Academic literature on the topic 'Accounting of wages'

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Journal articles on the topic "Accounting of wages"

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VOGT, MARA, EDMERY TAVARES BARBOSA, MARCIA ZANIEVICZ DA SILVA, and ARNO PAULO SCHMITZ. "The wage gap in accounting positions." Cadernos EBAPE.BR 18, no. 2 (June 2020): 336–52. http://dx.doi.org/10.1590/1679-395177220x.

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Abstract This research aimed to describe the wage differences among accounting occupations in Brazil. A descriptive, documental, and quantitative research was carried out with auditors, accountants, and accounting assistants (occupations defined by the Código Brasileiro de Ocupações - CBO). The study used regressions with binary variables analyzing data from 2009 to 2015. The results showed that low wages are significant among female black or mulatto workers; workers who completed high school and do not have a degree; with a disability; and in their first job or hired under a fixed-term contract. Also, the study observed that individuals who receive a higher wage are accountants, caucasian male, between 30 and 39 years old, holding a degree, and not disabled. The individuals with higher wages have work experience (they are at least in their second work contract), are employed in a company with up to four employees, and are residents of the Southeast region of Brazil.
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VOGT, MARA, EDMERY TAVARES BARBOSA, MARCIA ZANIEVICZ DA SILVA, and ARNO PAULO SCHMITZ. "Fatores determinantes das diferenças salariais entre as ocupações da contabilidade." Cadernos EBAPE.BR 18, no. 2 (June 2020): 336–52. http://dx.doi.org/10.1590/1679-395177220.

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Abstract This research aimed to describe the wage differences among accounting occupations in Brazil. A descriptive, documental, and quantitative research was carried out with auditors, accountants, and accounting assistants (occupations defined by the Código Brasileiro de Ocupações - CBO). The study used regressions with binary variables analyzing data from 2009 to 2015. The results showed that low wages are significant among female black or mulatto workers; workers who completed high school and do not have a degree; with a disability; and in their first job or hired under a fixed-term contract. Also, the study observed that individuals who receive a higher wage are accountants, caucasian male, between 30 and 39 years old, holding a degree, and not disabled. The individuals with higher wages have work experience (they are at least in their second work contract), are employed in a company with up to four employees, and are residents of the Southeast region of Brazil.
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Carneiro, Anabela, Paulo Guimarães, and Pedro Portugal. "Real Wages and the Business Cycle: Accounting for Worker, Firm, and Job Title Heterogeneity." American Economic Journal: Macroeconomics 4, no. 2 (April 1, 2012): 133–52. http://dx.doi.org/10.1257/mac.4.2.133.

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Using a longitudinal matched employer-employee dataset for Portugal over the 1986–2007 period, this study analyzes the wage responses to aggregate labor market conditions for newly hired workers and existing workers within the same firm. Accounting for worker, firm, and job title heterogeneity, the data support the hypothesis that entry wages are more procyclical than wages of stayers. A one point increase in the unemployment rate decreases wages of newly hired workers within a given firm-job title by around 2.7 percent and by 2.2 percent for stayers within the same firm-job title. Finally, the results reveal a one-for-one wage response to changes in labor productivity. (JEL: E24, E32, J64)
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Wang, Sharron Xuanren, Isao Takei, and Arthur Sakamoto. "Do Asian Americans Face Labor Market Discrimination? Accounting for the Cost of Living among Native-born Men and Women." Socius: Sociological Research for a Dynamic World 3 (January 1, 2017): 237802311774172. http://dx.doi.org/10.1177/2378023117741724.

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Being nonwhite, Asian Americans are an important case in understanding racial/ethnic inequality. Prior research has focused on native-born workers to reduce unobserved heterogeneity associated with immigrants. Native-born Asian American adults are concentrated, however, in areas with a high cost of living where wages tend to be higher. Regional location is thus said to inflate the wages of Asians. Given that many labor markets are national in scope with regional migration being common, current place of residence is unlikely to be a fully exogenous independent variable. We use two-stage least squares to estimate wage regression models in which the cost of living is endogenous because people with higher wages can afford to live in more expensive areas. The results fail to reject the hypothesis of no racial discrimination. Native-born Asian Americans seem to have overcome the disadvantage of being nonwhite in the labor market at least in regard to wages.
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Lydon, Reamonn, and Ian Walker. "Welfare to Work, Wages and Wage Growth*." Fiscal Studies 26, no. 3 (September 2005): 335–70. http://dx.doi.org/10.1111/j.1475-5890.2005.00015.x.

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Brown, Jason L., Patrick R. Martin, Donald V. Moser, and Roberto A. Weber. "The Consequences of Hiring Lower-Wage Workers in an Incomplete-Contract Environment." Accounting Review 90, no. 3 (October 1, 2014): 941–66. http://dx.doi.org/10.2308/accr-50959.

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ABSTRACT Firms frequently attempt to increase profits by replacing some existing workers with new lower-wage workers. However, this strategy may be ineffective in an incomplete-contract environment because the new workers may provide lower effort in response to their lower wages, and hiring new lower-wage workers may damage the remaining original workers' reciprocal relationship with the firm. We conduct an experiment to examine this issue and find that when new lower-wage workers become available, firms hire them to replace original higher-wage workers and pay the new workers lower wages. However, these lower wages do not improve firm profit because the decision to hire new lower-wage workers causes both the new and remaining workers to provide lower effort. Moreover, hiring lower-wage workers reduces new workers' payoffs and, thus, decreases social welfare. These unintended consequences suggest that firms should consider both the wage savings and the potential costs when deciding whether to replace some workers with new lower-wage workers. We discuss the implications of our findings for contract design, hiring practices, and managerial accountants.
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BLACK, DAN A., and JOHN E. GAREN. "EFFICIENCY WAGES AND EQUILIBRIUM WAGES." Economic Inquiry 29, no. 3 (July 1991): 525–40. http://dx.doi.org/10.1111/j.1465-7295.1991.tb00844.x.

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Nattrass, Nicoli, and Jeremy Seekings. "Trajectories of development and the global clothing industry." Competition & Change 22, no. 3 (April 10, 2018): 274–92. http://dx.doi.org/10.1177/1024529418768608.

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Clothing production increasingly occurs in global value chains. Industrial policies typically recommend ‘upgrading’ (increasing labour productivity by becoming more skill- and capital-intensive and producing higher valued products) yet firms can and do move up and down the value chain when profitable opportunities arise. This paper uses United Nations Industrial Development Organisation data on remuneration, output and employment to identify recent national development trajectories for the clothing industry. Upgrading trajectories can be pro-labour (have a rising wage share of value added) or pro-capital (a rising profit share). Pro-labour trajectories can deliver rising average wages and employment (e.g. India and China) or higher average wages for fewer workers (e.g. Sri Lanka). Pro-capital trajectories can also deliver higher average wages and employment growth (e.g. Vietnam) or rising wages for fewer workers (e.g. South Africa). Downgrading trajectories are typically associated with falling average wages but can be associated with rising average wages (as in Turkey). The desirability of a particular development trajectory depends on the economic context, especially labour market conditions. Upgrading trajectories are to be expected when unemployment is low and there is upward pressure on wages. Where unemployment is high, employment objectives are most quickly met through downgrading trajectories in which aggregate labour productivity falls as labour-intensive activities expand.
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Barth, Erling, Alex Bryson, and Harald Dale-Olsen. "Union Density Effects on Productivity and Wages." Economic Journal 130, no. 631 (April 24, 2020): 1898–936. http://dx.doi.org/10.1093/ej/ueaa048.

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Abstract We exploit changes in tax subsidies for union members in Norway to identify the effects of changes in firm-level union density on productivity and wages. Increased deductions in taxable income for union members led to higher membership rates and contributed to a lower decline in union membership rates over time in Norway. Accounting for selection effects and the potential endogeneity of unionisation, the results show that increasing union density at the firm level leads to a substantial increase in both productivity and wages. The wage effect is larger in more productive firms, consistent with rent-sharing models.
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Choe, Chung, and Philippe Van Kerm. "Foreign Workers and the Wage Distribution: What Does the Influence Function Reveal?" Econometrics 6, no. 3 (September 7, 2018): 41. http://dx.doi.org/10.3390/econometrics6030041.

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This paper draws upon influence function regression methods to determine where foreign workers stand in the distribution of private sector wages in Luxembourg, and assess whether and how much their wages contribute to wage inequality. This is quantified by measuring the effect that a marginal increase in the proportion of foreign workers—foreign residents or cross-border workers—would have on selected quantiles and measures of inequality. Analysis of the 2006 Structure of Earnings Survey reveals that foreign workers have generally lower wages than natives and therefore tend to haul the overall wage distribution downwards. Yet, their influence on wage inequality reveals small and negative. All impacts are further muted when accounting for human capital and, especially, job characteristics. Not observing any large positive inequality contribution on the Luxembourg labour market is a striking result given the sheer size of the foreign workforce and its polarization at both ends of the skill distribution.
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Dissertations / Theses on the topic "Accounting of wages"

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Filounková, Eliška. "Zpracování mezd v systému Targer 2100." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15589.

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Thesis presents a system for personal management and management of wages administration, Target 2100, and by means of it maps the content of wage accountant's work. It defines one of the possible processes how to work up the wages and solve problems. The thesis is finished by comparison the program Target2100 with a complex accounting system, that describes main advantages of the program Target 2100 as a professional instrument of the wages accounting.
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Šimanová, Lucie. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11454.

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Diploma thesis deals with the issue of payroll accounting. Payroll accounting is modulated by wide range of legislation. The main goal is to create a comprehensive picture of how wages are calculated and what changes in this area occurred in 2007 - 2009. The individual chapters are examples, which tries to introduce the method of calculating wages. In a separate chapter describes how to calculate wages in a particular company.
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Pelletier, Lou Allan. "Accounting for the male-female earnings differential : results from the 1986 survey of consumer finances." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/28264.

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This study seeks to explain the observed differences in the earnings of individual Canadians by sex. The study uses data from the micro data file of the 1986 Survey of Consumer Finances of individuals age 15 and over, with and without income. To a large extent, the study follows the examples presented in other Canadian studies conducted by Holmes (1974), Robb (1978), Gunderson (1980), Goyder (1981) and Ornstein (1983). Employment earnings account for an overwhelming proportion of the total income received by individuals. Thus, the examination of the earnings differential attempts to address the root causes of many of the problems faced by nontraditional families. Canadian society is no longer largely composed of the traditional family with a working father and the homemaking mother. The growing number of dual-earner couples, single and childless adults, and households headed by women presents a difficult challenge for social policy. The male-female earnings disparity is a key component in exacerbating problems that include the availability of credit for women, the feminization of poverty, access to affordable and adequate housing, and adequate incomes for retirement. To effectively address the problems that have resulted from the interaction of greater female participation in the labour force and the formation of alternate household types, planners and policy makers need to address the root problem of sexual inequality in the labour force, and not solely the symptoms. In the context of changing family structure and the economic position of women, the focus of this study is to identify the size of the male-female earnings gap, and to determine the extent to which the earnings gap can be explained by personal, work and productivity-related characteristics. The impact of these factors are analyzed from two points of view. First, the impact of individual factors on the level of earnings are analyzed through a simple comparison of mean earnings of men and women across a variety of characteristics. Second, the influence of these factors on earnings, and the degree of inequality between the earnings of men and women, is analyzed using multiple linear regression analysis. Regression analysis is used to estimate separate earnings equations for men and women. From the separate earnings equations, the wage gap can be partitioned into three parts, due to differences in (1) constant terms, (2) mean levels of the independent variables, and (3) the returns of the independent variables. Further, to assess the impact of occupational and industrial segregation on the earnings gap, a second set of earnings equations are calculated that do not include measures of occupational and industrial segregation. The calculations of separate earnings equations for men and women, for the selected sample, produced an unadjusted earnings ratio of 0.66. After adjustments were made for the ten productivity and productivity-related factors considered in the analysis, including occupational and industrial distributions, the ratio increased to 0.79. This left an earnings gap of $5,985 (1985 dollars) that could not be assigned to any of the measured variables. While part of the unexplained residual may be explained by variables not included in the analysis, or by more careful measurement of existing variables, it seems likely that at least 20 percentage points of the earnings gap is attributable to "an amalgam of different forms of discrimination which, taken together, disadvantage women relative to men", (Denton and Hunter, 1982). Discrimination is defined as different returns in earnings for equal productivity characteristics, as given by the regression coefficients. Of the total earnings gap of 34 percent, approximately 60% of this is attributable to wage discrimination, and approximately 40% is due to differences in productivity-related characteristics Occupational and industrial segregation account for a large proportion of the earnings gap. The adjusted earnings ratio, when occupational and industrial segregation are not considered endowments, is 0.69. Thus, the difference between the full-regression equation and the partial regression equation indicates that occupational and industrial segregation accounts for approximately 30% of the earnings gap.
Applied Science, Faculty of
Community and Regional Planning (SCARP), School of
Graduate
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Neubauerová, Dana. "Problémové oblasti odměňování zaměstnanců z pohledu účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113304.

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This diploma thesis deals with the problematic areas of rewarding of employees. However, it is not possible to explore this area only from accounting viewpoint. It is necessary to take into account the context and the currenet law in force at 1. 1. 2012. The aim of this thesis is to find the optimal reward system both in terms of employees, and from the perspective of the employer. The employer is trying to reduce labor costs and also to motivate and retain quality and loyality of employees. Today, in addition to wages employee also expects other monetary or non-monetary benefits that have an impact on his professional and personal development. Therefore it is necessary to find a compromise between employee's demands and objectives of employers. The partical part summarizes the findings from previous theoretical work parts into a complex example, where creative approaches are demonstrated which in real life are used in rewarding of employees.
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Harvey, Nicholas. "Towards a theory of clergy executive compensation." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/39512.

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Previous research in organizational theory, labor market economics, and nonprofit studies are applied to churches and their clergy leadership in advancing a theory of clergy executive compensation. The data for this study come from the end of year reports from approximately 800 local churches of the North Georgia Annual Conference of the United Methodist Church for the years 2007-2008 and a survey administered in order to glean the personal characteristics of the clergy. The investigation employs a clergy compensation framework and finds that clergy salaries are influenced in part by personal characteristics, human capital, organizational elements, labor market factors, and clergy performance. The results regarding the role of credentialing in stratified labor markets have implications for policy. The present research adds to the nonprofit executive compensation literature by suggesting that denominational churches are analogous to nonprofit franchises and by empirically testing for "dual agency", labor market stratification, and managerial scope.
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Čižinská, Markéta. "Didaktická analýza učiva o mzdách v předmětu účetnictví na obchodních akademiích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197649.

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The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.
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Malá, Jana. "Mzdová problematika z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9324.

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The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.
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Papežová, Monika. "Tvorba procedur v rámci outsorcingu daňových, účetních a mzdových služeb." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113074.

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This Diploma work is supposed to bring important information concerning the principles of outsourcing of taxable, accountant and wage services. The theoretical - methodical part is specialized on the explanation of the word "outsourcing", its principal, form and historical development. The problematic of advantages and disadvantages is being solved as well as the risks connected. The reasons for realization of outsourcing are being described and also the phases of development of outsourcing project and the mistakes during the implementation are being explained. A definition of outsourcing contract and its main belongings is also a part of this work. There was a concrete outsourcing agency - Auditmax,s.r.o., handling accounting, taxes and wages of external companies, chosen in the practical part. There is an analysis of present state of the agency, an identification of insufficiency and a suggestion of their removal using newly created procedures that would contribute to more efficient provision outsourcing services. The result is a complex of advises and measures that might be used by and outsourcing agency for further development.
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Challa, Varshi. "Accessing timesheets via internet through ASP and ODBC." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1605.

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The purpose of this project is to develop a computerized timesheet application. Using this application, an employee of a company can log onto the company's Web site and fill out a timesheet from anywhere in the world. The project involved automating timesheet data entry and approval procedures using contemporary technologies like Active Server Pages (ASP), JavaScript, VB Script, Component Object Model (COM), Components and Open Database connectivity (ODBC).
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Mandeville, Richard. "Wage accounting in Deir el-Medina." Thesis, University of Liverpool, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.539732.

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Books on the topic "Accounting of wages"

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Mooney, Paula Y. Payroll accounting. Englewood Cliffs, N.J: Prentice Hall Career and Technology, 1994.

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Carse, Timothy F. Payroll accounting: A practical approach. Chicago: Irwin, 1997.

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Carse, Timothy F. Payroll accounting: A practical approach. Chicago: Irwin, 1995.

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A, Toland Judith, ed. Payroll accounting. 2nd ed. Australia: South-Western Cengage Learning, 2011.

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Payroll accounting. 2nd ed. Mason, Ohio: South-Western, 2003.

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LLP, Arthur Andersen. Accounting for compensation arrangements. 3rd ed. North Vancouver, B.C., Canada: Specialty Technical Publishers, 2001.

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Rönkkö, Pentti. Laskelmia palkanalennuksen vaikutuksista. Tampere: Tampereen yliopisto, Kunnallistieteiden laitos, 1991.

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Lugovoĭ, V. A. Oplata truda: bukhgalterskiĭ uchët i raschëtȳ. Moskva: Bukhgalterskiĭ uchët, 1997.

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Lugovoĭ, V. A. Oplata truda: Bukhgalterskiĭ uchet i raschety. Moskva: "Bukhgalterskiĭ uchet", 1997.

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Bragg, Steven M. Accounting for Payroll: A Comprehensive Guide. Hoboken: John Wiley & Sons, 2004.

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Book chapters on the topic "Accounting of wages"

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Turner, D. E., and P. H. Turner. "Paying the Wages." In GCSE Accounting, 198–204. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_20.

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Nicholson, Margaret. "Wages and Salaries." In Accounting Skills, 296–306. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_32.

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Messenger, Sally, and Humphrey Shaw. "Accounting for Wages." In Financial Management, 78–83. London: Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13080-1_8.

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Mahoney, Timothy A. "Accounting for Just Wages: A Proposal." In Christian Ethics and Corporate Culture, 167–75. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00939-1_12.

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Castiglione, Caroline. "Ippolita’s Wager." In Accounting for Affection, 129–73. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137315724_5.

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Klages, Dieter, and Frank Demmig. "Reaction Kinetics Accounting for Carbon Impurities in Krypton Shock Waves." In Shock Waves @ Marseille II, 375–80. Berlin, Heidelberg: Springer Berlin Heidelberg, 1995. http://dx.doi.org/10.1007/978-3-642-78832-1_61.

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Quezada, Estela Rodríguez, Cecilia Gallegos Muñoz, and Hanns de la Fuente-Mella. "Econometric Modeling of Wage Discrimination Towards Women in the Accounting Profession." In Advances in Intelligent Systems and Computing, 232–39. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-20154-8_22.

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Bennett, Martin. "Evaluating Management Accounting from a User Perspective: A Study of the Environmental Accounting System of the Environment Agency in England and Wales." In Environmental Management Accounting for Cleaner Production, 443–56. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_25.

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Brown, R. Gene, and Kenneth S. Johnston. "The Entries for Each Kind of Expense; for Example, Ordinary and Extraordinary Household Expenses, Business Expenses, and Wages of Clerks and Apprentices." In Paciolo on Accounting, 71–73. Routledge, 2019. http://dx.doi.org/10.4324/9780429058523-23.

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Kaukiainen, Yrjö. "From Days and Knots to Pounds and Dollars: Some Problems in the Study of the Economics of Late Nineteenth Century Merchant Shipping." In Sail and Steam, 163–78. Liverpool University Press, 2004. http://dx.doi.org/10.5949/liverpool/9780973007374.003.0017.

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This chapter advances ideas about macro and micro-studies on the economics of Finnish shipping. It emphasises the difficulties in attaining and measuring accurate data within incomplete accounts, and discusses the national accounting and business economics concerns of Finnish shipping companies by assessing reports of labour costs, wages, depreciation, gross revenue, capital costs and profitability.
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Conference papers on the topic "Accounting of wages"

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Ridho, Sari Lestari Zainal, Abdur Razzaq, and Kusnadi Kusnadi. "Wages, Life Expectancy and Working Population in Indonesia: The implications of demographic bonus." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.2.

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Fadilla Muslimah, Mutiara, Imelda, and Yunisvita. "Reservations Wage of Young Workers in the Minimum Wage Perspective." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008441204480457.

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Li, Yi, and Zhu Xihua. "Short Analysis of the stakeholders’ benefit and satisfaction about Rural Land Share Cooperatives of the Southern Jiangsu Province." In 55th ISOCARP World Planning Congress, Beyond Metropolis, Jakarta-Bogor, Indonesia. ISOCARP, 2019. http://dx.doi.org/10.47472/ztfm2175.

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The agricultural land around Shanghai is famous for its huge population and intensive cultivation. With the expansion of the metropolis, a large number of agricultural people have entered the city to work, and rural land has been abandoned1,2. In 2009, Kunshan City implemented a land transfer system, and 99% of the cultivated land was packaged for large scale farmers, and initially realized large‐scale operation3 . However, the large‐scale business model has gradually experienced problems such as predatory management, ecological destruction, and no sense of social responsibility. Through the establishment of agricultural land share cooperatives, Changyun Village took the lead in realizing the collective management of agricultural land, taking shares in the land, giving priority to paying dividends to the land, and paying wages to the farmers working in the cooperative. The peasants' enthusiasm for entering the city has become an important buffer for the migrants to work in Shanghai and surrounding village.It has increased the employment rate. At the same time, it has supplied green agricultural products to the city, passed on agricultural technology, and activated local communities. This article intends to analyse the correlation between several village share cooperative models based on Changyun Village and the large family farm contracting model of more than ten villages, and the satisfaction of villagers, combined with property rights theory, scale economy theory, and accounting cooperatives. Cost‐benefit, evaluate the effect of “long cloud-style” collectivization on revitalizing the surrounding villages of metropolises and assess the satisfaction of governments at all levels. Through field interviews and questionnaire surveys, the correlation analysis of village cadres and villagers' satisfaction was conducted. The government is optimistic about the role of the "long cloud model" in grassroots management and improvement of people's livelihood. Even if public finances are required to invest a large amount of money, it is necessary to strengthen the medical and social security of the villagers. The government is also quite satisfied with the Changyun model. At present, the economic benefits of the stock cooperatives have steadily increased. Although the growth rate is not large, the villagers have a strong sense of well‐being, and the village's ecological environment has been improved. In the future, the cost of the village will be reduced after the large scale operation, and the overall economic benefits will be improved. The future research direction will be how to solve the specific problems that plague the cooperative's production and operation, such as low rice prices and lack of high value added finishing facilities to continue to activate the surrounding areas of the metropolis and improve the satisfaction of the government and villagers.
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Klages, D., and F. Demmig. "Model computations of ionization relaxation in rare gas shock waves accounting for impurities." In Current topics in shock waves 17th international symposium on shock waves and shock tubes Bethlehem, Pennsylvania (USA). AIP, 1990. http://dx.doi.org/10.1063/1.39431.

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5

Tourina, Maya, Didik Susetyo, and Azwardi. "The Influence of Economic Growth, The Minimum Wage, The Unemployment Rate Against Poverty Level in Regency/City In South Sumatra Province in 2011-2016." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008438401980203.

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Sun, Qiushuo, Yuezhi He, Edward P. J. Parrott, and Emma Pickwell MacPherson. "In vivo THz imaging of human skin: Accounting for occlusion effects." In 2016 41st International Conference on Infrared, Millimeter, and Terahertz waves (IRMMW-THz). IEEE, 2016. http://dx.doi.org/10.1109/irmmw-thz.2016.7758883.

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Svezhentsev, A. Ye. "Full Wave Edge Accounting Analysis of an Infinite Array of Stub-Loaded Rectangular Waveguides." In 2007 International Kharkiv Symposium Physics and Engrg. of Millimeter and Sub-Millimeter Waves (MSMW). IEEE, 2007. http://dx.doi.org/10.1109/msmw.2007.4294637.

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Phogat, Rahul, Néstor González Díez, Jan Smeulers, Damiano Casalino, and Francesco Avallone. "Analysis of Aeroacoustic Phenomena in Centrifugal Compressors Using a Lattice Boltzmann Flow Simulation Approach." In ASME Turbo Expo 2020: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/gt2020-14157.

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Abstract Impeller rotation, vortex shedding, secondary flows or a combination of these phenomena can lead to the generation of acoustic waves in the compressor cascade causing dynamic pressure loading on the impeller. When the eigenfrequency and eigenmode shape of the acoustic mode match with the structural ones of the impeller, high fatigue stresses and vibrations occur, which can lead to structural failure. It is well known that cavities enclosing shrouded impellers may strongly amplify the acoustic excitation of the impeller by means of Tyler-Sofrin modes; however, little knowledge is available about the physics of flow-induced noise and resonance mechanisms. In this research, a Lattice Boltzmann Method based approach is employed to predict the origin and amplitude of pressure loading responsible for the strong impeller trailing edge vibrations measured in experiments. The results reveal that this is caused by the acoustic mode generated from the interaction of upstream vane wakes with the impeller that is reflected by the return channel vanes. This research highlights the importance of accounting for aeroacoustic mechanisms in the design of centrifugal compressor stages and paves the way towards the numerical assessment of unsteady flow and resonance phenomena.
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Yeter, Baran, Yordan Garbatov, and C. Guedes Soares. "Strength Assessment of Jacket Offshore Wind Turbine Support Structure Accounting for Rupture." In ASME 2018 37th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/omae2018-77101.

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The objective of the present work is to carry out the strength assessment of jacket offshore wind turbine support structures subjected to progressive rupture. A defect existing in a structure made during the fabrication may turn into a small-scale rupture and because of the high-stress concentration and low-cycle fatigue load. Therefore, the ultimate load-carrying capacity of the support structure is analysed accounting for the progress of the rupture until the leg component experiences a full rupture along its circumference. The effect of the severity of the imperfection is also investigated through 3 case studies that are created by varying the amplitude of the waves. The moment-curvature relationship of the structure with respect to the studied cases is presented. Furthermore, the jacket support structures, at different water depths, are also analysed and discussed. Finally, some of the leg components are removed one by one to study the redundancy of the jacket support structure at 80-m water depth.
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Spanos, Dimitris, and Apostolos Papanikolaou. "Yaw Drift Moment of a Floating Structure in Waves." In ASME 2005 24th International Conference on Offshore Mechanics and Arctic Engineering. ASMEDC, 2005. http://dx.doi.org/10.1115/omae2005-67462.

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The wave induced yaw drift moment on floating structures is of particular interest when the lateral yaw motion of the structure should be controlled by moorings and/or active dynamic positioning systems. In the present paper, the estimation of the yaw drift moment in the modeled natural wave environment is conducted by application of a nonlinear time domain numerical method accounting for the motion of arbitrarily shaped floating bodies in waves. The computational method is based on linear potential theory and includes the non-linear hydrostatic terms in an exact way, whereas the higher-order wave-induced effects are partly approximated. Despite the approximate modeling of the second order hydrodynamic forces, the method proved to satisfactorily approach the dominant part of the exerted hydrodynamic forces enabling the calculation of drift forces and of other drift effects in irregular waves. Hence, the subject yaw drift moment in the modeled natural wave environment is derived, resulting to a basic reference for the design of similar type floating structures.
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Reports on the topic "Accounting of wages"

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Muhlestein, Michael, and Carl Hart. Geometric-acoustics analysis of singly scattered, nonlinearly evolving waves by circular cylinders. Engineer Research and Development Center (U.S.), October 2020. http://dx.doi.org/10.21079/11681/38521.

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Geometric acoustics, or acoustic ray theory, is used to analyze the scattering of high-amplitude acoustic waves incident upon rigid circular cylinders. Theoretical predictions of the nonlinear evolution of the scattered wave field are provided, as well as measures of the importance of accounting for nonlinearity. An analysis of scattering by many cylinders is also provided, though the effects of multiple scattering are not considered. Provided the characteristic nonlinear distortion length is much larger than a cylinder radius, the nonlinear evolution of the incident wave is shown to be of much greater importance to the overall evolution than the nonlinear evolution of the individual scattered waves.
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GOVERNORS & SENIOR PERSONNEL - Denison Miller - Diaries - Accountant, Bank of New South Wales. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/03460.

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