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Development obstacles of the agent accounting industry in China’s Guangdong-Hong Kong-Macao Greater Bay Area based on quantitative analysis—Research on the problem of employee’s work attitude [PDF]
The notion of “agent bookkeeping” was proposed when the “Accounting Law of the People’s Republic of China” was updated in 1993. Since their business is specialized in serving small and micro-enterprises, this has created the industry characteristic of ...
Xiang Huang +5 more
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There is widespread agreement among philosophers about the Mens Rea Asymmetry (MRA), according to which praise requires intent, whereas blame does not. However, there is evidence showing that MRA is descriptively inadequate.
Frank Hindriks +2 more
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Double entry bookkeeping vs single entry bookkeeping
: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been
Ileana Andreica
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The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System [PDF]
The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914.
Tiago Villac Adde +3 more
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The Invention of Double-Entry Bookkeeping
Based on the work of Jean Fourastié, accountant and economist, this paper seeks to show that the origins of double-entry bookkeeping are the result of several successive innovations that appeared in Italian commercial enterprises between the 13th and 14th centuries in response to the development of credit and receivables.
Maxime Izoulet
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Quasi-Hamiltonian bookkeeping of WZNW defects [PDF]
We interpret the chiral WZNW model with general monodromy as an infinite dimensional quasi-Hamiltonian dynamical system. This interpretation permits to explain the totality of complicated cross-terms in the symplectic structures of various WZNW defects ...
C. Klimčı́k
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