Results 91 to 100 of about 547,522 (312)
Should Slovenia Transform the Accounting in Public Sector?
Central European Public Administration Review, 2015 Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow ...
Tatjana Jovanović
doaj +1 more source
PERANCANGAN SISTEM INFORMASI AKUNTANSI (Studi kasus pada CV. MITRA TANINDO) [PDF]
, 2010 This study examined the Accounting Information System Design in CV. Mitra Tanindo. This research was conducted to determine the good and the weakness of Accounting Information System in the company and provide recommendations to the Accounting ...
, FERDIAN
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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 +3 more
wiley +1 more source
Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
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British Educational Research Journal, EarlyView.Abstract Many nations experience recurring shortages of teachers in particular subjects, prompting concerns that pupils' education is suffering as a result. Researchers have responded by generating a sizable literature on the reasons for which people enter and exit the teaching profession.
Sam Sims +2 more
wiley +1 more source
ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES [PDF]
The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting.
Aurelia Stefanescu, Eugeniu Turlea
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Analysis of Pension Fund Cash Disbursement Accounting System to Support Internal Control [PDF]
, 2013 Pension fund is an alternative choice in providing welfare assurance to employees. The assurance is possible to solve the problems that arise along employee\u27s risk in the work field.
Angrum, G. J. (Gelisia) +2 more
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British Educational Research Journal, EarlyView.Abstract Drawing on teacher agency as a conceptual framework, we explored the extent to which school teachers in secondary schools in England achieve agency in relation to teaching climate change and sustainability. This research provides a novel approach to understanding the relational and emergent qualities of teacher agency by bringing together ...
Nicola Walshe, Elizabeth A. C. Rushton
wiley +1 more source
Accrual Financial Reporting and Australian Fiscal Policy [PDF]
Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS.
Marc Robinson
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British Educational Research Journal, EarlyView.Abstract International student mobility (ISM) has historically followed a pattern of movement from developing regions to developed countries. However, in recent years, there has been a noticeable increase in the number of Chinese students pursuing doctoral studies in Southeast Asian developing countries, an area that has received relatively little ...
Yueyang Zheng +2 more
wiley +1 more source