MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL by E. N. Kolesnikova

“…The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental and industry regulations on accounting in the Russian Federation has been critically analyzed. …”
Get full text

Evaluation of SMEs’ Credit Decision Based on Support Vector Machine-Logistics Regression by Rui Xie, Rui Liu, Xian-Bei Liu, Jia-Ming Zhu

Get full text

Loan Recovery and Sustainability of Microfinance Institutions in Kabale District: A Case Study of Unique SACCO in Kabale Municipality. by Ainembabazi, Ellon

“…Loan recovery may also refer to amount of loans that were previously written off but now collected. In accounting sense, loan recovery involves making accounting entries whereby the sum of money borrowed at a stated rate of interest for a specified period is debited to a loan account and credited to the current account of the clients. …”
Get full text

A structured review and analysis of the researches conducted in the field of productivity changes in units with undesirable output using the Malmquist Luenberger productivity index by Mohammad Alimoradi, Seyed Mohammad Ali Khatami Firouzabadi, Maghsoud Amiri, Iman Raeesi Vanani

“…Therefore, an index called Malmquist Luenberger was presented with the development of Malmquist's productivity index, which took into account the undesirable outputs while seeking to reduce them and, at the same time, aimed at expanding the desirable outputs. …”
Get full text

Event Marketing Model in the Industrial Markets by Abolfazl khosravi, Mohammad Hosein Yarahmadzehi, Mohammad Mahdieh Najafabadi, Maysam Shafiee, Zohreh Alizadeh Yazdi

Get full text

Designing and planning a bioethanol supply chain network under uncertainty using a data-driven robust optimization model under disjunctive uncertainty sets by Farzaneh MansooriMooseloo, Maghsoud Amiri, Mohammad Taghi Taghavi Fard, Mostafa Hajiaghaei-Keshteli

Get full text

Development of Carbon Emission Disclosure Indicators in Indonesia and Analysis of Determining Factors by Septiani Fransisca, Bernadette Robiani, Inten Meutia, Yusnaini Yusnaini

Get full text

Decision-making in ethical dilemmas faced by auditors: a case study of small and medium sized audit firms that are trusted by the stock exchange by Maryam Rokhshi, Kaveh Azinfar, Seyyed Ali Nabavi Chashmi

Get full text

THE IMPACT OF QUALITY IN RESEARCH AND DEVELOPMENT ENVIRONMENTS ON ENTREPRENEURIAL ACTIVITY IN ROMANIA. A COMPARATIVE STUDY by Sorin Romulus BERINDE, Paula Ramona RĂCHIȘAN, Adrian GROȘANU, Alina Beattrice VLADU, Dan Dacian CUZDRIOREAN

Get full text

Studies on Hydration Swelling and Bound Water Type of Sodium- and Polymer-Modified Calcium Bentonite by Yong Wan, Dongdong Guo, Xinminnan Hui, Lei Liu, Yuan Yao

“…With the increase of ionic strength, the content of total water and permeated hydrated water (accounting for 69%–95%) in bentonite decreases gradually, whereas the surface hydration water (accounting for 2%–31%) and free water content (accounting for 0–15%) increase. …”
Get full text

Internal Control Systems and Financial Management in Uganda: A Case of Rukungiri District Local Government. by Turyamusiima, Judith

“…The results of the study revealed that some district staff do not comply with the accounting and financial policies of the district, resulting in poor financial management practices. …”
Get full text

THE DIVERSITY OF YELLOW CAMELLIAS IN THE CENTRAL HIGHLANDS, VIETNAM by Thanh Truong Hoang, Van Hoi Quach, Van Son Le, Quang Cuong Truong, Thi Lieu Nguyen

“…The Central Highlands contains 18 of Vietnam’s yellow camellia species, accounting for 37% of yellow camellia species in Vietnam and 28% of yellow camellia species worldwide. …”
Get full text

How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies by Christina Juliana, Venantius Valentino Sembiring

Get full text

A New Two-Lane Lattice Hydrodynamic Model considering the Traffic Interruption Probability under Honk Environment by Qingying Wang, Hongxia Ge, Rongjun Cheng

“…By accounting for the traffic interruption probability on two-lane highway under honk environment, an extended lattice hydrodynamic model is presented in the paper. …”
Get full text

Financial Reporting Quality and Sustainability Information Disclosure in Brazil by João Antônio Salvador de Souza, Leonardo Flach, José Alonso Borba, Cleber Broietti

“…We argue that CSR companies behave differently in preparing financial accounting reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and retreatment. …”
Get full text

Corporate Social Responsibility, Efficiency, and Risk in US Banking by Fathi Jouini, Mohamed Amine Chouchen, Ahlem Selma Messai

Get full text

Incorporating preference uncertainty in best worst scaling. by Francisco J Areal, Rubén Perez

“…This alteration is due to both accounting for preference uncertainty itself as well as the uncertainty indicator used. …”
Get full text

Making outsourcing decisions based on activity costing and their role in achieving sustainable value by Amal Abdulhussain Kuhait, Haifa Kazem Ibrahim, Razzaq Mikhwir Dawood

“…The study came to various results in addition to identifying activity-based accounting as one of the most cutting-edge management accounting techniques, the most important of which can be linked to this ABC system with modern administrative methods that suit the modern business environment to achieve sustainable value, such as the balanced scorecard, As this integration leads to reduce unit cost, achieve quality. …”
Get full text

El IAPI y el financiamiento de la expansión industrial entre 1946 y 1955 by Julio Ruiz

“…To do this, this paper aims to organize information using accounting and economic concepts for specifying origins and destinations of the funds managed by the IAPI. …”
Get full text