The complexity of the relationship modern agricultural enterprise in connection with change their financial and economic situation puts forward new requirements for enterprises information support activity management process. Modern conditions external environment aggravation price competition complicate issue effective enterprises. This problem manifests itself during a period crisis national ...

In seeking to meet the objectives of financial reporting stated in the IASB’s Conceptual Framework, the current ‘balance-sheet’ approach is necessary but not sufficient. Critical, but largely overlooked in the Framework, is the role of uncertainty, which we argue defines the role of accrual accounting in providing useful information to investors. This role is in some sense paradoxical: on the o...

This study aims to examine what factors influence the use of Financial Accounting Information Systems (AIS). In village Portibi District, North Padang Lawas Regency, problems that occur are not yet optimal in using financial accounting information systems because system is always changing, which causes be integrated and computerized. The research design quantitative research. sample this was he...

The sailing tracks of single otter trawl vessels were simulated using cubic hermite spline (cHs) interpolation method based on the automatic identification system (AIS) data of 6 sampled vessels that were fishing in the Zhoushan fishing grounds after the close of the fishing season from September 2012 to January 2013.  The vessels’ status (i.e. whether the vessels were fishing or not) were dete...

The immune system is a remarkable information processing and self learning system that offers inspiration to build artificial immune system (AIS). The field of AIS has obtained a significant degree of success as a branch of Computational Intelligence since it emerged in the 1990s. This paper surveys the major vailable online 30 October 2010

Life insurance is increasingly close to the Vietnamese people and likened a provision financial solution against unexpected risks in life. The life market Vietnam continues grow due recovery of global economy increased consumer demand for an asset health protection. However, business one most sensitive areas. Therefore, information on situation general results provided by accounting department ...