Results 161 to 170 of about 42,571 (307)

A Return to the Logic-First Spirit of Corey's Retrosynthetic Analysis, Now Implemented in Modern Data-Driven CASP. [PDF]

ACS Cent Sci
Kabeshov M, Bergonzini G, Engkvist O.
europepmc   +1 more source

Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”

The British Journal of Sociology, EarlyView.
ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser, Thomas Lux, Steffen Mau   +2 more
wiley   +1 more source

Transformation from single entry bookkeeping to double entry bookkeeping in nonprofit organization Junak- stredisko Brana Jicin

, 2006
katedra: KFÚ; rozsah: 89 s, 2 s příloh.The diploma thesis provides comprehensive set of theoretical and practical findings, suggestions and solutions necessary for successful transformation from single entry bookkeeping to double entry bookkeeping in a ...
Novotný, Bohumil
core  

The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia*

Economic Record, EarlyView.
We examine the evolution of earnings inequality, risk and mobility in Australia from 1991 to 2020 using a 10 per cent sample of administrative tax records from the ALife dataset. Our main findings are summarised as follows. First, earnings inequality follows a distinctive trajectory: top‐end inequality increased during the 1990s and 2000s but declined ...
Darapheak Tin, Chung Tran, Nabeeh Zakariyya   +2 more
wiley   +1 more source

Efficient algorithms for simulating sequences along a phylogenetic tree. [PDF]

Bioinformatics
Wygoda E, Moshe A, Serok N, Dotan E, Ecker N, Jabareen N, Israeli O, Pe'er I, Pupko T.   +8 more
europepmc   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

Anomaly detection in double-entry bookkeeping data by federated learning system with non-model sharing approach. [PDF]

Sci Rep
Mashiko S, Kawamata Y, Nakayama T, Sakurai T, Okada Y.   +4 more
europepmc   +1 more source

Is Single Entry Bookkeeping the germ of Double Entry Bookkeeping ? ―In Relation with the Essence of Accounting―

, 2012
[概要] 複式簿記は, 13世紀初頭のイタリアで発生したが, 簿記の起源は, 複式簿記の起源であって, 単式簿記の起源ではない。では, 単式簿記の起源は, いつになるのであろうか。複式簿記は, 単式簿記から進化したという解釈が一般的のように思われる。もし, 簿記を企業間の商取引を記録し, 利益を計算し, それを報告するプロセスであると規定するなら, 簿記の起源は, 複式簿記以外の何物でもない。なぜなら, 企業間の商取引の記録は, 必然的に二面的な記録 ...
渡邉, 泉, ワタナベ, イズミ
core  

Which personality traits are necessary conditions for problematic alcohol use? Insights from a 23‐year longitudinal study

Addiction, EarlyView.
Abstract Background and aims Personality traits have been consistently linked to alcohol use. High neuroticism and extraversion and low agreeableness and conscientiousness are known risk factors for both alcohol use frequency and problematic use across the lifespan.
Angela Giugovaz, Peter Prinzie, Miranda C. Lutz, Ingmar H. A. Franken, Igor Marchetti   +4 more
wiley   +1 more source

Millennial land carbon emissions in China offset by carbon sinks of the past four decades. [PDF]

Nat Commun
Chen W, Ciais P, Yu K, Viovy N, Li S, Tan L.   +5 more
europepmc   +1 more source