Трансформація елементів організації обліку в умовах застосування інформаційно-комп’ютерних технологій (Transformation of accounting terms elements under the conditions of computer information technology) [PDF]
У статті досліджено особливості клауд-комп’ютерної форми обліку (або форми ведення обліку з використанням SaaS-сервісу), наведено переваги і недоліки впровадження хмарних технологій.
Пашніна, А. О. (Pashnina A. O.)
core
This study describes the work at an emergency and critical care center, focusing on the collaboration of multiple nurses when moving patients from the outpatient department to the ward. This study is an ethnomethodological ethnography based on fieldwork at a hospital and analysis of video data. The patient transport process is temporally organized into
Hiroki Maeda, Yumi Nishimura
wiley +1 more source
The Earnings Premium to a Bachelor's Degree in Australia
ABSTRACT Introduction The income returns to a bachelor's degree in Australia declined in the period from 2001 to 2016. We attempt to uncover the drivers of this decline. Methods Our analysis investigates the income premium to a bachelor's degree through two lenses: (1) the effects of the demand for and supply of skill in the economy and (2) the effect ...
Michael Coelli, Jeff Borland
wiley +1 more source
Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development [PDF]
There is a consensus within Mexican accounting historiography regarding widespread use of double entry bookkeeping by the end of the 19th Century in the realm of both private and public enterprise.
Batiz-Lazo, Bernardo +3 more
core +1 more source
Labour Market and Income Trajectories of Award‐Reliant Workers: Evidence From the HILDA Survey
ABSTRACT An important group of interest for industrial tribunals in Australia is employees who are reliant on awards for their pay and other employment conditions. The HILDA Survey has collected information on the method of pay setting of employees since 2008, allowing identification of award‐reliant workers.
Roger Wilkins
wiley +1 more source
ABSTRACT The purpose of this paper is to discuss the micro‐ and macro‐outcomes for the standard neoclassical carbon tax (whose burden falls on the producers) versus the implication of a budget neutral, performance‐based EU Common Agricultural Policy (CAP) focusing on non‐CO2 emission (N2O and CH4, measured in CO2eq) reduction, especially in the ...
John Helming +4 more
wiley +1 more source
E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment
Nowadays, more and more Romanians do their shopping online, accessing various websites where individual persons/legal entities display the products they want to sell.
Elena STĂNCIULESCU
doaj +1 more source
Aligning climate scenarios to emissions inventories shifts global benchmarks. [PDF]
Gidden MJ +9 more
europepmc +1 more source
Implementation of Digitalization of Bookkeeping Based on Accounting Computerization
This study examined the implementation of Microsoft Excel-based bookkeeping digitalization in the Ngargoretno Village-Owned Enterprise (BUMDes) for the 2023 period. The sample used in this study was the Ngargoretno BUMDes, which oversees seven small and medium enterprises (SMEs): Kopi Merah, Kopi Liar, Kopi Arabica, Gula Semut, Teh Sangit, Jahe Instan,
Muhammad Nuur Farid Thoha, Mia Ismiati
openaire +1 more source
Laissez‐faire leadership, red tape and the meaningful work paradox
While meaningful work is widely recognised as a driver of job satisfaction, the role of leadership style and bureaucratic constraints in shaping this relationship remains underexplored. This study addresses this gap by investigating how laissez‐faire leadership and red tape moderate the meaningful work–job satisfaction relationship among Australian ...
Abid Hussain, Esme Franken
wiley +1 more source

