Relevant bibliographies by topics / Specifics of accounting

Contents

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

Academic literature on the topic 'Specifics of accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "Specifics of accounting"

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Kalacheva, Olga, and Anastasiia Nemchinova. "The specifics of accounting for insurance fees." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2020): 24–35. http://dx.doi.org/10.33920/med-17-2005-03.

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The article discusses the main provisions of the 34th Chapter of the Tax Code of the Russian Federation “Insurance Contributions” active from January 1, 2017, which replaced the Law on Insurance Contributions No. 212-FZ. The fundamental moments in the field of taxation of insurance fees with payments to employees, the tariffs of insurance premiums and the basis for their calculation, the revised list of preferential categories and reduced rates of insurance fees in 2020 are analyzed. The features of accounting in budgetary organizations are described.
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Bobryshev, A. N., and N. P. Agafonova. "Specifics of management accounting in project management." International Accounting 21, no. 11 (November 15, 2018): 1329–39. http://dx.doi.org/10.24891/ia.21.11.1329.

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Đorđević, Slaviša, and Nebojša Mitić. "The specifics of accounting treatment of business combinations." Poslovna ekonomija 13, no. 2 (2019): 46–59. http://dx.doi.org/10.5937/poseko16-20768.

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Fibírová, Jana. "Specifics of management accounting information system in a banking sector." Český finanční a účetní časopis 2006, no. 4 (December 1, 2006): 34–49. http://dx.doi.org/10.18267/j.cfuc.193.

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Zimakova, L. A., E. A. Chuiko, and A. O. Melnikova. "SPECIFICS OF COST ACCOUNTING FOR SEARCHING AND EXPLORATION MINERALS." Вестник Алтайской академии экономики и права 3, no. 4 2020 (2020): 329–35. http://dx.doi.org/10.17513/vaael.1091.

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Karpychev, V. Yu, and Yu P. Shal'nova. "Specifics of accounting for software sale using modern IT." International Accounting 20, no. 14 (July 27, 2017): 828–41. http://dx.doi.org/10.24891/ia.20.14.828.

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Palchuk, Oksana, Lesya Kononenko, and Valerii Mytsenko. "Information Support of Innovation Management in the Accounting System." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 228–35. http://dx.doi.org/10.32515/2663-1636.2020.4(37).228-235.

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The article specifies the scope of innovation as an object of accounting. The constituent elements of the innovation management system, their essence and features of interaction in terms of impact on the creation of accounting and information support for innovation management are studied. It is proved that the formation of the accounting and information system depends, first of all, on the specifics of innovation processes, features of activities and motivation of innovation companies, resources and instruments available to the company to carry out these activities. The peculiarities of the formation of accounting objects of information support are determined.
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Safonova, M. F., and N. V. Mamushkina. "Procedures for auditing the cost of dairy production." International Accounting 23, no. 12 (December 15, 2020): 1316–39. http://dx.doi.org/10.24891/ia.23.12.1316.

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Subject. This article discusses the issues related to the audit procedures required for auditing, taking into account the specifics of production technology and production costs. Objectives. The article aims to unify the audit procedures for cost accounting and cost calculation, taking into account the specifics of the production process, which directly affect the verification methodology and technology of the audit job. The article also aims to formulate specific audit procedures for accounting for the cost of dairy production, taking into account the specifics of the process of obtaining finished products. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, and information classification and consolidation techniques. Results. The article presents audit procedures for the production of dairy cattle products, which are carried out taking into account the specifics of the production technology and business process, the specifics of the organization and accounting of costs and the formation of reporting of the audited economic entity. Conclusions and Relevance. The application of audit procedures is due to the peculiarities of accounting and consists in the consistency of these procedures and the use of sources of information. Audit procedures carried out during the audit of the costs of dairy production contribute to the identification of accounting and reporting errors and misstatements. They are a source of audit evidence to form the auditor's opinion. The results of the study can be used in audit theory and in the practical activities of auditors and audit organizations.
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Darayseh, Musa, and Abdelaziz Chazi. "Accounting specifics and work environment, determinants of accountants’ job performance." Corporate Ownership and Control 12, no. 4 (2015): 58–68. http://dx.doi.org/10.22495/cocv12i4p4.

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In this paper, we study the working environment relation between management and accountants and investigate the factors that affect the job performance of accountants. Using factor and multivariate analysis, we find that there are very important factors, such as the work environment, job attributes and scope, personal knowledge and self-development, as well as compensation/benefits are important determinants of the performance of accountants and provide information about the relationship between owners and agents that should be taken into account in studying and investigating any future relationship between management and accountants. The results provide important empirical and theoretical implications in identifying the elements of an accountant’s job performance, which, if considered, are expected to reduce jobs problem, while at the same time enhancing the relationship between management and accountants.
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Bank, Ol'ga, and Denis Gribanov. "FEATURES OF FIXED ASSETS ACCOUNTING IN PRIVATE SECURITY COMPANIES." Russian Journal of Management 8, no. 3 (November 24, 2020): 51–55. http://dx.doi.org/10.29039/2409-6024-2020-8-3-51-55.

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Due to the specifics of their activities, private security companies have special fixed assets registered (weapons/ammunition/special equipment), therefore, accounting procedures are endowed with their own characteristics for this area. Accounting for private security fixed assets determines that the enterprise is not only provided with weapons, but also performs rational control over them. The specifics of accounting for fixed assets in private security companies dictate that the strictest control over the accounting of these funds is required, and in addition to synthetic, it requires mandatory and well-coordinated maintenance of analytical accounting details and operational accounting process.
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Dissertations / Theses on the topic "Specifics of accounting"

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Young, Steven Eric. "Discretionary accounting accruals : systematic measurement error and firm-specific determinants." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307362.

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Halabi, Hussein. "Accounting quality under IFRS : the effect of country-specific factors." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/17073/.

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Most prior works focus on the effect of IFRS adoption itself on earnings quality using one dimension of earnings quality, and cover the early years of adoption. The present thesis seeks to investigate how country-specific factors shape accounting quality under IFRS across 23 countries between 2007 and 2010, the global financial crisis period. This is the first study to examine the effect of country-specific factors, using recent indicators, on both accruals and real earnings management under IFRS. It is also the first to explore the impact of country-specific factors on conditional conservatism and value relevance together, which highlights earnings quality from contracting perspective and equity valuation perspective at the same time. The results of the first empirical study indicate that overstating earnings via accruals is less pronounced in countries with strong investor protection, strict enforcement, and large capital markets, and that managing earnings upward utilizing real actions is greater in such countries. Further, the results show that firms engage in both types of earnings management at the same time. The results of the second empirical study show that earnings are more conservative in countries having strong investor protection and rigorous enforcement of accounting standards, and that the value relevance of book values is greater in those countries. Further, the strength of capital markets has no impact on the extent of conservatism, whereas the value relevance of earnings is greater in large capital markets. Overall, the main findings of this thesis suggest that country-specific factors still govern accounting quality under IFRS and that they drive different ‘quality’ earnings. The IASB should emphasise the enforcement mechanisms, not only the mere adoption of IFRS. Auditors and regulators should also consider the possible negative effects of real activities to which managers switch in a bid to escape coming under scrutiny in countries with strong institutions. Additionally, researchers should be cautious when drawing conclusions on earnings quality as quality under contracting perspective may differ from that under equity valuation perspective.
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Duff, Angus. "The application of cognitive learning styles with specific reference to accounting." Thesis, University of the West of Scotland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.398316.

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Kohout, Jakub. "Společenství vlastníků z účetního a daňového pohledu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206165.

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The aim of this diploma thesis is provide comprehensive view on dwelling unit owners associations from accounting and tax perspectives. The beginning of thesis acquainted with term dwelling unit owners association and summarized reasons for legislation regulation of these entities. After that the work deals with legislation of this organization. The specifics of economic aspects and ways of financing are mentioned at next chapter. The main part of this diploma thesis focus on accounting and tax specifics of this organization. Each specific accounting issue are explaining theoretical as well from practical point of view for better understanding these issues.
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Jiang, Danyang. "Repatriation and Renegotiation: Action-Specific Covenants and Firms’ Responses to the American Jobs Creation Act of 2004." The Ohio State University, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=osu1563530428685029.

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Pakhomava, Aliona. "Specifika běloruského účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112902.

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Diploma thesis is dedicated to specifics of belarusian accounting . The aim is to provide a basic understanding of accounting in the Republic of Belarus in terms of legislation and practice. More attention will be given to identification gaps in this accounting system and future changes, which should eliminate these gaps. Another aim of my thesis is to compare the editing of fixed assets according to Czech and Belarusian legislation. The focus will also link to the amortization and tax regulation.
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Turečková, Veronika. "Účetní a daňová specifika mezinárodní marketingové agentury." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125072.

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The aim of this thesis is to describe financial accounting in existing advertising agency, which has to report financial information to parent company placed in USA. The parent company use the US GAAP principles and prepares consolidated financial statements for all the comapnies in the group.
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Nováková, Kateřina. "Účetní a daňová specifika v odvětví hotelnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206286.

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Thesis on the topic of Accounting and tax specifics in the hotel industry explains accounting and tax procedures that may occur in this specific sector. At the beginning is shown the history of this industry, number of accommodation in Czech republic etc. Further this thesis describes the laws of hospitality and related services. Followed by a section dealing with accounting issues, explanation of some procedures and on the following part, which describes the impacts of VAT and income tax in hospitality. Last part is devoted to practical demonstrations of several accounting transactions of specific entity.
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Silva, Francisco Airton Pereira da. "Monext: an accounting framework for federated clouds." Universidade Federal de Pernambuco, 2013. https://repositorio.ufpe.br/handle/123456789/11989.

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Cloud computing has become an established paradigm for running services on external infrastructure that dynamically allocates virtually unlimited capacity. This paradigm creates a new scenario for the deployment of applications and information technology (IT) services. In this model, complete applications and machine infrastructure are offered to users, who are charged only for the resources they consume. Thus, cloud resources are offered through service abstractions classified into three main categories: Software as a Service (SaaS), Platform as a Service (PaaS), and Infrastructure as a Service (IaaS). In IaaS, computing resources are offered as virtual machines to the end user. The aim to offer such unlimited resources necessitates distributing these virtual machines through multiple data centers. This distribution makes harder to fulfill a number of requirements including security, reliability, availability, and accounting. Accounting refers to how resources are recorded, accounted for, and charged. Even for a single cloud provider this task is hard, and it becomes more difficult for a federation of cloud computing, or federated cloud, in which a cloud provider dynamically outsources resources to other providers in response to demand variation. Thus, a cluster of clouds shares heterogeneous resources, requiring greater effort to manage and accurately account for the distributed resources. Some earlier research has addressed the development of platforms for federated clouds but without considering the accounting requirement. This dissertation presents a framework for charging IaaS with a focus on federated cloud. In order to gather information about this topic area and to generate guidelines for building the framework, we applied a systematic mapping study. This dissertation also presents an initial validation of the tool through a case study, showing evidence that the requirements generated through the mapping study were fulfilled by the framework and presenting indications of its feasibility in a real cloud service scenario
Submitted by João Arthur Martins (joao.arthur@ufpe.br) on 2015-03-10T18:37:17Z No. of bitstreams: 2 Dissertação Francisco Airton da Silva.pdf: 5605679 bytes, checksum: 61aa2b6df102174ff2e190ab47678cbf (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5)
Made available in DSpace on 2015-03-11T17:45:06Z (GMT). No. of bitstreams: 2 Dissertação Francisco Airton da Silva.pdf: 5605679 bytes, checksum: 61aa2b6df102174ff2e190ab47678cbf (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Previous issue date: 2013-02-27
A Computação na Nuvem se tornou um paradigma consumado para executar serviços em infraestruturas externas, onde de uma forma virtual a capacidade praticamente ilimitada pode ser alocada dinamicamente. Este paradigma estabelece um novo cenário para a implantação de aplicações e serviços de TI. Neste modelo, desde aplicações completas até infraestrutura de máquinas são ofertadas a usuários, que são cobrados apenas pelo uso dos recursos consumidos. Desta forma, os bens de consumo da nuvem são ofertados através de abstrações de serviços, onde atualmente são citadas três principais categorias: Software como Serviço (SaaS), Plataforma como Serviço (PaaS) e Infraestrutura como Serviço (IaaS). No caso do IaaS são oferecidos recursos computacionais na forma de Máquinas Virtuais para o cliente final. Para atingir o aspecto ilimitado de recursos é necessário distribuir estas Máquinas Virtuais por vários Data Centers. Esta distribuição dificulta atender uma série de requisitos como Segurança, Confiabilidade, Disponibilidade e a Tarifação pelos recursos consumidos. A Tarifação refere-se a como os recursos são registrados, contabilizados e cobrados. Mesmo no caso de um único provedor esta tarefa não é fácil e existe um contexto em que esta dificuldade se torna ainda maior, conhecida como Federação de Computação na Nuvem ou também chamadas de Nuvens Federadas. Nuvens Federadas ocorrem quando um provedor de Computação na Nuvem terceiriza recursos dinamicamente para outros provedores em resposta à variação da demanda. Desta forma ocorre um aglomerado de nuvens, porém seus recursos são heterogêneos, acarretando num maior esforço para gerenciar os recursos distribuídos e por consequência para a Tarifação. Neste contexto foram identificadas pesquisas nesta área sobre plataformas para Nuvens Federadas, que não abordam o requisito de Tarifação. Esta dissertação apresenta um framework voltado à tarifação de Infraestrutura como Serviço com foco em Nuvens Federadas. Objetivando colher informações sobre esta área e consequentemente gerar insumos para fundamentar as decisões na construção do framework, foi aplicado um Estudo de Mapeamento Sistemático. Esta dissertação também apresenta uma validação inicial da ferramenta, através de um estudo experimental, mostrando indícios de que os requisitos gerados pelo Mapeamento Sistemático foram atendidos, bem como será viável a aplicação da solução por provedores de serviços de nuvem em um cenário real.
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Motyčková, Martina. "Specifika účtování a financování mateřských škol." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16685.

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The topic of this thesis is the Specifity of bookkeeping and financing of kindergartens. The objective of the thesis is to determine and summarize the differences of bookkeeping and financing of allowance organisations by the entrepreneurial subjects and further to clarify the fundamental changes in bookkeeping of allowance organisations that brought the accounting reform in public finance sector that is effective from the 1st January 2010. In theoretical part I characterized allowance organisations and school corporate body, ways of its bookkeeping and financing before the reform and after. In practical part I described the selected kindergarten including the analyse of financing and bookkeeping in 2009. Further examples of bookkeeping of this kindergarten follow, regarding the accounting reform and summary of accomplishments and negatives of this reform.
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Books on the topic "Specifics of accounting"

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Gadzhiev, Nazirhan, Natal'ya Ivlicheva, Pavel Ivlichev, Elena Kolesnikova, Sergei Aleksandrovich Konovalenko, Ruslan Kornilovich, Mihail Lobanov, et al. Accounting. ru: INFRA-M Academic Publishing LLC., 2019. http://dx.doi.org/10.12737/1032771.

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The textbook contains 29 topics that reveal the specifics of the discipline "Accounting". Their study will allow students to master the basic techniques, accounting techniques, learn to identify errors and violations in the work of the organization, signs of economic crimes, acquire skills in working with regulatory documents regulating accounting and financial work in the line of economic security and anti-corruption. Meets the requirements of the Federal state educational standards of higher education of the last generation. Designed for students majoring in 38.05.01 " Economic security "(specialization "Economic and legal support of economic security"), cadets, students of higher educational institutions, including educational organizations of the Ministry of internal Affairs of the Russian Federation.
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Kaspina, Roza, and Lyubov' Plotnikova. Accounting and taxation of foreign economic activities of organizations. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1018339.

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The tutorial contains practical examples of organization and conducting accounting and tax accounting of foreign economic activity and the examples that reveal the specifics of foreign exchange operations. Given a multivariate system of control of knowledge of students with answers and solution algorithm is a full set of the Fund of assessment tools for current and intermediate control. Used active learning methods in the form of colloquiums, business games, discussions and other interactive forms. Meets the requirements of Federal state educational standards of higher education of the last generation. Designed for students enrolled in our undergraduate and graduate students of economic universities. It can be useful to executives and managers of organizations, chief accountants and economists, auditors in their practical work, as presented in the textbook material allows to solve a dispute.
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Oulton, Nicholas. Investment-specific technological change and growth accounting. London: Bank of England, 2004.

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Sutyagin, Vladislav. Valuation of the rights requirements (debt receivable): theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013696.

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The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessment of claims. Attention is paid to issues of mass valuation of receivables, the evaluation of business value, as well as the problem of calculating the discount rate. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of higher educational institutions enrolled in the fields of study within the bachelor — 38.03.01 "Economics", within the master's program — 38.04.01 "Economy" and 38.04.08 "Finance and credit", and also for students of professional retraining programs "Valuation of enterprise (business)".
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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Amendments to specific AICPA pronouncements for changes related to the NAIC codification. New York, N.Y: The Institute, 2001.

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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Amendments to specific AICPA pronouncements for changes related to the NAIC codification. New York, N.Y: The Institute, 2001.

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Galinovskaya, 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.

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The peculiarities of the modern spatial development necessitated the development of organizational, managerial and legal measures to reduce the risks of neighbourhood objects that have a negative impact on humans and the environment, as well as to strengthen the protection of especially dangerous or sensitive objects. Introduction to the Land code of the Russian Federation the concept of "zones with special conditions of use of territories" is one of the promising solutions to the above tasks and is aimed at ensuring sanitary and epidemiological welfare of the population, industrial safety, safety in operating all types of transport, defence and state security, environmental protection etc. The Handbook describes the concept and the legal nature of the zones with special conditions of use of territories as a new category, which should become a full part of fur- the mechanism of the land law regulation. Describes the evolution of national legislation on conservation and protection zones, the analysis of the regulation of similar zones in foreign legislation. Special attention is paid to General issues of the legal regime of these zones, the specifics of their establishment and accounting. Researched legal requirements for the adherence of all types of zones with special conditions of use. For practitioners and specialists in the field of state and municipal administration, scientific workers and lecturers of higher and secondary professional educational institutions, students, graduates, and also for a wide range of readers.
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J, Palmer William. Construction accounting and financial management. 5th ed. New York: McGraw-Hill, 1995.

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Allan, Jacqueline. Is European accounting harmonised?: Study of the United Kingdom and France's accounting systems with specific reference to true and fair view, asset valuation and goodwill. Middlesbrough: Teesside Business School, 1996.

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American Institute of Certified Public Accountants. Accounting and Review Services Committee. Compilation of specified elements, accounts, or items of a financial statement. New York, N.Y: American Institute of Certified Public Accountants, 2005.

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Book chapters on the topic "Specifics of accounting"

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Honková, Irena. "Specifics of Accounting in the Agricultural Sector." In New Trends in Finance and Accounting, 397–406. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_37.

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Hussey, Jill, and Roger Hussey. "Specific-order Costing." In Business Accounting, 207–22. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14784-7_16.

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Teuffenbach, Martin, Ewa Piatkowska, and Paul Smith. "Subverting Network Intrusion Detection: Crafting Adversarial Examples Accounting for Domain-Specific Constraints." In Lecture Notes in Computer Science, 301–20. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57321-8_17.

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de Oliveira Neto, Arnaldo Marques. "Question, General and Specific Objectives, Justification, Contributions, and Methodological Procedures of the Research." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 63–71. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-2297-5_7.

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Simakov, Sergey, and Timur Gamilov. "Computational Study of the Cerebral Circulation Accounting for the Patient-specific Anatomical Features." In Smart Modeling for Engineering Systems, 309–30. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-06228-6_25.

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Gong, Xue, and Songsak Sriboonchitta. "Optimal Portfolio Selection Using Maximum Entropy Estimation Accounting for the Firm Specific Characteristics." In Econometrics of Risk, 305–18. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-13449-9_21.

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Marasco, Emanuela, Mengling He, Larry Tang, and Sumanth Sriram. "Accounting for Demographic Differentials in Forensic Error Rate Assessment of Latent Prints via Covariate-Specific ROC Regression." In Communications in Computer and Information Science, 338–50. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-1086-8_30.

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Aleshina, Ekaterina Yuryevna. "The Fundamentals of Creating an Avatar-Based Expert for Decision Making in the Digital Era." In Advances in Finance, Accounting, and Economics, 187–202. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1104-6.ch012.

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The chapter considers political communication organization in terms of its structural and informational aspects. The specifics of classic and online political communication are described through the theory of factors of speech communication regulation. The detailed coverage of speech regulation factors enables the author to describe classic and online political discourse. The analysis reveals some similarities along with differences between the two above said types of political communication. Some of the author's statements are exemplified with excerpts from political texts. The research was carried out on the material of American political discourse referring mostly to conflict situations and use of the same ideas for communications about Avatars Technology by Prof. Vardan Mkrttchian.
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Mashkin, Arkadii Lvovich, Ekaterina Serrgeevna Gogolina, and Svetlana Vladimirovna Glagoleva. "Sovremennye tendentsii razvitiia tsifrovykh tekhnologii v sisteme upravleniia zemel'nymi resursami v Evrope." In Economics and Law, 45–57. Publishing house Sreda, 2020. http://dx.doi.org/10.31483/r-96915.

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Land administration seeks to obtain optimal social, economic and environmental benefits while promoting the principles of sustainable development. An important element of this process is the understanding of the macroeconomic situation for making adequate management decisions at various levels: local, re-gional, national and global. This information is provided by land administration systems ((LAS), the core of which is a multipurpose cadastral system integrated with other spatial information systems and public registries. In this article, the au-thors present the structure of land administration built in modern Europe and also show the specifics of the design of systems in relation to socio-economic conditions. The publication presents a vision of the role of the cadastre in the global system of accounting and land administration, with cadastral accounting considered as the main infrastructure for ensuring the economic, social and environmental benefits of all users, including individuals, business and the state.
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Oncioiu, Ionica. "The Measurement and Recognition of Intellectual Capital in the Process of Accounting Convergence Trends and Patterns." In Encyclopedia of Information Science and Technology, Fourth Edition, 5669–78. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-2255-3.ch492.

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The value of intellectual capital has been the main focus in the debates between international professionals and business world for many decades. Today, this concept interferes with the international process of assessment, but also with the convergence of accounting. However, it is more likely for a certain period of time to develop both paradigms in parallel and then become convergent, thus solving the paradox of intangible asset valuation. Another challenge would be to extend and adapt this research to the specifics of different national economic systems, to generalize the relationship between intellectual capital and company performance and other countries and industries. This chapter analyses the answer of the questions regarding recogmition, presentation and evaluation of intellectual capital, and also various controversial issues of this concept, as it is presented in the current project of the IASB and FASB.
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Conference papers on the topic "Specifics of accounting"

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Victorova, Natalia, Polina Otrubyannikova, Svetlana Sokolova, and Alexander Gorovoy. "The Specifics of Accounting Policy Formation in Russian IT companies." In SPBPU IDE '20: SPBPU IDE-2020. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3444465.3444510.

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Bratka, Valda. "THE ROLE AND SPECIFICS OF ACCOUNTING SYSTEM IN SMALL FARMS IN LATVIA." In 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. STEF92 Technology, 2019. http://dx.doi.org/10.5593/sws.iscss.2019.1/s03.065.

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Mazurina, Alena Sergeevna. "The development of agriculture in Russia and the specifics of accounting for inventories in agricultural enterprises." In International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-461383.

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Изварина, Наталия, Nataliya Izvarina, Саргандар Искандаров, and Sargandar Iskandarov. "THE CONSTRUCTION OF THE SYSTEM OF INTERNAL CONTROL TO MANAGE THE TAX LIABILITIES OF THE COMPANY." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c505ffcca1420.84107159.

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The article deals with the specifics and content of the system of the internal king in order to manage tax liabilities, the content of the work on the management of tax liabilities, depending on the priority interests of the company.
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Казанцева, Светлана, Svetlana Kazanceva, Юрий Самойленко, and Yury Samoylenko. "PROTECTION OF PERSONAL DATA BY MEANS OF ESTABLISHING THE MODE OF COMMERCIAL SECRET." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2019. http://dx.doi.org/10.26526/conferencearticle_5c50617e527149.85699755.

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The article discusses the specifics and content of commercial secrets as an integral element of the organization’s management system. The authors summarized the main points affecting the quality and stable functioning of the organization, suggested ways of improvement and efficiency.
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YAichkin, I. A. "The specifics of the activities of railway transport enterprises and its influence on the setting of the accounting system." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/sciencepublic-08-06-2020-11.

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Крохичева, Галина, Galina Krohicheva, Анастасия Нелипа, and Anastasiya Nelipa. "FEATURES ANTI-INFLATIONARY POLICY OF THE RUSSIAN FEDERATION." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060840a1a13.52093277.

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The article is devoted to the anti-inflation policy as an important condition for its economic growth. The choice of anti-inflation impact methods of anti-inflationary impact should be determined by the nature and level of inflation, the economic mechanism specifics. The aspects of inflation in the modern Russian economy are revealed and the measures of anti-inflation policy as a means of complex influence on the reasons of inflation processes formation are offered.
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Nistor, Carmen. "TOWARDS A GREEN ACCOUNTING: ADVOCACY FOR A SPECIFIC ACCOUNTING SYSTEM." In 15th International Multidisciplinary Scientific GeoConference SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgem2015/b53/s21.095.

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Cabezas, Carlos, José Mendoza, Iván Ponce, Rafael Cantorin, Daniel Gonzales, Jessica Estrella, Sergio Peralta, and Cesar Celis. "Preliminary Design of a Lab-Scale Organic Rankine Cycle for Waste Heat Recovery Applications." In ASME 2018 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/imece2018-86434.

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This work describes the preliminary design of a lab-scale organic Rankine cycle (ORC) for waste heat recovery based applications. As heat source for the ORC, exhaust gases from an actual internal combustion engine are utilized. The design is primarily carried out accounting for the working fluid path. More specifically, a brief introduction to be subject is initially provided. The details of the ORC preliminary design are discussed next. This includes the selection of the main working fluid, the definition of the ORC plant layout and the design of the main ORC plant components. The specifics of an overall control loop resembling an actual control system that could be used in the designed ORC based plant is also provided. In terms of power output, the results show that up to 1.68 kW can be produced from the waste heat of internal combustion engines like the one accounted for in this work. Compared to the shaft power (25.1 kW) associated with the internal combustion engine providing the heat source, this power output represents about 7%. The preliminary design described here constitutes the first step of a large effort aiming to build, install and test a lab-scale ORC for educational purposes. It is expected that such ORC based plant allows carrying out in future several studies, including the development of different control strategies for maximizing the operational performance of these plants.
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Gudmestad, Ove T., and Daniel Karunakaran. "Planning for Construction Work in Cold Climate Regions." In ASME 2012 31st International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/omae2012-83301.

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With increased interests in oil and gas exploration in cold climate regions, it is not realistic that all construction activities can take place during the short summer and work will continue into the early fall and possibly later. The offshore contractors must, therefore, be ready to participate in construction work in these regions during an extended season, i.e. outside the summer season with milder weather conditions. It is also important that some key work-intensive activities (e.g. pipe laying) can start as early as possible in the season. This paper will discuss the challenges associated with construction work in cold climate regions with emphasis on the physical conditions, in particular with reference to Polar Low Pressures and the potential for icing, as well as the logistics of working long distances from established supply bases. Large uncertainties in weather forecasts call for proper management decisions accounting for the specifics of the area. Long periods of “waiting on weather” might result and management must have the patience to wait until safe operations can commence. Emphasis will be on the Barents Sea where recent hydrocarbon findings have proven very encouraging and where a huge area soon will be opened for exploration, following the agreement on the border between Norway and Russia, potentially calling for joint Norwegian–Russian construction projects (Bulakh et al., 2011).
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Reports on the topic "Specifics of accounting"

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Bijwaard, Govert E., Mikko Myrskylä, Per Tynelius, and Finn Rasmussen. Educational gain in cause-specific mortality: accounting for confounders. Rostock: Max Planck Institute for Demographic Research, January 2017. http://dx.doi.org/10.4054/mpidr-wp-2017-003.

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Verburg, 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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The Conversion of Land Use and its Effects modeling framework (CLUE) was developed to simulate land use change using empirically quantified relations between land use and its driving factors in combination with dynamic modeling of competition between land use types. Being one of the most widely used spatial land use models, CLUE has been applied all over the world on different scales. In this document, we demonstrate how the model can be used to develop a multi-regional application. This means, that instead of developing numerous individual models, the user only prepares one CLUE model application, which then allocates land use change across different regions. This facilitates integration with the Integrated Economic-Environmental Modeling (IEEM) Platform for subnational assessments and increases the efficiency of the IEEM and Ecosystem Services Modeling (IEEMESM) workflow. Multi-regional modelling is particularly useful in larger and diverse countries, where we can expect different spatial distributions in land use changes in different regions: regions of different levels of achieved socio-economic development, regions with different topographies (flat vs. mountainous), or different climatic regions (dry vs humid) within a same country. Accounting for such regional differences also facilitates developing ecosystem services models that consider region specific biophysical characteristics. This manual, and the data that is provided with it, demonstrates multi-regional land use change modeling using the country of Colombia as an example. The user will learn how to prepare the data for the model application, and how the multi-regional run differs from a single-region simulation.
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