Principle of accounting

Provisioning is one of the very important accounting operations, affecting business results and the nature of continuous operation of a business in the accounting period. In Vietnam, the issue of contingency is referred to in Accounting Standard No. 18 “ Provisions, Contingent Liabilities and Contingent Assets”, the standard prescribes and guides the principles and methods of accounting for reserves; These regulations also gradually move towards general international regulations.

26p leminhvu111 07-06-2024 3 0   Download

The intent of this article is to examine the present circumstances and offer potential remedies for enhancing the logistics activities of electronics supermarket chains in Hanoi, Vietnam. The article delves into three primary subjects: (1) The fundamental principles of logistics in the retail sector, (2) Logistics operations of Vietnam electronics supermarket chains, and (3) Proposals for optimizing logistics activities within Vietnamese electronics supermarket chains.

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This article aims to analyze the birth of national governance, the principles and factors affecting national governance. Through the construction of a modern, effective national governance system, it will contribute to improving the state's governance capacity in creating a favorable business environment for all economic sectors, including the private economy growth and development. The article uses an interpretive method and uses data from the World Bank's survey research on global governance capacity.

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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).

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This book is designed for those who need to gain a practical working knowledge of the risks and control opportunities within an IT environment, and the auditing of that environment. This book contains the information required by anyone who is, or expects to be, accountable to management for the successful implementation and control of information systems. It is intended that the text within this book forms the foundation for learning experience, as well as being your reference manual and student text.

511p zizaybay1103 29-05-2024 5 2   Download

Combining key surgical principles with modern practical knowledge, and packaged in a clear and concise format, Hospital Surgery is an invaluable tool for those studying for exams and managing patients on the wards. Divided into logical sections covering the major stages in the journey of the surgical patient, the reader will have ready access to the key information required to guide clinical management.

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The Oz Principle explores how people in business suffer from the same feelings of anxiety and helplessness that beset the characters in The Wizard of Oz. It shows how to break through above the line with an attitude of accountability that empowers employees to overcome problems, excuses, and biases, to achieve enviable results.

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The contributors to this book all struggle with the question of how to balance NGO rights and responsibilities in political climates like these, some of the climates being more openly authoritarian than others. The rights and responsibilities framework does seem to be useful across these different contexts, leaving lots of space for innovation according to the characteristics of different organizations, different types of NGO activity, and different times, cultures and places.

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The purpose of this paper is to study the characteristics of competitiveness in firms’ sectors of the Greek manufacturing industry, based on firm level accounting and qualitative data attempting to identify key issues regarding Greek SMEs. An unbalanced data set of 407 Greek manufacturing SMEs is implemented, covering the period of 2003-2011 with the use of a multivariate regression model (EGLS) with explanatory variables characterizing firms’ operational activity.

7p longtimenosee10 26-04-2024 1 1   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

Ebook "9th congress on electronic structure - Principles and applications (ESPA 2014): A conference selection from theoretical chemistry accounts" collects research findings presented at the 9th Edition of the Electronic Structure: Principles and Applications (ESPA-2014) International Conference, held in Badajoz, Spain, on July 2–4, 2014. The contributions cover research work on theory, methods and foundations, materials science, structure and chemical reactivity as well as environmental effects and modelling.

229p tudohanhtau1006 29-03-2024 1 1   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.

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Ebook "Electrochemistry: The basics, with examples" offers original and new approaches to the teaching of electrochemical concepts, principles and applications. Throughout the text the authors provide a balanced coverage of the thermodynamic and kinetic processes at the heart of electrochemical systems. The first half of the book outlines fundamental concepts appropriate to undergraduate students and the second half gives an in-depth account of electrochemical systems suitable for experienced scientists and course lecturers.

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In recent years, following the trend of extensive international integration, prestigious organizations in the world such as OECD, World Bank, IFC,... and countries are trying to develop effective legally regulations and principles on corporate governance. In general, these rules basically affect each other so they have certain similarities which are all emphasizing the importance of independence, transparency and accountability in corporate governance.

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Ebook "Development and reproduction in humans and animal model species" describes human development including sexual reproduction and stem cell research with the development of model organisms that are accessible to genetic and experimental analysis in readily understandable texts and 315 multi-colored graphics. The introductory account of model organisms selected from the entire animal kingdom presents general principles, which are then outlined in subsequent chapters devoted to, for example, sexual development;...

723p manmanthanhla0201 26-02-2024 6 1   Download

In ebook "Inorganic 3D structures (Structure and bonding, Volume 138)" the reader will find a topical account of examples illustrating WMS’s conjecture (Fe5Si3/Ca5P3) which when taken together define a General Principle which has considerable predictive utility. In Chap. 1, Santamarı´a-Pe´rez and Liebau report the elegant relationships between intermetallic clathrates, porous tectosilicates, and clathrate hydrates, thus completing the huge task of putting the structures of the whole silicate family under a common basis, which was initiated some years ago.

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Ebook "Carbohydrates: Synthesis, mechanisms, and stereoelectronic effects" explains the basic reaction mechanisms while taking into account modern concepts such as stereoelectronic principles. This book covers all basic carbohydrate chemistry, including most important synthetic methods and reaction mechanisms and notably takes into account the principle of stereoelectronic effect which has played a key role in understanding the conformation and chemical reactivity of this important class of natural product.

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Ebook Financial accounting (7th ed): Part 2 includes contents: Statement of cash flows, financial statement analysis, accounting principles, corporations - organizations, stock transactions, dividends, and retained earnings,... and other contents.

523p longtimenosee03 30-01-2024 9 3   Download

Ebook "8th Congress on Electronic structure: Principles and applications (ESPA 2012) - A conference selection from theoretical chemistry accounts" collects research findings presented at the 8th Edition of the Electronic Structure: Principles and Applications (ESPA-2012) International Conference, held in Barcelona, Spain on June 26-29, 2012. The contributions cover research work on methods and fundamentals of theoretical chemistry, chemical reactivity, bimolecular modeling, and materials science.

228p nhanphanguyet 28-01-2024 6 2   Download

Ebook Accounting principles (10th ed): Part 2 includes contents: Long-term liabilities, statement of cash flows, financial statement analysis, managerial accounting, job order costing, process costing, budgetary planning, standard costs and balanced scorecard, incremental analysis and capital budgeting,... and other contents.

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