Results 31 to 40 of about 925,616 (248)
Théorie comptable de la monnaie et de la finance
Revue de la Régulation, 2022 This phd dissertation aims at demonstrating that the invention of double entry bookkeeping in Italy in the early 14th century, paved the way to modern credit money.
Maxime Izoulet
doaj +1 more source
The Mind From Within: Visceral Roots of Human Cognition
Advanced Science, EarlyView.The physiological activity of visceral organs, such as the heart, the lungs, and the gut, is surprisingly linked to many sophisticated mental operations, such as remembering the past, being aware of ourselves, making choices, and forging social bonds.
Alessandro Monti +1 more
wiley +1 more source
Accounting Vouchers and Principles of Bookkeeping
, 2015 The current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, were assessed and compared with selected EU countries (France, Germany and UK). The study was undertaken at the request of the Polish Ministry of Finance, and funded under the Financial Reporting Technical Assistance ...
Olszewska, Irena, Wołczyńska, Monika
openaire +2 more sources
Advanced Science, EarlyView.Low latency carbon budget estimates for July 2024–June 2025 combine atmospheric CO2 growth rates, fossil emissions, ocean uptake, DGVM land fluxes, and OCO‐2 inversions. The budget shows that late‐2024 land carbon losses dominate the annual anomaly, while early‐2025 recovery differs between bottom‐up models and top‐down inversions, especially in ...
Piyu Ke +32 more
wiley +1 more source
Transition from double – entry bookkeeping to triple – entry bookkeeping: Momentum accounting [PDF]
, 2020 Çift taraflı kayıt yöntemi, bir muhasebe kayıt sistemi olarak ilk olarak Luca Pacioli tarafından açıklanmış ve bütün dünyada kabul görmüştür. Bilindiği üzere bir önerme, kuram ya da teori yanlışlanabilir ise bilimseldir.
Yücenurşen, Mehmet
core +1 more source
Agribusiness, EarlyView.ABSTRACT EU member states have exhibited varying rates of apple production growth. Technical efficiency (TE) estimation is suitable for identifying best‐practice farm performance. This study examined whether the development of the apple sector in Germany, Italy, and Poland was influenced by production efficiency, access to technology, as well as ...
Anika Muder, Jakub Staniszewski
wiley +1 more source
Ancient notching or tokening as bookkeeping – Evidence from wood slips in China during 217–210 BCE
China Journal of Accounting ResearchWe examine Qin Dynasty (221 to 207 BCE) wood bookkeeping slips from 217 to 210 BCE unearthed in Hunan province, China. While purely written slips were unearthed before, these slips are unique in that they contain written records of details of ...
Min Chen +3 more
doaj +1 more source
Silva Fennica, 1991 The profitability of forestry in the context of recent economic developments in Finland suggest a more systematic analysis of the profit and the cost structure of small-scale forestry than is normally made today.
Penttinen, Markku
doaj +1 more source
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Autonomous X‐Ray Fluorescence Mapping for Nanoscale Chemical Speciation of Fine Particulate Matter
Advanced Intelligent Discovery, EarlyView.We present X‐AutoMap, an autonomous X‐ray fluorescence mapping framework that integrates real‐time analysis with rule‐based computer vision to selectively target chemically relevant regions. By avoiding background‐dominated areas, the method reduces acquisition time by fourfold while enabling accurate particle‐level speciation.
Carlos Deleon +3 more
wiley +1 more source