Results 51 to 60 of about 3,475,460 (292)

The use of cash basis and accrual basis in assessing the performance of enterprise

Oblìk ì Fìnansi = Accounting and Finance, 2016
The accrual basis is commonly used to measure the business performance in accounting. The cash basis is applied for the preparation of cash flow statements. However, if an enterprise applies the going concern principle, we face the question whether the performance calculated on the accrual basis is sufficient to follow that principle.
Joanna Bereżnicka, Błażyńska, Joanna
openaire  

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

Electroconvulsive Therapy for Catatonia in Autistic and Non‐Autistic Patients: An Observational Study on Course, Efficacy, Aggression, and Self‐Injury Outcomes

Autism Research, EarlyView.
ABSTRACT Catatonia occurs disproportionately in autistic individuals and may respond to electroconvulsive therapy (ECT), yet prior reports suggest greater treatment burden in this population. We compared longitudinal ECT utilization, safety, and clinical outcomes between autistic and non‐autistic patients with catatonia.
Joshua Ryan Smith, Maria Bonnee, Sarah Marler, Seri Lim, D. Catherine Fuchs, Rafael Tamargo, Isaac Baldwin, Christopher Maley, Ashley VanHaverbeck, Courtney Hamilton, Timothy Adegoke, Haozheng Xu, Jinyuan Liu, Zachary J. Williams, Jo Ellen Wilson, James Luccarelli   +15 more
wiley   +1 more source

Enhancing food security to support the sustainable development goals through public sector accounting policy reform in Indonesia [PDF]

E3S Web of Conferences
This study aims to explore the impact of public sector accounting policy reform on the food security budget in Indonesia to support the SDGs. The transformation of accounting policy from cash basis to cash towards accrual and based on PP 71 of 2010 to ...
Hiola Yustina, Pilomonu Mentari Rizki Sawitri, Asdar Asdar   +2 more
doaj   +1 more source

Implementasi Metode Accrual Basis dalam Sistem Informasi Akuntansi Arus Kas

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 2020
A cash flow statement is a financial report that contains information on cash inflows and cash outflows from a company during a certain period. This information is presented according to the type of activity that causes the cash inflows and outflows to occur.
Ahmad Ashifuddin Aqham, null Bagus Sudirman   +1 more
openaire   +2 more sources

Predictors of authorised, unauthorised and persistent absence among secondary school pupils in Scotland

British Educational Research Journal, EarlyView.
Abstract This article examines the factors associated with persistent absenteeism (an absence rate of 10% or higher) and authorised and unauthorised absence among secondary school pupils in Scotland. Using linked administrative data, the analysis focuses on secondary school stages S1–S6 in three academic years.
Silvia Behrens, Morag Treanor, Patricio Troncoso, Bethany Lee‐Shield, Emma Russell, Lee Williamson, Cecilia Macintyre   +6 more
wiley   +1 more source

Ada Apa Dengan SAP (AADS) Akrual?

Jurnal Akuntansi Multiparadigma, 2013
This article provides anoverview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based toshow the urgency of accrual-based financial reporting requirements.
Eka Findi Tresnawati, Achdiar Redy Setiawan   +1 more
doaj  

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

British Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source

Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah

Jurnal Dinamika Akuntansi dan Bisnis, 2017
This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research.
Baries Ferryono, Sutaryo Sutaryo
doaj   +1 more source