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SMA stands for strategic management accounting, which is a collection of related methods and approaches to management that can help with the integration of strategic thinking into management. The purpose of this study is to present strategic management accounting concepts and discuss how they might help women-owned MSMEs in Medan perform better. For the past thirty years, academics and professionals have found great pleasure in discussing the application of high school tools and procedures. This study integrates two scientific domains, specifically management and accounting. This study uses a quantitative, descriptive methodology. This study examines how women-owned MSMEs in Medan City function and how they apply strategic management accounting practices. The results demonstrated that MSMEs supported by IWAPI Medan City performed better when strategic management accounting procedures were implemented.

Product value chains cause environmental and social impacts, of which many are currently unaccounted for in the price of products. Several methods exist to calculate the pressures of such impacts, as well as their monetization. In the context of life cycle assessment (LCA), expressing environmental and social impacts in monetary terms allows for aggregation and easier communication. Many methods for monetization exist, with fundamental differences in their underlying monetization approach, accuracy, availability and application. Scientific and private sector initiatives have introduced full cost accounting methods that also use different monetization approaches. We reflect on the differences between such existing methods. First, we review the foundations of monetization and introduce a new categorization to align terminologies. We summarize the connections between monetization and life-cycle assessment methods, since both categories of methods can be seen as the building blocks of existing full cost accounting methods. We then sketch the monetization landscape and its challenges. Next, we inventory current product-oriented full cost accounting methods and, through interviews with their developers, provide insights into their underlying monetization philosophy, data sources and quality, scoping, aggregation, and transparency. From this review, we propose four provisional ground rules for product-oriented full cost accounting methods in the discussion section, addressing theoretical framing, the time dimension, the integration of positive impacts and the methods’ transparency.

The aim of this study for knowing the impact of inventory turnover on choosing of corporate inventory accounting method. Results of the study shows: (1) inventory turnover or ITO and sales volume in a manner together influential significantly to the choosing of corporate inventory accounting method. this result supported by Nagel R Square of 0.565 or could means that the model can give effect to changes in the variation of choosing of corporate inventory accounting method 56.50%. (2) ITO which is inventory turnover influential significantly to the choosing of corporate inventory accounting methods. It means the more big turnover of inventory so the more great tendency the company for choosing a given of corporate inventory accounting methods. ( 3) Companies whose sales volume the more increase influential significantly to the choosing of corporate inventory accounting methods, this is supported by test values wald is 58 .15 > 2 or p-value 0.00 < alpha 0.05. It means the more large sales volume company , then the more great tendency of the company for choosing a given corporate accounting methods. Keywords: Inventory TurnOver (ITO), and accounting methods. DOI: 10.7176/RJFA/13-24-05 Publication date: December 31st 2022

Purpose: The aim of the research is to identify the negative aspects of creative accounting methods and procedures, which have an impact on the quality of the auditor's report, and to identify the role of the auditor in limiting these effects. Theoretical framework: The research was built on the hypothesis that negative aspects of creative accounting methods and procedures affect the quality of the auditor's report Design/methodology/approach: the researcher used the descriptive method in the theoretical aspect and analysis in the practical aspect. The research was conducted for a sample of data belonging to two banks, one of which is a government sector and the other is a joint stock company, to show the impact of the negative aspects of the creative accounting methods and procedures in the financial statements to shade the business result and the financial position and thus affect the quality of the auditor's report. If he did not exercise the necessary professional care when conducting the audit. Findings: the article task of which came out the negative side of the methods and procedures of creative accounting aimed at misleading the result of realization or financial position, or both affect much in the quality of the auditor’s report if those methods and procedures with professionalism and high accuracy and cannot determine the purpose of those methods of accounting to achieve management objectives Third party account. Research, Practical & Social implications: the need to work by the bodies and organizations sponsoring the accounting and oversight profession to update the accounting and control standards and rules in order to keep pace with the development at the present time and to fill the gaps in the face of the negative aspects of creative accounting methods and procedures. Originality/value: consider the necessity of spreading adequate awareness among users of financial reports about the seriousness of the negative aspects of creative accounting methods a

Ethical, social and environmental accounting is the practice of assessing and reporting organisations' performance on environmental, social and governance topics. There are ample methods that describe how to perform such sustainability assessments. This report presents a domain analysis of ethical, social and environmental accounting methods. Our analysis contains 21 methods. Each method is modelled as a process deliverable diagram. The diagrams have been validated by experts in the methods. The diagrams lay the foundation for further analysis and software development. In this report, we touch upon the ethical, social and environmental accounting method ontology that has been created based on the domain analysis.

GHG emissions play a key role in the escalating extreme weather crisis. Electricity especially accounts for 41% of global carbon emissions, which emphasize the importance of reducing carbon emission in the power sector. However, efficient emission mitigation strategies can only be derived from accurate carbon accounting, collaborating with legislation system of energy labelling and emission trading system. Based on the understanding, this thesis aims to review and synthesize the existing Scope 2 carbon accounting methodologies and initiatives linked to the timing of production and consumption, and investigates the more time-granular methodology’s implementation compared with the business-as-usual scenario. With this advanced method, the thesis explores the potential influence the implementation of hourly Energy Attribute Certificates has on the accuracy of Scope 2 carbon accounting, and the large-scale storage system operators, aiming to provide a clear picture for consumers regarding the importance of time granularity, Objectius de Desenvolupament Sostenible::11 - Ciutats i Comunitats Sostenibles

This study aims to find out the several factors influence the selection of The Companies accounting methods. The results showed: (1) Total assets of the companies, DER and bonus managers simultaneously had a significant influence on the selection of Accounting Methods This was supported by Nagel R Square of 0.602 or it could be interpreted that the model could give an influence to change variations of the selection of accounting methods by 60,20%. (2) The debt of the companies which is represented by debt to equity ratio has a significant influence on the selection of Accounting Methods. It means that the greater the company's debt, the greater the tendency of the company to select the accounting methods (3) The companies that have a bonus managers have significant influence on the selection of the Accounting Method, this is supported by the Wald test value is 59,356> 2 or p-value 0,00

Social and environmental accounting (SEA) methods can be assessed using ICT tool support. The tools and methods are often tightly coupled and the tools are not extendable. When organisation are willing to apply more than one method they have to use multiple tools, due to the lack of extendability. When overlap occurs between the methods precious time is wasted. This research intends to investigate the possibilities for improving ICT tool support used for the assessment of multiple social and environmental accounting methods. A possible solution is the development of an extendable tool. This results in an overview of the state of the art and practice on SEA methods and tools used to perform an account.

According to the results of the study, it was argued that the main problems of the accounting methodology in credit unions are due to the need to apply accounting and reporting standards intended for commercial enterprises, while credit unions are non-profitable financial institutions. It is determined that mostly this problem concerns about the accounting for equity of credit unions. The article substantiates the expediency of reflecting in the balance of membership dues of members of credit unions precisely as components of equity. The classification and characteristics of capital reserves and cash reserves of credit unions aimed at ensuring the appropriate level of their financial stability are given. Recommendations on improving the analytical accounting of these reserves in accordance with their purpose and the requirements of regulatory documents governing the systematization of accounting accounts are presented. Despite the fact that the activities of credit unions as non-bank financial intermediaries are subject to rather strict legislative regulation, the accounting methodology for the main business operations i.e. attracting deposits and issuing loans, is not sufficiently disclosed in peremptory documents. The article provides a classification of loans and deposits to deposit accounts of members of credit unions. Forms of analytical accounting of contributions to deposit accounts of members of credit unions and loans issued by them are proposed, which make it possible to conduct analytical accounting for each debtor and creditor, and also form an information base for monitoring timely and full repayment of debts on loans and attracted deposits., За результатами проведеного дослідження аргументовано, що основні проблеми методики бухгалтерського обліку в кредитних спілках зумовлені необхідністю застосування стандартів обліку і звітності, призначених для комерційних підприємств, тоді як кредитні спілки є неприбутковими фінансовими організаціями. Встановлено, що найбільше ця проблема стосується такого об’єкта обліку кредитних спілок, як власний капітал. Обґрунтовано доцільність відображення в балансі пайових внесків членів кредитних спілок як компонентів власного капіталу. Наведено класифікацію та характеристику резервів капіталу і грошових резервів кредитних спілок, спрямованих на забезпечення належного рівня їхньої фінансової стабільності. Подано пропозиції щодо удосконалення аналітичного обліку цих резервів відповідно до їх призначення та згідно з вимогами нормативних документів, які регламентують систематизацію рахунків бухгалтерського обліку. Незважаючи на те, що діяльність кредитних спілок як небанківських кредитних установ регламентується доволі жорстким законодавчо-нормативним регулюванням, методика бухгалтерського обліку основних господарських операцій – залучення депозитів та видача кредитів, – недостатньо розкрита в імперативних документах. У статті наведена класифікація кредитів та внесків на депозитні рахунки членів кредитних спілок. Запропоновано форми аналітичного обліку внесків на депозитні рахунки членів кредитних спілок та виданих ними кредитів. Запропоновані форми аналітичних відомостей дають змогу вести аналітичний облік за кожним дебітором та кредитором, формують інформаційну базу контролю за своєчасністю і повнотою погашення заборгованостей за виданими кредитами та отриманими депозитами.

Background: A gap in the knowledge is identified reflecting the link between information systems supporting ESEA and information systems supporting managerial practices during continuous improvement processes among enterprises. Aims: To assess the continuous improvement processes of large enterprises, in the context of the link between ESEA and managerial practices. For these purposes, we model the aforementioned processes in process deliverable diagrams and analyse the information flow when ESEA is adapted in a larger setting, namely considering managerial practices in the Supply Chain Department, Human Resource Department and Marketing Department. Method: In a exploratory literature review, the link between ESEA and managerial practices is investigated in a three-tier approach, namely macro, meso and microtiers. From the findings in the literature review, a set of hypotheses is generated. Further, a step by step approach consisting of semi-structured interviews and gathering of documentation such as ESEA reports in five observational case studies is conducted. Finally, 56 responses are collected from ESEA practitioners and ESEA consultants in a collaborative survey. Conclusion: There is a link in the state-of-the-art and practice between ESEA and managerial practices. Further, a bidirectional link is identified in the observational case studies and in the collaborative survey between information systems supporting ESEA and information systems supporting managerial practices in the Supply Chain Department and Human Resource Department. However, no information flow is detected concerning managerial practices in the Marketing Department. Finally, a hierarchy of strategies and processes are identified, namely company-wide, functional and modular strategies and processes. In these processes, a plethora of ESEA methods are adapted in managerial practices, such as the UNGC, SDGc, GRI Assessment, ESG 2.0 Guidelines and the ISO14001.

Robust land footprint indicators can potentially extend the consumption-based resource use indicator of the German sustainability strategy, which focuses on abiotic resources including fossil fuels, metals, and construction and industrial minerals and decidedly excludes biotic resources. Various approaches exist for quantifying the land embodied in international trade flows and consumption, i.e. the land footprint. These can be classified into a) environmental-economic accounting approaches, applying input-output analysis and tracking supply chains in monetary values, b) physical accounting approaches, using an accounting framework based on data for production, trade and utilization of agricultural and forestry commodities and tracking supply chains in physical units, and c) hybrid accounting, combining elements from both environmental-economic and physical accounting. The results of recent studies vary widely, indicating a lack of robustness and thus hampering their application in policy making. This report provides an in-depth review of the current state of the art in measuring land footprints. We identify differences in available accounting methods and indicate their shortcomings, which are mainly attributable to the product and supply chain coverage and detail, and biases introduced by the use of monetary flows as a proxy for actual physical flows. We offer options and give clear recommendations for the further development of actual and virtual global biomass and land flow accounting methods, particularly highlighting the advantages of hybrid accounting approaches as a framework for the robust and transparent assessment of land footprints associated with global biomass flows.

Five currently used methods to account for the global warming (GW) impact of the induced land-use change (LUC) greenhouse gas (GHG) emissions have been applied to four biofuel case studies. Two of the investigated methods attempt to avoid the need of considering a definite occupation -thus amortization period by considering ongoing LUC trends as a dynamic baseline. This leads to the accounting of a small fraction (0.8%) of the related emissions from the assessed LUC, thus their validity is disputed. The comparison of methods and contrasting case studies illustrated the need of clearly distinguishing between the different time horizons involved in life cycle assessments (LCA) of land-demanding products like biofuels. Absent in ISO standards, and giving rise to several confusions, definitions for the following time horizons have been proposed: technological scope, inventory model, impact characterization, amortization/occupation, plantation lifetime and harvesting frequency. It is suggested that the anticipated technical lifetime of biorefineries using energy crops as feedstock stands as the best proxy for the cut-off criterion of land's occupation period and the inventory modeling period. Top-down LUC models are suggested as a gross reference benchmark to evaluate LUC results from bottom-up models, since the former represent average GHG emissions from deforestation statistics at different spatial resolutions. Reporting LUC emissions per area and implementing a corporate accounting system that ascribes deforestation emissions to responsible companies could avoid the critical uncertainty related to yield estimations.

The basic approaches towards treatment of the concept “allowance for doubtful debts” have been generalized as well as the essence of this concept has been clarified and on the basis of it the main ways of improvement of accounting methods of formation and usage of allowance for doubtful debts have been suggested., Узагальнено основні підходи до трактування поняття “резерв сумнівних боргів”, уточнено сутність даного поняття та з врахуванням цього запропоновано основні шляхи удосконалення методики бухгалтерського обліку формування та використання резерву сумнівних боргів.

Accounting methods’ nature and their changes under external environment of Muslim countries have been considered., Розглянуто сутність методів бухгалтерського обліку та їх зміни під впливом зовнішнього середовища країн зони поширення ісламу.

A key tenet of the work to mitigate anthropogenic climate change is to reduce carbon emissions. An entity; be it individual, company, or nation state, is more able to reduce their carbon dioxide equivalent emissions if they can be monitored and attributed, and their effects measured. The current state of carbon accounting methods does not consistently meet the standards required to tackle this global challenge, therefore this study aimed to identify key methodological practices affecting carbon accounting models and to assess the use of the system boundary. Models currently available are either input-output based, (using macro-economic analysis), process-based, (using specific carbon emissions attributes through a life-cycle), or a hybrid of the two. A detailed comparison was made and the findings applied to a case study assessing the carbon burden of copper wire. An industry-leading process-based model was analysed using gap analysis and system boundary selection, and identification methods assessed. Key methodological factors were found to be the inclusion of multi-regional data and sensitivity to the economic situation embodied in the model. Multi-regional data was found to increase carbon accounting model accuracy by reducing the need to make methodological assumptions and increasing the models’ ability to represent real-world complexity. Economic sensitivity also enables the models to better represent complexity by describing differences in location, price volatility and market situations. System boundaries were identified as inadequately reported universally, the improvement of which is key to any future consumption-based carbon accounting accuracy, comparability and usefulness.

A key tenet of the work to mitigate anthropogenic climate change is to reduce carbon emissions. An entity; be it individual, company, or nation state, is more able to reduce their carbon dioxide equivalent emissions if they can be monitored and attributed, and their effects measured. The current state of carbon accounting methods does not consistently meet the standards required to tackle this global challenge, therefore this study aimed to identify key methodological practices affecting carbon accounting models and to assess the use of system boundary. Models currently available are either input-output based, (using macro-economic analysis), process-based, (using specific carbon emissions attributes through a life-cycle), or a hybrid of the two. A detailed comparison was made and the findings applied to a case study assessing the carbon burden of copper wire. An industry-leading process-based model was analysed using gap analysis and system boundary selection, and identification methods assessed. Key methodological factors were found to be the inclusion of multi-regional data and sensitivity to the economic situation embodied in the model. Multi-regional data was found to increase carbon accounting model accuracy by reducing the need to make methodological assumptions and increasing the models’ ability to represent real-world complexity. Economic sensitivity also enables the models to better represent complexity by describing differences in location, price volatility and market situations. System boundary analysis was identified as inadequately reported universally, the improvement of which is key to any future carbon accounting method accuracy, comparability and usefulness.

Användandet av en kontoplan är frivilligt i Sverige, vilket betyder att det saknas reglering kring hur en kontoplan bör användas. Avsaknaden av reglering öppnar upp valmöjligheter kring de redovisningsval företag gör. Trots detta väljer 95% av företagen i Sverige att använda BAS-kontoplanen. Eftersom alla företag strävar efter att presentera en så bra redovisning som möjligt bestående av önskvärd information kan det dock vara svårt att avgöra vad som ligger bakom företagens val i redovisningen. Redovisningen utformas olika efter företagets intresse och vilka som efterfrågar informationen varierar. Motiven till redovisningsval kan därav delas upp i interna och externa faktorer. Syftet med studien är att undersöka hur BAS-kontoplanen används rent praktiskt av företag samt granska motiven till dess val av redovisningsmetod på en övergripande nivå. Frågorna studien avser besvara är: “Varför använder företagen kontoplanen som de gör?”, “Vad är företagens syfte med redovisningen?” och “Vilka faktorer påverkar utformandet av redovisningen?”. Studien har en kvalitativ forskningsstrategi bestående av två delar. Första delen är framtagandet av teorier i den teoretiska referensramen som används för att identifiera interna och externa faktorer som påverkar företags redovisningsval. Den andra delen är att ta fram empiriskt material vilket genomförts via sex semistrukturerade intervjuer till redovisningsansvariga på varierande företag. Resultatet av studien visar att redovisningsval i företag påverkas av olika faktorer samt beror på den motivation som finns inom företaget vid det specifika tillfället. Motivationen påverkar vilka faktorer som företagen tar hänsyn till när de upprättar sin redovisning. Företagens val påverkas både av interna faktorer som finns i förhållanden mellan olika parter inom företaget och externa faktorer som främst påverkas av företagets förhållande till sin omgivning. Studien visar även att BAS-kontoplanen uppfattas som lättanvänd och anpassningsbar. Stud, The use of an account plan is voluntary in Sweden, which means that there is no regulation about how an account plan should be used. The lack of regulation opens up choices about the accounting companies are doing. Nevertheless, 95% of companies in Sweden choose to use the BAS account plan. Since all companies strive to present a report with desirable information that is as good as possible, it may be difficult to determine what lies behind the companies choice in the accounting. The accounts are designed differently according to the company's interest, and those who request the information vary. The motives for accounting choices can therefore be divided into internal and external factors. The purpose of the study is to investigate how the BAS account plan is used by companies practically and to examine the reasons for its choice of accounting method at an overall level. The questions the study relates to is: "Why do companies use the accounting plan as they do?", "What are the business purpose of accounting?" And "What factors affect the design of the account?". The study has a qualitative research strategy consisting of two parts. The first part is the development of theories in the theoretical frame of reference used to identify internal and external factors that affect the company's accounting choices. The second part is to produce empirical material, which was carried out through six semistructured interviews to accounting officers of various companies. The result of the study shows that accounting choices in companies are affected by different factors and depend on the motivation that exists within the company at the specific moment. The motivation influences the factors that companies take into account when preparing their accounts. The choice of companies is influenced by internal factors that are found in relationships between different parties within the company and external factors that are primarily influenced by the company's relationship with its envi

This texts is concerned with financial results of the company depending upon chosen procedures of accounting. Accounting procedures based on the Czech accounting standards (CAS) and accounting procedures based on the International accounting standards/International financial reporting standards (IAS/IFRS) are compared. The comparison of achieved financial results is based on the known synthetic index of the financial analyses – Altman Z-score – of the bankruptcy model., Tento příspěvek se zabývá finančními výsledky podniku v závislosti na zvolených postupech účtování. Jsou zde komparovány postupy účtování podle Českých účetních standardů (ČÚS) s postupy účtování podle Mezinárodních účetních standardů/Mezinárodních standardů finančního výkaznictví (IAS/IFRS). Komparace dosahovaných finančních výsledků je provedena na známém syntetickém ukazateli finanční analýzy – Altmanovu Z-score – bankrotním modelu.

Robust land footprint indicators can potentially extend the consumption-based resource use indicator of the German sustainability strategy, which focuses on abiotic resources including fossil fuels, metals, and construction and industrial minerals and decidedly excludes biotic resources. Various approaches exist for quantifying the land embodied in international trade flows and consumption, i.e. the land footprint. These can be classified into a) environmental-economic accounting approaches, applying input-output analysis and tracking supply chains in monetary values, b) physical accounting approaches, using an accounting framework based on data for production, trade and utilization of agricultural and forestry commodities and tracking supply chains in physical units, and c) hybrid accounting, combining elements from both environmental-economic and physical accounting. The results of recent studies vary widely, indicating a lack of robustness and thus hampering their application in policy making. This report provides an in-depth review of the current state of the art in measuring land footprints. We identify differences in available accounting methods and indicate their shortcomings, which are mainly attributable to the product and supply chain coverage and detail, and biases introduced by the use of monetary flows as a proxy for actual physical flows. We offer options and give clear recommendations for the further development of actual and virtual global biomass and land flow ac-counting methods, particularly highlighting the advantages of hybrid accounting approaches as a framework for the robust and transparent assessment of land footprints associated with global bio-mass flows. German Title: Kritische Betrachtung von Methoden zur Berechnung von Flächenfußabdrucksindikatoren und Empfehlungen für deren Weiterentwicklung

In-process stocks can contain significant amounts of metal values, and audits have shown that there are often large errors associated with different methods of accounting for the values. After a summary of the Code of Practice of Metal Accounting developed by the AMIRA P754 project, three different accounting methods, the indirect, direct and redundant methods, are reviewed. This includes comments on their advantages and disadvantages, and statistical analysis of possible errors., In-process stocks can contain significant amounts of metal values, and audits have shown that there are often large errors associated with different methods of accounting for the values. After a summary of the Code of Practice of Metal Accounting developed by the AMIRA P754 project, three different accounting methods, the indirect, direct and redundant methods, are reviewed. This includes comments on their advantages and disadvantages, and statistical analysis of possible errors.

Syfte: Vi har som syfte med det här examensarbetet att belysa de skillnader som uppstår när de allsvenska fotbollsklubbar kan välja mellan två metoder för att redovisa externt förvärvade spelare. Med tanke på att spelaromsättningen har en stor betydelse för klubbarnas resultat så är det av intresse att se effekten av dessa redovisningsmetoder. För att inte arbetet skulle svälla ut för mycket så har vi valt att avgränsa oss till allsvenskan, den högsta ligan i Sverige. Metod: Som metod för att samla in data till det här ämnet så ansåg vi att en kvalitativ metod skulle passa bäst. För att på så sätt kunna få en djupare inblick i hur det fungerar i verkligheten. Information kring de här två redovisningsmetoderna fick vi genom intervjuer, både via telefon och via mejlkontakt. Vi studerade också årsredovisningar från olika fotbollsklubbar i allsvenskan för att se hur de redovisade sina spelarförvärv, vilket är grunden för den empiriska delen i det här examensarbetet. Resultat & slutsats: I diskussions- och analysdelen presenteras de slutsatser vi kommit fram till. Vi kan visa att det blir skillnader i balans- och resultaträkning beroende på vilken redovisningsmetod som används. I och med skillnaden i resultaträkningen så kommer det få en inverkan på skatten som klubben ska betala. Vi kommer även fram till att jämförbarheten mellan olika klubbar kommer att bli lidande, detta blir viktiga aspekter när investerare vill investera i föreningarna. Förslag till vidareforskning: Vi tycker att problematiken med skillnaden på kraven på eget kapital i elitlicensen och i aktiebolagslagen är ett intressant ämne att forska vidare inom. Klubbar som drivs som aktiebolag kan få elitlicens men ändå kanske bli tvungna att likvideras. Uppsatsens bidrag: Uppsatsen bidrar med att belysa de olika metoderna för att redovisa externa spelarförvärv i fotbollsklubbar och att påvisa effekten av de olika metoderna., Aim: The purpose of this thesis is to highlight the differences that arise when the football clubs in the “Allsvenskan”, the highest soccer leauge in Sweden, can choose between two different methods to account their externally acquired players. Given that the turnover is an important role for the clubs performance, it is of interest to see the effect of these accounting methods. Whe have limited ourselves to the “Allsvenskan”. Method: As a method for collecting data for this project we believed that a qualitative approach would fit the best because we wanted a deeper insight into how it works in reality. Information about these two accounting methods, we got through the interviews, both by phone and by e-mail contact. We also studied the annual reports from various football clubs in the allsvenskan to see how they presented their players acquisitions, which is the basis for the empirical part of this thesis. Result & Conclusions: In the discussion and analysis section we show our conclusions that we have reached. We can show that there are differences in the balance sheet and income statement depending on wich accounting method the clubs use. And with the differences in the income statement there will also have an effect on the tax that the club pays. We will also show that the comparability between the different clubs will be suffering; this becomes important when the investor wants to invest in clubs. Suggestions for future research: We think that the problem with the difference in capital requirements of the “elitlicens” and the ”Swedish Companies Act” is an intresting topic to research further within. Clubs that operates as companies may receive the “elitlicens” but may also have to be forced to liquidate. Contribution of the thesis: The essay contributes to highlight the various methods to account for external acquisitions of players in football clubs and to demonstrate the effect of the different methods.

The aim of the paper is to compare the principles, information outputs and consequent managerial implications of the variable costing method and throughput accounting, according to their different perceptions of cost variability. These two approaches could give rise to various product mix decisions and findings relating to effect on profitability. The paper also provides a practical example of limitations experienced on two production lines for certain items. Comparison is made between these two approaches as to which elicits a relevant decision on production mix. Both the variable costing method and throughput accounting represent very similar methods based on variable costs that do not reflect fixed costs. Variable costing methods examine costs that change in accordance with volume of output. On the contrary, throughput accounting merely acknowledges total variable costs, and focuses on limitations which exist in a given company. © 2016, Institut za Istrazivanja. All rights reserved.

International agricultural trade flows are increasingly important as distant drivers in global land-use changes, creating teleconnections between geographically separated locations of consumption and production. Land-use displacement and associated carbon emissions can undermine the effectiveness of land-use and climate policies, such as activities to reduce emissions from deforestation and forest degradation (REDD). Nevertheless, few accounting methods exist for international emissions leakage from land-use change, due to methodological and policy challenges. In this paper we review methods to quantify international land-use displacement and teleconnections through international trade. Weaknesses and strengths of those methods are assessed as well as the conclusiveness of results. We identify limitations and potential ways forward for the quantification of land-related leakage in general, while highlighting implications for REDD-leakage accounting in particular. Results show that land-related leakage assessments are facilitated by applying a weak leakage definition, without the requirement to demonstrate causal leakage effects. Suitable quantification approaches combine method elements such as economic modeling, trade-flow analysis, biophysical accounting and life-cycle assessments. Depending on the use of monetary or physical input data the results can change considerably. All reviewed methods face limitations such as uncertainties and data gaps in emission factors

Steel production is an environmentally sensitive process accounting for 10% of greenhouse gas (GHG) emissions in China, which represents 4-5% of the world's total anthropogenic GHG emissions. This study presents and compares three GHG emissions accounting methods for steel production in China, which are the Intergovernmental Panel on Climate Change (IPCC) method, the Life Cycle Inventory Localization (LCIL) method, and the Comprehensive Energy Consumption (CEC) method. Different criteria such as sources of data, energy input-based and process-based analyses, and benefits and limitations of the three methods are compared and discussed. On the basis of the data collected and system boundary defined in this study, the total GHG emissions of the IPCC, LCIL, and CEC methods are estimated as 1.717, 1.715, and 1.959 kg CO2-e/kg steel, respectively. The results of the IPCC and CEC methods show that the coal and coke combustion contributes 90.2% and 84.5% of total energy related GHG emissions during steel production in China, respectively. For the LCIL method, it quantifies the GHG emissions from each individual sub-processes associated with the sintering process to the electric arc furnace process. The results of the LCIL method indicate that the hotspot area for GHG emissions during steel production is the blast furnace process, which accounts for 78.4% of the total energy related GHG emissions. These three methods can be applied to other countries to investigate their GHG emissions. Moreover, the comparison of these three methods provides insights for adopting appropriate methods to calculate GHG emissions for steel production. (C) 2014 Elsevier Ltd. All rights reserved.

This study examines the applicability of the synchronized models of the historical cost method and the modified current cost method for financial reporting. Based on the inherent deceitful and irrelevant nature of the historical cost method during periods of rapid price changes and the glaring complex and subjective nature of the current cost method, this study develops models which combine objectivity, noticeable in the historical cost method, with relevance obtained from the current cost method while minimizing the deficiencies inherent in the two methods. Four models were synchronized based on historical cost and current cost data which resulted in the development of the modified accumulated depreciation adjustment (MADPA); modified cost of sales adjustment (MCOSA); modified monetary working capital adjustment (MMWCA) and modified gearing adjustment (MGA). The study revealed that the models when applied to the financial statements will bring about ?FAV (change in fix asset valuation), ?SV (change in stock valuation), ?SFV (change in shareholders’ fund valuation) and MCCR (modified current cost reserve). Based on these results, the study recommended that financial statements should be prepared on the bases of relevance, reliability, objectivity, understandability and comparability, especially during periods of changing prices, by applying the synchronized models developed in this study. These models remove the technicalities of ordinary current cost accounting method and retain the objectivity of the historical cost method. With the modified models, financial statements are objective, relevant, reliable and understandable during periods of changing prices. KEYWORDS: Synchronized Models, Accounting Methods, Modified Current Cost Method, Historical Cost Method, Price Level Changes, Reported Profits

I en värld där människan är det enda djur som lämnar efter sig avfall som inte kan brytas ned naturligt, är det viktigt att avfallet vi producerar tas om hand på bästa möjliga sätt. EU har därför tagit fram en prioriteringsordning för hur avfallet ska behandlas. Denna kallas avfallshierarkin och ska ligga till grund för medlemsländernas lagstiftning om avfallshantering. I Sverige kallas byggsektorn för den ”40-procentiga sektorn” vilket syftar på att 40 procent av Sveriges avfall genereras av denna sektor. Till år 2020 har EU som målsättning att 70 viktprocent av allt bygg- och rivningsavfall ska återvinnas eller återanvändas. För att presentera säkra siffror som visar ländernas utveckling mot EU:s mål måste avfallsstatistik tas fram på ett bättre sätt än vad som görs i dagsläget. Detta examensarbete syftade till att beräkna de miljömässiga och ekonomiska konsekvenserna vid källsortering av blandat byggavfall samt analysera vilken av de tillgängliga metoderna för framtagning av byggavfallsstatistik som är lämpligast. En screening av innehållet i det blandade avfallet vid ett renoveringsprojekt hos Telge Bostäder tillsammans med uppgifter om genererad avfallsmängd i ett tidigare genomfört renoveringsprojekt användes för att göra beräkningarna. Den befintliga hanteringen, där avfallet sorterades som blandat avfall, jämfördes sedan med ett hypotetiskt scenario där det vid screeningen identifierade innehållet (plast, trä och wellpapp) istället sorterades ut i separata fraktioner. Beräkningarna gjordes dels i ett av program (WAMPS) framtaget av Svenska miljöinstitutet (IVL) för beräkning av utsläpp från hantering av hushållsavfall och dels med egna beräkningar över koldioxidutsläpp. Kostnaden för att sortera ut avfallet bestämdes genom att använda Sorteras sortiment och prislista. Resultatet från WAMPS var att utsläpp av 62 ton koldioxid kunde undvikas från avfallshanteringen genom att sortera ut innehållet i drygt 70 ton blandat byggavfall i separata fraktioner på bygga, In a world where mankind is the only creature that generates waste that cannot be naturally decomposed, it is of great importance that we correctly take care of the waste we produce. The EU has therefore developed a list of priority regarding methods of waste treatment. It is called the waste hierarchy and is supposed to form the basis for legislation on waste management. In Sweden the construction sector is called “the 40 percent sector” which refers to the fact that 40 percent of Sweden’s waste is generated by this sector. By 2020, the EU has set up a goal that 70 weight percent of all construction and demolition waste must be recycled or reused. In order to present secure statistics that show the member nations’ progresses toward the goal, the waste statistics must be produced in a better way than today. This master thesis aimed to calculate the environmental and economic consequences with source sorting of the mixed construction waste and to determine the best available accounting method to produce construction waste statistics. A screening of the content of the mixed waste at a renovation project at Telge Bostäder together with data over the generated waste quantity in a previously conducted renovation project, were used to make the calculations. The existing management, where the waste was sorted as mixed waste, was then compared with a hypothetical scenario where the content encountered during the screening (plastic, wood and cardboard) was sorted out separately instead. Calculations were then made partly in a program (WAMPS) developed by IVL to calculate the emissions from household waste management and partly with own calculations of carbon dioxide emissions. The cost of sorting out the waste was determined using Sortera’s catalog and price list. The result of WAMPS was that emissions of 62 tons of carbon dioxide could be avoided from the waste management process by sorting about 71 tons of mixed construction waste at the construction site. The correspondin

Variable costing (VC) and throughput accounting (TA) are methods frequently used for decisions affecting product mix. Both methods feature some similarities in data processing, but they are applied in different situations. The VC method is preferred in situations when product mix decisions are based on maximizing a product's contribution margin, while TA depends on maximum utilization of resource constraints. Both take a different approach to variable costs, which are assigned to individual products. While TA conceives of total variable cost in the meaning of absolute variable cost, VA accepts the maximum level of variable cost. The objective of the study presented herein is to analyze the differing approaches of the VA and TA methods to cost variability and any consequent managerial implications. Adhering to a different approach to variable costs could result in a variety of product mix decisions. Such distinctions between the methods are given, through the analysis of several examples, and the authors' final conclusions on making effective product mix decisions are deduced.

The costs accounting methods, especially multi-segments cost accounting, have been considered. The issues to be solved for effective costs management of an enterprise’s have been determined., Розглянуто методи обліку витрат, розглянуто багатоступеневий (багатосегментний) облік витрат. Визначено завдання, які потребують вирішення для ефективного управління витратами підприємства.

This thesis provides an overview of the inflation accounting methods and their applications as accounting standards. Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United States, Britain, and Canada are presented in a comparative manner. Several empirical studies which examined the usefulness of the inflation disclosures required by the U.S. Financial Accounting Standards Board Statement No. 33 are reviewed to provide information on the effectiveness of inflation accounting methods. These studies produced mixed results. While some showed enhanced information value in inflation disclosures, others showed none. Inflation, inflation accounting, constant purchasing power accounting, constant dollar accounting, current cost accounting, current value.

The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of the accounting registers and books of the Opera, to investigate “if” and “when” it is possible to observe the introduction of the double-entry bookkeeping method, and its role and function in the Opera’s structure., La “Opera del Duomo” es la institución, que todavía existe, que ha sido responsable de la construcción de la Catedral de Orvieto. A través de los siglos ha habido muchos cambios en términos de su estructura, en parte debido a la persistencia del conflicto entre el gobierno (administración pública) y las organizaciones religiosas. De acuerdo con la posición que interpreta el fenómeno de la contabilidad a los efectos de su contexto histórico y en particular, de su estructura organizativa, el intento del estudio, a través de un análisis de los registros y libros contables de la ópera, es analizar “si” y “cuando” es posible comprobar la introducción del método de contabilidad de doble entrada y lo que es su papel y función en la estructura de la Opera.

As a prototypical dispersion-dominated physisorption problem, we analyze the performance of dispersionless and dispersion-accounting methodologies on the helium interaction with cluster models of the TiO2(110) surface [1]. A special focus is given to the dispersionless density functional dlDF and the dlDF+Das construction for the total interaction energy [2], where Das is an effective interatomic pairwise functional form for the dispersion. Likewise, the performance of symmetry-adapted perturbation theory (SAPT) is evaluated, where the interacting monomers are described by density functional theory (DFT) with the dlDF, PBE, and PBE0 functionals. Moreover, intra- and intermonomer correlation contributions to the physisorption interaction are analyzed through the method of increments [3] at the CCSD(T) level of theory. This method is further applied in conjunction with a partitioning of the Hartree¿Fock interaction energy to estimate individual interaction energy components, comparing them with those obtained using the different SAPT(DFT) approaches. The cluster size evolution of dispersionless and dispersion accounting energy components reveals the reduced role of the dispersionless interaction and intramonomer correlation when the extended nature of the surface is better accounted for. On the contrary, both post-Hartree¿Fock and SAPT(DFT) results clearly demonstrate the hightransferability character of the effective pairwise dispersion interaction whatever the cluster model is. Our contribution also illustrates how the method of increments can be used as a valuable tool not only to achieve the accuracy of CCSD(T) calculations using large cluster models but also to evaluate the performance of SAPT(DFT) methods for the physically well defined contributions to the total interaction energy. Overall, our work indicates the excellent performance of a dlDF+Das approach in which the parameters are optimized using the smallest cluster model of the target surface to treat van

As a prototypical dispersion-dominated physisorption problem, we analyze here the performance of dispersionless and dispersion-accounting methodologies on the helium interaction with cluster models of the TiO2(110) surface. A special focus has been given to the dispersionless density functional dlDF and the dlDF+Das construction for the total interaction energy (K. Pernal, R. Podeswa, K. Patkowski, and K. Szalewicz, Phys. Rev. Lett. 109 (2009) 263201), where Das is an effective inter-atomic pairwise functional form for the dispersion. Likewise, the performance of Symmetry-Adapted Perturbation Theory (SAPT) method is evaluated, where the interacting monomers are described by density functional theory (DFT) with the dlDF, PBE, and PBE0 functionals. Our benchmarks include CCSD(T)-F12b calculations and comparative analysis on the nuclear bound states supported by the He-cluster potentials. Moreover, intra- and inter-monomer correlation contributions to the physisorption interactionare analyzed through the method of increments (H. Stoll, J. Chem. Phys. 97 (1992) 8449) at CCSD(T) level of theory. This method is further applied in conjunction with a partitioning of the Hartree-Fock interaction energy to estimate individual interaction energy components, comparing them with those obtained using the different SAPT(DFT) approaches. The cluster size evolution of dispersionless and dispersion-accounting energy components is then discussed, revealing the reduced role of the dispersionless interaction and intra-monomer correlation when the extended nature of the surface is better accounted for. On the contrary, both post-Hartree-Fock and SAPT(DFT) results clearly demonstrate the high transferability character of the effective pairwise dispersion interaction whatever the cluster model is. Our contribution also illustrates how the method of increments can be used as a valuable tool not only to achieve the accuracy of CCSD(T) calculations using large cluster models, but also to eval

This thesis provides an overview of inflation accounting methods and their applications as accounting standards. Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United States, Britain and Canada are presented in a comparative manner. Several empirical studies which examined the usefulness of the inflation disclosures required by the U.S. Financial Accounting Standards Board Statement No. 33 are reviewed to provide information on the effectiveness of inflation accounting methods. These studies produced mixed results. While some showed enhanced information value in inflation disclosures, others showed none.

Rising incomes in Latin America and the Caribbean (LAC) portend rising use of motor vehicles, with attendant challenges to manage traffic congestion, air pollution, energy security, and global warming, as well as growing disparities in access to opportunities between those who have cars and those who do not. International concern regarding the effects of climate change is leading to the creation of mechanisms to promote transport initiatives that reduce greenhouse gas (GHG) emissions. In addition, there is an increasingly widespread interest in more sustainable transport strategies that not only reduce GHG emissions but also improve air quality and safety while at the same time providing access and supporting mobility and economic development. This monograph is intended to assist planners in LAC in understanding how to assess the GHG emissions reduction benefits of sustainable transport projects, policies, and strategies. The document should aid planners accessing climate finance to support sustainable transport initiatives, as well as to assist evaluators in understanding and measuring GHG benefits of proposed investments. While the focus of the document is on measuring GHG benefits, many of the methods discussed are broadly useful for understanding other important social benefits including air pollution and traffic congestion reduction, fuel savings, increased traffic safety, and access to opportunities across the income spectrum.

http://archive.org/details/theimpactofccoun1094523256

English: South Africa has several coal mines of which promised economic wealth since the 1700, however the exploitation of this commodity has a negative effect to the environment. Mining operations are a source of Acid Mine Drainage (AMD) in South Africa therefore salt loading and acidic conditions are of concern. Although lab methods such as Acid-Base Accounting (ABA) are used to predict the impact and effects of AMD, it is still difficult to predict its rate. The importance of laboratory analysis is to give the best and worst case scenario of the area, provided that the samples are representative of the area investigated. This thesis is conducted to note the difference between South African and Australian Laboratory methods in determining the potential and existing acidity of the samples. Furthermore, AMD is predicted using ABA methods for the Middelburg area. South Africa uses similar ABA laboratory guidelines as USA and Europe while Australia uses its own guidelines that are modified from time to time. After the comparisons of the methods were evaluated, the Australia‘s versus the South African results showed a very good correlation. However the Ca percentage from the ICP results had a lower correlation compared to other cations in the Actual Acidity Method. The KCl and NaOH used in the Australian Actual Acidity Method either displays the Ca as double or half of the South African ICP results. However, both countries‘ Actual and Potential Acidity Methods are comparable. The Australia‘s Neutralising Potential Method is derived from lime analysis disciples and can be an overestimate of the Neutralising Capacity. Whether the methods and results of Neutralising Capacity can be compared or not, is inconclusive. Other ABA tests have to be done on the same samples to verify if personal, analytical or instrumental error was significant. To achieve another aim of this thesis, The IGS was approached by Middelburg mine services to update the 2006 groundwater model at Goedeh, Afrikaans: Suid-Afrika het verskeie steenkoolmyne wat sedert die 1700's ekonomiese welvaart belowe, maar die ontginning van hierdie kommoditeit het 'n negatiewe uitwerking op die omgewing. Mynboubedrywighede is 'n bron van suur myndreinering ("Acid Mine Drainage" - AMD) in Suid-Afrika, en daarom is sout- en suurtoestande van kommer. Hoewel laboratoriummetodes soos Suur-Basis-Rekening ("Acid-Base Accounting" - ABA) gebruik word om die impak en gevolge van AMD te voorspel, is dit steeds moeilik om die tempo te voorspel. Die belangrikheid van laboratorium-analise is om die beste en slegste scenario vir die gebied te verkaf, gegewe dat die monsters verteenwoordigend is van die gebied wat ondersoek word. Hierdie ondersoek is onderneem om die verskil tussen Suid-Afrikaanse en Australiese laboratoriummetodes aan te dui in die bepaling van die potensiële en bestaande suurgehalte van die monsters. Verder is AMD voorspel deur gebruik te maak van ABA-metodes vir die Middelburg-omgewing. Suid-Afrika gebruik soortgelyke ABA laboratoriumriglyne as die VSA en Europa, terwyl Australië sy eie riglyne gebruik wat van tyd tot tyd verander. Na afloop van die vergelykings van die metodes wat geëvalueer is, toon die Australiëse en Suid-Afrikaanse resultate 'n baie goeie korrelasie. Maar die Ca-persentasie van die ICP resultate het 'n laer korrelasie in vergelyking met ander katione in die Werklike Suurheidsmetode (Actual Acidity Method). Die KCl en NaOH wat gebruik is in die Australiese Werklike Suurheidsmetode gee óf die Ca as dubbel óf die helfte van die Suid-Afrikaanse ICP resultate weer. Maar, beide lande se werklike en potensiële suurheidsmetodes is vergelykbaar. Australië se Neutraliseringspotensiaalmetode is afgelei van die Kalk Analise Dissipline en kan die Neutraliseringsvermoë oorskat. Of die metodes en resultate van die Neutralisingskapasiteit vergelyk kan word of nie, is onoortuigend. Verdere ABA-toetse moet gedoen word op dieselfde monsters om te bepaal of persoonlike, anali

Træprodukter kan bidrage til formindskelse af globale klimaændringer på flere måder. Træ oplagrer kulstofbåde i skovene og i varige træprodukter. Som råmateriale kan træ erstatte energimæssigt mereomkostningstunge produkter og som biobrændsel kan træ erstatte fossile brændstoffer. Den internationaleklimapolitik under Kyotoprotokollen giver imidlertid kun mulighed for at medregne skoveneskulstofbinding. Der foreligger dog en mulighed for at inkludere kulstofbinding i træprodukter i post 2012klimaaftalen og hertil er der foreslået flere beregningsmetoder. Hvis konceptet bliver inkluderet iklimaaftalen, vil kun én metode blive implementeret i alle lande.Af de foreslåede beregningsmetoder bliver “the stock-change approach”, “the production approach” og“the atmospheric-flow approach” evalueret i dette special. Beregningsmetoderne varierer i måden atopgøre kulstofbindingen på i forhold til det træ-producerende land, det træ-konsumerende land eller irelation til den egentlige udledning af CO2 til atmosfæren. Resultatet af hver beregningsmetode afhængerdermed af, om et land er netto-importør eller -eksportør af træprodukter.I dette speciale bliver de tre beregningsmetoder præsenteret og evalueret på baggrund af det dansketræforbrug. Specialet undersøger således forbruget af træprodukter i Danmark, hvoraf resultatetpræsenteres som træforbruget målt i råtræækvivalenter. Undersøgelsen af træforbruget danner hereftergrundlag for sammenligning af de tre beregningsmetoder.Undersøgelsen viser, at Danmark i 2006 forbrugte ca. 12,8 millioner m3 træ målt i råtræækvivalenter. Pågrundlag af dette resultat er kapaciteten for kulstofbinding estimeret til -6.321 Gg CO2, -631 Gg CO2 og1.710 Gg CO2 udledt til atmosfæren for hhv. stock-change, production og atmospheric-flow approachmetoderne.Den danske totaludledning af drivhusgasser for Kyotoprotokollens basisår (1990) var 70.893 Gg CO2 somDanmark har forpligtet sig til at reducere med 21 % til 56.005 Gg CO2/år, som et gennemsnit over perio, Wood products can contribute to climate change mitigation in a number of ways. Wood serves as a carbonpool in forests and in long-lived wood products. As a raw material wood can substitute more energyintensive products and as a biofuel wood can substitute fossil fuels. However, the international climatepolicy only offers the possibility of accounting for carbon sinks in forests through the Kyoto Protocol. Thereis, however, a possibility of inclusion of harvested wood products in the post 2012 climate agreement andseveral accounting approaches have been proposed. If included, only one approach will be implementedfor all countries.Of the proposed accounting approaches the stock-change approach, the production approach and theatmospheric-flow approach are evaluated in this thesis. The approaches differ in the way they credit forcarbon storage in relation to producer country, consumer country or in relation to actual flow to theatmosphere. The outcome of each approach is thus dependent on whether a country is a net importingcountry or a net exporting country.In this thesis the three approaches are presented and compared on the basis of HWP consumption inDenmark. This thesis thus investigates the consumption of wood products in Denmark which is presented inmeasures of roundwood equivalents. This investigation subsequently forms the basis of comparing thethree approaches.The investigation found that Denmark consumed approximately 12.8 million m3 of wood measured inroundwood equivalents in 2006. On the basis of this result the storage capacity of HWP estimated by thestock-change approach accounted for -6,321 Gg CO2 emitted to the atmosphere, the production approachfor -631 Gg CO2 and the atmospheric-flow approach for 1,710 Gg CO2.Danish total emissions of greenhouse gasses in the base year of the Kyoto Protocol (1990) was 70,893 GgCO2, which Denmark is committed to reduce by 21 % to 56,005 Gg/year, as an average for the commitmentperiod 2008-2012. Compared to the base year

Tutkimuksen tarkoituksena oli hankintatoimen kehittäminen kiinteistöliiketoiminnassa. Tutkimuksen tavoitteena oli tunnistaa kiinteistöpalveluihin soveltuvat hankintatoimen kustannusten hallintamenetelmät sekä luoda malli kustannusten seuraamiseksi. Tutkimuksessa tutkittiin kiinteistöpalveluiden hankinnassa pääsääntöisesti käytettäviä sekä kiinteistöpalveluiden hankintaan soveltuvia kustannushallintamenetelmiä. Menetelmiä tarkasteltiin kiinteistöpalveluiden tilaajan näkökulmasta. Tutkimus suoritettiin kirjallisuustutkimuksena. Aineistona käytettiin aihealueeseen kuuluvia tieteellisiä artikkeleita sekä alan ammattikirjallisuutta. Koska kiinteistöpalvelujen hankintaa ja kustannusmenetelmiä kuvaavaa kirjallisuutta on vähän, hyödynnettiin työssä tavaroiden ja palveluiden hankintoja sekä yrityksen laskentatoimea käsittelevää kirjallisuutta. Lisäksi tutkimuksen toissijaisena aineistona käytettiin varmentavia asiantuntijahaastatteluja, joiden tarkoituksena oli selvittää keskeiset kiinteistöpalvelujen hankintatoimeen vaikuttavat kustannustekijät. Diplomityön tuloksena havaittiin, että merkittävimmät kiinteistöpalveluiden hankintakustannuksia muodostavat tekijät, ovat henkilöstökustannukset, konsultointikustannukset, järjestelmä- ja atk-kustannukset sekä tilakustannukset. Tutkimuksen perusteella todettiin hankintatoimen kokonaiskustannusmenetelmän (Total Cost of Ownership) yhdessä toimintokohtainen kustannuslaskennan kanssa soveltuvan hyvin kiinteistöpalveluiden hankinnan kustannusten määrittämiseksi. Diplomityön tuloksena määritettiin laskennallinen malli kiinteistöpalveluiden hankinnan kokonaiskustannusten laskemiseksi

Resources within companies are important, and also in some case crucial, for the performance of the companies. Resources can be classified in both tangible assets as well as in intangible assets. The companies' most strategically important resources are probably the intangible resources including competencies (Grant, 1991). When considering individual and organisation competencies in an organisation, methods for measuring and valuing competencies need to pay attention to the link between individual and organisational learning as well as to the risk involved with loosing keycompetencies. The methods investigated in the field of human resource costing and accounting and knowledge management describe and illustrate that the value of human resources decreases and that the companies will loos experiences when employees retire. However, the methods are not describing how the influence of losses of keycompetencies is affecting the companies' performance in the future. The methods used for estimating the losses of key-competencies must be complemented by other methods where also the learning process within companies must be taken into account., Godkänd; 1999; 20070924 (krilau), Strategisk kompetensförsörjning / Competence supply in Process Industry

Accounting information is provided to the public by managers of companies who have situation specific incentives to alter the profile of that information. In connection with initial public offerings (IPOs), managers may attempt to influence the offering price of new securities by altering the profile of accounting information reported in the prospectus. This study investigates whether venture capitalists influence the accounting choices of the companies they fund. The association between newly-public companies and venture capitalists is consequential because venture capitalists (1) intensively monitor the management teams of the companies they fund, (2) hold board seats on those companies and often control the board of directors, (3) have reputation capital at stake, and (4) typically have backgrounds as accountants or bankers, suggesting that they possess the requisite knowledge to scrutinize managers' accounting choices. Drawing upon these observations, this study predicts that venture-capital-backed (VCB) firms, relative to non-VCB firms, will (1) record smaller discretionary accruals in the pre-offering and offering periods, (2) record discretionary accruals in the pre-offering and offering periods that have a positive (or non-negative) association with the change in future earnings, and (3) make accounting method choices which facilitate firm valuation by prospective investors. As a consequence of venture capitalists' influence on accounting choices, the earnings figure reported by VCB firms is expected to be more informative about underlying firm value than the earnings figure reported by non-VCB firms. The results of this study indicate that VCB firms record larger, not smaller, discretionary accruals than their non-VCB counterparts in the pre-offering period. However, discretionary accruals of VCB firms in the pre-offering period have a non-negative association with the change in future earnings while this association is negative for non-VCB firms. This find

There is a growing literature in the filed of accounting that addresses the issue of the ideological manure of accounting. This literature does not address the distinctive are of public organizations. This literature does not acknowledge that development of the new technioques of textual analysis generally called deconstruction. This dissertation focuses on the ideology of accounting theory and practices and addresses this issue through deconstructivist methodology as applied to a case study of accounting for a community college

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