Results 131 to 140 of about 89,575 (313)

Dynamic Modelling of Critical Infrastructures for Improved Disaster Habitation Recovery

open access: yesSystems Research and Behavioral Science, EarlyView.
ABSTRACT Natural disasters damage infrastructure systems that support housing habitability, leading to population displacement. Recovery efforts speed up infrastructure capacity restoration and, thereby, rehabitation by displaced residents. Current recovery policy analysis methods focus on individual infrastructure systems or overall community recovery
Benjamin C. Ozumba, David N. Ford
wiley   +1 more source

IMPLEMENTASI APLIKASI PENCATATAN TRANSAKSI PENJUALAN DENGAN MENGGUNAKAN METODE ACCRUAL BASIS PADA UMKM ROTAN

open access: yesJurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
Tujuan penelitian ini adalah untuk menyediakan solusi yang memudahkan UMKM dalam mengelola master data pelanggan dan barang jadi, membuat sales order, mencatat transaksi penjualan tunai, mengelola persediaan barang, serta menyajikan laporan penjualan dan buku besar secara efisien. Metode penelitian yang diterapkan adalah Software Development Life Cycle
Asniar Asniar   +2 more
openaire   +1 more source

“Are We Watching the Same Video?”: On the Definition of the Situation and Audience Sense‐Making on Social Media about the Sexual Abuse Allegations Against Marilyn Manson

open access: yesSymbolic Interaction, EarlyView.
How situations are defined is a social process. This paper examines how users on YouTube make sense of the alleged sexual assault perpetrated by shock rocker Marilyn Manson in the 2007 “Heart Shaped‐Glasses (When the Heart Guides the Hand)” music video.
Stacey Hannem, Christopher J. Schneider
wiley   +1 more source

Towards Accrual Basis in Government Sector in the Kingdom of Saudi Arabia

open access: yesSaudi Journal of Business and Management Studies
This study examines the transition from cash to accrual accounting in government accounting, focusing on its impact, significance, and implementation. It explores the concept of return on public spending, measurement methodologies, and optimal allocation.
openaire   +1 more source

Measuring compliance with the Golden Rule [PDF]

open access: yes
The golden rule of public finance is based upon the notion that intergenerational equity requires that the cost of public expenditures be spread over time in a manner that reflects the intertemporal distribution of the benefits generated by those ...
Marc Robinson
core  

Phenology of migrating game birds in Italy based on citizen science data

open access: yesWildlife Biology, EarlyView.
Studying the timing of the seasonal movements of migratory birds, known as migration phenology, is crucial for managing and conserving migratory bird populations. This is particularly important for migratory game bird populations in Europe because, according to the EU, migratory birds should not be hunted during their breeding season or during return ...
Susan E. McKinlay   +10 more
wiley   +1 more source

KUNCI SUKSES DAN PERAN STRATEGIS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL

open access: yesJurnal Dinamika Akuntansi, 2015
Penelitian dilakukan untuk menganalisis kesuksesan Pemerintah Kota Semarang dalam implementasi akuntansi berbasis akrual. Penelitian ini juga menganalisis respon pelaku implementasi terhadap peran strategis akuntansi berbasis akrual dalam transparansi ...
S. Surepno
doaj  

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

open access: yes
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Kothari, S.P.   +2 more
core   +1 more source

Wireless E911 Emergency Communications Fund Iowa Homeland Security and Emergency Management Division of the Iowa Department of Public Defense independent auditor's reports, basic financial statements and supplementary information, June 30, 2009. [PDF]

open access: yes, 2010
Audit report on the Wireless E911 Emergency Communication Fund of the Iowa Homeland Security and Emergency Management Division of the Iowa Department of Public Defense for the year ended June 30 ...

core  

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