نتایج جستجو برای: accounting development

تعداد نتایج: 1473081  

2006
Karl Schoer

The central subject of a policy for sustainable development is the coordination of the different sector policies with the objective of finding a balance between conflicting economical, ecological and social goals. The headline indicators for sustainable development itself are mainly a communication tool directed to the general public and the media. They are used for describing important problem...

2011
Francesco Caselli Antonio Ciccone Marcelo Soto Hyun Son

How much would output increase if underdeveloped economies were to increase their levels of schooling? We contribute to the development accounting literature by describing a nonparametric upper bound on the increase in output that can be generated by more schooling. The advantage of our approach is that the upper bound is valid for any number of schooling levels with arbitrary patterns of subst...

آزادی مدنی می‌تواند موجب رشد و شفافیت روابط انسان‌ها، کار گروهی، مقررات و قوانین، ظرفیت‌های اجتماعی و ایجاد فرصت‌های برابر و در نهایت عدالت اجتماعی گردد. حسابداری حرفه‌ای است متأثر از محیط اجتماعی، اقتصادی و سیاسی که این اثرات موجب تغییر در حرفه حسابداری می‌گردد. هدف این مقاله مطالعه اثر شاخص‌های مختلف آزادی‌های مدنی در قالب آزادی بیان، آزادی سازمان‌ها، حاکمیت قانون و آزادی اشخاص بر توسعه حسابد...

2017
Hannes Malmberg

Development accounting exercises generally assume that skilled and unskilled labor services are perfect substitutes. However, it is known that if labor services are imperfectly substitutable, this assumption might lead to an overestimation of uniform efficiency differences, and an underestimation of skilled labor efficiency differences. To quantify the importance of this mechanism, one needs to...

2015
Dimosthenis Mpoutakidis Alexandra Pavloudi Stamatis Aggelopoulos Maria Rapti

This is an application, which contributes to the improvement of the economy in a farm through the systematic recording and organization of economic and technical data. Initially, given some useful general information on a theoretical level, which relate to the way in which agricultural enterprises are organized. Then, there is the way in which was created “Agrologic”, such as the setting up of ...

Journal: :Problems of Theory and Methodology of Accounting, Control and Analysis 2017

Journal: :J. UCS 2012
Ajantha Dahanayake Bernhard Thalheim

Although services are developed, used, applied and intensively discussed in nowadays IT practice, the concept of an IT service has not yet been introduced. Services are IT artifacts that can be used by many users in different context at different points of time in different locations and serve a certain purpose. They provide the data and functionality at the best point of time, in the agreed fo...

Journal: :Český finanční a účetní časopis 2009

Journal: :Problems of Theory and Methodology of Accounting, Control and Analysis 2017

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