Account Books Research Articles

Blockchain-based energy consumption approaches in IoT.

Blockchain is a decentralized electronic account book that is secure, open, and impervious to manipulation, and records transactions across numerous computers. Internet of Things (IoT) deployed sensors are limited in bandwidth, processing power, and battery life. Energy efficiency is a vital factor and a decisive matter for energy-bound IoT-based networks. This paper provides an idea of the working principle of blockchain technology in IoT-enabled energy systems. It investigates the fundamentals of blockchain technology, clarifying its decentralized nature, cryptographic mechanisms, and consensus algorithms that ensure data immutability and transparency. It explores how blockchain technology can be integrated with various IoT fields for energy efficiency. The paper investigates the blockchain-based energy consumption approaches in IoT qualitatively, and quantitatively with future research directions and challenges. It is seen that the hybrid blockchain model is suitable for energy efficiency in IoT.

The financing of convents by women in Ireland, 1774–1860

ABSTRACT The rapid growth in the number of convents in the nineteenth century, and the strong links between many of these foundations and Ireland, has been noted in much scholarship. Generally the impetus in such scholarship has been to understand the expansion of congregations, and the range of their ministries. The stage before such expansion is the ‘founding’ stage: the period in which congregations were first established, and put down their roots. This stage is the subject of this article, and its aim is to interrogate the question of how women funded their first convents. In the article, we examine in detail the financial records of some of the first convents established in Ireland, that later made foundations in North America and elsewhere. We demonstrate how women played a key role in financing the founding stages, through a careful scrutiny of convent account books, annals and other archival records.

The Company Law Analysis using the (COPRAS) Method

Company law is a crucial area of expertise or employment for experts in company secretarial work. The different provisions of the Companies Act, as well as its schedules, rules, notices, and circulars, as well as secretarial practice and case laws, are covered in-depth in this section. According to the law, a business is a body corporate with a different legal identity, status, and personality from the individuals who make up its membership. A company is, in the legal sense, a grouping of human and artificial beings that has been officially established by a nation's law. According to Indian law, there are seven different types of corporations: partnerships, limited liability companies, sole proprietorships, private limited companies, and public businesses (LLP). The list of types of businesses is below. The current law, the Companies Act of 1956, is made up of 15 Schedules and 658 provisions. There are 464 sections and 7 sections in the 2013 Companies Act. The Act includes fewer provisions since non-prescriptive regulations continue to control businesses. The Act's provisions served as the foundation for the notes that follow. company law Company law, also referred to as business law or company law, is the body of legislation that governs how businesses are formed, managed, and operated, as well as any associated rules, regulations, laws, and practices. Simply defined, corporate law deals with every legal problem that a business encounter. A Research's relevance is determined by the study itself. It speaks to the study's significance and contribution to a particular area of research. The emphasis is on who and how research findings are beneficial. It facilitates corporate success. We can use it to bolster truths and disprove lies. It serves as a tool for identifying, evaluating, and seizing opportunities. It encourages a love of reading and confidence in writing, analysis, and sharing important information. Leanne Zara emphasizes that "the major goal of research is to direct impact on people, prove a theory, as well as contribute to the advancement of knowledge in the subject of study" while discussing the significance of research. 4 Studies are the basis of information for the purpose of understanding and the primary source of providing laws or guidelines for managing various social, business, or governmental problems. A thorough research provides learners with critical thinking abilities, effective analysis, and research. It is a varied, systematic education that aids in effectively comprehending new advancements in one's specialty. The COPRAS-G method requires identifying selection criteria, evaluating information related to these criteria, and developing methods to evaluate Meeting the participant's needs Criteria for doing in order to assess the overall performance of the surrogate. Decision analysis involves a Decision Maker (DM) Situation to do consider a particular set of alternatives and select one among several alternatives, usually with conflicting criteria. For this reason, the developed complexity proportionality assessment (COPRAS) method can be used. Alternative Taken as Artificial person, Membership, Incorporated Association, Separate legal Existence and Perpetual Succession. Evaluation Parameters Taken as Common Seal, Limited Liability, Share Transfer, Maintenance of Account books, Audit of Accounts. Company law Membership is got the first rank whereas is the Incorporated Association is having the Lowest rank. Membership is got the first rank whereas is the Incorporated Association is having the Lowest rank.

Contabilizar el comercio imperial: analysis of early double-entry accounting books with TEI/DEPCHA

Abstract This article discusses the encoding of double-entry accounting books from the 16th-century Spanish Empire and presents initial stage results from analyzing the encoded text, based on our case study. We selected the accounting books containing transactional data from 1558 to 1560. The encoding process followed the Text Encoding Initiative proposed by the Digital Edition Publishing Cooperatives for Historical Accounts (DEPCHA), with some additional attributes specific to the ontology of the double-entry books. The article explains the method of encoding and describes the unique characteristics of the ledger, such as the format of bookkeeping and the spatial arrangement of information. We adopted DEPCHA’s markup methodology to represent the accounting vocabulary and used the @ana attributes to invoke a domain ontology for bookkeeping structure of transactions. The results from the data analysis focus on three aspects: identification of person names, accounting terms, and checking the balance of payments. The study concludes by highlighting our contribution to expanding new semantic vocabularies within the DEPCHA’s Bookkeeping Ontology, namely “bk: Total” and “bk: SubTotal.” It illuminates the flexibility in name spelling and the preference for mundane vocabularies in the left column of the ledger, while emphasizing accuracy in numerical values and calculations in the right column. We propose further encoding and analysis of transactional records to enhance the understanding of historical double-entry commercial records.

Conflict Escalation Done Wrong? The Free City of Regensburg Seizes Ehrenfels Castle, 13 April 1417

Abstract This article examines the various modes of conflict management used by the free city of Regensburg and the local nobleman Hans I Staufer of Ehrenfels during a prolonged dispute over revenues from 1413 to 1418. In the early years of this feud, both parties utilized nonviolent methods such as legal action and arbitration, which were occasionally accompanied by minor military interventions. In April 1417, however, the Regensburg councilors broke with convention and decided to escalate the conflict with their feud opponent by capturing his ancestral castle, Ehrenfels, near Beratzhausen in the Upper Palatinate region. Using both urban account books and documentary evidence, the case study investigates the reasons behind the councilors' decision to launch this ostentatious military attack, their objectives in seizing Ehrenfels castle, and the impact of their show of force on the ongoing conflict. It portrays late medieval Central European towns as potent military actors and argues for a more systematic integration of economic considerations and cost-benefit calculations into our picture of late medieval feuding.

Municipal rents in private hands: a comparative approach to the indirect collection of fiscal and judicial rights in medieval Loulé and Porto (late 14th - early 16th centuries)

By the second half of the 14th century, leasing municipal rents to private individuals (known as tax farming) was already prevailing in most Portuguese municipalities. In this paper, we will study this system of rent collection in two urban centers: Porto and Loulé, in the period between the end of the 14th century and the beginning of the 16th century. In particular, we intend to determine the sociological profile of the tax farmers operating in those two urban contexts, as well as their relationship with local power and royal administration. Ultimately, we expect to identify dynamics of upward and downward social mobility linked to participation in this business, while verifying whether tax farming worked as a platform for social advancement or a consequence of already belonging to the ruling elite. In order to achieve these results, we will analyze the accounting books, and town council minutes available.

Artists and their economic context. A comparison of payments to painters Caravaggio and Luca Giordano at the Pio Monte della Misericordia in seventeenth-century Naples

ABSTRACT Catholic confraternities in early modern Europe adopted detailed accounting practices which reveal their social context. This study applies an accounting [in] history approach to the creative industries. We argue that confraternities' accounting books can help better appreciate prices paid to famous masters by contrasting them with payments to lesser-known artists and skilled craftsmen. After analysing 1118 payments related to a construction project at the Pio Monte della Misericordia (1659–1679), a Catholic confraternity in Naples, we focus on the contemporary acquisition of an altarpiece by the painter Luca Giordano. The analysis shows that its purchase accounted for a minor share of the expenses for the construction project, and that the main contribution of the Pio Monte to the creative industries was the cumulative payments to skilled craftsmen. Nonetheless, the value of Giordano's painting was significantly higher than unitary payments to minor artists. We then make a comparison with the price paid by the Pio Monte in 1606–1607 to Caravaggio for a similar painting, showing that payments to Giordano and Caravaggio were in line with both artists' market rates and those of similar painters in Naples and Rome. The study thus discusses how accounting sources situate artists within the creative industries of the past.

Characteristics of Using Oriental Medicine Clinics during the Japanese Occupation: An Analysis of the 1931 Seoul Bochun Clinic Account Book.

This article analyzes the "account book" of Kim Young-hoon (1882-1974), which summarizes information about patients at his Bochun Clinic in Seoul (then Gyeongseong) in 1931. Kim Young-hoon was a pivotal figure in the medical scene throughout the Korean Empire, the Japanese occupation, and the early years of the Republic of Korea. He left behind a large amount of documentation during his 60 years of practice at the Bochun Clinic, which he opened in the spring of 1909. In particular, the 1931 "account book" offers an insight into the daily life histories of his patients. Among the patient-visitors recorded in the account book, there were many influential people of the time, ranging from privileged individuals to anti-Japanese independence activists, from those in political and economic fields to those in academic and entertainment fields. At the same time, a significant number of lower-class people also visited the Clinic. Geographically, patients were centered in the city center of the capital, Gyeongseong, but were also widely distributed throughout the country. There are indications that those from the rural areas stayed in the homes of their acquaintances in Seoul. As such, the account book provides a tangible, concrete picture of the clinic's management for the year 1931, including visitor demographics, visiting diagnoses, telephone consultations, and the total cost of medicinal prescriptions. Because the account book is a one-year statistic, it has its limitations; however, it is the smallest unit that can be analyzed statistically. It provides insights into how many people came in over the course of a year and how much they spent. The expenditures are kept per individual family. The patient's name, prescribed medication, and the price of the medicine are mandatorily included, and in many cases, the place of residence and family relationships are also noted. The account book shows several layers of householders, servants, and employees in the extended family; it also shows people in various occupations. A few privileged families accounted for nearly half of the total expenditures, and the powerful visited frequently, utilizing Oriental medicine for many of their daily needs. For some, the Bochun Clinic is reminiscent of the royal temples of the dynasties. Patients come from the center and suburbs of Seoul, as well as from all over the country. In one year, more than one thousand types of prescriptions are issued and the total cost of medicines is about 33 seom (≒180 liters of rice). Although there is a concentration of high-frequency prescriptions, more than a thousand prescriptions are prescribed only once, which shows that the practice is specialized for each individual. Patient visits, consultations, and telephone use are observed, and the use of new drugs, quinine, and special ginseng as one-herb medication (danbang) are also noticeable. The statistical analysis of the 1931 Bochun Clinic "account book" can serve as a milestone for comparative analysis of the patterns of herbal medicine use before and after that year. Meanwhile, the Bochun Clinic "account book" shows the continuation of traditional practices of herbal medicine by both the powerful and the masses. On the one hand, Koreans responded to the coercive tide of modernity symbolized by the Imperial Governorate of Japan, but on the other hand, they were unwilling to let go of tradition and their own authority. While actively embracing the tide of civilization, Koreans also internalized their own rationality and sought to open a new path forward, a sentiment discernible between the lines of the "account book."

To their Credit: The Aristocracy and Commercial Credit in Europe, c.1750–1820

The aristocracy and their use of commercial credit are seldom explored in the European comparative context despite important studies of the French aristocracy and their credit relations with shopkeepers, tradesmen and fashion merchants. This article studies the aristocracy and commercial credit in England, Germany and Sweden, by drawing on the normative literature and the account books, receipted bills, correspondence and diaries of several families occupying different echelons of the nobility. We examine the extent and nature of aristocratic engagement with shop credit, the ways in which they manipulated and managed this credit, and their motivations for doing so. We argue that the aristocracy was involved in a modern commercial credit economy and that this was central to their position in society and way of life. Our analysis of the ideals communicated through conduct books and parental advice and the actual credit practices of the aristocracy show that they took their credit arrangements seriously. They had to abide by the rules of commercial credit and settle their accounts: sometimes promptly, most often in a timely manner and only occasionally after considerable delay. The article offers a comparative framework for further and broader studies on the aristocracy within economic history.

The Implementation of Tax Indirect Auditing Methods in Greek Economy Against Tax Evasion

This article aims to review and analyse the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark-up method, net worth method, source and application of funds method, unit & volume method and bank deposits and cash expenditure method) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilizing the information from various sources and bodies. At the same time, a survey was carried out, on a randomly selected sample of 517 respondents, for analysing the awareness of Greek taxpayers regarding the use of indirect auditing methods as well as the general population’s awareness of their basic tax obligations. A total of 96.13% of the population were not aware of indirect audit methods while 79.88% expressed the belief that being aware of them can potentially increase citizens’ tax compliance. The survey highlighted that regarding indirect tax audit methods the level of knowledge of the general population is very low, necessitating the organized and systematic promotion of these new methods by the Tax Authority, which can lead to the disclosure of withheld (shadow) taxable items and thus achieve greater tax compliance in the long term.

Research Paper on Blockchain Technology

Blockchain is a Peer to Peer software technology that protects the integrity of a digital piece of information. It was invented to create the alternative currency Bitcoin but may be used for other cryptocurrencies, online signature services, voting systems and many other applications. In this video we explain how it works and what makes it special. Everyone uses paper money. When you get a 10 dollar bill you trust that it's not fake. If instead someone sent you an email saying "here's 10 dollars" you probably wouldn’t trust it. But when we "transfer money", use an ATM or pay with a deposit card that's pretty much exactly what we do. We're sending money in a digital message. To make sure no one's cheating or sending money they don't have, these “messages” go through a few trusted banks that keep a record of everything. They know how much money everyone has and deduct it properly for every transaction. Now But this has become expensive when there is a millions of transactions around towards the world every minute. The Economist estimates that banks charged us more than 1.7 trillion dollars to process these payments in 2014. That’s about 2% of the entire world economy! With blockchain we can save a lot of this cost because it lets us send money just like sending an email. Alternately sending a lot of payment information through a few servers, blockchain uses thousands of personal computers on the internet. All transactions are copied and cross checked between every computer in a system wide accounting book called the ledger, which becomes very safe at scale. Blockchain doesn’t just allow us to create safe money online, it lets us protect any piece of digital information. This could be online Identity cards, voter ballots, contracts and many other “legal instruments”, bringing bureaucracy into the 21st century.

Financial Wealth, Value and Moral Corruption in Seneca's Economic Thinking

This article scrutinises Seneca’s moral engagement with complex financial accounting as a speculative form of wealth and moneymaking that challenged social norms and subverted systems of value. The contribution discusses Seneca’s construction of a form of greed and corruption that is often anticipated by psychological biases, such as loss aversion and self-deception. This degenerating process is exemplified by the misuse of financial ledgers, and specifically of the kalendarium, an account book associated with moneylending that Seneca describes as a suspect instrument of avarice that provoked the ruin of fortunes.

ANALYZING THE PROCESSES OF ANALYTICAL PROCESSING OF INVENTORY ACCOUNTING INFORMATION FOR THE PURPOSE OF ACCOUNTABILITY

Topicality. The importance of financial and management reporting in enterprises plays a greater role in the effective presentation and control of resources. These reports allow for more efficient organization and rapid adjustment of business management processes, taking into account the importance of backup data. Aim and tasks. This research will examine in detail the theoretical importance and analytical use of reserve data in financial and management reporting. This article provides information on inventory accounting and how it is important for an enterprise, threats that may arise as a result of improper accounting, and the theoretical importance of analytical accounting. Materials and methods. Data Collection, literature review, policy implications were used in the study. Analytical accounting offers analysis and evaluation of inventories by material types and prices. This includes analysis of material movements, evaluation of material types, diversification, identification of safety points and management of material operations. Analytical analysis results contribute to the determination and development of material management policy. Research results. The greatest advantage of the article is that it combines the theoretical and practical aspects of analysis and emphasizes the value of analysis, reflecting important steps and practical tips for material resource management and production process analysis. This helps to develop the material handling process in an effective and safe manner. Conclusion. The accounting of the quantity of materials is carried out by the persons responsible for the material in the warehouse accounting book according to the first documents. The balance of materials as of the 1st of each month is transferred from the warehouse accounting book to the balance table by the accounting staff or the warehouse manager. Then the balance sheet is reconciled with the data of the synthetic account. Thus, in the application of the balance method, accounting does not repeat the work that would be done by materially responsible persons for accounting of materials, and instead organizes control over their work.

Mengonsep Sintesis Sains Dan Al-Qur’an (SSQ) Sebagai Teknik Pengintegrasian Ilmu Ekonomi Melalui Pendekatan Maqashid Syariah (Studi Analisis Konten)

This research aims to conceptualize the synthesis of science and the Koran as a strategy to integrate economics with the Koran. The research method uses content analysis on the research objects of Management Accounting books and synthetic thinking books. The results of this research show that 1) The synthesis of science and the Qur'an is carried out by combining economic messages contained in management accounting books with economic sentences in the Qur'an. Like the science of ushul fiqh which uses sentence fragments in verses of the Koran as a basis for study in determining Islamic economic law. 2) the Management Accounting book by Mulyadi contains elements of maqasid sharia in the form of reason and assets which are characterized by the presence of concrete sentences in the form of thoughts (reason) and the use of numbers.

Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850

How far did the indigenous accounting of China's historically successful economy parallel Western double-entry bookkeeping (DEB)? We propose a scheme for classifying stages of bookkeeping that approach full DEB, review recently available nineteenth century Chinese accounting manuals and re-examine how far their recommendations reflect practice to be found in original account books contained in the archives of the Zigong brine wells for 1916-1917 (which have been argued to be essentially unchanged from the nineteenth century Qing era and perhaps earlier) and in the surviving accounts of the Fēngshèngtài salt traders of Henan province spanning 1854-1881. We introduce the accounting records we have now discovered from merchanting businesses in Anhui province, which span 300 years and survive from the 1590s onwards. These are all more sophisticated than the ‘merchant-banking' accounts in the vast archive of Tŏng Tài Shēng covering 1798-1850, and in the case of the Anhui merchants' accounts comprise ‘balance sheets' that include monetary values for physical as well as monetary assets, matching their owners' ‘capital'. We tentatively conclude, on the basis of the evidence now emerging, that despite its variety of forms indigenous Chinese style accounting practice may in some cases have captured the structural essentials of DEB’s content and functions and might be labelled ‘Chinese-style double-entry bookkeeping' ('CDEB'), over which Western bookkeeping had no conceptual advantages.

Algunas noticias sobre plateros y platería en Ávila

Through the Account Books of various parishes in towns of Avila dating back to the 18th and 19th centuries, we have been able to identify dozens of silversmiths from Madrid, Ávila, Naples and other places, as well as the works they carried out in those parishes creating new or repairing old works in Silver.

Exploring the Nexus between Books of Account and Financial Reporting: A Comprehensive Literature Review

Exploring the Nexus between Books of Account and Financial Reporting: A Comprehensive Literature Review

Women’s Account Books in Venice and the Veneto Region. Material and Emotional Aspects

In recent years, several studies have focused on women’s everyday writings in the early modern period, highlighting, even in the Italian context, the specific circumstances and the skills with which women of the past engaged in writing and accounting in their daily lives. This paper, however, shifts the focus to the relationship between these women and the materiality of the account books they owned, drawing from a corpus of account books identified in Venice and the Veneto region between the 16th and 18th centuries. In addition to providing a brief overview of the variety and material aspects of the examined account books, the study explores the emotional dimensions associated with the possession and use of account books by women, as revealed through the wills of some of them.

ASSESSMENT OF ADMINISTRATIVE EFFECTIVENESS OF HEADS OF DEPARTMENT IN COLLEGES OF EDUCATION IN EDO AND DELTA STATES, NIGERIA

This study investigated the assessment of administrative effectiveness of heads of department in colleges of education in Edo and Delta States. Five research questions guided the study. The descriptive survey research design was adopted in the study. The population of this study consist all the one thousand, three hundred and seventy three (1373) academic staff in the seven (7) Colleges of Education in Edo and Delta States. The sample of six hundred and eighty eight (688) academic staff (lecturers) was drawn using the proportionate random sampling technique. This represents fifty percent (50%) of the population. One researcher developed instrument: Heads of Department Effectiveness Questionnaire (HODEQ) was used to collect the data. The Cronbach alpha (α) for the five (5) sub-scales on administrative effectiveness based on task performance of HODs were: .816 for management of academic programme, .709 for management of finances, .723 for management of facilities, .785 for management of external relations while .807 for management of time. The data collected after administration were analysed using the mean (X ̅) and standard deviation (S.D). The results showed that the Heads of Department were effective in the management of academic programmes and external relations (X>2.50) but ineffective in the management of finances, facilities and time in the Colleges of Education in Edo and Delta States respectively (X<2.50). It was recommended among others that College administrators should set up a financial regulatory team that would help assist Heads of Department to reconcile all books of account on income and expenditure of the department at the end of specific periods of every semester or session. This would further help in promoting prudent spending, appropriate financial planning and budgeting on every income received.

ПЕТР ИВАНОВИЧ РЫЧКОВ – ПЕРВЫЙ РУССКИЙ БУХГАЛТЕР

The reign of Peter I marked a new stage in the development of accounting in Russia: bookkeeping began to be introduced into the legal state field, as a result of the reception of European accounting techniques, special accounting terminology arose, and in some government institutions a position “accountant” was introduced to maintain account books. Accounting historians have not yet come to a consensus on who should be considered the first Russian accountant. This article proposes to consider the prominent scientist-historian, geographer and economist Pyotr Ivanovich Rychkov (1712–1777) as such a person, describe his life path and provides facts about the professional activities of P.I. Rychkov, which served as the basis for the author’s conclusions. The research was carried out on the basis of archival materials stored in the St. Petersburg Institute of History of the Russian Academy of Sciences, the State Archive of the Orenburg Region, the Russian State Archive of Ancient Acts, and the Central State Historical Archive of St. Petersburg. According to the authors, with his literary works, Pyotr Ivanovich Rychkov made a significant contribution to the development of accounting in Russia. His activities were always aimed at streamlining and rationalizing accounting, which corresponded to the general spirit of reforms in the sphere of public administration of the 18th century.