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244.621  Articles
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This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this ... see more

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 or... see more

Slow current modernization reforms in the economic sector have significantly weakened the competitiveness of enterprises in EU; therefore, there is a great need for new tools in the managerial decision-making process. Information provision of the decision... see more

Modern economic development trends such as globalization of markets, increasing competition, changing consumer demand, shortening life cycle of goods and technologies, increasing demands on their quality, and rising costs of used resources require executi... see more

The aim of nuclear safeguards is to ensure that special nuclear material is used for peaceful purposes. Historically, nuclear material accounting (NMA) has provided the quantitative basis for monitoring for nuclear material loss or diversion, and process ... see more

The purpose of designing a drug inventory accounting information system is to speed up the delivery of drug availability information and make it easier to search for effective and efficient drug data. The author uses data collection techniques by means of... see more

This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability d... see more

This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability d... see more

The questions of tax planning as the one of conditions of effective development of native enterprises were studied. Despite the fact that in theory the taxes must not manage the whole activity of enterprise and essentially change the philosophy of busines... see more

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