Relevant bibliographies by topics / Theory of accounting

Contents

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

Academic literature on the topic 'Theory of accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 May 2022

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Journal articles on the topic "Theory of accounting"

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Montagna, Paul. "Accounting elites and accounting theory." Accounting, Organizations and Society 16, no. 1 (January 1991): 93–99. http://dx.doi.org/10.1016/0361-3682(91)90034-c.

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KHOMУN, Petro. "Accounting theory verbalism." Naukovi pratsi NDFI 2021, no. 2 (November 15, 2021): 131–45. http://dx.doi.org/10.33763/npndfi2021.02.131.

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Based on the deductive understanding of current publications in the area of accounting theory, it is determined that it is increasingly acquiring signs of verbalism. It is caused by an excessive enthusiasm for foreign terminology, and without a balanced application in the context of accounting, since it is based on arbitrary interpretations of foreign words, as a result of which the authors fall into a semantic trap. The author emphasizes the importance of focusing not on false verbose scholastic exercises in an attempt to pretend to be the discoverers of certain ephemeris terminologies, but on the real problems of accounting, which negatively affects the state of the domestic economy. It is noted that this happened due to the growing remoteness of accounting theory from pragmatism and the predominance of utopian ideas in it, which have nothing to do with accounting, but is only an adjustment to it in order to sell books that attract buyers by the incomprehensibility of names and ignoring the fundamentals of accounting theory. After all, even such a basic financial and economic category as capital, in many cases began to affect negative numbers, and the “tax shield of an enterprise” – depreciation is considered synonymous with its antipode – depreciation of fixed assets. And instead of at least solving the problem of the targeted use of accumulated financial resources for the simple reproduction of non-current assets, in many cases not only depreciation of fixed assets, but even the capital of the enterprise is directed to the payment of dividends. In addition, the current fashion for foreign-language terms distracts scientists from unsolved problems of methodological support of accounting, obscuring them with verbalism of ephemerality, which never end with at least some pragmatic methodological developments, but only verbose attempts to convince them of their pseudo-relevance, as a result of which the accounting theory goes astray. The possibility of solving the current paradoxes regarding the main accounting categories by using the achievements of predecessors, which are recognized by the classics of accounting theory, is substantiated.
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Jack, Lisa. "STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH." Advances in Scientific and Applied Accounting 10, no. 2 (August 31, 2017): 211–23. http://dx.doi.org/10.14392/asaa.2017100205.

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Nagdee, Zafeer. "Accounting bases of theory: Why they matter." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 167–74. http://dx.doi.org/10.22495/rcgv6i4c1art8.

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It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide.
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Patel, Alpesh T. "Responsibility Accounting: A Study in Theory and Practice." Indian Journal of Applied Research 3, no. 3 (October 1, 2011): 1–2. http://dx.doi.org/10.15373/2249555x/mar2013/1.

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Khomyn, P. "Vice versa accounting theory." Galic'kij ekonomičnij visnik 56, no. 1 (2019): 148–57. http://dx.doi.org/10.33108/galicianvisnyk_tntu2019.01.148.

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Lambert, Richard A. "Contracting theory and accounting." Journal of Accounting and Economics 32, no. 1-3 (December 2001): 3–87. http://dx.doi.org/10.1016/s0165-4101(01)00037-4.

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BOLAND, LAWRENCE A., and IRENE M. GORDON. "Criticizing positive accounting theory." Contemporary Accounting Research 9, no. 1 (September 1992): 142–70. http://dx.doi.org/10.1111/j.1911-3846.1992.tb00874.x.

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Zeff, Stephen A. "My Accounting Theory Seminar." Accounting Historians Journal 45, no. 1 (June 1, 2018): 135–40. http://dx.doi.org/10.2308/aahj-10574.

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Deb, Rajat. "Accounting Theory Coherence Revisited." Management and Labour Studies 44, no. 1 (January 21, 2019): 36–57. http://dx.doi.org/10.1177/0258042x18823134.

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The study attempts to assess the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post-graduate commerce students of Tripura, a north-eastern Indian state. Based on the literature research, hypotheses and a model are formed; the reliability and validity of the instrument is checked before the final survey. The inferential statistics indicate likely to conclude that pedagogy impacts perception on accounting theories which in turn influence practices, accounting standards, financial statements, and accounting researches. It acknowledges few limitations; practice implications and policy importance are indicated and draw a roadmap for further studies.
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Dissertations / Theses on the topic "Theory of accounting"

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Willett, Roger. "Accounting measurement theory." Thesis, University of Aberdeen, 1985. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=165709.

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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010
Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Bonin, Holger. "Generational accounting : theory and application /." Berlin : Springer, 2001. http://aleph.unisg.ch/hsgscan/hm00060726.pdf.

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Alfahad, Khaled Fouzan. "Accounting in higher education : a grounded theory of accounting absence." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/369008/.

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To date, very few studies have investigated accounting absence in organisations, and only two of these have investigated the absence of accounting in higher education (HE). This has posed difficulties to the author of this thesis to identify a framework of accounting absence against which to conduct the research. To mitigate this, the Grounded Theory (GT) approach was applied and developed in this research to facilitate an in-depth explanation of the issue of accounting absence. Subsequently, the researcher extensively and intensively conducted semi-structured interviews in addition to reviewing documents that would shed light on the status of accounting in the case study. Empirically, this study has – in depth - explored, examined and understood accounting absence in a leading and public university in Saudi Arabia which should contribute to the few related studies in HE and the public sector in general and in developing countries in particular. The origin, status and daily practices of its accounting system were described. For example, this research found that the University’s antiquated accounting system had rarely been subject to any updates or developments since the rules were first established in 1956, although they are criticised for being primitive, bureaucratic and centralised. After comparing the open and axial codes to reach a saturation stage of developing a theory, a substantive theory of accounting absence was introduced to explain accounting absence, and describes conditions that create, resist and/or sustain the absence of accounting by describing the strategies that are applied by those conditions. The consequences of accounting absence and these strategies are described, and finally, this research defined accounting absence, drawing a distinction between technical absence and functional absence. The substantive theory is then compared with the extant literature where this research found a new type of decoupling taking place, and new practices of coercive pressure. After the comparisons, a Formal Grounded Theory was developed to achieve an abstract theory of accounting absence that should be more applicable to studies on accounting absence in general and accounting absence in the field of HE in particular.
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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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Klausner, Becky. "Macro-prudential accounting a theory regarding magis /." [Denver, Colo.] : Regis University, 2009. http://165.236.235.140/lib/BKlausner2009.pdf.

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Shah, Esta Denton. "Advances to Mental Accounting Theory| Evidence for Mental Stealing and Retroactive Malleable Mental Accounting." Thesis, Northwestern University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3705358.

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Mental accounting, defined as the process whereby consumers code, categorize, and evaluate economic outcomes in the form of mental “budgets” (Thaler 1980; 1985), has been encouraged as a strategy to aid individuals in the regulation of finances and other resources. However, far less research has examined the pitfalls of mental accounting. Essay 1 investigates how mental accounting can lead to suboptimal decisions for others. We propose a novel hypothesis to understand an effect we term “mental stealing,” whereby mental accounts focus individuals on budgets so much that they forgo gifts that a gift-recipient would like. Essay 2 investigates how mental accounting for windfalls (i.e., unexpected gains in wealth) can lead to suboptimal spending on the self. We propose that expense categorizations are retroactively malleable, and can lead to overspending of windfalls. In total, the two essays of this dissertation enhance our study of consumer behavior by documenting new effects of mental accounts. And, in the process of documenting these new effects, this dissertation informs the mental accounting literature by identifying when mental accounting leads to suboptimal outcomes for both others and the self.

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Pastra, Panayiota. "A descriptive theory of the big accounting firm." Thesis, University of Strathclyde, 2003. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21532.

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This is an accounting dissertation, whose subject is the type of firm that dominated accounting developments in the UK and the US for most of the 20th century. Its focus is theory creation and most of the dissertation exposition does not focus on the theory per se. Instead, most of the exposition is devoted to communicating the pathway of the reflexive interpretation of the empirical materials relied on. Thus, the last chapter is the theory chapter, as it is the culmination and conclusion of theory creation. Theory creation relied on a qualitative research methodology (bricolage) that combined a specific concept of reflexivity, developed by Alvesson and Skèoldberg (2000) with a specific approach to engaging with empirical materials developed by Strauss and Corbin (1990). The empirical materials were drawn from three types of sources referencing the big accounting firms, academic research, the histories commissioned by the big firms and the intermittent disclosures of quantity 'stories' about the commercial operations of the firm. The theory created is an assembly of constructed concepts synthesising the various levels of reflexive interpretation of the empirical materials. It communicates a different vision of the firms; they are seen as a type of capitalist firm that has at least six enduring characteristics, all related to commercial action. These are capital management services production, client-focussed geographical orientation, partnership form, ethnic affiliation, prestige and knowledge base.
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Musvoto, Saratiel Wedzerai. "Applying the representational theory of measurement to accounting." Thesis, Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03282009-125051/.

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McBride, Freda D. H. "Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30551.

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This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers. Prior research has found that individuals recall information that is consistent with prior decisions more readily than they recall inconsistent information. Research has also shown that current judgements are biased toward prior decisions or judgements. These biases may cause current decisions to be suboptimal or dysfunctional. Two 2x2 experiments were conducted to examine four hypotheses. These hypotheses concerned (1) the influence of an affective response on an investment decision when the differences between two sets of accounting numbers are small and when the differences are large, (2) the influence of an affective response on the recall of numerical data, (3) the influence of time on the recall of numerical data given an affective response, and (4) the influence of an affective response on an investment decision when the level of cognitive processing at the time the affective response is produced is low and when the level of processing is high. The first experiment used graduate students in an accounting course to investigate the influence of differences between numerical amounts on decision making. It also investigated the influence of time between the encoding and retrieval on recall of numerical amounts. The second experiment used accounting practitioners to investigate the influence of differences between numerical amounts on decision making, and to examine the influence of different levels of cognitive processing at the time of encoding on decision making. Results indicate that an affective response does produce suboptimal decisions. In the case of accounting practitioners, however, the influence of the affective response is mitigated when the magnitude of the difference between the accounting numbers previously viewed and those undergoing current examination is large rather than small. The affective response did not significantly influence the recall of numerical amounts. There was no significant change in the influence of the affective response on recalled amounts with increased time between encoding and retrieval. Also, there were no significant changes in decision-making with increased processing at the time of encoding.
Ph. D.
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Books on the topic "Theory of accounting"

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Hendriksen, Eldon S. Accounting theory. 5th ed. Homewood, IL: Irwin, 1992.

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Accounting theory. 3rd ed. Fort Worth, Tex: Dryden Press/Harcourt Brace College Publishers, 1993.

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Belkaoui, Ahmed. Accounting theory. 2nd ed. San Diego: Harcourt Brace Jovanovich, 1985.

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Most, Kenneth S. Accounting theory. 2nd ed. Toronto: Holt, Rinehart and Winston of Canada, 1986.

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Accounting theory. New York: Wiley, 1986.

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Accounting theory. 2nd ed. San Diego: Harcourt Brace Jovanovich, 1985.

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Belkaoui, Ahmed. Accounting theory. 3rd ed. London: Dryden Press, 1994.

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Belkaoui, Ahmed. Accounting theory. 3rd ed. London: Academic Press, 1992.

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Riahi-Belkaoui, Ahmed. Accounting theory. 5th ed. London: International Thomson Business, 2004.

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Accounting theory. 2nd ed. New York: Wiley, 1990.

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Book chapters on the topic "Theory of accounting"

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting, 145–63. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_10.

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting, 167–83. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_11.

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Alexander, David. "Accounting theory, or Accounting can be interesting." In Financial Reporting, 3–8. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_1.

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Cowton, Christopher J. "Virtue Theory and Accounting." In Handbook of Virtue Ethics in Business and Management, 1–12. Dordrecht: Springer Netherlands, 2016. http://dx.doi.org/10.1007/978-94-007-6729-4_74-1.

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Cowton, Christopher J. "Virtue Theory and Accounting." In International Handbooks in Business Ethics, 1129–40. Dordrecht: Springer Netherlands, 2017. http://dx.doi.org/10.1007/978-94-007-6510-8_74.

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Shtaltovna, Annastasiya, Kristof Van Assche, and Anna-Katharina Hornidge. "Accounting in Evolving Organizations." In Evolutionary Governance Theory, 267–89. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-12274-8_18.

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Shrivastava, Amit, M. Chandra Shekar, and K. Sreshta Rebecca. "Sustainable Accounting Practices." In Infrastructure Development – Theory, Practice and Policy, 69–76. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003311157-12.

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Wray, L. Randall. "The Basics of Macroeconomic Accounting." In Modern Money Theory, 9–40. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137539922_2.

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Wray, L. Randall. "The Basics of Macroeconomic Accounting." In Modern Money Theory, 1–38. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9781137265142_1.

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Holtkemper, Oliver. "Theory." In Controlling und Rechnungslegung - Managerial and Financial Accounting, 35–45. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-31509-2_3.

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Conference papers on the topic "Theory of accounting"

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Nasution, Shabrina Tri Asti, Rizqy Fadhlina Putri, Iskandar Muda, and Syafruddin Ginting. "Positive Accounting Theory: Theoretical Perspectives on Accounting Policy Choice." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009506011281133.

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Azmi, Zul, Abdillah Nasution, Wardayani Wardayani, Iskandar Muda, Supriyanto Supriyanto, Syamsul Rizal, and Rahmat Hidayat. "Grounded Theory in Accounting Research." In Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.18-7-2019.2288566.

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Lei Zhang, Shou-ming Zhang, and Zhen Zhang. "Compensation Management based on mental accounting theory." In 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5690878.

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"Teaching Reform of Accounting Theory and Practice." In 2020 International Conference on Educational Science. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000250.

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Dong, Mian, Tian Lan, and Lin Zhong. "Rethink energy accounting with cooperative game theory." In MobiCom'14: The 20th Annual International Conference on Mobile Computing and Networking. New York, NY, USA: ACM, 2014. http://dx.doi.org/10.1145/2639108.2639128.

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Peng, Wang. "Management framework and practice of accounting theory." In 2015 International Conference on Social Science and Technology Education. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.2.

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Nurmadi, Ruswan, Sumardi Adiman, Iskandar Muda, and Syafruddin Ginting. "Measuring and Valuation of Asset: Accounting Theory Perspective." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009510912081212.

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Mironenko, Aleksey, Sergey Matveev, Vasiliy Slavskiy, and A. Revin. "FOREST ASSESSMENT AND ACCOUNTING SOFTWARE." In Modern machines, equipment and IT solutions for industrial complex: theory and practice. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2021. http://dx.doi.org/10.34220/mmeitsic2021_250-255.

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Forestry in Russia is experiencing a great need for digital technologies that can form and generalize existing databases. All participants are interested in the development of digital technologies in forest management, from the end user of forest resources to public authorities in the field of forest relations. At the same time, the modern level of forestry software requires modernization to solve specific problems. The team of the Department of Forestry, Forest Inventory and Forest Inventory of VGFTU has developed a number of automated systems that allow to quickly solve scientific and production problems in the field of forestry, ecology and nature management. The importance and relevance of this work is reflected in the “Strategy for the development of the forestry complex of the Russian Federation for the period up to 2030”.The modularity and scalability of such systems allows the authors to quickly make adjustments to their source code, which allows keeping the software up to date, which meets the modern requirements of the legal framework of the forestry sector.
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Handoyo, Sofik, and Syaiful Anas. "Towards Implementation of Sociology Theory on Management Accounting Research." In The 2nd International Conference on Sociology Education. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007108809530957.

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Duller, Christine, Theodore E. Simos, George Psihoyios, and Ch Tsitouras. "Correspondence Analysis-Theory and Application in Management Accounting Research." In ICNAAM 2010: International Conference of Numerical Analysis and Applied Mathematics 2010. AIP, 2010. http://dx.doi.org/10.1063/1.3498289.

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Reports on the topic "Theory of accounting"

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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are ‘recognising’ and ‘measuring’ carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.
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Muhlestein, Michael, and Carl Hart. Geometric-acoustics analysis of singly scattered, nonlinearly evolving waves by circular cylinders. Engineer Research and Development Center (U.S.), October 2020. http://dx.doi.org/10.21079/11681/38521.

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Geometric acoustics, or acoustic ray theory, is used to analyze the scattering of high-amplitude acoustic waves incident upon rigid circular cylinders. Theoretical predictions of the nonlinear evolution of the scattered wave field are provided, as well as measures of the importance of accounting for nonlinearity. An analysis of scattering by many cylinders is also provided, though the effects of multiple scattering are not considered. Provided the characteristic nonlinear distortion length is much larger than a cylinder radius, the nonlinear evolution of the incident wave is shown to be of much greater importance to the overall evolution than the nonlinear evolution of the individual scattered waves.
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Cloos, John J., and James D. McCullough. New Accounting Systems and Their Effects on DoD Cost Estimating. Fort Belvoir, VA: Defense Technical Information Center, December 1989. http://dx.doi.org/10.21236/ada218247.

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Paschen, Marius, Felix Meier, and Wilfried Rickels. Working paper on the numerical modelling framework to compare different accounting schemes. OceanNETs, December 2021. http://dx.doi.org/10.3289/oceannets_d1.1.

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Any integration of extra carbon dioxide removal (CDR) via terrestrial or marine sink enhancement into climate policies requires accounting for their effectiveness in reducing atmospheric carbon concentration and translating this information into the amount of carbon credits (to be used in official and voluntary emission trading schemes). Here, we assess accounting schemes in their appropriateness of assigning carbon credits. We discuss the role of temporary carbon storage and present the various ccounting methods for carbon credit assignment. We explain how we have implemented the methods numerically and analyse carbon assignments across the different accounting schemes, using stylized, model-based ocean sink enhancement experiments.
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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Banerjee, Onil, Martin Cicowiez, and Renato Vargas. Integrating the Value of Natural Capital in Evidence-Based Policy Making. Inter-American Development Bank, December 2020. http://dx.doi.org/10.18235/0002900.

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This paper describes how Natural Capital Accounting (NCA) can be integrated into economy wide analytical frameworks to enhance evidence based decision making. Examples from applications of the Integrated Environmental Economic Modelling (IEEM) Platform show how explicitly accounting for the contributions of the environment to the economy in economic forecasting can lead to substantially different policy recommendations, overcoming some of the scope limitations of traditional economic performance analysis. Furthermore, the paper describes how NCA can be integrated into more traditional economic performance measurements, such as the System of National Accounts and their indicators such as adjusted Gross Domestic Product and Genuine Savings. Integration of natural capital into economy-wide analytical frameworks leads to better policy uptake of research findings and it empowers policymakers to avoid short-sighted decisions, which, although they can generate short-term economic gain, can have adverse consequences for economic, social, and environmental sustainability in the long run.
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Kamai, Tamir, Gerard Kluitenberg, and Alon Ben-Gal. Development of heat-pulse sensors for measuring fluxes of water and solutes under the root zone. United States Department of Agriculture, January 2016. http://dx.doi.org/10.32747/2016.7604288.bard.

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The objectives defined for this study were to: (1) develop a heat-pulse sensor and a heat-transfer model for leaching measurement, and (2) conduct laboratory study of the sensor and the methodology to estimate leaching flux. In this study we investigated the feasibility for estimating leachate fluxes with a newly designed heat-pulse (HP) sensor, combining water flux density (WFD) with electrical conductivity (EC) measurements in the same sensor. Whereas previous studies used the conventional heat pulse sensor for these measurements, the focus here was to estimate WFD with a robust sensor, appropriate for field settings, having thick-walled large-diameter probes that would minimize their flexing during and after installation and reduce associated errors. The HP method for measuring WFD in one dimension is based on a three-rod arrangement, aligned in the direction of the flow (vertical for leaching). A heat pulse is released from a center rod and the temperature response is monitored with upstream (US) and downstream (DS) rods. Water moving through the soil caries heat with it, causing differences in temperature response at the US and DS locations. Appropriate theory (e.g., Ren et al., 2000) is then used to determine WFD from the differences in temperature response. In this study, we have constructed sensors with large probes and developed numerical and analytical solutions for approximating the measurement. One-dimensional flow experiments were conducted with WFD ranging between 50 and 700 cm per day. A numerical model was developed to mimic the measurements, and also served for the evaluation of the analytical solution. For estimation WFD, and analytical model was developed to approximate heat transfer in this setting. The analytical solution was based on the work of Knight et al. (2012) and Knight et al. (2016), which suggests that the finite properties of the rods can be captured to a large extent by assuming them to be cylindrical perfect conductors. We found that: (1) the sensor is sensitive for measuring WFD in the investigated range, (2) the numerical model well-represents the sensor measurement, and (2) the analytical approximation could be improved by accounting for water and heat flow divergence by the large rods.
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Melo-Becerra, Ligia Alba, and María Teresa Ramírez-Giraldo. Transport infrastructure and technical efficiency in a panel of countries: Accounting for endogeneity in a stochastic frontier model. Banco de la República, December 2021. http://dx.doi.org/10.32468/be.1187.

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In this paper, a global production frontier is estimated using stochastic frontier models to assess the contribution of transport infrastructure to countries’ performance. We find that the role of infrastructure is underestimated under the exogeneity assumption indicating that handling endogeneity is crucial in the estimation. Results suggest that a better endowment of infrastructure contributes to economic growth, highlighting its importance in explaining differences in the economic performance of countries. Efficiency measures indicate that high-income countries are more efficient than low- and middle-income countries, suggesting that there is room for improving economic performance in countries with a lower income level. Better institutions also are essential to foster countries’ economic output.
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Robayo Botiva, Diana María. Brief Current Context of the Types of Electronic Commerce in Colombia. Ediciones Universidad Cooperativa de Colombia, April 2021. http://dx.doi.org/10.16925/gclc.17.

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In the current context, e-commerce has improved significantly as consumers have increased online shopping in different sectors of the economy. Therefore, the term “e-commerce” is becoming increasingly well-known and relevant for conducting business transactions. In addition, the current context of the COVID-19 pandemic has contributed to the extreme growth of e-commerce, and in the long term it will be a vital part of companies to achieve a greater competitive advantage as it offers benefits to the end consumer. However, it is important to note that there will be technological and non-technological limitations that will affect its growth. Nevertheless, the advance of information and communication technologies (ICTS) will tend to correct these limitations, consolidating the generalized increase of e-commerce worldwide. Consequently, it is pertinent that students of economics, administrative and accounting sciences, engineering, among others, expand their knowledge in e-commerce and thus be at the forefront of the different issues surrounding the digital transformation in companies and the digital economy.
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Wei, Dongmei, Yang Sun, and Hankang Hen. Effects of Baduanjin exercise on cardiac rehabilitation after percutaneous coronary intervention: A protocol for systematic review and meta-analysis of randomized controlled trials. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, April 2022. http://dx.doi.org/10.37766/inplasy2022.4.0080.

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Review question / Objective: Can Baduanjin exercise improve the cardiac rehabilitation of patients with coronary artery disease after percutaneous coronary artery surgery? Condition being studied: Coronary heart disease (CHD), also known as coronary artery disease (CAD), is the single most common cause of death globally, with 7.4 million deaths in 2013, accounting for one-third of all deaths (WHO 2014). PCI has been shown to be effective in reducing mortality in patients with CHD. During follow-up, it has been shown that the benefits of PCI can be offset by the significant risks of coronary spasm, endothelial cell injury, recurrent ischemia, and even restenosis or thrombus. Numerous guidelines endorse the necessity for cardiac rehabilitation (CR), which is recommended for patients with chronic stable angina, acute coronary syndrome and for patients following PCI. Baduanjin have been widely practised in China for centuries, and as they are considered to be low risk interventions, their use for the prevention of cardiovascular disease is now becoming more widespread. The ability of Baduanjin to promote clinically meaningful influences in patients with CHD after PCI, however, still remains unclear.
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