Results 141 to 150 of about 33,785 (294)

Adoption of Double Entry Bookkeeping in Mexico and Spain Adopción de la partida doble en México y España

open access: yesAmérica Latina en la Historia Económica, 2012
There are conflicting and even contradictory claims as to when exactly double entry bookkeeping arrived to New Spain as well as its diffusion during the colonial era.
Bernardo Bátiz-Lazo   +3 more
doaj  

Implications of Alternative Emission Trading Plans: Experimental Evidence [PDF]

open access: yes
Two approaches to emissions trading are cap-and-trade, in which an aggregate cap on emissions is distributed in the form of emission allowances and baseline-and-credit, in which firms earn emission reduction credits for emissions below their baselines ...
Andrew Muller   +2 more
core  

The Financial Accounting Model from a System Dynamics' Perspective [PDF]

open access: yes
This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model.
Melse, Eric
core   +1 more source

Eurocrats Wanted: Why Some Member States Lag in European Commission Recruitment

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract The article investigates the underrepresentation of certain member states within the European Commission (EC) and explores the broader challenges of achieving geographical balance in European Union (EU) recruitment. Drawing on the theory of representative bureaucracy, the study systematises factors that shape the attractiveness of EU careers ...
Jarolím Antal   +2 more
wiley   +1 more source

(Why) Is Misinformation a Problem? [PDF]

open access: yesPerspect Psychol Sci, 2023
Adams Z   +3 more
europepmc   +1 more source

Writing masters and accountants in England – a study of occupation, status and ambition in the early modern period [PDF]

open access: yes
The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies.
John Richard Edwards
core  

Premarital Cohabitation and Intimate Partner Violence in Urban China: Evidence From Beijing

open access: yesJournal of Marriage and Family, EarlyView.
ABSTRACT Objective This study contributes to the emerging literature on cohabitation and marital outcomes in urban China by examining the associations between premarital cohabitation and six types of intimate partner violence (IPV). Background Premarital cohabitation has been on the rise, yet its evolving meanings and long‐term implications for post ...
Yexin Zheng, Zheng Mu, Ting Li
wiley   +1 more source

Parental Loss in Early Years and Adult Family Formation: Evidence From U.S. Cohorts Born 1850–1910

open access: yesJournal of Marriage and Family, EarlyView.
ABSTRACT Objective This paper examines the long‐term impact of parental loss in early years on family formation as adults in U.S. cohorts born between 1850 and 1910, focusing on age assortative mating and the timing of first childbirth. Background Early parental loss can profoundly shape children's adult family formation trajectories.
Giulia Corti, Saverio Minardi
wiley   +1 more source

LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION [PDF]

open access: yes
Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13 ...
Briciu Sorin   +2 more
core  

How Alternative Management Ideas Are Realized for the Public Good: Performative Fabrics of Humanistic Practices

open access: yesJournal of Management Studies, EarlyView.
Abstract Repurposing management for the public good involves realizing alternative ideas to serve societal interests. Humanistic management is centred on such ideas as human dignity and well‐being. Realization refers to the generation and maintenance of social realities corresponding to these ideas.
Oliver Laasch   +4 more
wiley   +1 more source

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