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Dissertations / Theses on the topic 'National accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Simon, Sandrine. "Sustainability, national accounting, and the environment." Thesis, Keele University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388356.

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2

Grazioli, Francesco Saverio. "Three Essays on Financial Accounting." Electronic Thesis or Diss., Jouy-en Josas, HEC, 2023. http://www.theses.fr/2023EHEC0001.

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Trois chapitres sont inclus dans ma thèse. Ces trois chapitres concernent l'interaction entre les politiques de sécurité nationale et le comportement des entreprises. Le premier chapitre se concentre sur l'investissement des entreprises. Le deuxième chapitre examine le comportement des analystes financiers. Le troisième chapitre étudie les échanges d'informations sur le marché de la dette souveraine. Cette thèse apporte un nouvel éclairage sur les conséquences de cette politique pertinente mais inexplorée<br>Three chapters are included in my dissertation. These three chapters concern the inter

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3

Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

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The Sustainable Development Goals (SDGs) express the commitment of countries to integrate ecosystem and biodiversity values into national planning. The System of Environmental-Economic Accounting – Experimental Ecosystem Accounting (SEEA-EEA) is an emerging international standard measurement framework for national ecosystem accounting. The international official statistics community proposes the SEEA-EEA as a means of integrating ecosystem and biodiversity values into national planning by providing guidance on measuring ecosystems and their contribution to the economy. Implementation of such a

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Everett, Jeffery Stephen. "Accounting, auditing and accountability in Canada's national parks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64860.pdf.

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5

Ovsyuk, Nina Vasylivna, and Anastasia Nikolaevna Kovalenko. "Investment property accounting by national and international standards." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53926.

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1. National Accounting Regulation (Standard) 32 "Investment Property": Order of the Ministry of Finance of Ukraine dated 02.07.2007 № 779. URL: https://zakon.rada.gov.ua/laws/ show/z0823-07#Text. 2. International Financial Reporting Standard 40 "Investment Real Estate". URL: https://zakon.rada.gov.ua/laws/show/929_026#Text.<br>The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.<br>В роботі досліджено важливість

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6

Isojärvi, J. (Jussi). "The influence of national culture on management control systems." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201411121985.

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This master’s thesis aims to point out if national culture has an influence on the use of management control systems. The focus in on studying possible differences found in cultural attributes between Finland and USA. Identified differences are then compared against differences found in management control systems and practices used in these two countries. Geert Hofstede’s original typology of four cultural dimensions is utilized as a basis for identifying and interpreting cultural differences between Finland and USA. Cultural dimensions which are used to identify cultural differences include

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Alshehabi, Ahmad. "The impact of national culture and institutions on goodwill-impairment practices across IFRS-adopting nations." Thesis, University of Birmingham, 2016. http://etheses.bham.ac.uk//id/eprint/6729/.

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This thesis investigates the factors that influence the magnitude of goodwill impairment losses as well as the value relevance of these losses using a sample of 2,466 companies, drawn from 17 countries in which IFRSs have been made mandatory for all their domestic listed companies. The study period is 2007-2013 and includes 14,898 firm-year observations. The results obtained from the Tobit regression analysis involving variables drawn from agency/positive accounting theory, Hofstede’s theory of culture, as well as different theoretical institutional models, reveal that goodwill-impairment amou

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8

Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.

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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.

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9

Zambon, Stefano. "Essays on locating accounting in its national context : the case of Italy." Thesis, University of London, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271160.

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Harradine, D. "Accounting for negotiated order : a case study of a National Health Service hospital." Thesis, Nottingham Trent University, 2007. http://irep.ntu.ac.uk/id/eprint/9634/.

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Hopwood (1979) made the call for accountancy research to explore the importance of accounting to our understanding of organisations and society. This call has been the basis for this work in that the author has striven to find a way to understand accounting's role in a particular organisation's story. Only by exploring the organisation's story over a considerable time period, a time-span of fifteen years, and in detail has this been achievable. The research has been an ethnographic study based on considerable empirical evidence in a complex public service organisation: the King Charles Hospita

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11

Atchley, Curtis W. "Using the Logistic Regression Statistical Test to Determine Which of the Forty National Credit Union Administration's Mandated Financial Ratios are Good Predictors of Credit Union Failures." Thesis, Northcentral University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10934138.

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<p> Credit unions, much like banks and other financial institutions, provide financial services to their customers. Although the financial services provided to customers by both credit unions and banks are similar, the method by which these institutions operate are completely different. Banks are for-profit institutions and can freely operate much like other for-profit entities with the objective of generating profit. Credit unions operate as non-profit institutes and are bound to the regulations as defined by the Credit Union Act of 1934. This act stipulates that because credit unions can ope

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12

Daesch, Nanci. "Identifying the finance skill sets needed for a large multi-national agricultural company agricultural company." Thesis, Kansas State University, 2013. http://hdl.handle.net/2097/35238.

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Master of Agribusiness<br>Department of Agricultural Economics<br>Allen M. Featherstone<br>The world is an ever-changing place with many demands on both companies and their employees. Finance individuals in a large multi-national company also have many demands placed on them as they grow and develop with the companies in which they work. A detailed analysis was performed on one large multi-national company in the agriculture sector to determine: 1. a framework to assess the skills that finance individuals need, 2. the desired skills and needs of the finance organization, 3. a current as

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13

Beck, Richard Alan. "Retention and dropout rates for a sample of national higher certificate students in the school of accounting." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1408.

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Higher Education retention rates in South Africa are among the lowest in the world. At the Nelson Mandela Metropolitan University, a trend has been noted for National Higher Certificate (NHC) students within the Faculty of Business and Economic Science’s School of Accounting. Dropout rates have increased and graduation rates have declined for students studying NHC programmes. Retention and dropout studies have rarely been undertaken for accounting students in higher certificate or diploma programmes, which provided the motivation for this study. The study aimed to determine the dropout and ret

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El-Sharkawy, Mosaad M. "The location decision of the multinational corporation and the national tax accounting system : the case of Egypt." Thesis, University of St Andrews, 1989. http://hdl.handle.net/10023/2915.

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Foreign direct investment has attracted many researchers and scholars. In Egypt, this topic has been discussed and debated by economists, the People's Assembly and Cabinet Ministers since the President of the Republic declared the adoption of the policy of economic openness "Al-Infitah" in June 1974. This new economic approach aimed to encourage the inflow of foreign capital into Egypt in an attempt to solve the mounting problems of the Egyptian economy, mainly growth of the population, shortage of foreign exchange, and persistent deficit of the balance of payments. The main purpose of this st

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15

Lindmark, Magnus. "Towards environmental historical national accounts for Sweden : methodological considerations and estimates for the 19th and 20th centuries." Doctoral thesis, Umeå universitet, Institutionen för ekonomisk historia, 1998. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-61872.

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New questions in a changing economy demands development of both contemporary and historical national accounts. One such question concerns economic and environmental relationships. From a national accounting perspective this issue has been approached in terms of environmental accounting. The aim of this study is to investigate how proposals for integrated environmental and economic accounting can be used for an extension of the Historical National Accounts for Sweden and for examining the long-term relationship between economic growth and environmental degradation and resource depletion. This i

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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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17

Ferreira, Carla Maria Marques Pereira. "Harmonização contabilística no sector público: constrangimentos na adopção das IPSAS." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2014. http://hdl.handle.net/10400.5/6552.

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Tese de Mestrado em em Administração Pública - MPA, especialização em Administração Pública<br>Com o Memorando assinado com a TROIKA em 2011, o Governo assumia “estender a adopção a toda a Administração Central o Plano Oficial de Contabilidade Pública, o que permitirá a integração das três vertentes da contabilidade – a orçamental, a patrimonial e a analítica – e assim conhecer com maior rigor a situação orçamental e patrimonial das entidades públicas, assim como conhecer os custos dos bens e serviços produzidos.” A implementação de práticas uniformes e comparáveis em base de acréscimo para to

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

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

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19

McCabe, Andrew Scott. "Worlds of reason : the praxis of accounting for 'day visitor' behaviour in the Peak National Park : a qualititative investigation." Thesis, University of Derby, 2001. http://hdl.handle.net/10545/277392.

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This thesis considers how 'day visitors' to the Peak National Park construct accounts for their behaviour. It takes an inductive approach to the problem of 'day visits' as an under-researched topic within tourism and leisure studies. The thesis examines the discourses within tourism studies and in particular the ways in which notions of what it is to be a 'tourist' are constructed and used in tourism studies. Further it seeks to relocate the notion of tourism within the realm of ordinary social member's understandings, and therefore tourism becomes an object of study within everyday life. The

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20

Capps, Teresa. "A research study into furthering the understanding of management accounting in practice with specific reference to the practices utilised in the North Derbyshire area of the NCB." Thesis, University of Sheffield, 1990. http://etheses.whiterose.ac.uk/1836/.

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The primary purpose of this study is concerned with providing improved understanding of both accounting and management systems through the use of case study based research. To provide this improved understanding, this research study is based upon several key assumptions which are also key conclusions. Firstly, that management and accounting systems and practices exist in organisation contexts. Secondly, that these systems and practices obtain their meaning, in part, from the organisation contexts in which they are situated. Thirdly, that accounting knowledge and management theory, to-date, has

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21

Hogue, Terri Sue, and Terri Sue Hogue. "Analysis of the National Weather Service soil moisture accounting models for flood prediction in the northeast floods of January 1996." Thesis, The University of Arizona, 1998. http://hdl.handle.net/10150/626876.

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Extensive flooding occurred throughout the northeastern United States during January of 1996. The flood event cost the lives of 33 people and over a billion dollars in flood damage. Following the "Blizzard of '96", a warm front moved into the Mid Atlantic region bringing extensive rainfall and causing significant melting and flooding to occur. Flood forecasting is a vital part of the National Weather Service (NWS) hydrologic responsibilities. Currently, the NWS River Forecast Centers use either the Antecedent Precipitation Index (API) or the Sacramento Soil-Moisture Accounting Mod

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22

Hogue, Terri S., and Soroosh Sorooshian. "Investigation of the national weather service soil moisture accounting models for flood prediction in the northeast floods of january 1996." Department of Hydrology and Water Resources, University of Arizona (Tucson, AZ), 1999. http://hdl.handle.net/10150/615796.

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Extensive flooding occurred throughout the northeastern United States during January of 1996. The flood event cost the lives of 33 people and over a billion dollars in flood damage. Following the `Blizzard of `96 ", a warm front moved into the Mid-Atlantic region bringing extensive rainfall and causing significant melting and flooding to occur. Flood forecasting is a vital part of the National Weather Service (NWS) hydrologic responsibilities. Currently, the NWS River Forecast Centers use either the Antecedent Precipitation Index (API) or the Sacramento Soil -Moisture Accounting Model (S

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23

Pospíchalová, Jana. "Dotace v účetnictví a v daních." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202040.

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Thesis on the topic of Grants in the accounting and taxes is aimed maily at displaying of grants in accounting for entrepreneurs. This work at first analyzes different kinds and forms of grants and its sources, displaying in accounting and taxes and there is also a description of an international approach according to International Financial Reporting Standards. There is also a chapter about National Accounting Board and its Interpretations in particular those relating to grants. Each chapter is supplemented by practical examples that show different ways of capturing grants.

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24

O'Shea, Thomas A. "Using an Inventory of Unstable Slopes to Prioritize Probabilistic Rockfall Modeling and Acid Base Accounting in Great Smoky Mountains National Park." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/etd/3952.

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An inventory of unstable slopes along transportation corridors and performance modeling are important components of geotechnical asset management in Great Smoky Mountains National Park (GRSM). Hazards and risk were assessed for 285 unstable slopes along 151 miles of roadway. A multi-criteria model was created to select fourteen sites for two-dimensional probabilistic rockfall simulations and Acid Base Accounting (ABA) tests. Simulations indicate that rock material would likely enter the roadway at all fourteen sites. ABA test results indicate that influence of significant acid-producing potent

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25

Dufour, Quentin. "L’objectivation comptable de l’économie nationale : Enquête sur la fabrique du PIB et des comptes nationaux français." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED018.

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Les comptes nationaux, dont l’indicateur du PIB, constituent la représentation de l’économie nationale la plus partagée et la plus légitime. Fabriqués en France au sein d’une entité ministérielle — le département des comptes nationaux de l’Insee — ils véhiculent une conception de l’économie évolutive (on appelle « croissance » les variations de l’économie dans le temps) et globale (l’ensemble de la production française exprimée en monnaie). Une fois rendus publics, ils sont marqués par une forme d’objectivité comptable : pour la majorité de ses usagers, et en dépit de nombreuses critiques, la

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Moore, Ronald K. (Ronald Kenneth). "Prediction of Bankruptcy Using Financial Ratios, Information Measures, National Economic Data and Texas Economic Data." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331133/.

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The main purpose of this study is to develop a bankruptcy prediction model for the small business firm. Data was collected from the Dallas Small Business Administration (SBA), making this study specific to its decision makers. Existing research has produced models which predominately use financial ratios and information measures either independently or combined, and a few research models have used economic trends. This study varies from past studies in that it includes regional economic variables from the states of Texas. A sample of three-year data for 138 firms included fifteen bankrupt fir

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Mock, Oliver [Verfasser], and Patrick [Akademischer Betreuer] Velte. "European harmonization of national tax accounting rules : a conceptual and empirical analysis with a focus on the German setting / Oliver Mock ; Betreuer: Patrick Velte." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2019. http://d-nb.info/1199607940/34.

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Mock, Oliver Verfasser], and Patrick [Akademischer Betreuer] [Velte. "European harmonization of national tax accounting rules : a conceptual and empirical analysis with a focus on the German setting / Oliver Mock ; Betreuer: Patrick Velte." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2019. http://nbn-resolving.de/urn:nbn:de:gbv:luen4-opus-145875.

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Nordmark, Sandra, and Josefin Wallgren. "The value of iron ore and timber in Sweden : An ex post study of the United Nations valuation framework for green national accounts." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63279.

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Green national accounts are a complement to the more traditional GDP measure which includes natural capital and the depreciation and regeneration of natural capital. The United Nations have developed an international standard model, the System of Environmental-Economic Accounting, for valuing natural resources within the green national accounts. The method is based on forecasts of future streams of expected incomes from the resource. This study aims to find out whether the valuation method used to forecast future incomes from iron ore and timber according to the international standard is consi

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Samuelsson, Karin, and Ellen Hultberg. "Kommunal redovisning : förekomsten av artificiell resultatstyrning i kommuner." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12610.

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Denna studie behandlar förekomsten av resultatstyrning i svenska kommuner. Tidigare forskning visar på att styrning främst tar form av periodiseringar samt att de främsta förklarande faktorerna för förekomsten är ekonomi, politik och tjänstemän. Existerande teori menar på att övergången från kassabaserad redovisning till bokföringsmässiga grunder underlättade resultatstyrning och att det förekommer både i kommuner och företag i Sverige.Undersökningen syftar till att förklara förekomsten av resultatstyrning i kommuner med hjälp av posten “bidrag till statlig infrastruktur”. I analysen ifrågasät

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Van, Wyk Lukas Johannes Meyer. "Critical assessment of economic impact analyses at selected national festivals / Lukas Johannes Meyer van Wyk." Thesis, North-West University, 2011. http://hdl.handle.net/10394/8630.

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Festivals have become a global phenomenon and now serve as a platform to promote the leisure and tourism industry within a nation. These events have an undisputed economic effect – not only on the hosting community – but also on the global community. Despite the encouraging community support and the socio-economic impact and spin-offs that are generated by means of such events, the financing of art festivals remains an intricate issue. The fact remains that not all festivals are financially self-sustainable and so require extensive sponsorship in order to ensure the continuation of the event.

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Hrifach, Abdelbaste. "Coût du prélèvement d'organes dans le système de soins français." Thesis, Lyon, 2018. http://www.theses.fr/2018LYSE1231/document.

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Dans la première partie, une méthode mixte combinant le top-down micro-costing et le bottom-up micro-costing a été développée afin d’évaluer le coût du prélèvement d’organes au sein d’un groupement hospitalier français. Cette méthode mixte a été comparée à une méthode utilisant exclusivement le top-down micro-costing, afin de mesurer les écarts entre les deux approches. Dans la seconde partie, la valorisation de la procédure de greffe des îlots de Langerhans a illustré l’usage pouvant être fait du coût du prélèvement d’organes. Au cours de la troisième partie, l’évaluation du coût du prélèveme

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Almeida, Vinicius Pacheco de. "A contabilidade hídrica do Brasil: um ajuste das contas nacionais ambientais." Universidade Federal de Santa Maria, 2017. http://repositorio.ufsm.br/handle/1/12586.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>The objective of this work is to analyze the use of water in the Brazilian economy and how public agents can form more effective actions to optimize this natural resource in the Brazilian economy. For this, it is necessary to observe the adjusted Brazilian environmental GDP in the period from 2007 to 2012, which according to the methodology created and used by the UN SEEA gravitates alongside the 'traditional' GDP and complements the economic accounting of a country with sustainability, also seen In the national literature

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Denk, Robert. "The quantity theory v. the income expenditures theory using Robert Eisner's adjusted federal budget deficit." Thesis, Virginia Tech, 1990. http://hdl.handle.net/10919/41909.

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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко та Olena Volodymyrivna Kravchenko. "Нормативно-правове регулювання бухгалтерського обліку в бюджетних установах". Thesis, Донецький національний університет економіки і торгівлі імені Михайла Туган-Барановського, 2017. http://essuir.sumdu.edu.ua/handle/123456789/67968.

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Визначено нормативно-правове регулювання бухгалтерського обліку в бюджетних установах, яке складається з чотирьох рівнів: законодавчий, нормативний, методичний та організаційний.<br>Определено нормативно-правовое регулирование бухгалтерского учета в бюджетных учреждениях, состоящее из четырех уровней: законодательный, нормативный, методический и организационный.<br>The legal regulation of accounting in budgetary institutions is defined, which consists of four levels: legislative, normative, methodical and organizational.

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Яковенко, Р. В., R. Yakovenko, А. О. Головатий та A. Holovatyy. "Використання досягнень Дж.М. Кейнса для зміцнення сучасної України". Thesis, София : „Бял ГРАД-БГ” ООД, 2016. http://dspace.kntu.kr.ua/jspui/handle/123456789/6508.

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Тези аналізують роль і значення окремих положень макроекономічної теорії Дж.М. Кейнса для розвитку України в умовах військової агресії російської федерації Theses analyze the role and significance of separate provisions of the macroeconomic theory J.M. Keynes for the development of Ukraine in the context of the military aggression of the Russian Federation

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Staňková, Veronika. "Specifika výkaznictví příspěvkových organizací v oblasti kultury." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360172.

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Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.

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Бондик, О. В. "Облік та аудит доходів та дебіторської заборгованості (на прикладі ТОВ Бруклін Київ порт)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Bondyk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти: поняття, класифікацію доходів та дебіторської заборгованості підприємства, дискусійні питання застосування міжнародного досвіду обліку доходів, витрат і дебіторської заборгованості у вітчизняній практиці. Проаналізовано: загальну організаційно-економічну характеристику ТОВ «Бруклін Київ порт», організацію обліку доходів та дебіторської заборгованості на досліджуваному підприємстві. Запропоновано: пропозиції з удосконалення обліку доходів на підприємстві

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Polachová, Kateřina. "Vliv účetní profese na rozvoj účetnictví v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206513.

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This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations wh

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Цуканова, В. О. "Теоретичні основи і практичний досвід обліку та аудиту основних засобів (на прикладі КП «Теплопостачання міста Одеси»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tsukanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та аудиту основних засобів, організація обліку та внутрішнього контролю основних засобів на КП «Теплопостачання міста Одеси», визначено напрями їх удосконалення. Проаналізовано національні та міжнародні стандарти щодо обліку основних засобів, особливості обліку операцій з основними засобами, їх документальне оформлення, основні показники діяльності та ефективність використання основних засобів на КП «Теплопостачання міста Одеси». Запропоновано за

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Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of discl

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Сауляк, В. М. "Методика та напрямки вдосконалення складання фінансової звітності підприємств (на прикладі Регіональної філії "Одеська залізниця" АТ "Укрзалізниця" (Виробничій підрозділ служби колії Білгород-Дністровська дистанція колії))". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Saulak.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти: склад фінансової звітності, її економічна сутність, призначення та характеристика основних форм, регулювання засад фінансової звітності; проблематики складання фінансової звітності. Проаналізовано: загальна економічна характеристика Регіональної філії "Одеська залізниця" АТ "Укрзалізниця" (Виробничій підрозділ служби колії Білгород-Дністровська дистанція колії); національні стандарти бухгалтерського обліку, що регламентують облік, складання фінансової зв

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Frosi, Miriam. "Um estudo sobre o alinhamento dos currículos dos cursos de ciências contábeis de IES da região sul do brasil com as propostas de currículo da ONU/UNCTAD/ISAR e do Conselho Federal de Contabilidade." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4303.

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Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-07-07T23:18:17Z No. of bitstreams: 1 MiriamFrosi.pdf: 727229 bytes, checksum: 5cbd9d89b48c8cb1dc375ce18100b6d7 (MD5)<br>Made available in DSpace on 2015-07-07T23:18:17Z (GMT). No. of bitstreams: 1 MiriamFrosi.pdf: 727229 bytes, checksum: 5cbd9d89b48c8cb1dc375ce18100b6d7 (MD5) Previous issue date: 2013-02-26<br>CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>Este estudo tem como objetivo avaliar o alinhamento dos currículos dos cursos de Ciências Contábeis ofertados em IES da Região Sul do Brasil à proposta d

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Koronczi, Karol, and Mitsuo Ezaki. "A World Link CGE Model Applied to the Economic Reform in the Slovak Republic and EU Enlargement." Graduate School of International Development, Nagoya University, 2007. http://hdl.handle.net/2237/7496.

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Кулік, В. Ю. "Теоретичні основи та практика формування консолідованої фінансової звітності (на прикладі АТ «Альфа банк»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12623.

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У роботі розглядаються теоретичні аспекти: генезис виникнення консолідованої фінансової звітності; регулювання засад консолідованої фінансової звітності; проблематики складання консолідованої фінансової звітності. Проаналізовано: загальна економічна характеристика АТ «Альфа-Банк»; міжнародні стандарти, що регламентують облік консолідації; складання консолідованої фінансової звітності на підприємстві. Запропоновано: проведення аудиту консолідованої фінансової звітності; організація внутрішнього аудиту на підприємстві; трендові моделі показника чистого процентного доходу.<br>The theoretical aspe

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Uchida, Inácio Mitsuo. "Um estudo sobre as possíveis causas do cancelamento de registro das empresas nacionais de auditoria independente na Comissão de Valores Imobiliários CVM." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1429.

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Made available in DSpace on 2016-04-25T18:39:33Z (GMT). No. of bitstreams: 1 Inacio Mitsuo Uchida.pdf: 3081805 bytes, checksum: 0f34c3bd8af5c744a5e4813b6a675b1f (MD5) Previous issue date: 2010-10-21<br>This study seeks to answer the following question problem: what makes independent auditing companies cancel the registration with the CVM? It seeks to present a contribution to understanding the possible causes of the cancellation of auditors registration, considering the quantitative data of auditors canceled, researching the environment of accounting and auditing in Brazil, and the work of i

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Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.

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<p> This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones’ work and Schippers’ work. The firms’ managers should fulfil agency theory when they made reporting decisions, and they should act in the investors’ best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported m

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Wasserman, Claudio. "O ativo fiscal diferido no sistema financeiro nacional: análise e proposta de contabilização." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-31012005-190029/.

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O aprofundamento das diferenças entre a contabilidade e as normas tributárias tornou o crescimento do ativo fiscal diferido, resultante da alocação dos efeitos tributários das diferenças temporárias entre os dois sistemas contábeis, um problema a ser enfrentado pelas autoridades monetárias. Entre os principais métodos de alocação de impostos entre períodos, a alocação parcial é o método que produz um ativo fiscal diferido mais condizente com os fundamentos econômicos. As autoridades monetárias têm procurado limitar o crescimento do ativo fiscal diferido nas instituições financeiras por meio de

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CHANG, TSUI-LING, and 張翠玲. "User Satisfaction of Accounting Information Systems in the National University." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/53530678583513566075.

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碩士<br>中原大學<br>資訊管理研究所<br>102<br>The project is investigating the user satisfaction of the accounting information system for university. The subjects are the staffs of accounting office in national university. After deciding the research purposes and processes, I referred and analyzed the references to decide to use the IS Success Model, raised by DeLone and McLean in 2003, and the Technology Acceptance Model, raised by Davis in 1986, as research basis. I used three dimensions, including the information quality, the system quality and the service quality, to weigh the independent variables in w

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Wang, Jing-Jie, and 王境頡. "The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/42ag3f.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>107<br>This objective of this paper is to examine whether the background of national regulatory authority of IASB members affects accounting quality. Extant literature suggests that personal work experience of FASB members is related to the quality of the accounting standards. The research sample is from the IASB member countries during 2005 to 2018. Empirical results show that, first, the discretionary accrual will significant decline when the IASB members from the country possess the experience as a national regulator. Second, if the IASB members possess the re

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