Academic literature on the topic 'Regime of Accounting'
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Journal articles on the topic "Regime of Accounting"
Hartman, Brian M., and Matthew J. Heaton. "Accounting for regime and parameter uncertainty in regime-switching models." Insurance: Mathematics and Economics 49, no. 3 (November 2011): 429–37. http://dx.doi.org/10.1016/j.insmatheco.2011.07.003.
Full textBLECK, ALEXANDER, and XUEWEN LIU. "Market Transparency and the Accounting Regime." Journal of Accounting Research 45, no. 2 (May 2007): 229–56. http://dx.doi.org/10.1111/j.1475-679x.2007.00231.x.
Full textColwyn Jones, T., and David Dugdale. "The concept of an accounting regime." Critical Perspectives on Accounting 12, no. 1 (February 2001): 35–63. http://dx.doi.org/10.1006/cpac.2000.0412.
Full textBurkhardt, Katrin, and Roland Strausz. "Accounting Transparency and the Asset Substitution Problem." Accounting Review 84, no. 3 (May 1, 2009): 689–712. http://dx.doi.org/10.2308/accr.2009.84.3.689.
Full textTsao, Shou-Min, Hsueh-Tien Lu, and Edmund C. Keung. "Interim Reporting Frequency and the Mispricing of Accruals." Accounting Horizons 32, no. 3 (March 1, 2018): 29–47. http://dx.doi.org/10.2308/acch-52097.
Full textCernuşca, Lucian. "The Accounting and Tax Regime Regarding Sponsorship." CECCAR Business Review 2020, no. 2 (February 28, 2020): 19–29. http://dx.doi.org/10.37945/cbr.2020.02.03.
Full textBepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (March 6, 2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.
Full textLewis, Karen K. "Stochastic Regime Switching and Stabilizing Policies within Regimes." International Journal of Finance & Economics 1, no. 2 (April 1996): 71–85. http://dx.doi.org/10.1002/(sici)1099-1158(199604)1:2<71::aid-ijfe7>3.0.co;2-t.
Full textRadhakrishnan, Suresh. "Investors' Recovery Friction and Auditor Liability Rules." Accounting Review 74, no. 2 (April 1, 1999): 225–40. http://dx.doi.org/10.2308/accr.1999.74.2.225.
Full textHow, Shi-Min, and Chandana Alawattage. "Accounting decoupled: A case study of accounting regime change in a Malaysian company." Critical Perspectives on Accounting 23, no. 6 (September 2012): 403–19. http://dx.doi.org/10.1016/j.cpa.2012.04.007.
Full textDissertations / Theses on the topic "Regime of Accounting"
Yip, Anna. "Constructing a new calculative regime : accounting reform in China." Thesis, University of Oxford, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325026.
Full textSouza, Manuela Santin de. "Fluxo de caixa por regime de competência." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29112006-165812/.
Full textThe Cash Flow Statement (CFS) is a financial statement prepared under the cash basis accounting. This characteristic grows difficult its comparison with other financial statements that are prepared under de accrual basis accounting. In this study, it was developed a new model, according the studies done by Dechow and Dichev (2002) in the United States of America: the Cash Flow Statement under the accrual basis accounting. This new financial statement has the role of link the traditional CFS and the other statements, mainly the Income Statement. The theory of this study is based in the concepts of cash and accrual basis accounting, in the discussion of the principal aspects of the CFS and Income Statement and the reference of the empiric researches realized about this subject. Following, a model was developed taking account of the cash flows divided into the accrual period and an example was built. For the empiric test, we selected, through the Economatica data base, Brazilian companies to the period of 1995 until 2005. The multiple regression analysis with panel data has been utilized as a statistic instrument. As a result of this study, the statistics tests sustained the hypothesis developed in the initial part of the study, concluding that the operational cash flow under the accrual basis accounting provide precise information about the accruals and supply a better comparison with the other financial statements when faced to the cash flow under the cash basis accounting.
Cao, Thi Thanh Huyen, and Tina Cheung. "Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34923.
Full textNowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making. In U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime. The Swedish code has been enacted for five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research that has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the notion that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.
Mello, Helio Rieger de. "Lucros contábil e fiscal: efeitos do regime tributário de transição - RTT." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23112011-193031/.
Full textLaw 11.638/07 represents the beginning of convergence of Brazilian accounting practices towards international standards established by the International Accounting Standards Board (IASB). Provisional Measure 449/08, Law 11.941/09 and accounting regulatory bodies furthered this adjustment process by introducing significant changes, such as: i) complete separation between corporate accounting and tax accounting, and ii) implementation of the principle of essence over form - in other words, the prevalence of an economic outlook on financial accounting - whereas a civil stance was adopted mostly for tax accounting, which conversely focuses on form. Although tax accounting steams from corporate accounting, as commonly known, the former is governed by the legislation that regulates its matter, while the latter complies with the Statement of Basic Accounting. Profit, one of the crucial concepts postulated by accounting, is adopted by the Federal Treasury as the basis for calculating the company income tax (IRPJ) and social contribution on net profit (CLSS). As the new accounting rules would have a positive, null or negative impact on taxable income, the Transition Tax Regime (RTT) was established as of 2008. The aim was to neutralize all new criteria for recognizing revenues, expenses or costs. Companies had the option to adopt this new regime or not along 2008-2009, however, adoption became mandatory as of 2010. Nevertheless, companies found it difficult to carry the process through due to the original term, which expired on October 16th, 2009, before the end of the last quarter, and issues concerning the interpretation of the new accounting standards and their effects on tax legislation. Thereafter, on April 13th, 2010, Normative Instruction 1.023/10 extended the initial deadline, which solved the first issue, and also confirmed the need for its enactment, as the number of amendments to DIPJ (Statement of Economic and Tax Information) in 2008 was nearly 39%, a number greater than in 2007. However from these amendments, only 973 companies decided to adopt the RTT. By comparing the period of 2008-2009 (when nine new accounting rules were introduced) to that of 2005-2007, the value of five variables was obtained, namely, taxable income, accounting income, the difference between them, gross revenue and gross profit. The study sample consisted of 69,712 taxable income companies that did not opt for the RTT and represented 73% of these taxpayers and 48% of all taxable income companies in the base year 2008. It is relevant to study the impacts the new rules have on companies that did not opt for this system, including the results of new accounting rules under an economic approach to taxable income. This research will provide subsidies for possible changes in tax legislation. In principle, a company would not opt for this regime if it could incur higher expenses and costs compared to revenues - all arising from new accounting rules - since that would reduce IRPJ and CSLL payables. Evidence of that was found based on the fact that taxable income varied less than gross revenue and profit between 2008-2009 and 2005-2007. The outcomes of this research were broken down into four sectors: agriculture, commerce, industry and services. We expect, however, that new studies investigate this matter more thoroughly to confirm this finding.
Hsu, Chia-Man Grace. "The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime /." [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18877.pdf.
Full textNascimento, Rodrigo Bellomi do. "As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido)." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1520.
Full textThis research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The research will discuss about the Transitional Tax Regime (RTT), Control Accounting Tax Transition (FCONT), implemented by the Federal Revenue of Brazil (RFB), taxes on sales, tax reflections on the PIS / PASEP and COFINS and adjustments in the Book of Calculation of Taxable Income (LALUR), in order to neutralize the tax effects arising from the application of Law n. 11.638/2007. To achieve the goal, we carried out a qualitative study based on literature review of existing legislation, standards of technical pronouncements, and a few books ever published on the subject, seeking to characterize the likely effects arising from the Law on direct taxes. Ultimately, it is hoped that the reader visualize, through the arguments, the main implications of the Law 11.638/07 caused in direct taxes
implicações da Lei nº 11.638/07 sobre a apuração dos tributos diretos. A Lei nº 11.638/07 instituiu várias modificações nos padrões de contabilidade que propiciou condições para a convergência das normas internacionais de contabilidade e principalmente, a segregação entre a contabilidade societária e a contabilidade tributária. A pesquisa discorrerá, sobre o Regime Tributário de Transição (RTT), o Controle Fiscal Contábil de Transição (FCONT), implementados pela Receita Federal do Brasil (RFB), os tributos incidentes sobre as vendas, os reflexos tributários sobre o PIS/PASEP e a COFINS e ajustes no Livro de Apuração do Lucro Real (LALUR), com o objetivo de neutralizar os efeitos fiscais oriundos da aplicação da Lei nº 11.638/2007. Para atingir o objetivo, realizou-se uma pesquisa qualitativa, fundamentada na revisão bibliográfica da legislação em vigor, de normas, de pronunciamentos técnicos, e de alguns livros já publicados sobre a matéria, buscando a caracterização dos prováveis efeitos oriundos da Lei nos tributos diretos. Ao final, espera-se que o leitor visualize, por meio dos argumentos expostos, as principais implicações que a Lei nº 11.638/07 causou nos tributos diretos
Antunes, Maria de Fátima Lopes. "O regime de neutralidade fiscal nas operações de fusão : o caso da “IP, Infraestruturas de Portugal, S.A.”." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15922.
Full textEsta dissertação tem como pano de fundo o regime de neutralidade fiscal nas operações de fusão entre sociedades residentes em Portugal e/ou sociedades residentes noutros Estados-Membros da UE e o seu impacto nestas operações, que consubstanciam uma forma de concentração empresarial onde a fiscalidade pode ser geradora de constrangimentos. Numa primeira fase, serão abordados os conceitos da fusão ao nível económico, jurídico, contabilístico e fiscal, passando pelas motivações inerentes a esta operação, seguida de uma análise mais desenvolvida dos aspetos de natureza fiscal com incidência no IRC e noutros impostos. Por fim, apresenta-se um caso prático, que envolve a aplicação do regime de neutralidade fiscal e a atribuição de benefícios fiscais a uma operação de fusão mediante a qual a Rede Ferroviária Nacional - REFER. E.P.E. incorporou a sociedade EP-Estradas de Portugal, S.A., tendo a sociedade incorporante sido renomeada para IP-Infraestruturas de Portugal, S.A.
The present dissertation addresses the tax deferral regime for mergers involving entities located in Portugal and other companies from other Member-States of EU, and its impact in these concentration operations, that could be hampered by tax constraints. In the first part will be reviewed the economic, legal and tax concepts of mergers and the main facts and circumstances that trigger such operations, followed by the analysis from tax and accounting perspectives. Lastly, a case is presented, in order to demonstrate the application of the tax deferral regime and other tax advantages provided by law, concerning the merger between Rede Ferroviária Nacional - REFER. E.P.E. (receiving company) and EP-Estradas de Portugal, S.A. (transferring company), the former being renamed as IP-Infraestruturas de Portugal, S.A.
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Sanchez, Elúbian de Moraes. "Erros conceituais na aprendizagem contábil: ensine o errado!" Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23012019-105830/.
Full textConcepts and techniques are taught in educational settings and should be learned; however, large-scale national exams have shown undesirable results, evidencing a learning gap in our students. According to Sanchez (2013), in the undergraduate courses in Accounting, the main misconception made by students are: misuse of concepts of cash and accrual and mathematical errors. The definition of misconception is referred to in the literature (Chi, 1992) in which there is a standard presentation in the form in which the error emerges and an incompatible relationship between the new concepts to be learned by the students and the prior knowledge already existing. Misconception have six characteristics: they are robust, consistent, persistent, homogeneous, recapitulated and systematic. Therefore, they are difficult to correct. Chi et al. (1994) use the theory of knowledge structuring, where they define that concepts are classified into categories when they are learned. However, concepts that are misclassified become robust conceptual errors: they are difficult to learn because of the difficulty in transposing the concept into the appropriate category. Based on the definition of misconception and the structuring of concepts into categories, we sought to understand how students form misconception and, based on these types of errors found and on the six characteristics, we collect evidence of the formation and overcoming of errors on the part of the students. These evidences helped us in creating a teaching strategy, based on the structuring of knowledge and that is different from the \"common\" strategy of First Accounting Class, which is the first contact of the students of the business area with accounting, with In order to answer our research question: \"What is the impact (proportion and signal) of adopting this teaching strategy based on conceptual errors in learning?\" The impact of the strategy was motivational, as it made the students reflect on the conceptual errors, but insufficient to increase the proportion of correctness in the realized evaluations.
Oka, Armando César. "Fluxo de caixa gerencial pelo método das partidas dobradas e regime de competência." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1495.
Full textThis study, entitled Cash Flow Management by the Double Entry Bookkeeping System and Accrual Basis Accounting and conducted by Armando César Oka, aims at filling the existing gap on Cash Flow exposing the issue of its construction by applying the Double Entry Bookkeeping System and Accrual Basis Accounting under the hypothesis of a single electronic database for building Cash Flow, Balance Sheet and Income Statement for the year. It shows the accountants the Cash Flow as an object of study due to the importance given to this instrument by public and private entities as well as rescuing liquidity of the leading for profit accounting. Carrying on the academic work and the exploratory researches conducted by the researcher of this study, it exposes the reason for the application of the Double Entry Bookkeeping System and Accrual Basis Accounting to the Cash Flow and for its experiment in a legal entity, getting result by using the Cash Flow Statement. The experiment led the researcher to look for clarification, in the existing literature, regarding the results obtained in the Cash Flow Statement. It also led him to make a structural comparison to the Balance Sheet and Income Statement for the year due to the application of the Double Entry Bookkeeping System and Accrual Basis Accounting in the last two instruments. The conclusion of this study is that it is possible to apply the Double Entry Bookkeeping System and Accrual Basis Accounting in Cash Flow by getting an evidence with liquidity characteristics
Este estudo, efetuado por Armando César Oka, intitulado Fluxo de Caixa Gerencial pelo Método das Partidas Dobradas e Regime de Competência , tem como objetivo a pretensão de preencher a lacuna existente sobre o Fluxo de Caixa, expondo a questão de sua construção mediante a aplicação do Método das Partidas Dobradas e Regime de Competência, sob a hipótese de utilização de um só banco de dados eletrônico para a construção do Fluxo de Caixa, do Balanço Patrimonial e da Demonstração de Resultado do Exercício (DRE). Vem mostrar aos contadores o Fluxo de Caixa como objeto de estudo em virtude da importância dada para este instrumental pelas entidades públicas e privadas, resgatando a liquidez da preponderante contabilidade voltada ao lucro. Em continuidade ao trabalho de formação acadêmica e pesquisas exploratórias efetuadas por este pesquisador, expõe a razão da aplicação do Método das Partidas Dobradas e Regime de Competência ao Fluxo de Caixa e de seu experimento em uma entidade jurídica, obtendo o resultado mediante a Demonstração de Fluxo de Caixa. O experimento levou este pesquisador a buscar na literatura existente esclarecimentos dos resultados obtidos na Demonstração de Fluxo de Caixa e uma comparação estrutural ao Balanço Patrimonial e Demonstração do Resultado do Exercício em virtude da aplicação, nestes dois últimos instrumentais, do Método das Partidas Dobradas e Regime de Competência. A conclusão alcançada é que é possível aplicar o Método das Partidas Dobradas e Regime de Competência no Fluxo de Caixa, obtendo-se uma evidenciação com características voltadas à liquidez
Neto, Beatriz Prior. "O impacto da adoção do regime de contabilidade de caixa em sede de IVA na tesouraria : estudo de caso de uma empresa de comércio por retalho de equipamentos e estruturas agrícolas." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19118.
Full textA literatura internacional permite evidenciar que os custos de cumprimento das obrigações fiscais são desproporcionalmente mais elevados para as PME, comparativamente com as grandes empresas, e representam um impacto negativo na sua tesouraria. Como a gestão da tesouraria destas empresas é fundamental para o seu bom funcionamento, o controlo dos custos de cumprimento torna-se um fator importante para garantir a sua sustentabilidade. Tendo em conta a elevada representatividade das PME na economia do país e a relevância que os custos de cumprimento das obrigações fiscais têm na rendibilidade das mesmas, urge analisar as atuais medidas de apoio a estas empresas. Em 2013, foi promovido um regime alternativo de Imposto sobre o Valor Acrescentado (IVA) como forma de combate às desvantagens derivadas da entrega de este imposto ao Estado, denominado por Regime de Contabilidade de Caixa em sede de IVA (RCCI). Sendo a literatura escassa nesta matéria, o presente estudo tem como objetivo fazer uma análise crítica do RCCI e verificar o impacto que este teria na tesouraria de uma média empresa, caso esta pudesse aderir a este regime. Os resultados evidenciam que a adoção do RCCI não proporcionou as melhorias de tesouraria esperadas, comparativamente ao Regime Geral de exigibilidade do IVA. Foram ainda propostas alterações ao RCCI que, ao contrário do esperado, não proporcionaram melhorias na tesouraria da empresa em estudo.
The international literature indicates that the costs of complying with fiscal obligations are disproportionately higher for small and medium-sized enterprises (SME's), when compared to larger companies, and have a negative impact in their cash-flows. Since cash management is key to a company's liquidity, controlling compliance costs becomes an important factor to assure its financial sustainability. Various studies demonstrate that current tax systems impose a heavy burden on taxpayers, especially on SME's. Therefore, considering the high representativeness of SME's in the Portuguese economy and the importance of the costs of complying with fiscal obligations to their profitability, it is critical to analyze the current policies that deal with this issue. In 2013, an alternative value-added tax (VAT) system was implemented in response to the disadvantages caused by the payment of this tax, called the VAT Cash-Accounting Scheme (VCAS). Since the literature on this topic is scarce, the present study aims to do a critical analysis of the VCAS and assess to what extent the adoption of this regime would have a positive impact on the cash-flows of a medium-sized company. The results of this study show that, comparatively to the adoption of the general VAT system, adopting the VCAS does not contribute to generate the expected cash-flow improvements. This study also addresses possible amendments to the VCAS that, against the expectations, do not provide improvements to the company's cash-flows.
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Books on the topic "Regime of Accounting"
Gualazzi, Eduardo Lobo Botelho. Regime jurídico dos tribunais de contas. São Paulo, SP, Brasil: Editora Revista dos Tribunais, 1992.
Find full textPortugal. Regime da administração financeira do estado. Lisboa: Vislis Editores, 2003.
Find full textNational Institute of Public Finance and Policy (India), ed. The Indian currency regime and its consequences. New Delhi: National Institute of Public Finance and Policy, 2007.
Find full textAjay, Shah, and National Institute of Public Finance and Policy (India), eds. Does the currency regime shape unhedged currency exposure? New Delhi: National Institute of Public Finance and Policy, 2007.
Find full textGalinovskaya, Elena, Elena Boltanova, Gennadiy Volkov, Galina Vyphanova, I. Ignat'eva, N. Kichigin, E. Kovaleva, et al. Zones with special conditions of use of territories (problems of the establishment and implementation of the legal regime). ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080400.
Full textUnited States. Government Accountability Office. Foreign regimes' assets: The United States faces challenges in recovering assets, but has mechanisms that could guide future efforts : report to congressional requesters. Washington, D.C: GAO, 2004.
Find full textCruselles, Enrique. Los comerciantes valencianos del siglo XV y sus libros de cuentas. Castelló de la Plana: Publicacions de la Universitat Jaume I, 2007.
Find full textUnited States. General Accounting Office. Accounting and Information Management Division. Forest Service: Funding allocations to Region 4. Washington, DC (P.O. Box 37050, Washington 20013): The Office, 2000.
Find full textOffice, General Accounting. Water resources: Problems in managing disposal of material dredged from San Francisco Bay : report to congressional requesters. Washington, D.C: The Office, 1989.
Find full textOffice, General Accounting. Water resources: Corps of Engineers' drought management of Savannah River projects : report to the Honorable Butler Derrick, House of Representatives. Washington, D.C: The Office, 1989.
Find full textBook chapters on the topic "Regime of Accounting"
Pijper, Trevor. "The New Financial Reporting Regime in the UK." In Creative Accounting, 13–31. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_2.
Full textZimmermann, Jochen, Jörg R. Werner, and Philipp B. Volmer. "The Weakened Nation State: Economic Globalization and Regime Convergence." In Global Governance in Accounting, 145–62. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/9780230582866_8.
Full textGonenc, Halit, and Yasemin Zengin-Karaibrahimoglu. "Towards a Mandatory Corporate Governance Regime: Empirical Evidence from Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 153–86. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-3203-6_9.
Full textMonnet, Éric, and Blaise Truong-Loï. "The History and Politics of Public Debt Accounting." In A World of Public Debts, 481–511. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48794-2_19.
Full textBurth, Andreas. "Einzelbeitrag Nr. 3: Cui bono? Depicting the benefits of the new municipal budgeting and accounting regime in Germany." In Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung, 75–125. Wiesbaden: Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-11054-3_4.
Full textNishimura, Akira. "Japanese Management Accounting and its Effects on the Asian-Pacific Region." In Management Accounting, 86–97. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403948151_7.
Full textScobie, Matthew, Matthew Sorola, and Glenn Finau. "The Pacific region." In Routledge Handbook of Environmental Accounting, 328–38. Milton Park, Abingdon, Oxon; New York, NY: Routledge, 2021.: Routledge, 2021. http://dx.doi.org/10.4324/9780367152369-28.
Full textZimmermann, Jochen, and Jörg R. Werner. "The Transformation of Accounting Regimes: Six National Case Studies." In Regulating Capitalism?, 66–96. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137309280_4.
Full textBruno, Adriana. "Accounting in Action: Laboratory Life in Campania Region." In New Public Management (NPM) and the Introduction of an Accrual Accounting System, 77–115. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57386-7_6.
Full textDe Bellis, Maurizia. "EU and Global Private Regulatory Regimes: The Accounting and Auditing Sectors." In Global Administrative Law and EU Administrative Law, 269–92. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-20264-3_14.
Full textConference papers on the topic "Regime of Accounting"
Gorbushina, Svetlana, and Dyukina Tatiana. "The Special Tax Regime as a Factor of Business Activity in Modern Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.8.
Full textHadjiconstantinou, Nicolas G. "Validation of a Second-Order Slip Model for Transition-Regime, Gaseous Flows." In ASME 2004 2nd International Conference on Microchannels and Minichannels. ASMEDC, 2004. http://dx.doi.org/10.1115/icmm2004-2344.
Full textWallin, Kim, and Steven Xu. "Load Normalization Method Accounting for Elastic and Elastic-Plastic Crack Growth." In ASME 2019 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/pvp2019-93226.
Full textMaksimovskiy, I. V., F. M. Minikaev, R. R. Mangushev, and A. A. Mingazov. "Accounting of Stationary Liquid Unloading Criteria in Simulation Model for Downhole Equipment and Regime Optimization and Prolongation of Gas Wells Operation." In SPE Russian Petroleum Technology Conference. Society of Petroleum Engineers, 2017. http://dx.doi.org/10.2118/187854-ms.
Full textMaksimovskiy, I. V., F. M. Minikaev, R. R. Mangushev, and A. A. Mingazov. "Accounting of Stationary Liquid Unloading Criteria in Simulation Model for Downhole Equipment and Regime Optimization and Prolongation of Gas Wells Operation (Russian)." In SPE Russian Petroleum Technology Conference. Society of Petroleum Engineers, 2017. http://dx.doi.org/10.2118/187854-ru.
Full textKhalil, Mohammad, Abhijit Sarkar, and Dominique Poirel. "Parameter Estimation of a Fluttering Aeroelastic System in the Transitional Reynolds Number Regime." In ASME 2010 3rd Joint US-European Fluids Engineering Summer Meeting collocated with 8th International Conference on Nanochannels, Microchannels, and Minichannels. ASMEDC, 2010. http://dx.doi.org/10.1115/fedsm-icnmm2010-30047.
Full textAsante, Ben. "Two Phase Flow: Accounting for the Presence of Liquids in Gas Pipeline Design." In 2004 International Pipeline Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/ipc2004-0546.
Full textSegalman, Daniel J., Matthew R. Brake, Lawrence A. Bergman, Alexander F. Vakakis, and Kai Willner. "Epistemic and Aleatoric Uncertainty in Modeling." In ASME 2013 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/detc2013-13234.
Full textHærvig, Jakob, Anna Lyhne Jensen, and Henrik Sørensen. "Can Natural Convection on Smooth Vertical Plates in the Laminar Regime Be Improved by Adding Forward Facing Triangular Roughness Elements?" In ASME-JSME-KSME 2019 8th Joint Fluids Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/ajkfluids2019-5441.
Full textSingh, Ritik, and Marton L. Gyuro. "Numerical Analysis of Turbulent Jets in Quiescent Medium." In ASME Turbo Expo 2016: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/gt2016-56211.
Full textReports on the topic "Regime of Accounting"
Grubb, Farley. Colonial Virginia’s Paper Money Regime, 1755-1774: a Forensic Accounting Reconstruction of the Data. Cambridge, MA: National Bureau of Economic Research, December 2015. http://dx.doi.org/10.3386/w21785.
Full textGrubb, Farley. Colonial New Jersey's Paper Money Regime, 1709-1775: A Forensic Accounting Reconstruction of the Data. Cambridge, MA: National Bureau of Economic Research, December 2013. http://dx.doi.org/10.3386/w19710.
Full textBando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, May 2021. http://dx.doi.org/10.18235/0003386.
Full textVerburg, Peter H., Žiga Malek, Sean P. Goodwin, and Cecilia Zagaria. The Integrated Economic-Environmental Modeling (IEEM) Platform: IEEM Platform Technical Guides: User Guide for the IEEM-enhanced Land Use Land Cover Change Model Dyna-CLUE. Inter-American Development Bank, September 2021. http://dx.doi.org/10.18235/0003625.
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