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REA accounting model

REA Business Management Ontology: Conceptual Modeling of Accounting, Finance and Management Control

REA Business Management Ontology: Conceptual Modeling of Accounting, Finance and Management Control

... Geerts and McCarthy [5, 6] extended the REA accounting model to the REA busi- ness ontology which also contains economic contracts and a policy infrastructure. They defined economic contracts ...

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User Defined Accounting Model

User Defined Accounting Model

... (REA) accounting model as an answer to the some of the relevant problems with the conventional accounting system outlined in the prior ...the model records the event using primary ...

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The OntoREA Accounting Model: Ontology-based Modeling of the Accounting Domain

The OntoREA Accounting Model: Ontology-based Modeling of the Accounting Domain

... “The REA Accounting Model – A Generalized Framework for Accounting Systems in a Shared Data Environment” Originally, the REA accounting model was specified in the ...

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Firm Incentives, Institutional Complexity and the Quality of "Harmonized" Accounting Numbers

Firm Incentives, Institutional Complexity and the Quality of "Harmonized" Accounting Numbers

... measures accounting quality as the negative of the absolute value of residuals from a regression of 15-month stock returns on earnings and earnings ...measures accounting quality as the negative of the ...

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Enterprise modeling:process and REA value chain perspective

Enterprise modeling:process and REA value chain perspective

... The resource, agent and event entities are typified by policy level entities resource type, event type and agent type correspondingly. In some cases grouping can be also used. However, there is a new entity shown at ...

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Curriculum Vitae (Summary)

Curriculum Vitae (Summary)

... and Accounting, Rio de Janeiro Conference Program (March 14-15, ...of Accounting as a Subject in a Business School: A Literature Review, World Business ...

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Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting

Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting

... The accounting method has the disadvantage that it is costly and it can be ...the accounting method itself need not correspond to the requirement of a truthful and faithful picture of ac- counting if the ...

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Is Mens Rea a Component of Perceived Offense Seriousness

Is Mens Rea a Component of Perceived Offense Seriousness

... cerned e.g., offenses concerned with protection of the environment; and iii that the degree of harm inflicted, controlling for the mental element, has a significant effect on the estimat[r] ...

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EGI Dataset Accounting and the WLCG

EGI Dataset Accounting and the WLCG

... thousand at a time, and are sent to the APEL central repository via the EGI message broker network using the Secure STOMP Messenger (SSM) tool [3]. SSM is a component of the APEL software suite that sends these ...

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... framework: Accounting academic staff teaching rationalism is influenced by the perception that they have about accounting as a ...Marr’s model of perception, and Synthesizing theories such as ...

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An empirical analysis of the motives for and effects of fixed assets revaluation
of Indonesian publicly listed companies

An empirical analysis of the motives for and effects of fixed assets revaluation of Indonesian publicly listed companies

... in accounting practice can result from managers who attempt to maximise their personal interest, for instance by performing creative ...Creative accounting is defined as the process of manipulating ...

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Rosemond, Mens Rea, and the Elements of Complicity

Rosemond, Mens Rea, and the Elements of Complicity

... mens rea burden would depend on two factors: which part of the statute actually states the circumstance element, and how broadly or narrowly a crime’s actus reus is ...

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Contents. REA Group Annual Report

Contents. REA Group Annual Report

... We want to support our people to be at their peak across all aspects of their lives. That’s why in 2015, we launched a new Health and Wellbeing Program, providing our people with a series of tools and information to help ...

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Cost Accounting: A Pivotal Factor of Entrepreneurial Success

Cost Accounting: A Pivotal Factor of Entrepreneurial Success

... As invention and innovation are core to the entrepreneurship; accountability through effective accounting system is also core to its survival. The role of entrepreneurship cannot be overemphasized anywhere in the ...

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An Application of Expanded Real Option in Investment Decision making of Iron Ore Resources in Chinese Steel Enterprises

An Application of Expanded Real Option in Investment Decision making of Iron Ore Resources in Chinese Steel Enterprises

... The Basis for Calculating the Price of Expanded Real Options in Iron Ore Investment Projects. Expanded real option in iron ore investment project is a kind of non-tradable real option. There are essential differences ...

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Empirical study of accounting practices:creative accounting

Empirical study of accounting practices:creative accounting

... Creative accounting techniques include Manipulation of expenses, Overstatement of revenue, Overvaluing assets, Delaying payments, Off balance-sheet finance, Tampering taxation, Acquisition Goodwill, Leasing ...

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Multi-Objective Optimization of Experiments Using Curvature and Fisher Information Matrix

Multi-Objective Optimization of Experiments Using Curvature and Fisher Information Matrix

... kinetic model parameters from experimental ...Existing model-based design of experiment (MBDOE) methods commonly rely on the Fisher Information Matrix (FIM) for defining a metric of data ...the model ...

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B , 2014 (10-73 KMC,

B , 2014 (10-73 KMC,

... attribute accounting model for financial instruments: (1) amortized cost accounting, typically subject to impairment write-downs for financial assets; (2) fair value accounting; and (2) FAS ...

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61.ity of Johannesburg 61.1 Council

61.ity of Johannesburg 61.1 Council

... where Rea Vaya supplies tickets to a Park and Ride operator for use on Rea Vaya ...for Rea Vaya services with an event organizer if an alternative arrangement to individual event tickets is required ...

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ASSOCIATE PARTNER PROGRAM, SPONSORSHIPS, EXHIBITS

ASSOCIATE PARTNER PROGRAM, SPONSORSHIPS, EXHIBITS

... General Accounting Chief, Division of Treasury Chief, Financial Accounting Section Chief, Grants and Local Health Accounting Chief, Treasury ...

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