The article is dedicated to the study of the need to intensify the state influences upon the efficiency of land resources usage. The technology of the rational land resources usage is advanced by way of reducing straw as organic fertilizer under direct contribution in the ground that provides spare facilities, raises the level to the efficiency of production, influences upon increasing of the fertility of the ground. Offences such as unauthorized seizure and misuse of land, removal of a fertile layer without permission, pollution of land, non-implementation of land reclamation cause significant damage to the state and owners of land, which leads to irreversible loss of land, quality and fertility. A methodical approach to assessing the improvement of information and analytical support for agricultural development is to create an effective system of formation, processing and transmission of analytical data of the accounting for the timely adoption of effective decisions at all levels of the agricultural sector. The result of this improved method of assessing include the issue of land conservation and rational use for the purpose of sustainable domestic land use. That is what caused the selection of research topics, defined goals, objectives and building its structure and trends.
For the purpose to provide scholars with a more quantifiable and visualized snapshot of the realm of IFRS research (lingua franca in global business today) we conducted a scientometric review of 973 articles related to the issue published during the period from 2009 to 2020 and indexed in the Web of Science Core Collection. The findings show that the number of related articles has been increasing year by year. The global research on IFRS has been produced chiefly in the USA, England, Australia, China and Germany which not only generated majority of the high-yielding research institutions as well as productive authors but also countries of origins most of the prolific journals. Among the innumerable subject matters debated in these selected papers key are earnings management, information disclosure quality, accounting standards, the impact of IFRS, value relevance, and IFRS adoption. Since 2009, IFRS research bursts can be divided into three stages: 1) the period from 2009 to 2011 - mainly focused on the discussion of the concepts of IAS and IFRS; 2) the period from 2012 to 2014 turned to the theoretical level, and 3) from 2016 to 2020 when the research focused on the practical level. This scientometric review would complement and enrich existing literature by incorporating a quantitative perspective into it.
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