Results 21 to 30 of about 8,100,362 (369)
The Soviet dictatorship used secrecy to shield its processes from external scrutiny. A system of accounting for classified documentation assured the protection of secrets.
Harrison, Mark
core +1 more source
Blockchain is today one of the main technologies of the digital economy, which in a general sense is a distributed database, such as an accounting book that stores information about all transactions performed by its participants.
Y.M. Popivniak
doaj +1 more source
Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
core +3 more sources
Today, as a result of economic growth; The increase in technological developments, industrialization and population ratio brought environmental problems with it.
Hatice Şimşek, Gökhan Öztürk
doaj +1 more source
‘Ghost Accounts’, ‘Joki Accounts’ and ‘Account Therapy’
This article shows how motorcycle taxi drivers in Yogyakarta, Indonesia deal with labour insecurity, tighter competition, minimum social welfare, decreased tariff and bonuses and longer working hours. The article finds that drivers employ diverse strategies to obtain more orders and therefore also more income.
Amalinda Savirani, Wening Mustika
openaire +4 more sources
Practical Aspects Regarding the Accounting of Social Enterprises
Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect.
Cristina NICOLAESCU, Monica BIJA
doaj +1 more source
Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra+3 more
core +1 more source
QUANTITY AND QUALITY IN ACCOUNTING [PDF]
The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view.
Horia Cristea
doaj
Evaluation of Virtual Objects: Contributions for the Learning Process
The constant technological development in education, and the potentiality of the resources offered by Information and Communication Technologies (ICTs), are challenges faced by teaching institutions in Brazil, especially by those institutions, which by ...
Eleonora Milano Falcão Vieira+2 more
doaj +1 more source
CREATING CONSOLIDATED FINANCIAL REPORTS � ACCOUNTING, INFORMATIONAL AND MANAGERIAL ASPECTS [PDF]
The purpose of this study is to describe some of the problems in making consolidated financial reports. Several perspectives are analyzed from accounting point of view, from information point of view and from managerial point of view. The accounting
Svetlozar Stefanov+2 more
doaj