Results 31 to 40 of about 142,061 (241)

Andrzej Bienieks contribution to accounting education and the literature on cost accounting in Poland in the interwar period [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2023
Purpose: The article is related to the scientific edition of Andrzej Bienieks monograph Systematyka kosztw wasnych (Systematics of own costs), which was published originally in 1938.
Anna Szychta
doaj   +1 more source

Comparison of uncertainties in land-use change fluxes from bookkeeping model parameterisation

open access: yesEarth System Dynamics, 2021
. Fluxes from deforestation, changes in land cover, land use and management practices (FLUC for simplicity) contributed to approximately 14 % of anthropogenic CO2 emissions in 2009–2018.
A. Bastos   +5 more
semanticscholar   +1 more source

Implementasi ISAK 35 pada Lembaga Perkreditan Desa

open access: yesEl Muhasaba: Jurnal Akuntansi, 2023
Purpose: This study aims to design the format of the LPD financial statements referring to the Interpretation of Financial Accounting Standards (ISAK) 35 in accordance with the characteristics of the LPD. Method: The research method used is Participatory
I Nyoman Darmayasa   +2 more
doaj   +1 more source

The emergence of double-entry bookkeeping in Tuscan firms of the thirteenth and fourteenth centuries

open access: yesAccounting History, 2021
This study considers developments that led to the introduction and diffusion of double-entry bookkeeping in Tuscany in the late-thirteenth and fourteenth centuries.
Angela Orlandi
semanticscholar   +1 more source

Bookkeeping estimates of the net land-use change flux – a sensitivity study with the CMIP6 land-use dataset

open access: yes, 2021
The carbon flux due to land-use and land-cover change (net LULCC flux) historically contributed to a large fraction of anthropogenic carbon emissions while at the same time being associated with large uncertainties.
K. Hartung   +10 more
semanticscholar   +1 more source

LOGGING AND BOOKKEEPING, TROUBLESHOOTING GUIDE [PDF]

open access: yes, 2013
LOGGING AND BOOKKEEPING – TROUBLESHOOTING ...
Sustr, Zdenek
core   +1 more source

Artificial Intelligence in Automated Bookkeeping: A Value-added Function for Small and Medium Enterprises

open access: yesJOIV: International Journal on Informatics Visualization, 2021
Bookkeeping plays a vital role in dealing with records of day-to-day financial transactions from invoices until payment. It is also a method of documenting all company transactions in order to create a collection of accounting documents.
Nurul Akmar Azman   +2 more
doaj   +1 more source

Simplified reconstruction of layered materials in EIT [PDF]

open access: yesAppl. Math. Lett., 126, article 107815, 2022, 2021
This short note considerably simplifies a reconstruction method by the author (Comm. PDE, 45(9):1118--1133, 2020), for reconstructing piecewise constant layered conductivities (PCLC) from partial boundary measurements in electrical impedance tomography.
arxiv   +1 more source

Situated Transition Systems [PDF]

open access: yesEPTCS 372, 2022, pp. 103-115, 2021
We construct a monoidal category of open transition systems that generate material history as transitions unfold, which we call situated transition systems. The material history generated by a composite system is composed of the material history generated by each component.
arxiv   +1 more source

The perseverance of Pacioli's goods inventory accounting system [PDF]

open access: yes, 2011
This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR)
Alexander, D.   +36 more
core   +1 more source

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