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Η Πληροφορία Αιτίου-Αποτελέσματος του Λογιστικού Δικτύου (The Cause-and-Effect Information of the Accounting Network)
Abstract
Πρόβλημα: Το διπλογραφικό σύστημα καταγραφής και επεξεργασίας της λογιστικής πληροφορίας υπήρξε το πλέον επιτυχές κατά τα προηγούμενα 500 χρόνια. Αρχικά, εξασφάλισε τον ακριβή υπολογισμό των υπολοίπων των λογαριασμών, πράγμα που επεξέτεινε την εμπιστοσύνη στις οικονομικές συναλλαγές μεταξύ αγνώστων. Αργότερα, οι καταστάσεις αποτελεσμάτων χρήσης και ταμειακών ροών επέτρεψαν την άντληση της πληροφορίας για τα αίτια διαμόρφωσης των υπολοίπων δύο λογαριασμών: των κερδών και των διαθεσίμων. Γύρω στο 1960, εξέχοντες μελετητές ξεκίνησαν την αναζήτηση μεθόδων άντλησης της πληροφορίας αιτίου-αποτελέσματος για όλους τους λογαριασμούς. Όμως, ο στόχος αυτός δεν έχει επιτευχθεί ακόμη για λόγους που εξηγούνται στην παρούσα μονογραφία.
Λύση: Η παρούσα μονογραφία αποδεικνύει ότι η πληροφορία αιτίου-αποτελέσματος μπορεί να αντληθεί μόνο αν διαχειριζόμαστε τις δαπάνες, τα έξοδα, τα έσοδα, και τις χρηματοροές αποκλειστικά ως πράξεις (μεταβλητές διαδικασιών) που επηρεάζουν λογαριασμούς (μεταβλητές καταστάσεων). Οι πράξεις αποτελούν τους δεσμούς (αίτια) και οι λογαριασμοί τους κόμβους (αποτελέσματα) ενός λογιστικού δικτύου που είναι η τυπική έκφραση τριών ιδιοτήτων των οικονομικών συναλλαγών: (i) την ανεξαρτησία μεταξύ πράξεων και λογαριασμών, (ii) τη δομική σύζευξη μεταξύ φυσικών και χρηματοπιστωτικών πράξεων, και (iii) τη συνθετικότητα ροών, πράξεων, και λογαριασμών.
Αποτελέσματα: Η δομή ενός τέτοιου δικτύου επεκτείνει την επεξεργασία της πληροφορίας αιτίου-αποτελέσματος σε τρεις συμπληρωματικούς τετραδιάστατους λογιστικούς χώρους: τον διπλογραφικό, τον τοπολογικό, και τον αφινικό, απαλλαγμένους από τα τρέχοντα συντακτικά και σημασιολογικά ελαττώματα και τις τρέχουσες εννοιολογικές αντιπαραθέσεις και λογικές πλάνες.
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The concept of information has been extensively studied and written about, yet no consensus on a unified definition of information has to date been reached. This paper seeks to establish the basis for a unified definition of information. We claim a biosemiotics perspective, based on Gregory Bateson’s definition of information, provides a footing on which to build because the frame this provides has applicability to both the sciences and humanities.
A key issue in reaching a unified definition of information is the fundamental problem of identifying how a human organism, in a self-referential process, develops from a state in which its knowledge of the human-organism-in-its-environment is almost non-existent to a state in which the human organism not only recognizes the existence of the environment but also sees itself as part of the human-organism-in-its-environment system. This allows a human organism not only to self-referentially engage with the environment and navigate through it, but also to transform it in its own image and likeness. In other words, the Fundamental Problem of the Science of Information concerns the phylogenetic development process, as well as the ontogenetic development process of Homo sapiens sapiens from a single cell to our current multicellular selves, all in a changing long-term and short-term environment, respectively.
Accounting is the " language of business " , which records how our society works from the monetary aspect.
Using data for a sample of listed Finnish firms for 1995–97 this paper examines the coincidence of reported cash flows with corresponding cash flows estimated from income statement and balance sheet data. The issue is important in light of prior empirical studies that have analysed the properties and usefulness of cash flow information derived from income statements and balance sheets. In addition, financial analyses of firms not disclosing cash flow statements are implicitly based on the assumption that income statements and balance sheets are useful in producing unbiased and efficient estimates of cash flows. The overall findings indicate that reported cash flows do not always articulate with income statements and balance sheets and that non-articulation can be observed in cash flows from operating, investing and financing activities. The differences between reported and estimated cash flows prove to be mostly random. The findings on cash flows from operating activities indicate that differences attributable to operating income and working capital are partially countervailing. The findings also suggest that the differences do not materially affect firms' relative rankings based on financial ratios. A detailed analysis of an individual company indicates that differences arising from the allocation of short-term liabilities to operating and financing activities can be important. Overall, the results call for the refinement of the standards and guidelines of cash flow reporting practices.
This book was originally published by Macmillan in 1936. It was voted the top Academic Book that Shaped Modern Britain by Academic Book Week (UK) in 2017, and in 2011 was placed on Time Magazine's top 100 non-fiction books written in English since 1923. Reissued with a fresh Introduction by the Nobel-prize winner Paul Krugman and a new Afterword by Keynes’ biographer Robert Skidelsky, this important work is made available to a new generation.
The General Theory of Employment, Interest and Money transformed economics and changed the face of modern macroeconomics. Keynes’ argument is based on the idea that the level of employment is not determined by the price of labour, but by the spending of money. It gave way to an entirely new approach where employment, inflation and the market economy are concerned.
Highly provocative at its time of publication, this book and Keynes’ theories continue to remain the subject of much support and praise, criticism and debate. Economists at any stage in their career will enjoy revisiting this treatise and observing the relevance of Keynes’ work in today’s contemporary climate.
We critically evaluate Sprouse's 1966 Journal of Accountancy article, which prodded the FASB towards a balance-sheet approach. We highlight three errors in this article. First, Sprouse confuses necessary and sufficient conditions by arguing that good accounting systems must satisfy the balance-sheet equation. Second, Sprouse's insinuation that financial analysts rely on balance-sheet analysis is contradicted by contemporary and current security-analysis textbooks, analysts' written reports, and interviews with analysts. Third, and most crucially, Sprouse does not recognize that the primary role of accounting systems is to help managers discover and exploit profitable exchange opportunities, without which firms cannot survive.
Fully revised, updated, and expanded, Relational Database Design and Implementation, Third Edition is the most lucid and effective introduction to the subject available for IT/IS professionals interested in honing their skills in database design, implementation, and administration. This book provides the conceptual and practical information necessary to develop a design and management scheme that ensures data accuracy and user satisfaction while optimizing performance, regardless of experience level or choice of DBMS. The book begins by reviewing basic concepts of databases and database design, then briefly reviews the SQL one would use to create databases. Topics such as the relational data model, normalization, data entities and Codd's Rules (and why they are important) are covered clearly and concisely but without resorting to "Dummies"-style talking down to the reader. Supporting the book's step-by-step instruction are three NEW case studies illustrating database planning, analysis, design, and management practices. In addition to these real-world examples, which include object-relational design techniques, an entirely NEW section consisting of three chapters is devoted to database implementation and management issues. * Principles needed to understand the basis of good relational database design and implementation practices. * Examples to illustrate core concepts for enhanced comprehension and to put the book's practical instruction to work. * Methods for tailoring DB design to the environment in which the database will run and the uses to which it will be put. * Design approaches that ensure data accuracy and consistency. * Examples of how design can inhibit or boost database application performance. * Object-relational design techniques, benefits, and examples. * Instructions on how to choose and use a normalization technique. * Guidelines for understanding and applying Codd's rules. * Tools to implement a relational design using SQL. * Techniques for using CASE tools for database design.