Results 31 to 40 of about 4,000,640 (344)

Methodological aspects of journaling a dynamic adjusting entry model

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
This paper expands the discussion of the importance and function of adjusting entries for loan receivables. Discussion of the cyclical development of adjusting entries, their negative impact on the business cycle and potential solutions has intensified ...
Vlasta Kašparovská, Jana Gláserová
doaj   +1 more source

Students' understanding through the use of ICT-based accounting multimedia (MAKSI) in vocational high schools

open access: yesJurnal Pendidikan Vokasi, 2018
This study aims to describe the use of MAKSI: Information and Communication Technology (ICT) based accounting multimedia in improving students' understanding on bank reconciliation material in Vocational High Schools (SMK).
Vivi Pratiwi   +2 more
doaj   +1 more source

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques [PDF]

open access: yes, 2013
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized ...
arxiv   +1 more source

Detecting Changed-Hands Online Review Accounts [PDF]

open access: yesarXiv, 2021
A reputable social media or review account can be a good cover for spamming activities. It has become prevalent that spammers buy/sell such accounts openly on the Web. We call these sold/bought accounts the changed-hands (CH) accounts. They are hard to detect by existing spam detection algorithms as their spamming activities are under the disguise of ...
arxiv  

Mining Bad Credit Card Accounts from OLAP and OLTP [PDF]

open access: yesIslam, S. R., Eberle, W., & Ghafoor, S. K. (2017, May). Mining Bad Credit Card Accounts from OLAP and OLTP. In Proceedings of the International Conference on Compute and Data Analysis (pp. 129-137). ACM, 2018
Credit card companies classify accounts as a good or bad based on historical data where a bad account may default on payments in the near future. If an account is classified as a bad account, then further action can be taken to investigate the actual nature of the account and take preventive actions. In addition, marking an account as "good" when it is
arxiv   +1 more source

Dendritic cells steering antigen and leukocyte traffic in lymph nodes

open access: yesFEBS Letters, EarlyView.
Dendritic cells are key players in the activation of T cells and their commitment to effector function. In this In a Nutshell Review, we will discuss how dendritic cells guide the trafficking of antigen and leukocytes in the lymph node, thus influencing T‐cell activation processes. Dendritic cells (DCs) play a central role in initiating and shaping the
Enrico Dotta   +3 more
wiley   +1 more source

Inward FDI in the United States and its Policy Context [PDF]

open access: yes, 2013
Inward foreign direct investment (IFDI) represents an integral part of the United States (U.S.)economy, with its stock growing from US$ 83 billion in 1980 to US$ 3.5 trillion in 2011.
Kornecki, Lucyna G, Ph.D.
core   +1 more source

Accounting Changes on Green Certificates in Romania [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2017
The purpose of green certificates is to get more renewable electric energy into the energy market at the expense of traditional energy, which in most countries is based on fossil fuel. These renewable technologies are too expensive to enter the market on
Sava Raluca
doaj  

A Parallel Reporting System for Water Resources: From the Logic of Introduction of Natural Resource Balance Sheeting in China

open access: yesFrontiers in Environmental Science, 2022
Water shortage has become a widespread problem worldwide. Preparation of water resource balance sheet forms the basis of regional environmental governance in China and is of great importance for achieving the sustainable development.
Jiaqi Liu   +3 more
doaj   +1 more source

Accounting account account assessment [PDF]

open access: yesOditor - casopis za Menadzment, finansije i pravo, 2018
Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
openaire   +2 more sources

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