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Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
Peter, Winter - Volkswirtschaftliche Fakultät, … - 2005
This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...
Persistent link: https://www.econbiz.de/10005059099
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Cost allocation and communication
Borm, Peter; van den Nouweland, C.G.A.M.; Owen, G.; … - Tilburg University, School of Economics and Management - 1991
Persistent link: https://www.econbiz.de/10011086771
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Einflussfaktoren des Studienerfolges im betriebswirtschaftlichen Studium: Eine empirische Untersuchung
Giese, Stefanie; Otte, Franziska; Stoetzer, … - Fachbereich Betriebswirtschaft, Fachhochschule Jena - 2013
Was beeinflusst den Studienerfolg eines betriebswirtschaftlichen Studiums in Form der erreichten Abschlussnote? Aus der Perspektive der Studierenden, der staatlichen Hochschulpolitik und der Hochschulen sind dabei unterschiedliche Einflussfaktoren von Bedeutung: Die Note der...
Persistent link: https://www.econbiz.de/10010982088
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The Analysis of the impact of Accounting Records Keeping on the Performance of the Small Scale Enterprises
Abdul-Rahamon, Onaolapo Adekunle; Adejare, Adegbite Tajudeen - In: International Journal of Academic Research in Business … 4 (2014) 1, pp. 1-17
This survey empirically investigates the effect of accounting records keeping on Small scale enterprises. In line with the objectives of this study, a descriptive design such as personal interviews and questionnaire were employed as the major techniques for primary data collection. Data...
Persistent link: https://www.econbiz.de/10010850257
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The Role of the Double-Entry Bookkeeping in the Emergence of Capitalism
K. TSYGANKOV. - In: VOPROSY ECONOMIKI 5 (2012)
considers the thesis advanced by W. Sombart on the double-entry bookkeeping as a necessary prerequisite of the emergence of … a hypothesis that the double-entry bookkeeping and capitalism originated in the Roman Empire and were just resuscitated …
Persistent link: https://www.econbiz.de/10010860828
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Transfer potentials shape and equilibrate monetary systems
Fischer, Robert; Braun, Dieter - In: Physica A: Statistical Mechanics and its Applications 321 (2003) 3, pp. 605-618
We analyze a monetary system of random money transfer on the basis of double entry bookkeeping. Without boundary …
Persistent link: https://www.econbiz.de/10010874952
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УЧЕТ РЕЗЕРВОВ В СИСТЕМЕ ИСПОЛЬЗОВАНИЯ ФИНАНСОВЫХ ИНСТРУМЕНТОВ
ПЛОТНИКОВА О.В. - In: ВЕСТНИК САРАТОВСКОГО … (2010) 3, pp. 119-123
Проблема учета финансовых инструментов наиболее остро обозначилась в условиях мирового финансового кризиса. Одновременно возник вопрос о формировании и...
Persistent link: https://www.econbiz.de/10011236067
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A parallel Monte Carlo method for population balance modeling of particulate processes using bookkeeping strategy
Wei, Jianming - In: Physica A: Statistical Mechanics and its Applications 402 (2014) C, pp. 186-197
A Monte Carlo (MC) method using bookkeeping strategy for population balance modeling of particulate processes has been …
Persistent link: https://www.econbiz.de/10010753612
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Struggle for power in French system of professions: the historic quarrel between accountants and lawyers
Degos, Jean-Guy - In: International Journal of Critical Accounting 1 (2009) 1/2, pp. 65-81
In France, the lawyers and the accountants have very different origins and destinies, but a common economic sphere of activity joined them together, in a fortuitous way, during the 2nd World War. The French ordinance of September 19, 1945, has always been the law of the Institute of Chartered...
Persistent link: https://www.econbiz.de/10010669116
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Chinese bookkeeping systems: a study of accounting adaptation and change
Lin, Z. - In: Accounting History Review 13 (2003) 1, pp. 83-98
The evolution of bookkeeping methods is one of the main features in the advance of Chinese accounting over several … thousand years. This paper outlines the invention and application of Chinese-style bookkeeping methods from a historical … perspective. With an emphasis on the rise and fall of the 'increase-decrease' bookkeeping method in the mid-1960s to 1980s, the …
Persistent link: https://www.econbiz.de/10005484349