Relevant bibliographies by topics / Profit – Accounting

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  2. Dissertations / Theses
  3. Books
  4. Book chapters
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Academic literature on the topic 'Profit – Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 March 2023

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Journal articles on the topic "Profit – Accounting"

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Susanti, Susi, and Eri Triharyati. "PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA UMKM KOPI BUBUK ISTIMEWA." Jurnal AkunStie (JAS) 6, no. 2 (December 16, 2020): 125–38. http://dx.doi.org/10.32767/jas.v6i2.1154.

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This research huses descriptive equalitati veresearch. Special Ground Coffee UKM has not done by product accounting treatment. Where salesor profits from by-product shave not been included in the Profit/Lossreport. For this reason, there searc hersdescribe 4 accounting treatments that include sales or profit sfrom by-product sinto the financial statement sof the Special Ground Coffee UKM. There are 4 treatments thatare analyzed, namely 1) By-product streatedas other profit canincrease the total profit. For 2015 it canincrease profits by 30.44%, In 2016 it canincrease profits by25.53%, in 2017 it canincrease profits by3.37%, in 2018 it canincrease profits by 6.53% and in 2019 it can increase profits by 0.66%.2) Accounting treatment forby-product profi tincreases thema in product sales profit,whichcaninc rease the total profitin 2015 by 30.44%, 2016 by 25.53%, 2017 by 3.37% andin 2018 by 6.53%.3)The accounting treatment of by-product sales reduces the cost of goods soldf or the main products canin crease the total profit in 2015 by 57.81%,2016 by 61.33%, 2017 by 24.45%, 2018 by 29.27%, year 2019 canin crease profits by 19.31% from Rp.65,959,700 to Rp.81,742,100.4)The accounting treatmen tof by product profit reduces the total cost of producing the main product can in crease the total profit in 2015 by 30.44%, in 2016 by 25.53%, in 2017 by 3.37%, in 2018 by 6.53% from Rp.51,223,500 andin 2019 canin crease profits by 0.66%.
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Choi, Pilsik. "Constructing a balanced view of profit structure in grocery retailing." Management Research Review 40, no. 7 (July 17, 2017): 726–44. http://dx.doi.org/10.1108/mrr-04-2016-0089.

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Purpose The purposes of this paper are to propose a different profitability metric (i.e. anchor category profits) at the category level based on the concept of anchor categories and to illustrate how such a metric can be calculated in field settings to offer a balanced view of profit structure from both the accounting and marketing perspectives. Design/methodology/approach First, the concept of anchor categories is developed drawing on anchor effects theory and automatic cognitive processing theory. Based on anchor categories, this paper proposes a formula for calculating anchor category profits. Using the data collected with a survey instrument, this paper calculates accounting profits and anchor category profits for two grocery stores. Findings The intra-store analysis of accounting profits and anchor category profits reveals that the two profit measures project different profit contribution patterns by product categories for each store. The inter-store analysis provides quite different, yet useful information about profit structures for the two grocery stores. Although the two stores are similar in terms of accounting profits, their anchor category profits show different pictures regarding profit contribution patters by product categories between the two stores, revealing that different categories attract customers to different stores. Practical/implications Comparing accounting profits and anchor category profits allows retail managers to identify traffic generator categories and cash generator categories, which helps retail managers develop more effective category management to increase storewide profits. Originality value This paper increases understanding of the relationship between product categories and store choice behavior by offering a theoretical rationale to explain why some product categories influence consumers’ store choice. This paper also proposes anchor category profits as a more implementation-friendly category-level profitability metric that combines accounting principles with consumers’ shopping trip planning behavior.
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Puspitaningtyas, Zarah, Akhmad Toha, and Aryo Prakoso. "Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings." Accounting and Financial Control 2, no. 1 (November 19, 2018): 27–36. http://dx.doi.org/10.21511/afc.02(1).2018.03.

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Accounting information presented in financial statements is likened to a set of symbols. These symbols are expected to represent certain realities, which are called semantic meanings. One of the symbols presented in the financial statements is profit. As a communication medium, the presentation of profits must be interpreted exactly the same as the intended meaning, so that accounting information becomes unbiased. The purpose of this study is to reveal the understanding of the concept of profit based on semantic meaning from the point of view of the accounting accountant. This study uses an interpretive qualitative approach. Data were obtained from structured interviews with informants, namely educator accountants in Indonesia with “mainstream and anti-mainstream” schools of thought. The results of the study reveal that the tendency has been a shift in thinking from educator accountants that originated from idealism to being pragmatic. The meaning of profit at the semantic level is not only materially interpreted. Although profit is used as an indicator of the success of the company, profit is interpreted as a representation of changes in the company’s economic reality. That, the meaning of profit reflects the company’s efforts to improve its economic capacity and its usefulness to the wider community. In other words, that profit is an economic information instrument that is expected to provide value-added to its users.
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Akkapeddi, Bhavani, Ankit Srivastava, and Arzoo Tomar. "What Makes Business Going? Accounting Profit vs Economic Profit." Adarsh Journal of Management Research 10, no. 2 (September 18, 2017): 76. http://dx.doi.org/10.21095/ajmr/2017/v10/i2/141499.

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Fiorito, Riccardo. "INVENTORY ACCOUNTING AND PROFIT EVALUATION." Review of Income and Wealth 37, no. 4 (December 1991): 433–45. http://dx.doi.org/10.1111/j.1475-4991.1991.tb00382.x.

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Li, Yao, and Yuju Li. "Comparative Analysis on the Evaluation Method of Enterprise Profit Quality." E3S Web of Conferences 235 (2021): 02070. http://dx.doi.org/10.1051/e3sconf/202123502070.

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As an important index to measure the operating result of enterprises, profit is the focus of accounting information users. In recent years, with the emergence of financial fraud cases in the whole world, the authenticity and reliability of accounting profits have been questioned. The users of accounting information shift their focus from the quantity to the quality of accounting profits. How to evaluate the quality of profits comprehensively and reasonably has become the focus of enterprise financial analysis. At present, the academic world has not established a unified evaluation system and method. My study summarizes and evaluates four most commonly used methods for evaluating enterprise profit quality. The study finds that all kinds of methods have their own characteristics. Each method has advantages as well as disadvantages. It is believed that the quality of profit is affected by many factors, and a variety of methods can be used for comprehensive evaluation to ensure the accuracy of the evaluation result.
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Alinezhad Sarokolaei, Mehdi, and Mehdi Tahmasbi. "Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange." Journal of Social Sciences Research, no. 54 (April 8, 2019): 982–89. http://dx.doi.org/10.32861/jssr.54.982.989.

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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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Alinezhad Sarokolaei, Mehdi, and Mehdi Tahmasbi. "Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 693–700. http://dx.doi.org/10.32861/jssr.spi5.693.700.

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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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Bakhtiar, Yohan, and Fitria Nur Hamidah. "ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective." JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 6, no. 2 (March 26, 2022): 1. http://dx.doi.org/10.26675/jabe.v6i2.10217.

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Profit in accounting is, all this time, still focused on anything material, but not on non-material aspects. This research aimed at reviewing the meaning of profit oriented in pharmacist’s perspective. This research used a qualitative approach with transcendental phenomenology as the analysis instrument. For ease of data analysis process, noema - noesis - intentional analysis - eidetic reductionmapping worksheet or paper was used. The research results show that profit for pharmacist can be of education, services, satisfaction, careness and economy. The synthesis of the five meanings is realized in the term ESSENSO (Education, Services, Satisfaction, Careness, and Economy) as the meaning concept of profit oriented in pharmacist’s perspective. Hopefully, with the benefits of ESSENSO, accounting profession can also apply it to its various scientific concentrations, including for educator accountant, public accountant, public sector accountant and management accountant.
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RUKMANA, RISA. "Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas." Tangible Journal 4, no. 2 (December 28, 2019): 328–42. http://dx.doi.org/10.47221/tangible.v4i2.68.

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This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange, but there is one variable, namely cash income which has no significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange.
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Dissertations / Theses on the topic "Profit – Accounting"

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Horton, Joanne. "Accounting for shareholders' profits in long-term insurance business." Thesis, Aberystwyth University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297322.

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Qiang, X. (Xiaomin). "Earnings management in small profit firms during financial crisis of 2008–2009." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201304051161.

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Purpose: This paper examines empirically the managerial earnings management practices undertaken by small profits firms, and seeks whether these practices changed during the recent global financial crisis. Previous studies on small but positive earnings are normally in whether earnings management causes the discontinuity around zero in earnings distribution. There few studies combined discontinuity around zero with different macroeconomic conditions. Design: The association between earnings management and small profit firms is investigated by three measures. First, earnings distribution of scaled earnings by lagged market value in different scaled earnings level during financial crisis is portrayed. Second, distribution of accumulated discretionary accruals which is the proxy for earnings management in different scaled earnings level is exhibited. Third, based on the qualified firm-year observations, discretionary accruals regressed on several earnings management controlling variables are tested. Due to the limited number of qualified firm-year observations, two measures of small profit firms are used. Data: The sample is selected from all listed firms in United States. Financial crisis period is confined in Year 2008 and 2009 when the stock price was in the bottom in recent decades. In these two years, the incentives from capital markets are restricted in the low level. Findings: Without considering financial crisis, there is income-increasing earnings management in small profit firms which is consistent with previous studies. After considering financial crisis, the practices of earnings management is changed to income-decreasing, which provides the direct evidence on that the constitution of small profits firms are those ex-ante profit firms during the crisis and also provides the indirect evidence on that the constitution of small profits firms are small losses or losses firms in other periods. Both earnings distribution and accumulated discretionary accruals in financial crisis have the same consequence. Practical Implications: This paper shows profit firms employ income-decreasing earnings management during the bad economic situation. The good financial performance from these firms in the post-crisis period need to be questioned whether the business actually revived.
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Pence, Diana Kay. "An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279147/.

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George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why the historic cost allocation model has been so enduring. In my examination, I use personal correspondence, transcripts of Congressional hearings, published financial statements, and relevant journal articles. My analysis indicates that, while accountants empathized with managers who claimed that inflation distorted reported earnings and recognized that a serious measurement scale issue existed, they also recognized that abandonment of historic cost would not be politically feasible. If accountants had adopted a strongly partisan position that favored management with respect to bargaining with labor, this could have undermined the profession's claim to neutrality and opened the standard-setting process to closer political scrutiny. Accountants responded to management in a less visible way. Standard setters adopted techniques that gave managers maximum flexibility in managing income while retaining the aura of objectivity that attached to historic cost.
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Laude, Marcelo Rzewuski. "A contabilidade na incorporação e construção civil consegue gerar informações corretas para avaliação de empreendimentos no longo prazo?" reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/149312.

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O presente trabalho tem como objetivo estudar a contabilidade no segmento de Incorporação e Construção Civil, como geradora de informações para a avaliação de empreendimentos no Longo Prazo, comparando o método contábil e o econômico. O estudo faz o levantamento do cenário econômico, inserindo o segmento em questão, apresentando as regras de negócios. Na etapa posterior busca-se de forma breve, traçar um histórico da contabilidade no mundo e no Brasil, inserindo-a no segmento, com a aderência as normas internacionais e seus impactos. São apresentadas as análises dos demonstrativos contábeis com a escolha de determinados indicadores para o estudo de caso, na seção posterior são apresentados os métodos de análise de investimentos, abordando o custo de oportunidade e duas opções para mensuração desse custo, evidenciando as diferenças entre os lucros contábil e econômico. Na penúltima seção há a apresentação de um estudo de caso para comparação dos resultados.
The present thesis studies the Accounting policies in Brazilian Real State Market, as an information predictor for the evaluation process and decision making for long-term projects, comparing the accounting method with the economic one. The essay brings up characteristics of economic environment in this specific segment, presenting the usual business guidelines. In a second moment, a brief study from historical facts of national and international accounting methodologies and their consequences are placed in Brazilian Real State, according to international standards. The financial statement analysis are presented by the optic of financial performance ratios and, in a subsequent section, the methodology for performance analysis is brought out, focused on two different methods for measure the opportunity cost . The differences between accounting and economic profits are pointed. In the end, a case study compares the results.
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Malyuga, Natalia Mykhailivna, and Viktoriya Sergeevna Vitchenko. "Management model of income reflection in accounting and financal statements." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53919.

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1. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.gov.ua/laws/show/z0336-13 2. Податковий кодекс України від 02.12.2010 р. № 2755-VI. URL: https://zakon.rada.gov.ua/laws/show/2755-17. 3. Цал-Цалко Ю. С., Мороз Ю. Ю., Мельник Т. Ю. Облік, статистика, аналіз та аудит в системі контролювання фінансових результатів підприємства: монографія. Житомир: ЖНАЕУ, 2016. 300 с. 4. Завгородній В.П. Бухгалтерський облік в Україні. В.П. Завгородній. – К.: А.С.К., 2002. – 420 с. 5. Міакова Г.І. Фактори впливу на прибуток / Міакова Г.І., Мяло В.В. Наукові праці КНТУ. – 2005. – Вип. 74. – С.15-17. 6. Нашкерська Г.В. Оцінка прибутку підприємства. Вісник Національного університету Львівська політехніка. "Менеджмент та підприємництво в Україні" – 2007. – № 576. – С.194-196.
Examination of the concept of "profit", consolidation of approaches to the identification of mechanisms of formation and use of profit, as well as the search for the optimal management model for the reserves of its increase.
Дослідження поняття "прибуток", узагальнення підходів щодо визначення механізмів формування і використання прибутку, також пошук оптимальної управлінської моделі для резервів його збільшення.
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Moroz, Yuliya Yuzyfivna, and Maryna Viktorivna Plysak. "Conceptual aspects of the profit generation in the accounting system for management purposes." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53921.

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1. Дорош Н. І., Кізенко Є. С. Особливості бухгалтерського обліку та оподаткування прибутку підприємств. Проблеми системного підходу в економіці : зб. наук. пр. Київ. Вип. 2 (76). 2020. C. 117-125. 2. Коцеруба Н.В., Гилюк Л.О. Фінансовий контроль формування, розподілу та використання прибутку суб’єкта господарювання. Причорноморські економічні студії. 2020. Т. 50. № 2. С. 155-161. 3. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.gov.ua/laws/show/z0336-13. 4. Податковий кодекс України від 02.12.2010 р. № 2755-VI. URL: https://zakon.rada.gov.ua /laws/show/2755-17.
Substantiation of profit as an object of accounting and taxation of business, methods of its formation for business and taxation and reflection in the accounts of accounting, financial reporting and tax return.
Обґрунтування прибутку як об’єкта бухгалтерського обліку та оподаткування бізнесу, методики його формування для бізнесу та оподаткування та відображення на рахунках бухгалтерського обліку, фінансової звітності та в податковій декларації.
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Smith, David M. 1961. "The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation." Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc278233/.

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This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by using a control group and comparing two proxies of subject task knowledge; years of pricing experience and a measure of the cognitive structure of pricing knowledge. In addition, this research manipulates task complexity by using two different accounting systems. These systems vary in the number of cost pools used in allocating overhead, resulting in differentially projected cost and profit information. A total of 60 subjects participated in a computer laboratory experiment. These subjects were non-accountants with varying amounts of pricing knowledge. Subjects were randomly assigned to six experimental groups which varied by feedback type (no accounting feedback, outcome feedback only, or a combination of outcome and task properties feedback) and task complexity (high or low number of overhead cost pools). The subjects attempted to (1) maximize profits for a product during 15 rounds of pricing decisions, and (2) accurately estimate their profit for each round. The experimental results indicate no difference in performance between the three feedback types examined. However, increases in both subjects' pricing knowledge and the number of cost pools do influence feedback effectiveness. This study suggests that the amount of the users' task knowledge may influence the effectiveness of current accounting reports. In addition, increasing the number of cost pools in accounting systems may be beneficial for all users.
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Rowles, Thomas (Tom), and n/a. "Development of Concepts of Capital and Income in Financial Reporting in the Nineteenth Century." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080808.142536.

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The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature. Methodologically the issue, and the literature it has provoked, provide a 'set' in which an accounting calculation is identified, its context considered and consequences evaluated. It introduces the idea that accounting had macroeconomic implications, and meets Hopwood's (1983) injunction that accounting ought to be considered in the context in which it arises. The study illustrates the significance of a flawed accounting founded on an inadequate definition of capital to adversely affect economic life by reference to the legal debate and litigation in English courts about the definition of profit available for distribution as dividends that occurred at the end of the nineteenth century. The study explores nineteenth century understanding of the concept of capital in economic philosophy on the basis that it would be in that body of philosophic literature that such ideas would have to be examined. The study finds that, for most of the nineteenth century, understanding of the nature of capital and income derived from the works of William Petty and Adam Smith. It held that capital and income were separate states of wealth. This conception of capital continued in the work of David Ricardo, Marx and J. S. Mill, and is evident also in the work of Alfred Marshall. The modern, twentieth century, understanding of capital and income as antithetical states of wealth is identified in the study as deriving from the work of the American economist Irving Fisher in 1896. The contribution of this thesis is to • Establish that the crisis in late nineteenth century financial reporting derived from the prevailing conception of capital and its relationship to income, • note that the conception in legislative requirements determining profit were consistent with that definition, and • identify the origin of the modern, twentieth century understanding of capital and income as antithetical states of wealth. The study provides an in-principle view that nineteenth century capital accounting had the capacity to cause misallocation of resources within an economy.
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Downs, Brian. "A Case Study in the For-Profit Postsecondary School Industry: Market and Student Success." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/710.

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Education is the best investment for human capital. The demand for higher education has created a complex milieu with interesting players. One of the most interesting developments is the growth of the for-profit postsecondary sector. A perennial misfit beside the established non-profit institutions, it has become one of the dominate forces in the world of higher education.
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Seidner, Blake. "The Balance Between Financial and Quality Performance in For-Profit Hospitals versus Non-Profit Hospitals." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1950.

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Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, and a negative relationship with patient experience, cost reduction for the patient, and overall quality. This signals a tradeoff between financial performance and quality, especially measures relating to the customer. For-profit hospital management places more of an emphasis on the financial performance while non-profit hospital management demonstrates a balance between financial performance and high quality performance. Without being involved in hospital management decision-making, examining hospital outcomes is the best way to give insight into how hospital management is shifts performance priorities by different types of ownership.
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Books on the topic "Profit – Accounting"

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Systems of profit measurement. New York: Gee & Co., 1985.

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Baillie, John. Systems of profit measurement. Wokingham: Published for the Institute of Chartered Accountants of Scotland by Gee, 1985.

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Microsoft Profit. Redmond, WA: Microsoft Press, 1993.

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Ruppel, Warren. Not-for-Profit Accounting Made Easy. New York: John Wiley & Sons, Ltd., 2007.

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Ruppel, Warren, ed. Not-for-Profit Accounting Made Easy. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119202035.

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Ruppel, Warren. Not-for-Profit Accounting Made Easy. New York: John Wiley & Sons, Ltd., 2002.

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Not-for-profit accounting made easy. 2nd ed. Hoboken, N.J: Wiley, 2007.

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Managing to have profits: The art of hitting your target profit. New York: McGraw-Hill, 1989.

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J, Harris Peter. Profit planning. 2nd ed. Oxford: Butterworth-Heinemann, 1999.

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J, Harris Peter. Profit planning. Oxford: Butterworth-Heinemann, 1992.

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Book chapters on the topic "Profit – Accounting"

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Turner, D. E., and P. H. Turner. "Calculating Profit." In GCSE Accounting, 103–10. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_10.

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Turner, D. E., and P. H. Turner. "Calculating Profit." In GCSE Accounting, 111–17. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_11.

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Turner, D. E., and P. H. Turner. "Understanding Profit." In GCSE Accounting, 125–34. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_13.

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Pijper, Trevor. "Profit and the Profit and Loss Account." In Creative Accounting, 44–82. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_4.

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Herbert, Michael. "Accounting for profit." In Practical Accounts 1, 159–74. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-10549-6_11.

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Scapens, Robert W. "Cost-Volume-Profit Analyysis." In Management Accounting, 65–80. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_5.

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Scapens, Robert W. "Cost—Volume— Profit Analysis." In Management Accounting, 59–74. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_5.

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Bright, George, and Michael Herbert. "Measuring and Accounting for Profit." In Mastering Accounting, 82–102. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_8.

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Nishimura, Akira. "Uncertainty and Management Accounting: Opportunity, Profit Opportunity, and Profit." In Management, Uncertainty, and Accounting, 73–95. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8989-3_4.

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Simmonds, Andy. "Consolidated Profit and Loss Account." In Mastering Financial Accounting, 330–38. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_19.

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Conference papers on the topic "Profit – Accounting"

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Li, ChunHua. "The Progress of Non-Profit Organization Accounting Studies." In 2014 International Conference on Information, Business and Education Technology (ICIBET 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icibet-14.2014.47.

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Jiang, Leping. "Research on Accounting System of Government and Non-profit Organizations." In 8th International Conference on Management and Computer Science (ICMCS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icmcs-18.2018.21.

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Utami, Yuli, Ega Wiguna, Tjiptohadi Sawarjuwono, and Abu Azam Al Hadi. "Social Profit Density of Health-Care Waqf." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.015.

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Nicolaenkova, Maria Sergeevna, and Yulia Antonovna Smekalina. "Profit tax meaning and its accounting organizations in modern Russian practice." In XII International Research-to-practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-113631.

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Theresia, Yuliana, and Danny Septriadi. "Tax Analysis and Profit Shifting Starbucks Corporation." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007022308670875.

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Susanto, AB. "Developing Ethical Leadership: People over Profit." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.76.

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Anwar, Agus Parhan Saepul, and Ana Yuliana Jasuni. "Influence of Good Corporate Governance Implementation on Profit Management: A Research Proposal." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.026.

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Shiau, Ching-Shin, and Jeremy J. Michalek. "Optimal Product Design Under Price Competition." In ASME 2008 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2008. http://dx.doi.org/10.1115/detc2008-49176.

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Engineering optimization methods for new product development model consumer demand as a function of product attributes and price in order to identify designs that maximize expected profit. However, prior approaches have ignored the ability of competitors to react to a new product entrant; thus these methods can overestimate expected profit and select suboptimal designs that perform poorly in a competitive market. We propose an efficient approach to new product design accounting for competitor pricing reactions by imposing Nash and Stackelberg conditions as constraints, and we test the method on three product design case studies from the marketing and engineering design literature. We find that a Stackelberg leader strategy generates higher profit than a Nash strategy. Both strategies are superior to ignoring competitor reactions: In our case studies, ignoring price competition results in overestimation of profits by 12%–79%, and accounting for price competition increases realized profits by up to 3.4%. The efficiency, convergence stability, and ease of implementation of the proposed approach enables practical implementation for new product design problems in competitive markets.
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Hasibuan, Ahmad, Fuadi, and Ichsan. "Financing Model of Profit and Loss Sharing Management System for Halal Creative Economy." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010524900002900.

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Gofaizen, Mark, Paavo Siimann, and Jaan Alver. "Profit per Employee Analysis (Based on Four Major Estonian Supermarket Chains in 2010-2014)." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.9.

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Reports on the topic "Profit – Accounting"

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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, July 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.
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Aboba, B., and J. Wood. Authentication, Authorization and Accounting (AAA) Transport Profile. RFC Editor, June 2003. http://dx.doi.org/10.17487/rfc3539.

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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, July 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 implications of achieving net zero on food systems, together with identification of areas of uncertainty, would be of considerable value to FSA in pre-empting future policy and evidence needs in this area. In early discussions to scope the work required, Defra indicated to the FSA Science Council Secretariat that there are many new developments and changes to activity in primary production aimed at achieving net zero. The Science Council agreed, therefore, to concentrate its first investigations on changes expected in primary food production. Primary production is the production of chemical energy in organic forms by living organisms. The main source of this energy is sunlight. For the purposes of this review, primary food production includes the growing and harvesting of plants as food for humans or feed for animals, and the rearing and slaughter of animals including livestock, fish and a wide variety of aquatic and marine organisms. A Science Council Working Group 6 (WG6) began work in summer 2021, led by Science Council members Mrs Claire Nicholson (WG6 Chair) and Prof Jonathan Wastling (WG6 Deputy Chair). The brief for WG6 is to investigate the potential food safety implications arising from changes to primary food production practices and technologies that reduce carbon emissions in the next 10 years. The work programme (described in this report) covers 4 phases, with phases 1 and 2 now complete. The work so far has drawn diverse, wide-ranging, sometimes slightly conflicting, views and opinions from across academia, the FSA, Defra, industry bodies and individual food producers. This interim report summarises: The work undertaken to date (phases 1 and 2) What has been learnt including changes to practice already underway or imminent Issues arising from the changes that the FSA should be aware of Further work planned by WG6 to understand the nature of the risks in more depth (phases 3 and 4) The Science Council aims to complete its investigations by the end of 2022 and present its findings to the FSA Board as soon as possible afterwards.
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