The object of the model ProFarm is the identification of the excellent production scheme in plant production in consideration of local characteristics. First the contribution margin accounting will be calculated based on an estimation of the yield potential. Finally the economically excellent production scheme will be determined on the base of the contribution margin.

Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...

placenta increta, a rare complication of pregnancy, is associated with significant postpartum hemorrhage often requiring emergency hysterectomy. we report a case of conservative management, with a combination of parenteral methotrexate, serial ultrasound and β-hcg assessment. serum β-hcg levels were undetectable after 8 weeks of therapy. a scan at 6 months showed complete involution of the uter...

The IASB comprehensive income project extends the ‘fair value’ measurement concept from the balance sheet into the income statement. This article extends prior research, primarily based on Anglo-Saxon countries, by using a comprehensive data set of 56,700 European firm years over sixteen countries. We find that other comprehensive income provides incremental information to investors – due to un...

This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...

In this study, we develop urban ecosystem accounts in the U.S., using System of Environmental-Economic Accounting Experimental Ecosystem (SEEA EEA) framework. Most focus on regional and national scales, which are appropriate for many services. However, ecosystems provide substantial services cities, improving quality life contributing to resiliency parts population. Our models estimate energy s...

We explore whether firms with more conditionally conservative accounting practices have higher stock returns than other during the Covid-19 outbreak. find evidence that Chinese listed on Shanghai and Shenzhen Stock Exchanges applying reporting lower declines in return performance outbreak relative to firms. also beneficial role of conditional conservatism is when greater information asymmetry f...

A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...

Abstract We study the relation between board gender diversity and goodwill (GW). GW on balance sheet is connected to both firm’s risk-taking its accounting conservatism which are two popular topics in how affects governance of firms. captures decision acquire another business for a price exceeding received identifiable net assets subsequent valuation purchase. propose that decisions affecting c...

Improved forest management (IFM) has the potential to remove and store large quantities of carbon from atmosphere. Around world, 293 IFM offset projects have produced 11% credits by voluntary registries date, channeling substantial climate mitigation funds into projects. This paper summarizes state scientific literature for key quality criteria—additionality, baselines, leakage, durability, acc...