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Готові списки джерел за темами / General expenses of vacationers / Статті в журналах

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Статті в журналах з теми "General expenses of vacationers"

Автор: Grafiati

Опубліковано: 3 червня 2025

Оновлено: 31 липня 2025

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1

Starkova, N., and M. Prilyubchenko. "Methodical tools of assessment of level of influence of tourism for national economy." Bulletin of Science and Practice, no. 11 (November 14, 2017): 327–37. https://doi.org/10.5281/zenodo.1048507.

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Анотація:

The basic concepts defining the character of the economic relations of subjects of tourist branch are given. According to the data of the World Trade Organization is established the growth of world tourist branch. It is confirmed that this tendency is characteristic also of the Russian Federation. However in our country uniform approach to modelling of the effective mechanism of functioning and development of national tourist branch isn't created yet. The major factors influencing the development of tourism in the Russian Federation are considered, indicators of their assessment are offered. T

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2

Subbarayudu, Yerragudipadu, Vijendar Reddy Gurram, T. S. Ritvik, et al. "A Machine Learning Chronicle in Airfares for Pricing the Clouds." MATEC Web of Conferences 392 (2024): 01118. http://dx.doi.org/10.1051/matecconf/202439201118.

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The subject of airfare is examined in this paper. As a result, a collection of factors that characterize a typical flight are selected under the presumption that they have an impact on airline ticket costs. The price of a plane ticket is influenced by the length of the trip, the location, the schedule, and several other factors, like holidays or vacations. Therefore, many people will surely save time and effort by having a basic awareness of airline expenses prior to making trip arrangements. The performance of the seven different machine learning (ML) models used to anticipate the price of ai

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3

Altaibayeva, Z. K., N. E. Pfeifer, V. P. Shelomentseva, and Sh Sh Khamzina. "Assessment of the attractiveness and problems of the Territorial Natural Recreational Systems of North-East Kazakhstan by the population." Bulletin of the Karaganda university Economy series 104, no. 4 (2021): 4–12. http://dx.doi.org/10.31489/2021ec4/4-12.

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Object: To do the assessment of territorial resources, recreational services for their development by the population and consumers, to formulate proposals for their development and preservation of the natural environment.Methods: A review of scientific literature on the topic of research, sociological methods to obtain the necessary information based on research sample. This kind of research has not previously been carried out on the objects under study.Results: As a result of a sociological survey, the influence of the population on the preservation of the natural environment was revealed, th

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4

Orabi, Rania. "Determining Factors of Local Vacationers’ Loyalty: Mediating Role of Vacationers’ Satisfaction and Attitude Towards Visiting the Beach." Journal of Tourism, Hotels and Heritage 4, no. 2 (2022): 22–49. http://dx.doi.org/10.21608/sis.2022.137893.1052.

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5

Yakunin, N. N., N. V. Yakunina, A. F. Fattakhova, A. A. Postnikova, and M. R. Yanuchkov. "Forecasting technique of transport need for population of cities with high tourist potential during peak seasons." Russian Automobile and Highway Industry Journal 21, no. 2 (2024): 256–69. http://dx.doi.org/10.26518/2071-7296-2024-21-2-256-269.

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Анотація:

Introduction. One of the key problems in ensuring the quality of recreation for the population is the provision of transport services that meet the transport needs of vacationers. The study of the transport needs of the population of resort cities during the holiday season is caused by the need to assess changing passenger flows as a result of a multiple increase due to vacationers in accordance with their place of attraction and possible adjustments to the routes of regular passenger transportation by road. This determines the relevance of the topic of this article. The purpose of the article

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6

Koval, Svitlana, Svitlana Skrypnyk, and Inesa Shepel. "Conceptual principles of automation of accounting for work and salaries of employees of agricultural enterprises." University Economic Bulletin, no. 55 (December 29, 2022): 47–53. http://dx.doi.org/10.31470/2306-546x-2022-55-47-53.

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The subject of the study is the theoretical and practical aspects of automating labor and salary accounting in agricultural enterprises. The purpose of the article is to substantiate the conceptual foundations of automating the accounting of labor and wages of employees of agricultural enterprises, to identify differences in its directions and to evaluate competitive advantages and results for the needs and improvement of management. The methodological basis of the article was dialectical, historical, monographic, system-structural analysis and synthesis; economic comparisons; special methods

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7

Kasper, Sabine S., Rainer Fretz, Christian Kornschober, Franz Allerberger, and Daniela Schmid. "Imported Salmonella Enteritidis cases: a multiphage outbreak among Austrian vacationers in Turkey, 2008." Wiener klinische Wochenschrift 121, no. 3-4 (2009): 144–48. http://dx.doi.org/10.1007/s00508-008-1136-9.

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8

Ward, James. "Claiming expenses." BMJ 330, no. 7502 (2005): s218—s219. http://dx.doi.org/10.1136/bmj.330.7502.s218.

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9

Boyko, G., S. Sharafutdinova, and L. Muravsʹkyy. "FEATURES OF ORGANIZING ACTIVE RECREATION IN INSTITUTIONS OF HIGHER EDUCATION BY MEANS OF PHYSICAL EDUCATION." Scientific Journal of National Pedagogical Dragomanov University. Series 15. Scientific and pedagogical problems of physical culture (physical culture and sports), no. 3(161) (March 15, 2023): 9–11. http://dx.doi.org/10.31392/npu-nc.series15.2023.03(161).01.

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The article analyzes the peculiarities of the organization of active recreation in institutions of higher education by means of physical education. In the realities of our time, active recreation of students is important and has a positive effect on the body of those who are engaged. After all, the motor activity of students has noticeably decreased due to a number of reasons. Active introduction of sports and physical culture and health facilities into the daily routine (morning hygienic gymnastics, volleyball, basketball, football, boating, walks to the forest) 70-90% of those who practice i

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10

Ford, J. "General practitioners' practice expenses." BMJ 292, no. 6534 (1986): 1539. http://dx.doi.org/10.1136/bmj.292.6534.1539.

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11

Snyder, Richard A. "Oyster Expenses." BioScience 43, no. 2 (1993): 74. http://dx.doi.org/10.2307/1311963.

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12

Beentjes, Lucas B., Wil C. Buijs, Frans H. Corstens, and John H. Duijsings. "Radioactive contamination of Kiev vacationers after the Chernobyl accident. Biological half-life of Cs." International Journal of Radiation Applications and Instrumentation. Part B. Nuclear Medicine and Biology 15, no. 2 (1988): 171–75. http://dx.doi.org/10.1016/0883-2897(88)90084-0.

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13

Yue, Zhang, and Xigang Qin. "Population aging and medical cost growth—From the perspective of medical cost concentration and Sustainability." International Journal of Population Studies 7, no. 2 (2022): 53. http://dx.doi.org/10.18063/ijps.v7i2.1348.

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This paper examines the causes of increasing medical expenses caused by population aging from the aspects of concentration and sustainability. Counterfactual calculation shows that the important fact that population aging increases medical expenses at different quantiles and reduces the distribution gap of medical expenses is rooted in the high concentration and strong sustainability of medical expenses of the elderly population. The medical expenses of the elderly population not only have the characteristics of high single hospitalization expenses, large proportion of continuous hospitalizati

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14

Shinkareva, O. V., and O. V. Karabanova. "Features of accounting for representative expenses in the tax accounting of medical organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 18, 2023): 32–40. http://dx.doi.org/10.33920/med-17-2308-04.

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The article is devoted to the analysis of the peculiarities of accounting for representative expenses in the tax accounting of medical organizations. The features and criteria were analyzed, according to which the costs associated with the official reception and service of representatives of other organizations participating in the negotiations can be attributed to representative. It is emphasized that not all expenses, which in accordance with the Tax Code of the Russian Federation can be attributed to representative, relate to expenses in tax accounting — because this type of expenses is nor

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15

Rothwell, P. S. "Fees and expenses." British Dental Journal 184, no. 5 (1998): 208. http://dx.doi.org/10.1038/sj.bdj.4809579.

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16

Yeung, J.-Y. S. "Costs and expenses." British Dental Journal 227, no. 5 (2019): 328. http://dx.doi.org/10.1038/s41415-019-0762-0.

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17

Gehrke, Brad C. "Veterinary practice expenses." Journal of the American Veterinary Medical Association 210, no. 12 (1997): 1746–47. http://dx.doi.org/10.2460/javma.1997.210.12.1746.

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18

Kosata, Inna. "Expenses of future periods as a separate accounting category – difficulties of application." Technology audit and production reserves 2, no. 4(70) (2023): 6–9. http://dx.doi.org/10.15587/2706-5448.2023.276016.

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Анотація:

The object of research is the preparation of the procedure for the formation and write-off of the accounting category of expenses of future periods. The difficulty of this issue for practicing accountants is the lack of detailing of their composition, accounting and write-off in regulatory documents. In the national regulations (standards) of accounting (which are the main regulatory document on accounting), there is no definition of this category, as well as its components and the order of their attribution to the expenses of the current period. That is why the criteria for the recognition of

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19

Alcalde, Paulo Roberto, and Gianna Mastroianni Kirsztajn. "Expenses of the Brazilian Public Healthcare System with chronic kidney disease." Brazilian Journal of Nephrology 40, no. 2 (2018): 122–29. http://dx.doi.org/10.1590/2175-8239-jbn-3918.

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ABSTRACT Introduction: The prevalence of chronic kidney disease (CKD) is increasing worldwide, with costs that can be impeditive. Objective: To establish the expenses of the Brazilian Public Healthcare System (SUS), with hospitalizations due to CKD and related diseases; evaluating expenses with renal replacement therapy (RRT). Methods: We have assessed the values paid by the SUS in the triennium 2013-2015, for estimating annual expenses with CKD treatment and hospitalization, associated diseases, and exams. Results: There was an increase in hospitalization by all causes in Brazil during this t

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20

Blahopoluchna, Anastasiia. "ECONOMIC LOSSES FROM THE DISRUPTION OF THE TOURIST SEASON IN THE VILLAGE OF SICHAVKA OF THE LYMAN (COMINTERNIV) DISTRICT." Economies' Horizons, no. 4(26) (December 5, 2023): 88–94. http://dx.doi.org/10.31499/2616-5236.4(26).2023.291961.

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The Ukrainian economy and the tourism sector are experiencing the biggest crisis in recent decades. Inbound tourism practically ceased to exist. Due to the war between Russia and Ukraine, the holiday season was not opened this year either on the Sea of Azov or the Black Sea. The war destroyed the holiday season by 90%. A large part of the sea coast is occupied by the enemy, and in places where there is access to the sea, the risk of shelling and mines remains. Odesa regional military administration and Odesa city hall decided not to open sea beaches - due to mine danger. The mining of the Blac

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21

Kleandrov, Mikhail I. "On current problems of the mechanism of liability of judges for disciplinary misconduct: Law enforcement practice, general approaches Part 3. On disciplinary liability of retired judges." Gosudarstvo i pravo, no. 6 (September 6, 2024): 55–67. http://dx.doi.org/10.31857/s1026945224060043.

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In the present article, the third in the series devoted to a perspective of disciplinary responsibility of judges features of the mechanism of disciplinary responsibility of the judges staying in resignation are considered. Two groups of the judges staying in resignation are considered: a) “vacationers” as pensioners or working in the positions permitted by the law; b) called according to the legislation for direct implementation of justice for a certain term. The author pays attention that disciplinary this type of responsibility of judges-retirees is conditional, in the law it is not called

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22

Shinkareva, O. V., and D. S. Agafonov. "Features of accounting for advertising expenses in the tax accounting of medical organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 18, 2023): 37–43. http://dx.doi.org/10.33920/med-17-2307-04.

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The article is devoted to the analysis of the peculiarities of accounting for advertising expenses in the tax accounting of medical organizations. The criteria for classifying expenses as advertising are shown, it was noted that part of advertising expenses is rationed — their size should not exceed 1% of sales revenue. We have discussed in detail the types of advertising expenses that are not normalized. Practical situations are given that describe specific examples of classifying expenses as advertising, normalized or non-normalized. We analyzed cases that determine the amount of normalized

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23

DATSENKO, GANNA, and OLENA KUDYRKO. "WAYS TO OPTIMIZE ACCOUNTING OF ADMINISTRATIVE ENTERPRISE EXPENSES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 69–74. http://dx.doi.org/10.31891/2307-5740-2021-292-2-11.

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Improving the efficiency of enterprise management is primarily reduced to optimizing and reducing the volume of various expenses that arises in the course of business entities activities from expenses that form the cost of products and services to expenses that are directly written off as a financial result. The constant increase in the amount and share of administrative expenses in the total amount of enterprise expensesmakes it necessary to find optimal methods of their accounting and control adapted to the needs of management and other users. Improving the accounting of administrative expen

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24

Anisimova, Svitlanа. "Assessment of recreational and tourist attractiveness of roadside territories." Bulletin of Kharkov National Automobile and Highway University, no. 97 (September 5, 2022): 106. http://dx.doi.org/10.30977/bul.2219-5548.2022.97.0.106.

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Problem. Currently, many roads and their infrastructure have been severely damaged by hostilities. In the post-war development of Ukraine, especially transport infrastructure, much attention should be paid to the restoration and construction of recreational facilities in roadside areas to ensure short-term and long-term recreation of drivers and passengers. Not many studies have been devoted to the problems of providing tourist and recreational potential with transport and recreational infrastructure in Ukraine. Basically, researchers pay attention to the characteristics of the transport compl

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25

Dong, Yanan, Jiageng Chen, Xiyue Jing, et al. "Impact of capitation on outpatient expenses among patients with diabetes mellitus in Tianjin, China: a natural experiment." BMJ Open 9, no. 6 (2019): e024807. http://dx.doi.org/10.1136/bmjopen-2018-024807.

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ObjectivesCapitation policy, a new medical insurance settlement method implemented on 1 January 2014 in Tianjin, China, aimed to control unreasonable increases in medical costs. The goal of the current study was to evaluate the impact of capitation on outpatient expenses among patients with diabetes mellitus and provide scientific evidence for health policy-makers.DesignA natural experiment.SettingThe medical insurance database of Tianjin from 1 January 2010 to 31 December 2014.ParticipantsIn total, 35 529 records were included, comprising 9646 records in the pilot group (4907 records in 2014

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26

Zhao, Lili, and Jiaji Tang. "Analysis of the composition and influencing factors of hospitalization expenses for 1517 patients with lung malignant tumors in Beijing." Medicine 103, no. 11 (2024): e37385. http://dx.doi.org/10.1097/md.0000000000037385.

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This study aimed to analyze the composition of the total hospitalization expenses of patients with lung cancer in Beijing TongRen Hospital from January 2018 to December 2020 before and after the implementation of the “Beijing Medical Consumption Linkage Comprehensive Reform Implementation Plan” (hereinafter referred to as “Reform”). The SPSS 25.0 statistical software was used to perform descriptive statistics on the total hospitalization costs of selected 1517 patients with lung malignant tumors, and single factor and multivariate regression analysis were used to clarify the influencing factor

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27

Park, In-Cheon, and Man-Joong Shin. "A Study on the Problem and Improvement of Occupational Safety and Health Management Expenses by the Extension of Construction Period." Korea Association Of Real Estate Law 27, no. 1 (2023): 95–116. http://dx.doi.org/10.32989/rel.2023.27.1.95.

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Occupational safety and health management expenses are expenses used for the purpose of protecting workers from accidents and can only be adjusted for changes in direct material costs and direct labor costs. This paper presents a model of occupational safety and health management expenses by type of construction period extension and analyzes the problems of the adjustment method of occupational safety and health management expenses. Accordingly, the results of this study may suggest the needs for a revision of Occupational Safety and Health Act and how to adjust occupational safety

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28

Gripper, J. "VAT on motoring expenses." Veterinary Record 121, no. 12 (1987): 270. http://dx.doi.org/10.1136/vr.121.12.270.

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29

Kim, Hyunchul, and Hyerang Park. "The impact of EBS high school lectures on mitigating shadow education expenditures and influencing factors." Korean Association For Learner-Centered Curriculum And Instruction 24, no. 5 (2024): 485–97. http://dx.doi.org/10.22251/jlcci.2024.24.5.485.

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Objectives The purpose of this study is to estimate the effect of EBS high school lectures on reducing shadow education expenses of high school students and identify factors influencing the effectiveness. Methods The analysis utilized survey results from 1,320 students and 1,000 parents, which were obtained through stratified sampling. The Chi-square test method was employed to analyze the causes of differences in the reduction effect based on demographic characteristics. Results First, the estimated average monthly shadow education expenses per student in South Korean high schools

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30

Syed, Turab. "Interview and travel expenses." BMJ 328, no. 7454 (2004): s270. http://dx.doi.org/10.1136/bmj.328.7454.s270.

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31

Sari, Dewi Puspita, and Agus Afandi. "effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management." Jurnal Penelitian Ekonomi Dan Akuntansi 8, no. 3 (2023): 521–36. http://dx.doi.org/10.30736/jurnalpenelitianekonomidanakuntansi(jpensi).v8i3.1768.

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Research to analyze and test deferred tax assets, deferred tax expenses and current tax expenses on earnings management. This type of research is quantitative with an associative approach and secondary data sources in the form of annual reports. The population in the consumer goods sector manufacturing companies listed on the IDX during 2016-2021 was 81 companies. Obtained a sample based on purposive sampling technique of 9 companies for 6 periods or 54 observation data. To use the Eviews series 9 program with the panel data regression analysis method. The results of this study indicate that d

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32

Fedyunina, Elena, and Liliya Oganesyan. "The concept of minimization of transaction costs of functioning of the dual market of agricultural lands." St Petersburg University Journal of Economic Studies 37, no. 4 (2021): 628–55. http://dx.doi.org/10.21638/spbu05.2021.405.

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This article provides the concept of minimizing transaction expenses for farmland market functioning, based on principles for minimizing transaction expenses on the property rights market developed by R. Coase, O. Williamson, D. North, J. Hodgson, E. Furubotn, original provisions on the dual structure of Russian agricultural land market with full and limited property rights transactions. The comparative institutional analysis of the dual market, transactors of various property types and transaction expense types demonstrates that three stages of full and limited property rights market transact

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33

Fu, Rong, Shaodan Feng, Yilong Wu, et al. "Association between compliance with quality indicators and hospitalisation expenses in patients with heart failure: a retrospective study using quantile regression model in China." BMJ Open 10, no. 7 (2020): e033926. http://dx.doi.org/10.1136/bmjopen-2019-033926.

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ObjectiveTo explore the association between compliance with quality indicators and hospitalisation expenses in patients with heart failure.DesignGeneralised linear model and quantile regression model were used to examine the association between compliance with five quality indicators and hospitalisation expenses.SettingGrade A hospital in Fujian Province, China.ParticipantsData on 2568 heart failure admissions between 2010 and 2015 were analysed.ResultsThe median (IQR) of hospitalisation expenses of 2568 patients was ¥10.9 (¥6.9–¥31.6) thousand. The rates of compliance with five quality indica

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34

Kiselev, Vladimir, Tatyana Kiseleva, Alla Petropavlovskaya, Anna Fedorova, Larisa Plyushcheva, and Anna Gorokhova. "Information and communication technologies in the promotion of Russian wines." Nexo Revista Científica 35, no. 01 (2022): 146–52. http://dx.doi.org/10.5377/nexo.v35i01.13925.

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Wine and tourism are considered interrelated factors of regional winemaking and viticulture. Currently, due to the large supply of imported wines in the Russian retail trade, traditional Crimean wines have lost mass demand for the national consumer. The study object of the present article is the process of uncovering unique cultural and historical context through a game format using modern information technologies, namely, virtual reality and augmented reality. The study subject of the study is a set of participants in the Crimean viticulture and winemaking, namely, winegrowers, winemakers, to

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35

Ediae, O. J., J. C. Egbudom, and F. J. Abeng. "Adoption of Sustainable Site Planning Strategies by Beach Resorts in Lagos, Nigeria." IOP Conference Series: Earth and Environmental Science 1054, no. 1 (2022): 012035. http://dx.doi.org/10.1088/1755-1315/1054/1/012035.

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Abstract Resorts are commercial establishments specialised to meet vacationers needs through the provision of specialised services such as food, entertainment and accommodation. Most of the facilities provided by beach resorts are outdoor-based, therefore detailed attention should be paid to the landscape and external environment and this implies that the implementation of sustainable site planning strategies is crucial in achieving sustainable development. This paper seeks to investigate the adoption of sustainable site strategies by Beach Resorts in Lagos, Nigeria to understand how the vario

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36

DRUZHILOVSKAYA, Tat'yana Yu. "Deferred income and prepaid expenses: Problematic aspects of accounting." International Accounting 25, no. 6 (2022): 606–27. http://dx.doi.org/10.24891/ia.25.6.606.

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Анотація:

Subject. This article discusses the issues related to accounting for deferred income and deferred expenses. Objectives. The article aims to identify problems related to the accounting and reflection of deferred income and expenses in the reporting, and formulate proposals for solving these problems. Methods. For the study, I used a critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article reveals the controversial aspects of the interpretation of the economic essence of deferred income and deferred expenses. It presents certain results of a study of s

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37

Roeske-Słomka, Iwona. "Wydatki na alkohol w gospodarstwach domowych." Wiadomości Statystyczne. The Polish Statistician 2011, no. 7-8 (2011): 44–55. http://dx.doi.org/10.59139/ws.2011.07-08.3.

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The purpose of the study is to find out, if a social-economic household group and the number of persons in a household have an effect to diversify the alcohol expenses participation in total expenses. The Polish CSO data coming from household budget surveys (1993–2009) were basis of the analysis. The lowest alcohol expenses participation in total expenses was observed in pensioner and, on the second position, in workman households. Relatively, the highest participation was noted in farmers’ and, on the second position, in self-employed’ households. The higher is the number of persons in a hous

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38

KULIKOVA, Lidiya I. "Deferred expenses in accounting (financial) reporting: The current status." International Accounting 22, no. 11 (2021): 1208–24. http://dx.doi.org/10.24891/ia.24.11.1208.

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Subject. This article examines the current state of formation and disclosure of information on expenses of future periods in the accounting (financial) statements of top commercial organizations in Russia. Objectives. The article aims to study the current practice of forming information on expenses of future periods in the accounting and reporting of organizations engaged in various activities, identify the peculiarities of information presentation, and solve the identified problems. Methods. For the study, I used a comparative analysis, observation, comparison, generalization, and systematiza

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Wise, Lowell C. "Tax-deductible Education Expenses." JONA: The Journal of Nursing Administration 23, no. 5 (1993): 56–61. http://dx.doi.org/10.1097/00005110-199305000-00012.

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40

Wise, Lowell C. "Tax-deductible Education Expenses." JONA: The Journal of Nursing Administration 23, no. 5 (1993): 56–61. http://dx.doi.org/10.1097/00005110-199323050-00012.

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41

Hissiyah, Calista Noorma, and Kurniawati Meylianingrum. "The Effect of Premium Income, Investment Returns, Claim Expenses, and Operating of Net Profit on Sharia Life Insurance Company." International Journal of Islamic Business Ethics 8, no. 1 (2023): 1. http://dx.doi.org/10.30659/ijibe.8.1.1-11.

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Анотація:

Risk is a potential loss that a company cannot predict. However, risks can be mitigated by dividing or enduring each other. This research wants to re-examine the research gap with the same theme. This research uses quantitative methods with a descriptive approach. The results showed that premium income and investment returns partially affected net profit. In contrast, claim expenses and operating expenses did not have a significant effect on net profit. Then simultaneous test results show that Premium Income, Investment Returns, Claim Expenses, and Operating Expenses to Net Profit together or

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42

SIHABUTR, Chaturaporn, and Sakkarin NONTHAPOT. "The Influences of Travel Expenses on the Indicator Factors of Sustainability in GMS Member Countries." Journal of Environmental Management and Tourism 12, no. 1 (2021): 233. http://dx.doi.org/10.14505/jemt.v12.1(49).20.

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The Greater Mekong Subregion (GMS) member countries contain tourism resources that can attract foreign tourists to visit. This is also a good opportunity for national development under the concept of sustainability in three dimensions, i.e., environmental, economic, and social. Data from 1990 to 2019 was used, which were brought for the unit root test. Autoregressive distributed lag (ARDL) was used for finding the cointegration, and the vector error correction model (VECM) and Vector autoregression (VAR) were utilized for finding the short-term relationship. The Granger causality test was base

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43

Istanti, Enny. "The Role of the Consistency Principle in Recognition of Income Method on the Income Statement at PT. Indo Zinc Diecasting in Gresik." IJEBD (International Journal of Entrepreneurship and Business Development) 5, no. 3 (2022): 503–14. http://dx.doi.org/10.29138/ijebd.v5i3.1848.

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Purpose: to determine the role of the principle of consistency in the method of revenue recognition on the income statement. Design/methodology/approach: This research approach uses a descriptive method, which describes the actual situation that occurs in the company for analysis using the applicable theory. While in this study the method used by the author is to use a qualitative method Findings: This result affects the net profit obtained by the company because of the unrecorded income and expenses. From the evidence above, it can be seen that with the method of recognizing reven

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44

Boronina, E. S. "PROBLEMS OF ANALYSIS OF PROJECTS OF SOCIAL BUSINESS RESPONSIBILITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/1, no. 140 (2023): 129–37. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.01.015.

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The article highlights the problems of analyzing the social responsibility of business, which do not allow to compare and analyze both the elements of the social strategy of organizations in the same industry among themselves, and one company over a number of years. An analysis was made of the areas of social responsibility of PJSC Gazprom and PJSC Lukoil groups according to the Report on the sustainable development of corporations. The results obtained can be used to develop areas for analyzing the social responsibility of business. It is concluded that the analytical grouping of social expen

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45

Gehrke, Brad C. "Veterinary practice expenses in 1993." Journal of the American Veterinary Medical Association 206, no. 8 (1995): 1153–55. http://dx.doi.org/10.2460/javma.1995.206.08.1153.

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46

Saputra, Asep, and Cris Kuntadi. "Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses." Gema Wiralodra 14, no. 2 (2023): 887–91. http://dx.doi.org/10.31943/gw.v14i2.514.

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Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research thesis literature review article results in e are: 1) the current tax burden affects earnings management; 2) current tax l

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Prasetyo, Whedy, and Akhmad Toha. "Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach)." Indonesian Accounting Review 13, no. 1 (2023): 1. http://dx.doi.org/10.14414/tiar.v13i1.2858.

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This qualitative research on pendhalungan etnososiology aims to reveal nyogug cultures. Cultural tradition helps the wedding feast as a sacrificial unit of present and future economic resources that are certainly to be returned because of social agreement. This atmosphere makes social unearned revenues. Therefore, nyogug cultural tradition becomes an analytical tool. Data were collected through participant observation. The result of this research shows cultural tradition is social unearned revenues recording unity of revenue and expenses. So, measuring it at time of acquisition is also for exp

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Tsaralunga, A., A. Korotkaya, and O. Zenishcheva. "Study experiment on the way forest plantation microclimate influences human hemodynamic parameters." BIO Web of Conferences 93 (2024): 01001. http://dx.doi.org/10.1051/bioconf/20249301001.

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In recent years, the flow of vacationers in the forests of cities’ green areas has significantly increased. In this regard, it raises the question about the influence of various forest plantations, or rather the "microclimate" of various types of forest conditions, on hemodynamic parameters of a healthy person. In everyday life, for example, there are cases when people's staying in a pine plantation causes malaise, dizziness, weakness, and even fainting. The research was carried out in various forest plantations, the most typical for the green zone of Voronezh city according to meteorological

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Eze, Eze Ibiam, Oliver Ike Inyiama, and Ikechukwu Ezugwu. "Corporate Overheads and Operational Performance of Brewing Firms in Nigeria." International Journal of Business and Management Review 11, no. 9 (2023): 1–15. http://dx.doi.org/10.37745/ijbmr.2013/vol11n9115.

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The study examined the effect of corporate overheard on the operational performance of firms in the Brewing Industry in Nigeria. The specific objectives of the study were to ascertain the effect of sales and marketing expenses, administrative expenses, and company income tax expenses on earnings per share of breweries in Nigeria. The study adopted an ex-post-facto research design, covering the period between 2015 and 2022. Secondary data were extracted from the annual reports and accounts of sampled breweries in Nigeria. Multiple regression techniques were used for test of hypotheses. The find

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Jones, Sharon Candeda. "Crypto Currency Mining Farm for E-Vehicle using ML." International Journal for Research in Applied Science and Engineering Technology 10, no. 6 (2022): 3296–307. http://dx.doi.org/10.22214/ijraset.2022.44629.

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Abstract: Globally Travelling/ Transportation charge is getting to an extreme high due to the demand of non-renewable resources like Petrol & Diesel, Electronic Toll Collection and Vehicle Parking Expenses all leads to make the travelling cost unaffordable. In order to solve this problem, the automobile industry has proposed new ideas like Electric Vehicle which will replace the usage of existing high cost non-renewable resources like Petrol & Diesel, in the same way Automobile Industry proposes a new idea to reduce the Expenses of Electronic Toll Collection Charges, Vehicle Parking Ex

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