Results 201 to 210 of about 174,655 (252)

Costs of reproduction in a historical perspective

Trends in Ecology & Evolution, 1994
Costs of reproduction constitute a core assumption of life history theory. After reformulation by G.C. Williams, the cost hypothesis soon became a major foundation of phenotypic life history models. More-recent studies have approached reproductive costs from the perspective of quantitative genetics.
K I, Jösson, J, Tuomi
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On the Role of Historical Cost Reporting.

Issues in Accounting Education, 1996
Abstract This teaching note illustrates how reporting historical data, even when it is unverifiable, can be useful in improving productive efficiency. Historical cost accounting is evaluated in a simple multi-person setting with trading frictions in the form of restricted access to capital markets and private information.
Anil Arya, John C. Fellingham, Richard A. Young   +2 more
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HISTORICAL DEVELOPMENT OF COST ACCOUNTING.

The Accounting Review, 1947
Abstract This brief survey will serve to indicate that cost accounting is not a newly developed off- spring from its parent, the accounting process, but rather has been going through its "growing pains" for many decades. In view of its long and interesting evolution, the Committee feels that cost accounting now occupies such a ...
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Verification of Historical Cost Reports.

The Accounting Review, 1996
Abstract Studies a stylized model in which a division manager's historical cost reports are verified. Verification in one-period setting; Full-information solution; Solution in the presence of unverified cost reports; Solution in the presence of verification; Verification in two-period setting; Role of historical information.
Anil Arya, Jonathan Glover
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Replacement Cost: A Historical Look.

The Accounting Review, 1966
Abstract Prices go up and prices go down, and with each change in the price level the discussion of replacement-cost usage recurs. It appears that businessmen and accountants were willing to experiment with the use of replacement cost in the 1920's and early 1930's.
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DIRECT COSTING VS. ABSORPTlON COSTING: A HISTORICAL REVIEW

Accounting Historians Journal, 1976
The purpose of accounting has been generally described as the process of providing information to owners, creditors, governmental regulatory agencies, and operating management. "In a broad sense accounting has one primary function: facilitating the administration of economic resources.
Gyan Chandra, Jacob B. Paperman
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Axioms for Historical Cost Valuation

Journal of Accounting Research, 1971
We wish to examine the support claimed for the set of axioms contained in The Foundations of Accounting Measurement by Yuji Ijiri.1 The purpose of those axioms is to enable an 'Axiomatic Structure of Historical Cost Valuation' to be developed (p. 87). And although that structure is intended to approximate conventional accounting (p.
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The costs of deflations: a historical perspective [PDF]

BIS Quarterly Review, 2015
Concerns about deflation - falling prices of goods and services - are rooted in the view that it is very costly. We test the historical link between output growth and deflation in a sample covering 140 years for up to 38 economies. The evidence suggests that this link is weak and derives largely from the Great Depression.
Claudio Borio, Magdalena Erdem, Andrew Filardo, Boris Hofmann   +3 more
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Audience Costs: An Historical Analysis

Security Studies, 2012
This article examines the argument that the ability of a government to generate “audience costs”—to create a situation, that is, in which it would pay a domestic political price for backing down—plays a key role in determining how international crises run their course.
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