Double Entry Research Articles

Management accounting of the organization’s Production costs: russian Experience

The paper discusses the Russian features of management accounting of production costs in medium and small enterprises, which being properly organized and functioning, provide an opportunity to use information the performance improving of the organization. Its multi-variance, enshrined in domestic accounting standards, involves the use of various approaches to the formation of costs, in particular, the normative method, which is the subject of this study. Based on the results of the work, as an optimization measure for material-intensive industries, the authors propose to use material costs as a basis for distributing indirect costs and ones for auxiliary production instead of the major employees’ wages. The methodology is based on a systematic and dialectical approach, observation, systematization, analysis, grouping, classification and generalization of data; as well as on such accounting tools as costing and double entry. The specific experience in management cost accounting using the example of an enterprise producing paving tiles will give an opportunity to develop a practical base of works out in determining the stages of costing and the features of the costs specifications of the main and auxiliary production based on the facts of economic life.

Sejarah dan pemikiran akuntansi syariah

This paper discusses the history of the birth of sharia accounting which is inseparable from thedevelopment of Islam, the obligation to record non -cash transactions as mentioned in the QS. AlBaqarah: 282 encouraged Muslims to care about recording and gave rise to the tradition ofrecording among the people, and this was one of the factors that encouraged cooperation at thattime. History proves that accounting science has long been practiced in the Islamic world,such as the term journal, which was used during the time of the Islamic caliphate with theterm "jaridah" for financial bookkeeping. Likewise with the double entry written by LucaPacioli. That way we know that Islam first recognized the accounting system because theQur'an was revealed in 610 AD, which is 800 years earlier than Luca Pacioli whopublished his book in 1494. Sharia accounting is accounting which processes financialtransactions using contracts in accordance with the provisions of the Qur'an and Hadithand ijmak. Thus, accounting has been known as a means of accountability to companyowners, so sharia accounting is more than that, namely accountability to company ownersand God.

From double-entry bookkeeping and ledger to blockchain technology: New frontiers for accounting information systems

The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometric analysis covering the1990-2021period. The study allows an interpretation of accounting information systems as they evolve, due to the impetus of recent, disruptive information technology. The authors used a sample of 230 publications, collected from the Web of Sci-ence, and adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of recent research streams that are weakly connected to the foundation of modern accounting, albeit sharing the same roots with seminal historical accounting contributions in terms of trustworthiness, moral-ity, and communication. This study's main contribution, based on its findings, is a better understanding of the growing interest in double-entry bookkeeping and ledg-er, focusing on blockchain and its dimensions. Potentially, the study can shed light on the possible implications of new technologies for accounting and bookkeeping. The universality of accounting language is called upon to describe new "genealo-gies of calculation" by converging professional and academic efforts in a field that can benefit extensively from a transdisciplinary approach to research.

Unreliable Accounts: Governing behind a Veil

Abstract This paper serves as a commentary to Professor Ramanna’s paper, “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism.” The case analyzed by Professor Ramanna is the case of CON 8 in which the FASB changed the qualitative characteristics originally identified in CON2 to eliminate the concept of reliability from those qualities accounting data must possess before such data is decision useful. This commentary intends to add some historical depth to the particular case analyzed by Professor Ramanna to demonstrate that conceptual veiling has been a continuous process since the FASB’s original concepts statements that created a conceptual framework made up of two conflicting narratives, i.e. a mixing of the language of two metaphors for accounting. These two metaphors are “accountability” and “information.” The fateful error that has plagued the concepts statements with incoherence since the FASB began was the repurposing of accounting to that of “decision usefulness.” Decision usefulness as defined by FASB had to contain the property of prediction, explicitly predicting the timing, amount and uncertainty of cash flows. However, information is always “about something;” it is not a free-floating abstraction. Since knowledge about the future in economic affairs has eluded the ability of economists and likely always will, FASB is allegedly providing information about the future for which is has not any noteworthy expertise. CON 8 is just another stage of the growing incoherence of the concepts project. The norms of double entry accounting that developed over centuries and shaped accounting’s fundamental concepts served the purposes of accountability for which information to be information must be reliable. The entire edifice of science would collapse if scientific information were not reliable. Without reliability, the boundary between information and misinformation is blurred to the point of invisibility. Professor Ramanna’s analysis provides great insight into the absurdity standard setters now endorse that information does not have to reliable!

골프장 종사자의 감정표현에 따른 감정부조화 및 친소비자행동의 구조적 관계

This study aims to analyze the structural relationship between emotional dissonance and pro-consumer behavior according to the emotional expression of golf course workers. For this purpose, employees who work at golf courses for about two months from December 1, 2021 were selected as populations. Among the populations, 15 golf courses in Seoul and Gyeonggi area were visited and a survey was conducted on the sample group using convenience sampling method for caddy and general service employees belonging to the golf course. All questionnaires were prepared by self-evaluation method. A total of 350 samples were collected, and the data of 303 were finally analyzed after deleting the insincere respondents such as double entry and weapon entry. Data were analyzed using PASW 18.0 statistical program for Windows to analyze frequency analysis, reliability analysis and correlation. In addition, confirmatory factor analysis was conducted to verify validity using AMOS 18.0, and path analysis between each variable was conducted as a structural equation model to verify the research hypothesis. As a result of the analysis, first, the hypothesis 1 that the emotional expression of golf course staff will have a negative (-) effect on emotional dissonance was statistically verified and adopted. Second, the hypothesis 2 that the emotional expression of golf course employees will have a positive effect on pro-consumer behavior was statistically verified and adopted. Third, the analysis of Hypothesis 3 that the emotional dissonance of golf course employees will have a negative (-) effect on pro-consumer behavior showed that the statistical significance was verified and adopted.

Examining intersecting lives: Luca Pacioli, father of accounting, and his friend, Leonardo da Vinci

In 1494, the first printed book on double-entry accounting was written by Franciscan Friar Luca Pacioli, later called the Father of Accounting. He would become close friends with Leonardo da Vinci, the iconic symbol of the Renaissance. This study analyzes simultaneously the lives of Pacioli and Leonardo, using a ‘biographical lens’ approach, incorporating older research and more recent work, to shed new light on their lives and contributions, providing a glimpse of how they became friends, where their lives intersected, some interests they shared, and how each contributed to the other's work. Preparers and users of financial information are indebted to Luca Pacioli for his monumental role in the development of accounting. His friend, Leonardo, made myriad contributions to art and science, notably world-famous paintings such as the Last Supper. Pacioli and Leonardo changed the course of history with their exceptional contributions, sometimes collaborating, to their respective fields.

A dataset of non-pharmaceutical interventions on SARS-CoV-2 in Europe

During the second half of 2020, many European governments responded to the resurging transmission of SARS-CoV-2 with wide-ranging non-pharmaceutical interventions (NPIs). These efforts were often highly targeted at the regional level and included fine-grained NPIs. This paper describes a new dataset designed for the accurate recording of NPIs in Europe’s second wave to allow precise modelling of NPI effectiveness. The dataset includes interventions from 114 regions in 7 European countries during the period from the 1st August 2020 to the 9th January 2021. The paper includes NPI definitions tailored to the second wave following an exploratory data collection. Each entry has been extensively validated by semi-independent double entry, comparison with existing datasets, and, when necessary, discussion with local epidemiologists. The dataset has considerable potential for use in disentangling the effectiveness of NPIs and comparing the impact of interventions across different phases of the pandemic.

EQUATIONS AND FORM FACTOR BY SPECIES INCREASE THE PRECISION AND ACCURACY FOR ESTIMATING TREE VOLUME IN THE AMAZON

The adjustment of volumetric equations, as well as the form factor by species, represents valuable tools for conducting sustainable management plans. So the goal of this study was to evaluate the employment of volumetric equations and form factor to estimate the wood volume of native species from the Amazon biome. Two hundred nineteen trees, distributed in eleven species, were cut down and dragged to the storage patio for scaling by the Smalian method. Eight mathematical models were tested with simple and double entries, whose independent variables were their DBH and diameter at commercial height. The dependent variables were the commercial volume outsidebark, by species and for the mix of species. The statistics were analyzed alongside a graph for the observed and estimated volumes, and a graph for the residual dispersion and the average residual. The form factor was calculated both by species and for the mix of species. In general, the model that resulted in the best estimative was the Schumacher-Hall method. The same can be observed for the mix of species. The average form factor was 0.7978, differing from the established by the legislation, which is equal to 0.7.

Illuminating past river incision, sediment source and pathways using luminescence signals of individual feldspar grains (Rangitikei River, New Zealand)

AbstractSingle‐grain post‐infrared infrared stimulated luminescence (SG‐pIRIR) of feldspar has recently been introduced as a method to date Quaternary deposits. The method is particularly appropriate for fluvial deposits that cannot be dated by more conventional quartz optically stimulated luminescence dating and that are heterogeneously bleached (i.e. where only part of the grains is exposed to sufficient light to remove the full luminescence signal). Besides age estimation, single grain equivalent dose (De) distributions also reflect the variable bleaching degree and origins of grains. Thereby, the SG‐pIRIR signal offers a valuable tool to reconstruct sediment pathways. This study builds upon these ideas and develops a dual aspect that combined river terrace dating and SG‐pIRIR sediment pathway reconstruction for fluvial deposits in terraces and modern river floodplain along the Rangitikei River (RR), New Zealand. We found that the RR last aggrading phase (17.4 ± 1.9 ka to 11.6 ± 1.5 ka) was followed by a first phase of fast incision related to knickpoint retreat followed by a steady incision and widening of the RR canyon. TheDedistribution of fluvial deposits varies accordingly, due in particular to variable input of bedrock particles with saturated pIRIR signal from landsliding of valley flanks. Our study illustrates that the SG‐pIRIR approach is well suited to date terraces and shows how SG‐pIRIRDedistributions provide proxies to reconstruct sediment sources and pathways.

Improvement of the Japanese healthcare data system for the effective management of patients with COVID-19: A national survey

ObjectiveThe burden of data entry in public platforms used for reporting patients with novel coronavirus disease 2019 (COVID-19) is a challenge in the healthcare setting. The key to mitigating the burden of data entry is system integration and elimination of double data entry. In addition, the linkage between public platforms and electronic medical records (EMRs) involves external networks, which are an important target for security management. The purpose of this study was to elucidate the status and challenges of infrastructure for continuous data reporting from hospitals in Japan. Materials and MethodsAn online survey of Japanese care delivery institutions was conducted from January 25 to February 22, 2021, to obtain data on the admission of patients with COVID-19, use of information infrastructures, and status of network connections with external organizations. The survey request was distributed to each care delivery institution by Japanese health authorities. ResultsOf the care delivery institutions that responded to the survey, 53.9% treated patients with COVID-19. Of these institutions, 73.3% used EMRs. 57.8% of the EMRs were connected to an external network. The purpose of connecting to the external network was to contribute to regional health information-sharing with other hospitals (22.0%), report online medical insurance claims (27.5%), and conduct intrahospital system maintenance (61.5%). A frequent concern about connecting an EMR to an external network was data leakage. DiscussionIn cases where the frequency of reporting patients with COVID-19 is high, health authorities should provide information regarding anti-data-leakage measures and coordinate frameworks for efficient, sustainable data collection. ConclusionsWe obtained information on existing infrastructures for patient data sharing among care delivery institutions and public health authorities. Our findings may be referenced by the government to make informed decisions about investments.

Study on the Emission Reduction Effect and Spatial Difference of Carbon Emission Trading Policy in China

To cope with huge carbon emission pressure, China has implemented a carbon emissions trading pilot policy that aims to provide reasonable suggestions for the smooth operation of the national carbon market. This paper selects the provincial panel data in China from 2005 to 2019 and uses the propensity score matching-difference in difference (PSM-DID) method to evaluate the carbon emission policy’s reduction effect. Based on carbon emissions (CE) and carbon emission intensity (CI), provinces and cities are divided into four regions, and each region is verified by spatial difference analysis. Furthermore, the mediating effects of carbon emission reduction through the dual aspects of technological progress and industry structure are also discussed. Results verified that, (1) under the carbon emission trading policy, regional carbon emissions and carbon emission intensity are both significantly reduced. (2) Technological progress helps to reduce carbon emissions, while industrial structure shows no obvious contribution. (3) The four regions all show ideal emission reduction effects, of which the High CE-High CI region shows the best, but is greatly restricted by techniques. The industrial structure of the High CE-Low CI region needs to be further optimized for carbon reduction. In the Low CE-High CI region, the carbon emissions brought by economic development fail to effectively improve per capita GDP. The Low CE-Low CI region contributes greatly to carbon emission reduction with technical advantages.

Training Cardiothoracic Residents in Robotic Lobectomy Is Cost-Effective With No Change in Clinical Outcomes

Objective: Our objective was to evaluate for any changes in quality or cost when robotic lung resection is used with significant trainee participation. Methods: All anatomic lung resections between January 2006 and June 2016 were identified from a prospectively maintained database. Clinical data were recorded by double entry. Cost and cancer-related data were gathered from the business analytics department and tumor registry. Robotic outcomes were compared to an ongoing thoracotomy and video-assisted thoracic surgery (VATS) experience. Propensity scores using age, sex, and comorbidities were assigned for statistical analysis. Survival was evaluated using the Kaplan-Meier method. Results: Of 523 consecutive cases, 483 were included (211 robotic, 210 thoracotomy, 62 VATS). There were 74 robotic cases (35%) performed by trainees as the console surgeon. Length of stay was shortest for robotics (3 days) compared to thoracotomy (7 days, P < 0.001) and VATS (5 days, P = 0.010). Complications occurred in 33% of robotic cases, 42% of VATS cases (P = 0.854), and 52% of thoracotomy cases (P < 0.001). Stage I non-small cell lung cancer 3-year overall survival for robotics, thoracotomy, and VATS was 79.5%, 74.3%, and 74.0%, respectively (P > 0.25). There was no significant difference in negative margin rates. Total cost related to the hospitalization for surgery was $5,721 less for robotics compared to thoracotomy (P = 0.003) but comparable to VATS. Trainees served as console surgeon in 0% of cases in the first 2 years of robotics but increased to 79% in the last year of the study. Conclusions: Robotic lung resection can be safely performed and taught in an academic medical center without sacrificing quality or cost.

Shakespeare’s Henry V and the Ciphers of History

This article considers how Shakespeare’s Henry V draws upon the language of double-entry accounting to critique elitist protocols governing early modern historiographies. Rather than a merely reductive numerical procedure, double entry relied upon surprisingly literary functions—including personification—to yield a factual system lending equal legitimacy to real and fictional proper names. Beginning with an analysis of Henry V’s prologue and concluding with Henry’s tally of the dead at Agincourt, I argue that the play invokes double entry as a metaphor for theatrical representation to help underwrite its use of fictional characters and partially recoup the erasure of lower-class names from history.

Electronic defect passivation of FASnI3 films by simultaneous Hydrogen-bonding and chlorine co-ordination for highly efficient and stable perovskite solar cells

• Hydroxylamine Hydrochloride (HaHc) was added to FASnI 3 precursor solution. • H-I bonding amid HaHc and FASnI 3 was confirmed by first principle calculation. • Concurrently Cl - interaction with Sn 2+ ions were observed. • The bifunctional effects reduced the electronic defects of FASnI 3 film. • Light soaking stability of 500 h was observed for the respective PSCs. Tin based perovskite solar cells (Sn-PSCs) has emerged as a viable solution for the fabrication of low toxic PSCs. However, the rapid crystallization process of tin halide perovskite compounds often result in severe elctronic defects which limits the open circuit voltage (V OC ) of the overall PSC. In this work, we report on the successful implementation of a bifunctional compound- Hydroxylamine Hydrochloride (HaHc) with FASnI 3 perovksite to reduce the electronic defects. The hydroxyl group in the HaHc formed a hydrogen bond with iodide ion in FASnI 3 perovskite system and stabilizes the overall structure, which is evidenced by nuclear magnetic resonance spectroscopy and first-principle calculations. Additionally, the Cl - ion of the HaHc co-ordinates with the under coordinated Sn 2+ ions of the FASnI 3 perovskite and induces crystal growth along the < h 00 > direction with enhanced crystallinity. Collectively with these dual aspects, the HaHc reduces the electronic defects of the FASnI 3 perovskite film. With an optimized concentration of HaHc added with the FASnI 3 , the corresponding Sn-PSCs showed improved V OC up to 0.676 V and power conversion efficiency of 9.18%. Additionaly, the bi-functional HaHc is effective to stabilize the FASnI 3 system and exhibited light soaking stablity up to 500 h for the respective Sn-PSCs.

The Dual Aspect of Deceased Organ Donation.

The Dual Aspect of Deceased Organ Donation.

An approach to complex texts in multiple documents

Abstract This article describes an approach to the treatment of texts in complex large textual traditions. Editors are interested in the text as it appears line-by-line in each document, and in how the versions of the text differ from document to document. It is useful to define a text as the record of an act of communication, inscribed in a document: thus, the instance of the act of communication we identify as Geoffrey Chaucer’s Canterbury Tales, as it appears in the Hengwrt manuscript. In this view, every text has a dual aspect: it is both the words as they are inscribed in a particular document, and as they constitute an act of communication and its parts. This presents challenges for scholars who wish to record both aspects. In encoding implementations, these two aspects are commonly treated as ‘overlapping hierarchies’. However, the ‘overlapping hierarchy’ model does not deal with cases where text segments are not contiguous in either aspect and cannot overlap cleanly. To meet these cases, the Textual Communities project developed an architecture in which the two aspects are represented as distinct and independent hierarchies (trees), with text segments referenced to nodes on each tree. The linking of text segments to the two trees is managed by a JSON database, accessed through transcription and collation tools presented in a Web interface. Textual Communities does not implement the whole of this architecture in terms of validation, ingestion, and processing. Full exploration and implementation of the architecture here described are challenges for future scholars.

Clinical Significance of the Duality of Wnt/β-Catenin Signaling in Human Hepatocellular Carcinoma.

Simple SummaryWnt/β-catenin mutations in HCCs have a dual phenotype. Jekyll phenotype is defined by high HNF4α status which represses EMT, found in well-to-moderately differentiated HCCs with low AFP levels and good prognosis. HNF4α induces the expression of OATP1B3, which can be recognized as higher enhancement nodules in the hepatobiliary-phase of Gd-EOB-DTPA-enhanced MRI. On the other hand, Hyde phenotype is defined by high FOXM1 status which promotes EMT, found in poorly differentiated HCCs with high AFP levels, positive stem cell markers and poor prognosis. FOXM1 induces the expression of GLUT1, which can be recognized with FGD-PET/CT. HCC with activated Wnt/β-catenin signaling pathway. It could be hypothesized that the former should be mainly resistant to immune checkpoint inhibitors, while the latter would be immune activated and exhausted. In the future, the activation of the Wnt/β-catenin signaling pathway should be detected non-invasively and applied to the treatment of advanced HCC.Combination therapy with immune checkpoint inhibitors (ICIs) and vascular endothelial growth factor inhibitors has been approved as a first-line treatment for unresectable hepatocellular carcinoma (HCC), indicating a critical role of ICIs in the treatment of HCC. However, 20% of patients do not respond effectively to ICIs; mutations in the activation of the Wnt/β-catenin pathway are known to contribute to primary resistance to ICIs. From this point of view, non-invasive detection of Wnt/β-catenin activation should be informative for the management of advanced HCC. Wnt/β-catenin mutations in HCC have a dual aspect, which results in two distinct tumor phenotypes. HCC with minimal vascular invasion, metastasis, and good prognosis is named the “Jekyll phenotype”, while the poorly differentiated HCC subset with frequent vascular invasion and metastasis, cancer stem cell features, and high serum Alpha fetoprotein levels, is named the “Hyde phenotype”. To differentiate these two HCC phenotypes, a combination of the hepatobiliary phase of gadolinium-ethoxybenzyl-diethylenetriamine (Gd-EOB-DTPA)-enhanced magnetic resonance imaging and fluoro-2-deoxy-D-glucose-PET/CT may be useful. The former is applicable for the detection of the Jekyll phenotype, as nodules present higher enhancement on the hepatobiliary phase, while the latter is likely to be informative for the detection of the Hyde phenotype by showing an increased glucose uptake.

A Nationwide Evaluation of the Prevalence of Human Papillomavirus in Brazil (POP-Brazil Study): Protocol for Data Quality Assurance and Control.

BackgroundThe credibility of a study and its internal and external validity depend crucially on the quality of the data produced. An in-depth knowledge of quality control processes is essential as large and integrative epidemiological studies are increasingly prioritized.ObjectiveThis study aimed to describe the stages of quality control in the POP-Brazil study and to present an analysis of the quality indicators.MethodsQuality assurance and control were initiated with the planning of this nationwide, multicentric study and continued through the development of the project. All quality control protocol strategies, such as training, protocol implementation, audits, and inspection, were discussed one by one. We highlight the importance of conducting a pilot study that provides the researcher the opportunity to refine or modify the research methodology and validating the results through double data entry, test-retest, and analysis of nonresponse rates.ResultsThis cross-sectional, nationwide, multicentric study recruited 8628 sexually active young adults (16-25 years old) in 119 public health units between September 2016 and November 2017. The Human Research Ethics Committee of the Moinhos de Vento Hospital approved this project.ConclusionsQuality control processes are a continuum, not restricted to a single event, and are fundamental to the success of data integrity and the minimization of bias in epidemiological studies. The quality control steps described can be used as a guide to implement evidence-based, valid, reliable, and useful procedures in most observational studies to ensure data integrity.International Registered Report Identifier (IRRID)RR1-10.2196/31365

Kay Sage, Modern Architecture, and the Tyranny of Geometry

The American Surrealist painter Kay Sage’s friendship with the poet Ezra Pound in Rapallo, Italy, resulted in at least two Vorticist paintings in 1935–36. Past mentions of the connection between the two have failed to properly account for Pound’s Fascism during those years. Sage’s first husband, Prince Ranieri di San Faustino, was Pound’s principal supervisor at Radio Rome and oversaw the poet’s infamous pro-Fascist broadcasts during World War II. Calling attention to the original architectural dimensions of the Vorticist project and Pound’s efforts to revive the movement in Fascist Italy, I consider Sage’s work in light of Pound’s advocacy for a Fascist modernism, such as his efforts to have the regime’s headquarters in Rapallo built after unrealized designs by the Futurist architect Antonio Sant’Elia. After her falling-out with Pound because of his anti-Semitism, Sage relocated to Paris and became acquainted with the Surrealists, whose critiques of modern architecture and planning, such as those lodged by the painter Roberto Matta, a formally trained architect who interned in Le Corbusier’s Paris office, began to inform her work. Striking parallels exist between Sage’s mature paintings and Fascist Italy’s modernism, leading to the conclusion that her Surrealism was infected by politics and reflects on the dual rational and irrational aspects of Fascism and advanced art’s compatibility with the Fascist program.

From the Editor

From the Editor