Academic literature on the topic 'METHODS OF ACCOUNTING'

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Journal articles on the topic "METHODS OF ACCOUNTING"

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Sedláček, J. "The methods of valuation in agricultural accounting." Agricultural Economics (Zemědělská ekonomika) 56, No. 2 (February 25, 2010): 59–66. http://dx.doi.org/10.17221/1487-agricecon.

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This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets and agricultural production in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.
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Kim, Young Hwa. "The Korean Traditional Accounting Methods." Korean Accounting Journal 27, no. 5 (October 31, 2018): 75–100. http://dx.doi.org/10.24056/kaj.2018.07.008.

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Grafton, Jennifer, Anne M. Lillis, and Habib Mahama. "Mixed methods research in accounting." Qualitative Research in Accounting & Management 8, no. 1 (April 12, 2011): 5–21. http://dx.doi.org/10.1108/11766091111124676.

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I.I., Khusinov, and Rustamova Sh. "Methods To Improve The Accounting And Analysis For Assessing Inventories." American Journal of Applied sciences 3, no. 05 (May 7, 2021): 56–62. http://dx.doi.org/10.37547/tajas/volume03issue05-09.

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The article is devoted to the peculiarities of accounting in organizing and maintaining inventory accounting at enterprises in accordance with the requirements of international standards. There is a review of the literature on inventories and much attention is paid to the methodology for their assessment.
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Craig, Darryl, Glenn Johnson, and Maurice Joy. "Accounting Methods and P/E Ratios." Financial Analysts Journal 43, no. 2 (March 1987): 41–45. http://dx.doi.org/10.2469/faj.v43.n2.41.

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Sava, Raluca. "Using Interactive Methods in Teaching Accounting." Studies in Business and Economics 11, no. 2 (August 1, 2016): 130–39. http://dx.doi.org/10.1515/sbe-2016-0027.

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AbstractActive learning shifts the focus of instruction from what the teacher should teach or deliver to students, to what the students should be able to do with the course material. Interactive methods are modern ways of stimulating teaching, representing tools of learning which favor the interchange of ideas, experiences, and knowledge. The purpose of this paper is to present a series of active teaching methods for the accounting data as being an alternative in the process of improving the teaching and learning of the accounting process.
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JUNG, WOON-OH. "Strategic choice of inventory accounting methods." Contemporary Accounting Research 6, no. 1 (September 1989): 1–25. http://dx.doi.org/10.1111/j.1911-3846.1989.tb00742.x.

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Young, S. Mark. "Field Research Methods in Management Accounting." Accounting Horizons 13, no. 1 (March 1, 1999): 76–84. http://dx.doi.org/10.2308/acch.1999.13.1.76.

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Watters, Michael P., and Zoel W. Daughtrey. "Tax accounting methods of aquacultural producers." Agribusiness 7, no. 1 (January 1991): 39–55. http://dx.doi.org/10.1002/1520-6297(199101)7:1<39::aid-agr2720070105>3.0.co;2-x.

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Roland-Holst, David W. "Interindustry Analysis with Social Accounting Methods." Economic Systems Research 2, no. 2 (January 1990): 125–46. http://dx.doi.org/10.1080/09535319000000010.

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Dissertations / Theses on the topic "METHODS OF ACCOUNTING"

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Almásy, Michael. "Accounting and economics: Influence of accounting methods on economic indicators." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.

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The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather taking a broader multidisciplinary approach to answer the previously stated questions.
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Sulucay, Ismail Hakki. "Inflation accounting methods and their effectiveness." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/23927.

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This thesis provides an overview of inflation accounting methods and their applications as accounting standards. Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United States, Britain and Canada are presented in a comparative manner. Several empirical studies which examined the usefulness of the inflation disclosures required by the U.S. Financial Accounting Standards Board Statement No. 33 are reviewed to provide information on the effectiveness of inflation accounting methods. These studies produced mixed results. While some showed enhanced information value in inflation disclosures, others showed none.
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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010
Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Napier, Christopher John. "Researching accounting changes in a period of change : theories and methods of accounting history." Thesis, University of Southampton, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.436916.

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Bivalkevich, Elizaveta. "The value of scientific research in accounting." Thesis, ГО "Європейська наукова платформа", 2021. https://er.knutd.edu.ua/handle/123456789/18955.

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The main task of research in the field of accounting is primarily to identify and address the problems of theory, methodology, and organization of accounting, economic analysis, and control, in order to ensure the achievement of society's goals taking into account the interests of business entities and patterns of the historical development of the accounting profession.
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Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.

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The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.
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Coulombe, Daniel. "Voluntary income increasing accounting changes : theory and further empirical investigation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26983.

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This thesis presents a three step analysis of voluntary income increasing accounting changes. We first propose a theory as to why managers would elect to modify their reporting strategy. This theory builds on research on the economic factors motivating accounting choices, since it is assumed that accounting choices are a function of political costs, manager's compensation plans and debt constraints. Specifically, we claim that adversity motivates the manager to effect an income increasing accounting change. Secondly, the thesis proposes a theoretical analysis of the potential market responses to a change announcement. The stock price effect of a change announcement is examined as a function of investors' rational anticipations of the manager's reporting actions and as a function of the level of information about adversity that investors may have prior to a change announcement. An empirical analysis is presented in the third step of this thesis. Our empirical findings are that: 1- Change announcements, on average, have no significant impact on the market. 2- Relative to the Compustat population as a whole, firms that voluntarily adopt income increasing accounting changes exhibit symptoms of financial distress, suggesting that such change announcements are associated with financial adversity. 3- Firms which voluntarily adopt income increasing accounting changes tend to exhibit symptoms of financial distress one or more years prior to the change year, suggesting that change announcements tend not to be a timely source of information conveying distress to the market. 4- There is a significant negative association between investors' proxies for prior information about adversity and the market impact of the change, especially for the subset of firms with above average leverage, suggesting that the information content of the accounting change signal is inversely related to investors prior information about adversity. The empirical results thus support the view that investors, at the time a change occurs, have information about the prevailing state of the world, and that they have rational anticipations with respect to the manager's reporting behavior. In this respect, the accounting change is, on average, an inconsequential signal that adds little to what investors already knew before the change announcement.
Business, Sauder School of
Graduate
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Freeman, Michelle S. "Practical Methods of Teaching Critical Thinking in the Accounting Classroom." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5778.

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Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.

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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Books on the topic "METHODS OF ACCOUNTING"

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Research methods in accounting. 2nd ed. Los Angeles: SAGE, 2011.

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Accounting periods and methods. Chicago, Ill. (4025 W. Peterson Ave., Chicago 60646): Commerce Clearing House, 1987.

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United States. Internal Revenue Service. Accounting periods and methods. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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Diamond, Louis H. Accounting methods: General principles. Washington, D.C. (1231 25th St., N.W., Washington 20037): Tax Management, 1990.

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White, George L. Accounting methods: General principles. [Washington, D.C.]: Tax Management Inc., 2004.

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Walker, J. Cost accounting and quantitative methods. 6th ed. [London]: CIMA, 1999.

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Pardoe, K. Cost accounting and quantitative methods. 6th ed. [London]: CIMA, 1999.

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Seago, W. Eugene. Applying today's tax accounting methods. New York, NY (1211 Ave. of the Americas, New York 10036-8775): American Institute of Certified Public Accountants, 1990.

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Walker, J. Cost accounting and quantitative methods. 6th ed. [London]: CIMA, 1999.

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Brownell, Peter. Research methods in management accounting. Melbourne: Coopers & Lybrand, 1995.

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Book chapters on the topic "METHODS OF ACCOUNTING"

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Collis, Jill, Andrew Holt, and Roger Hussey. "Discounted cash flow methods." In Business Accounting, 581–601. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_22.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Discounting methods of investment appraisal." In Business Accounting, 391–404. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_19.

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Flamholtz, Eric G. "Monetary Measurement Methods." In Human Resource Accounting, 179–217. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-6399-0_8.

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Flamholtz, Eric G. "Nonmonetary Measurement Methods." In Human Resource Accounting, 219–30. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-6399-0_9.

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Hindmarch, Arthur, and Mary Simpson. "Costing Methods." In Financial Accounting: An Introduction, 138–55. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_8.

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Lieberman, Mira. "Research Methods." In Extinction Governance, Finance and Accounting, 530–48. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003045557-35.

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Sandhu, Harpinder, Courtney Regan, Saiqa Perveen, and Vatsal Patel. "Methods and Frameworks." In True Cost Accounting for Food, 51–67. New York : Routledge, 2021. | Series: Routledge studies in food, society and the environment: Routledge, 2021. http://dx.doi.org/10.4324/9781003050803-4.

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Rocco, Matteo Vincenzo. "Review of Resources Accounting Methods." In Primary Exergy Cost of Goods and Services, 9–41. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-43656-2_2.

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Flamholtz, Eric G. "Measuring Human Resource Costs: Concept and Methods." In Human Resource Accounting, 55–78. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-6399-0_4.

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Beke, Jeno. "Effects of Universal Information Methods on Company Performance." In International Accounting Harmonization, 119–45. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_7.

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Conference papers on the topic "METHODS OF ACCOUNTING"

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Bogatishcheva, K. YU. "Justification of accounting policies and decision-making methods in accounting accounting." In Scientific dialogue: Questions of philosophy, sociology, history, political science. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/spc-01-05-2020-08.

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Ustinova, Yana, Chander Mohan Gupta, and Alexandr Shaposhnikov. "Creative Accounting Detection Methods: Foreign Experience." In International Scientific and Practical Conference "Sustainable development of environment after Covid-19" (SDEC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/assehr.k.220106.059.

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Tootkaboni, Mamak P., Danial Mohabat Doost, Gian Paolo Cimellaro, and Gordon Warn. "DOWNTIME ESTIMATION FOR RESILIENCE ASSESSMENT ACCOUNTING EXTERNAL FACTORS." In 6th 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, 2017. http://dx.doi.org/10.7712/120117.5452.18262.

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Ferrero, Alessandro, Simona Salicone, and Grazia Todeschini. "Accounting Measurement Uncertainty in Fuzzy Inference." In 2007 IEEE International Workshop on Advanced Methods for Uncertainty Estimation in Measurement. IEEE, 2007. http://dx.doi.org/10.1109/amuem.2007.4362574.

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"Qualitative Research in the Accounting Field: Insights Towards the Grounded Theory Approach." In 19th European Conference on Research Methods. ACPIL, 2020. http://dx.doi.org/10.34190/erm.20.059.

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Reumers, Pieter, Kirsty Kuo, Geert Lombaert, and Geert Degrande. "RESPONSE OF PERIODIC ELEVATED STRUCTURES ACCOUNTING FOR SOIL-STRUCTURE INTERACTION." In 7th 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, 2019. http://dx.doi.org/10.7712/120119.7334.19107.

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Stella, Michail G. Bekiaris, A. Zounta, Theodoros A. Stavrinoudis, Theodore E. Simos, and George Maroulis. "Approaches to Cost Accounting in Tourist Management." In COMPUTATIONAL METHODS IN SCIENCE AND ENGINEERING: Theory and Computation: Old Problems and New Challenges. Lectures Presented at the International Conference on Computational Methods in Science and Engineering 2007 (ICCMSE 2007): VOLUME 1. AIP, 2007. http://dx.doi.org/10.1063/1.2835929.

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Ceravolo, Rosario, Giulia De Lucia, Emiliano Matta, Gaetano Miraglia, and L. Parodi. "ACCOUNTING FOR SOIL-STRUCTURE INTERACTION IN THE CALIBRATION OF MONITORED BUILDINGS." In 7th 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, 2019. http://dx.doi.org/10.7712/120119.7043.19993.

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Mihus, Iryna. "Features of raiding in Ukraine and methods for their implementation." In International conference on economics, accounting and finance. Scientific Center of Innovative Researches OÜ, 2020. http://dx.doi.org/10.36690/iceaf.2020.80-53.

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Wang Jinbo and Lin You. "Research on measuring methods of accounting for sustainable development." In 2010 International Conference on Mechanic Automation and Control Engineering (MACE). IEEE, 2010. http://dx.doi.org/10.1109/mace.2010.5536862.

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Reports on the topic "METHODS OF ACCOUNTING"

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Beers, Kathryn, Kelsea Schumacher, Kalman Migler, KC Morris, and Joshua Kneifel. An Assessment of Mass Balance Accounting Methods for Polymers Workshop Report. National Institute of Standards and Technology, February 2022. http://dx.doi.org/10.6028/nist.sp.1500-206.

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Liner, Christopher. Training toward Advanced 3D Seismic Methods for CO2 Monitoring, Verification, and Accounting. Office of Scientific and Technical Information (OSTI), May 2012. http://dx.doi.org/10.2172/1058914.

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Paschen, Marius, Felix Meier, and Wilfried Rickels. Working paper on the numerical modelling framework to compare different accounting schemes. OceanNETs, December 2021. http://dx.doi.org/10.3289/oceannets_d1.1.

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Any integration of extra carbon dioxide removal (CDR) via terrestrial or marine sink enhancement into climate policies requires accounting for their effectiveness in reducing atmospheric carbon concentration and translating this information into the amount of carbon credits (to be used in official and voluntary emission trading schemes). Here, we assess accounting schemes in their appropriateness of assigning carbon credits. We discuss the role of temporary carbon storage and present the various ccounting methods for carbon credit assignment. We explain how we have implemented the methods numerically and analyse carbon assignments across the different accounting schemes, using stylized, model-based ocean sink enhancement experiments.
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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Unwin, Stephen D., Artyom Sadovsky, E. C. Sullivan, and Richard M. Anderson. Risk-Informed Monitoring, Verification and Accounting (RI-MVA). An NRAP White Paper Documenting Methods and a Demonstration Model for Risk-Informed MVA System Design and Operations in Geologic Carbon Sequestration. Office of Scientific and Technical Information (OSTI), September 2011. http://dx.doi.org/10.2172/1052957.

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Daudelin, Francois, Lina Taing, Lucy Chen, Claudia Abreu Lopes, Adeniyi Francis Fagbamigbe, and Hamid Mehmood. Mapping WASH-related disease risk: A review of risk concepts and methods. United Nations University Institute for Water, Environment and Health, December 2021. http://dx.doi.org/10.53328/uxuo4751.

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The report provides a review of how risk is conceived of, modelled, and mapped in studies of infectious water, sanitation, and hygiene (WASH) related diseases. It focuses on spatial epidemiology of cholera, malaria and dengue to offer recommendations for the field of WASH-related disease risk mapping. The report notes a lack of consensus on the definition of disease risk in the literature, which limits the interpretability of the resulting analyses and could affect the quality of the design and direction of public health interventions. In addition, existing risk frameworks that consider disease incidence separately from community vulnerability have conceptual overlap in their components and conflate the probability and severity of disease risk into a single component. The report identifies four methods used to develop risk maps, i) observational, ii) index-based, iii) associative modelling and iv) mechanistic modelling. Observational methods are limited by a lack of historical data sets and their assumption that historical outcomes are representative of current and future risks. The more general index-based methods offer a highly flexible approach based on observed and modelled risks and can be used for partially qualitative or difficult-to-measure indicators, such as socioeconomic vulnerability. For multidimensional risk measures, indices representing different dimensions can be aggregated to form a composite index or be considered jointly without aggregation. The latter approach can distinguish between different types of disease risk such as outbreaks of high frequency/low intensity and low frequency/high intensity. Associative models, including machine learning and artificial intelligence (AI), are commonly used to measure current risk, future risk (short-term for early warning systems) or risk in areas with low data availability, but concerns about bias, privacy, trust, and accountability in algorithms can limit their application. In addition, they typically do not account for gender and demographic variables that allow risk analyses for different vulnerable groups. As an alternative, mechanistic models can be used for similar purposes as well as to create spatial measures of disease transmission efficiency or to model risk outcomes from hypothetical scenarios. Mechanistic models, however, are limited by their inability to capture locally specific transmission dynamics. The report recommends that future WASH-related disease risk mapping research: - Conceptualise risk as a function of the probability and severity of a disease risk event. Probability and severity can be disaggregated into sub-components. For outbreak-prone diseases, probability can be represented by a likelihood component while severity can be disaggregated into transmission and sensitivity sub-components, where sensitivity represents factors affecting health and socioeconomic outcomes of infection. -Employ jointly considered unaggregated indices to map multidimensional risk. Individual indices representing multiple dimensions of risk should be developed using a range of methods to take advantage of their relative strengths. -Develop and apply collaborative approaches with public health officials, development organizations and relevant stakeholders to identify appropriate interventions and priority levels for different types of risk, while ensuring the needs and values of users are met in an ethical and socially responsible manner. -Enhance identification of vulnerable populations by further disaggregating risk estimates and accounting for demographic and behavioural variables and using novel data sources such as big data and citizen science. This review is the first to focus solely on WASH-related disease risk mapping and modelling. The recommendations can be used as a guide for developing spatial epidemiology models in tandem with public health officials and to help detect and develop tailored responses to WASH-related disease outbreaks that meet the needs of vulnerable populations. The report’s main target audience is modellers, public health authorities and partners responsible for co-designing and implementing multi-sectoral health interventions, with a particular emphasis on facilitating the integration of health and WASH services delivery contributing to Sustainable Development Goals (SDG) 3 (good health and well-being) and 6 (clean water and sanitation).
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Lewis, Alan, and Suzanne Greene. GLEC Framework for Logistics Emissions Accounting and Reporting. Smart Freight Centre, July 2019. http://dx.doi.org/10.46461/glecframework.

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The Global Logistics Emissions Council Framework is the industry standard for calculating and reporting carbon emissions from freight transportation consistently across supply chains. The method is in alignment with Greenhouse Gas Protocol, Global Green Freight Action Plan, CDP, and the Science-Based Targets initiative.
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Basu, Prasenjit, Rodrigo Salgado, and Monica Prezzi. A Method For Accounting For Pile Setup and Relaxation in Pile Design and Quality Assurance. West Lafayette, Indiana: Purdue University, 2011. http://dx.doi.org/10.5703/1288284314282.

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Nicolas, Andrea, Mark Messner, and T. Sham. Initial development of a high temperature life prediction method directly accounting for variability in material properties. Office of Scientific and Technical Information (OSTI), September 2020. http://dx.doi.org/10.2172/1658590.

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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, November 2020. http://dx.doi.org/10.30573/ks--2020-dp24.

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Abstract:
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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