Results 1 to 10 of about 284,533 (165)
JLIS.it, 2019 The aim of this study is to explore the role that accounting systems effectively played in managing the internal relationships among the various administrative bodies of the Comune (City State) of Siena in the 14th century.
Andrea Giorgi +3 more
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The effect of source claims on statement believability and speaker accountability [PDF]
Memory & Cognition, 2020 What is the effect of source claims (such as “I saw it” or “Somebody told me”) on the believability of statements and what mechanisms are responsible for this effect? In this study, we tested the idea that source claims impact statement believability by modulating the extent to which a speaker is perceived to be committed to (and thereby accountable ...
Johannes Benedikt Mahr, Gergely Csibra
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Identification of sources of financing activities: professional judgment of an accountant
Интеллект. Инновации. Инвестиции, 2021 Relevance of the topic. Modern problems of identification of objects of accounting supervision as sources of financial support of activity are insufficiently investigated.
L.A. Sviridova +2 more
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Correction to: The effect of source claims on statement believability and speaker accountability [PDF]
Memory & Cognition, 2021 A Correction to this paper has been published: 10.3758/s13421-021-01215 ...
Mahr, Johannes B., Csibra, Gergely
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Influences of source–item contingency and schematic knowledge on source monitoring: Tests of the probability-matching account [PDF]
Journal of Memory and Language, 2011 The authors investigated conditions under which judgments in source-monitoring tasks are influenced by prior schematic knowledge. According to a probability-matching account of source guessing (Spaniol & Bayen, 2002), when people do not remember the source of information, they match source guessing probabilities to the perceived contingency between ...
Bayen, Ute J., Kuhlmann, Beatrice G.
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Buhalterinės Apskaitos Teorija ir Praktika, 2021 The beginnings of accounting can be found even in the 14st century, when trade transactions began to be recorded in the books of account. To this day, accounting has evolved at certain stages, depending on goals were set for the accounting for that ...
Diana Bachtijeva
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Problemy Zarządzania, 2021 Purpose: The purpose of this study is to demonstrate that the basic assumptions of double accounting were created by the same premises that contributed to the revival of humanistic trends in Europe in the 13th–14th centuries, especially in the socio ...
Jan Turyna
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Nuclear Insurance Subsidies Cost from Post-Fukushima Accounting Based on Media Sources [PDF]
Sustainability, 2016 Quantification of nuclear liability insurance is difficult without arbitrary liability caps; however, post-mortem calculations can be used to calculate insurance costs. This study analyzes the Fukushima (Daiichi) nuclear power plant disaster to quantify the cost per unit electricity ($/kWh) of nuclear energy from the lifetime of the plant after ...
John Laureto, Joshua Pearce
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International Journal of Professional Business Review, 2023 Purpose: This study compared the effect of argument framing (positive-negative), source credibility (high-low), and emotional conditions (good-bad) on accountants' decisions to report fraud. Theoretical framework: No research investigates cognitive and affective factors in influencing accountants' decisions to whistleblowing: (1) how an argument is ...
Putri Wulanditya +3 more
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Standardized method for material flow data collection at city level
Data in Brief, 2021 The collection of material flow data is the first step in the evaluation of the circular economy performance and material metabolism at the city level.
Han Gao +4 more
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