نتایج جستجو برای: management accounting
تعداد نتایج: 908338 فیلتر نتایج به سال:
Chlamydia has a significant impact on public health provision in the developed world. Using pair approximation equations we investigate the efficacy of control programmes for chlamydia on short time scales that are relevant to policy makers. We use output from the model to estimate critical measures, namely, prevalence, incidence, and positivity in those screened and their partners. We combine ...
This paper presents an overview of the advanced transport-based accounting management in IP networks with differentiated services (DiffServ). We first provide a survey and taxonomy of accounting management functions, including metering, pricing, charging, billing, payment and information provisioning. An overview of pricing models for DiffServ networks has been presented. We also consider IETF ...
Productivity improvement has become a key objective for U.S. industry.' Productivity measurement, however, has gone largely unnoticed by accounting professionals, particularly those teaching and doing research in accounting departments and business schools. Accounting textbooks virtually ignore issues of productivity measurement, and accounting journals contain few articles on the subject. Most...
The roles of accounting in shaping the economy are currently being rediscovered by This recent revival of interest in accounting marks a further stage in a curious pattern of alternate attention and neglect on the part of sociologists towards the practices that make the economy visible and measurable qua economy. This paper reviews the different ways in which accounting has been given a wider s...
With the convergence of the Internet and the mobile communications world, Internet-based services may become available on any user device. In order to make efficient use of such a ubiquitous environment the user demands to access his personalized services from any place, anytime and on any device regardless of the type of access network. In particular, we consider the situation that a user tran...
هدف این مقاله بررسی اثر محافظهکاری، مالکیت سهامداران نهادی و همچنین اثر تعاملی این دو متغیر بر مدیریت سود با استفاده از قانون بنفورد میباشد. به این منظور، صورتهای مالی نمونهای شامل 102 شرکت پذیرفته شده در بورس اوراق بهادار تهران مورد بررسی قرار گرفت. در این پژوهش برای کشف مدیریت سود، از قانون بنفورد و در نظر گرفتن چهار رقم اول سمت چپ ارقام سود خالص به عنوان نقاط مبنا، برای سنجش محافظهکار...
the goal of the present research is to investigate relationship between organizational culture and management accounting methods in firms in tehran stock exchange. data collection tools were a standard organizational culture questionnaire by hofstede and a researcher made questionnaire about management accounting. the statistical society for this research involves financial managers and account...
This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis and profit-linked performance measurement models. It shows two multi-period, multi-product models (Banker, Chang and Majumdar 1993; Banker and Johnston 1989) are specified, can be related to Port...
Two technologies are currently reshaping Accounting Information Systems: In-Memory Technology and Mobile Technology. It is not only a matter of generic increase of performances, as it usually occurs in the IT field, but a dramatic improvement that is affecting hardware and software architecture and even the organization of the actual systems. We are facing a new generation of BI tools that will...
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