Relevant bibliographies by topics / Change in accounting principle

Contents

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

Academic literature on the topic 'Change in accounting principle'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Change in accounting principle"

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Buchman, Thomas A., and C. Patrick Fort. "Alternative Disclosure Methods For Accounting Changes And Analysts Earnings Forecasts." Journal of Applied Business Research (JABR) 12, no. 3 (2011): 48. http://dx.doi.org/10.19030/jabr.v12i3.5800.

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<span>Generally accepted accounting principles (GAAP) require that firms changing accounting principles must report the change in one of three ways: the cumulative effect method, the retroactive restatement method, or a no-adjustment (prospective) method. The method a company should use is determined by the type of change being made. This raises the following question: can it be demonstrated that one of these methods is better, in some sense, than the other methods? A major problem in evaluating alternative methods of accounting of the same economic event and in deciding which one method
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Jordan, Charles E., and Stanley J. Clark. "An Examination Of Audit Reporting For Accounting Principles Changes." Journal of Applied Business Research (JABR) 12, no. 3 (2011): 1. http://dx.doi.org/10.19030/jabr.v12i3.5792.

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<span>This article examines audit reporting of accounting principles changes under SAS 58 and compares the results to prior research. The study indicates that auditors both before and after SAS 58 exhibited great diversity in their decisions to modify reports for changes in principles. This lack of uniformity suggests report modifications for changes in principle may be providing little or no relevant information to users.</span>
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Nyman, Martti. "Is the Paradigm Economy Principle relevant?" Journal of Linguistics 23, no. 2 (1987): 251–67. http://dx.doi.org/10.1017/s0022226700011269.

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This paper is meant as a contribution to historical morphology, although it takes the form of a critique. What will be criticized is a particular proposal, made by Carstairs (especially, 1984b), to look upon PARADIGM MIXTURE as a cause of morphological change. An issue not unrelated to this proposal is the use of PARADIGM ECONOMY (Carstairs, 1983) as a teleological principle in accounting for morphological change. We will show that paradigm economy is likely to be irrelevant to historical linguistics.
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Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge
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Safir, Ken. "Vehicle Change and Reconstruction in Ā-Chains." Linguistic Inquiry 30, no. 4 (1999): 587–620. http://dx.doi.org/10.1162/002438999554228.

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Fiengo and May (1994) argue that what they call “vehicle change,” which permits copies of names to be evaluated as pronouns with respect to interpretive principles, plays a key role in accounting for reconstruction effects in ellipsis environments. It is argued here that the alleviation of Principle C violations (“antire construction effects”), where it occurs in Ā-chains, is due not to deletion of the lower copy, as in Chomsky 1995, but to vehicle change. The introduction of vehicle change into the theory of Ā-chains is independently motivated as essential to capturing a robust adjunct/nonadj
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Wilson, Thomas E., and Edward F. Baldwin. "The Accounting Education Change Commission and Accounting Principles Courses: A Survey of Accounting Programs." Journal of Education for Business 70, no. 3 (1995): 157–59. http://dx.doi.org/10.1080/08832323.1995.10117743.

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Sotnikova, Lyudmila Viktorovna. "The transition to CFC statements 5/2019 “Reserves” a retrospective change in accounting policy." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 1 (January 1, 2021): 36–51. http://dx.doi.org/10.33920/med-17-2101-04.

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The article describes the procedure of transition to the retrospective inventory in accordance with the new Federal accounting standard 5/2019 “Reserves” in case of medical reporting organisation will take such account of the decision and will put priority in favor of the principle of comparability in the financial statements to the detriment of rationality, applicable to accounting. A key change in the way work in progress and finished products are accounted for is that organizations do not have a choice in accounting for management expenses — all organizations must recognize them as expenses
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Nguyen, Lisa, Keith Hooper, and Rowena Sinclair. "Conservatism versus change in the Vietnamese accounting field?" Corporate Ownership and Control 11, no. 1 (2013): 471–82. http://dx.doi.org/10.22495/cocv11i1c5art2.

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The paper explores the probability of substantive change in the Vietnamese accounting field from a Bourdieuian perspective. The research question is, "Do the 2 million practitioners in the Vietnamese accounting field look forward to changes that may be brought about by Anglo Saxon institutions such as, the large accounting firms, the international standards and the foreign accounting professions?" Semi structured interviews were conducted to draw from respondents their feelings and thoughts on the possibility of change. Of the 44 interviewees the bookkeepers were more generally negative with r
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Stenheim, Tonny, and Dag Øivind Madsen. "The shift of accounting models and accounting quality: The case of Norwegian GAAP." Corporate Ownership and Control 14, no. 4 (2017): 289–300. http://dx.doi.org/10.22495/cocv14i4c1art11.

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This paper investigates the change in accounting quality when firms shift from a revenue-oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance-oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects on the accounting quality upon IFRS adoption. One possible reason is that the investigated domestic GAAP to a large extent has been adjusted to IFRS prior to IFRS adoption. This is not the case in NGAAP where IFRS adoption led to significant changes in the recognition and measurement ru
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Gláserová, Jana, and Milena Otavová. "Receivables impairment comparison – accounting and taxation perspective." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 3 (2009): 33–42. http://dx.doi.org/10.11118/actaun200957030033.

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Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts. Impairment of the bad debts is the reaction to these changes. The impairment is based on the prudence principle and the true and fair view principle. There are quite different rules for impairment application for taxation purposes in the Czech Republic than for financial reporting are set up by Income Tax Act. The paper is concerned with the comparison
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Dissertations / Theses on the topic "Change in accounting principle"

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Waltilla, Caroline, and Olivia Fredriksson. "Från K2 till K3 : Konsekvenser vid byte av regelverk." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-582.

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Bokföringsnämnden startade år 2004 ett projekt för att ta fram nya regelverk, det så kallade K-projektet. Syftet med K-regelverken är att utformningen för årsredovisning finns samlat på ett ställe. K-projektet är uppdelat i fyra kategorier där företag kategoriseras in beroende på storlek.Från den 1 januari 2014 måste företag tillämpa ett K-regelverk. För en del företag finns möjligheten att välja vilket regelverk av K2 respektive K3 de vill tillämpa. Företag som får välja regelverk och som i nuläget tillämpar K2 men kommer att expandera och få nya intressenter bör byta till K3. Detta för att i
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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Perry, Jacqueline Anita Baughman. "Impact of the Accounting Education Change Commission's Recommendations on Accounting Instruction." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/40355.

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The purpose of this study was to examine the changes in accounting instruction recommended by the Accounting Education Change Commission (AECC) at 11 grant recipient schools and 11 similar non-grant recipient schools randomly selected. The AECC suggested that accounting education should include more communication skills, interpersonal skills, and critical- thinking and problem-solving skills. The AECC also recommended that more emphasis be placed on teaching rather than research. To measure implementation of the recommended changes, a four part Accounting Instruction Change Scale was deve
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Gunatilake, Gayathri. "Accounting Practices: The Change I See." Thesis, University of Canterbury. Accounting and Information Systems, 2014. http://hdl.handle.net/10092/9562.

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In this thesis I explain change in accounting practices and organisations as a construction of the observer. My case study demonstrates how observers construct different static entities and observe change of those constructed entities, and why individuals perceive change differently. These are some key issues raised by past researchers of accounting change that require further examination and fuller explanation. A belief in a reality, assumption of a linear evolution over time and space, and reductionism are common assumptions in extant studies on change. These factors lead to difficulties in
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Kantola, H. (Hannele). "Management accounting change in public health care." Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204680.

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Abstract The aim of this dissertation is to analyse the process of change in management accounting in public-sector health care. The change is examined through the implementation of a nationally homogeneous Diagnosis Related Grouping (DRG) system. The DRG system is used to classify health-care diagnoses into groups for service productisation and pricing. The system has been proposed as a solution for cost accounting and budgeting. The practical motivation of the dissertation is to analyse the embedding of change in organisations´ practises. The theoretical motivation of the dissertation is to
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Von, Alvensleben Philipp Carl. "Fundamental change of circumstances and the principle of 'causa finalis'." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52278.

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Thesis (LLM)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: On the basis of a comparative analysis of the case law in Germany, England and South Africa dealing with fundamental change of circumstances, it is submitted that the underlying principle of this problem area is the idea of frustration of the contractual purpose (causa finalis). The problem of fundamental change of circumstances is directly connected with basic issues of legal theory such as the dichotomy between legal certainty and substantive justice, the role and limits of interpretation, the concretisation of principle
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Kim, Jungmin. "Institutional perspective on accounting change in Korea with special reference to group accounting." Kyoto University, 2007. http://hdl.handle.net/2433/136083.

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Friberg, Viktor, and Heléne Andersson. "Barriers to change." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-552.

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<p>Introduktion – Ekonomistyrning innefattar färdigställandet och användandet av finansiell information och det hjälper företagsledare i sitt beslutsfattande. När det sätts i bruk bland människor har det ett dubbelriktat förhållande där systemet och människorna påverkar varandra. När man ser det så är det inte förvånande att många försök att byta styrsystem misslyckas. För att kunna förstå varför en del försök att byta system lyckas och andra misslyckas är det viktigt att veta var motstånd mot förändringar kommer ifrån och hur motståndet verkar. De flesta modeller som behandlar byte av ekonomi
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Mohamed, Nafsiah. "Privatisation of Malaysian telecommunications accounting and reporting change /." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources, 1996. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=59680.

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Coombs, Hugh M. "Accounting change in municipal corporations, 1835 to 1935." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/accounting-change-in-municipal-corporations-1835-to-1935(e040e3b9-4def-4266-a524-18626876ce3a).html.

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This monograph together with its associated publications is concerned with attempting to identify why municipal corporations developed the accounting methods that they used over the period under review. It questions the statement by Jones (1992, 42) that local authorities in general adopted the accounting techniques that they did because of statutory obligations by an examination of the causes of accounting change in municipal corporations. These authorities are seen by this paper and its associated published works as the drivers of accounting change for the system of local government financia
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Books on the topic "Change in accounting principle"

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Rolfe, Tom. Financial accounting and tax principle: Managerial level. Elesvier, 2004.

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Jones, C. Stuart. Accounting and organisational change. School of Information Systems, University of East Anglia, 1988.

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Lieberman, Daniel, Matthias Jonas, Zbigniew Nahorski, and Sten Nilsson, eds. Accounting for Climate Change. Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5930-8.

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Arnold, A. J. Exit price accounting: Relevance and the realisation principle. Department of Accounting and Financial Management, University of Essex, 1990.

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Daly, Donal A. Lessor accounting: Time for change. University College Dublin, 1993.

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McLaughlin, William F. The relaxation principle: Freedom through a change in viewpoint. Joy Pub. Co., 1987.

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Sherwood, Arthur M. Changes in the New York definition of trust accounting principal and income. LexisNexis, 2002.

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Board, Accounting Standards. Reporting financial performance: Proposals for change. Accounting Standards Board, 1999.

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Oulton, Nicholas. Investment-specific technological change and growth accounting. Bank of England, 2004.

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Lee, Bill. Accounting lag, organizational change and professional journals. University of Portsmouth, Dept. of Business and Management, 1995.

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Book chapters on the topic "Change in accounting principle"

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Chamsuk, Sooksiri. "Counting the Hot Air: Greenhouse Gas (GHG) Accounting Principles for National GHG Emission Inventories (NEIs)." In University Initiatives in Climate Change Mitigation and Adaptation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-89590-1_20.

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Meyer, Kate, and Peter Newman. "The Science of Anthropogenic Climate Change." In Planetary Accounting. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1443-2_2.

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Meyer, Kate, and Peter Newman. "Environmental Accounting, Absolute Limits, and Systemic Change." In Planetary Accounting. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1443-2_5.

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Timmerman, Brent D. "Change Principle #24: Protect the Culture Change." In Starting Lean from Scratch. Productivity Press, 2019. http://dx.doi.org/10.4324/9780429196867-57.

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Figeczky, Gábor, Louise Luttikholt, Frank Eyhorn, Adrian Muller, Christian Schader, and Federica Varini. "Incentives to Change." In True Cost Accounting for Food. Routledge, 2021. http://dx.doi.org/10.4324/9781003050803-7.

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Westra, Laura. "The Principle of Integrity Revisited." In Climate Change and Starvation. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42124-3_6.

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Lieberman, Daniel, Matthias Jonas, Wilfried Winiwarter, Zbigniew Nahorski, and Sten Nilsson. "Accounting for Climate Change: Introduction." In Accounting for Climate Change. Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5930-8_1.

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Nahorski, Zbigniew, Joanna Horabik, and Matthias Jonas. "Compliance and Emissions Trading under the Kyoto Protocol: Rules for Uncertain Inventories." In Accounting for Climate Change. Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5930-8_10.

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Rousse, Olivier, and Benoît Sévi. "The Impact of Uncertainty on Banking Behavior: Evidence from the US Sulfur Dioxide Emissions Allowance Trading Program." In Accounting for Climate Change. Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5930-8_11.

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Bartoszczuk, Paweł, and Joanna Horabik. "Tradable Permit Systems: Considering Uncertainty in Emission Estimates." In Accounting for Climate Change. Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5930-8_12.

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Conference papers on the topic "Change in accounting principle"

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Ciavola, Benjamin T., and John K. Gershenson. "Affordances in Technology Modeling." In ASME 2012 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/detc2012-71432.

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Understanding the mechanisms of technology change is essential for planning multi-generational products, especially for complex systems where subsystem interaction plays a central role. Recently, affordance theory has been proposed as an alternative modeling perspective to the current function-based approach. Using the affordance formulation of Gibson and the technology model of Heidegger, we demonstrate an affordance-based approach providing novel analytical insight into the nature of technical artifacts. This model accounts for the core of function-based methods and provides insight into sta
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Ren, Huilong, Chen Xu, Xueqian Zhou, Serge Sutulo, and Carlos Guedes Soares. "A Numerical Method for Calculation of Ship-Ship Hydrodynamics Interaction in Shallow Water Accounting for Sinkage and Trim." In ASME 2019 38th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/omae2019-96151.

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Abstract Sinkage and trim, which often occur to ships moving in shallow water, do not only have an effect on the ship-ship hydrodynamic interaction forces, but also increase the risk of grounding. An algorithm based on the potential theory has been devised for real-time simulation of the hydrodynamic interaction between two ships in shallow water accounting for sinkage and trim. The shallow water condition is modeled using the mirror image method; while the sinkage and trim are solved iteratively based on the principle of hydrostatic balance, where a mesh trimming procedure is performed when t
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Han, Jihun, Dominik Karbowski, and Aymeric Rousseau. "State-Constrained Optimal Solutions for Safe Eco-Approach and Departure at Signalized Intersections." In ASME 2020 Dynamic Systems and Control Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/dscc2020-3150.

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Abstract This paper provides fundamentals of how to energy-efficiently pass through signalized intersections while avoiding any rear-end collisions with leading vehicles. In our previous works [1, 2], analytical solutions with and without second-order pure state constraints imposed by the preceding vehicle were presented; these showed significant energy saving potential for connected and automated vehicles (CAVs) compared to human-driven vehicles. However, these solutions were derived assuming that the desired distance headway policy does not include a speed change over a predictive horizon, a
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"Transforming a First-year Accounting Course Using a Blended Learning Pathway." In InSITE 2019: Informing Science + IT Education Conferences: Jerusalem. Informing Science Institute, 2019. http://dx.doi.org/10.28945/4305.

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[This Proceedings paper was revised and published in the 2019 issue of the journal Issues in Informing Science and Information Technology, Volume 16] Aim/Purpose: Blended learning can transform students experience and learning in higher education. Although the literature extensively explores benefits of blended learning, limited research exists to provide a detailed design principle for implementing instructional activities in blended courses and its usage as tool to influence learning outcomes for second language first year accounting learners. Background: The objective of this study is to fi
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Baroroh, Niswah, Asrori, Subowo, and Qurrota A’yunin. "The Implementation of Accounting Conservatism Principle in Indonesia." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009503910721078.

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Xu, Jing. "Comparison on Equity Investment Accounting Method Conversion of Old and New Accounting Principle." In 2016 International Conference on Management Science and Innovative Education. Atlantis Press, 2016. http://dx.doi.org/10.2991/msie-16.2016.14.

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Japarova, Damira. "Diagnostics of Financing the System of Public Health in the Kyrgyzstan Republic and its Modernization." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02378.

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Despite the multi-channel resources, the financial sources of state health programs do not cover the needs of their implementation in the Kyrgyz Republic. The residual principle of health financing keeps unchanged and the amount of financing does not match the real health needs. The variety of problems in financing, the ambiguity of their positive practical solutions and controversy of theoretical aspects makes the research topic particularly relevant. No funds are allocated for prevention, and this type of medical service remains formally, just on paper. The main drawback of compulsory health
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Barry, Jeff, Rafael G. Mora, and Brian Carlin. "An Approach for Prioritizing Pipeline Water Crossings (WC) for Effective Mitigation and Monitoring." In 2014 10th International Pipeline Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/ipc2014-33656.

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This paper provides an approach for assessing and classifying riverine pipeline crossings to prioritize effective mitigation and monitoring. These processes require understanding of and accounting for channel processes, river dynamics, geomorphic principals and soil mechanics to estimate bed scour and bank erosion degradation mechanisms at water crossings and their potential effects on the pipeline. The intent of this paper is to share generic experiences in ranking water crossings based on their susceptibility to and identification of integrity threats under multiple existing and future hydro
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Nan, Zhang. "Research on the Influence of Accounting Environmental Change on Financial Accounting Theoretical Innovation." In 2014 2nd International Conference on Advances in Social Science, Humanities, and Management. Atlantis Press, 2014. http://dx.doi.org/10.2991/asshm-14.2014.142.

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Lee, Chin Soon, Neil D. Jones, and Amir M. Ben-Amram. "The size-change principle for program termination." In the 28th ACM SIGPLAN-SIGACT symposium. ACM Press, 2001. http://dx.doi.org/10.1145/360204.360210.

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Reports on the topic "Change in accounting principle"

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Hulten, Charles. Growth Accounting When Technical Change is Embodied in Capital. National Bureau of Economic Research, 1992. http://dx.doi.org/10.3386/w3971.

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Taylor, Margaret, and K. Sydny Fujita. Accounting for Technological Change in Regulatory Impact Analyses: The Learning Curve Technique. Office of Scientific and Technical Information (OSTI), 2013. http://dx.doi.org/10.2172/1171549.

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Woodall, Christopher W., John W. Coulston, Grant M. Domke, et al. The U.S. forest carbon accounting framework: stocks and stock change, 1990-2016. U.S. Department of Agriculture, Forest Service, Northern Research Station, 2015. http://dx.doi.org/10.2737/nrs-gtr-154.

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J., Nkem, Oswald D., Kudejira D., and Kanninen M. Counting on forests and accounting for forest contributions in national climate change actions. Center for International Forestry Research (CIFOR), 2009. http://dx.doi.org/10.17528/cifor/002893.

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Carleton, Tamma, Amir Jina, Michael Delgado, et al. Valuing the Global Mortality Consequences of Climate Change Accounting for Adaptation Costs and Benefits. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27599.

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Hulten, Charles, and Leonard Nakamura. Accounting for Growth in the Age of the Internet: The Importance of Output-Saving Technical Change. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23315.

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Caballero, Ricardo, Emmanuel Farhi, and Pierre-Olivier Gourinchas. Rents, Technical Change, and Risk Premia: Accounting for Secular Trends in Interest Rates, Returns on Capital, Earning Yields, and Factor Shares. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23127.

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

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The Conversion of Land Use and its Effects modeling framework (CLUE) was developed to simulate land use change using empirically quantified relations between land use and its driving factors in combination with dynamic modeling of competition between land use types. Being one of the most widely used spatial land use models, CLUE has been applied all over the world on different scales. In this document, we demonstrate how the model can be used to develop a multi-regional application. This means, that instead of developing numerous individual models, the user only prepares one CLUE model applica
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Fuentes, Rolando. Distribution Networks Tariff Design in the Era of Decentralization: A Business Model Approach. King Abdullah Petroleum Studies and Research Center, 2020. http://dx.doi.org/10.30573/ks--2020-dp24.

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In this paper we discuss the unexplored two-way relationship between distribution network tariff design and the emergence of new business models in the power sector. Distribution network tariffs have traditionally used a cost accounting method. We suggest, instead, the use of a business model framework to analyze the extent to which emerging business models in the power sector change the way electricity distribution network services are priced and packaged.
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10

Führ, Martin, Julian Schenten, and Silke Kleihauer. Integrating "Green Chemistry" into the Regulatory Framework of European Chemicals Policy. Sonderforschungsgruppe Institutionenanalyse, 2019. http://dx.doi.org/10.46850/sofia.9783941627727.

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20 years ago a concept of “Green Chemistry” was formulated by Paul Anastas and John Warner, aiming at an ambitious agenda to “green” chemical products and processes. Today the concept, laid down in a set of 12 principles, has found support in various arenas. This diffusion was supported by enhancements of the legislative framework; not only in the European Union. Nevertheless industry actors – whilst generally supporting the idea – still see “cost and perception remain barriers to green chemistry uptake”. Thus, the questions arise how additional incentives as well as measures to address the ba
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