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...

integrated assessment of water resources systems, as one of the iwrm basic steps, is the most important stage in the process of planning and implementing water resources management. water accounting frameworks have been introduced for organizing water data and combining them with economic data to come up with effective strategies towards greater productivity with maintaining or improving enviro...

Capital Control Stock markets become larger, more liquid, more integrated Liberalization and Stock internationally, and more volatile after controls on capital and dividend flowas are liberalized. And countries that Ross Levine officially establish Sara Zervos internationally accepted accounting standards and laws to protect investors do not have substantially be..erfunctioning stock markets th...

When the largest public accounting firms challenged higher education to improve the quality of accounting graduates,^ the American Accounting Assodation and many institutions educating accountants responded with alacrity. But many educators quite rightly held up a mirror to the employers and asked whether they didn't need some improvements too. This reflected concerns that perhaps not all was p...

Evidentia.l rea.. '>oning in ex pert systems has often used ad-hoc uncertainty calculi. Although it is generally accepted that probability theory provides a firm theoretical fo undat ion, researchers have found some problems with its usc as a workable uncertainty calculus. Among these problems arc representation ol' ignorance, consistency of probabilistic judgements, and adjustment of a priori ...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

Real-coded genet ic algorit hms (GAs) do not use any coding of the problem variab les, instead they work dir ectly with the variab les . The main difference in the implementation of real-coded GAs and binary-coded GAs is in their recombination op erators. Alt ho ugh a number of real-cod ed crossover implementations were suggested, most of them were developed wit h intuition and wit hout much an...