Comparative accounting

This article aims to analyze the effectiveness of the support policies of the Bank for Agriculture and Rural Development of Vietnam (Agribank) to support the private sector operating in the fields of agriculture, forestry and fisheries. By using the comparative method, the author has used two factors affecting the effectiveness of the above support policies, namely total outstanding loans and overdue loans.

8p leminhvu111 07-06-2024 1 0   Download

Understanding the contents and roles of strategic management accounting (SMA) is very necessary, in order to enhance applications and businesses in today’s increasingly competitive conditions. On the basis of comparing TMA and SMA to see the purposes, effects, content and conditions of application. Especially in terms of applying the results of the Industrial Revolution 4.0 to SMA. The relationship of strategic management accounting and the management of business activities of enterprises.

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The Party’s perspective is to foster a diverse economy where the private sector plays a significant role in driving the nation’s prosperity and holds a distinctive position compared to the public sector and sectors involving foreign investment. This article underscores the genuine value placed by the state on the private economy. In practice, the government has adapted to and capitalized on the advantages offered by its development.

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The rest of this paper is organized as follows: In Section 2, previous studies related to risk measure are mentioned in the literature. Section 3 presents research methodology including AS index and EPM methodology which are applied for evaluating all ETF funds performance. Then, the result and discussion between them are compared in section 4. The final section will conclude.

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This article employs qualitative research methods, encompassing analytical, synthetic, and comparative approaches, to offer insights and observations on this subject. The findings of this research endeavor culminate in a set of recommendations aimed at empowering businesses to more effectively embrace their social responsibilities, with a focus on state support as a catalytic mechanism.

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This article explores the evolving landscape of data protection law in Vietnam, focusing specifically on the responsibilities of data controllers under Vietnam's new Personal Data Protection Decree (Decree No. 13/2023/ND-CP - hereinafter referred to as Decree 13) and compares it with the European Union's General Data Protection Regulation (GDPR).

12p viambani 18-06-2024 2 1   Download

Ebook Handbook of management accounting research, Volume 1 sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives.

561p vimeyers 29-05-2024 5 2   Download

The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: Review of practical implementation issues of International Financial Reporting Standards (IFRS) and Comparability and relevance of existing indicators on corporate responsibility.

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The paper "Dynamic response analysis of nanobeams resting on elastic foundations" uses the finite element method to study the dynamic response of nanobeams resting on an elastic foundation, taking into account the flexoelectricity effect. Timoshenko's first-order shear deformation theory is used to derive the formulations of the beam's forced vibration equation. The proposed theory and mechanical model are verified by comparing the numerical results of this work with those of the published data.

8p dathienlang1012 03-05-2024 3 0   Download

This article researches and explains global management accounting principles compiled by CGMA organization. Analyze the current state of public management accounting in Vietnam, compare similarities and incompatibilities with international management accounting principles, and then make assessments on achieved results and existing problems, limitations need to have solutions to overcome and evaluate the ability to apply international management accounting principles in Vietnam’s public sector in general and administrative and public service units in particular.

8p longtimenosee09 08-04-2024 5 2   Download

This research article analyzes the main sources of financing activities of healthcare organizations, and, using the analytic hierarchy process, conducts a comparative analysis of compulsory health insurance (CHI), voluntary health insurance (VHI), and medical savings accounts (MSAs) as sources of financing for medical care. The necessity of implementing MSA in domestic healthcare financing is substantiated.

10p longtimenosee09 08-04-2024 5 1   Download

As a consensus network, Bitcoin enables new payment systems and money that are entirely digital or can be interpreted as a virtual currency that uses open source user-to-peer network systems. It offers easier way of payment without the need for a bank account, credit card or intermediary. Bitcoin is cash stored in a computer that can be used to replace cash in an online sale transaction.

4p longtimenosee09 08-04-2024 2 1   Download

Ebook Financial accounting (4th ed): Part 2 includes contents: Regulatory framework in the UK compared with European examples and the international framework; control of accounting systems; information technology and accounting,... and other content.

176p longtimenosee03 30-01-2024 6 3   Download

This article delves into the intricate relationship between information asymmetry and financial reporting comparability, with a particular emphasis on earnings management (EM) in cross-border corporate governance settings.

15p vimichaelfaraday 28-12-2023 4 3   Download

Part 1 of ebook "International accounting and transnational decisions" provides readers with contents including: some international aspects of accounting; multinational challenges for managerial accountants; comparative international accounting; environmental factors influencing the development of accounting objectives, standards and practices in Peru; accounting principles generally accepted in the United States versus those generally accepted elsewhere;...

241p tuongnhuoclan 27-11-2023 8 5   Download

Continued part 1, part 2 of ebook "International accounting harmonization: Adopting universal information methods for a global financial system" provides readers with contents including: Chapter 5 - Economic factors of accounting harmonization; Chapter 6 - Comparative statistical analysis; Chapter 7 - Effects of universal information methods on company performance; Chapter 8 - International accounting standardization process; Chapter 9 - Summary and conclusions;...

95p tuongnhuoclan 27-11-2023 11 5   Download

Continued part 1, part 2 of ebook "Wiley the complete guide to auditing standards and other professional standards for accountants 2008" provides readers with contents including: attestation; accounting and review services; consulting services; quality control; tax services; personal financial planning; statement on standards for valuation services; cross-references to statements on auditing standards; basic personal financial planning engagement functions and responsibilities;...

187p tuongnhuoclan 27-11-2023 8 3   Download

Ebook "Accounting regulation in Europe" describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

416p tuongnhuoclan 28-11-2023 11 4   Download

Ebook "Comparative issues in local government accounting" aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance.

274p tuongnhuoclan 28-11-2023 7 5   Download

Ebook "Comparative international accounting (9th edition)" takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book’s two main authors, the text includes several contributions from a diverse group of international experts, all of whom are leading practitioners or academics.

601p tuongnhuoclan 28-11-2023 7 4   Download