Results 111 to 120 of about 925,616 (248)

Unnatural Causes: Cryptocurrencies, Carbon Credits, and the rise of Neoliberalism from Below

open access: yesEconomic Anthropology, EarlyView.
ABSTRACT Klima is a carbon‐backed cryptocurrency running as a decentralized autonomous organization (DAO). In 2021, it had accumulated 9 million metric tons of digital carbon credits and reached a market value of more than US$1 billion. In 2023, its treasury stored twice as many carbon credits, but its spot price was a tiny fraction compared to 2021 ...
Riccardo De Cristano, Alexander Paulsson
wiley   +1 more source

Who Takes High‐Earning CTE Pathways?

open access: yesSouthern Economic Journal, EarlyView.
ABSTRACT Wage gaps across demographic groups in the U.S. labor market are well documented. A key question is the degree to which group‐based sorting into high‐ versus low‐paying occupations reflects underlying preferences, versus structural barriers or prior educational experiences.
Celeste K. Carruthers   +6 more
wiley   +1 more source

EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO

open access: yesEssays in Economic and Business History, 2005
In 1494 Luca Paciolo, an Italian monk, undertook to summarize contemporary mathematical knowledge. His treatise included "De Computis et Scripturis," thirty-six chapters on bookkeeping as practiced in Venice.
Jerome DeRidder
doaj   +2 more sources

Implementation of financial reports based on SAK EMKM at the convection Tembung

open access: yesJurnal Akademi Akuntansi
Purpose: This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Sahabat Convection Business located in Pasar IV Tembung and to identify the factors that support and hinder its ...
Ginda Hamonangan Lubis   +2 more
doaj   +1 more source

Late‐Arriving Multilingual Learners' Transition from K–16 Education to the Workforce: Cultural Capital and Habitus Adaptation across Fields

open access: yesTESOL Quarterly, EarlyView.
Abstract English learners (ELs) in US K–12 schools face systemic barriers that constrain their college and career readiness. Although research has richly documented ELs' limited opportunities to learn in high school and barriers to postsecondary education, much less is known about how late‐arriving ELs move from high school to community college (CC ...
Kuang Li, Yasuko Kanno
wiley   +1 more source

AES‐Debye: an accurate, efficient and scalable engine for Debye scattering calculations

open access: yesJournal of Applied Crystallography, EarlyView.
AES‐Debye is an accurate, efficient and scalable engine for evaluating the Debye scattering equation that enables total scattering calculations for large atomistic models. Corrected pair‐distance binning and numerically robust accumulation suppress discretization artifacts, while parallel CPU/GPU execution enables efficient computation of scattering ...
Navid Panchi   +4 more
wiley   +1 more source

Bookkeeping to Professional Accounting: a University Power in Indonesia [PDF]

open access: yes, 2000
The paper is historical. lt explores the development of accounting from the mode of ‘bookkeeping' knowledge to a ‘new' disciplinary power of accounting in lndonesia.
Sukoharsono, E. G. (Eko)
core  

Laissez‐faire leadership, red tape and the meaningful work paradox

open access: yesAustralian Journal of Public Administration, EarlyView.
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

Chinese bookkeeping systems: a study of accounting adaptation and change

open access: yes
The evolution of bookkeeping methods is one of the main features in the advance of Chinese accounting over several thousand years. This paper outlines the invention and application of Chinese-style bookkeeping methods from a historical perspective.
Z. Lin
core   +1 more source

Counterfactuals: Does bureaucracy produce unfair workplaces?

open access: yesAustralian Journal of Public Administration, EarlyView.
Abstract Bureaucracy is often used as a metaphor for organisations that place machine‐like functioning above human needs. In this paper, a mixed‐methods approach is used to investigate the relationship between bureaucracy and fairness in public administration.
Clemens Striebing   +2 more
wiley   +1 more source

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