Consistent accounting

From the actual difficulties and problems occurring at some telecommunications corporations, the study used a number of traditional research methods such as: qualitative, empirical, analytical methods... to implement based on regulations and practical experiences present at telecommunications enterprises to provide a number of solutions to help recognize revenue according to IFRS 15 conveniently, appropriately and consistently according to regulations between telecommunications business units.

8p leminhvu111 07-06-2024 3 0   Download

The research aims to examine the factors affecting the success of the private economy’s startup ecosystem. The article combines qualitative and quantitative research methods with 346 survey samples indicating various factors and explaining the success of the private economy’s startup ecosystem. The results also depict that success on the startup ecosystem has a positive impact from high to low level on 5 factors consisting of risk-taking culture; technological and industrial conditions; abundant capital, incubators and startup companies; and government support.

8p leminhvu111 07-06-2024 3 0   Download

This article contributes to the related literature in several ways. Firstly, the present study expands understanding by examining the dynamic co-movements between cryptocurrencies and green financial instruments within the context of sustainable finance. Prior studies have concentrated on traditional cryptocurrencies, which is consistent with increased environmental and financial concerns in the presence of particular and ambiguous shocks—that is, the pandemic and the Ukraine invasion.

14p leminhvu111 07-06-2024 1 0   Download

The study was conducted to assess the role of financial development in addressing income inequality in developing economies through a sample of 36 developing countries from 2008-2020 and the Bayes approach. The results of the study show that financial development increases income inequality, but when reaching the threshold of 121.965% of GDP, it will have an impact on reducing income inequality. This is consistent with Greenwood & Jovanovic’s (1990) hypothesis that the relationship between financial development and income inequality follows an inverted U-shape.

10p leminhvu111 07-06-2024 1 0   Download

The article focuses on analysing the impact of Artificial Intelligence and Big Data on accounting nowadays and in the future in terms of organisational personnel apparatus, human resources, the degree of application of information technology, and the role of an accountant. Since then, the author has contributed practical notes to future accountants to improve the quality of accounting work, especially management accountants in business management, which is consistent with the development of AI and Big Data.

6p leminhvu111 07-06-2024 1 0   Download

ESOP is an Employee Stock Ownership Plan that has been introduced and implemented quite commonly by Vietnamese enterprises in recent times. However, the instructions for recording, measuring, and disclosing information about these transactions lack comprehensiveness/are not comprehensive and consistent/do not align with international practices. This has resulted in companies recording and presenting financial statements that are not genuinely useful.

10p leminhvu111 07-06-2024 5 0   Download

Modeling and automation of business processes are key to the successful company’s operation. Enterprise prosperity depends on professional modeling of business processes by considering the supply chain management. The urgency of the work consists of the real need to optimize the business process of the accounting department.

11p longtimenosee10 26-04-2024 5 1   Download

The aim of the present research is to gain insights into how SCM practices create value to the firm, which in turn enhance accountability of the GLCs towards its ultimate stakeholders. A single case study approach was used whereby key research issues were mainly addressed through semi-structured interviews, observations and document reviews. Findings revealed that, consistent with the financial and social obligations of the GLC to its stakeholders, the firm was able to create value through supplier involvement, strategic supplier relationship and supplier development practices.

12p longtimenosee10 26-04-2024 2 1   Download

The article proposes a model for determining a rational inventory with a fixed period of its replenishment and periodic demand. The main difference between the proposed model and the known models consists in taking into account the finite, but a priori unknown quantity of consumers of products, characteristic for real demand.

4p longtimenosee10 26-04-2024 3 1   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

The article "Methodical approach to the supply chain strategy development for large enterprises based on a balanced indicator system" describes a methodological approach to the supply chain strategy development, consisting of seven stages and allowing taking into account the specific nature of the activities of large enterprises. This approach includes one of the most important stages in the supply chain strategy development, that is, its evaluation.

8p longtimenosee07 29-03-2024 4 2   Download

Ebook "Food quality, safety and technology" was to provide a scientific forum covering large areas of agronomy, nutrition, food science and technology, veterinary and other areas related to food technology development.

196p coduathanh1122 27-03-2024 7 1   Download

Ebook "Accounting reform in transition and developing economies" examines accounting reform in transition and developing economies. It is divided into five parts. Part I consists of 14 studies that examine various aspects of accounting reform in different transition economies. Part II comprises ten chapters on how accounting education has been reformed in some former Soviet republics and countries in Central and Eastern Europe. Part III examines recent developments in accounting certification in Central Asia, the former Soviet Union, and Central and Eastern Europe.

505p tuongnhuoclan 28-11-2023 5 3   Download

Ebook "The site of the social: A philosophical account of the constitution of social life and change" is about the constitution of social life: the nature of social existence, what it consists in, and the character of its transformation. The work’s most general claim is that the best way to approach these topics is to tie social life to something called “the site of the social.” The social site is a specific context of human coexistence: the place where, and as part of which, social life inherently occurs.

318p tuongnhuoclan 27-11-2023 4 4   Download

Continued part 1, part 2 of ebook "Social and demographic accounting" provides readers with contents including: decompositions of regional input-output tables; consistency in regional demo-economic models - the case of the northern Netherlands; a CGE solution to the household rigidity problem in extended input-output models; operationalising a rural-urban general equilibrium model using a bi-regional SAM; combating demographic innumeracy with social accounting principles;...

127p mocthanhdao0210 19-11-2023 9 4   Download

Ebook "Green accounting in Europe - Four case studies" provides practical estimates of one key area of neglect in the present national accounts - the measurement of environmental damages. The book sets out the methodology for making such estimates and then applies it to data from four countries: Germany, Italy, The Netherlands and the UK. The results show what can be achieved in the way of consistent damage estimates and what the key problems are.

369p loivantrinh 29-10-2023 5 3   Download

Triple negative breast cancers (TNBC) account for approximately 15% of all breast cancers and are associated with a shorter median survival mainly due to locally advanced tumor and high risk of metastasis. The current neoadjuvant treatment for TNBC consists of a regimen of immune checkpoint blocker and chemotherapy (chemo-ICB).

8p vioracle 29-09-2023 6 2   Download

Part 1 of ebook "The only leadership book you’ll ever need: How to build organizations where employees love to come to work" provides readers with contents including: the case for workplace excellence; if you’re a manager who wants to be a leader, you need followers; become the employer of choice; the 10 keys to workplace excellence;...

103p thamnhuocgiai 24-09-2023 4 3   Download

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others.

13p viengels 25-08-2023 6 4   Download

The study aims to identify the influencing factors on adopting of accounting software in hotels in Da Nang, including perceived value, hotel readiness, cost, competitive pressure and risk of application. These factors are very important in determining the impact of the accounting software's adoption or the improvement of the software's better functionality. This study which included a 5-point Likert-scale questionnaire, consisting of 20 items divided into 5 sections was designed.

11p nhanchienthien 25-07-2023 6 2   Download