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What is Stimuli

Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
Events that generate the need to have more informative accounting information.
Published in Chapter:
The Process of Modernization of the Public Accounting Systems in the Central American Countries
Carlos Eduardo Araya-Leandro (University of Costa Rica, Costa Rica), Maria del Carmen Caba-Pérez (University of Almeria, Spain), and Antonio Manuel López-Hernández (University of Granada, Spain)
DOI: 10.4018/978-1-7998-1385-9.ch004
Abstract
With the purpose of increasing the quality of public financial information, improving decision-making, transparency and accountability processes, the countries of the Central American region have made substantial efforts to improve their governmental accounting systems. For this reason, most countries have chosen to implement the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants (IFAC). This process has been enhanced by the impulse of international financial organizations that aim to these countries advancing their government financial management practices. In this context, the objective of this research is to define the IPSAS implementation processes in the countries of Central America as well as to analyze the main elements of the environment that are in favor or against this process, as indicated by Professor Lüder's Contingency Model.
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The Use of Sensorial Marketing in Stores: Attracting Clients through their Senses
Component of the SOR model which explores the external elements manipulated by managers to generate a response in the consumer. These external elements are perceived through the human senses.
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Fundamentals of Electronic Word of Mouth
An individual’s internal trigger of sharing his/her opinions or experiences regarding a service or product.
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Enriching Course Content in University With New Media Technologies and Neuro Education
Within the eye-tracking, students (volunteers) are numbered in terms of fonts, lines, shapes, images, etc. on the screen and the eye movements of the students are recorded during their follow-up and these are reflected on the screen.
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