Accounting - Science topic

This study focuses on less-studied mode I/III fracture cracking behaviour. Seven specimens (ENDC, DNDC, SCB, ENDB, ATPB, TPB-IC, and SENB) were analyzed numerically and experimentally. Results show in pure mode-I, the specimens show identical KIc values (1.22 to 1.54 MPa√m). Especially if the KIc was measured by compressive specimens (ENDC and DNDC...

Introduction: Cervical cancer ranks as the fourth most common cancer worldwide in terms of both incidence and mortality among women, accounting for 6.6% of all female cancer cases and 7.5% of cancer-related deaths in women. The primary cause of most cervical neoplasms, as well as other anogenital and oropharyngeal cancers, is infection by the human...

Information on social media is characterized by networked curation processes in which users select other users from whom to receive information, and those users in turn share information that promotes their identities and interests. We argue this allows for partisan “curation bubbles” of users who share and consume content with consistent appeal dr...

Citizens’ trust in science increasingly depends on their political leaning. Structural equation models on survey data from 10 European countries (N = 5,306) demonstrate that this science polarization can be captured by a model with four levels of generalization. Voters of populist parties distrust the system and elite in general, which indirectly f...

After some preliminary remarks about Plato’s use of the adverb nun , I explain what the nun is by offering a close textual analysis of the key passage in which it is explicitly addressed ( Parm . 151e3–153b7). Its metaxu nature, between duration and limit, requires one to consider another temporal notion of the second part of the Parmenides that is...

Resenha do livro "O conceito de accountability na ciência política brasileira: uma introdução", de autoria de Pedro Nascimento.

O contexto econômico global exigiu adoção de conceitos e processos para contabilidade aplicada ao setor público (CASP) já reconhecidos internacionalmente. As instituições públicas brasileiras têm se esforçado para padronizar procedimentos no rastro da transparência, confiança e comparabilidade das demonstrações contábeis. Esta pesquisa teve o objet...

Given the mixed results of prior studies, this study determined the effect of creative accounting on the investor value of listed manufacturing firms in Nigeria and South Africa from 2012 to 2022. The study investigated the effect of income smoothing on Tobin’s Q of listed manufacturing firms in Nigeria and South Africa. The study obtained data fro...

This article presents new methods for designing optimal in-pit haulage networks in open-pit mines. The problem is modelled as a modified minimum-cost Steiner tree, accounting for excavation requirements. We propose two heuristic approaches, the Minimum Spanning Tree Heuristic (MSTH) and the Shortest Path Heuristic (SPH), and apply them to various b...

Being a Paper Presented at the 29th Annual National Conference of the Association of National Accountants of Nigeria (ANAN), with the Theme “Advancing Accounting Excellence in a Changing World”, held at This Day Dome, Kur Mohammed Avenue, Central Business District, Abuja, from Monday, 16th September to Thursday, 19th September, 2024

Sebagai perusahaan energi terbesar di Indonesia, Pertamina menerapkan responsibility accounting untuk memastikan efisiensi operasional dan akuntabilitas di seluruh unit bisnisnya. Dengan membagi organisasi ke dalam pusat-pusat tanggung jawab, Pertamina mampu mengelola sumber daya secara optimal, meningkatkan transparansi, dan memastikan setiap u...

Islamic boarding schools are non-profit entities and have a very important role inpreparing financial reports. Until now, there are still many Islamic boarding schools that recordfinancial reports simply. This can be influenced by several factors, the lack of understanding byHR regarding the presentation of financial reports is the main factor. Ban...

Las direcciones generales fueron tribunales que asumieron la dirección económico-gubernativa, supervisión y gestión de diversos ramos, oficinas y dependencias que conformaban los erarios regios de la Corona hispánica. Este artículo analiza la Dirección General de Rentas Estancadas del Nuevo Reino de Granada, instituida en 1780 durante la visita gen...

Introducción: Por la ausencia de normativa contable para las organizaciones sin fines de lucro (OSFL), estas han optado por implementar marcos normativos del sector lucrativo o crear sus propios criterios para suplir su necesidad de guía. Consecuentemente, las iglesias no están exentas de esta realidad. Objetivo: Esta investigación se propone anali...

Being a Paper Presented at the 6th Session of 2023 Mandatory Continuing Professional Development (MCPD) Program of the Association of National Accountants of Nigeria (ANAN), with the Theme “Accounting Beyond Nigerian Borders”, held at The Granduer Events Centre, Ikeja, Lagos, from 4th to 6th December, 2023 (Power Point)

Being a Paper Presented at the 6th Session of 2023 Mandatory Continuing Professional Development (MCPD) Program of the Association of National Accountants of Nigeria (ANAN), with the Theme “Accounting Beyond Nigerian Borders”, held at The Granduer Events Centre, Ikeja, Lagos, from 4th to 6th December, 2023

Studies the theoretical, institutional and methodological aspects and applied principles of forming a system of accounting and analytical support for residential construction financing, aimed at meeting the information needs of all participants in this process to make informed management decisions. The object of the study is the system of accountin...

With analysis of local climate zone (LCZ) classification, approximately 52.0% of underlying surfaces in Beijing are covered by buildings with LCZ 5 (open midrise) accounting for the highest proportion, and LCZ D (low plants) is the most distributed among natural surface types. Compared to natural underlying surfaces, building underlying surfaces ha...

Extraskeletal osteosarcoma (ESOS) represents a rare soft tissue entity, accounting for ∼1% of all soft tissue malignancies. It is generally considered to have an even worse prognosis than bone osteosarcoma, therefore detailed investigations and proper treatment are required. ESOSs arising in the subcutaneous tissue are even rarer than the ones posi...

This research aims to delve deeper into how interconnected accounting systems can improve risk management and provide insights into corporate valuation in the context of sustainability. This exploration will not only highlight the advantages of such systems but also identify potential areas for further research in the field.

Accounting businesses have a decisive strategic decision to make when they are determining whether or not to delegate accounting tasks to external parties. This decision carries significant consequences. Several variables, including cost associated with the decision, regulatory guidelines, technological expertise, and adherence to schedule delivery...

El trabajo de investigación titulado "Desafíos y beneficios de la implementación del aprendizaje basado en proyectos en bachillerato especialidad contabilidad" tiene como objetivo es identificar los beneficios y desafíos asociados con la implementación del Aprendizaje Basado en Proyectos en la especialidad de contabilidad, en la Unidad Educativa Co...

Objetivo: Determinar la manera en la que la Auditoría Preventiva Tributaria impacta en el Impuesto General a las Ventas en empresas de transportes de carga por carreteras en la región Lima 2024. Método: El tipo de investigación fue cuantitativa. Se trabajo con información de 5 empresas de transportes de carga por carreteras. Se aplico la técnica de...

Aspects that would influence the result of Wafrah for Industry and Development Saudi Arabia, are researched. What is to be found are an internal and external variable, or any combination of those factors that will influence the commodity price of Wafrah for Industry and Development. In this research case, statistical and regression techniques have...

The authors would like to make the following corrections to the published paper [...]

O presente estudo trata da contabilidade social voltada para as contas nacionais e destaca as transações econômicas que possuem grande influência nos agregados macroeconômicos; e possibilita agrupá-las de forma coerente, favorecendo um melhor entendimento sobre as mesmas. O objetivo da pesquisa foi descrever os fatores representativos e seus respec...

This study aims to determine some of the determinations that affect the ability to work with information technology (artificial intelligence) in accountants in Indonesia. The determinations used in this study consist of gender, age (millennials), education level, years of service, and university origin. The number of final respondents that can be o...

Although research suggests that countries’ colonial experiences are associated with a range of contemporary outcomes, the link between colonial experiences and the substance of countries’ laws remains unclear. We explore this question while making four improvements over past research. First, we use more detailed data on both countries’ colonial exp...

El trasegar de las mujeres en la profesión de Contador Público y Auditor (CPA) desde la literatura anglosajona da cuenta de la importancia de escribir la historia de ellas, sin embargo, cuando se revisa el contexto de la investigación contable en Chile, se observa la falta de investigaciones históricas alrededor de la mujer en la profesión de CPA....

Desde el inicio de la profesión contable, las mujeres han tenido dificultades en la integración a esta y en ser consideradas profesionales cualificadas para enfrentar cualquier reto en los negocios, lo cual evoca los límites establecidos por los estereotipos de género que aun persisten en la sociedad. A pesar de la femilización que ocurrió en la ca...

The field theoretic wavefunction in cosmological spacetimes has received much attention as a fundamental object underlying the generation of primordial perturbations in our universe. Assuming an initial Bunch-Davies state, unitary time evolution implies an infinite set of cutting rules for the wavefunction to all orders in perturbation theory, coll...

Mediante la presente investigación se buscó analizar la vinculación de las mujeres CPA a los cargos directivos de la carrera en las universidades chilenas, mediante de la recolección de datos cualitativos a través de entrevistas, para mostrar el panorama de participación de ellas en pleno siglo XXI. Se identificaron las mujeres que en la actualidad...

Este trabajo de investigación examina la influencia del empoderamiento femenino en el liderazgo en la carrera de contabilidad a través de la identificación de los estereotipos que se originan en el entorno laboral que afectan a las mujeres contadoras públicas y auditoras en puestos de liderazgo, para ello, se realizará una revisión exhaustiva de la...

Este artículo tiene como objetivo entregar argumentos teóricos y conceptuales respecto de la rotación y retención de los profesionales, específicamente en el caso del Contador Público y Auditor, a partir de la revisión sistemática y análisis de literatura especializada. Se analiza la relevancia de esta problemática organizacional en el ámbito inter...

Penelitian ini bertujuan untuk mengevaluasi pengaruh akuntansi hijau dan ekonomi hijau terhadap ketahanan finansial di sektor manufaktur. Metode yang diterapkan adalah kuantitatif, dengan teknik purposive sampling untuk pemilihan sampel. Sampel penelitian ini melibatkan 10 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode...

O presente artigo aborda as mudanças promovidas pela nova legislação sobre licitações públicas no Brasil, substituindo as Leis 8.666/1993, 10.520/2002 (Pregão) e 12.462/2011 (Regime Diferenciado de Contratações). A Lei 14.133/2021 representa um marco importante ao consolidar em um único diploma normativo todas as diretrizes sobre licitações e contr...

This paper explores the complex relationship between personal beliefs and actions and argues that individuals should be held responsible for their actions rather than their beliefs. It examines the role of education, access to information, and emotional attachments in shaping beliefs and discusses strategies to mitigate the influence of misinformat...

This work is licensed under a Creative Commons Attribution 4.0 International License http://jdaa.iauctb.ac.ir 59 ‫تصمیم‬ ‫و‬ ‫قضاوت‬ ‫حسابرسی‬ ‫و‬ ‫حسابداری‬ ‫در‬ ‫گیری‬ ‫دورۀ‬ 2 ‫شمارۀ‬ / 1 ‫(پیاپی‬ 5 /) ‫بهار‬ 1402 ‫صفحه‬ 59 ‫تا‬ 86 https://doi.

Monochorionic Monoamniotic (MoMo) twin pregnancies are rare and high-risk, accounting for approximately 1% of all twin pregnancies. This paper presents a case of a 28-year-old pregnant woman diagnosed with a MoMo pregnancy, outlining the challenges, multidisciplinary management approach, and successful maternal and fetal outcomes. A visual represen...

Cognitive psychologists typically characterize declarative memory performance in terms of omission errors, or information that is not reported at test. At the same time, there tends to be much less attention paid to characterizing errors of commission, such as reporting non-studied items at test. Importantly, older adults are known to make both typ...

Atualizado 6/1/25 - Principais eventos de 2025 com submissões abertas. AAA, EAA, AOM, USP Saiba os próximos eventos com possibilidade de participação.

The age composition and growth parameters of the Short-beaked garfish Belone svetovidovi collected from the Akçakoca coast in the southwestern Black Sea (Düzce, Türkiye) were investigated. A total of 352 B. svetovidovi individuals were collected monthly from January 2022 to December 2022, including 189 females (54.0%) and 163 males (46.0%). When th...

Esta investigación está orientada a determinar la influencia que la inteligencia artificial - IA tiene actualmente en el ejercicio de la profesión contable, mediante un enfoque cuantitativo, que se fundamenta en la medición de las características de los fenómenos sociales, para conocer los pros y los contras que esta tecnología emergente causa en l...

Fertilizing maize at an optimum nitrogen rate is imperative to maximize productivity and sustainability. Using a combination of long-term (n = 379) and short-term (n = 176) experiments, we show that the economic optimum nitrogen rate for US maize production has increased by 2.7 kg N ha⁻¹ yr⁻¹ from 1991 to 2021 (1.2% per year) simultaneously with gr...

Introducción: la evolución de la tecnología en el aula ha revolucionado la enseñanza y ha permitido un acceso más amplio a los recursos educativos, una mayor flexibilidad en la enseñanza y una mejor implementación, mejorando al mismo tiempo la compresión y la retención de la información por parte de los alumnos. Objetivo: analizar cómo la implement...

Resumen El presente artículo, se escinde de una tesis doctoral (Juárez, 2019), que intenta promover en el tema de la formación profesional del contador público (FPCC); vías de acceso que contribuyan al diseño de estrategias para la construcción del currículo universitario; a partir de las aportaciones que, expertos en la contaduría pusieron de mani...

This article examines how CEO compensation structure and CEO gender were associated with corporate social responsibility (CSR) performance in U.S. firms in the period between 2003 and 2013. Building on prior research in economics, finance, accounting, and management, which suggests gender differences in commitment to CSR, this study provides empiri...

Os contratos de arrendamento e parceria rural desempenham papel fundamental na estruturação do agronegócio brasileiro, proporcionando acesso à terra e viabilizando a produção agrícola. Este estudo analisa os aspectos jurídicos e contábeis desses contratos, destacando suas diferenças, regulamentação e reflexos econômicos. Por meio de revisão bibliog...

Este artigo realiza uma análise bibliométrica abrangente na base de dados “Web of Science” para investigar a evolução da pesquisa em contabilidade ambiental e sustentabilidade ao longo do tempo. Realizou-se uma análise das publicações, os principais tópicos de pesquisa e a incorporação de práticas sustentáveis nos relatórios financeiros das empresa...

Este estudo tem como objetivo analisar a função de despesa em cultura nos municípios de Rondônia e busca responder às seguintes questões: Qual é o perfil de execução das políticas na função de despesa Cultura nos municípios de Rondônia? Quais municípios se destacam pela regularidade na aplicação dos recursos nessa função de despesa e qual a correla...

The purpose of this paper is to address conflicting results regarding a simple criterion that has been proposed as decisive in determining whether accounting for spiralling electron trajectories increases or decreases the widths of hydrogen lines in a parameter range relevant to the spectral lines of white dwarfs. We analyse the claims in detail an...

يهدف البحث إلى معالجة ضعف الكفاءة في تدفقات المواد والطاقة أثناء العمليات الإنتاجية, وكذلك الحدّ من توليد المخلفات والمؤثرات البيئية أثناء العمليات الإنتاجية، إذ تمثلت مشكلة البحث بقلة استعمال النظم والتقنيات الحديثة لدى أغلب الوحدات الاقتصادية, ممّا أدى إلى هدر كمية كبيرة من الموارد الطبيعية نتيجة ضعف الكفاءة في تدفقات المواد والطاقة, وقلة الاهتما...

Objetivo: Analisar a relação entre a Inteligência Emocional e as Habilidades de Comunicação Interpessoal dos estudantes de Ciências Contábeis. Metodologia: Foi realizada uma survey com acadêmicos de quatro Instituições de Ensino Superior da região Sul do Brasil, obtendo 202 respostas válidas. As relações foram analisadas a partir do uso de Modelage...

Objetivo: Em um movimento recente, alguns dos Conselhos Regionais de Contabilidade do Brasil (CRC’s) constituíram Comissões relacionadas a questões de Diversidade e Inclusão. O objetivo deste trabalho é caracterizar as percepções e perspectivas dos membros conselheiros das comissões de diversidade dos CRCs no Brasil, sobre a atuação dessas comissõe...

Objetivo: O presente caso de ensino tem como objetivo aplicar rotinas contábeis vivenciadas pelos profissionais da área contábil aos alunos do curso de ciências contábeis, pois a contabilidade está diretamente ligada a qualquer Entidade, de modo que este caso de ensino é útil em escritórios contábeis, pequenas e grandes empresas e auditorias. Metod...

Accounting standards such as the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP) have a set of principles and guidelines to recognize and report revenues in financial statements which need to be adhered by all companies. In this regard, adopting these guidelines to configure the system to c...

Objetivo: Identificar a associação entre fatores institucionais e desempenho dos discentes no exame de suficiência contábil. Metodologia: Foram considerados os seguintes fatores institucionais: categoria administrativa, organização acadêmica, localidade e destinação de carga horária aos conteúdos exigidos no teste. Os dados compreendem o período en...

Purpose: Analyze the economic, political, and technological factors influencing the production of accounting and tax information in municipalities. Methodology: Data were collected from the 200 largest Brazilian municipalities. Multiple linear regression was performed with the accounting and tax information quality index as the outcome variable. Th...

Objetivo: O presente caso para ensino objetiva fomentar discussões acerca do tratamento contábil para créditos de carbono, com a apresentação de uma história fictícia sobre uma mulher contadora, chefe de uma empresa familiar ecologicamente sustentável chamada Econorte. Por meio do caso para ensino, docentes e discentes de cursos de Ciências Contábe...

This is a review of the article Tools and technologies for the monitoring, control, and surveillance of undesired captures by James et al. (2019). The authors stated that techniques for efficiently monitoring and regulating the Landing Obligation are currently available, and that additional experience with them, together with technical improvements...

Resistance to current therapies for the treatment of oestrogen receptor positive (ER+) breast cancer, the most prevalent type of breast cancer accounting for ~ 70% of all cases, necessitates the...

This article is about the object of the calculative part of the rational soul, as it is characterized in Nicomachean Ethics VI 1. The lines 1139a6–8 are usually read as claiming that the calculative part deals with the contingent. I argue for another reading of these crucial lines, according to which the calculative part deals more specifically wit...

This study aimed to determine the impact of digital transformation (DT) and digital accounting (DA) on the financial reports quality (FRQ) in companies listed in the Saudi capital market. Data were collected using a questionnaire distributed via email. The research sample consisted of 116 individuals, including accountants and executive directors i...

Background: Food waste is immense, accounting for over one-third of worldwide food production for human consumption, totalling 1.3 billion tons annually. Additionally, Sri Lanka's estimated daily food waste is 4000 tons, with the hotel and hospitality sector responsible for a notable percentage. Therefore, it is essential to understand how this amo...

هدفت الدراسة إلى مناقشةِ معوقات الالتزام بالتطبيق الكلي لمتطلبات الإفصاح المحاسبي في المصارف التجارية الليبية من خلال عينة اشتملت على موظفي إدارات "المحاسبة والامتثال والمراجعة " في المصارف التالية ( مصرف الوحدة ، المصرف التجاري الوطني ، مصرف التجارة والتنمية ) تم توزيع (90) استبيانا وكان الصالح منها للتحليل (75) استبياناً ، وتم اختبار فرضيات الدرا...

هدفت هذه الدراسة إلى التعرف عن مدى توافق القياس المحاسبي عن الزكاة في ليبيا مع معيار الزكاة الشرعي 35 الصادر عن الأيوفي من وجهة نظر العاملين بصندوق الزكاة الجبل الأخضر. ومن أجل تحقيق أهـداف الدراسـة فقد تم استخدام المنهج الوصفي التحليلي في الجانب النظري للدراسة من خلال تناول الزكاة طبقاً لقانون الزكاة الليبي ولائحته ، بالإضافة إلى تناول معيار الزكا...

Public data help researchers and civic organizations develop solutions and advance accountability around environmental challenges but are vulnerable to political threats. While the Environmental Data & Governance Initiative archives data to ensure their availability, we also situate data within their political and economic contexts to support good...

Previous research on election observation has assessed observer bias or examined the effect of local observers on the credibility of elections. This article examines how the interplay of foreign aid and domestic has shaped election observation practices in Tanzania's general elections from 1995 to 2020. The article anchors on documentary evidence t...

Selama tahun 2023-2024, Peristiwa kejadian berbahaya dan kecelakaan di area pertambangan banyak terjadi di jalan. Hal ini yang perlu diwaspadai, karena telah menyebabkan kerugian materi maupun non-materi. Adapun kejadian tersebut menimbulkan berbagai macam kerugian, seperti kerusakan alat, penghentian kegiatan operasional, pencemaran lingkungan aki...

Esta pesquisa visa preencher uma lacuna na literatura existente sobre a diversidade de raça e gênero no contexto brasileiro, especialmente ao se concentrar em uma região que tem sido pouco explorada nesse sentido. Assim, teve-se como objetivo analisar a igualdade salarial de gênero e raça na profissão contábil na região norte do Brasil. Para isso,...

Мета роботи: проаналізувати існуючі підходи і методи обліку та оцінки збитків, завданих системі Міністерства оборони України внаслідок збройної агресії. Метод дослідження: порівняльний аналіз, індукція та дедукція. Результати дослідження: Проведено аналіз методологічної бази з питань обліку та оцінки військових витрат та втрат, спричинених воєнними...

El artículo analiza la Norma Internacional de Contabilidad 2 (NIC 2) en el ámbito de una distribuidora de ferretería, poniendo especial énfasis en su relación con la liquidez. La metodología empleada incluye un enfoque cuantitativo básico y un diseño de investigación no experimental de tipo transversal, que se basa en la recolección de datos y el a...

This paper analyzes the requirements of professional ethics of accounting talents in the new era, summarizes the deficiencies in the cultivation system of accounting majors in colleges and universities, and then proposes three strategies to improve the level of professional ethics of students. Based on this research, it can provide more references...

With the rapid development of our economy, the demand for accounting professionals grows day by day. As a new mode of education, school-enterprise cooperation provides a new development opportunity for the practical teaching of accounting major in colleges and universities. Starting from the background of school-enterprise cooperation, this paper a...

This paper summarizes the requirements for accounting talents in the digital age in detail, and combined with the current accounting teaching situation in colleges and universities, summarizes the problems existing in the course teaching process, and then puts forward five suggestions to help the reform and optimization of course teaching. It is ho...

The Accounting Standards (AS) in India are a set of authoritative guidelines issued by the Institute of Chartered Accountants of India (ICAI) and notified under the Companies (Accounting Standards) Rules, aimed at standardizing accounting practices across various entities. These standards ensure consistency, transparency, and comparability in finan...

Objetivo: a presente pesquisa tem como objetivo compreender os elementos que influenciam na tempestividade da homologação dos Relatórios Resumidos de Execução Orçamentária (RREO). Método: foram coletados dados financeiros, demográficos e de acesso à internet dos 853 municípios do estado de Minas Gerais. Os dados foram tratados através da regressão...

Oxímoron, Intangibles, Empresa, Actividades y Fondo de Comercio Interno. Un fondo de comercio aflora cuando se produce una combinación de negocios y se registra en la contabilidad de la empresa compradora. Existe además un fondo de comercio de carácter interno y continuado que debería tener registrado toda empresa, al margen de que se venda o pueda...

يهدف البحث إلى بيان تأثير الافصاح عن هياكل الملكية في تعزيز القدرة التنبؤية للمعلومات المحاسبية كمؤشر لكفاءة وفاعلية الوحدة الاقتصادية وقدرتها الفعلية والعملية على الاستمرار وتحمل درجات المخاطر الممكنة في لحظه وقوع الخطر. وتمثلت مشكلة البحث الرئيسة بالتساؤل الاتي " هل هناك تأثير للإفصاح عن هيكل الملكية في تعزيز القدرة التنبؤية للمعلومات المحاسبية ل...

A contabilidade, enquanto área de conhecimento e prática profissional, é frequentemente associada a um conjunto de normas e técnicas que visam fornecer informações financeiras relevantes para a tomada de decisão. No entanto, o papel dos profissionais de contabilidade vai muito além do registro de transações e preparação de demonstrações financeiras...

La investigación explora las rupturas epistemológicas, entendidas como cambios significativos dentro de una racionalidad o estilo de pensamiento específico, particularmente en el contexto de la educación universitaria en las áreas de Contabilidad y Administración. El objetivo principal del estudio es analizar e identificar los factores que activan...