191 research outputs found
Luca Pacioli’s Double-Entry System of Accounting: A Critique.
What we know today as double entry bookkeeping is traceable to a man called Luca Pacioli, the author of the world’s first printed book-keeping treatise. As the origin of all subsequent book-keeping treatises throughout Europe, Luca Pacioli’s book-keeping tract is not only the source of modern accounting, but also ensured that the medieval Venetian method itself survived into our times. However, this study is aimed at critically examining the emergence of the double entry system of accounting by reviewing what past scholars and researchers have done in relation to the subject matter. This is to say that a comprehensive review of accounting literature in relation to double entry system of accounting was carried out to do justice to this study. And it was gathered that double entry bookkeeping existed amongst the early Italian merchants before Pacioli came into the scene. But the practice prior to the fourteenth and fifteenth centuries was rather crude because there were no formally documented principles to be followed. So the outburst of Pacioli in the fifteenth century recorded a landmark in the development of this all-embracing accounting system. The first ever published treatise about double entry bookkeeping was that of Luca Pacioli in his book titled “Summa de Arithmetica, Geometria, Proportioni et Proportionalita”. This book became the road map for the development of double entry system of accounting. Therefore, away from the conclusions of the majority of authors and scholars in the accounting literature that Luca Pacioli is the father of accounting, he should rather be referred to as the father of modern accounting, having laid the milestone for the codification, development, preservation, and sustenance of double entry system of accounting. Keywords: Double Entry, Bookkeeping, Accounting Principles, Accounting System
Asante Rule as a Factor in the Emergence of the Brong-Ahafo Region of Ghana
This paper is a study of the nature of Asante’s relations with states in the Bono part of the Bono Ahafo Region. The paper also examines the consequences of Asante rule on its vassal states. The study reveals that prior to the Asante invasion of the Bono states in 1712, Asante traders bought kola, livestock and pottery from settlements in Bono. The Asante invasion of 1712 notwithstanding, economic relations between the two increased. During the nineteenth century, Atebubu and Bonduku, Kintampo and Wankyi became important market centres visited on a regular basis by Asante traders. Politically however, Asante conquest of Bono soured relations between Asante and the Bono states as a result of the capture and often, the murder of Bono chiefs and their subjects; looting of gold resources of the states and the replacement of legitimate Bono rulers by persons without any claim to legitimacy. Asante rule resulted in the polarization of Bono society, between pro-Bono and pro-Asante states. These factions became antagonistic towards each other and fought each other on a number of occasions. Anti-Asante sentiment grew in intensity from the late nineteenth century. In pursuit of freedom and independence from Asante rule, the Bono identified with the Convention People’s Party (CPP) in the 1950s. In consideration of their support for the CPP in the general elections of 1954 and 1956, the Nkrumah regime rewarded the Bono by constituting their states into an autonomous administrative region in 1959. Though the Bono states were significant in the disintegration of the Asante kingdom, scholars have given little attention to studying how they contributed to Asante’s disintegration and that is what this paper seeks to study. Keywords: Bono, Asante, North-western District, Asantehene, Vassal, ahwesofo
Primjena ekonomskih mjerila vrsnoće u osnivanju broda
Za zadane vrijednosti nosivosti, brzine te omjera glavnih dimenzija i koeficijenta iskoristivosti istisnine osniva se inicijalni brod. Varirajući duljinu i omjere glavnih dimenzija inicijalnog broda osniva se flota brodova. Za sve brodove iz generirane flote izračunavaju se ekonomske značajke za različite kombinacije brzine, kamata i životnog vijeka. Tretirajući ove značajke kao ekonomska mjerila vrsnoće biraju se najbolji brodovi prema: najmanjem trošku izrade, najmanjem trošku izrade po toni nosivosti, najvećem koeficijentu iskoristivosti istisnine, najmanjim životnim troškovima po toni nosivosti, najmanjoj zahtijevanoj vozarini, najvećoj dobiti po toni nosivosti, najbržem povratu kapitala i najvećoj sadašnjoj vrijednosti projekta. U radu je utvrđeno da u izboru najboljeg broda prevladavaju ekonomska mjerila u odnosu na tehničke kriterije
Analisis Pengaruh Motivasi Konsumen, Persepsi Harga dan Kepercayaan Merek Terhadap Keputusan Pembelian Sepeda Motor Yamaha(Kasus pada Pengguna Sepeda Motor Yamaha di Boyolali)
The purpose of this study is to analyze the influence of consumer motivation, price perceptions, brand trust on the decision to purchase Yamaha Motorcycle users in Boyolali. The type of research is quantitative research, with a sample of 100 respondents. Sampling using convention-purposive sampling technique. Technique of collecting data of this research through questionnaire with skalla likert. The method of analysis used is the test of validity, reliability, classical assumption test, and multiple linear analysis. The result shows partially variable of consumer motivation, perception of price and brand trust have positive and significant influence to purchasing decision. In the coefficient of determination (R2) obtained 0,556 result means consumer motivation variable (X1), price perceptions (X2) and brand trust (X3) able to explain variation of purchasing decision variable (Y) of 0,556 or 55,6%, and the rest explained other variable which is not in the model. Brand trust variable dominantly influences to purchase decision with beta value (0,456) is bigger than consumer motivation variable (0,284) and brand trust variable (0,308)
Ekonomska mjerila kao kriterij u osnivanju broda
Pojavom standardnih pravila u projektiranju brodova, a koja su u većini prihvatila klasifikacijska društva dolazi do ujednačavanja kriterija za gradnju brodova. Primjenom novih pravila značajno će se produžiti efektivni vijek trajanja broda i to na 35-40 godina u odnosu na današnji prosjek od 25 godina što vodi relativnom skraćenju vremena amortizacije. Trošak goriva postaje glavni čimbenik optimizacije te naspram kutijastih formi s maksimiziranim blok koeficijentom i omjerom B/T razmišljanja idu ka vitkijim i "normalnijim" formama. Da bi postigli uspjeh u novim projektima uz analize već stečenog znanja moramo učiniti korak natrag i uložiti veći napor u fazu konceptualnog projektiranja uz oprez da se ne oslanjamo samo na jedan kriterij ekonomskih mjerila nego na višekriterijalnoj analizi i analizi senzitivnosti više ekonomskih mjerila uz puno poznavanje tržišta i svih njegovih mehanizama
The Viability and Utility of Ecclesiastical Demands for HIV and Genotype Medical Tests Information before Church Mediated Marital Union in Nigeria
Sickle cell disease is the commonest genetic disease in Nigeria; among Africans and the generality of the black race. Sickle cell disease (SCD) is a group of blood disorder typically inherited from a person’s parents. It results in an abnormality in the oxygen-carrying protein hemoglobin in the red blood cells. The issue of genotype incompatibility among prospective couples, and decisions on marriage in the face of this health condition, can have significant implication on the control of this disease in Nigeria and any other country. HIV epidemic in Nigeria has recorded high numbers in persons living with HIV and deaths related to AIDS. Reports from UNAIDS show that an estimated 1.9 million persons are living with HIV in Nigeria; 1.4% of adults between ages 15 – 49 live with the virus. This statistics suggest that a lot of work is still needed to scale up HIV treatment and prevention services. The church, through religious doctrines and propagation of religious teachings, has a stronghold on the perception and acceptance of lifestyles in our multi-cultural African society. As such, our discourse examines health implications of marriage, with a focus on the viability and utility of premarital medical tests for sickle cell disease and HIV, as a prerequisite for matrimony in the church in Nigeria. Key words: Sickle cell, genotype medical test information, church mediated marital union, ecclesiastical demands DOI: 10.7176/DCS/9-6-12 Publication date:June 30th 201
Digital Marketing Analysis of MSMEs in Bantul District: COM-B Model Approach
Progress Internet growth in Indonesia is currently growing rapidly. Shopping activities that previously mostly occurred in traditional markets and supermarkets, with the internet, shopping activities also occur on online buying and selling platforms. This study then contributes to determine the effect of digital marketing on the sales turn over of SMEs in Bantul Regency. Data collection in this study was carried out through semi-structured interviews conducted in-depth on five digital marketing users in Bantul Regency using the Capability, Opportunity, Motiva, and Behavior (COM-B) model to analyze the factors that support and hinder MSME actors from adopting digital marketing. This study found that MSME actors have realized the benefits of using digital marketing. Meanwhile, the lack of digital marketing media used by MSME actors is an obstacle for MSME actors to maximizing sales turnover. Therefore, there is a need for additional training programs
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