements involved in the entities' activities. In the accounting practice of these organizations, there are multiple issues regarding the accounting of expenses. Within the accounting of these elements, problems related to the recognition and use of accounting accounts for expense tracking must be resolved. To address the mentioned issues, it is recommended to specify the recognition and evaluation of expenses in accordance with the specific activities of non-commercial organizations. Additionally, it is crucial to reflect
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Dincenoc, Arina. "Impact of globalization on the accounting profession." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.24.

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Technological and procedural advances can have a significant impact on professionals from different economic branches. New trends require them to change their working style in the long term to take advantage of the advantages of evolving technology. Domestic sectors, such as information technology, are more prone while other sectors, such as accounting, are less flexible. However, accountants they must be responsive, agile and able to use new technologies to increase their efficiency and productivity. The future of accounting is strongly influenced by a number of different factors, including t
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Tykhenko, Olha, Andrii Martyn, Ruslan Tykhenko, and Ivan Openko. "Cadastral accounting of land plots as information basis for soil monitoring." In 23rd International Scientific Conference Engineering for Rural Development. Latvia University of Life Sciences and Technologies, Faculty of Engineering and Information Technologies, 2024. http://dx.doi.org/10.22616/erdev.2024.23.tf092.

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This article analyses land accounting as part of the State Land Cadastre of Ukraine. It has been proven that, under modern conditions, cadastral accounting can become a reliable basis for soil monitoring in Ukraine. The indicators of land quality accounting and regulations in the field of land protection and reproduction of soil fertility are analysed. The article proposes criteria for land cadastral accounting based on a study of the qualitative state of agricultural lands in a separate region. Factors for ensuring sustainable land use are singled out, taking into account the needs of agricul
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Garzke, William, Dominick Cimino, and Matthew D. Yoder. "Improvements and Guidance to the Weight Classification using Expanded Ship Work Breakdown Structure (ESWBS)." In SNAME Maritime Convention. SNAME, 2014. http://dx.doi.org/10.5957/smc-2014-p49.

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This paper presents a guide to identify the proper classification of weight data for USN ships using the Navy’s current Expanded Ship Work Breakdown Structure (ESWBS) system. ESWBS is a functional classification system that is used for weight reporting purposes. It is used on all USN ships as well as many other shipbuilding programs as a method by which all weight estimates are functionally organized. Also, ESWBS is used as an aid to developing ship cost estimates. With the introduction of newer technologies, materials and constructions practices in ship designs, the proper weight accounting h
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Melega, Anatol, and Veronica Grosu. "Harmonization of the legislation of the Republic of Moldova with the OECD Transfer Pricing regulations." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.04.

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In the context of the globalisation of national economies and the galloping growth of multi-nationals, transfer pricing regulations have become a key element in avoiding the erosion of the tax base and the shifting of profits to low or zero tax jurisdictions. The Republic of Moldova, in its effort to integrate international tax practices and attract foreign investment, faces significant challenges in aligning national legislation with OECD standards. The purpose of this paper is to explore the complex and critical process of harmonising Moldovan legislation with the Organisation for Economic C
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Luhova, O. I. "DETERMINATION OF FINANCIAL RESULT: APPROACHES, DISPLAY IN REPORTING AND WAYS OF OPTIMIZATION." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-90.

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Тhe main approaches to the formation of the financial result of an enterprise in accordance with the requirements of national accounting standards are considered. The influence of accounting policy elements on the determination of financial result is studied. Practical tools that can be used for reasonable optimisation of the financial result, taking into account legislative norms and economic feasibility, are summarised.
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Reports on the topic "Elements of accounting practices"

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Coavas Blanquicet, Sami Gabriel, and Celene Romero Haddad. Theory of demand. Ediciones Universidad Cooperativa de Colombia, 2023. http://dx.doi.org/10.16925/gcnc.51.

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Due to its simplicity, this lecture note is intended to be a source of introductory reference for students of the faculty of administrative, accounting and related sciences on one of the elements that make up the markets: the demand. It shows the definitions and types of demand, the law of demand, graphic and mathematical analysis. This is done through simple examples that link the theoretical-practical and its impact on markets. The theory of demand serves as a fundamental pillar in the field of Economics, aiming to comprehend and predict consumer behavior patterns. This document introduces i
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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received f
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Cadiero Kaplan, Karen, Magaly Lavadenz, and Elvira Armas. Essential Elements of Effective Practices for English Learners. Center for Equity for English Learners, 2011. http://dx.doi.org/10.15365/ceel.policy.9.

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One of the most powerful variables for English Learner success is the quality of their teachers. This policy brief published by Californians Together (1) provides a synthesis of effective practices for instructing ELs; (2) presents four research-based essential elements critical for EL program implementation, teacher reflection, and monitoring of teacher effectiveness; and (3) concludes with program and policy recommendations. Three key areas for policy action are prioritized: (1) District and state level policies must require that local and state leadership support the implementation of these
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Cole, Richard A. Measuring Environmental Value in Nonmonetary Terms: A Review of Common Practices and Elements. Defense Technical Information Center, 2014. http://dx.doi.org/10.21236/ada601306.

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Nishi, Maiko, Suneetha M. Subramanian, and Philip Varghese. Sustainable Business Practices for Biodiversity: Leveraging Landscape Approaches. United Nations University Institute for the Advanced Study of Sustainability, 2024. http://dx.doi.org/10.53326/fano9491.

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Drawing from first-hand experiences managing productive landscapes and seascapes, this brief provides insights on how landscape approaches can promote biodiversity-friendly business through local stewardship, cross-level collaboration and peer learning. Landscape approaches are collaborative strategies that promote biodiversity-friendly business practices. These approaches involve diverse stakeholders, such as local communities and other actors along the value chain, working together at a landscape or seascape scale. Leveraging landscape approaches to advance sustainable business practices for
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Deutsch, Ruthanne. Good Practices in Poverty Targeting in IDB Projects in 1997. Inter-American Development Bank, 1998. http://dx.doi.org/10.18235/0008939.

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Good practices in targeting, as highlighted here, with an additional effort to go beyond the letter of the law in the identification of project beneficiaries. Effective and efficient targeting mechanisms attempt to better link the project's specific purposes with its intended group of beneficiaries. The IDB projects listed in this document all represent cases where the design of the operation made extra efforts to better target the poor that go beyond the PTI Classification Criteria. These design elements include a variety of instruments, such as the careful definition of beneficiary eligibili
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Brockmann, Kolja, and Lauriane Héau. Developing Good Practices in Export Control Outreach to the NewSpace Industry. Stockholm International Peace Research Institute, 2023. http://dx.doi.org/10.55163/bqao1685.

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NewSpace is changing the nature of the space industry, exacerbating missile proliferation risks and posing challenges for the effective implementation of export controls. NewSpace companies develop, test, produce, use and market missile-related emerging and dual-use technologies, including small and micro launchers. One of the measures states can take is to address these developments is to step up targeted outreach to NewSpace actors, raising awareness of such risks to strengthen compliance with export controls and foreign direct investment (FDI) screening mechanisms. Key elements of an effect
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Dalaison, Wilhelm, Adriana Salazar Cota, and Luz Fernández. Green Procurement: How to Encourage Green Procurement Practices in IDB Funded Projects? Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0010715.

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This document provides guidelines for borrowing countries and IDB personnel on green procurement practices, so that Bank’s funded projects will reduce the negative environmental impact of goods, works, services and consultancies being contracted; and, also promote more environmentally sustainable actions. Based on good practices and international standards and trends, the document shows how environmental aspects can be considered in the IDB’s programming cycle and in each stage of the project cycle. It particularly focuses on the procurement process, outlining the elements that should be consi
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Otioma, Chuks, and Iain MacNeil. Robo Advisors as a Use Case of AI Systems: Linking Responsible Business Practices, Compliance and Outcomes. University of Glasgow and University of Strathclyde, 2025. https://doi.org/10.36399/gla.pubs.351605.

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In this paper, we explore the workings of robo-advisors as an example of AI-based systems. We discuss the performance and challenges of robo-advice, as well as offer reflections on how and why robo-advice as part of the broader fintech and financial services sector intersects practices in AI systems, regulation and compliance. We draw attention to the implications for explainable AI, the role of humans in the loop, compliance and business practices. Our approach focuses on how the AI capabilities in robo-advisors can help to build responsible business practices and compliance elements into ope
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Urban, Angela, Susannah Davidson, and Allison Young. Dining facility w/hole-building evaluation to reduce solid waste : opportunities and best practices for optimization and management of food waste. Engineer Research and Development Center (U.S.), 2023. http://dx.doi.org/10.21079/11681/47560.

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On military installations, an average of 1.2 pounds in food waste is disposed per person per day, accounting for 68% of dining facility (DFAC) refuse and 46% of the total installation refuse stream, making food waste the heaviest portion of installation solid waste. At a single installation, this can contribute up to 1.5 million dollars lost yearly from food waste alone. Department of Defense Instruction (DoDI) 4715.23 (DoD 2016) establishes policy and prescribes procedures to implement waste management through waste prevention and recycling. The US Army Installation Management Commands (IMCOM
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