Journal of Accounting and Economics 31 (2001) 255–307 Empirical research on accounting choice$ Thomas D. Fieldsa, Thomas Z. Lysb,*, Linda Vincentb b Graduate School of Business Administration, Harvard University, Boston, MA 02163, USA Kellogg Graduate School of Management, Northwestern University, Evanston, IL 60208, USA Received 21 January 2000; received in revised form 31 January 2001 a Abstract We review research from the 1990s that examines the determinants and consequences of accounting
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REPORT Corporate Social Responsibility: Innovation and Business Skills Australia March 2011 Better business through innovation... Acknowledgements IBSA wishes to acknowledge the work of the project team who have prepared this report. CSR Sydney www.csrsydney.com David Morrissey Franziska Kleedehn Sustainability Learning Institute Bruce McKenzie Cheryl Hardie Ian Hardie Andrew McKenzie Damian Collins www.sustainabilitylearning.com.au IBSA is grateful to the large number
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HUMAN RESOURCE COSTING AND ACCOUNTING VERSUS THE BALANCED SCORECARD: A LITERATURE SURVEY OF EXPERIENCE WITH THE CONCEPTS1 Ulf Johanson, Gunilla Eklöv, Mikael Holmgren, Maria Mårtensson2 6FKRRO RI %XVLQHVV 6WRFNKROP 8QLYHUVLW\ à Uurà rrà wrpà và rà sà rr hyà i wrpà và urà H@SDUVHà Hrh vtà Dhtviyrà à Vqr hqà hq D rÃDhvà Hhhtrrà wrpà Uurà hvà sà urà H@SDUVHà wrpà và à vrvthrà vivyvvrà à rh r hqà r Ã
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social problems does data center power consumption cause? Data center power consumption economically affects businesses and environmentally affects society. Operating costs for data centers is very expensive. In the article, "Ubiquitous Green Computing Techniques for High Demand Applications in Smart Environments," the total operating costs, concerning electricity, of all data centers within the U.S. alone exceeded 7 billion dollars in 2010 (Ayala, J., Moya, J., Risco-Martín, J., Sanchez, C., Zapater
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CA 1-4 It is not appropriate to abandon mandatory accounting rules and allow each company to voluntarily disclose the type of information it considered important. Without a coherent body of accounting theory and standards, each accountant or enterprise would have to develop its own theory structure and set of practices, and readers of financial statements would have to familiarize themselves with every company’s peculiar accounting and reporting practices. As a result, it would be almost impossible
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Accounts Payable Accounts Receivable Accumulated Depreciation—Buildings Accumulated Depreciation—Equipment Advertising Expense Allowance for Doubtful Accounts Amortization Expense Bad Debt Expense Bonds Payable Buildings Cash Common Stock Copyrights Cost of Goods Sold Debt Investments Depreciation Expense Discount on Bonds Payable Dividend Revenue Dividends Dividends Payable Equipment Freight-Out Gain on Disposal of Plant Assets Goodwill Income Summary Income Tax Expense Income Taxes Payable Insurance
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2. Net working capital The gross working capital is the capital invested in the total current assets of the enterprises current assets are those Assets which can convert in to cash within a short period normally one accounting year. CONSTITUENTS OF CURRENT ASSETS 1) Cash in hand and cash at bank 2) Bills receivables 3) Sundry debtors 4) Short term loans and
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| Alternative Investment Project | | | | | | | | Content Page: Content | Page | Cover Page | 1 | Content Page | 2 | Executive Summary | 3 | Introduction | 3 | Content of Project | 4 | Conclusion | 9 | Recommendation | 9 | Appendix | 10 | Assignments of work | 19 | Executive Summary: The purpose of the report is to do an in-depth investigation, study and analysis on alternative investments. From the various alternative investments, our team
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MANAGERIAL ACCOUNTING QCF Level 5 Unit Contents Chapter Title Introduction to the Study Manual Unit Specification (Syllabus) Coverage of the Syllabus by the Manual 1 Management Accounting and Information Introduction Management Accounting Information Collection and Measurement of Information Information for Strategic, Operational and Management Control Information for Decision Making Cost Categorisation and Classification Introduction Some Introductory Definitions Categorising Cost to Aid Decision
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P R E FAC E THE ACCOUNTING ENVIRONMENT Accounting is the most employable, sought-after major for 2009, according to entrylevel job site CollegeGrad.com. One reason for this interest is found in the statement by former Secretary of the Treasury and Economic Advisor to the President, Lawrence Summers. He noted that the single-most important innovation shaping our capital markets was the idea of generally accepted accounting principles (GAAP). We agree with Mr. Summers. Relevant and reliable financial
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