Results 11 to 20 of about 1,619,941 (209)

Psychological Restoration Can Depend on Stimulus-Source Attribution: A Challenge for the Evolutionary Account? [PDF]

open access: yesFrontiers in Psychology, 2016
Visiting or viewing nature environments can have restorative psychological effects, while exposure to the built environment typically has less positive effects. A classic view is that this difference in restorative potential of nature and built environments depends on differences in the intrinsic characteristics of the stimuli.
Haga, Andreas   +3 more
openaire   +4 more sources

Research progress on carbon sources and sinks of farmland ecosystems

open access: yesResources, Environment and Sustainability, 2023
Farmland ecosystems are the most active carbon pool and contribute significantly to the global carbon cycle. Since these ecosystems are influenced by both natural and human factors it is important to study their roles as carbon sources and sinks in order
Min Li   +3 more
doaj   +1 more source

Assumptions, Types of Accounting Manipulations and Their Application

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2021
The article describes the bonus plan, debt/equity and political cost hypotheses, based on a positive accounting theory, with reference to opportunistic approach, explaining the reasons for choosing accounting methods.
Diana Bachtijeva
doaj   +1 more source

Performance Of Accounting Teachers And Education Staff: The Role Of Cyberloafing And Work Stress

open access: yesJurnal Akademi Akuntansi, 2023
This study aims to examine the effect of cyberloafing and work stress on the performance of accounting teachers and education staff. This type of research uses a quantitative approach. The number of samples used was 38 respondents.
Nazaruddin Malik
doaj   +1 more source

CRYPTOCURRENCY TRANSACTION: IS IT RELEVANT TO INDONESIAN ACCOUNTING STANDARDS?

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2022
Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. It leads to dissimilar accounting treatments for numerous entities.
Rahmi Nadiar, Wahyudin Nor, Lili Safrida
doaj   +1 more source

CO2 Emission Accounting Model in Nonferrous Mining Industry [PDF]

open access: yesE3S Web of Conferences, 2022
The policy of carbon peak in 2030 address the question of how to account CO2 emissions of Nonferrous Mining. The aim of this study is to establish CO2 emissions accounting model, focused on usual activities, e.g.
Ju Liping, Zhu Yibin
doaj   +1 more source

Solving the Terminology Problem of Accounting Manipulations (Earnings Management and Creative Accounting)

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2022
The work presents a variety of terms that name accounting manipulations. After analyzing scientific sources and conducting an analysis of the bibliographic data of the publications presented on the Web of Science website, the terminology problems ...
Diana Bachtijeva
doaj   +1 more source

The earlier synthetic balance sheet of Datini's Company in Avignon (1410): The combined accounting system

open access: yesDe Computis, 2020
When studying accounting history, the use of archival sources is very important. Unfortunately, when scholars explore the genesis of accounting practice, archival sources are not often used.
Mikhail Kuter   +2 more
doaj   +1 more source

Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings [PDF]

open access: yesCentral European Management Journal, 2020
Purpose: The purpose of this paper was to indicate which information originating in accounting is important for ensuring the information transparency of bankruptcy proceedings. Methodology: Based on the literature review and the analysis of international legal acts, we determined priority types of information from accounting used in bankruptcy court ...
openaire   +1 more source

Improving the Methodological Framework for Statistical Accounting of Environmental Protection Expenditure in the Context of Renewable Energy Sources

open access: yesNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2019
The article is devoted to improvements of the methodological framework for statistical accounting of environmental protection expenditure in Ukraine in the context of renewable energy sources (wind and solar energy).
Т. KOBYLYNSKA   +2 more
doaj   +1 more source

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