Research ArticleOpen accessIn the abstractCorporate Governance on the Corporate Characteristics-Managerial Accounting linkQuang Linh HuynhThe objective of this article attempts to investigate the intervening impact of corporate governance on the causal link between corporate characteristics and the application of managerial accounting, which has not been discussed and empirically investigated in the prior literature. A successful survey of 395 publicly listed firms in Vietnam offers experimental evidence that corporate characteristics indirectly contribute to the application … …American Journal of Applied Sciences, Vol. 14, Issue 5 · 24 May 2017 · 7,312 accessesView PDFCite
Research ArticleOpen accessIn the abstractManagement of Data for Health Performance Measurement in the Industrialized Dairy HerdMogens Agerbo Krogh, Carsten EnevoldsenOne part of dairy herd management is to handle disease occurrence by means of health promotion, disease prevention, timely medical treatments, or eradication of disease. Supporting this part of herd management is an essential task for the cattle veterinarian. The study objective was to identify principles and tools for analysis of herd health data in industrialized dairy herds. The analysis … …American Journal of Animal and Veterinary Sciences, Vol. 7, Issue 4 · 23 Nov 2012 · 8,257 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Generic Charging Policy Based Accounting for Web ServicesV. MuthuLakshmi, Sheila AnandProblem statement: Metering and charging are basic accounting functions that are essential for commercial usage of web services. Current charging and accounting schemes primarily involve users being charged flat or based on the connection/session time. Accounting management of web services should provide for metering, charging, accounting, billing, payment and auditing. We have extended our earlier work, a Policy based Accounting … …Journal of Computer Science, Vol. 8, Issue 9 · 9 Aug 2012 · 7,411 accessesView PDFCite
Research ArticleOpen accessIn the abstractService-Learning in a Managerial Accounting Course: Developing the ‘Soft’ SkillsVictoria Calvert, Rafik KurjiProblem statement: This study explores the impact of a service-learning project embedded in a managerial accounting course through the lens of students’ technical, professional and personal development. Academic institutions and Business Schools in particular, are often criticized for producing graduates who are technically capable but lack the capability for teamwork, effective workplace communication and the ability to react effectively in … …American Journal of Economics and Business Administration, Vol. 4, Issue 1 · 3 Jan 2012 · 8,452 accessesView PDFCite
Research ArticleOpen accessIn the abstractActivity-Based Costing in the Public SectorAthanasios Vazakidis, Ioannis Karagiannis, Anthi TsialtaProblem statement: In the modern economic environment, the Public Sector aims at the continuous improvement of quality of the provided services. Thus, detailed information with regard to the cost of services is essential along with capable management to take advantage of this information. Approach: The study discussed the basic beginnings, the processes of activity-based costing and whether this costing method … …Journal of Social Sciences, Vol. 6, Issue 3 · 30 Sep 2010 · 9,567 accessesView PDFCite
Research ArticleOpen accessIn the abstractThe Importance of Information through Accounting Practice in Agricultural Sector-European Data NetworkVazakidis Athanasios, Athianos Stergios, Ekaterini C. LaskaridouPresent study investigated the gap between accounting practices and the magnitude role of accounting information in the agricultural sector. Problem statement: Factors for this gap are: Current general accounting rules do not reflect the particularities of farming, the need of farm management, rural development and sustainability. The introduction of International Accounting Standard 41 (IAS 41) by International Accounting Standard Committee, … …Journal of Social Sciences, Vol. 6, Issue 2 · 30 Jun 2010 · 8,469 accessesView PDFCite
Research ArticleOpen accessIn the abstractThe Role of an Environmental Management in Improving of Competition in Manufacturing CompaniesTalal M. BatainehEnvironmental management approach is the way that used to integrate the environmental considerations in the management operation and decision making operation in under developing countries, especially in this conditions, which are full of competition and continuously changes. So, implementation of environmental management approach is a very important action, because it has a positive effects on the function of the entity … …Journal of Social Sciences, Vol. 2, Issue 2 · 30 Jun 2006 · 7,196 accessesView PDFCite
Research ArticleOpen accessIn the abstractTHE INTEGRATED ASSESSMENT OF THE LOCAL GOVERNMENT ACTIVITY USING THE SYSTEM OF INDICATORSElena I. Danilina, Dmitry V. GorelovThe assessment of the local government performance, as any other serious work, is improved and undergone major changes every year. The objective of this article-is the research of the methodological aspects of forming the system of indicators, which reflect the local government performance. The difficulties with which the constituent entities of the Russian Federation face while making assessment according to … …American Journal of Applied Sciences, Vol. 11, Issue 8 · 13 May 2014 · 6,589 accessesView PDFCite
Research ArticleOpen accessAll words, across the recordA Review of Static Tests and Recent StudiesSrilert ChotpantaratProblem statement: Acid mine drainage from waste rocks, tailings and other mine components, is one of the most important environmental concerns at mining sites. To attempt to determine the balance between the acid and neutralization potentials of the material and evaluate the possible acid-forming potential of mine waste, many static prediction tests have been developed to evaluate the acid-forming potentials … …American Journal of Applied Sciences, Vol. 8, Issue 4 · 19 Apr 2011 · 7,669 accessesView PDFCite