CONTRIBUTION A L'ELABORATION D'UN CADRE COMPTABLE CONCEPTUEL POUR UN PAYS A TRES FAIBLE REVENU PDF Download
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Author: CLAUDE.. DUSSAULT
Publisher:
ISBN:
Category :
Languages : fr
Pages :
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UN SYSTEME COMPTABLE ADEQUAT DOIT ETRE EN MESURE DE FOURNIR DES INFORMATIONS PERTINENTES ET FIABLES AUX DIFFERENTS ACTEURS INTERESSES. POUR CE FAIRE, LE SYSTEME DOIT SE REFERER A DES NORMES ADAPTEES A L'ENVIRONNEMENT DE L'ENTREPRISE. UNE REFLEXION EST FAITE ICI SUR LES DIFFERENTES STRATEGIES OFFERTES AUX PVD POUR SE DOTER DE TELLES NORMES COMPTABLES. LA SOLUTION RETENUE EST CELLE CONSISTANT A ELABORER UN CADRE CONCEPTUEL SPECIFIQUEMENT CONCU POUR LES PAYS AFRICAINS. LE RWANDA EST PRIS COMME PAYS TEMOIN. L'OBJET DE CETTE RECHERCHE EST DE DEFINIR UN CADRE CONCEPTUEL QUI SOIT EN HARMONIE AVEC L'ENVIRONNEMENT DU PAYS CONCERNE. POUR OBTENIR CETTE HARMONIE, NOUS AVONS IDENTIFIE QUATORZE PROPRIETES DE L'ENVIRONNEMENT DE L'ENTREPRISE AINSI QUE LEURS INFLUENCE SUR LE DEVELOPPEMENT DE LA COMPTABILITE. A PARTIR DE CE CADRE CONCEPTUEL, NOUS AVONS ELABORE UN MODELE MATHEMATIQUE D'ANALYSE DES NORMES COMPTABLES. CELUI-CI OFFRE L'AVANTAGE DE POUVOIR APPLIQUER LOGIQUEMENT ET SYSTEMATIQUEMENT LE CADRE CHOISI. DANS L'ENSEMBLE, LES NORMES PRECONISEES SUR BASE DU CADRE THEORIQUE DIFFERENT SENSIBLEMENT DES RECOMMANDATIONS DE L'IASC, NOTAMMENT PAR L'ADOPTION DU PRINCIPE DE LA COMPTABILITE DE CAISSE ET PAR LES INFORMATIONS A FOURNIR A L'ETAT.
Author: CLAUDE.. DUSSAULT
Publisher:
ISBN:
Category :
Languages : fr
Pages :
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Book Description
UN SYSTEME COMPTABLE ADEQUAT DOIT ETRE EN MESURE DE FOURNIR DES INFORMATIONS PERTINENTES ET FIABLES AUX DIFFERENTS ACTEURS INTERESSES. POUR CE FAIRE, LE SYSTEME DOIT SE REFERER A DES NORMES ADAPTEES A L'ENVIRONNEMENT DE L'ENTREPRISE. UNE REFLEXION EST FAITE ICI SUR LES DIFFERENTES STRATEGIES OFFERTES AUX PVD POUR SE DOTER DE TELLES NORMES COMPTABLES. LA SOLUTION RETENUE EST CELLE CONSISTANT A ELABORER UN CADRE CONCEPTUEL SPECIFIQUEMENT CONCU POUR LES PAYS AFRICAINS. LE RWANDA EST PRIS COMME PAYS TEMOIN. L'OBJET DE CETTE RECHERCHE EST DE DEFINIR UN CADRE CONCEPTUEL QUI SOIT EN HARMONIE AVEC L'ENVIRONNEMENT DU PAYS CONCERNE. POUR OBTENIR CETTE HARMONIE, NOUS AVONS IDENTIFIE QUATORZE PROPRIETES DE L'ENVIRONNEMENT DE L'ENTREPRISE AINSI QUE LEURS INFLUENCE SUR LE DEVELOPPEMENT DE LA COMPTABILITE. A PARTIR DE CE CADRE CONCEPTUEL, NOUS AVONS ELABORE UN MODELE MATHEMATIQUE D'ANALYSE DES NORMES COMPTABLES. CELUI-CI OFFRE L'AVANTAGE DE POUVOIR APPLIQUER LOGIQUEMENT ET SYSTEMATIQUEMENT LE CADRE CHOISI. DANS L'ENSEMBLE, LES NORMES PRECONISEES SUR BASE DU CADRE THEORIQUE DIFFERENT SENSIBLEMENT DES RECOMMANDATIONS DE L'IASC, NOTAMMENT PAR L'ADOPTION DU PRINCIPE DE LA COMPTABILITE DE CAISSE ET PAR LES INFORMATIONS A FOURNIR A L'ETAT.
Author: Atelier national de reproduction des thèses de Lille
Publisher:
ISBN:
Category : Catalogs, Union
Languages : fr
Pages : 830
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Author: UNESCO
Publisher: UNESCO Publishing
ISBN: 9231003550
Category :
Languages : en
Pages : 112
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Author: Leslie Rainer
Publisher: Getty Publications
ISBN: 1606060430
Category : Architecture
Languages : fr
Pages : 438
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Book Description
Earthen architecture constitutes one of the most diverse forms of cultural heritage and one of the most challenging to preserve. It dates from all periods and is found on all continents but is particularly prevalent in Africa, where it has been a building tradition for centuries. Sites range from ancestral cities in Mali to the palaces of Abomey in Benin, from monuments and mosques in Iran and Buddhist temples on the Silk Road to Spanish missions in California. This volume's sixty-four papers address such themes as earthen architecture in Mali, the conservation of living sites, local knowledge systems and intangible aspects, seismic and other natural forces, the conservation and management of archaeological sites, research advances, and training.
Author: Youdeowei, A.
Publisher: CTA
ISBN: 929081506X
Category : Business & Economics
Languages : en
Pages : 192
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Book Description
This new, fully revised edition aims to serve as a guide for agricultural research scientists and other practitioners in writing papers for publication. It also looks to provide a resource manual for training courses in scientific writing. There are three new chapters on reporting statistical results, communicating science to non-scientific audiences and electronic publishing. In addition, the original chapters have all been rewritten to reflect current developments and to make the content more complete and easily comprehensible.
Author: Pascal Le Masson
Publisher: Springer
ISBN: 3319502778
Category : Technology & Engineering
Languages : en
Pages : 390
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Book Description
This textbook presents the core of recent advances in design theory and its implications for design methods and design organization. Providing a unified perspective on different design methods and approaches, from the most classic (systematic design) to the most advanced (C-K theory), it offers a unique and integrated presentation of traditional and contemporary theories in the field. Examining the principles of each theory, this guide utilizes numerous real life industrial applications, with clear links to engineering design, industrial design, management, economics, psychology and creativity. Containing a section of exams with detailed answers, it is useful for courses in design theory, engineering design and advanced innovation management. "Students and professors, practitioners and researchers in diverse disciplines, interested in design, will find in this book a rich and vital source for studying fundamental design methods and tools as well as the most advanced design theories that work in practice". Professor Yoram Reich, Tel Aviv University, Editor-in-Chief, Research In Engineering Design. "Twenty years of research in design theory and engineering have shown that training in creative design is indeed possible and offers remarkably operational methods - this book is indispensable for all leaders and practitioners who wish to strengthen theinnovation capacity of their company." Pascal Daloz, Executive Vice President, Dassault Systèmes
Author: Richard P. Brief
Publisher: Routledge
ISBN: 113560942X
Category : Business & Economics
Languages : en
Pages : 324
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Book Description
First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus. The purpose of this anthology is to facilitate future research by highlighting these historical developments and by showing how more recent theoretical and empirical research fits into the earlier history. The book is divided into four sections: historical overview; analytical properties of clean surplus; the theory of the clean surplus equation; and empirical implications.
Author: Philipp Fluri
Publisher: DCAF
ISBN: 8683543102
Category : Legislative oversight
Languages : en
Pages : 209
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Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22
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Book Description
Author: Somik V. Lall
Publisher: World Bank Publications
ISBN: 0821398393
Category : Business & Economics
Languages : en
Pages : 132
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Book Description
"This report was written by a team led by Somik V. Lall"--P. xi.
