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Mihai Deju
The process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity of f...
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Mihai Deju
Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article pr...
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Tom Burr, Michael S. Hamada, Larry Ticknor and James Sprinkle
The aim of nuclear safeguards is to ensure that special nuclear material is used for peaceful purposes. Historically, nuclear material accounting (NMA) has provided the quantitative basis for monitoring for nuclear material loss or diversion, and process...
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Dmitry Lukyanenko, Valentin Shinkarev and Anatoly Yagola
This paper discusses a method for taking into account rounding errors when constructing a stopping criterion for the iterative process in gradient minimization methods. The main aim of this work was to develop methods for improving the quality of the sol...
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Karna Dahal and Jari Niemelä
Cities generally adopt territorial- or production-based rather than consumption-based emissions accounting systems but they find difficult to adopt a specific emissions standard. Due to the diverse calculation methodologies cities use, inter-city emissio...
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Paul Holt
Pág. 113 - 119
There is a massive foreign currency translation literature, but virtually no empirical research exists that tests alternative translation methods against normative criteria. This study compares three translation methods using theBlack method of evaluatin...
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Paul Holt
Pág. 113 - 119
There is a massive foreign currency translation literature, but virtually no empirical research exists that tests alternative translation methods against normative criteria. This study compares three translation methods using theBlack method of evaluatin...
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Halis KALMIS
Pág. 45 - 54
Traditional approaches are generally applied in accounting education. Traditional approaches take place on the basis of teacher activity, using blackboard or various presentation tools, and usually on the basis of case analysis and homework. The student ...
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V. I. Dziuba
Pág. 247 - 250
A research has been proposed of permanent and variable portions of the factory costs in a transport enterprise, at their distribution in the general structure of expenditures.
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Marcel Ausloos
Many still rightly wonder whether accounting numbers affect business value. Basic questions are ?why?? and ?how?? We aim at promoting an objective choice on how optimizing the most suitable valuation methods under a ?value-based management? framework thr...
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Vijanti Ramautar,Sergio España
Pág. 1 - 29
Assessing business operations? ethical, social, and environmental impacts is a key practice for establishing sustainable development. There is a multitude of methods that describes how to perform such assessments. Often these methods are supported by an ...
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Firdouse Rahman Khan, Hasan Ali Salim Al Mamari, Ahmed Hareth Nasser Al Shabibi
Purpose: The objective of the study is to find out the areas in which the business students lack and to analyze the reasons for such lack of knowledge.Design/methodology/approach: For carrying out the research study, 160 students from various Higher Educ...
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Yuvita M. F Goni,Novi Swandari Budiarso
Pág. 11 - 20
Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method,...
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Ahmad Mukoffi, Yayuk Sulistiyowati
Pág. 17 - 23
In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research?s object to be studied are ...
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Alexander N. Vizgunov,Yuri V. Trifonov
Pág. 1 - 6
One of the most complex problems of implementing corporate process-based management includes arrangements for accounting and analysis of costs related to business process execution. Methods conventionally used to these ends cannot be leveraged in terms o...
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Nadia Rhodes
AbstractThis article reports on the transformative design principles that were generated during the process of better aligning accounting education with accounting practice. Managing the risk of a disparity between accounting education and practice by ma...
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Paul Jaijairam
This paper reviews fair value accounting method relative to historical cost accounting. Although both methods are widely used by entities in computing their income and financial positions, there is controversy over superiority. Historical cost accounting...
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Filipa Campos, Conceição Gomes, Lucília Cardoso and Luís Lima Santos
Background: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese...
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Shizhuo Huang, Qian Chen, Yuwei Cheng, Jinyu Xian and Zhengqi Tai
Supersonic combustion is an advanced technology for the next generation of aerospace vehicles. In the last two decades, numerical simulation has been widely used for the investigation on supersonic combustion. In this paper, the modeling and simulation o...
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Andreas Strand, Ivar Eskerud Smith, Tor Erling Unander, Ingelin Steinsland and Leif Rune Hellevik
Uncertainty propagation is used to quantify the uncertainty in model predictions in the presence of uncertain input variables. In this study, we analyze a steady-state point-model for two-phase gas-liquid flow. We present prediction intervals for holdup ...
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