Academic literature on the topic 'Cash book'

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Journal articles on the topic "Cash book"

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Tóth, Miroslav, and Alena Tóthová. "Basic economic indicators of book publishing." SHS Web of Conferences 83 (2020): 01067. http://dx.doi.org/10.1051/shsconf/20208301067.

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The publishing activity and the publishing of books are part of the creative industry. A peculiarity of the book publishing industry is that it combines art, culture, business and technology. Although it creates less than 1% of job opportunities in Slovakia, it is linked to another 1% of co-workers. The importance of publishing books is also that it contributes to the employment of women and youth. In our paper we explore the book publishing industry. We find out the development of the number of enterprises, the development of the number of employees, basic economic indicators such as cash inc
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Sululing, Siswadi, Haruni Ode, and Mohammad Gifari Sono. "Financial Management Model Village." International Journal of Applied Business and International Management 3, no. 2 (2018): 105–16. http://dx.doi.org/10.32535/ijabim.v3i2.163.

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This research aims to improve knowledge of the village head and village apparatus about administering and accounting of financial transactions using accounting model village village, this type of research is the research field to the villages of recipients the village Fund, the allocation of funds, and local tax and regional levies in the Regency of Banggai Central Sulawesi Province.
 Sampling method was purposive sampling, while the analysis tools used are model villages, using accounting using public cash book, daily maid, cash book bank book, book, book inventory tax village, books sup
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Rahman, Aulia Fuad. "MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 15, no. 2 (2017): 232. http://dx.doi.org/10.24034/j25485024.y2011.v15.i2.2290.

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Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of ac
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Rahman, Aulia Fuad. "MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 15, no. 2 (2018): 232–46. http://dx.doi.org/10.24034/j25485024.y2011.v15.i2.230.

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Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of ac
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Eksandy, Arry, and Dirvi Surya Abbas. "Relevansi Nilai Earning per Share, Price Book Value, Cash Flow, Current Ratio dan Harga Saham: Return on Asset Sebagai Pemoderasi." Jurnal Akuntansi 12, no. 2 (2020): 187–202. http://dx.doi.org/10.28932/jam.v12i2.2152.

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The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in manufacturing companies found in Indonesia stock exchange. This research population publishes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 9 companies. The type of data used
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Holly, Anthony. "VOLATILITAS ARUS KAS, TINGKAT UTANG, BOOK TAX DIFFERENCES DAN DAMPAKNYA TERHADAP PERSISTENSI LABA." AJAR 2, no. 02 (2019): 121–53. http://dx.doi.org/10.35129/ajar.v2i02.84.

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The purpose of this research is to investigate cash flow volatile, debt level, book tax differences and its impact to earning persistence. This research using companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, earning persistence, and independent variable, cash flow volatile, debt level and book tax differences. The result of the research revealed cash flow volatile and debt level have negative and significant effec
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Ntoung Agbor Tabot, Lious, Outman Ben Chettah, and Eva Masárova. "Agency cost of type I and accounting numbers in Australia and India." Corporate Ownership and Control 13, no. 4 (2016): 307–16. http://dx.doi.org/10.22495/cocv13i4c2p4.

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This paper has as objective to assess the agency cost of type I on the value relevance of accounting numbers (earnings and book value) for all listed firms in the manufacturing, retailing and service industries in Australia and India from 2005 to 2012 using the modified version of the Ohlson’ model in Faud and Mohd, (2008) where price is express as a linear function of earnings, book value and various accounting numbers. As predicted, the results show that both earnings and book value are value relevance for the manufacturing, retailing and servicing industry in Australia and India. The presen
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Setiawan, Rahmat, and Valiant Nur Hasyim. "DETERMINAN METODE PEMBAYARAN AKUISISI DI INDONESIA: BUKTI EMPIRIS DI INDONESIA." Business and Finance Journal 4, no. 2 (2019): 141–46. http://dx.doi.org/10.33086/bfj.v4i2.660.

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This research purpose to examine what factor that determine method of payment acquisition in Indonesia. The period of sample during 2000-2017 and using multinomial logistic regression. There are 85 samples of transanctions (57 using cash payment, 18 using mix payment, and 10 using stock payment). Independent variables are market to book ratio, market capitalization, tobin’s Q, cash flow, and standard deviations of return. Acquirer Correlation as a control variable. This study find that market to book ratio has positive effect on stock and mix payment method than cash payment method at 10%. Tob
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Moon Sub Choi, Paul, and Joung Hwa Choi. "Why do firms hold cash? Evidence from Korean stock listings." Investment Management and Financial Innovations 13, no. 3 (2016): 311–21. http://dx.doi.org/10.21511/imfi.13(3-2).2016.03.

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Corporate governance and the availability of external financing can be important determinants of corporate cash holdings. In this research, in line with Opler et al. (1999), the authors find that Korean firms’ cash holdings are affected by firm-level characteristics including firm size, leverage, market to book, cash flow ratio, net working capital, and cash flow volatility in addition to corporate governance. Rather than agency-prone, the authors can ascribe the increase in cash holdings to the precautionary corporate demand for cash (Campbell et al., 2001). The authors also report that opera
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Aisyah, Euis Sitinur, Maimunah Maimunah, and Aris Martono. "Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know the Company's Financial Ratios." Aptisi Transactions on Management (ATM) 1, no. 1 (2017): 56–60. http://dx.doi.org/10.33050/atm.v1i1.657.

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Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure can be done. Closing the book itself is useful to determine the company's financial position before closing, by looking at the final results of the profit and loss. It is known that the process of closing the book takes a long time with extra precision. However, this has become easier by using WBAOS (Web Based Accounting Online System) 2.0, be
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Dissertations / Theses on the topic "Cash book"

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Hanlon, Michelle Lee. "The persistence and pricing of earnings, accruals and cash flows when firms have large book-tax differences /." Thesis, Connect to this title online; UW restricted, 2003. http://hdl.handle.net/1773/8811.

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Muzhingi, Taurai. "The relative value relevance of book values, operating cash flows, EVA and earnings: A South African perspective." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29220.

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Most investors would want to know what is included in the price of a share and how far accounting data explain the share price. This study uses the most common measures of financial performance to measure what is explained by the share price. Most analyst briefings use these financial performance measures: book value per share, cash flow per share, earnings per share and most recently the market performance measure, the economic value added (EVA) in the share valuations. The objective of the study is to examine the relationship between the above measures of financial performance as presented i
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Bogstrand, Oskar, and Erik Alexander Larsson. "Have IFRS Contributed to an Increased Value-Relevance? : The Scandinavian Evidence." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-179805.

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This paper examines the value-relevance of Scandinavian earnings information and book values over the past decade in order to shed some light on whether the extensive global adoption of IFRS/IAS has contributed to an increased accounting quality in terms of economic decision-usefulness to equity investors. We address this research question using a sample of 4.310 firm-year observations for 431 exchange-listed companies at NASDAQ OMX Nordic and Oslo Stock Exchange between 2001 and 2010. The degree of value-relevance in our firm-sample is operationalized through two price regressions and one ret
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Orlova, Daria. "Tax avoidance and Credit Rating association." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359873.

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In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective tax rate increases at least by 1%. Also, the negative association between book-tax differences and credit rating found.
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Du, Ruixue. "Intangible Assets Valuation in the Hospitality Industry." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50577.

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Market value of firms and book value of firms are rarely the same. The difference, which is attributed to unrecorded or unrecognized intangible assets, has increased significantly since the 1970s. The issue of appropriately valuing these intangible assets, however, still remains unresolved. The purpose of this study is to address this lack of understanding of valuing intangible assets in the hospitality industry. Five intangible asset investments: Research and Development, Training, Advertising, Labor, Pension, and one business model, Franchising, are chosen as the valuation constructs in this
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Yeoh, Daniel Ghee Chong, and danielyeoh@cimb com my. "An Empirical Examination of Physical Asset Expenditure Announcements in Australia: Growth Opportunities, Free Cash Flow and Capital Market Monitoring." The Australian National University. Commerce, 2001. http://thesis.anu.edu.au./public/adt-ANU20010702.160428.

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This thesis examines the stock market price variations associated with physical asset expenditure announcements in Australia. With the exception of the study of Chen and Ho (1997) in Singapore, most capital expenditure studies in other markets investigate the announcement effects associated with changes in budgeted capital expenditures. The fact that there is almost never any firm level capital budget announcement in Australia presents a unique opportunity to examine individual physical asset expenditure announcements. ¶ Three primary hypotheses pertaining to growth opportunities, free cash
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Van, Aswegen Anina. "The hidden constituents of cost of capital." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/29547.

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The concept of capital has been a much debated issue throughout economic, accounting and finance history. In economics it was defined as the financial resources utilised by companies while other definitions indicated it represented the actual capital goods themselves. This dualistic meaning of capital has led to various interpretations of the concept of capital and these different interpretations can also be found in the cost of capital model. The cost of capital model is a decision-useful financial tool employed by management to make decisions regarding the financing of projects, performance
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Lohfink, Gayla S. "Responses to postmodern picture books : a case study of a fourth grade book club /." Search for this dissertation online, 2006. http://www.lib.umi.com/cr/ksu/main.

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Bartoničková, Jitka. "Ocenění strojírenského podniku HTP s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-149856.

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The aim of the diploma thesis is to estimate the objectivised value of the Czech engineering company HTP s.r.o. based on the same concept up to 1. 1. 2011. Valuation is performed using discounted cash flow (DCF equity) with limited lifetime and book value method. The work includes financial analysis, strategic analysis, analysis and prognosis value generators, financial plan and final valuation.
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Berglerová, Lucie. "Ocenění podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193748.

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The Master's Thesis aims to analyze and evaluate the Vitana company at 31st December, 2013. The thesis is divided into parts that correspond with the valuation process. First of all the Vitana company is described. The valuation starts with a strategic analysis where strengths and weaknesses, market development, industry, economy and competition are identified. This is followed by a financial analysis that explains the past of the Vitana company. To determine the value of the company it is necessary to define generators of value and make their prognosis. After that the financial plan is drawn
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Books on the topic "Cash book"

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Schwallie, Daniel Phillip. Cash balance plan answer book. 2nd ed. Wolters Kluwer Law & Business, 2012.

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The cash book: High yields with safety. Jefferson Research, 1992.

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The cash book: High yields with safety. New York Institute of Finance, 1992.

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Thomas, Morton. Cash flow letter book for the small business. J. Wiley, 1993.

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Bartsch, Henry. Antique cash registers, 1880-1920: The yellow book. Order from L. Sanchez, 1987.

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Groberman, Jeff. The garage sale book: Turn your trash into cash. Prima Pub. & Communications, 1987.

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Howell-Carey, Chantal. The All-New Real Estate Foreclosure, Short-Selling, Underwater, Property Auction, Positive Cash Flow Book. John Wiley & Sons, Ltd., 2009.

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Allyson, Hayden, ed. The cash flow management book for nonprofits: A step-by-step guide for managers, consultants, and boards. Jossey-Bass, 2001.

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Payment, CashManage. Petty Cash Ledger: Petty Cash Organizer, Petty Cash Slips, Income Expenditure Notebook, Petty Cash Receipt Pad, Petty Cash Receipt Book, Bookkeeping Record Book for Self Employed, Business Accounts Petty Cash, Cash Receipt Payments Book, Small. Independently Published, 2020.

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Payment, CashManage. Petty Cash Ledger: Petty Cash Organizer, Petty Cash Slips, Income Expenditure Notebook, Petty Cash Receipt Pad, Petty Cash Receipt Book, Bookkeeping Record Book for Self Employed, Business Accounts Petty Cash, Cash Receipt Payments Book, Small. Independently Published, 2020.

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Book chapters on the topic "Cash book"

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Stevens, P. "Cash Book and Cash Discounts." In Work Out Principles of Accounts for First Examinations. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18141-4_6.

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Stevens, P. "Cash Book and Cash Discounts." In Work Out Accounting GCSE. Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-09460-8_6.

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Herbert, Michael. "The cash book." In Practical Accounts 1. Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-10549-6_7.

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Bright, George, and Michael Herbert. "The Cash Book." In Mastering Accounting. Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_5.

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Giles, R. S. "The Cash Book." In Finance and Accounting. Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_10.

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Giles, R. S. "The Petty Cash Book." In Finance and Accounting. Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_12.

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Efthymiou, Leonidas, and Sophia Michael. "The Cyprus Cash Crash: A Case of Collective Punishment." In The Book of Payments. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-60231-2_13.

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Kumar, Lakshmi. "Can Mobile Money Replace Cash in India?" In The Book of Payments. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-60231-2_25.

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Gusev, Daniel. "The Russian Payments Scheme: Politics, Innovation and the Cash Problem." In The Book of Payments. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-60231-2_19.

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Mazzarol, Tim, and Sophie Reboud. "Work Book: Cash Flow, Profit and Working Capital." In Springer Texts in Business and Economics. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-9513-0_11.

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Conference papers on the topic "Cash book"

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Desai, Tejash, Sahil Gandhi, Pranav Murlidhar, Sankalp Gupta, M. Vijayalakshmi, and G. P. Bhole. "An enterprise-friendly book recommendation system for very sparse data." In 2016 International Conference on Computing, Analytics and Security Trends (CAST). IEEE, 2016. http://dx.doi.org/10.1109/cast.2016.7914968.

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Derby, Stephen, Matthew P. Simon, Raymond H. Puffer, et al. "State Library Materials Handling System Design: Part I." In ASME 2000 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2000. http://dx.doi.org/10.1115/detc2000/flex-14043.

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Abstract This paper (part one of two) addresses the investigative efforts of the Center for Automation Technologies (CAT), Rensselaer Polytechnic Institute, into the requirements and processes of the New York State Talking Book and Braille Library (TBBL), and the describes the first several module concepts in the automation system designed to assist the TBBL staff in the processing of “talking books” (books on cassette). Part two discusses the remaining modules, system simulations, and conclusions. The primary purposes for this modular system are 1. To assist the TBBL in meeting increased thro
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"IEEE CASE 2007 Book of Abstracts." In 2007 IEEE International Conference on Automation Science and Engineering. IEEE, 2007. http://dx.doi.org/10.1109/coase.2007.4341642.

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Pei Fen Chong, Yan-Peng Lim, and Siew Woei Ling. "E-book design preferences: A case study." In 2008 International Symposium on Information Technology. IEEE, 2008. http://dx.doi.org/10.1109/itsim.2008.4631538.

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Lee, D. J., Yuchou Chang, James K. Archibald, and Clint Pitzak. "Matching book-spine images for library shelf-reading process automation." In 2008 IEEE International Conference on Automation Science and Engineering (CASE 2008). IEEE, 2008. http://dx.doi.org/10.1109/coase.2008.4626503.

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Yang, Haijing. "Study on Book Purchase Strategy Based on Web Data Mining Technology." In 2011 International Conference on Control, Automation and Systems Engineering (CASE). IEEE, 2011. http://dx.doi.org/10.1109/iccase.2011.5997591.

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Bikos, Georgios, and Panagiota Papadimitriou. "Book swapping and book exchange libraries: Aspects of the phenomenon and the case of Greece." In INTERNATIONAL CONFERENCE ON INTEGRATED INFORMATION (IC-ININFO 2014): Proceedings of the 4th International Conference on Integrated Information. AIP Publishing LLC, 2015. http://dx.doi.org/10.1063/1.4907850.

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Wan-Hsin Lee and Jenn-Yeu Chen. "A contrastive study of E-book and paper-book reading behaviors: The case of the JinYong Reader." In 2013 1st International Conference on Orange Technologies (ICOT 2013). IEEE, 2013. http://dx.doi.org/10.1109/icot.2013.6521222.

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Cunlu Zhang and Yangfan Lin. "Risk control of book supply chain: A case study." In 2008 International Conference on Service Systems and Service Management (ICSSSM 2008). IEEE, 2008. http://dx.doi.org/10.1109/icsssm.2008.4598469.

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Cubillos, Claudio, and Makarena Donoso. "Towards Open Agent Systems: A Book-Trading Study Case." In 2009 Fourth International Conference on Computer Sciences and Convergence Information Technology. IEEE, 2009. http://dx.doi.org/10.1109/iccit.2009.266.

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Reports on the topic "Cash book"

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Schlossberg, Marc, Rebecca Lewis, Aliza Whalen, et al. Rethinking Streets for Physical Distancing. Transportation Research and Education Center (TREC), 2021. http://dx.doi.org/10.15760/trec.257.

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This report summarizes the primary output of this project, a book of COVID-era street reconfiguration case studies called Rethinking Streets During COVID-19: An Evidence-Based Guide to 25 Quick Redesigns for Physical Distancing, Public Use, and Spatial Equity. COVID-era needs have accelerated the process that many communities use to make street transformations due to: a need to remain physically distanced from others outside our immediate household; a need for more outdoor space close to home in every part of every community to access and enjoy; a need for more space to provide efficient mobil
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Hansen, Erwin, and Rodrigo Wagner. Multinationals Stockpiling Cash: Exploring a Commodity Boom. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0000054.

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Petropoulou, Dimitra. Designing questions for online, open-book assessment (Video case study). The Economics Network, 2020. http://dx.doi.org/10.53593/n3342a.

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McQuaid, Julia, Patricio Asfura-Heim, Daniella Mak, and Alexander Powell. Rethinking the U.S. Approach to Boko Haram: The Case for a Regional Strategy. Defense Technical Information Center, 2015. http://dx.doi.org/10.21236/ada613687.

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Belporo, Lydie. Building Peace through DDR Programs: Lessons from Reintegrating Boko Haram Ex-Recruits in Cameroon. RESOLVE Network, 2021. http://dx.doi.org/10.37805/pn2021.19.lpbi.

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In the countries of the Lake Chad Basin, Boko Haram’s emergence has created major new security challenges for the region’s governments. Cameroon’s Far North region, the most populous in the country, is at the heart of these security issues. Since late 2020, Boko Haram has intensified attacks in Far North localities with assassinations targeting civilians, kidnappings, and looting in small towns along the Nigerian border. In response, the Cameroonian government has pursued a hardline strategy and militarized the affected localities. In addition to arbitrary arrests, prolonged pre-trial detentio
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Nelson, Gena. Proportional Reasoning Interventions in Special Education Synthesis Coding Protocol. Boise State University, 2021. http://dx.doi.org/10.18122/sped136.boisestate.

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The purpose of document is to provide readers with the coding protocol that authors used to code nine group and single case design intervention studies focused on proportional reasoning interventions for students (grades 5-9) with learning disabilities (LD) or mathematics difficulty (MD). The studies yielded intervention effects ranging from g = −0.10 to 1.87 and from Tau-U = 0.88 to 1.00. We coded all of the studies for variables in the following categories: study information, intervention features, dependent measures, participant demographics, LD and MD criteria and definitions, instructiona
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Oza, Shardul, and Jacobus Cilliers. What Did Children Do During School Closures? Insights from a Parent Survey in Tanzania. Research on Improving Systems of Education (RISE), 2021. http://dx.doi.org/10.35489/bsg-rise-ri_2021/027.

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In this Insight Note, we report results of a phone survey that the RISE Tanzania Research team conducted with 2,240 parents (or alternate primary care-givers) of primary school children following the school closures in Tanzania. After the first case of COVID-19 was confirmed in Tanzania on 16 March 2020, the government ordered all primary schools closed the following day. Schools remained closed until 29 June 2020. Policymakers and other education stakeholders were concerned that the closures would lead to significant learning loss if children did not receive educational support or engagement
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Thurston, Alexander. In Brief: Foreword for the Lake Chad Basin Research Initiative Compendium. RESOLVE Network, 2021. http://dx.doi.org/10.37805/lcb2021.1.

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In fall 2017, the RESOLVE Network launched a major project to analyze religiosity on university campuses in the Lake Chad Basin. The project was related but not limited to the context of the Boko Haram insurgency. The project generated four major studies, including one research report based on a desk literature review and three country case studies (Nigeria, Cameroon, and Chad) based on original fieldwork. The project was driven by policymakers’ and researchers’ desire to more fully understand political and religious change in this conflict-affected region. This RESOLVE research project sought
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Artana, Daniel, Cynthia Moskovits, Jorge Puig, and Ivana Templado. Fiscal Rules and the Behavior of Public Investment in Latin America and the Caribbean: Towards Growth-Friendly Fiscal Policy?: The case of Argentina. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003057.

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This paper analyzes the implementation of Fiscal Rules (FR) in Argentina. Several clear attempts to establish a FR at the national level are identified. The analysis suggests that the environment matters. The only FR that was binding in the period was approved in 2004 during an economic boom, with the country under a program with the IMF and with high political support. During the world financial crisis the expenditure ceilings were relaxed, however, and current primary expenditures soared. Simulations show that a countercyclical fund could have been implemented even after reducing highly dist
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Zinenko, Olena. THE SPECIFICITY OF INTERACTION OF JOURNALISTS WITH THE PUBLIC IN COVERAGE OF PUBLIC EVENTS ON SOCIAL TOPICS. Ivan Franko National University of Lviv, 2021. http://dx.doi.org/10.30970/vjo.2021.49.11056.

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Consideration of aspects of the functioning of mass media in society requires a comprehensive approach based on universal media theory. The article presents an attempt to consider public events in terms of a functional approach to understanding the media, proposed by media theorist Dennis McQuayl in the theory of mass communication. Public events are analyzed, on the one hand, as a complex object of journalistic reflection and, on the other hand, as a situational media that examines the relationship of agents of the social and media fields in the space of communication interaction. Taking into
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