Results 51 to 60 of about 86,881 (330)

Implementing forestry bookkeeping and cost accounting – 20 years of field research on the profitability of forestry in Austria

open access: yesSilva 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

open access: yesAgribusiness, 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

Ancient notching or tokening as bookkeeping – Evidence from wood slips in China during 217–210 BCE

open access: yesChina Journal of Accounting Research
We 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]

open access: yes, 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

Underemployment and Job Quality Among Young Australians: A Gendered Analysis Using the HILDA Survey (2009–2022)

open access: yesAustralian 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

The Development of Double Entry Bookkeeping and its Relevance in Today\u27s Business Environment [PDF]

open access: yes, 2005
Many civilizations developed accounting theories based on the specific needs in their societies. One of those developments was the double entry bookkeeping system.
Libina, Regina
core   +1 more source

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt   +3 more
wiley   +1 more source

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

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  

Serious Infections in Offspring Exposed to Tumor Necrosis Factor Inhibitors During Pregnancy: Comparison of Timing During Pregnancy and Placental Transfer Ability

open access: yesArthritis &Rheumatology, EarlyView.
Objective We evaluated serious infection risk in offspring exposed to tumor necrosis factor inhibitors (TNFi) in utero, separated by TNFi timing and placental transfer ability. Methods Using MarketScan (2011–2021), we identified offspring born to mothers with chronic inflammatory diseases.
Leah K. Flatman   +6 more
wiley   +1 more source

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