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klaus Solberg Söilen
This is volume number 10, meaning JISIB has published articles in intelligence studies for ten consecutive years. We have addressed the changes in the discipline during these years in articles and notes. I want to share with you another reflection. This ...
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Rika Fitri Ramayani
Pág. 27 - 34
The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is des...
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Siswadi Sululing,Haruni Ode,Mohammad Gifari Sono
Pág. 105 - 116
This research aims to improve knowledge of the village head and village apparatus about administering and accounting of financial transactions using accounting model village village, this type of research is the research field to the villages of recipien...
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Halis KALMIS
Pág. 45 - 54
Traditional approaches are generally applied in accounting education. Traditional approaches take place on the basis of teacher activity, using blackboard or various presentation tools, and usually on the basis of case analysis and homework. The student ...
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Nancy Chun Feng, Daniel G. Neely
Pág. 176 - 196
Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity?s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that moti...
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A. Bruce Caster, Wanda K. Causseaux
Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold. Students are rarely challenged to compute o...
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Wanda K. Causseaux, A. Bruce Caster
Students frequently have difficulty systematically analyzing ethical situations. They tend to respond to situations by indicating that a particular action is ?just not right.? This case uses the IMA Statement of Ethical Professional Practice ...
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Ionela Cristina Breahna Pravat
The structure and the constituent parts of financial statements are regulated at a national level, mainly by Accounting regulations compliant with European Directives ? O.M.P.F. no. 3055/2009, but also by Accounting regulations compliant with Internation...
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Natalita Mihaela Lesconi-Frumusanu,Adela Breuer,Mihaela Martin
This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and im...
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