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CONCEPTUAL DELIMITATION OF FIXED ASSETS PROCUREMENT IN PROJECTS WITH GRANT FUNDING
LESCONI-FRUMUSANU, Mihaela Natalita; PAULESCU, Ioan Anton - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 2(10), pp. 244-253
. These discussions are caused by lack of communication on the existing organizations involved in the process of accounting … accounting is considered an irreversible process, as determined by the need for comparability of financial statements. …
Persistent link: https://www.econbiz.de/10008677539
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"Innocent Frauds Meet Goodhart's Law in Monetary Policy"
Bezemer, Dirk; Gardiner, Geoffrey - Levy Economics Institute - 2010
This paper discusses recent UK monetary policies as instances of John Kenneth Galbraith's "innocent fraud," including the idea that money is a thing rather than a relationship, the fallacy of composition (i.e., that what is possible for one bank is possible for all banks), and the belief that...
Persistent link: https://www.econbiz.de/10008678209
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Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course
Hise, Joan; Massey, Dawn - In: Journal of Business Ethics 96 (2010) 3, pp. 453-465
Persistent link: https://www.econbiz.de/10008678397
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Accounting as a Facilitator of Extreme Narcissism
Amernic, Joel; Craig, Russell - In: Journal of Business Ethics 96 (2010) 1, pp. 79-93
Persistent link: https://www.econbiz.de/10008678445
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Do forecasts improve over time?: A case study of the accuracy of sales forecasting at a German car manufacturer
Rieg, Robert - In: International Journal of Accounting and Information … 18 (2010) September, pp. 220-236
Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …
Persistent link: https://www.econbiz.de/10008691149
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A new approach on evaluation and accounting information specific to bankruptcy
GOAGR, Daniel; VASILESCU, Laura GIURC- - In: Annals of University of Craiova - Economic Sciences Series 1 (2009) 37, pp. 182-191
An entity may experience minor difficulties, but it may face also crisis situations, which most often are the result of a long process of depreciation of their economic and financial condition. In specific circumstances (such as the financial crisis) all entities can face difficulties: the small...
Persistent link: https://www.econbiz.de/10008862626
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Contabilidad para Mipymes en Colombia “contexto y estrategia”.
Castaño Rios, Carlos; Ramírez Bedoya, Leidy - In: Gestión Joven "Revista de la Agrupación Joven … (2009) 3
formalization. Accounting, view from a strategic approach is the basis for achieving this. …
Persistent link: https://www.econbiz.de/10008867350
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Contextual Influences on Evaluative Style and its Effectiveness: Three Avenues for Future Research
Noeverman, J.; Koene, B.A.S. - Erasmus Research Institute of Management (ERIM), ERIM … - 2010
Many accounting studies have investigated the effects of differences in evaluative style on subordinate managersâ … which a superior uses and relies on accounting performance measures when evaluating subordinate managers’ performance. The … literature on this concept of evaluative style has become known as RAPM (reliance on accounting performance measures). Recently …
Persistent link: https://www.econbiz.de/10008867513
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A Comparative Study of Australian and Korean Accounting Data in Business Failure Prediction Models
Her, Young-Won; Choe, Chongwoo - Department of Economics and Finance, La Trobe Business … - 1999
The purpose of this paper is to evaluate comparability of Australian and Korean accounting data in their predictive …
Persistent link: https://www.econbiz.de/10008867820
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Elementi ai fini della definizione della nozione di costo standard: una rassegna della letteratura e delle principali esperienze estere
Villani, Salvatore - Volkswirtschaftliche Fakultät, … - 2010
In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009),...
Persistent link: https://www.econbiz.de/10008871189