Results 31 to 40 of about 86,855 (305)
European Journal of Personality, EarlyView., 2020 Abstract Divergent thinking (DT) is an important constituent of creativity that captures aspects of fluency and originality. The literature lacks multivariate studies that report relationships between DT and its aspects with relevant covariates, such as cognitive abilities, personality traits (e.g. openness), and insight. In two multivariate studies (N
S. Weiss +6 more
wiley +1 more source
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
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +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
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
Structuring information work: Ferranti and Martins Bank, 1952-1968 [PDF]
, 2012 The adoption of large-scale computers by the British retail banks in the 1960s required a first-time dislocation of customer accounting from its confines in the branches, where it had been dealt with by paper-based and mechanized information systems, to ...
Martin, I
core +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
Australian Journal of Social Issues, EarlyView.ABSTRACT Over almost two decades, young people's employment opportunities have been significantly impacted by events like the Global Financial Crisis (2008–2009) and the COVID‐19 pandemic (2020‐). Thus, underemployment has become a more pervasive and persistent feature of young people's labour market experiences. This research focuses on three forms of
Brendan Churchill
wiley +1 more source
Bookkeeping in the secondary school [PDF]
, 1926 Thesis (Ed.M.)--Boston ...
Goulston, Julian
core +2 more sources