Relevant bibliographies by topics / Revenue recognition

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

Academic literature on the topic 'Revenue recognition'

Author: Grafiati
Published: 4 June 2021
Last updated: 16 June 2025

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Journal articles on the topic "Revenue recognition"

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ANTLE, RICK, and JOEL S. DEMSKI. "Revenue recognition." Contemporary Accounting Research 5, no. 2 (1989): 423–51. http://dx.doi.org/10.1111/j.1911-3846.1989.tb00713.x.

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Md Salleh, Mohd Fairuz, Norida Basnan, Azlina Ahmad, Azizah Harun, Hairunnizam Wahid, and Ainol Basirah Abdul Wahab. "Amalan Pengiktirafan Hasil Oleh Institusi Wakaf, Zakat, Dan Baitulmal Di Malaysia." IPN Journal of Research and Practice in Public Sector Accounting and Management 8, no. 01 (2018): 1–22. http://dx.doi.org/10.58458/ipnj.v08.01.01.0050.

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This article presents a critical review of revenue recognition practices among the institutions administering waqf, zakah and baitulmal (WZB) in Malaysia. Through a content analysis of financial statements and focus group discussions with the accountants and management of the five WZB institutions, the findings show that different revenue recognition practices have been employed, particularly in recognizing revenues of waqf for specific purpose and in recognizing ‘faraid’ properties or portion of estates of a deceased person that belong to baitulmal. Furthermore, the review of practices of the sample institutions reveals different pointof recognition of ‘luqatah’ as revenue and diverse measurement basis were used in revenues recognition. The findings provide understanding on the current practices of recognition of the various types of revenues administered by the institutions of WZB. The findings can also be used as inputs in developing Islamic accounting standards that will harmonize the accounting and reporting practices among WZB institutions. Keywords: waqf, zakah, baitulmal, revenue recognition, Islamic accounting
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Awotomilusi, Niyi, Oluwayomi Oso, Oluyinka OLUWAGBADE, and Muyiwa Dagunduro. "Evaluating the Effectiveness of IPSAS 23 Regulations on the Redemption of Tax Revenues by the Ekiti State Government." Journal of Accounting and Finance Management 4, no. 5 (2023): 385–99. http://dx.doi.org/10.38035/jafm.v4i5.272.

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Abstract: The study intends to shed light on how adherence to international public sector accounting standards (IPSAS) 23 can enhance the efficient utilization of tax revenues in Ekiti State. In this study, a survey design was employed. Questionnaires were distributed directly to the specified participants, who were the Revenue Officers of Ekiti State Internal Revenue Service (EKSIRS). The entire population comprised 428 revenue officers, and we chose to use a census sampling method, which encompasses the entire population at 100%. Out of all the questionnaires distributed, 311 were returned with completed responses. The collected data was subsequently analyzed using both descriptive and inferential statistical techniques. The results analysis found that the collective impact of IPSAS 23 regulations, including revenue recognition, revenue presentation and disclosure, and revenue measurement, is a reliable predictor of tax revenue redemption by the Ekiti State Government. In essence, the implementation of these IPSAS 23 regulations significantly contributes to the redemption of tax revenues, signifying their importance in enhancing financial transparency and efficiency within the government's fiscal operations. It was concluded that revenue recognition emerges as a prominent contributor to tax revenue redemption, emphasizing the importance of accurate revenue recognition. This study then recommends that the Ekiti State Government should prioritize enhancing revenue recognition practices. This can be achieved through training and capacity-building for relevant staff to ensure accurate and timely recognition of revenue.
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Schipper, Katherine A., Catherine M. Schrand, Terry Shevlin, and T. Jeffrey Wilks. "Reconsidering Revenue Recognition." Accounting Horizons 23, no. 1 (2009): 55–68. http://dx.doi.org/10.2308/acch.2009.23.1.55.

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SYNOPSIS: This commentary summarizes the materials presented and some of the discussion at the November 2007 AAA/FASB Financial Reporting Issues Conference. The topic of the conference was revenue recognition, and the IASB/FASB were considering two new models: the customer consideration model and the measurement model. This commentary provides some background on revenue recognition, discusses the need for a new model, and presents the two models. The conference discussion highlighted that the two proposed models are based on a single conceptual approach but differ in measurement issues. Key aspects in both models are the identification of contractual performance obligations between the seller and customer (which gives rise to a contract liability) and determining when the performance obligation is satisfied (equivalently, when the contract liability is extinguished) and revenue is recognized.
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Nusbaum, Edward E., and Judith Weiss. "Software revenue recognition." Journal of Corporate Accounting & Finance 8, no. 1 (1996): 149–55. http://dx.doi.org/10.1002/jcaf.3970080116.

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Serdarevic, Nino, and Ajla Muratovic-Dedic. "Revenue Recognition and Real Earnings Management in Bosnian Construction Industry." Journal of Forensic Accounting Profession 1, no. 1 (2021): 21–34. http://dx.doi.org/10.2478/jfap-2021-0002.

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Abstract This study explores revenue recognition and reporting expenses relevant to the stage of completion of the contract agreements. Literature suggests that the taxation effects financial reporting, realization of capital gains as well as revenue recognition. We argue that construction firms make use of these estimates to postpone revenue and value added tax recognition. The analysis grounds on the assumption that the value added tax effects timely recognition of revenues from construction agreements, where managers are incentivized to underestimating stage of completion and suppress recognition of gross earnings to better align emerging of the value tax related liability with contracted and expected inflows of cash. Results show that the revenue recognition is positively associated with reported income before tax and cost of material as a direct expense that can be allocated to the execution of construction agreements. These findings build baseline for future research that assesses effects of newly adopted standard IFRS 15 on real earnings management practice in construction industry of Bosnia and Herzegovina.
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Holzmann, Oscar J., and Paul Munter. "New Revenue Recognition Guidance." Journal of Corporate Accounting & Finance 25, no. 6 (2014): 73–76. http://dx.doi.org/10.1002/jcaf.21992.

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Henry, Elaine, and Oscar J. Holzmann. "Contract-based revenue recognition." Journal of Corporate Accounting & Finance 20, no. 5 (2009): 77–81. http://dx.doi.org/10.1002/jcaf.20518.

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Olsen, Lori, and Thomas R. Weirich. "New revenue-recognition model." Journal of Corporate Accounting & Finance 22, no. 1 (2010): 55–61. http://dx.doi.org/10.1002/jcaf.20644.

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Datulangie, Ricky Michael, and Agus Toni Poputra. "ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT.PEGADAIAN (PERSERO) CABANG MEGAMAS." ACCOUNTABILITY 5, no. 1 (2016): 26. http://dx.doi.org/10.32400/ja.11868.5.1.2016.26-30.

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Companies are required to arrange their financial statements because it is the important basis to determine the recognition of revenues and expenses in accordance with the applicable rules. The research object in this case is PT. Pegadaian (Persero) Megamas Branch. The purpose was to determine and evaluate the implementation of the recognition of revenues and expenses in PT. Pegadaian (Persero) Megamas Branch. Data analysis is using qualitative method. The type of data is using primary data. Source of the data is using documentation method. This study found that the company adopted PSAK No. 23 (Revised 2010), Revenues, which identifies the fulfillment of the criteria of revenue recognition, the recognition of revenues and expenses done by using the accrual basis, and measurement of revenue recorded by the cash receipts in accordance with PSAK No. 23, paragraph 8.
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Dissertations / Theses on the topic "Revenue recognition"

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Freeman, Michelle S. "Revenue Recognition." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5777.

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Dobler, Michael. "Rethinking revenue recognition." Inderscience Publishers, 2008. https://tud.qucosa.de/id/qucosa%3A36452.

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Revenue recognition is one of the most crucial issues in financial reporting and the prevalent source for recent accounting scandals. International financial reporting standard setters are conducting a major project rethinking revenue recognition. Tentative proposals of the project Revenue Recognition feature an asset-liability approach relying on measurement at fair values or at allocated customer consideration amounts. This paper chooses construction contracts to illustrate and to evaluate the far-reaching changes implied by the proposals in a multi-period context. Main results suggest that the proposals are ambivalent in terms of relevance but critical in terms of reliability compared to the recent treatment under IAS 11. Particularly, a pure fair value approach yields irritating patterns of revenue recognition found inappropriate for stewardship purposes. While its adoption for revenue recognition under IFRSs is unlikely due to regulatory incompatibilities, measuring performance obligations at allocated consideration amount partly mitigates the concerns.
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Kierzek, Sonja. "Essays on accounting theory and revenue recognition /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000253338.

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Farkašová, Anna. "Revenue Recognition in Software Industry: Apple Inc. Case Study." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359072.

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Rapid digitization of enterprise processes and software applications simplifying daily-life routines enhance the need for software arrangements. Based on this growing trend, the underlying thesis discusses revenue recognition for software arrangements under US GAAP, the lingua franca of financial reporting framework in software industry. The thesis examines the first industry-specific guidance - SOP 97-2, its successor ASC 605 and aims at capturing the main implications resulting from the new converged US GAAP/ IFRS revenue recognition standard ASC 606/ IFRS 15 on a case study. The five-step revenue recognition model introduced by ASC 606 is applied to the US-based technology and software seller Apple Inc. and its wide range of product portfolio including software.
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McCarthy, Mary Miller. "FINANCIAL STATEMENT PREPARERS' REVENUE DECISIONS: ACCURACY IN APPLYING RULES-BASED STANDARDS AND THE IASB-FASB REVENUE RECOGNITION MODEL." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/73.

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U.S. GAAP and the software industry in particular, are on the verge of a major alteration in revenue-recognition accounting standards. The IASB-FASB joint revenue-recognition project is due to be finalized over the next year with the result being a shift from a rules-based set of accounting standards to a principles-based standard. The purpose of this research is to examine financial statement preparers' software revenue-recognition decisions under a principles-based accounting standard compared to a rules-based accounting standard both with and without a personal incentive to maximize revenue. The 2 X 2 between-subjects experiment examines the revenue-recognition judgments and decisions of financial statement preparers involved in applying rules-based standards (U.S. GAAP) and a principles-based standard (IASB-FASB Exposure Draft: Revenue from Contracts with Customers) with and without a personal incentive to maximize revenue. The study included 127 experienced financial statement preparers with an average of 20 years of experience and 82% at a manager/director level or above. The results indicate financial statement preparers applying rules-based standards in a revenue-recognition scenario provide less accurate revenue decisions than when applying a principles-based standard. Moreover, the results did not show that a personal incentive influenced the financial statement preparers in their revenue-recognition decisions. Surprisingly, in the rules-based and principles-based scenarios where a personal incentive was not present, the arithmetic mean recommended revenue amounts were higher. In providing the amount of judgment required to determine the revenue to be recognized, there was not a statistically significant difference in the amount of judgment required between subjects applying rules-based standards and subjects applying principles-based standards. The arithmetic means for rules-based subjects and principles-based indicated some judgment however not significant judgment was required. This is interesting to note as so few subjects correctly answered the revenue amount and neglected to fully apply the guidance.
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Caylor, Marcus Lamar. "How Do Firms Use Discretion in Deferred Revenue?" Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/accountancy_diss/4.

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I conduct an examination of the deferred revenue account. I provide descriptive evidence of deferred revenue both at an industry-level and a macro-level, and I examine whether managers use discretion in deferred revenue around earnings benchmarks. I develop a model to measure the normal change in short-term deferred revenue, and examine how the abnormal change varies across the pre-managed distribution of three common earnings benchmarks. My results show that managers delay recognition of revenue using deferred revenue when pre-managed earnings exceed benchmarks by a large margin, and accelerate the recognition of revenue using deferred revenue when premanaged earnings just miss or miss benchmarks by a large amount. I document the prevalence of accelerated revenue recognition, and show that meeting or just beating the annual consensus analyst forecast is where the most cases of suspected accelerated revenue recognition occur. The results are next strongest for the avoidance of earnings decrease benchmark and weakest for the avoidance of loss benchmark. I examine whether conventional abnormal accrual models reflect discretion in deferred revenue, and whether discretion in deferred revenue is associated with lower earnings quality. I show that deferred revenue changes are a leading indicator of future earnings. My results indicate that discretion in revenue can lower the predictability of sales regardless of whether it is of an aggressive or conservative nature.
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Jecrois, Madrid Alexandra. "Going from a private to public company and the impact on revenue recognition." Thesis, Kansas State University, 2014. http://hdl.handle.net/2097/32788.

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Master of Agribusiness<br>Department of Agricultural Economics<br>Allen M. Featherstone<br>PS International (PSI) is an international trading company that specializes in the trading of bulk agricultural commodities. It has global strength to both export and import a variety of agricultural products using affiliated offices positioned throughout the world. To adapt to competitive pressures, advancements in technology, and economic conditions, privately-held companies are re-structuring their business by acquiring or partnering/merging with other companies. This results in a redefinition of the assets, operations, and relationships with the stockholders. The acquisition of a private company by a publicly held company creates unique issues because the newly acquired private company must meet SEC accounting standards. One example of this is the acquisition of PSI by Seaboard Corporation, a publicly traded company. In 2010, the owners of PSI sold fifty percent share of the company to Seaboard Corporation. Today Seaboard Corporation owns 80% of PSI. This research problem is based on the challenges that the acquisition of a private company by a public company faces. The focus of the analysis was on the accounting changes in the area of accounts receivable, in particular when revenue is recognized. PSI used cash basis accounting and Seaboard is required to use an accrual method that required a modification in PSI’s accounting system. This research investigates the impact of those changes on PSI’s accounts. The main factors used for comparison of revenue recognition under the cash and accrual method were departure date, transit time and payment terms. The comparisons were based on a data from 196 deliveries made in 2012. In the cash method, revenue was recognized for all the transactions during the month of shipment departure. This revenue was included whether or not the transactions were paid in full and whether or not the cargo arrived at its destination in the same month. In the accrual method, only 20.92% of the transactions were recognized in the current month of shipment, because revenue must be earned and realizable to be consistent with the SEC criteria, otherwise revenue must be deferred until the payment is collected. Therefore, as the result of applying either the cash or accrual method in the income statement, transaction will be recorded as accounts receivables and/or deferred transactions. With the application of the accrual method, the working capital calculation and the annualized margin must take more into consideration by managers, the trading staff and logistic staff.
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Gwo, Lorea. "Revenue Recognition for Retailers: An Accounting Standard Overhaul that Could Impact Profits by Millions." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1812.

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FASB and IASB recently decided current revenue recognition practices were in dire need of an update and released a converged standard on revenue recognition under ASU 606 and IFRS 15. The new standard hopes to improve financial reporting by removing inconsistencies, improve comparability and overall provide more useful information to financial statement users. This paper examines how the new revenue recognition standard will impact the retail industry. This is said to be the biggest accounting standard change since Sarbanes-Oxley Act in 2002 and companies across the globe are gearing up to adjust current accounting practices to be in compliance with the new requirements. Though the accounting world is aware of the potential impacts of this new standard, is it is difficult to quantify exactly how much revenues will differ due to this change. Retailers that rely on gift card breakage as a large revenue stream will see the most material effects on their financial statements. Revised standards regarding revenue from loyalty programs and returns will also change how revenue is recognized but will have less of an impact than revenue from gift cards. Retailers can also expect their accountants to spend an abundant amount of time altering their accounting systems and restating historical data using the new method to calculate new revenue figures.
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Erlandsson, Erik, and Besart Ferizi. "IFRS 15 - En studie om hur en implementering av standarden kan komma att påverka beskattning, informationsvärdet och utdelningsmöjligheter." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31340.

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En ständigt aktuell debatt inom redovisning är vilka kriterier som ska ligga till grund vid bedömningen av när recognition av intäkter skall ske. Diskussionen har sin grund i vilka rekvisit som ska uppfyllas för att recognition av intäkter skall ske. IASB och FASB kom år 2014, efter ett samarbete sedan år 2002 som en del i harmoniseringsprocessen, ut med IFRS 15 - Revenue from Contracts with Customers. IFRS 15, som är en ny redovisningsstandard för intäktsredovisning, kommer bland annat att ersätta de nuvarande standarderna IAS 18 Intäkter och IAS 11 Entreprenadavtal.   I denna studie tillämpas rekvisiten för recognition av intäkter i enlighet med IFRS 15 och IAS 11 för att analysera effekter på bolagsskatt, informationsvärde och utdelningsmöjligheter. Med utgångspunkt i intressentmodellen och de finansiella rapporternas syfte till att lämna information till intressenter så analyseras effekterna. Analyserna sker utifrån sju konstruerade typfall som belyser effekterna till följd av att IFRS 15 respektive IAS 11 tillämpas. Studien är förutsägande och typfallens balansräkningar, resultaträkningar och avtal syftar till att visa vilka faktorer som blir avgörande när eventuella skillnader i intäktsredovisningen uppstår. Därefter analyseras vilken eller vilka intressenter som påverkas vid tillämpningen av IAS 11 respektive IFRS 15.   Syftet med studien är att genom tillämpning av standarderna i typfallen, på ett pedagogiskt sätt analysera ekonomiska konsekvenser vid tillämpning av IFRS 15, för aktiebolagets intressenter avseende informationsvärde till intressenter, bolagsskattens påverkan och utdelningsmöjligheter. Studien visar att tillämpningen av den nya standarden IFRS 15 kan påverka intäktsredovisningen och då skapa skillnader i bolagsskatt, informationsvärde och utdelningsmöjligheter mellan standarderna IFRS 15 och IAS 11.   Resultaten av studien pekar på att skillnader kan uppstå vid tillämpning av IFRS 15 jämfört med IAS 11 då införandet av kravet på överföring av kontroll för recognition av intäkter skiljer sig från att föra över de betydande risker och förmåner förknippade med en tillgång. Vidare kan skillnader uppstå om ett avtal delas upp på flera prestationsåtagande vid tillämpning av IFRS 15 medan avtalet har ett prestationsåtagande vid tillämpning av IAS 11. Skillnader kan även uppstå när kontroll inte kan överföras över tid enligt IFRS 15 medan successiv vinstavräkning kan tillämpas vid intäktsredovisning enligt IAS 11 och om flera avtal ska ses som ett enligt IAS 11 men delas upp på flera avtal enligt IFRS 15. De intressenter som gynnas eller missgynnas kan vara ägare, anställda, myndigheter samt kreditgivare. Det framkommer av analyserna att det är beroende på vilken typ av skillnad som uppstår som blir avgörande för om en intressent kan anses missgynnas eller gynnas.<br>A constant and current debate within accounting is what criteria’s should be the basis for assessing when the recognition of revenue should take place. The discussion is based on the conditions which must be met for the recognition of revenue to take place. IASB and FASB published in 2014, after collaboration since 2002 as part of the harmonization process, IFRS 15. IFRS 15 is a new accounting standard for revenue recognition which will replace the current standards IAS 18 Revenue and IAS 11 Construction Contracts.   In this study the conditions for recognition of income are applied in accordance with IFRS 15 and IAS 11 in order to analyze the effects on income tax, information value and dividend potential. Based on the stakeholder model and the objective of financial statements, which are to provide information to stakeholders, the effects are analyzed. The analysis is based on seven constructed scenarios that illustrate the effects as a result of the application of IFRS 15 and IAS 11.   The purpose of the study is to through the application of standards in the scenarios in a educational way analyze the economic consequences for the companies stakeholders regarding information value, the effect on income tax and dividend potential. The study shows that the application of the new standard IFRS 15 may influence revenue recognition and as a result it could create differences between the two standards IFRS 15 and IAS 11 regarding income tax, information value and dividend potential.   The results of the study indicate that differences may arise from the introduction of the requirement for the transfer of control of the recognition of revenue, contracts are divided on several performance commitments in IFRS 15 while the contract has one performance commitment in application of IAS 11. Differences may also occur when the control cannot be transferred over time in accordance with IFRS 15 while the percentage-of-completion method can be applied to revenue recognition in accordance with IAS 11. The stakeholders that benefit or have an disadvantage could be the owners, employees, authorities and creditors. It emerges from the analyzes that it is dependent on the type of difference that will determine whether a stakeholder can be considered disadvantaged or favored.
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Slocum, Lindsay. "What are the Effects of the New Revenue Recognition Accounting Standard on Software Companies?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1655.

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This thesis examines the various impacts of the new revenue recognition accounting standard on software companies. It begins by explaining why the FASB and IASB updated the existing revenue recognition standard and then compares and contrasts the legacy GAAP to the upcoming GAAP standard. It then moves into a detailed analysis of the key changes affecting the software industry, specifically: intellectual property, the elimination of vendor specific objective evidence, and the principal versus agent consideration. Additionally, it examines software as a service in comparison to the historical model of software as a product and how the new standard will impact the direction of the software industry. Finally, it concludes with a discussion of investor considerations and how the standard will impact users of the financial statements. While there is abundant knowledge of the accounting change within the accounting industry, there is less knowledge and almost no quantifiable information for the public, which based on the various changes detailed, will result in a surprising material effect on software company financial statements.
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Books on the topic "Revenue recognition"

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Britain), Accounting Standards Board (Great. Revenue recognition. Accounting Standards Board, 2001.

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Noke, C. W. Revenue recognition. Certified Accountants Educational Trust for the Chartered Association of Certified Accountants, 1992.

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Committee, American Institute of Certified Public Accountants Accounting Standards Executive. Software revenue recognition. American Institute of Certified Public Accountants, 1997.

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American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software. Software revenue recognition. American Institute of Certified Public Accountants, 1991.

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Starczewski, Lisa M. Revenue recognition: Fundamental principles. Tax Management, 2006.

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Committee, International Accounting Standards. Revenue recognition: Proposed statement. International Accounting Standards Committee, 1992.

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C, Sondhi Ashwinpaul, ed. 2012 Revenue Recognition Guide. CCH Wolters Kluwer, 2011.

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American Institute of Certified Public Accountants., ed. Audit issues in revenue recognition. The Institute, 1999.

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Starczewski, Lisa M. Revenue recognition: Product sales and services. Tax Management, 2006.

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Flood, Joanne M. Revenue Recognition: Understanding and Implementing the New Standard. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119351641.

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Book chapters on the topic "Revenue recognition"

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Davies, Mike, Ron Paterson, and Allister Wilson. "Revenue recognition." In UK GAAP. Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-13819-7_3.

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Davies, Mike, Ron Paterson, and Allister Wilson. "Revenue recognition." In UK Gaap. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12998-0_3.

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Alexander, David. "The recognition of revenue." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_6.

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Azli, Muhammad Izzan, Nur Amira Sabri, Sainesha Segamani, Shaliza Mazlina Zaini, Hartini binti Jaafar, and Mujeeb Saif Mohsen Al-Absy. "Revenue Recognition in Construction Industry." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84636-6_85.

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Krupička, Josef. "Revenue Recognition in the Public Hospitals." In The Impact of Globalization on International Finance and Accounting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_41.

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Mittal, Abhinav, Puneet Agrawal, and Shuchi Agrawal. "Accounting Review—Ind AS and Revenue Recognition." In Management for Professionals. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-2019-6_10.

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Sørensen, Jesper. "Investigating Revenue Recognition & Cost Inflation Techniques to Suppress Earnings." In Shorting Fraud. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-81834-9_26.

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Golderzahi, Vahid, and Hsing-Kuo Pao. "Understanding Customers and Their Grouping via WiFi Sensing for Business Revenue Forecasting." In Machine Learning and Data Mining in Pattern Recognition. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-96133-0_5.

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Fürwentsches, Jan. "Spezielle Bilanzierung von Softwareverträgen nach IFRS (unter Anwendung von SOP 97-2 Software Revenue Recognition)." In Gewinnrealisierung für Mehrkomponentenverträge nach IFRS. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-6005-4_4.

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Subramaniam, Mohanaraj, Ali Abdigarcad Warsame, Hartini binti Jaafar, and Mujeeb Saif Mohsen Al-Absy. "Analysis Revenue Recognition by Using Self-Developed Disclosure Index Based on MFRS 15 Requirements Among Malaysian Public Listed Companies." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-66218-8_48.

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Conference papers on the topic "Revenue recognition"

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Rosi, Gabriele, Claudia Cuttano, Niccolò Cavagnero, Giuseppe Averta, and Fabio Cermelli. "The revenge of BiSeNet: Efficient Multi-Task Image Segmentation." In 2024 IEEE/CVF Conference on Computer Vision and Pattern Recognition Workshops (CVPRW). IEEE, 2024. http://dx.doi.org/10.1109/cvprw63382.2024.00806.

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Ye, Jingwen, Ruonan Yu, Songhua Liu, and Xinchao Wang. "Distilled Datamodel with Reverse Gradient Matching." In 2024 IEEE/CVF Conference on Computer Vision and Pattern Recognition (CVPR). IEEE, 2024. http://dx.doi.org/10.1109/cvpr52733.2024.01136.

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Lee, Jihyun, Shunsuke Saito, Giljoo Nam, Minhyuk Sung, and Tae-Kyun Kim. "InterHandGen: Two-Hand Interaction Generation via Cascaded Reverse Diffusion." In 2024 IEEE/CVF Conference on Computer Vision and Pattern Recognition (CVPR). IEEE, 2024. http://dx.doi.org/10.1109/cvpr52733.2024.00057.

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Liu, Yujia, Anton Obukhov, Jan Dirk Wegner, and Konrad Schindler. "Point2CAD: Reverse Engineering CAD Models from 3D Point Clouds." In 2024 IEEE/CVF Conference on Computer Vision and Pattern Recognition (CVPR). IEEE, 2024. http://dx.doi.org/10.1109/cvpr52733.2024.00361.

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Han, Jiale. "Research on Network Anomaly Learning Behavior Recognition Method Based on Reverse Selection Algorithm." In 2024 2nd International Conference on Mechatronics, IoT and Industrial Informatics (ICMIII). IEEE, 2024. http://dx.doi.org/10.1109/icmiii62623.2024.00130.

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Cai, Jun-Yang, Qin Liu, Xin-Yu Xu, Kelin Lu, and Yang-Yang Chen. "RTPEIR: A Reverse Trajectory Prediction Enhanced Intent Recognition Algorithm for Multi-Agent Systems*." In 2024 18th International Conference on Control, Automation, Robotics and Vision (ICARCV). IEEE, 2024. https://doi.org/10.1109/icarcv63323.2024.10821689.

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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
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Nur, Titin F., and Hadining Kusumastuti. "Revenue Recognition for E-Commerce Retailers." In 3rd International Conference on Vocational Higher Education (ICVHE 2018). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200331.143.

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Taban, Elena, and Anna Șchiopu. "Revenue accounting from the education services in secondary and non-tertiary technical vocational education institutions." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.17.

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The secondary and non-tertiary technical vocational education institutions (TVET), were switched, from January 1st, 2019, to a financial self-management, which generated a series of problems regarding the accounting of different economic operations. In this article we will address some problematic issues regarding the accounting of income for TVET, namely: - The normative aspects that determine the income from tuition fees; - Definition, classification of revenues in TVET according to different criteria; - Revenue recognition and evaluation; Documentation and accounting of economic operations regarding income. As a methodological support of the investigation will serve the universal methods of research of phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and abstraction scientific. In conclusion, the authors offer solutions to the problematic issues investigated, in particular the determination of income from financing on a cost-per-student basis by state order and tuition fees under contract as well as income classification, recognition, evaluation and accounting of operations on income.
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Moskaliuk, Hanna, and Viktoria Bobrova. "Accounting for retro discounts, bonuses and guarantees in accordance with International Financial Reporting Standards." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.10.

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The article is devoted to the recognition in the accounting and reporting of enterprises of revenue from the sale of goods and services, taking into account the discounts provided for the additional volume of purchases. Emphasis is placed on taking into account in the accounting and reporting prepared according to the requirements of IFRS, the conditions, after the fulfillment of which the enterprise-seller of goods and services has the right to recognize discounts and guarantees in the accounting during the corresponding reporting period. Recommendations are provided, that allow for the uniform recognition of revenue from the sale of goods during the reporting periods, taking into account the retro discounts and guarantees provided in accordance with the requirements of IFRS 15. It is established, that usually discounts and guarantees, that provide for the presence of a commercial component for the seller of goods are expressed in the provision of bonuses to buyers for further purchases Therefore, the algorithms for the correct recognition in the accounting and reporting of discounts for the volume of purchases, bonuses and guarantees in the form of obligations to be fulfilled are given.
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Reports on the topic "Revenue recognition"

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López García, Ana Isabel, and Sarah Berens. Taxing the Wealthy in Haiti: Evidence from a Survey Experiment on Property Tax Preferences. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.014.

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How can the wealthy become more supportive of taxation in fragile conflict-afflicted countries? Haiti, one of the poorest and most unequal societies in the Americas, is highly reliant on aid and lacks tax revenue. From a self-interest perspective, the affluent should become more supportive of taxation when the returns from it serve their own interests (taxes are earmarked, have a short discount rate, and redistribution is universal rather than pro-poor). However, in states that struggle to provide adequate returns, we also expect trust and social recognition to drive the affluent to support taxation. The affluent should be more supportive of property tax proposals when they trust the tax authorities and tax collector, and when they receive social recognition for their tax payment. We test our argument with a conjoint experiment of property tax-related reform proposals in an online survey collected in Haiti during winter 2023/24, when there was an unexpected gang insurrection. Our study shows how gang uprisings can erode the wealthy’s trust in municipal tax administrations, making them indifferent to both local and central government when it comes to tax administration. Despite institutional failure, the affluent in Haiti support taxes being collected by bureaucrats, and in collaboration with traditional (community and religious) leaders. We also find that the affluent, compared to the average respondent, prefer tax proposals when they receive public recognition from their peer group. The wealthy are also more supportive of property taxation when they know the revenue will benefit the general population, rather than specific groups. Our findings help identify a number of cost-effective strategies that can be used to build support for property taxation in institutionally fragile conflict-ridden states.
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Chen, Deanndre. Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2024.116.

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Despite significant economic growth, particularly in the construction sector, Somaliland faces substantial public infrastructure deficits, which hinder further economic progress and increase business costs. Critical infrastructure needs and the low base of essential public goods provision highlight the need for the government to establish stronger fiscal foundations, particularly at the local level in urban areas. Impressive efforts at establishing an independent fiscal base have occurred in the face of limited international investment and support following independence and a lack of international recognition. Nevertheless, national tax revenues were estimated to be just 7.51 per cent of GDP in 2020, lower than the average for sub-Saharan Africa (14.80 per cent) and low-income countries (11.06 per cent) for the same year. Property-related revenues, mainly land and property taxes, offer great potential to transform the fiscal and developmental landscape of urban centres and the economic future of Somaliland. They are an ideal revenue source to capitalise on by levying taxes on residential and commercial buildings stemming from the growth in commercial banking, international investments, and property development along the Berbera corridor. Despite this potential, and while urban municipalities have made considerable improvements to their property tax systems in recent years, property-related taxation significantly underperforms its potential. Meaningful gains could be made through reform in order to finance urban development. This report examines land and property tax systems in Somaliland’s urban municipalities and focuses on the key challenges and reform opportunities to enhance revenue generation. Emphasising the need for strong political commitment, it suggests a way forward for the implementation of progressive tax reform to finance critical urban development and set the foundations for the nation’s ambitions. Summary of ICTD African Tax Administration Paper 37.
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Manwaring, Priya, and Tanner Regan. Public Disclosure and Tax Compliance: Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.063.

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In many countries, tax administrations have only a low capacity to enforce tax collection. In such circumstances, public disclosure policies – where the compliance and/or non-compliance of taxpayers is made public – are an appealing tool to raise compliance. However, the effect of such policies in low-compliance settings is not well understood. Through a field experiment conducted in 2021 with over 65,000 property taxpayers in Kampala, Uganda, we study the effects of reporting delinquents and recognising compliers. While the threat of publicly disclosing delinquency raises compliance, subsequently disseminating delinquent behaviour lowers the compliance of others. Public recognition has even more consistent perverse effects: it lowers compliance both for those promised recognition and for other taxpayers who receive this information. These results are consistent with a model of tax evasion where taxpayers wish to avoid being known as tax-eligible (property owners in this case) and where there is limited shame in delinquency. Public dissemination of information on tax behaviour reduces overall compliance by indicating to taxpayers that actual compliance rates are lower than they had previously believed. Overall, public disclosure policies in this context are ineffective at raising revenue, and sending enforcement reminders is more effective.
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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues for public service delivery, and in building local government legitimacy to better deliver to the populace. Given the context, the reforms are those that are easy to implement and effective, including the application of a simple digitised accounting and billing system, and a fit-for-purpose area-based property tax system. Where other cities have struggled to service more people with a stagnant revenue base, Hargeisa’s reforms have meant that population growth has resulted in increased revenues from property taxes and daily vendor collections. At the same time, private contributions of land on the peri-urban fringes offer an opportunity for in-kind land value capture and planned development in the future. Their successes are reinforced by the legitimacy built through participatory governance, which demonstrates what is achievable when communities, local government and the private sector work together. While Hargeisa has made progress on the basics of own-source revenue, much more is yet to be done to finance future development. Local government capital expenditure, for instance, is often far below what is budgeted. This is influenced by public demand for current and visible service delivery over and above less visible long-term investments. Furthermore, due to Somaliland’s internationally unrecognised status as an independent country, Hargeisa received limited development assistance when compared to other cities in similar contexts. However, a small coordinated effort through a coalition of UN agencies has fundamentally shaped some of the city’s reforms. As the country begins to formalise its financial sector, opening up to commercial banking and international investment, development support will be needed to ensure local governments and the private sector are able to capitalise on the opportunities this presents.
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Elmann, Anat, Orly Lazarov, Joel Kashman, and Rivka Ofir. therapeutic potential of a desert plant and its active compounds for Alzheimer's Disease. United States Department of Agriculture, 2015. http://dx.doi.org/10.32747/2015.7597913.bard.

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We chose to focus our investigations on the effect of the active forms, TTF and AcA, rather than the whole (crude) extract. 1. To establish cultivation program designed to develop lead cultivar/s (which will be selected from the different Af accessions) with the highest yield of the active compounds TTF and/or achillolide A (AcA). These cultivar/s will be the source for the purification of large amounts of the active compounds when needed in the future for functional foods/drug development. This task was completed. 2. To determine the effect of the Af extract, TTF and AcA on neuronal vulnerability to oxidative stress in cultured neurons expressing FAD-linked mutants.Compounds were tested in N2a neuroblastoma cell line. In addition, we have tested the effects of TTF and AcA on signaling events promoted by H₂O₂ in astrocytes and by β-amyloid in neuronal N2a cells. 3. To determine the effect of the Af extract, TTF and AcA on neuropathology (amyloidosis and tau phosphorylation) in cultured neurons expressing FAD-linked mutants. 4. To determine the effect of A¦ extract, AcA and TTF on FAD-linked neuropathology (amyloidosis, tau phosphorylation and inflammation) in transgenic mice. 5. To examine whether A¦ extract, TTF and AcA can reverse behavioral deficits in APPswe/PS1DE9 mice, and affect learning and memory and cognitive performance in these FAD-linked transgenic mice. Background to the topic.Neuroinflammation, oxidative stress, glutamate toxicity and amyloid beta (Ab) toxicity are involved in the pathogenesis of Alzheimer's diseases. We have previously purified from Achilleafragrantissimatwo active compounds: a protective flavonoid named 3,5,4’-trihydroxy-6,7,3’-trimethoxyflavone (TTF, Fl-72/2) and an anti-inflammatory sesquiterpenelactone named achillolide A (AcA). Major conclusions, solutions, achievements. In this study we could show that TTF and AcA protected cultured astrocytes from H₂O₂ –induced cell death via interference with cell signaling events. TTF inhibited SAPK/JNK, ERK1/2, MEK1 and CREBphosphorylation, while AcA inhibited only ERK1/2 and MEK1 phosphorylation. In addition to its protective activities, TTF had also anti-inflammatory activities, and inhibited the LPS-elicited secretion of the proinflammatorycytokinesInterleukin 6 (IL-6) and IL-1b from cultured microglial cells. Moreover, TTF and AcA protected neuronal cells from glutamate and Abcytotoxicity by reducing the glutamate and amyloid beta induced levels of intracellular reactive oxygen species (ROS) and via interference with cell signaling events induced by Ab. These compounds also reduced amyloid precursor protein net processing in vitro and in vivo in a mouse model for Alzheimer’s disease and improvedperformance in the novel object recognition learning and memory task. Conclusion: TTF and AcA are potential candidates to be developed as drugs or food additives to prevent, postpone or ameliorate Alzheimer’s disease. Implications, both scientific and agricultural.The synthesis ofAcA and TTF is very complicated. Thus, the plant itself will be the source for the isolation of these compounds or their precursors for synthesis. Therefore, Achilleafragrantissima could be developed into a new crop with industrial potential for the Arava-Negev area in Israel, and will generate more working places in this region.
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Zeba, Mattia, Roberta Medda-Windischer, Andrea Carlà, and Alexandra Cosima Budabin. Civic Education as Preventive Measure and Inclusionary Practice. Glasgow Caledonian University, 2025. https://doi.org/10.59019/ddzh5n65.

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In the framework of the D.Rad project, WP10 – entitled Civic education as preventive measure and inclusionary practice – seeks to prevent youth radicalisation through civic education and to identify new pedagogical methods and interactive, participatory tools for building pro-social resilience to radical ideologies. We consider as ‘civic education programs’ all those initiatives of instruction that aim at affecting “people’s beliefs, commitments, capabilities, and actions as members or prospective members of communities”1, as well as foster critical thinking and promoting “civic engagement and support democratic and participatory governance”2. Such programs have been found “to help shape personal efficacy (i.e., an individual’s belief in their ability to effect change, political participation, and tolerance”3. Furthermore, “educational tools as such have proven to foster individuals' desistance from terrorist groups and ideologies by broadening the scope of their political values, ideals, and concepts (e.g., justice, honor, freedom) and by introducing alternative perspectives and worldviews”4. In D.rad’s WP10, the focus is on civic education programs that adopt a participatory approach. This means involving all participants in expressing their ideas and bringing about change. Specifically, these methods empower marginalized voices, promoting civic engagement, problem-solving, and networking. Using techniques like role-plays and interactive tools, these programs foster critical thinking, empathy, democratic literacy, active citizenship, resilience, and socio-emotional learning. Critical thinking involves making reliable judgments based on sound information. It includes steps like asking questions, gathering relevant data, and considering various perspectives. Research shows a positive link between critical thinking and personal efficacy. Empathy is vital in civic and peace education. It means understanding and resonating with others' emotions. Pedagogical approaches like group work and cooperative tasks nurture empathy, as well as exposure to diverse choices and scenarios. Democratic literacy involves recognizing, valuing, and respecting all individuals as legitimate members of society. Non-formal education, like theatre, is a powerful way to engage communities in raising awareness and fostering democratic literacy. Active citizenship means actively participating in one's local community with values like respect, inclusion, and assistance. Educational programs equip participants with skills and knowledge for resilient societies built on trust. Resilience is the ability to bounce back from challenges, a crucial skill in personal development against extremist ideologies. Research links resilience to pro-social behaviour and life satisfaction. Civic education fosters pro-social behaviour through empathy and voluntary actions that benefit others. Socio-emotional learning (SEL) includes five key components: self-awareness, self-management, responsible decision making, social awareness, and relationship skills. Through SEL, individuals understand and regulate emotions, set positive goals, show empathy, build healthy relationships, and make responsible choices. Effective SEL training leads to improved academic performance and positive attitudes. It reduces disruptive behaviours and disciplinary issues. Educators prioritize SEL through activities that encourage communication, cooperation, emotional regulation, empathy, and self-control. Against this background, the final goal of WP10 was to foster social cohesion, democratic literacy, active citizenship and a shared sense of belonging to counteract tendencies of grievance, alienation and polarisation through the development of a participatory role-play targeting community organizations, youth centres, social/educational workers and interested citizens. WP10 was carried out in three parallel and complementary phases:- project partners involved in the WP (EURAC – Bolzano/Bozen, AUP – Paris, FUB – Berlin, BILGI – Istanbul and PRONI – Brcko) analysed civic education programs implemented in their countries to combat radicalisation and violent extremism in order to highlight approaches, practices and challenges that needed to be taken into account in the development of WP10’s toolkit; EURAC complemented such analysis with an overall recognition of existing programmes at EU level and beyond; - WP partners also contacted experts (academics, practitioners, NGO-leaders, public officers at the Ministry of Justice, social workers) in the field of de-radicalisation, civic-education, cultural mediation and theatrical methods to provide both feedback on challenges faced in past projects and opinions on the role-play developed in the framework of WP10; - EURAC, assisted by project partners and external experts developed a role-play as a preventive tool for youth radicalisation; WP partners then tested the role-play in their respective countries to collect feedback on its implementation and effectiveness. The role-play thus developed, called “In Search of the Lost Past”, is a civic education game encourages participants to reflect on available choices, avoiding adverse and/or violent outcomes. It aims to enhance critical thinking skills in problem-solving and understanding diverse perspectives. Accordingly, it fosters open-mindedness and respect for diversities and alternative worldviews while expanding participants' understanding of values, ideals, and concepts like justice, honour, and freedom. Participants collectively reconstruct stories through backwards journeys, starting from possible endings and envisioning earlier events from assigned character viewpoints. Through embodying diverse profiles and exploring various choice pathways, this reverse storytelling method prompts contemplation on decisions and their nuanced repercussions. Although all stories share a common finale, participants shape unique, parallel narratives based on distinct character perspectives. This imaginative process elucidates how personal experiences shape worldviews and life trajectories. This imaginative process serves to illuminate how personal experiences contribute to the formation of worldviews and life trajectories. Post-activity discussions centre around the decisions made and their far-reaching implications, emphasizing alternative approaches to challenging issues. Stepping into different mindsets not only cultivates empathy but also fortifies critical analysis skills among participants. "In Search of the Lost Past" serves as a dynamic platform for exploring and understanding the complex interplay of choices, perspectives, and outcomes. Reconstructing the past helps us be open to new and diverse futures.
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