Relevant bibliographies by topics / Accounting documents

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting documents'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

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Journal articles on the topic "Accounting documents"

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Cieśla, Rafał, Pietro Pavone, and Jolanta Grębowiec-Baffoni. "Tax crimes in Italy using accounting documents." Nowa Kodyfikacja Prawa Karnego 59 (November 9, 2021): 33–47. http://dx.doi.org/10.19195/2084-5065.59.3.

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Contemporary document research involves the need to use the latest technologies and analytical techniques that provide the most complete possible knowledge of contemporary issues and methods of document research. Documents are used to record legal actions and events of legal significance. By their essence, they are therefore closely related to the sphere of rights and obligations of a specific person or institution. Crimes against documents pose a threat to the proper functioning of the state and thus the development of every enterprise. They affect, directly or indirectly, the misallocation o
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Shinkareva, O. V. "Federal accounting standards 27/2021 “Documents and document flow in accounting”: main provisions of the standard." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (October 1, 2021): 6–12. http://dx.doi.org/10.33920/med-17-2110-01.

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The article considers the main provisions of the new Federal Accounting Standard 27/2021 “Documents and Document Flow in Accounting”, approved by Order of the Ministry of Finance of Russia dated 16.04.2021 N 62n, which becomes mandatory for use since 2022 by companies of the non-state sector of the economy, including private medical organizations. The main provisions of this standard regarding the execution of accounting documents are considered. It is noted that it systematically discloses the requirements for the preparation of accounting documents and systematically shows the features of th
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Savić, Aleksandar, Miloš Miljković, and Tamara Damnjanović. "Role of accounting documents accounting information system." Oditor - casopis za Menadzment, finansije i pravo 4, no. 3 (2018): 110–27. http://dx.doi.org/10.5937/oditor1803111s.

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Kotyla, Cyryl. "Electronic Document Management System as an IT tool for processing accounting e-documents in Polish local government." Zeszyty Teoretyczne Rachunkowości 45, no. 1 (2021): 112–34. http://dx.doi.org/10.5604/01.3001.0014.8353.

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Purpose: This paper explores the level of use of Electronic Document Management Sys-tems (EDMSs) to process electronic accounting documents in local government in Poland, as well as the kind of basic activities related to electronic accounting documents that are supported in EDMSs. Registering electronic accounting documents in an EDMS is a vital step towards e-accounting because the automation of the processes related to registering accounting documents in accounting software is possible only when the accounting docu-ments are electronic, i.e. in the form of a structured XML file. Methodology
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Stefanovova, Zuzana, Hana Bartkova, and Jindra Peterkova. "Evaluation of the Effects of Digitization in the Process of Accounting Operations in a Selected Manufacturing Company." SHS Web of Conferences 74 (2020): 02016. http://dx.doi.org/10.1051/shsconf/20207402016.

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The principles of industry 4.0 progressively penetrate into accounting. The process of accounting activities from entering accounting documents to posting accounting documents is now fully automated. Through digitization and artificial intelligence, the invoice is automatically read and recorded in the accounts. On the other hand, activities in the process of control of realized accounting operations, including financial management of the company, remain to the accountants. Digitization of invoices is based on converting from paper form by using document scanners to digital form. This is follo
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Kaverina, E. Yu. "On accounting documents as objects of forensic accounting expert examination." Finance and Credit 25, no. 3 (2019): 565–79. http://dx.doi.org/10.24891/fc.25.3.565.

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Chumakova, N. A., and Z. A. Adamyan. "ELECTRONIC DOCUMENT MANAGEMENT AND ELECTRONIC REPORTING: DEVELOPMENT TRENDS IN ACCOUNTING." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 52–57. http://dx.doi.org/10.31775/2305-3100-2017-4-52-57.

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15 years ago it was hard to believe that paper documents will lose their relevance. But the era of paper passed, came the age of electronic documents. The development of the Internet accelerates the process of organization management and electronic reporting is only the beginning. More and more customers prefer to switch to electronic document management to interact with regulatory agencies and contractors. A few years ago the idea of Deposit accounts in electronic form was new and innovative. To date, we can talk about the market of software products designed for the delivery of the reporting
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Ränsch, Ulrich. "Documents: Explanatory Notes." Intertax 33, Issue 8/9 (2005): 402–4. http://dx.doi.org/10.54648/taxi2005061.

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Usatenko, Olga, and Maryna Pashkevych. "Institutional Practices of Retail Accounting." Oblik i finansi, no. 3(93) (2021): 19–25. http://dx.doi.org/10.33146/2307-9878-2021-3(93)-19-25.

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In terms of current economic conditions, purchase and sale of goods is a key aspect of many enterprises’ activity. Thus, income generated to trading goods is an important financial and economic indicator of retailers by which one can understand if the goods sold comply with market demand. The efficiency of managerial decisions depends considerably on the financial information obtained through accounting. The article aims to study existing institutional practices and develop practical proposals for improving the accounting of goods. The methods of receipt and disposal of goods at trade enterpri
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Yasyshena, V. V. "Problems of documenting the accounting of intangible assets." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (May 11, 2021): 58–64. http://dx.doi.org/10.26642/pbo-2021-1(48)-58-64.

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The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets, which complicates the documentation process, as the primary forms are partially collected and regulated by several laws and regulations. The need to streamline and summarize the primary documents for accounting for intangible assets and goodwill is emphasized, the order of which should be regulated by a single document. It is recommended to i
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Dissertations / Theses on the topic "Accounting documents"

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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Rodrigues, Ana Rita de Almeida. "A contabilidade financeira e o seu papel ao serviço da fiscalidade empresarial : estudo de caso para a empresa "LS"." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10641.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A problemática da relação entre a Contabilidade e a Fiscalidade tem a sua génese na influência que uma pode exercer sobre a outra, designadamente no âmbito da definição dos modelos de normalização contabilística e de tributação sobre o rendimento ou a despesa. De uma forma geral, os sistemas contabilísticos e fiscais, atualmente vigentes a nível internacional, refletem, em maior ou menor medida, a consagração da autonomia entre a Contabilidade e a Fiscalidade, justificada pela disparidade de interesses e objetivos. A Contabilid
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Gasbaoui, Julien. "Regard juridique sur les documents comptables." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1016.

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Les documents comptables occupent une place centrale dans la vie des affaires. Il est intéressant de porter un regard juridique sur eux pour plusieurs raisons. Tout d'abord, leur élaboration obéit à des règles se plaçant au service d'un objectif qui les dépasse : l'image fidèle. Le préparateur des comptes doit ainsi avoir le souci du lecteur des documents comptables, ce qui peut le conduire, dans certains cas, à déroger à la règle. Cette originalité dans la mise en œuvre de la règle comptable se double d'une originalité des qualifications comptables qui en découlent : les droits et obligations
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Dočekalová, Daniela. "Tvorba vnitropodnikových směrnic ve firmě JDesign spol. s r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221526.

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This master’s thesis deals with the production of intradepartmental directions in company JDesign Ltd. It includes a suggestion of every single direction, according to the legal law and company needs.
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Ďurianová, Gabriela. "Průkaznost účetnictví v podmínkách ICT." Doctoral thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191802.

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The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base de
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Vomočilová, Pavlína. "DPH v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76649.

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The graduation theses "VAT in accousting" deals with a presentation of value added tax in accounting and with a comparing of both of these systems. It includes an analysis of common elements like a subject, object, obligatory filing, accounting and tax documents and a variable of time. Accounting of input and output tax including accounting of final tax liability is described in a practical part. In conclusion I defined a concrete process of accounting of payments on account and credit and debit notes.
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Machartová, Petra. "Průkaznost elektronických účetních záznamů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206101.

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The subject of the thesis is the evidence of electronic accounting records and the overall situation in the use of electronic forms of communication in the Czech Republic and worldwide. The theoretical part deals with the general characteristics of the evidence of accounting records, with a focus on handwritten and electronic signatures. This part is also dedicated to the electronic document and its use with a focus on data boxes and characteristics of accounting records. In the practical part, the emphasis is put on the analysis of the advantages and disadvantages of electronic and paper reco
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Polcrová, Lucie. "Oběh dokladů a vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10899.

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The thesis topic is the accounting workflow of the company Siemens Enteprise Communications, s.r.o. The first, theoretical, part of the thesis focuses on general characteristics of the accounting system including the company rules and the need for such a system. The second part of the thesis deals with the workflow of accounting documents (invoices, credit notes, travel orders and other accounting documents). The thesis closes with a comparison of two workflow systems.
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Radinová, Eliška. "Daň z přidané hodnoty v účetnictví v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197615.

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This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.
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Žemličková, Kateřina. "Vnitřní účetní předpisy dané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124944.

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Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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Books on the topic "Accounting documents"

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Sigidov, Yuriy, Elena Kalashnikova, and Tat'yana Horol'skaya. Primary accounting documentation. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1077324.

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The textbook sets out the theoretical foundations of the document flow of an economic entity, considers the stages of the movement of accounting documents from the moment of their creation to their transfer to storage, presents the procedure for registration of primary accounting documents on the facts of economic life in various parts of the accounting process in accordance with the requirements of Russian accounting and tax legislation.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; It is intended for students in th
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McNairn, William N. The smart attorney's guide to accounting documents for discovery and evidence. Quotamus Press, 1987.

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Gadzhiev, Nazirhan, Natal'ya Ivlicheva, Pavel Ivlichev, et al. Accounting. INFRA-M Academic Publishing LLC., 2019. http://dx.doi.org/10.12737/1032771.

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The textbook contains 29 topics that reveal the specifics of the discipline "Accounting". Their study will allow students to master the basic techniques, accounting techniques, learn to identify errors and violations in the work of the organization, signs of economic crimes, acquire skills in working with regulatory documents regulating accounting and financial work in the line of economic security and anti-corruption.&#x0D; Meets the requirements of the Federal state educational standards of higher education of the last generation.&#x0D; Designed for students majoring in 38.05.01 " Economic s
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RCED, United States General Accounting Office. Contacts and documents reviewed. The Office, 1992.

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American Institute of Certified Public Accountants., ed. Organizational documents: A guide for partnerships and professional corporations. American Institute of Certified Public Accountants, 1990.

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Evraert, Serge. Les documents de synthe se: Bilan, compte de re sultat, annexe. E-theque, 2002.

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Shumilina, Vera, Galina Krohicheva, Nataliya Izvarina, et al. Application of accounting, analysis and audit in enterprise management. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/monography_618ba6f2989171.05397055.

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It is impractical to plan the further work of the company without taking into account analytical data for previous production periods. Analytical accounting data allows managers to build a company's strategy or make changes to an existing development plan. The importance of accounting for the enterprise plays a large role at the planning stage of the further business strategy. A competent manager studies accounting data before making the next decision regarding the company's finances. The easiest way to streamline accounting documents and eliminate errors in it is to conduct an internal audit.
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Institute, Practising Law, ed. Drafting for corporate finance: Concepts, deals, and documents. Practising Law Institute, 2014.

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Office, General Accounting. Energy, bibliography of GAO documents: January 1986-December 1989. GAO, 1990.

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Burdenko, Elena, Elena Bykasova, and Oksana Kovaleva. Foreign economic activity: taxation, accounting, analysis and audit. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1258649.

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The textbook deals with the problems of conducting foreign economic activity from the point of view of taxation, accounting, analysis, audit, application of Russian and international legislation regulating this type of activity. All theoretical provisions are analyzed on the example of practical situations that arise in real practice. The presented theoretical material and practical situations are designed to help master the conduct of foreign economic activity.&#x0D; The textbook contains diagrams, tables of typical operations, sample documents, verification tests on each topic, practical tas
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Book chapters on the topic "Accounting documents"

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Bright, George, and Michael Herbert. "Documents and Journals." In Mastering Accounting. Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_6.

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Méndez, Sheila, Jose Labra, Javier de Andrés, and Ordóñez Patricia. "Analysis of XBRL documents containing accounting information of listed firms using Semantic Web Technologies." In Metadata and Semantics. Springer US, 2009. http://dx.doi.org/10.1007/978-0-387-77745-0_36.

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Okungbowa, Andrew. "Document Control." In SAP ERP Financial Accounting and Controlling. Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_3.

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Mikkelsen, Robert L., and Terry L. Roberts. "Inputs: Potassium Sources for Agricultural Systems." In Improving Potassium Recommendations for Agricultural Crops. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-59197-7_2.

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AbstractIn the potassium (K) cycle, inputs encompass all K sources that move into a given volume of soil. These inputs may include atmospheric deposition, irrigation water, runoff, erosion, as well as seeds, cuttings, and transplants. Accounting for all inputs is seldom routinely done on the farm. Many K inputs have variable concentrations, making estimations difficult. Estimates for added K are provided in some planning documents and can be used where testing of on-farm inputs is not feasible, although testing is preferred. Standard commercial fertilizers have known concentrations of K and are concentrated enough to be economical to transport long distances. The global reserves for their production have an estimated lifetime of thousands of years. This chapter emphasizes considerations for using various commercial fertilizer sources.
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Okungbowa, Andrew. "End User - Accounting Document Posting." In SAP ERP Financial Accounting and Controlling. Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_17.

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Jasch, Christine, and Deborah E. Savage. "The IFAC International Guidance Document on Environmental Management Accounting." In Environmental Management Accounting for Cleaner Production. Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_17.

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Cantini, Daniele. "Seeing Social Change Through the Institutional Lens: Universities in Egypt, 2011–2018." In Methodological Approaches to Societies in Transformation. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65067-4_3.

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AbstractThis chapter explores the possibilities offered by the ethnographic study of institutions when addressing the question of social change, taking Egyptian universities during the revolution and its aftermath as case study. Discussing how different actors address the issue of change, the chapter cautions against adopting explanatory schemes too easily, particularly when building narratives. Instead, it suggests looking at institutional constraints to see how contradictory and overlapping notions of change are created, enforced, and contested across competing networks of power, both during an uprising and in times of political repression. Furthermore, it shows how changes in an institution can reveal hints of transformation processes in the broader society. This chapter offers an alternative reading of the revolutionary changes that transformed the country in and after 2011. Focusing on two major perspectives on the change in Egypt’s higher education sector the article discusses some of the complexities of accounting for change through an institutional lens. The first, coming from those more actively involved in the 2011 revolution, is one of struggle, emancipatory will, and depression and silence as a consequence of the 2013 backlash. The second perspective stems from state-sponsored programs promoting higher education as a globally competitive object, subject to reform and geared toward innovation and quality. As a consequence of these different perspectives the university has become the site of a major battle between forces competing for power within society, demonstrating how such metanarratives of change shape the temporalities according to which university actors consider their action. By combining participatory observation, interviews, and the study of documents stating internal university regulations and reform programs, the author shows the importance of universities as privileged sites for the implementation of change, uncovering balances of power, beyond slogans and discourses.
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Boella, Guido, Llio Humphreys, Marco Martin, Piercarlo Rossi, Leendert van der Torre, and Andrea Violato. "Eunomos, A Legal Document and Knowledge Management System for Regulatory Compliance." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering. Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_62.

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Jabonete, Daniel S., and Marlene M. De Leon. "Development of an Automatic Document to Digital Record Association Feature for a Cloud-Based Accounting Information System." In Lecture Notes in Networks and Systems. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-80119-9_59.

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Krinitz, Jonas, and Dirk Neumann. "Decision Analytics for Initial Public Offerings: How Filing Sentiment Influences Stock Market Returns." In Market Engineering. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-66661-3_3.

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AbstractCompanies issuing stocks through an initial public offering (IPO) are obligated to publish relevant information as part of a prospectus. Besides quantitative figures from accounting, this document also contains qualitative information in the form of text. In this chapter, we analyze how sentiment in the prospectus influences future stock returns. In addition, we investigate the impact of pre-IPO sentiment in financial announcements on first-day returns. The results of our empirical analyses using 572 IPOs from US companies suggest a negative link between words linked to uncertainty and future stock market returns for up to 10 trading days. Conversely, we find that uncertainty expressed in pre-IPO announcements is positively linked to first-day stock returns. These insights have implications for research on IPOs by demonstrating that future stock returns are also driven by textual information from the prospectus and assist investors in placing their orders.
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Conference papers on the topic "Accounting documents"

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Ivanova, L. K. "Documents and workflow in accounting." In SCIENCE OF RUSSIA: GOALS AND OBJECTIVES. LJournal, 2020. http://dx.doi.org/10.18411/sr-10-06-2020-53.

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Klimovich, L. P. "SUBMISSION IN ACCOUNTING DOCUMENTS AS A METHOD OF PURIFICATION." In Актуальные проблемы борьбы с преступностью: вопросы теории и практики. Сибирский юридический институт МВД России, 2017. http://dx.doi.org/10.51980/2017_2_260.

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Торосьянц, Надежда, Nadezhda Toros'yanc, Татьяна Сушкова, and Tatiana Sushkova. "THE PROCESS AND STAGES OF FORENSIC ACCOUNTING." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5061686747c5.23840457.

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This article discusses the essence of forensic accounting expertise, describes the main legal documents governing its conduct. Disputes on which the SBE is appointed and the main stages of its carrying out are revealed are considered.
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Pan Yuqing and Wang Jiuli. "Design and implementation of Accounting e-Business platform for source documents." In 2010 International Conference on Computer Application and System Modeling (ICCASM 2010). IEEE, 2010. http://dx.doi.org/10.1109/iccasm.2010.5622916.

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Chojnacka, Anna. "Use of information technology in managing the circulation of accounting documents." In 2008 1st International Conference on Information Technology (IT 2008). IEEE, 2008. http://dx.doi.org/10.1109/inftech.2008.4621637.

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Herlina, Lina. "A Study of Problems Faced by Indonesian Employees at PT. Doosan Jaya Sukabumi in Writing English Business Documents." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.041.

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Щербакова, Татьяна, Tat'yana Scherbakova, Анастасия Борзых, Anastasiaya Borzykh, Таисия Гранкина, and Taisiya Grankina. "THE ANALYSIS OF THE PROBLEMS OF GREENING THE ECONOMY." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c506011e8c9d8.51097991.

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The article deals with new positions in the formation and development of the state environmental policy, strategic planning documents that determine the main directions and methods of improving state regulation in the field of economy, environmental safety, the problem of transition to a "green" economy and valuation of natural resources.
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Hernandez, Fabian Frank, Laura Beatriz Vidal Turrubiates, and Oscar Alberto Gonzalez Gonzalez. "Integration of security methods based of ISO/IEC 27002 standard for record management in the process of sending and receiving official documents for e-government." In 5th International Conference on New Ideas in Management, Economics and Accounting. Acavent, 2018. http://dx.doi.org/10.33422/5imea.2018.02.63.

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Wong, Lily, and Arthur Tatnall. "The Need to Balance the Blend: Online versus Face-to-Face Teaching in an Introductory Accounting Subject." In InSITE 2009: Informing Science + IT Education Conference. Informing Science Institute, 2009. http://dx.doi.org/10.28945/3324.

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To remain globally competitive, there is increasing pressure for universities to incorporate a greater use of technology and innovation into their curriculum. In response, many higher education institutions have adopted a blended learning approach, which combines traditional face-to-face delivery with online teaching resources, to deliver course content. This paper documents the implementation of online resources in a first-year accounting unit, outlines subsequent changes and monitors its impact on learning outcomes. Whilst in its early stages, this preliminary work on action research will fo
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Евгения, Вшикова. "DIRECTIONS FOR OPTIMIZING BUDGET EXPENDITURES FOR FINANCING MUNICIPAL INSTITUTIONS OF CULTURE (ON THE EXAMPLE OF THE CITY OF PERM)." In MODERN CITY: POWER, GOVERNANCE, ECONOMICS. Publishing House of Perm National Research Polytechnic University, 2020. http://dx.doi.org/10.15593/65.049-66/2020.16.

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The issues of optimization of budget expenditures for financing municipal cultural institutions are analyzed. The following directions of optimization are considered: unification (optimization) of municipal cultural institutions and the introduction of unified accounting. Based on the traditional analysis of documents, conclusions were drawn about the need to solve key problems of organizing and financing municipal cultural institutions of the city of Perm, and appropriate recommendations were developed.
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Reports on the topic "Accounting documents"

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Gaponenko, Artiom, and Andrey Golovin. Electronic magazine with rating system of an estimation of individual and collective work of students. Science and Innovation Center Publishing House, 2017. http://dx.doi.org/10.12731/er0043.06102017.

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«The electronic magazine with rating system of an estimation of individual and collective work of students» (EM) is developed in document Microsoft Excel with use of macros. EM allows to automate all the calculated operations connected with estimation of amount scored by students in each form of the current control. EM provides automatic calculation of rating of the student with reflection of a maximum quantity of the points received in given educational group. The rating equal to “1” is assigned to the student who has got a maximum quantity of points for the certain date. For the other studen
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2

Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica,
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3

Verburg, Peter H., Žiga Malek, Sean P. Goodwin, and Cecilia Zagaria. The Integrated Economic-Environmental Modeling (IEEM) Platform: IEEM Platform Technical Guides: User Guide for the IEEM-enhanced Land Use Land Cover Change Model Dyna-CLUE. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003625.

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The Conversion of Land Use and its Effects modeling framework (CLUE) was developed to simulate land use change using empirically quantified relations between land use and its driving factors in combination with dynamic modeling of competition between land use types. Being one of the most widely used spatial land use models, CLUE has been applied all over the world on different scales. In this document, we demonstrate how the model can be used to develop a multi-regional application. This means, that instead of developing numerous individual models, the user only prepares one CLUE model applica
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