Results 241 to 250 of about 1,807,520 (288)

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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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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HISTORIC COST VERSUS FAIR VALUE [PDF]

Polish Journal of Management Studies, 2011
The value of accounting registering based upon historic cost is a sure and checkable value, written in a document that certifies a property right upon a certain good, a debt right or a debt. Historic costs’ evaluation consists in registering goods in-comings into the company’s patrimony at their buying cost, namely their historic cost, with no further ...
Mariana Man, Bogdan Rivas, Liana Gadau
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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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Combining Historical Cost and Fair Value

SSRN Electronic Journal, 2010
This study is to examine the economic consequences of asset measurement bases for illiquid, productive assets. We explicitly model both the entrepreneur (the seller) and the investor (the buyer) investment decision in a setting where the entrepreneur’s hidden action (investment decision) and hidden information (future prospects of the asset) are ...
Haijin Lin, Tong Lu
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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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Historic Preservation: At What Cost?

2002
Article published in the Michigan State University School of Law Student Scholarship Collection.
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What's Wrong with Historic Cost Accounting?

Management Decision, 1978
The knowledge and practice that are known as accounting are little more than a complex series of conventions. The accounting historian, or researcher, or practitioner, cannot turn to any original authoritative source for confirmation or clarification on basic points of principle.
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Historic Cataloging Costs, Issues, and Trends

The Library Quarterly, 1989
The length of LC cataloging cards in number of characters increased 24.5 percent between 1956 and 1981, the number of entries 130.2 percent, the number of fields 96.9 percent, and the number of subject heading subdivisions 156.2 percent. There is a trend toward longer and more complex cataloging copy and a small countertrend toward less than AACR2 ...
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Cost Considerations: An Historical Perspective

2002
Modern medicine has made significant strides over the last several decades. During this period emphasis has been on optimizing clinical outcomes, especially in “high-tech” procedures. In this regard, neither orthopedics nor knee arthroplasty has been an exception.
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