Introduction. The functioning of passenger carriers in the conditions a smart city creates unique opportunities for optimizing financial results operations. application latest information and communication technologies economic activity motor transport enterprises ensures minimization operating expenses. Instead, optimization flow management involves operation multifaceted not only about expens...

Purpose. This study of budgeting practices and attitudes to budgeting in a local church uses Booth’s (1993) framework to consider the potential conflict between the “sacred” agenda of the church and the “secular” nature of accounting. Design/methodology/approach. Over a six month period, the author conducted a series of semi-structured interviews with key church leaders, and studied financial r...

Abstra t. Early risk predi tion involves three di erent aspe ts to be onsidered when an automati lassi er is implemented for this task: a) support for lassi ation with partial information read up to di erent time steps, b) support for dealing with unbalan ed data sets and ) a poli y to de ide when a do ument ould be lassi ed as belonging to the relevant lass with a reasonable on den e. In this ...

Most juridical systems contain the principle that an act is only unlawful if the agent conducting the act has a `guilty mind' (`mens rea'). Different law systems distinguish di erent modes of mens rea. For instance, American law distinguishes between `knowingly' performing a criminal act, `recklessness', `strict liability', etc. I will show we can formalize several of these categories. The form...

This paper examines the impact of variation in production volume on product cost, as estimated by three different costing systems. Production volumes were categorized as being small, medium or large. A Traditional (volume based) Cost Accounting System (TCA), an Activity-Based Costing System (ABC), and an Integrated Activity-Based Costing and Economic Value Added System (Integrated ABC-and-EVA) ...

This paper describes a field study which examines the implementation of an integrated ActivityBased Costing and Economic Value Added System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard Activity-Based Costing methods. Furthermore, the findings from two small companies show that the reli...