Results 41 to 50 of about 307,690 (162)
Lowering Emissivity of Concrete Roof Tile’s Underside Cuts Down Heat Entry to the Building
Advances in Materials Science and Engineering, 2019 Buildings in Southern China widely use a double-skin roof to reduce heat entry through the roof to the building interior during summertime. Concrete roof tiles are preferably installed as the outmost layer of the double-skin roof due to their resistance ...
Xuejun Chen +4 more
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The Genesis of Double Entry Bookkeeping
The Accounting Review, 2015 ABSTRACT The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to identify what caused this significant change in bookkeeping practice.
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Geomechanics and Geophysics for Geo-Energy and Geo-ResourcesDouble-roadway tunneling technology can effectively relieve the mining‐replacement pressure associated with the combined use of double roadways and gob-side entry driving in traditional longwall panels, but it also introduces difficulties in maintaining ...
Dongdong Chen +4 more
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Conceptual Development of Accounting: A Historical Perspective [PDF]
International Journal of Management, Accounting and Economics, 2015 This paper attempts to analyze the conceptual development of accounting vis-à-vis the evolution of cost accounting and management accounting from the general accounting system.
Patrick Omagbon
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E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment
CECCAR Business ReviewNowadays, more and more Romanians do their shopping online, accessing various websites where individual persons/legal entities display the products they want to sell.
Elena STĂNCIULESCU
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F.V. Yezerskiy Personality’s Influence on the Development of his Scientific Views
Учёт. Анализ. АудитThe paper explores accounting theories focusing on the influence of Fyodor Ezerskiy’s, one of the most famous Russian accountants, his identity and surroundings.
V. Ya. Sokolov +2 more
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THE BIOGRAPHY OF JÁNOS NAGYVÁTHY - THE FIRST HUNGARIAN AGRICULTURAL WRITER [PDF]
Journal of Central European Agriculture, 2002 210 years ago Nagyváthy János published the first systematic, agricultural trade book, called Diligent Farmers in Hungarian in Pest. This outstanding person of our agricultural history was born on 19th January 1755, in Miskolc.
Gábor LUKÁCS, Judit LUKÁCSNÉ PETŐ
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ORGANIZING SINGLE ENTRY ACCOUNTING, IN AN AUTHORIZED NATURAL PERSON. CASE STUDY [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2017 In this paper it is showed how to implement the single entry accounting system with a case study in a P.F.A. (authorized natural person) in Călăraşi county, which has as main activity: “Growing of cereals (except rice), of vegetables and plants producing
Daniela CREŢU
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EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
Essays in Economic and Business History, 2005 In 1494 Luca Paciolo, an Italian monk, undertook to summarize contemporary mathematical knowledge. His treatise included "De Computis et Scripturis," thirty-six chapters on bookkeeping as practiced in Venice.
Jerome DeRidder
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DOUBLE ENTRY BOOKKEEPING DALAM AKUNTANSI
J-ISCAN: Journal of Islamic Accounting Research, 2019 Accounting has an important role in the business world where accounting provides financial information that can be used by economic entities to stakeholders (both internal and external parties. Each economic entity must present its financial information to all stakeholders.
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