Relevant bibliographies by topics / Definition of accounting

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

Academic literature on the topic 'Definition of accounting'

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

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Journal articles on the topic "Definition of accounting"

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Rhodes, J. B. "COST ACCOUNTING-A DEFINITION." Journal of the American Society for Naval Engineers 49, no. 1 (March 18, 2009): 57–64. http://dx.doi.org/10.1111/j.1559-3584.1937.tb02203.x.

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PREVITS, GARY JOHN, LEE D. PARKER, and EDWARD N. COFFMAN. "Accounting History: Definition and Relevance." Abacus 26, no. 1 (March 1990): 1–16. http://dx.doi.org/10.1111/j.1467-6281.1990.tb00229.x.

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Bayou, Mohamed E., and Eric Panitz. "Definition And Content Of Persuasion In Accounting." Journal of Applied Business Research (JABR) 9, no. 3 (September 29, 2011): 44. http://dx.doi.org/10.19030/jabr.v9i3.6034.

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Accounting has often been described as a language and as an information system. Language instigates thought processes that may predispose participants in communication activities to a given mode of perception and behavior. Persuasion is a communication strategy designed to satisfy the needs of the parties involved. Hence, a clear understanding of the nature and role of persuasion in accounting is essential to academic and professional accountants. In this report a definition of persuasion in accounting is developed followed by a discussion of persuasion process, content and source. Factor analysis of CPAs evaluation of several persuasion content variables reveals six factors underlying persuasion content. These are authoritative sources (tax regulations; accounting standards authorities; CPAs) and characteristics (qualitative; presentation; and novelty) of accounting information.
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Szychta, Anna. "DEFINITION OF MANAGEMENT ACCOUNTING – THE EVOLUTIONARY APPROACH." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 513 (2018): 383–94. http://dx.doi.org/10.15611/pn.2018.513.36.

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Butkova, Oksana. "The definition of «capital» as an economic and accounting category." E3S Web of Conferences 175 (2020): 13011. http://dx.doi.org/10.1051/e3sconf/202017513011.

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The definition of «capital» has attracted and continues to attract the attention of researchers of the international scientific community, since any economic entity revolving in the economic space should possess certain capital and be clearly aware of what goals it needs to be invested at a specific point in time. With the advancement of science new economic categories have appeared, which are integral part of the conceptual definition of «capital». In this regard, due to the novelty of some components of the capital for the Russian economy, differences arise in the interpretation of the concept and, as a result, its incorrect use in the practical activities of Russian economic entities. Through research there has been revealed that the term content of the definition of «capital» as an economic and accounting category has been changing along with the evolutionary process of economic knowledge. The article systematizes the views on the concept of «capital» from the perspective of economic theory and accounting. The relationship between the components of the definition of «capital» is highlighted. Author’s definitions of the componentsof «capital» within the system of the accounting and analytical system of an economic entity are proposed.
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Kim, Junsu, Seok-Woo Son, Edwin P. Gerber, and Hyo-Seok Park. "Defining Sudden Stratospheric Warming in Climate Models: Accounting for Biases in Model Climatologies." Journal of Climate 30, no. 14 (July 2017): 5529–46. http://dx.doi.org/10.1175/jcli-d-16-0465.1.

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A sudden stratospheric warming (SSW) is often defined as zonal-mean zonal wind reversal at 10 hPa and 60°N. This simple definition has been applied not only to the reanalysis data but also to climate model output. In the present study, it is shown that the application of this definition to models can be significantly influenced by model mean biases (i.e., more frequent SSWs appear to occur in models with a weaker climatological polar vortex). To overcome this deficiency, a tendency-based definition is proposed and applied to the multimodel datasets archived for phase 5 of the Coupled Model Intercomparison Project (CMIP5). In this definition, SSW-like events are defined by sufficiently strong vortex deceleration. This approach removes a linear relationship between SSW frequency and intensity of the climatological polar vortex in the CMIP5 models. The models’ SSW frequency instead becomes significantly correlated with the climatological upward wave flux at 100 hPa, a measure of interaction between the troposphere and stratosphere. Lower stratospheric wave activity and downward propagation of stratospheric anomalies to the troposphere are also reasonably well captured. However, in both definitions, the high-top models generally exhibit more frequent SSWs than the low-top models. Moreover, a hint of more frequent SSWs in a warm climate is found in both definitions.
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Murray, Dennis. "What Are the Essential Features of a Liability?" Accounting Horizons 24, no. 4 (December 1, 2010): 623–33. http://dx.doi.org/10.2308/acch.2010.24.4.623.

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SYNOPSIS: The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the process of jointly re-examining their conceptual frameworks. The re-examination includes assessing the definition of a liability. The Boards’ existing liability definitions include three criteria: (1) a present obligation; (2) a past transaction or event; and (3) a probable future sacrifice of economic benefits. The Boards have recently proposed that a liability be defined as “a present obligation for which the entity is the obligor” (FASB 2008c, 2). The proposed definition mentions only one time dimension (the present). References to the past and future are omitted. This paper argues that these omissions are undesirable. Omitting a reference to the past removes the link between the definition and the tradition of historically based financial statements. More importantly, however, the failure to reference future sacrifices of economic benefits divorces the definition from the primary objective of financial reporting: to provide information about the “amount, timing and uncertainty of an entity’s future cash flows” (FASB 2008a, para. OB6). This paper offers an alternative definition that emphasizes the past and future rather than the present.
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Argerich, Jaume, and Claudio Cruz-Cázares. "Definition, sampling and results in business angels’ research: toward a consensus." Management Decision 55, no. 2 (March 20, 2017): 310–30. http://dx.doi.org/10.1108/md-07-2016-0487.

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Purpose The lack of a standard definition and data sources makes it hard to compare findings and advance our knowledge in the business angel’s domain. The purpose of this paper is to tackle this problem by presenting a proposal of a potential definition of business angels that it based on ten issues identified in 30 years of business angels’ research. Design/methodology/approach The paper reviews 24 studies on business angels and classifies definition inconsistencies found in ten different issues. Those differences are compared with methodological choices on sampling and with subsequent results. Findings The authors observe a connection between definitional and sampling choices, and the results obtained. Inconsistent definitions can lead to results that are more than 400 times higher in terms of investment per project, for example. Research limitations/implications The authors believe that the main implication of proposing a standard definition of business angles could help the academia in decreasing the great observed diversity which is actually leading to inconsistent and incomparable results that limit our understanding of this phenomenon. Originality/value This paper differs from previous studies as it tackles the problem by identifying the definitional issues and presents a framework in order to build a consensus definition, rather than just comparing definitions.
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Challen, Don, and Craig Jeffery. "Definition of the Reporting Entity." Australian Accounting Review 15, no. 35 (March 2005): 71–78. http://dx.doi.org/10.1111/j.1835-2561.2005.tb00254.x.

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Tikhonova, Irina. "Problems of Electronic Workflow Application in Accounting." Известия Байкальского государственного университета 28, no. 3 (September 3, 2018): 452–60. http://dx.doi.org/10.17150/2500-2759.2018.28(3).452-460.

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Information technologies in accounting are widely used inside the company and also when dealing with other companies and regulatory bodies. Switch to paperless workflow in accounting is promising and profitable for all the participants. Whereas analysis of contemporary scientific publications shows absence of basic terms of electronic document management, gaps in legislation, inconsistency of legal definitions. The article considers the evolution of the information accounting systems introduction, the definition and properties of an electronic document are analyzed, the criteria that allow equating a signed electronic document with a document on paper are considered. Factors constraining development of electronic document circulation are generalized.
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Dissertations / Theses on the topic "Definition of accounting"

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Williams, Sarah J., and mikewood@deakin edu au. "The Definition and quantification of assets." Deakin University, 1995. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.142446.

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The word ‘asset’ was originally taken into the English language, from the Latin ‘ad satis’ and French ‘asez’, as a term used at law meaning sufficient estate or effects to discharge debts. It later came to be used in the sense of property available for the payment of debts. Assets were understood to be property (objects owned and rights of ownership) that could be exchanged for cash. The importance of factual knowledge of the money equivalents of property and debts, in managing mercantile affairs, was emphasised in accounting manuals during the eighteenth and nineteenth centuries. The rights of investors and creditors to factual up-to-date information about the financial state of affairs of companies, given the advent of limited liability, underscored the early company legislation that required the preparation and auditing of statements of property and debts. During the latter part of the nineteenth century the emphasis in accounting moved away from assets as exchangeable property to assets as deferred costs. Expectations took the place of observables. The abstract (expectational) notion of assets as ‘future economic benefits’ was embraced by accountants in the absence of rigorous definitions of the elements and functions of dated statements of financial position and performance. Assets are quantified financially by a heterogeneous mass of potentially inconsistent rules that, by and large, have no regard for the empirical nature of measurement. Consequently, accountants have failed to provide the community with up-to-date factual information about the financial state of affairs and performance of business entities - and, hence, with an informative basis for financial action.
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Collop, Lance. "Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10286.

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This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably.
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Sudding, Creagh. "Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10721.

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Includes abstract.
Includes bibliographical references (leaves 141-148).
Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African countries are being exploited by the developed countries. The key to this exploitation is the fact that Africa possesses untouched natural resources (embedded with significant profits), which the developed countries, specifically profit seeking companies from these countries ('the non-resident entity'), seek to extract and exploit.
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Jüttner-Nauroth, Beate Elisabeth. "Definition, Verständnis und Relevanz des fair value von Aktienoptionsrechten in der internationalen Rechnungslegung : eine theoretische und empirische Analyse /." Frankfurt am Main [u.a.] : Lang, 2002. http://www.gbv.de/dms/zbw/348522797.pdf.

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Wickerath, Susanne. "Definitions of an intangible asset : in context with HGB, IFRS and US-GAAP." Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-2257.

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This Bachelor thesis deals with the definition of Intangible Assets in the context of

financial reporting. The purpose is to integrate intangible assets into the balance

sheet. After a thorough analysis of the ongoing research shows that there is general

consensus concerning intellectual property, and general confusion concerning

knowledge, information and organization capital. Some have what it takes to enter

balance sheets, while others still lack a holistic concept that is generally accepted

and fulfils the demand of accounting. Neither of them is reported according to the

presently available and established knowledge. This thesis shows that a prerequisite

for an improved reporting is the consequential extension of accounting principles for

intangible assets. The fact that the term “intangible asset” became a gathering of all

possible intangible phenomena demands counter-actions. One of its reasons is the

demand for the measurement of relative performances of intangible assets. This

thesis shows that reporting absolute figures for intangible assets does not stand in

contrast with this, but can deliver the necessary data set for a holistic analysis that

also deals with intangible assets.

 

 

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Green, Miriam. "What counts as knowledge? : parameters of validity for the meaning and representation of a contingency theory in the organisation and management accounting literature." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/9658.

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The main problem posed in this thesis is an epistemological one to do with what counts as knowledge in the organisation/management and management accounting areas of scholarship. This question arose regarding discrepancies between an original text, Burns and Stalker's The Management of Innovation (1961, 1966, 1994), and longstanding representations in the mainstream literature. The discrepancies were between the largely objectivist representations focussing on the relationship between organisation structure and environmental contingency, while omitting subjectivist factors and organisational processes, also significant in Burns and Stalker's analysis. The analysis in this thesis is concerned with two main questions: the similarities and differences between The Management of Innovation and mainstream representations; and explanations for these, particularly for the differences. The analytical framework is critical realist theory underpinned by an Hegelian dialectical methodology, looking at phenomena from different perspectives with inconsistencies addressed by a more holistic analysis. This thesis is based on a non-linear, multi-angled approach, which examines each of the two questions from different perspectives through two dialectical circles. A detailed analysis of Burns and Stalker's work and mainstream representations enabled clarity regarding the different foci in the two sets of texts. The absenting of human factors and organisational processes in much mainstream scholarship was found to extend beyond representations of Burns and Stalker's work to orthodox scholarship more widely, despite strong and persistent critiques from within the field. The dialectical opposition constructed between objectivist and subjectivist factors was investigated further and linked to attitudes regarding the commensurability of different approaches in the social sciences, particularly in the organisation/management and management accounting fields. It is suggested that this opposition is based on a particular view of science and scientific method. A broader interpretation however shows that science is also influenced by researchers' subjectivities. This has led to an argument for the complementary, more holistic approaches already present in the field becoming more widespread in the interests of more sustainable and emancipatory knowledge.
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Lipson, Daniel B. "Tradition. Passio. Poesis. Retreat: Comments around “The Gallery”." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/690.

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Although Andrew Marvell wrote and published relatively little, his poetry collects from the full range of “schools” and idiosyncratic styles present in the seventeenth century: echoes of Herbert, Donne, Milton, Traherne, Herrick, Lovelace, and Jonson, among others, permeate throughout his work. Although much of his imagery seems novel, if not strange, it is clear that Marvell has a deep engagement with several important long-running traditions. His work is conversation with Ovid, Horace, and Theocritus as much as it responds directly to the poets whose lives overlapped with his own. In his engagement with such varied sources, Marvell demonstrates an astounding degree of poetic flexibility. He is a master of imitating voice and style.
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Shen, Hsin-Chien, and 沈欣潔. "A Study on Control Definition of Consolidation under International Accounting Standards." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/77693842275287723063.

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Cornelius, Lynne. "The development of accounting in Palestine during the first millennium : 1000-332 BC." Diss., 2015. http://hdl.handle.net/10500/20030.

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The chief aims of this study are to determine what, if any, accounting processes were employed during the first millennium BC (1000-332 BC) in Palestine, to determine whether these were the result of the socio-economic requirements of the various centralised polities operative in Palestine during this period, how these processes developed over the course of the first millennium and whether they conform to the definition of accounting provided in Chapter One. I have adopted an archaeological, epigraphic and qualitative approach taking into consideration the historical and socio-economic backgrounds of the different political administrations in control during the period under discussion. The evidence demonstrates that the adopted processes can be regarded as accounting processes since they conform to at least three of the four components of the definition of accounting and that these processes developed over the course of time depending on the particular requirements of the ruling authority.
Biblical and Ancient Studies
M.A. (Biblical Archaeology)
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Majola, Zwakele. "Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula." Diss., 2015. http://hdl.handle.net/10500/23740.

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Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of initiatives to help develop and promote SMEs but SMEs still face many remaining obstacles and impediments which include non-compliance with tax legislation. The main purpose of this dissertation is thus to help SMEs increase their level of tax compliance by developing a checklist of indicators that will help SMEs reduce the probability of tax errors occurring in respect of the gross income definition and general deduction formula. Other sections of the income tax and other tax types were not considered as the study was confined to the gross income definition and general deduction formula. These untouched areas may be considered in future research
Taxation
M. Compt.
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Books on the topic "Definition of accounting"

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Chartered Association of Certified Accountants., ed. Assets and liabilities: Their definition and recognition. London: Certified Accountants Publications, 1989.

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Westwood, Mark. Accounting by recipients for non-reciprocal tranfers, excluding contributions by owners: Their definition, recognition and measurement. Norwalk, CT: Financial Accounting Standards Board, Financial Accounting Foundation, 1999.

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Westwood, Mark. Accounting by recipients for non-reciprocal tranfers, excluding contributions by owners: Their definition, recognition and measurement. Norwalk, CT: Financial Accounting Standards Board, Financial Accounting Foundation, 1999.

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

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Jüttner-Nauroth, Beate. Definition, Verständnis und Relevanz des fair value von Aktienoptionsrechten in der internationalen Rechnungslegung: Eine theoretische und empirische Analyse. Frankfurt am Main: P. Lang, 2002.

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Westwood, M. Accounting by recipients for non-reciprocal transfers: Excluding contributions by owners : their definition, recognition and measurement. [Norwalk, Conn.]: FASB, 1999.

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101 accounting definitions for the non-accountant. Cambridge: Cambridge Management Training, 1985.

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American Institute of Certified Public Accountants. Accounting Standards Division. Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position: February 13, 1990 amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations. New York, N.Y. (1211 Ave. of Americas, New York 10036-8775): The Institute, 1990.

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Board, Financial Accounting Standards. Accounting for leases: Sale-leaseback transactions involving real estate : sales-type leases of real estate : definition of the lease term : initial direct costs of direct financing leases : an amendment of FASB Statements No.13, 66,and 91 and a rescission of FASB Statement no. 26 and Technical Bulletin no.79-11. Stamford, Conn: Financial Accounting Standards Board, 1988.

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Luttik, Joke. Concepts and definitions for the world accounting matrix. The Hague, The Netherlands: Publications Office, Institute of Social Studies, 1990.

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Book chapters on the topic "Definition of accounting"

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Castiglione, Caroline. "Practicing Motherhood When the Definition of “Family” Is Ambiguous." In Accounting for Affection, 28–53. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137315724_2.

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Bachev, Iavor. "Definition and Classification of Financial Statement Fraud." In Ethics and Sustainability in Accounting and Finance, Volume II, 173–96. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1928-4_10.

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Sadok, Moufida, and Paolo Spagnoletti. "Managing Information Security Through Policy Definition: Organizational Implications." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering, 409–17. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_45.

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Monnet, Éric, and Blaise Truong-Loï. "The History and Politics of Public Debt Accounting." In A World of Public Debts, 481–511. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48794-2_19.

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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 identifies three perspectives on debt accounting that have framed the construction of statistics over time: “financial”, “circuitist” and “benchmarking”. Since public debt accounting and policy depend on the way in which public debt is issued and traded and on the identity of creditors, each of these ideal-types roughly corresponds to a debt regime, and more broadly to a historical period of capitalism.
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Laforest, Valérie. "Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method." In Environmental Management Accounting for Cleaner Production, 29–47. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_2.

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Pal, Barun Deb, Vijay P. Ojha, Sanjib Pohit, and Joyashree Roy. "Environmentally Extended Social Accounting Matrix of India: Definition and Construction Methodology." In India Studies in Business and Economics, 31–42. New Delhi: Springer India, 2014. http://dx.doi.org/10.1007/978-81-322-1943-9_3.

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Wallace, Wanda A. "Reconsidering the Definition of Structure as It Relates to Differentiation among Public Accounting Firms." In Recent Research in Psychology, 21–41. New York, NY: Springer New York, 1991. http://dx.doi.org/10.1007/978-1-4612-3190-5_2.

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Bonacchi, Massimiliano, and Paolo Perego. "Customer Analytics: Definitions, Measurement and Models." In Customer Accounting, 13–35. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01971-6_2.

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Luttik, Joke. "Concepts, Definitions and Classifications for the World Accounting Matrix." In Accounting for the Global Economy, 19–38. London: Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26338-7_2.

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Kloppers, Henk, and Elbé Kloppers. "Identifying Commonalities in CSR Definitions: Some Perspectives." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 229–53. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-3212-7_14.

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Conference papers on the topic "Definition of accounting"

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Mori, Allan, Eduardo Figueiredo, and Elder Cirilo. "Towards the Definition of Domain-Specific Thresholds." In XIII Simpósio Brasileiro de Sistemas de Informação. Sociedade Brasileira de Computação, 2017. http://dx.doi.org/10.5753/sbsi.2017.6069.

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Software metrics provide basic means to quantify several quality aspects of information systems. However, the effectiveness of the measurement process is directly dependent on the definition of reliable thresholds. To define appropriate thresholds, we need to consider characteristics of the information systems, such as their size and domain. There are several studies to propose methods to derive thresholds and evaluate them. However, we still lack empirical knowledge about whether and how thresholds vary across different information system domains. To tackle this limitation, this paper investigates specific thresholds in four information system domains: accounting, e-commerce, health, and restaurant. Our study relies on 40 information systems to derive domain-specific thresholds for 9 well-known software metrics. Our results indicate that lower-bound thresholds (e.g., 15% smaller classes) usually do not significantly vary across domains. However, for all analyzed metrics, upper-bound thresholds (e.g., 5% largest classes) are different in some domains. Moreover, our study also suggests that domain-specific thresholds are more appropriated than generic ones. For instance, we observed in our analysis that the more appropriated threshold to select the 5% largest classes is 290 LOC in health systems and 147 LOC in accounting systems.
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Mariani, Giovanna, and Valentina Marsili. "The Corporate Governance in turnaround strategy: the definition of index of good governance and evidence on performance." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-085.

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Zhao, Jidong, and Ning Guo. "A new definition on critical state of granular media accounting for fabric anisotropy." In POWDERS AND GRAINS 2013: Proceedings of the 7th International Conference on Micromechanics of Granular Media. AIP, 2013. http://dx.doi.org/10.1063/1.4811909.

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Bracchi, Stefano, Maria Rota, Andrea Penna, and Guido Magenes. "DEFINITION OF MECHANICAL PROPERTIES OF EXISTING MASONRY ACCOUNTING FOR EXPERIMENTAL KNOWLEDGE BY BAYESIAN UPDATING." In 5th International Conference on Computational Methods in Structural Dynamics and Earthquake Engineering Methods in Structural Dynamics and Earthquake Engineering. Athens: Institute of Structural Analysis and Antiseismic Research School of Civil Engineering National Technical University of Athens (NTUA) Greece, 2015. http://dx.doi.org/10.7712/120115.3531.1172.

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Hrebeniuk, Alla, Olena Ufimtseva, and Valerii Horovyi. "Propaganda and Strategic / Social Communications: Features of Distinction and Actualization of Definition." In International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulation Research (BAMBEL 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210826.030.

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Bonfiglio, A., M. Invernizzi, D. Lanzarotto, A. Palmieri, and R. Procopio. "Definition of a sliding mode controller accounting for a reduced order model of gas turbine set." In 2017 52nd International Universities Power Engineering Conference (UPEC). IEEE, 2017. http://dx.doi.org/10.1109/upec.2017.8231919.

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Pellegrini, Marco, Hiroshi Endo, and Hisashi Ninokata. "Study on General Wall Damping Functions Definition: A Low Reynolds Number Bounded Flows Validation." In ASME-JSME-KSME 2011 Joint Fluids Engineering Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/ajk2011-03059.

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A modification of the damping functions in the turbulent dissipation rate transport equations is proposed based on the study given by [1]. The modification accounts for a generalization of the applicability to complex geometries and complex flows. The validation of the proposed model is carried out with Computational Fluid Dynamics (CFD) against a fully developed pipe flow and sharp-bent pipe, both at transitional Reynolds numbers where common turbulence models fail in an accurate predictions of the flow and turbulent characteristics. The results achieved for both geometries demonstrate that the present formulation is able to provide higher agreement and accuracy in the prediction of the flow, in relation to velocity and turbulence characteristics. It has been concluded therefore that the present formulation shows a higher generality in comparison with previously available models, accounting for a more reliable applicability and wider number of cases.
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Natali, Arturo N., Emanuele L. Carniel, Piero G. Pavan, Alessio Gasparetto, Franz G. Sander, Christina Dorow, and Martin Geiger. "Constitutive Formulation for Numerical Analysis of Visco-Hyperelastic Damage Phenomena in Soft Biological Tissues." In ASME 8th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2006. http://dx.doi.org/10.1115/esda2006-95254.

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Soft biological tissues show a strongly non linear and time-dependent mechanical response and undergo large strains under physiological loads. The microstructural arrangement determines specific anisotropic macroscopic properties that must be considered within a constitutive formulation. The characterization of the mechanical behaviour of soft tissues entails the definition of constitutive models capable of accounting for geometric and material non linearity. In the model presented here a hyperelastic anisotropic formulation is adopted as the basis for the development of constitutive models for soft tissues and can be properly arranged for the investigation of viscous and damage phenomena as well to interpret significant aspects pertaining to ordinary and degenerative conditions. Visco-hyperelastic models are used to analyze the time-dependent mechanical response, while elasto-damage models account for the stiffness and strength decrease that can develop under significant loading or degenerative conditions. Experimental testing points out that damage response is affected by the strain rate associated with loading, showing a decrease in the damage limits as the strain rate increases. This phenomena can be investigated by means of a model capable of accounting for damage phenomena in relation to viscous effects. The visco-hyperelastic damage model developed is defined on the basis of a Helmholtz free energy function depending on the strain-damage history. In particular, a specific damage criterion is formulated in order to evaluate the influence of the strain rate on damage. The model can be implemented in a general purpose finite element code. This makes it possible to perform numerical analyses of the mechanical response considering time-dependent effects and damage phenomena. The experimental tests develop investigated tissue response for different strain rate conditions, accounting for stretch situations capable of inducing damage phenomena. The reliability of the formulation is evaluated by a comparison with the results of experimental tests performed on pig periodontal ligament.
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Luta (Manolescu), Daniela Alice, Adrian Ioana, Daniela Tufeanu, Daniela Ionela Juganaru, and Bianca Cezarina Ene. "FINANCIAL MANAGEMENT ELEMENTS SPECIFIC TO INVESTMENTS APPLICABLE IN EDUCATIONAL SYSTEMS." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.2020.337.

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Our starting point is the definition and classification of investments, both financial and accounting. Thus, in a financial sense, an investment represents the change of an existing and available amount of money, with the hope of obtaining a higher but probable income in the future. In the accounting sense, an investment is the allocation of an amount available for the purchase of an asset, which will determine the future financial flows of income and expenses. Investments can be classified into two categories: domestic investments - consist of the allocation of capital for the purchase of machines, equipment, constructions, licenses, patents, etc. Their purpose can be to reduce costs, increase production, improve quality, increase market share, etc.; foreign investments - consist of capital investments in shares in other companies. They are also called financial investments and aim to increase the value of the company and diversify sources of income. We also analyze in this article the investment decision. The investment decision is the most important financial decision which a manager has to make. An investment usually involves allocating large sums of money in the long run, with a relatively high degree of risk. We also present and analyze both the stages of establishing an investment decision and the methods of evaluating an investment project. The article also presents management elements regarding the investment recovery term; discounted net value method, investment risk assessment.
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Roth, B., and J. de Luis. "Lost Thrust Methodology for Gas Turbine Engine Performance Analysis." In ASME Turbo Expo 2005: Power for Land, Sea, and Air. ASMEDC, 2005. http://dx.doi.org/10.1115/gt2005-68200.

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This paper presents and evaluates a lost thrust method for analysis of thermodynamic performance in gas turbine engines. This method is based on the definition of a hypothetical ideal engine that is used as a point of comparison to evaluate performance of the real engine. Specifically, component loss is quantified in terms of decrements in thrust of the real engine relative to the ideal engine having the same design point cycle. These lost thrust decrements provide a basis for accurately evaluating the performance cost of component losses while simultaneously accounting for all component interactions. The analysis algorithm is formally developed in detail and is then demonstrated for a typical separate flow turbofan engine. Various scenarios are examined and the results of these exercises are used to draw conclusions regarding the strengths and weaknesses of this approach to gas turbine performance analysis.
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