Results 41 to 50 of about 86,881 (330)

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).
Olszewska, Irena, Wołczyńska, Monika
openaire   +2 more sources

On the Trail of Creativity: Dimensionality of Divergent Thinking and Its Relation With Cognitive Abilities, Personality, and Insight

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, D. Steger, Y. Kaur, A. Hildebrandt, U. Schroeders, O. Wilhelm, Christian Kandler   +6 more
wiley   +1 more source

Accounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting Order

Учёт. Анализ. Аудит, 2019
Dr. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations’ interests in accounting history research.
BATUHAN Güvemli
doaj   +1 more source

ACCOUNTANTS CERTIFICATION AS LONG WAY FROM BOOKKEEPERS TO CERTIFIED ACCOUNTANTS: EXPERIENCE FOR UKRAINE

Financial and credit activity problems of theory and practice, 2021
In the article there were considered the problematic aspects of accountants’ certification in Ukraine, as well as the relevance of professional certification as a universal tool for recognition of qualifications in accounting in professional circles and in the labor market.
Dluhopolskyi, O., Farion-Melnyk, A., Farion, M., Ronska, O., Marushchak, L.   +4 more
openaire   +3 more sources

The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications)

Jurnal Riset Akuntansi Terpadu, 2021
The purpose of this research was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The used data collection were observation, questionnaires and literature study.
Anisa Septiana, Yeni Priatnasari, Dewi Kartika   +2 more
doaj   +1 more source

CMS Monte Carlo production in the WLCG computing Grid [PDF]

, 2008
Monte Carlo production in CMS has received a major boost in performance and scale since the past CHEP06 conference. The production system has been re-engineered in order to incorporate the experience gained in running the previous system and to ...
Abbrescia, M., Bacchi, W., Caballero, J., Codispoti, G., De Filippis, N., De Weirdt, S., Donvito, G., Elmer, P., Eulisse, G., Evans, D., Fanfani, A., Flossdorf, A., Guan, W., Hammad, G., Hernandez, J. M., Hof, C., Kalini, S., Kavka, C., Khomitch, A., Kreuzer, P., Lazaridis, C., Maes, J., Maggi, G., Mohapatra, A., Myers, S., Pompili, A., Sanches, J. A., Sarkar, S., Van Lingen, F., van Mulders, P., Villella, I., Wakefield, S.   +31 more
core   +1 more source

Literacy and Skills' Role in Enhancing Handicraft SMEs' Performance and Reporting

Jurnal Manajemen
This study aims to analyse the influence of financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension on the performance and financial reporting quality of SMEs.
Amir Hamzah, Teti Rahmawati
doaj   +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

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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

Efficiency and Technology Gap in European Apple Production—A Metafrontier Model for Germany, Italy, and Poland

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