PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS [PDF]
This article examines some problematic issues regarding the recognition of and the accounting for the indirect production costs related to the service of the entity’s production subdivisions if the actual consumption costs are incurred during a ...
Rodica CUSMAUNSA, Natalia CURAGAU
doaj +1 more source
The global economic cost of coronavirus pandemic: current and future implications [PDF]
Purpose – The global economy is plagued by an unprecedented shock that has devastated economic growth under the coronavirus pandemic. The prolonged movement control orders, social distancing, and lockdowns have triggered the global economic downturn ...
Mian M. Ajmal +2 more
doaj +1 more source
Effects of cost surface uncertainty on current density estimates from circuit theory [PDF]
Background Conservation practitioners are often interested in developing land use plans that increase landscape connectivity, which is defined as the degree to which the landscape facilitates or impedes movement among resource patches.
Jeff Bowman +9 more
doaj +2 more sources
The Importance and Necessity of Heritage Evaluation [PDF]
Valuation in accounting has gained considerable importance lately due to the fact that the value obtained as a result of this assessment can be the basis for positive results in the financial statements, which can lead to dividends or the sale of the ...
Mircea-Iosif Rus
doaj
Software Cost and Effort Estimation: Current Approaches and Future Trends
Software cost and effort estimation is one of the most significant tasks in the area of software engineering. Research conducted in this field has been evolving with new techniques that necessitate periodic comparative analyses.
Chaudhary Hamza Rashid +6 more
doaj +1 more source
Wide Bandwidth and Inexpensive Current Sensor for Power Electronics—An Augmented LEM Current Sensor
This paper presents the overall concept of a wideband and cost-effective current sensor. The sensor consists of a paralleled Hall-based current sensor (LEM) and a wideband current transformer (CT).
Maciej Chojowski +5 more
doaj +1 more source
Forensic structural engineering and construction cost examination: current problems and solutions
On September 30 – October 1, 2021, National Science and Practical Conference “Forensic Structural Engineering and Construction Cost Examination: Current Problems and Solutions” was held at the National Research Moscow State University of Civil ...
Andrei Yur’evich Butyrin +2 more
doaj +1 more source
Organising the Accounting Activity within Entities in the Production Field (II)
Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the accounting activity represents an important objective for any firm’s manager.
Dorel MATEȘ +6 more
doaj +1 more source
Information systems for cost control of current biological assets of crop production [PDF]
The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to ...
Hanna Hryshchuk +4 more
doaj +1 more source
Permasalahan yang diteliti adalah apakah masih relevan konsep laporan keuangan historical cost tersebut dengan pengambilan keputusan dalam kondisi yang penuh ketidak pastian.
Arif Hartono
doaj +1 more source

