Results 41 to 50 of about 925,616 (248)

F.V. Yezerskiy Personality’s Influence on the Development of his Scientific Views

open access: yesУчёт. Анализ. Аудит
The paper explores accounting theories focusing on the influence of Fyodor Ezerskiy’s, one of the most famous Russian accountants, his identity and surroundings.
V. Ya. Sokolov   +2 more
doaj   +1 more source

Responsible Artificial Intelligence in Courts: A Four‐Test Framework

open access: yesAI &Innovation, EarlyView.
ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley   +1 more source

UAE Accounting & Bookkeeping – Filings.ae

open access: yes
UAE Accounting & Bookkeeping services by Filings.ae for mainland and free zone businesses. Monthly bookkeeping, VAT, corporate tax, payroll, and year-end accounts.
Dubai Digital
core   +5 more sources

Accounting for carbon [PDF]

open access: yes, 2013
ACCA working in partnership with IETAThis report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances.
International Emissions Trading Association   +4 more
core   +2 more sources

Factors Influencing SME Capital Access: Moderating Role of Bookkeeping Skills

open access: yesJurnal Manajemen
This study examines the factors influencing access to capital among Micro, Small, and Medium Enterprises (MSMEs), focusing on financial statements, financial behavior, accounting knowledge, financial technology, and bookkeeping skills.
Herma Wiharno   +2 more
doaj   +1 more source

Occupational Vulnerability to AI‐Driven Change: The Role of Skill Composition, Task Structure, and Psychosocial Buffers

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Background Automation risk is often framed as a question of which jobs can be automated. This perspective neglects how the structure of work itself shapes workers' vulnerability to AI‐driven change. In occupational health research, job characteristics such as autonomy, task variety, and social interaction are known to influence worker well ...
Thinuri Welithotage   +1 more
wiley   +1 more source

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

open access: yesEuropean 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

Exploring the Bookkeeping Practices of Family-owned Business: A Case Study of Carriaga Traders Mart

open access: yesФінансово-кредитні системи: перспективи розвитку.
Carriaga Traders Mart (CTM), an established retail business, has transitioned from a small grocery store to a thriving enterprise, offering a diverse array of affordable products. Their sustained success is attributed to meticulous bookkeeping practices.
Cristine Mae Casas   +4 more
doaj   +1 more source

Trends in Opioid‐Related Poisonings and Mental and Behavioral Disorders From 2006 to 2022 Among a Large Cohort of Injured Workers in Ontario, Canada

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Background Work‐related injuries may increase risk for opioid‐related harms. Yet there remains a gap in our understanding of trends in opioid‐related harms over time among injured workers. We estimated trends in hospital encounters for opioid‐related harms among injured workers in Ontario, Canada from 2006 to 2022.
Jeavana Sritharan   +4 more
wiley   +1 more source

Tripartite Accounting Framework: A Novel Blockchain-Based Model for Recording B2B Transactions

open access: yesIEEE Access
With the emergence of FinTech and evolution in the design and delivery of financial services, the Accounting Information System (AIS) needs to evaluate its underlying accounting methods to establish a reliable bookkeeping environment and stay up to date ...
Muhammad Imran Sarwar   +4 more
doaj   +1 more source

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