Results 61 to 70 of about 86,855 (305)

Navigating the rivers of sustainability in the Amazon: the dilemma of accounting for carbon credits

open access: yesRevista Ambiente Contábil
Purpose: The education case in this paper aims to encourage discussions about accounting for carbon credits by presenting a fictional story about a female accountant who is head of an ecologically sustainable family business called Econorte.
Aleff dos Santos Santana   +4 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  

Bidirectional associations between parental negativity and child externalising problems: Social support and neighbourhood cohesion as moderators

open access: yesJCPP Advances, EarlyView.
This study, using data from Avon Longitudinal Study of Parents and Children across ages 4, 7 and 8, found bidirectional associations between parental negativity and child externalising behaviour across ages 7 to 8 but not ages 4 to 7. Contrary to expectations, social support and neighbourhood cohesion did not moderate any of the cross‐lagged paths ...
Jasmine A. L. Raw   +4 more
wiley   +1 more source

Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction [PDF]

open access: yes
Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques ...
Groenendaal, W.J.H. van, Sweere, A.M.J.
core   +1 more source

Trajectories of child emotional and behavioural difficulties before and during the COVID‐19 pandemic in a longitudinal UK cohort

open access: yesJCPP Advances, EarlyView.
Abstract Background There are substantial age‐related changes in emotional and behavioural problems over childhood. In order to establish the impact of the Covid‐19 pandemic on child emotional and behavioural problems, longitudinal designs which take into account age‐related trends are needed.
Nicky Wright   +13 more
wiley   +1 more source

Effects of Bookkeeping on Performance of Local Identity Farmers in Maha Sarakham Province

open access: yesJournal of Humanities and Social Sciences Mahasarakham University, 2023
The purposes of this research were. - 1) to study bookkeeping of local identity farmers in Maha Sarakham Province. 2) to study performance of local identity farmers in Maha Sarakham Province, and 3) to test bookkeeping performance of local identity ...
Piyawan Yangkham   +4 more
doaj  

Searching for the accounting features of capitalism: an illustration with the economic transition process in China [PDF]

open access: yes
In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries ...
Chiapello, Eve, Ding, Yuan
core  

Harmonization of Serbian accounting standards with the EU standards [PDF]

open access: yes, 2011
The Treaty establishing a European Economic Community, known as the Treaty of Rome, brought the need for the harmonization of the international legislative solutions for bookkeeping and financial reporting.
Belopavlović, Grozdana   +2 more
core  

Factors associated with better emotional, behavioural and educational outcomes in children with mild intellectual difficulties

open access: yesJCPP Advances, EarlyView.
Abstract Background Children with mild intellectual difficulties (MID) are at increased risk of poor mental health and functional outcomes compared to typically developing children. Previous research has primarily focused on deficit‐based comparisons. However, substantial heterogeneity exists in this population, ranging from significant impairment to ...
Foteini Tseliou   +5 more
wiley   +1 more source

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