Results 81 to 90 of about 143,219 (298)

Accounting Aspects of Reporting Employees’ Income under Special Taxation

open access: yesEkonomski Vjesnik, 2010
This paper explains the basic terms connected to income in general, employment and employees’ income. Examples are given of the calculation and the bookkeeping of this type of income in several different cases which can be seen in practice, e.g.
Ivo Mijoč   +2 more
doaj  

Digital Bookkeeping Adoption among MSMEs in Indonesia: Extension of Technology Acceptance Model [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
Digital bookkeeping is an important innovation for micro, small and medium enterprises (MSMEs) in managing business finances.  The purpose of this study is to examine the factors that influence the intention to use digital bookkeeping applications.
Cantika Rustendy   +4 more
doaj   +1 more source

Predicting 7‐year‐olds mental health in the perinatal period: Development and internal validation of a multivariable model using the prospective ALSPAC cohort

open access: yesJCPP Advances, EarlyView.
Abstract Background Mental health difficulties in childhood are increasing. Prevention is the only sustainable and ethical public health approach. However, predicting which children are most at‐risk of mental health difficulties prior to symptoms emerging remains elusive.
Emma Butler   +3 more
wiley   +1 more source

Financial Literacy Can Overcome Barriers To MSME Financing: Evidence From Indonesia

open access: yesJAS (Jurnal Akuntansi Syariah)
This study aims to analyze the influence of financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy on financing constraints for Micro, Small, and Medium Enterprises (MSMEs).
I Made Suidarma   +5 more
doaj   +1 more source

Entrepreneur’s Tax Records [PDF]

open access: yes
The introduction of tax records did not bring the abandonement of the existing basic construction of the system of income taxation. Only the manner of recording is changed by its factual simplification, which has no influence on national taxation policy ...
Valicová, Alena
core   +1 more source

Unpacking early risks for peer victimization: A network analysis of early temperament and polygenic risk scores

open access: yesJCPP Advances, EarlyView.
Abstract Background Children who show difficult temperament are at risk of peer victimisation, which in turn associates with numerous negative outcomes later in life. We used network analysis to examine whether specific aspects of difficult temperament contributed to these associations, and whether the links were moderated by variations in genetic ...
Tom C.‐H. Wu   +5 more
wiley   +1 more source

Searching for the accounting features of capitalism: an illustration with the economic transition process in China [PDF]

open access: yes
In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries ...
Chiapello, Eve, Ding, Yuan
core  

The role of rare copy number variants in early‐onset depression

open access: yesJCPP Advances, EarlyView.
Abstract Background Depression is a highly heterogeneous condition. Depression with an onset in childhood and early adolescence has a worse clinical course, is more heritable, and shows a lower genetic correlation with other depression subtypes, than does later‐onset depression.
Charlotte A. Dennison   +12 more
wiley   +1 more source

Emotional bookkeeping and high partner selectivity are necessary for the emergence of partner-specific reciprocal affiliation in an agent-based model of primate groups.

open access: yesPLoS ONE, 2015
Primate affiliative relationships are differentiated, individual-specific and often reciprocal. However, the required cognitive abilities are still under debate.
Ellen Evers   +3 more
doaj   +1 more source

The management of agricultural estates in Catalonia in the 19th and early 20th centuries. An approach through bookkeeping [PDF]

open access: yes
The aim of this study is to analyse the management of rural estates during the 19th century and the first half of the 20th century using basically the expenditure registered in bookkeeping records.
Enric Saguer   +2 more
core  

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