Relevant bibliographies by topics / Cash based accounting

Contents

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

Academic literature on the topic 'Cash based accounting'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Cash based accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Cash based accounting"

1

Eersta, Sekar Hardianto, and Witono Banu. "Implementing Accrual-Based Accounting Systems to Improve Transparency and Accountability." International Journal of Business Management and Technology 7, no. 1 (2023): 471–176. https://doi.org/10.5281/zenodo.7690618.

Full text
Abstract:
The goal of this study is to identify the benefits and drawbacks of introducing an accrual-based accounting system in Surakarta City Government in order to improve openness and accountability. A phenomenological research approach is used in this study. Both observation and interviewing are used to acquire data. Techniques for qualitative data analysis include data reduction, data display, and drawing inferences or performing verification. The study is being carried out by the Government of Surakart a Regency organization of the Surakarta City Government.The result shows that an accrual-based s
APA, Harvard, Vancouver, ISO, and other styles
2

Suryana, Endang, Syafnidawati Syafnidawati, and Diah Aryani. "Utilization Chart of Account For Effectiveness Company Cash Mapping On Web Based Accounting Online System 2.0." Aptisi Transactions on Management (ATM) 1, no. 1 (2017): 24–30. http://dx.doi.org/10.33050/atm.v1i1.682.

Full text
Abstract:
In a company, the accounting system is very important, because it contains financial information that can be used to make a decision. Currently already developed online web-based accounting, where the accounting system can be used anytime and anywhere with an internet connection. An accountant is someone who has an important role in the success of financial processing company. Where, to facilitate the processing process, the accountant must be able to perform the company's cash mapping. By grouping into multiple accounts will facilitate the process of financial information delivery. The data o
APA, Harvard, Vancouver, ISO, and other styles
3

Herdalina, Fitria, Muhammad Syahid Pebriadi, Putriana Salman, and Anhar Khalid. "Web Based Cash Flow Information System." Web Based Cash Flow Information System 1, Vol. 1 No. 2 (2023): July 2023 (2024): 12. https://doi.org/10.59890/ijaeam.v1i2.150.

Full text
Abstract:
This study aims to find out the right Cash Management Accounting Information System for Rezeky sources and to produce a Cash Flow Information System, namely Web-Based Cash Receipts and Cash Disbursements. The theoretical framework is to analyze the Cash Management Accounting Information System by analyzing the information needed by management, related functions, a network of procedures, accounting documents and records used, flowcharts, and the current internal control system. The developed application program is the first step, which is carried out by designing relationships between tables, i
APA, Harvard, Vancouver, ISO, and other styles
4

Ahmad Juliadi, Nadia Puteri Utami, and Muhammad Bahit. "Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Berbasis Web : Studi Kasus pada Praktik Dr.Aminah Barabai." Indonesian Journal of Applied Accounting and Finance 1, no. 2 (2021): 211–19. http://dx.doi.org/10.31961/ijaaf.v1i2.1374.

Full text
Abstract:
Accounting information system (AIS) is a system that is useful for collecting, storing and processing financial and accounting data used by decision makers. Accounting information is a generally computer-based system and method for tracking accounting activities in relation to information technology resources. This study aims to create an accounting information system for cash receipts and disbursements. The method used is R&D (research and development) for making an accounting information system for cash receipts and cash disbursements, a case study in the practice of dr.AMINAH Barabai. T
APA, Harvard, Vancouver, ISO, and other styles
5

Hasibuan, Hasmi, and Dede Firmansyah Saefudin. "Website-Based Petty Cash Management Accounting Information System Case Study PT.Haleyora Power Karawang." JURNAL TEKNOLOGI DAN OPEN SOURCE 5, no. 2 (2022): 157–65. http://dx.doi.org/10.36378/jtos.v5i2.2680.

Full text
Abstract:
A website-based information system is a technological tool that helps users manage data on a small and medium-to-large scale by providing precise and accurate information. PT. Haleyora Power is one of the companies engaged in the electricity supply industry, which currently processes petty cash funds still using written records in books and the Microsoft Excel application. The level of supervision of outgoing funds is relatively low, and the risk of losing report data or reporting data damage due to activity occurs every day and sometimes accidentally. To minimize this, petty cash management c
APA, Harvard, Vancouver, ISO, and other styles
6

Mohammad Pour Zarandi, Hossein, Esmaeel Ghafari, Mahbobeh Arab, and Seyed Mohsen Tabatabaei Mozdabadi. "Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization." Management science letters 4, no. 1 (2013): 251–56. http://dx.doi.org/10.5267/j.msl.2012.10.035.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Tikk, Juta. "Accounting Changes in the Public Sector in Estonia." Business: Theory and Practice 11, no. (1) (2010): 77–85. https://doi.org/10.3846/btp.2010.09.

Full text
Abstract:
This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting information in public sector entities. As to general scientific research methods, mainly comparative analy
APA, Harvard, Vancouver, ISO, and other styles
8

Mulenga, Mwila Joseph, and Meena Bhatia. "The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow." Accounting and Finance Research 6, no. 2 (2017): 59. http://dx.doi.org/10.5430/afr.v6n2p59.

Full text
Abstract:
AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and ac
APA, Harvard, Vancouver, ISO, and other styles
9

Muhammad Bahit, Nadia Puteri Utami, and Muhammad Zaki Ramadani. "Implementation of a Web-Based Accounting Information System for Cash Receipts and Disbursements Case Study: UD. Berkat Berkawan." International Conference on Education, Social Sciences and Technology (ICESST) 2, no. 2 (2023): 155–69. http://dx.doi.org/10.55606/icesst.v2i2.297.

Full text
Abstract:
The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an a
APA, Harvard, Vancouver, ISO, and other styles
10

Mahati, Fauziah, and Noor Azman Al. "Conceptual Understanding In Managing Change Towards Accrual Based Accounting In Malaysian Public Sector." IPN Journal of Research and Practice in Public Sector Accounting and Management 02, no. 01 (2012): 53–66. http://dx.doi.org/10.58458/ipnj.v02.01.05.0025.

Full text
Abstract:
A change management from cash to accrual method of accounting is important because it enables more efficient and effective fiscal management where accrual accounting will facilitate the costing of resources, which is essential to the effectiveness of Outcome Based Budgeting in promoting the sustainability of fiscal policies (Becker, Defond, Jiambalvo and Subramanyam 1998). In cash basis accounting systems, expenses are not recorded on the financial statements until they have been paid. Due to unpaid bills cannot be shown on the books, it is extremely difficult to accumulate cash reserves to pa
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Cash based accounting"

1

Carolin, John. "The information content of cash flows versus accrual-based income numbers." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/5629.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Farshadfar, Shadi. "An Investigation of the Relative and Incremental Predictive Ability of Accrual- and Cash-Based Accounting Measures for Future Cash Flows: Australian Evidence." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/365486.

Full text
Abstract:
This research aims to present an empirical investigation of the relative and incremental predictive ability of alternative accrual- and cash-based accounting measures to forecast future cash flows in an Australian context. To achieve this goal, eight ordinary least squares (OLS) regression models on pooled time-series of cross-sectional data are developed. To evaluate the forecasting performance of the models, both within-sample and out-of-sample forecasting tests are employed. A number of contextual factors, including the length of the operating cash cycle, industry membership, firm profitabi
APA, Harvard, Vancouver, ISO, and other styles
3

Baboojee, Beerson. "Improving service delivery through changing from cash to accrual accounting : lessons for South Africa based on a cross-national study." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/21197.

Full text
Abstract:
Thesis (MDF)--Stellenbosch University, 2011.<br>ENGLISH ABSTRACT: The study undertakes an extensive literature review and analysis of the South African Government’s venture towards adopting accrual accounting in the national and provincial spheres of government. The venture is benchmarked against similar ventures of New Zealand, Australia and the United Kingdom. The experiences of other countries are used only to the extent needed to shed further light on certain issues and do not constitute a meaningful portion of the study. The study examined whether the accruals basis of accounting will in
APA, Harvard, Vancouver, ISO, and other styles
4

Spear, Nasser A. (Nasser Abdelmonem). "The Information Content of Supplemental Reserve-Based Replacement Measures Relative to that of Historical Cost income and its Cash and Accrual Components of Oil and Gas Producing Companies." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc277915/.

Full text
Abstract:
This study examined whether three reserve-based quantity replacement measures and three reserve-based value replacement measures have incremental information content beyond that of historical earnings and its cash and accrual components. This study also examined whether the cash and accrual components of earnings have incremental information content beyond that of earnings.
APA, Harvard, Vancouver, ISO, and other styles
5

Lynds, Scott. "Destination Based Cash Flow Taxation: A Critical Look at Proposed Corporate Tax Reform and its Impact on the States." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1689.

Full text
Abstract:
The 2016 House Republican Blueprint proposes business tax reform that establishes a destination-based cash flow taxation system (DBCFT). Supporters of DBCFT believe a border adjustment tax appropriately addresses the common concern that modern globalization has outpaced U.S. tax legislation. Stated goals of the border adjustment tax (BAT) are to reduce compliance costs, remove special interest subsidies and crony capitalism, encourage domestic economic growth. This paper contains expositional analysis on the theoretical ramifications associated with a shift to a destination-based system. I eva
APA, Harvard, Vancouver, ISO, and other styles
6

Arnett, Charles A. (Charles Augustus). "A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279172/.

Full text
Abstract:
The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activi
APA, Harvard, Vancouver, ISO, and other styles
7

Olsen, Linnéa. "Can Chatbot technologies answer work email needs? : A case study on work email needs in an accounting firm." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85013.

Full text
Abstract:
Work email is one of the organisations most critical tool today. It`s have become a standard way to communicate internally and externally. It can also affect our well-being. Email overload has become a well-known issue for many people. With interviews, follow up interviews, and a workshop, three persons from an accounting firm prioritise pre-define emails needs. And identified several other email needs that were added to the priority list. A thematic analysis and summarizing of a Likert scale was conducted to identify underlying work email needs and work email needs that are not apparent. Thre
APA, Harvard, Vancouver, ISO, and other styles
8

Mohamed, Metwally Abdelmoneim Bahyeldin. "Risk based management control logics meet geopolitics : a case study from Egypt." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/7983/.

Full text
Abstract:
This thesis concerns the introduction of a Western idea of risk management to a peripheral control system as it examines the unintended consequences of re-embedding Enterprise Risk Management (ERM) in an Egyptian insurance company. It traces how ERM was introduced, constructed, modified, and re-defined over time, causing institutional complexity, heterogenic practices, and identity crisis. It ultimately seeks to understand how a new form of management control was made operable amidst local resistance. The research involved intensive fieldwork with in-depth interviews, direct observations, and
APA, Harvard, Vancouver, ISO, and other styles
9

Domingo, Tony Mendes. "The application of activity based cost and management to support competitive strategy in the banking sector : a South African case study." Doctoral thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/5632.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Hampson, Veronica M. M. "The application of management accounting for achieving public sector outcomes-based performance management in Queensland - a case study." University of Southern Queensland, Faculty of Business, 2009. http://eprints.usq.edu.au/archive/00006529/.

Full text
Abstract:
This research investigates the application of management accounting practices (MAP) for achieving public sector outcomes-based performance management (OBPM) in Queenslandunder its Managing for Outcomes (MFO) policy. It identifies specific principles that support a performance-based environment in which outcomes-based performance is measured and for which costs are determined. This research also investigates whether there is support for the proposed MAP and examines the extent to which MAP is adopted. The research approach provides a complementary view of what should be happening with that whic
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Cash based accounting"

1

Niskanen, Jyrki. On the information content of accrual-based and cash-based accounting income numbers: Their ability to predict investment risk. Helsinki School of Economics and Business Administration, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Carey, Mary, and Cathy Knowles. Accounting. 4th ed. Oxford University Press, 2020. http://dx.doi.org/10.1093/hebz/9780198844808.001.0001.

Full text
Abstract:
Abstract Accounting is made up of two main parts. Part One covers financial accounting. It starts off by looking at the cash budget. It then moves on to the statement of profit or loss. It also looks at balancing the basics. It then turns to company finance and accounts. It also considers the capital structure and investment ratios. The second part is about management accounting. This part discusses costs and break-even analysis, absorption and activity-based costing, and budgeting. It also examines pricing and costs, short-term decision making, investment appraisal techniques, and measuring a
APA, Harvard, Vancouver, ISO, and other styles
3

International Financial Reporting Interpretations Committee and International Accounting Standards Committee Foundation, eds. Exposure draft of proposed amendments to IFRS 2 share-based payment and IFRIC 11 IFRS 2 - group and treasury share transactions: Group cash-settled share-based payment transactions : comments to be received by 17 March 2008. International Accounting Standards Board, 2007.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Shirobokov, Vladimir. Accounting and financial accounting in agriculture. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1911447.

Full text
Abstract:
The textbook has been prepared in accordance with the program of the discipline "Accounting financial accounting". It reflects the current state of accounting and financial accounting in agriculture. The general issues of the organization of accounting in agricultural organizations are considered. The methodology and methodology of financial accounting of specific objects (fixed assets, intangible assets, stocks, cash, settlement transactions, income and expenses, capital, etc.) are covered in detail. The presentation is based on a description of possible accounting options for assets, liabili
APA, Harvard, Vancouver, ISO, and other styles
5

Perry, Myra. Resource-based learning in accounting. Open Learning Foundation, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Adkins, Tony C. Case Studies in Performance Management. John Wiley & Sons, Ltd., 2006.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Carrasco, Jorge Opazo. El estado de flujos de efectivo: Bases para su utilización. Editorial Jurídica ConoSur, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Sacco, John. Using an intranet portal, uniform accounting charts and activity based accounting to assist entrepreneurial nonprofit program management. Idea Group Pub., 2004.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Dennis, Anita. Creating a virtual office: Ten case studies for CPA firms. American Institute of Certified Public Accountants, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Carrasco, Jorge Opazo. El estado de flujos de efectivo: Bases para su preparación y presentación. Editorial Jurídica Conosur, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Cash based accounting"

1

Mioduchowska-Jaroszewicz, Edyta. "A Comparison of Financial Results Based on Accrual and Cash Accounting Data." In Eurasian Business Perspectives. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-67913-6_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Fiala, Lukáš. "The Implementation of Borrower-Based Measures: The Case of the Czech Republic." In Regulation of Finance and Accounting. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99873-8_8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Alqsass, Mohammad, Adnan Qubbaja, Mahmoud Alghizzawi, Mohammad Jebreel, Mohammad Dweiri, and Majed Qabajeh. "The Role of Artificial Intelligence Adoption to Improve Quality of Financial Reports (Case Study Based on Jordanian Traditional Banks)." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-75960-4_54.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Kim, Kwi-Gon. "Decarbonizing Industrial City from a Circular Economy Perspective: The Case of Ulsan Smart Eco-Industrial City, Korea." In LCA and Consumption/Needs-Based GHG Accounting for Climate Action. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-75468-5_12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Monnet, Éric, and Blaise Truong-Loï. "The History and Politics of Public Debt Accounting." In A World of Public Debts. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48794-2_19.

Full text
Abstract:
AbstractA country’s public debt figures vary considerably in any given year, depending on the definitions used. It creates difficulties in constructing and interpreting long-term statistical series. This chapter examines the policy issues behind the definition and accounting of public debt through history. Based on a critical analysis of widely used historical sources, as well as case studies, it discusses how to interpret historical public debt statistics. Analyzing general trends in the historical development of comparability of public debt statistics since the nineteenth century, it identif
APA, Harvard, Vancouver, ISO, and other styles
6

Kim, Kwi-Gon. "Digitalized Accounting for Emissions Across a LNG Value Chain for the District Heating: The Case of a Community Heating System, Korea." In LCA and Consumption/Needs-Based GHG Accounting for Climate Action. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-75468-5_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Kim, Kwi-Gon. "Ecologically Determined Contributions (LDCs) Approach to AI Wetland Eco-Tourism: The Case of Song Dam Lake Wetland, Tam Ky City, Vietnam." In LCA and Consumption/Needs-Based GHG Accounting for Climate Action. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-75468-5_13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Kim, Kwi-Gon. "Supporting Cities to Decarbonize with DLT and Data-Driven GHG Accounting Solutions: The Case of Green Innovation in Construction, GBS, Bulgaria." In LCA and Consumption/Needs-Based GHG Accounting for Climate Action. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-75468-5_10.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Kim, Kwi-Gon. "Correction to: Ecologically Determined Contributions (LDCs) Approach to AI Wetland Eco-Tourism: The Case of Song Dam Lake Wetland, Tam Ky City, Vietnam." In LCA and Consumption/Needs-Based GHG Accounting for Climate Action. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-75468-5_19.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Kim, Kwi-Gon. "Exploring Disruptive Technologies for Consumption-Based GHG Accounting and Climate Action: The Case of Solar Grid Using Big Data Analytics, Port Moresby, Papua New Guinea (PNG)." In LCA and Consumption/Needs-Based GHG Accounting for Climate Action. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-75468-5_11.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Cash based accounting"

1

Khan, Akmal, Naik Muhammad Babar, Mir Ali Abbas, Ahmed Ullah, Zara Rafique, and Muhammad Moiz. "Bridge Failures Caused by Flood: A Case Study of Balochistan." In 14th International Civil Engineering Conference. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-sjte1a.

Full text
Abstract:
The flood caused by the heavy rainfall during July and August 2022 in Balochistan led to massive and widespread damage to the infrastructure and lifelines. A total of 6953.83 km of roads and 435 bridges were damaged in Pakistan. To prevent such losses and create a climate-resilient transport infrastructure system by creating bridges strong enough to endure various natural challenges with minimal harm and swiftly recover their functionality, this study used the data from 35 flood-affected bridges in Balochistan as a case study to create patterns and relationships between flood disaster and brid
APA, Harvard, Vancouver, ISO, and other styles
2

Chojnicka, Paulina, Ivar Björnsson, Leandro Iannacone, and Oskar Larsson Ivanov. "A study on the history of imposed loads in building codes in Sweden." In IABSE Symposium, Tokyo 2025: Environmentally Friendly Technologies and Structures: Focusing on Sustainable Approaches. International Association for Bridge and Structural Engineering (IABSE), 2025. https://doi.org/10.2749/tokyo.2025.1052.

Full text
Abstract:
&lt;p&gt;A necessary foundation for realizing circularity in the building sector is a good understanding of our existing building stock. This includes the design approaches and building codes used at the time of construction. The provisions in building codes have evolved from a heuristically adjusted permissible stress method to a semi-probabilistic safety format using partial safety factors. In addition, the focus has historically been on developing resistance models based on measurements and tests, whereas load models have received comparatively less attention. This study explores the Swedis
APA, Harvard, Vancouver, ISO, and other styles
3

Macdonald, Ruaridh, and Dharik S. Mallapragada. "Integrated Design and Scheduling Optimization of Multi-product processes � case study of Nuclear-Based Hydrogen and Electricity Co-Production." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.158610.

Full text
Abstract:
Increasing wind and solar electricity generation in power systems increases temporal variability in electricity prices which incentivizes the development of flexible processes for electricity generation and electricity-based fuels/chemicals production. Here, we develop a computational framework for the integrated design and optimization of multi-product processes interacting with the grid under time-varying electricity prices. Our analysis focuses on the case study of nuclear-based hydrogen (H2) and electricity generation, involving nuclear power plants (NPP) producing high temperature heat an
APA, Harvard, Vancouver, ISO, and other styles
4

Sas, Laura Georgiana, and Lavinia-Denisia Cuc. "The cash-flow budgeting within a company." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.14.

Full text
Abstract:
Treasury management, in the forecasting stage, anticipates the company's receipts and payments in quantitative terms through the cash inflows and outflows budget. The cash inflows and outflows budget must take into account certain timing differences generated by accrual accounting. In the context of this material, the situation of an entity located in the city of Arad is considered, with retail trade as its main activity, which aims to expand by producing and selling its own organic pasta products. In this context, an Excel-based interface is proposed, which will guide users through several st
APA, Harvard, Vancouver, ISO, and other styles
5

Huian, Maria Carmen, and Marilena Mironiuc. "Influence of corporate life cycle on accrual-based earnings management." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.07.

Full text
Abstract:
This study investigates the opportunistic behavior of managers in reporting the company earnings within the different stages of the corporate life cycle, classified according to the characteristics of their cash flows. On a sample of 73 companies listed on the main segment of the Bucharest Stock Exchange during 2007-2021 and 996 annual observations, the paper uses Least Square Dummy Variable panel data analysis and demonstrates that in the initial stage of the life cycle managers are tempted to exploit the characteristics of the accrual-based accounting to enhance the reported results. Convers
APA, Harvard, Vancouver, ISO, and other styles
6

Abid, Ammar, and Ahmed Younas. "Beyond Gender Diversity: Two Shades of Women Directors and Bank Cash Holdings." In Proceedings of the 2nd International Conference on Sustainable & Digital Business. SLIIT Business School, 2023. https://doi.org/10.54389/fdin7335.

Full text
Abstract:
Drawing upon the precautionary savings theory and agency theory, the researchers present two competing hypotheses to examine the influence of women directors, critical mass, and the attributes of women directors (specifically, educational expertise in terms of level and type, and financial expertise) on decisions related to bank cash holdings. Utilizing a dataset comprising 1375 observations representing 187 Asian commercial banks spanning from 2011 to 2019, it is discovered that women directors (as well as a critical mass of women directors) exhibit a negative correlation with bank cash holdi
APA, Harvard, Vancouver, ISO, and other styles
7

Pan, Liu, and Dai Zili. "The Disclosure of Accounting Information Quality and Capital Allocation Efficiency -- A Study Based on the Perspective of Investment-Cash Flow Sensitivity." In 2013 Fifth International Conference on Measuring Technology and Mechatronics Automation (ICMTMA 2013). IEEE, 2013. http://dx.doi.org/10.1109/icmtma.2013.287.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Bo, Z., S. Hurter, S. Hoerning, J. Underschultz, and A. Garnett. "Accounting Green and Blue Hydrogen in a Net Cash Flow Model for Techno-Economic Assessment on Underground Hydrogen Storage in Australia." In Asia Pacific Unconventional Resources Symposium. SPE, 2023. http://dx.doi.org/10.2118/217336-ms.

Full text
Abstract:
Abstract Hydrogen is expected to play a significant role in the process of decarbonizing the global energy sector where Underground Hydrogen Storage (UHS) may be the only option for large-scale seasonal energy storage. Studies conducted so far to investigate the economic feasibility of UHS in porous reservoirs focus on the levelized cost of energy (LCOE) while the other economic indicators are left unattended. To better assess the techno-economic feasibility of UHS, we built a knowledge-based net cash flow model to estimate the net present value (NPV) and internal rate of return (IRR) of UHS p
APA, Harvard, Vancouver, ISO, and other styles
9

Yeter, Baran, Yordan Garbatov, and Carlos Guedes Soares. "Optimal Management of Offshore Wind Assets at Different Stages of Life Extension Accounting for Uncertainty Propagation." In ASME 2022 41st International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/omae2022-78185.

Full text
Abstract:
Abstract The objective of the present study is to develop an optimal life extension management strategy for ageing offshore wind farms. The optimal management strategy is attained by minimising the overall risk of a group of different assets based on the principles of the modern portfolio theory. The statistical measures regarding the risk and expected return are obtained through a probabilistic techno-economic assessment, which considers the mean wind speed, capacity factor, degradation severity, initial crack size and feed-in tariff as stochastic variables. The expected return accounts for t
APA, Harvard, Vancouver, ISO, and other styles
10

Liu, Qiuyu, Shaopeng Wang, Lijun Zhang, and Qiyi Yu. "Big Data-based Cost Accounting System for Universities under Governmental Accounting System: A Case Study." In DSDE 2024: 2024 The 7th International Conference on Data Storage and Data Engineering. ACM, 2024. http://dx.doi.org/10.1145/3653924.3653927.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Cash based accounting"

1

Nakasone, Eduardo. Soap Operas for Female Micro Entrepreneur Training. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0011672.

Full text
Abstract:
This paper analyzes the impact of the Strengthening Women Entrepreneurship in Peru (SWEP) program. SWEP trained female micro entrepreneurs in business management practices (such as accounting and marketing). The training, which was provided in 4- to 5-hour sessions, used soap operas and practical exercises specifically designed for the program. A field experiment was conducted among a group of micro entrepreneurs based in two Peruvian cities (Lima and Piura) to investigate whether SWEP had a positive impact on its beneficiaries. The results show that the program positively affected the adoptio
APA, Harvard, Vancouver, ISO, and other styles
2

van Aalst, Maarten. Addressing Climate Risk Management in IDB Operations: Options for Project Screening and Analysis, based on Emerging International Guidance and Practice. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0009135.

Full text
Abstract:
The paper intends to explain how ex ante climate proofing in the project cycle relates to other bank activities concerning adaptation to climate change, such as: (i) accounting and analysis for IDB reporting with respect to climate change, (ii) incorporating adaptation in country and sector-level programming, (iii) local and project-level pilot or case studies to gain practical experience, and (iv) capacity development within the IDB and its client countries.
APA, Harvard, Vancouver, ISO, and other styles
3

Chepeliev, Maksym. A Revised CO2 Emissions Database for GTAP. GTAP Research Memoranda, 2022. http://dx.doi.org/10.21642/gtap.rm37.

Full text
Abstract:
Since GTAP 5 Data Base, a special satellite account that estimates CO2 emissions from fossil fuel combustion has been developed (Lee, 2002). A corresponding approach to the estimation of emissions has remained unchanged since then and relies on the Tier 1 method of the 1996 IPCC Guidelines (IPCC/OECD/IEA, 1997). However, a number of concerns regarding discrepancies between GTAP CO2 emissions data and other international data sources, such as EDGAR and IEA, have been raised. In this paper, we compare GTAP CO2 emissions data with other international data sources and quantify the revealed discrep
APA, Harvard, Vancouver, ISO, and other styles
4

Carrasco, Marine, and N'golo Koné. Test for Trading Costs Effect in a Portfolio Selection Problem with Recursive Utility. CIRANO, 2023. http://dx.doi.org/10.54932/bjce8546.

Full text
Abstract:
This paper addresses a portfolio selection problem with trading costs on stock market. More precisely, we develop a simple GMM-based test procedure to test the significance of rading costs effect in the economy with a áexible form of transaction costs. We also propose a two-step procedure to test overidentifying restrictions in our GMM estimation. In an empirical analysis, we apply our test procedures to the class of anomalies used in Novy-Marx and Velikov (2016). We show that transaction costs have a significant effect on investors behavior for many anomalies. In that case, investors signific
APA, Harvard, Vancouver, ISO, and other styles
5

Sakhare, Rahul Suryakant, Jairaj Desai, Wyatt Woker, et al. Connected Vehicle-Centric Dashboards for TMC of the Future. Purdue University, 2023. http://dx.doi.org/10.5703/1288284317642.

Full text
Abstract:
The adoption of dashboards and tools into Traffic Management Centers (TMC) has been growing with advancements in connected vehicle (CV) data. These tools are now being utilized—not only for analyzing work zones, severe crashes, winter operations, and traffic signals—but also to provide measures for characterizing overall system mobility, resiliency, and after-action assessments. Previous studies have extended the concepts to include the enhanced trajectory-based CV data into dashboards that aid agencies in assessing and managing roadways. This study presents the extension of these tools that f
APA, Harvard, Vancouver, ISO, and other styles
6

Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

Full text
Abstract:
The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues
APA, Harvard, Vancouver, ISO, and other styles
7

Cole, Christian, Gordon Milligan, Antony Chuter, et al. How lived experience can inform and direct pain projects: Alleviate Pain Data Hub as a case study. University of Dundee, 2024. https://doi.org/10.20933/100001357.

Full text
Abstract:
BACKGROUND: Chronic pain affects a large proportion of the general population – at least 34% of adults in the UK - and it has a huge impact on people’s lives as well as the workplace and health services, accounting for more than 75% of the years lived with disability. Despite this, chronic pain is poorly captured in clinical data which makes it difficult to identify appropriate patient cohorts especially for retrospective observational studies. A different model for pain-related projects is to include the patient voice directly into the team with the addition of funded patient members. Here we
APA, Harvard, Vancouver, ISO, and other styles
8

Newman-Toker, David E., Susan M. Peterson, Shervin Badihian, et al. Diagnostic Errors in the Emergency Department: A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), 2022. http://dx.doi.org/10.23970/ahrqepccer258.

Full text
Abstract:
Objectives. Diagnostic errors are a known patient safety concern across all clinical settings, including the emergency department (ED). We conducted a systematic review to determine the most frequent diseases and clinical presentations associated with diagnostic errors (and resulting harms) in the ED, measure error and harm frequency, as well as assess causal factors. Methods. We searched PubMed®, Cumulative Index to Nursing and Allied Health Literature (CINAHL®), and Embase® from January 2000 through September 2021. We included research studies and targeted grey literature reporting diagnosti
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Cash based accounting' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography