Relevant bibliographies by topics / Primary accounting

Contents

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

Academic literature on the topic 'Primary accounting'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Primary accounting"

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ROMANOVA, Olga, and Svetlana REPINA. "PRIMARY ACCOUNTING OF BUSINESS EXPENSES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (2021): 87–91. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-15.

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The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is importan
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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an
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Amalia, Nabila, and M. Rifki Bakhtiar. "Factors That Influence Accounting Students' Interest in A Career as A Public Accountant." Journal of Economics and Business UBS 13, no. 1 (2024): 214–26. http://dx.doi.org/10.52644/joeb.v13i1.1371.

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This research aims to analyze the factors that influence accounting students' interest in a career as a public accountant. The research data is primary data with data collection using a questionnaire with purposive sampling method. The results showed that academic ability, labour market considerations, and financial rewards had a positive and significant effect on accounting students' interest in a career as a public accountant. Professional training, work environment, and professional recognition have no effect on accounting students' interest in a career as a public accountant. This research
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Chaniago, Pandu, and Fitrawati Ilyas. "53 THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY." Jurnal Akuntansi 7, no. 2 (2019): 53–70. http://dx.doi.org/10.33369/j.akuntansi.7.2.53-70.

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The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sampl
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Setiawan, Alif Dio, Rulyanti Susi Wardhani, and Erwandy Erwandy. "FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MINAT KARIR MENJADI AKUNTAN PUBLIK PADA MAHASISWA JURUSAN AKUNTANSI." JURNAL ILMIAH GLOBAL EDUCATION 4, no. 2 (2023): 876–87. http://dx.doi.org/10.55681/jige.v4i2.633.

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Alif Dio Setiawan. 301 18 11 001. 2023. Factors Influencing the Selection of Career Interest in Becoming a Public Accountant for Students Majoring in Accounting (Study on College Accounting Students Batch 2018-2019 in Bangka Belitung). This study aims to determine the effect of financial rewards, professional training, work environment and labor market considerations on choosing a career interest to become a public accountant for students majoring in accounting class of 2018 and 2019 at state universities in Bangka Belitung. This research uses quantitative methods. The data used is primary dat
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Trukhachev, Vladimir Ivanovich, and Elena Ivanovna Kostyukova. "Organization of primary accounting on livestock farms." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 6–17. http://dx.doi.org/10.33920/sel-11-2102-01.

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The article discusses the organization of the peculiarities of accounting for animals in growing and fattening. The key directions of the accounting process and documentation are determined, the characteristics of the primary documents that are appropriate for use are presented, the methodology for assessing the inventories. The advanced experience of Russian scientists in the field of accounting and the agricultural economy is generalized, examples of the practical implementation of accounting activities in livestock farming are given, recommendations for improving accounting at livestock far
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Permatasari, Lili, Ardin Dolok Saribu, and Mangasa Sinurat. "Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik." Jurnal Minfo Polgan 14, no. 1 (2025): 140–53. https://doi.org/10.33395/jmp.v14i1.14658.

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This study aims to determine the Perception of Accounting Students that influence the Selection of a Profession to Become a Public Accountant. This research was conducted using a quantitative research type. This study uses primary data where this study uses a survey in the form of a questionnaire. The population determined in this study were Accounting Students of the 2021 batch of HKBP Nommensen University Medan.This study uses a quantitative method to test the perception of accounting students whether it influences the selection of a profession to become a public accountant using simple line
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Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.

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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of thi
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Arnita, Vina, and Heriyati Chrisna. "Accountings Students Following Test Certification Accounting Yunior Test In Indonesia." Economics, Business and Management Science Journal 2, no. 2 (2022): 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.

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This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2
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Meiliana, Reva, and Rieka Ramadhaniyah. "Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya)." JAAF (Journal of Applied Accounting and Finance) 3, no. 1 (2019): 49. http://dx.doi.org/10.33021/jaaf.v3i1.678.

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The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were teste
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Dissertations / Theses on the topic "Primary accounting"

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Shea, Dennis C. "Budgets as a Primary Control in New Hampshire Governmental Units." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2235.

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The annual budget process is a primary financial control mechanism over community resources. However, in New Hampshire, some business school leaders do not have effective strategies for proper budget creation and execution. Using agency theory to frame this study, the purpose of this explanatory case study was to explore strategies for proper budget creation and execution in local school administrative units (SAUs) in New Hampshire. The targeted population was comprised of New Hampshire SAU business administrators who had operational responsibility for the administration of the yearly public b
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Afanasieva, Inna Ivanovna, and Iryna Sviatoslavivna Borovyk. "Documentation as a way to ensure quality accounting of payments to employees." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53712.

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1. Verkhoglyadova NI, Shilo VP Financial Accounting: Theory and Practice: A Practical Guide. K .: Center for Educational Literature, 2010. 536 p. 2. Ovsyuk NV Compliance control in the field of labor relations. Scientific journal Global and national economic problems. 2018. Vip. 23. pp. 662-667. DOI: http://global-national.in.ua/issue-23-2018. 3. Ovsyuk NV Accounting, analysis and control of payments to employees: problems of accounting and analytical support: [monograph]. Zhytomyr: ZhSTU, 2015. 596 p. 4. Afanasіeva II Formation of accounting policy of the enterpris
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Недєлку, О. О. "Облік і контроль запасів (на прикладі ТОВ «ЕНЕРДЖИ ДІДІПІ»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Nedielku.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні основи сутності та класифікації запасів, нормативно-правове регулювання обліку та оцінки запасів підприємств з урахуванням вимог національних та міжнародних стандартів обліку, організаційні та практичні аспекти контролю за станом та використанням запасів підприємства. Проаналізовано основні економічні показники розвитку підприємства, динаміку, структуру та ефективність використання запасів, показники прибутковості, діючу систему обліку та методику проведення кон
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Пустовіт, А. В. "Організація обліку та аудиту виробничих запасів на сільськогосподарських підприємствах". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76741.

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Мета роботи полягає у вивченні теоретичних засад та розробленні практичних рекомендацій щодо удосконалення обліку та аудиту виробничих запасів<br>The purpose of the study is to study the theoretical foundations and to develop practical recommendations for improving inventory accounting and auditing
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Rudkin, Kathy. "Of oracles and beliefs: accounting as a mythological construction of and for social order. An ethnography of a New South Wales primary school." Thesis, School of Accounting and Finance, 2002. https://ro.uow.edu.au/theses/1911.

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As beings of a sophisticated age residing in complex commercial and public sector environments, we may be too "civilized" to admit a belief in, and reliance upon myth; but mythical notions and concepts do make sense of our daily lives and can be shown to control our behaviour. A mythical view of life has been necessary for all beings in history, and we are no different. The young especially see little need to distinguish between myth and reality. In this thesis attributes of ideological myth theory are used to cogitate the mythological constructions of and by accounting.
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Wong, Valdiviezo Luis. "Salud y educación primaria e instituciones, implicancias en el desarrollo de la competitividad del Perú en el período 2007-2011." Pontificia Universidad Católica del Perú, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/114798.

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The article presents the theme of the competitiveness of Peru and the factors that determine it. These factors are called the pillars of competitiveness since they determine competitiveness. We have selected those that we considered most relevant given the particular situation of the country. Below is presented the four aspects that support this article The first aspect is devoted to an explanation of the framework with a brief description of the background of competitiveness. The second aspect outlines competitiveness in Peru within the current context. The important variables of competitiven
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Cordery, Carolyn Joy. "Dimensions of accountability : voices from New Zealand primary health organisations : a thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting /." ResearchArchive@Victoria e-Thesis, 2008. http://hdl.handle.net/10063/583.

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Усманова, А. Б. "Облік запасів на підприємствах громадського харчування". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71436.

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У роботі досліджено облік запасів на підприємствах громадського харчування на досліджуваному підприємстві. Проведений повний аналіз облікового процесу виробничих запасів. Основною метою є надати деякі пропозиції щодо покращення обліку запасів на підприємстві.<br>In the work the inventory of stocks at catering enterprises at the investigated enterprise is investigated. A complete analysis of the accounting process of inventories has been carried out. The main objective is to provide some suggestions for improving inventory accounting at the enterprise.
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Martins, Sara Vanessa Teixeira. "Apuramento de custos por utente nos cuidados de saúde primários." Master's thesis, Universidade Nova de Lisboa. Escola Nacional de Saúde Pública, 2012. http://hdl.handle.net/10362/10192.

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RESUMO - Introdução: A ausência de um plano de contabilidade analítica para os Cuidados de Saúde Primários é um problema para a realização da contabilidade interna, fundamental para a gestão de qualquer instituição de saúde. Sem linhas orientadoras para a uniformização dos critérios de imputação e distribuição dos custos/proveitos, torna-se complicado obter dados analíticos para que haja um controlo de gestão mais eficaz, que permita a utilização dos recursos de uma forma eficiente e racional, melhorando a qualidade da prestação de cuidados aos utentes. Objectivo: O presente projecto de inves
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Буднік, І. В., та I. V. Budnik. "Обліково-аналітичне забезпечення управління нематеріальними активами". Diss., Одеський національний економічний університет, 2021. http://dspace.oneu.edu.ua/jspui/handle/123456789/12834.

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У дисертації висвітлені теоретичні, методичні та практичні засади обліково-аналітичного забезпечення управління нематеріальними активами, а також сформульовано висновки та рекомендації, спрямовані на застосування методики в діяльності підприємств у сучасних умовах. Розкритий взаємозв’язок між ринковою, балансовою вартістю великих компаній України та США, а також питомою вагою нематеріальних активів у складі балансової та ринкової вартості підприємств. Проведено порівняльний аналіз на базі фінансової звітності досліджуваних підприємств, що дозволило прослідкувати тенденцію щодо впливу наявност
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Books on the topic "Primary accounting"

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Sigidov, Yuriy, Elena Kalashnikova, and Tat'yana Horol'skaya. Primary accounting documentation. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1077324.

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The textbook sets out the theoretical foundations of the document flow of an economic entity, considers the stages of the movement of accounting documents from the moment of their creation to their transfer to storage, presents the procedure for registration of primary accounting documents on the facts of economic life in various parts of the accounting process in accordance with the requirements of Russian accounting and tax legislation.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; It is intended for students in th
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Kruglyak, Zinaida, and Marina Kalinskaya. Tax accounting and reporting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1978020.

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The textbook outlines the conceptual foundations of the organization and maintenance of tax accounting. Within the framework of general and special taxation regimes, the procedure for registration of primary documents and analytical registers of tax accounting, calculation of tax bases, as well as requirements for tax reporting are described. Separate paragraphs are devoted to the formation of accounting policies of business entities for tax purposes. A detailed review of the material makes it possible to gain extensive knowledge and skills in the field of computational and economic, design an
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Ablo, E. Y. Do budgets really matter?: Evidence from public spending on education and health in Uganda. World Bank, Africa Region, Macroeconomics 2, 1998.

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Office, General Accounting. Medicare: Employer insurance primary payer for 11 percent of disabled beneficiaries : report to congressional committees. The Office, 1990.

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Ri͡abova, R. I. Ischislenie i uchet NDS: Opredelenie oborota, primery, bukhgalterskie provodki : metodicheskoe posobie. ZAO "Bukhgalterskiĭ bi͡ulletenʹ, 1997.

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Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq
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Whittington, Ray. Wiley CPA examination review: 2004-2005. 3rd ed. J. Wiley, 2004.

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Crix, Bernard, and Alan Ladbrooke. The School Audit Manual for Primary Schools. Financial Times Prentice Hall, 1996.

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Developing Primary Schools Through Action Research (Accounting for Ourselves). Hyde Publications, 1993.

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Newly primary Accounting: Beginners must master points and key. Business management, 2000.

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Book chapters on the topic "Primary accounting"

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

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Rocco, Matteo Vincenzo. "Accounting for Energy-Resources use by Thermodynamics." In Primary Exergy Cost of Goods and Services. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-43656-2_3.

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Lombardi, Rosa. "Primary Conclusions Towards Concepts and Challenges to Come." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_4.

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Trisnawati, Fenny, Indra Bastian, and Sony Warsono. "Examining the Probability of the Government of Indonesia (GoI) Adopting Finland’s Primary School Education System." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-75960-4_26.

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Veress, Attila, Ervin Denich, Ágnes Siklósi, and Krisztina A. Sisa. "International efforts to introduce a unified public sector accounting framework." In Navigating the Future. Szegedi Tudományegyetem, 2025. https://doi.org/10.14232/gtk.nfdsib.2025.9.

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Public sector financial accounting is important in the areas of measuring, evaluating and providing data on the economics of public organizations operating with public money. Decades ago, there was a need to develop global public sector accounting standards, the primary goal of which is to improve the quality of annual reports prepared by public sector agents, making budgeting financial data of individual nations more comparable. At the same time, other motives also appear in the background of unification efforts, such as the need for transparent management, improved accountability, and the co
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Morrone, Carla, Alberto Tron, Federico Colantoni, and Salvatore Ferri. "Do Females Impact the Probability of Corporate Default? Primary Evidence for Future Research." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-21932-0_20.

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Gotti, Giacomo, and Carla Morrone. "Exploring the Impact of Board of Directors’ Diversity on Corporate Performance: Does Intellectual Capital Efficiency Matter? Primary Evidence." In SIDREA Series in Accounting and Business Administration. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-78999-1_13.

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Morrone, Carla, Marco Venuti, Salvatore Ferri, and Sergio Longobardi. "Going Concern or Liquidation Legal Procedure When Women Sit on the Governing Body? Primary Evidence from the Italian Scenario." In SIDREA Series in Accounting and Business Administration. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-78999-1_23.

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Széles, Zsuzsanna, József Csernák, and Aranka Baranyi. "Changes in Working Conditions in the Light of a Primary Research During the Pandemic in Hungary." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-9079-3_10.

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Hang, Jian-min, Xia-yuan Li, and Ying-xin Wu. "The Study on the Effect of Accounting Peculiarities to Financial Conditions of Primary and Middle Schools—on the Background of Carrying Out the New Accounting System for Primary and Secondary Schools." In Proceedings of the 6th International Asia Conference on Industrial Engineering and Management Innovation. Atlantis Press, 2015. http://dx.doi.org/10.2991/978-94-6239-145-1_89.

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Conference papers on the topic "Primary accounting"

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Talbot, Marie-H�l�ne, and M�lissa Lemire. "Resource and Pathways Analysis for Decarbonizing the Pulp and Paper Sector in Quebec." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.167624.

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Decarbonizing industries could significantly increase electricity demand, necessitating strategic grid expansion. This study evaluates the impact of decarbonizing the Pulp and Paper Sector under four 2050 scenarios: carbon capture, biomass-based, direct electrification, and indirect electrification. A bottom-up approach is employed to estimate 2020 final energy demand by heat grade and subsector. Both final and primary energy demand systems are modeled, accounting for the efficiencies of end-use technologies and primary energy transformation processes. The analysis compares primary renewable e
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Moldovan, Raluca-Paula, Ana-Maria Moldovan, and Tania Rus. "ENVIRONMENTAL ASSESSMENT OF VENTILATION DUCTS IN AN EDUCATIONAL BUILDING: A ROMANIAN CASE STUDY." In SGEM International Multidisciplinary Scientific GeoConference. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024v/6.2/s25.23.

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Accounting for 40% of final energy consumption and 34% of emissions in the European Union, buildings have a significant role to play in achieving a carbon neutral Europe before 2050. But to make buildings more sustainable we need to assess and reduce carbon emissions at every stage of their life cycle, from construction materials to ongoing energy use. As heating, ventilation and air-conditioning (HVAC) systems are the primary energy consumers in buildings, they offer significant potential for energy saving and it is imperative to assess the environmental impact of the materials used in these
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Tikhonova, Irina. "STRATEGIC SOCIO-ENVIRONMENTAL ASSESSMENT: KEY APPROACHES AND PROSPECTS IN THE PETROLEUM EXPLORATION SECTOR." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024v/3.2/s06.50.

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The article considers the Strategic Socio-Environmental Assessment (SSEA), which aims to contribute to the integration of social and environmental considerations into the preparation, adoption and implementation of strategies, plans, and programmes, with a view of promoting sustainable development. The Environmental Impact Assessment of individual projects does not necessarily guarantee that at the regional level, the state of the environment as well as social and cultural characteristics do not deteriorate due to the economic development. At present, no official regulations govern SSEA proced
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Grigoriev, Anastasia. "Accounting in the digital era: the vital role in automating primary document processing." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.43.

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In the digital era, accounting processes are undergoing significant transformations with the integration of technology. This article explores the vital role of automating primary document processing in accounting, focusing on its implications for the Republic of Moldova. It explores how digitization enhances efficiency, accuracy and transparency in financial management, addressing challenges such as data security, initial costs, and resistance to change. Additionally, it examines the potential impact of emerging technologies like artificial intelligence and blockchain on accounting document pr
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Zahra, Ladzina Shafira, and Audita Setiawan. "ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS." In Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3. LPPM USB YPKP, 2021. http://dx.doi.org/10.32897/sobat3.2021.29.

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The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample
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Grabarovschi, Ludmila. "Interdisciplinary approaches in teaching management accounting." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.20.

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The efficient development of an entity requires professional and competent management focused on customer orientation, cost optimization, and responsiveness to market changes. The foundation of these management skills is laid at the university level and later consolidated and developed in practice. The primary role in generating information aimed at monitoring available resources and the current efficiency of their use belongs to managerial accounting. The managerial accounting system, as a crucial tool for resource management and achieving the entity's objectives by providing useful and relev
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Tapu, Tatiana, and Elena Scripnic. "A different approach to primary documentation of products and live weight gain in poultry for eggs." In 4th Economic International Conference "Competitiveness and Sustainable Development". Technical University of Moldova, 2022. http://dx.doi.org/10.52326/csd2022.16.

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The basic problem of poultry breeding management consists in the synergistic management of the maintained herds, the related biological transformations and the results generated by the quantitative and/or qualitative changes of the maintained pultry herds through the documentation and accounting of agricultural products with different economic utility (basic and secondary), the increase live weight, hatching of chicks (hens, turkeys, chicks, ducklings, etc.), as well as related production costs. The suggestions were presented based on the generalization of the problems and uncertainties encoun
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Fleck, Jeffrey M., and Kent A. Colgan. "Alternate Repair Criteria for Primary Water Stress Corrosion Cracking." In ASME 2006 Pressure Vessels and Piping/ICPVT-11 Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/pvp2006-icpvt-11-93933.

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PWSCC was identified in the early 1990’s within the roll expanded region near the primary tubesheet face in alloy 600 tubes of Once Through Steam Generators. Axial tube end cracks (TECs) located behind the tube-to-tubesheet roll expansion joint are of no structural concern, but nonetheless require repair per plant Technical Specifications. Therefore, there was a need to develop a method of permitting affected tubes to remain in-service. Framatome ANP completed an extensive program that was documented in a topical report and was approved by US NRC (1999) to allow these tubes to remain inservice
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Stanković, Predrag. "POUZDANOST FINANSIJSKIH IZVEŠTAJA REVIZORSKIH KUĆA „VELIKE ČETVORKE“ IZ PERSPEKTIVE FORENZIČKOG RAČUNOVODSTVA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.271s.

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The primary need of financial statement users is to have confidence in the accuracy and objectivity of the data presented in the financial statements they analyse and use as a basis for making certain decisions. The extent to which this need is met is largely determined by audit firms, as the primary controllers of the occuracy and objectivity of the data that companies present in their financial statements. In this regard, users rely on the assessments of financial statements provided by auditors and, based on these evaluations, make and implement their business decisions. However, unlike aud
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Dascalu, Iulian. "Bibliometric analysis of trends and directions in accounting fraud." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.01.

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Accounting fraud is a pervasive problem that presents significant challenges for financial reporting, corporate governance and investor protection. It can lead to substantial financial losses and damage the reputation of companies and auditors, which is why it is an important topic of research in accounting and finance literature. This study proposes a framework for integrating machine learning technologies into the analysis of accounting fraud literature. This framework allows the examination of a significant amount of literature to highlight current trends in the field and identify potential
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Reports on the topic "Primary accounting"

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Maldonado, Leonardo, and Osmel Manzano. Measuring Regional Inequality in the Andean Countries: A Multiple-Stage Nested Theil Decomposition Using Night Light Emissions. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0012952.

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This paper examines inequality in the Andean countries using satellite-recorded nighttime lights and gridded population datasets from 2012 to 2021. We follow a multiple-stage nested Theil index decomposition method accounting for each country's lowest administrative divisions to enhance our understanding of how spatial dimensions contribute as primary sources of inequality and how these contributions vary across each country. The main findings reveal a decrease in overall inequality for the Andean region throughout the period (primarily driven by a decline in between-country inequality) and an
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Allegretto, Sylvia A., and Dave Graham-Squire. Monopsony in Professional Labor Markets: Hospital System Concentration and Nurse Wages. Institute for New Economic Thinking Working Paper Series, 2023. http://dx.doi.org/10.36687/inetwp197.

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Rolling waves of consolidation have significantly decreased the number of hospital systems in the U.S. potentially affecting industry quality, prices, efficiency, wages and more. This research concerns the growth in hospital system consolidation in local labor markets and its effect on registered nurse wages. We first use a nonparametric preprocessing data step via matching methods to define MSA-specific samples of workers analogous to nurses outside of the hospital sector. This step enables an accounting of heterogeneous MSA-specific baseline wage growth, and yields a standardized measure of
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Rucevska, Ieva, Natalia Skripnikova, Carina Thomassen, et al. Climate Impacts of Plastics: Global Actions to Stem Climate Change and End Plastic Pollution. GRID-Arendal, 2024. http://dx.doi.org/10.61523/spyl9908.

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Science provides convincing evidence that greenhouse gas emissions generated across the plastics life cycle are estimated to be between 3.8 and 4.5 per cent of global greenhouse gas emissions. This is set to grow with a projected increase in primary plastic production. This report presents the synthesis of an extensive literature review of the plastics life cycle. It analyses the countries’ submissions to the UNFCCC, the Paris Agreement, and the Intergovernmental Committee on plastic pollution. It also suggests measures that co-benefit addressing plastic pollution and achieving the global clim
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Nicholson, Claire, Jonathan Wastling, Peter Gregory, and Paul Nunn. FSA Science Council Working Group 6 Food Safety and Net Zero Carbon July 2022 Interim Report. Food Standards Agency, 2022. http://dx.doi.org/10.46756/sac.fsa.vxz377.

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The UK has a legal commitment to reach net zero carbon (NZC) emissions by 2050. This is a topic that has recently been building momentum, with clean growth being one of the four Grand Challenges set out by the UK Government. The ways we grow, process and transport food are major contributors to climate change, accounting for more than a quarter of all greenhouse gas emissions. Reducing this will require substantial changes in agriculture, manufacturing, and transport. Consequently, the Science Council and FSA Chief Scientific Adviser (CSA) agreed that a deeper understanding of the potential im
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Chen, Yuqi. Efficacy of acupuncture treatment for ovulatory disorder infertility A systematic review and meta-analysis. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, 2023. http://dx.doi.org/10.37766/inplasy2023.4.0088.

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Review question / Objective: Efficacy of Acupuncture for ovulatory disorder infertility: A Systematic Review and Meta-Analysis of randomized controlled trials. Condition being studied: Those who do not have contraception after marriage, have a normal sexual life, and cohabitation for 1 year without pregnancy are called infertility, and those who have no history of pregnancy are called primary infertility. Those with a history of previous pregnancy are called secondary infertility. Infertility is a global reproductive health problem that affects about 10% of married women. Ovulatory infertility
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Chepeliev, Maksym. The GTAP 10A Data Base with Agricultural Production Targeting Based on the Food and Agricultural Organization (FAO) Data. GTAP Research Memoranda, 2020. http://dx.doi.org/10.21642/gtap.rm35.

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This document describes a new source of inputs, based on FAO data, that allows us to estimate agricultural output targets on 133 regions of the GTAP 10A Data Base. This approach allows to overcome several limitations present under the current agricultural production targeting (APT) processing. First, a significant expansion in the regional coverage is achieved, as the number of regions undergoing APT more than doubles. Second, the detailed commodity classification of the FAO dataset allows for a more accurate mapping to the GTAP Data Base sectors. Third, a better commodity coverage in the FAO
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Araya, Mesele, Caine Rolleston, Pauline Rose, Ricardo Sabates, Dawit Tibebu Tiruneh, and Tassew Woldehanna. Understanding the Impact of Large-Scale Educational Reform on Students’ Learning Outcomes in Ethiopia: The GEQIP-II Case. Research on Improving Systems of Education (RISE), 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/125.

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The Ethiopian education system has been very dynamic over recent years, with a series of large-scale education program interventions, such as the Second Phase of General Education Quality Improvement Project (GEQIP-II) that aimed to improve student learning outcomes. Despite the large-scale programs, empirical studies assessing how such interventions have worked and who benefited from the reforms are limited. This study aims to understand the impact of the reform on Grade 4 students’ maths learning outcomes over a school year using two comparable Grade 4 cohort students from 33 common schools
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Thoma, David. Landscape phenology, vegetation condition, and relations with climate at Capitol Reef National Park, 2000–2019. Edited by Alice Wondrak Biel. National Park Service, 2023. http://dx.doi.org/10.36967/2297289.

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Quantitatively linking satellite observations of vegetation condition and climate data over time provides insight to climate influences on primary production, phenology (timing of growth), and sensitivity of vegetation to weather and longer-term patterns of weather referred to as climate. This in turn provides a basis for understanding potential climate impacts to vegetation—and the potential to anticipate cascading ecological effects, such as impacts to forage, habitat, fire potential, and erosion, as climate changes in the future. This report provides baseline information about vegetation pr
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Thoma, David. Landscape phenology, vegetation condition, and relations with climate at Canyonlands National Park, 2000–2019. Edited by Alice Wondrak Biel. National Park Service, 2023. http://dx.doi.org/10.36967/2299619.

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Quantitatively linking satellite observations of vegetation condition and climate data over time provides insight to climate influences on primary production, phenology (timing of growth), and sensitivity of vegetation to weather and longer-term patterns of weather referred to as climate. This in turn provides a basis for understanding potential climate impacts to vegetation—and the potential to anticipate cascading ecological effects—such as impacts to forage, habitat, fire potential, and erosion—as climate changes in the future. This report provides baseline information about vegetation prod
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McPheeters, Melissa, Elizabeth A. O'Connor, Sean Riley, et al. Pharmacotherapy for Adults With Alcohol Use Disorder in Outpatient Settings: Systematic Review. Agency for Healthcare Research and Quality (AHRQ), 2023. http://dx.doi.org/10.23970/ahrqepccer262.

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Background. Unhealthy alcohol use is the third leading preventable cause of death in the United States, accounting for more than 140,000 deaths annually. Only 0.9 percent of Americans who reported having alcohol use disorder (AUD) in the past year indicated they received medication-assisted AUD treatment. Methods. We updated a 2014 Agency for Healthcare Research and Quality (AHRQ) report on pharmacotherapy for AUD treatment, following AHRQ Evidence-based Practice Center Guidance. We assessed efficacy and comparative effectiveness of specific medications for improving consumption outcomes (Key
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