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Relevant bibliographies by topics / Accounting of goods

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Academic literature on the topic 'Accounting of goods'

Author: Grafiati

Published: 4 June 2021

Last updated: 4 February 2022

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Journal articles on the topic "Accounting of goods"

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Stoner, Greg. "The perseverance of Pacioli’s goods inventory accounting system." Accounting History 16, no. 3 (2011): 313–29. http://dx.doi.org/10.1177/1032373211405479.

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Qayum, Abdul. "Inclusion of Environmental Goods in National Income Accounting." Economic Systems Research 6, no. 2 (1994): 159–66. http://dx.doi.org/10.1080/09535319400000014.

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Bachynskyi, Vasyl, and Valentyna Pomulieva. "Actual aspects of vat accounting for the purchase of goods." INNOVATIVE ECONOMY, no. 3-4 (May 2020): 175–81. http://dx.doi.org/10.37332/2309-1533.2020.3-4.25.

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Purpose. The aim of the article is highlight the main aspects and current problems of VAT accounting in the purchase of goods and the search for effective solutions for its accounting. Methodology of research. General scientific and specific methods are used in the study: logical analysis, systematic approach, synthesis, induction and deduction, generalization (in the study of current norms and regulations on accounting regulation and display methods, accounting features), abstract and logical (in generalization of theoretical provisions and formation conclusions and suggestions). Findings. The current problems of VAT accounting for the purchase of goods are substantiated. It is proposed to use analytical accounts to reflect the value added tax when purchasing goods. The problematic aspects of the need to accrue VAT liabilities in the case of purchase of goods, their accounting are identified. Proposals have been formed for the use of analytical accounts to account for VAT liabilities. Emphasis is placed on ambiguous interpretations of tax norms and the opinion is expressed on the need for legislative and regulatory regulation of certain issues of value added tax accounting. Originality. Proposals have been developed to improve the accounting of value added tax when purchasing goods, which will ensure the possibility of forming the accounting policy of enterprises on VAT accounting and will contribute to the reliability of accounting, tax reporting and correctness of calculations with the budget. Practical value. The results of the study and the developed proposals can be used by VAT payers in developing the methodology of VAT accounting in their accounting policies and in accounting for value added tax, as well as implemented through legislative changes. Key words: Tax Code, value added tax, accounting, tax credit, tax liabilities, tax invoice.

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González, José Villacís. "Accounting In The Social Menu." American Journal of Business Education (AJBE) 3, no. 1 (2010): 119–24. http://dx.doi.org/10.19030/ajbe.v3i1.379.

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This paper was born out of combinatorics. It defines a level of utility which, though it cannot be measured, can be preferred to another in each specific combination of goods. In turn, each combination defines a menu, meaning that there will be as many menus as there are combinations of goods. In this manner, we have a menu and a utility for each combination of goods. Armed with these mathematical knowns, we can then proceed to carry out two kinds of accounting acts or reckonings, from lowest to highest; i.e. the accounting entry for the menus for each individual and the accounting entry for the social menus.

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Lytvynenko, N. O., M. M. Nashkerska, and Y. Y. Fal. "Import Operations with Goods: Features of Taxation and its Accounting Reflection." Business Inform 10, no. 513 (2020): 276–85. http://dx.doi.org/10.32983/2222-4459-2020-10-276-285.

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The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate of inter-relational actions, that are carried out by the subject of one country by means of buying (acquiring) commodity and material valuables from a resident of another country with mandatory or optional crossing of the customs border for further use (consumption) of such assets or their marketing. Import operations with goods are part of import activities. On analyzing the current legislative and normative regulations of foreign economic activity, the peculiarities of import operations carried out by entrepreneurial entities in Ukraine were disclosed and some inconsistencies in the accounting display of certain costs related to customs clearance of goods during import together with tax credit for the operations on the import of goods into the customs territory of Ukraine were identified. In order to correctly define the income taxation base for enterprises that carry out import operations with goods, it is proposed to differentiate (with the appropriate guidance, provided in the annex to the regulation on accounting policy) the non-base costs related to customs clearance of imported goods as those included in the original cost of goods under the article «Other expenses», and those related to the costs of certain period. The article proposes particular directions for improving the reflection in the system of double-recording of the tax credit on the operations of the import of goods into the customs territory of Ukraine, which will ensure compliance with the indicators both in the value added tax declaration and on the taxpayer’s personal account, considering their analytical context.

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Karunakaran, N., and T. Bayavanda Chinnappa. "Contemporary issues in accounting: With special reference to creative accounting." Journal of Management Research and Analysis 8, no. 2 (2021): 93–96. http://dx.doi.org/10.18231/j.jmra.2021.019.

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Almost all economic entities irrespective of their size, turnover, ownership, goods or services produced or traded have realized the fact that the human resources is their single most valuable and long-lasting resource which is capable of contributing heavily to the revenue or income generating activities. Hence, the corporate undertakings started thinking of accounting assets status to their human resource which it rightly deserves.

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Olshanska, M. V., and Yu Ya Fal. "Improving the Definition of the Notion “Goods” for Accounting Purposes of Trade Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 32–39. http://dx.doi.org/10.31767/nasoa.1-2.2019.04.

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Trade as a type of activity is carried out by the majority of enterprises, both in Ukraine and abroad. Trade in Ukraine was rapidly growing in 2012–2017, with re-orienting to EU markets, which modifies the requirements to goods, approaches to their management and accounting. This raises the importance of theoretical studies associated with interpretation of the notion “goods”. The article aims to propose an optimized definition of “goods” for accounting purposes of trade enterprises by making a review of the existing approaches to this category definition, found in theoretical studies and normative documents. A review of theoretical and normative sources shows the lack of agreement in the interpretation of “goods” that tend to be addressed by researchers from broader (economic) and narrower (accounting) perspective. The definition of “goods” for accounting purposes of trade enterprises is, therefore, optimized by summing up theoretical definitions of “goods” and interpretations of the notions “sales”, “distribution”, “exchange”, and “profit”. It is justified that to be recognized as a good, an asset must be reliably measured. It is also proposed to use a more comprehensive notion “exchange” in place of “sales” or “distribution”, and “obtain an economic benefit” in place of “obtain a profit”. The resulting definition of “goods” is: “Assets (excluding money), which value is reliably defined, which are supposed to be used for further exchange in order to obtain an economic benefit, and which main purpose is to meet consumer demand”.

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Onodi, Benjamin Ezugwu, Oti Ibiam, and Jane Chinyere Akujor. "Management Accounting Information System and the Financial Performance of Consumer Goods Firms in Nigeria." European Journal of Business and Management Research 6, no. 1 (2021): 112–20. http://dx.doi.org/10.24018/ejbmr.2021.6.1.684.

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This study examined the effect of management accounting information system on the performance of listed consumer goods firms in Nigeria. The objectives of the study were to ascertain the effect of sales management system, management accounting reporting system and budgetary management system on the profitability of listed consumer goods firms in Nigeria. A survey research design was adopted and appropriately used for this study and 100 copies of questionnaire were administered to employees from the selected consumer goods companies. Data collected were analyzed with the aid of percentages and tables while statistical tools used for testing the hypotheses were simple regression analysis and ANOVA. The findings of this study revealed that; sales management system, management accounting system and budgetary management system affect profitability of listed consumer goods firms in Nigeria positively. The study concludes that accounting information system is critical to the production of quality accounting, sales and budget reports (information) on a timely basis and the communication of that information to the decision makers. The researchers recommend that organizations should strengthen their sales-force for effective revenue generation, ensure that management accounting reporting is timely and accurate for effective decision making, and budgetary control should be put in place for monitoring of activities of the business.

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Smith, Steven D. "PERSONS PURSUING GOODS." Legal Theory 13, no. 3-4 (2007): 285–313. http://dx.doi.org/10.1017/s1352325208070110.

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John Finnis's powerfully and deservedly influential modern classic, Natural Law and Natural Rights, expounds a theory of law and morality that is based on a picture of “persons” using practical reason to pursue certain “basic goods.” While devoting much attention to practical reason and to the goods, however, Finnis says little about the nature of personhood. This relative inattention to what “persons” are creates a risk—one that Finnis himself notices—of assuming or importing an inadequate anthropology. This essay suggests that the “new natural law” developed by Finnis suffers in places from the inadvertent adoption of (or, more likely, acquiescence in) a flawed anthropology—an anthropology under the thrall of modern individualistic commitments. To explain this suspicion, this article discusses three difficulties (or so they seem to me) in his natural law theory: difficulties in accounting for the basic good of friendship, for obligations we owe to others, and for legal authority. These difficulties may seem disconnected, but this article suggests that they may all reflect an inadequate anthropology—one that Finnis does not exactly embrace (in fact, I suspect that he would reject it) but that is pervasive today and that in places may affect his theorizing.

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Budianto, Herwin, and Dian Ferriswara. "PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG MENURUT SAK ETAP PADA CV. TJIPTO PUTRA MANDIRI INDONESIA." Aplikasi Administrasi: Media Analisa Masalah Administrasi 20, no. 2 (2018): 124. http://dx.doi.org/10.30649/aamama.v20i2.86.

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The inventory problem is a problem always faced by decision makers in the production process, inventory recording is done to ensure the certainty that when needed these items are available.Companies engaged in trading and services need to make accounting records to determine the financial condition of the business.The need for accounting information of merchandise inventory is a very important part related to the inventory of merchandise. Due to the most frequent activity in order to achieve business smoothness. Accounting for merchandise inventory requires an inventory card which includes purchase invoices, sales invoices, proof of incoming goods, or outgoing goods relating to inventory.A good accounting system that is assessment of inventory will be a means to provide information that can be used in the evaluation of the company as well as a tool for good internal control. Companies are required to be able to apply the company's accounting policy well in order to provide accurate information for the smooth activity of the company. Therefore, the company must follow the Financial Accounting Standards (SAK), precisely the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) formulated by the Indonesian Institute of Accountants (IAI) in 2009.The purpose of this study is to describe the determination of method of recording and valuation of goods inventory according to SAK ETAP applicable in Indonesia. The method used in this study is with a qualitative approach, the type of case study research, where the study was conducted on the company engaged in automotive retailing which has business activities trading, as a provider of various types of merchandise that sells the needs of spare parts four-wheeled vehicles and two wheels.The main activity is to buy merchandise to suppliers for resale to consumers without having to change the form of goods in order to gain profit.The inventory valuation method used in the FIFO (first in first out) / MPKP assessment method (first entry first exit). This method is used so as not to stock up on merchandise for too long so that the goods sold are worth selling goods. This method is in conformity with the Financial Accounting Standards of an Entity Without Public Accountability regarding inventory.The existence of information technology system (STI) so far is very helpful and simplify the process of recording and valuation of merchandise inventory on the CV. Tjipto Putra Mandiri Indonesia as well as the development of record keeping information system, hoping to be better systematically, effectively efficient and minimize any recording errors. Keyword: Method of Recording and Valuation of Inventory, SAK ETAP.

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Dissertations / Theses on the topic "Accounting of goods"

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Spettel, Patrick C. "The Effect of Sarbanes-Oxley on Audit Fees for the Sporting Good Industry Ten Years After Implementation." University of Toledo Honors Theses / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=uthonors1374500194.

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Schwenke, Richard [Verfasser]. "A multi-regional view on aging societies accounting for the existence of non-tradable goods / Richard Schwenke." Mainz : Universitätsbibliothek Mainz, 2015. http://d-nb.info/1080269916/34.

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Rubcova, Tatjana. "Prekių apskaita ir auditas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050524_161737-56219.

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The object of research – goods. The subject of research – accounting and audit. The purpose of research – to review and analyze the main peculiarities of accounting and audit of goods, to describe, analyze and interpretate the problems of accounting and audit of goods, to offer the solution of those problems. The main tasks: �� to analyze the organization of accounting of goods and main innovations regulation in accounting of goods; • to research the problems of rating and valuation of goods; • to analyze the peculiarities of methods of good’s sale; • to make a research in Lithuanian companies and to analyze practical use of methods of accounting of goods; • to set the problems of rating and valuation methods, principles of good’s sale and to set the purposes of chose of them in Lithuanian companies, to offer the solution of those problems; • to research the main tasks and procedures audit of goods; • to analyze the sequence of audit of goods; • to make verification of the audit of goods in N company; • to set the main problems of the audit of goods and offer the solution of those problems. The methods of research – logical analyze, synthesis, comparison, observational and descriptive methods. Analyzing economic, scientific and law literature and making an empirical research in Lithuanian companies, it is set the particularities and peculiarities of accounting ant audit of goods, main problems of the audit of goods and solution of those problems.

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Mėlinytė-Mėlinauskienė, Inga. "Prekių apskaita ir auditas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060615_135351-61139.

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Analyzing scientific and normative literature and making an empirical research in Lithuanian companies of trading and audit, it is set the particularities of accounting ant audit of goods, main problems of the audit of goods and solution of those problems. The object of research – accounting and audit of goods. The aim of research – systematize, ground and to offer decisions for improvement of accounting and audit of goods after analyzing various aspects of accounting and audit of goods theoretically and practically. The main tasks: 1)after explore scientific and normative literature of subject-matter, to define conception of goods in accounting and audit, to concretize tasks of audit of goods, and to substantiate importance of inventory in accounting and audit of goods; 2)to determine main requirements for accounting of goods and applied principles of accounting; to analyze practical possibilities and difficulties of their application; to analyze regulatory system of accounting goods in Lithuania; 3)following results of performed empiric research of accounting of goods as well as analysis of scientific and normative literature, to determine reasons of choosing methods of valuation of goods and ways of accounting as well as problems of their application and to offer possible methods of solving problems; 4)after studying scientific literature about to determine possible problems of audit and to offer ways of their solving; 5)to create model of sequence of performing audit of... [to full text]

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Trpáková, Sabina. "Didaktická analýza zásob v předmětu účetnictví na obchodních akademiích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191696.

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The Diploma Thesis deals with didactic analysis of the curriculum on stocks and supplies in the subject of Accountancy in Business Academies. The goal of this work is to suggest the didactic analysis of the curriculum on stocks. The work consists of three parts: the theoretical part, the part of research and the design of the curriculum. The theoretical part starts firstly with the initial assumption of the subject Accountancy, educational programmes and then it continues with the teaching methods used in teaching about stocks and supplies. The second part focuses on evaluation of questionnaires intended for Accountancy teachers in Business Academies. The goal of the research is to find in what way the stocks and supplies are taught. The questions focus on students too, whether they are led to guess the impact of economic operations on the economy itself, if the impacts are noted in financial statements and if the students are taught about IAS/IFRS issues. The last part of the work contains the design of teaching about stocks itself in both first -- concentric circle and the second part. The interpretation of the curriculum is supplemented by accounting schemes, examples for practising and demonstrations of entries into pupils' registers. The chapter is finished by suggestion how to incorporate curriculum about International Financial Reporting Standards into Stocks and Supplies topic.

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Atchley, Curtis W. "Using the Logistic Regression Statistical Test to Determine Which of the Forty National Credit Union Administration's Mandated Financial Ratios are Good Predictors of Credit Union Failures." Thesis, Northcentral University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10934138.

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<p> Credit unions, much like banks and other financial institutions, provide financial services to their customers. Although the financial services provided to customers by both credit unions and banks are similar, the method by which these institutions operate are completely different. Banks are for-profit institutions and can freely operate much like other for-profit entities with the objective of generating profit. Credit unions operate as non-profit institutes and are bound to the regulations as defined by the Credit Union Act of 1934. This act stipulates that because credit unions can operate as non-profit institutions, they can only provide financial services to its owners, or otherwise known as members, and credit unions can only generate income via the financial services provided to those members. Due to this income generating limitation, credit unions must be very careful to avoid downward financial trends because resources are limited to reverse these downward trends. As such, the National Credit Union Administration mandates that 40 financial ratios must be created by all reporting credit unions to monitor their financial health; however, even with these 40 financial ratios being monitored, credit unions are still failing. Therefore, a quantitative study was created where logistic regression was used to determine which of the 40 financial ratios were statistically significant in predicting those credit unions that had actually failed. The objective of this study was to identify which of these 40 financial ratios had the potential of being good predictors of credit union failures. If a specific list of financial ratios could be developed, this could be a valuable tool in identifying credit unions with downward trends and allowing corrective actions to be implemented early enough to prevent these distressed credit unions from failing.</p><p>

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Palmer, Harmony J. "Corporate Social Responsibility and Financial Performance: Does it Pay to Be Good?" Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/529.

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The prominence of corporate social responsibility (CSR) initiatives today suggests that the corporate perception of such policies has shifted from an unnecessary addition to a critical business function. Using a reliable source of data on corporate social performance (CSP), this study explores and tests the relationship between CSP and corporate financial performance (CFP). Unlike prior research, this study additionally tests the impact CSP has on sales and gross margin in hopes of providing insight on sales strategies that can be implemented to maximize the impact of the relationship. The dataset includes most of the S&P 500 firms and covers years 2001-2005. The relationships are tested using time-series regressions. Results indicate that CSP and CFP have a significantly positive relationship in both directions, supporting the view that CSR programs have positive impacts on the bottom-line. Results also indicate that increased CSP leads to increases in gross margin, indicating that some customers are willing to pay a premium for the products and/or services of a company with CSR initiatives. Lastly, results also indicate that increases in CSP leads to a decrease in sales, which implies a decrease in customer base because less people are willing to buy the products at premium. Despite the result on sales, I argue in this paper that firms can increase sales by increasing CSR investments—assuming increases in CSR investments leads to higher CSP—as long as the perception of programs transform from socially responsible, philanthropic actions to programs promoting corporate shared value (CSV).

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Sellens, Claire, and n/a. "The Reference Condition Approach in Disturbed Landscapes: Accounting for Natural Disturbance and a Reference Condition defined by Good Management Practices for River Protection." University of Canberra. School of Resource, Environmental and Heritage Sciences, 2007. http://erl.canberra.edu.au./public/adt-AUC20081029.131335.

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This study has contributed to the development of the reference condition approach in disturbed landscapes. The reference condition approach has been an important development for the bioassessment of aquatic ecosystems by providing a practical tool for the accurate assessment of river condition. The selection of appropriate reference sites is critical to the success of the predictive model in terms of being able to distinguish between natural variation in biota and the effects of human disturbance. Capturing natural variability and explaining it is a key difference between the reference condition approach and other study designs (e.g. before/after/control/impact). Natural disturbances such as drought or bushfire can significantly alter the ecological condition of streams, and although the ecological condition of streams affected by natural drought or bushfire is part of the natural cycle, this natural variation of the ecological condition is rarely incorporated into many study designs because of a mismatch in time scales. Human disturbance has also significantly altered the condition of landscapes through the development of agriculture and urbanisation. In urban or agricultural landscapes it can be impossible to locate streams that have not been modified by human activity for use as a reference condition. This study looked at the effects of natural disturbance on the reference condition, in terms of the way natural disturbance affects the prediction of stream condition and also the incorporation of the condition of streams experiencing natural disturbance into a predictive model. Additionally this study identified an alternative benchmark for modified landscapes based on the presence of good management practices for river protection, and tested this benchmark for the assessment of streams impacted by urbanisation. Drought and bushfire regularly disturb aquatic ecosystems in Australia, and affected reference sites in the ACT and South Coast region of New South Wales in 2002 and 2003. Drought and bushfire conditions affected macroinvertebrates and environmental variables across these streams, and the majority of sites were assessed as significantly impaired using regional AUSRIVAS (AUstralian RIVers Assessment System) models. This indicated the existing reference conditions for these regions had not incorporated the ecological conditions of reference sites suffering these natural disturbances. Many of the environmental variables used to predict the condition of streams were also affected by drought or bushfire. The changes to environmental variables affected how sites were assessed in models, but the overall assessment was not significantly changed from the initial assessment that drought or bushfire had significantly impaired the ecological condition. To reduce potential assessment errors associated with changes to predictor variables an attempt was made to construct new models with changeable variables excluded. However, it was not possible to completely exclude these types of variables, and subsequent models were no better than the original models in terms of changes to predictor variables affecting the generation of expected taxa lists. The changes to environmental variables did not affect the actual assessment of site condition because although group membership probabilities were changed the probabilities of taxon occurrence did not change significantly. The different reference site groups all contained some common taxa that occurred at most sites and even when group probabilities changed this did not change the probability of these taxa occurring at a test site. For regional models, such as the ACT or NSW South Coast, changes to predictor variables may not significantly affect the assessment of site condition. Incorporating reference sites under drought conditions into a predictive model was an effective way of discriminating the effects of drought from human disturbance. The model only provided two different ecological conditions, a single drought measurement and a single non-drought measurement, so the model did not fully encompass the potential natural variability. The model has value as a starting point and was effective in distinguishing sites affected by human disturbance from sites affected by drought. Good Management Practice (GMP) for river protection is any intervention that minimises human impact on stream condition. Urban sites protected by GMP were used as an alternative benchmark to a minimally impacted reference condition. The criteria used to select reference sites were not sufficiently robust to detect a significant benefit of GMP on physical or chemical characteristics of protected sites, compared to sites without GMP. In general however, the physical and chemical condition of GMP sites was better than sites without GMP and there were significant differences in macroinvertebrate assemblages of GMP and non-GMP sites. A refinement to the site selection process is proposed to include a specific assessment of GMP effectiveness for the protection it is designed to provide. This will substantially improve the robustness of a GMP benchmark and provide a clearer picture of the factors controlling biota in urban streams protected by GMP. The GMP benchmark was developed into a predictive model for the assessment of urban stream health, and in terms of the assessment of test site condition, it did not differ significantly from a model using minimally impacted sites. The purpose of the GMP benchmark was to provide an alternative reference condition for the assessment of stream health in modified landscapes when minimally impacted sites are unavailable or provide an unattainable benchmark. The GMP reference condition as an alternative can provide an attainable and realistic benchmark. The development and application of the suggested site selection protocol will improve the robustness of the GMP benchmark and better account for natural variation in the biota and physical characteristics of the sites used to determine the reference condition.

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Martin, Monica. "The development of a good governed costing management model for Mandela Bay Development Agency projects within the Nelson Mandela Bay Municipal boundaries." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18584.

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The purpose of this single case study was to investigate the variables that determine the perceived success of the costing management of Mandela Bay Development Agency Projects (MBDA). Eleven propositions namely Strategic Planning, Stakeholders, Procurement Processes, Contracts, Design Management, Implementation Management, Internal Regulatory Structures, Outside Advice, Human Behaviour, Risk Management and Governance Structure, were identified that could influence costing management of MBDA projects. By using qualitative research methods, the MBDA was compared with three other agencies with similar mandates, by means of four semi-structured interviews, in order to identify similarities and differences between the organisations in terms of costing management. The results of nine in-depth interviews with MBDA project role players, with open ended questions about the participants’ views on the factors that influence costing management, were used to discover themes that were overlooked in the proposed model of perceived success of costing management of MBDA projects. Most of the propositions as per the proposed model for the perceived success of costing management of MBDA projects were confirmed to have a positive relationship to the costing management of MBDA projects. The model was revised after the results were presented to include two ante-ceding variables that were overlooked in the literature review, but emerged from the data namely Funding Model and Compliance to Legislation. The identification of the additional variables namely Team Dynamics (replacing Human Behaviour) and Planning Model are important aspects to be considered in relation to the costing management of MBDA projects. With the focus on good governance and the MBDA’s good record of clean and unqualified audits, it is to be noted that the performance of government projects is usually measured against progress and expenditure and not necessarily against the value for money and the quality of the completed project.

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Bäck, Silfors Jessica, and Malin Krantz. "Hur redovisas utmaningen med god ekonomisk hushållning i kommunernas årsredovisning?" Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-18589.

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Bakgrund: Enligt Kommunallagen (SFS 2017:725) ska kommunernas verksamhet bedrivas med god ekonomisk hushållning. Målet med kommunernas verksamhet är inte att uppnå finansiella resultat utan att genomföra de uppgifter kommunen måste enligt lagar och egna policyer med en ansvarsfull ekonomihantering (Prop. 1990/91:117). Kommunernas goda ekonomiska hushållning står inför utmaningar bland annat i form av en åldrande befolkning där skatteintäkterna kommer minska i förhållande till ökade kostnader för flera av kommunernas verksamheter. Den komplexa situationen kommunerna står inför gör det intressant att undersöka hur kommunerna redovisar den goda ekonomiska hushållningen idag.Syfte: Syftet med denna studie är att undersöka kommunernas redovisning av god ekonomisk hushållning och utmaningen med att upprätthålla den när ekonomi och verksamhet sätts på prov. Kommunerna har formellt ansvar för den goda ekonomiska hushållningen men fokus för studien är hur de redovisar det.Metod: Studien har genomförts med en kvalitativ ansats för att kunna ge detaljerade beskrivningar av hur kommunerna redovisar. För att uppfylla studiens syfte har tolkningar av årsredovisningar från fem kommuner gjorts. Studien framför ett resonemang kring hur kommunerna redovisar och tar sitt ansvar för den goda ekonomiska hushållningen genom att undersöka och tolka kommunernas vilja att förklara och redogöra för vad som gjorts.Slutsats: De slutsatser studien kan dra är att det finns kvalitativa skillnader i hur kommunerna redovisar. De redovisar kring kommande utmaningar men genomgående brister de i utvärdering och analys vilket även resulterar i en brist på redovisning av hur de ska klara av att möta utmaningarna. Kommunerna visar dock ett långsiktigt helhetstänk genom sitt arbete med målstyrning via visioner vilket ger en bra grund för en god strategi för kommunal hushållning. Det som upplevs saknas i årsredovisningarna kan eventuell finnas i andra dokument men för att öka tillgängligheten till information för invånarna bör dessa inkluderas i utvärderingen.<br>Background: According to Kommunallagen (SFS 2017:725) municipal activities must be conducted with good financial management. The goal of municipal activity is not to reach financial results but to implement the tasks the municipalities are obliged to according to law and own policies with a responsible financial management (Prop. 1990/91:117). The municipal good financial management stand before challenges, for example the effect of an ageing population with lower tax revenue relatively to the increase of costs. The complex situation the municipalities stand before making it interesting to examine how the municipality account for the good financial management today.Purpose: The purpose of this study is to examine the municipalities accounting of good financial management and the challenge of maintaining it when the economy and activity is put to test. Municipalities have the formal responsibility for good financial management, but the focus of this study is how they account for it.Methods: This study used a qualitive approach to enable the possibility to give detailed descriptions of how the municipalities account. To fulfill the purpose of this study interpretations of five municipalities’ annual reports have been completed. This study forwards a reasoning about how the municipals account for and display accountability for their good financial management through examining and interpreting the municipalities will to explain and describe what has been done.Conclusion: The conclusions of this study are that there are qualitative differences in how the municipalities account. They account for future challenges but throughout lack in evaluation and analysis which also result in lack of accounting of future plans of how they intend to deal with the challenges. The municipalities does however show a long-term holistic view through their work with goals according to visions which provide a foundation for a good approach to municipal management. What lacks from the annual reports might be found in other documents but for higher accessibility to information for the citizens this should be included in the evaluation.

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Books on the topic "Accounting of goods"

1

Engel, Charles. Accounting for U.S. real exchange rate changes. National Bureau of Economic Research, 1995.

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Hüser, Hans Otto. Unfertige Erzeugnisee in der Steuerbilanz: Unter besonderer Berücksichtigung der produktionstypabhängigen Erfassung des Ausmasses der Fertigstellung als Grundlage einer Objektivierung der Herstellungskostenermittlung. Centaurus-Verlagsgesellschaft, 1988.

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Benjamin, James J. Practice problem I for use with intermediate accounting: Clark Sporting Goods, Inc. : comprehensive overview of the accounting process, designed to provide a transition from the introductory course in accounting. Irwin, 1989.

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Manager's guide to compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMBs A-123, ASX 10, OECD principles, best practices, and case studies. John Wiley & Sons, 2006.

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Tarantino, Anthony. Manager's Guide to Compliance. John Wiley & Sons, Ltd., 2006.

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Nikolaeva, Mariya, and Larisa Kartashova. Standardization, Metrology and conformity assessment. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003102.

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Describes the basic concepts and components of standardization, Metrology, assessment and confirmation of compliance, the normative-legal base of these activities with the accounting requirements, including newly adopted Federal laws. Meets the requirements of Federal state educational standards of higher education of the last generation. Designed for students of higher educational institutions in the areas of "trade", "commodity" (the degree qualification "bachelor"). Can be useful for students of institutions of secondary professional education on specialties "commodity research and quality expertise of consumer goods", "Commerce (on branches)", "Technology of catering products", "Organization of service in public catering".

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Predicting outcomes in United States-Japan trade negotiations: The political process of the structural impediments initiative. Quorum, 1996.

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Paul, Palmer. The good guide to financial management. NCVO, 2014.

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Konvensi Nasional Akuntansi (4th 2000 Jakarta, Indonesia). Paradigma baru profesi akuntan memasuki milenium ketiga : good governance : prosiding. Ikatan Akuntan Indonesia, 2001.

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Moseley, Karen. Good practice guidelines for accounting in the voluntary sector. Action (Employees in the Community), 1994.

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Book chapters on the topic "Accounting of goods"

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Simmonds, Andy. "Goods on Sale or Return." In Mastering Financial Accounting. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_23.

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Hindmarch, Arthur, and Mary Simpson. "Stock and Cost of Goods Sold." In Financial Accounting: An Introduction. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_7.

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Rocco, Matteo Vincenzo. "Review of Resources Accounting Methods." In Primary Exergy Cost of Goods and Services. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-43656-2_2.

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Rocco, Matteo Vincenzo. "Accounting for Energy-Resources use by Thermodynamics." In Primary Exergy Cost of Goods and Services. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-43656-2_3.

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Hülemeyer, Daniel, and Dustin Schoeder. "Carbon Footprint Accounting for General Goods—A Comparison." In Sustainable Production, Life Cycle Engineering and Management. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-12266-9_11.

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Ucieklak-Jeż, Paulina, Agnieszka Bem, Paweł Prędkiewicz, and Rafał Siedlecki. "Are Health-Care Services Luxury Goods?" In The Impact of Globalization on International Finance and Accounting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_28.

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White, Larry. "Understanding the Benefits of German Controlling and Management Accounting." In Performance Management in Retail and the Consumer Goods Industry. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-12730-5_1.

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Mathur, Somesh K., Sarbjit Singh, Gaurav Doshi, and Abhishek Srivastava. "Trade Growth Accounting in Goods and Services: An Empirical Exercise." In Theorizing International Trade. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-1759-9_5.

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Hupp, Oliver, and Franziska Rumpel. "Holistic Management Accounting of Brand Performance in the Consumer Goods Industry." In Performance Management in Retail and the Consumer Goods Industry. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-12730-5_23.

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Kuter, Mikhail, and Marina Gurskaya. "Features of Accounting on Household Goods Accounts in Early Sole Proprietorships." In Integrated Science in Digital Age 2020. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49264-9_15.

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Conference papers on the topic "Accounting of goods"

1

Arisman, Anton, and Lukluk Fuadah. "Determinants Factor Influences on Accounting Conservatism at Consumer Goods Industry Companies in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008441704920499.

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Dinar Primacita, Naufalia, and Khoirunurrofik. "Potential Implementation of Goods and Services Tax as a Substitute of Value Added Tax in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008437301020111.

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BOGHEAN, Florin, and Marius BLANARIU. "Accounting and Tax Perspectives Regarding the International Road Traffic of Goods Activity." In The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges, May 10-11, 2018, Stefan cel Mare University of Suceava, Romania. LUMEN Publishing House, 2018. http://dx.doi.org/10.18662/lumproc.83.

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Julia Sari, Eka, Mohamad Adam, and Rina Tjandrakirana. "The Influence of Audit Rotation, Audit Tenure and Workload on Audit Quality at Consumer Goods Sector Manufacturing Companies listed in Indonesia Stock Exchange." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008439102580266.

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Adlan, Indra Himawan, and Christine Tjen. "Analysis of Facts Underlying Judgers Verdict in Resolving Dispute of Value Added Tax on Insurance Discounts and Sale of Repossessed Goods at Finance Company (Study of Tax Dispute Management Perspective)." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.11.

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Almurni, Siti, and Yuliana Yuliana. "The Influence of Corporate Governance and Corporate Social Responsibility on Corporate Values in Manufacturing Company Industrial Sectors Consumption Goods Listed on Indonesia Stock Exchange." In Annual International Conference on Accounting Research (AICAR 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.007.

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Mediaty, Mediaty, Kastumuni Harto, and Dinah Burhan. "Effectiveness of Good Governance in Government Management of Fixed Assets (Case Study on Goods and Asset Management Bureau Secretariat Province of South Sulawesi)." In Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.25-10-2019.2295386.

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Nurfadillah, Mursidah, and Ermi Utami. "The Comparative Analysis of Financial Performance and Its Effect on Stock Prices of Banking and Consumer Goods Companies." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301188.

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Ayodele, Emmanuel, Oshogwe Akpogomeh, Freda Amuah, and Gloria Maduabuchi. "African Continental Free Trade Agreement: the Pros and Cons on the Oil and Gas Industry in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207164-ms.

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Abstract Nigeria has oil and gas as her major source of revenue, accounting for more than 80% of her foreign exchange, with the AfCFTA, that has been signed and ratified not just by Nigeria but by other African countries taking away tariffs on goods and services produced across the continent irrespective of the market where it's been sold. The AfCFTA being the second largest free trade agreement in the history of World Trade Organization is aimed at uniting African markets. This paper aims to review the framework of the continental free trade agreement, it pros and cons, its grey area, and its impact on the Oil and Gas Industry in Nigeria. The impact of the agreement on the local industries servicing the oil and gas industry is considered as well. The paper reviews the possible advantage of the AfCFTA on the Nigerian oil and gas market. The possible threats to nationalization in the oil and gas industry due to the availability of cheap labour and technical expertise across the continent in the country is analyzed. Solutions to protect the oil and gas industry in Nigeria is recommended as well.

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Nugroho, Tatas Ridho, Rini Armin, and Marisha Khanida. "Identification of Corporate Value Through the Good Corporate Governance Mechanism." In 7th Regional Accounting Conference (KRA 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.011.

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Reports on the topic "Accounting of goods"

1

Caucutt, Elizabeth, Lance Lochner, Joseph Mullins, and Youngmin Park. Child Skill Production: Accounting for Parental and Market-Based Time and Goods Investments. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27838.

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Brynjolfsson, Erik, Avinash Collis, W. Erwin Diewert, Felix Eggers, and Kevin Fox. GDP-B: Accounting for the Value of New and Free Goods in the Digital Economy. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25695.

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Crucini, Mario, Mototsugu Shintani, and Takayuki Tsuruga. Accounting for Persistence and Volatility of Good-Level Real Exchange Rates: The Role of Sticky Information. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14381.

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