Results 51 to 60 of about 547,522 (312)

ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

open access: yesВестник университета, 2020
The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced.
E. Yu. Knyazeva, O. S. Dyakonova
doaj   +1 more source

Discounted cash flow: accounting for uncertainty [PDF]

open access: yesJournal of Property Investment & Finance, 2005
PurposeValuation is the process of estimating price. The methods used to determine value attempt to model the thought processes of the market and thus estimate price by reference to observed historic data. This information is utilised in the discounted cash flow (DCF) valuation model to determine the single point valuation figure.
N. French, GABRIELLI, Laura
openaire   +2 more sources

Effects of Environmental and Health Information on Willingness to Pay for Local and Organic Foods in Taiwan

open access: yesAgribusiness, EarlyView.
ABSTRACT Using a lab‐in‐the‐field experiment, we investigate how providing information about food miles and pesticide residue influences willingness to pay (WTP) for potatoes among 407 shoppers in Taiwan, split between a supermarket and a farmers market.
Chiu‐Lin Huang   +3 more
wiley   +1 more source

Growth or Glamour? Fundamentals and Systematic Risk in Stock Returns [PDF]

open access: yes
The cash flows of growth stocks are particularly sensitive to temporary movements in aggregate stock prices (driven by movements in the equity risk premium), while the cash flows of value stocks are particularly sensitive to permanent movements in ...
Christopher Polk   +2 more
core   +3 more sources

ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA CV BINA PUSKUD MANDIRI

open access: yesAccounting and Management Journal
The aim of this research is to determine the effectiveness of the implementation of the cash receipts accounting information system at CV Bina Puskud Mandiri, whether it is in accordance with applicable accounting standards in Indonesia and whether ...
Muhammad Arfi, Agustiawan
doaj   +1 more source

The Structure and Implications of the Three Dimensional Double Entry Accounting System [PDF]

open access: yes, 2000
The essence of the Statement of cash flows required by FASB's Statement of financial accounting standards No. 95 in 1987 is the cash basis statement of changes in a financial position, because it must show the reconciliation between net income and CFO ...
Satoh, Michimasa
core   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

PENGARUH GREEN ACCOUNTING DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi
Nilai perusahaan merupakan indikator penting dalam menilai keberhasilan, khususnya pada sektor consumer non-cyclical yang bersifat defensif namun tetap menghadapi tekanan isu lingkungan dan keberlanjutan.
Holiawati   +2 more
doaj   +1 more source

Akuntansi dalam Perspektif Maqashid Syariah

open access: yesJurnal Ekonomi Akuntansi dan Manajemen, 2017
Islam as a way of life for Muslims explains comprehensively about worship and muamalah, including in non-cash economic transactions. Various verses in the Koran provide guidance to document non-cash transactions.
Khusnudin Khusnudin
doaj   +1 more source

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli   +2 more
wiley   +1 more source

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