Accounting & Administration @ ScienceIndex.com
Mannheim, Germany (PRWEB) October 09, 2012
ScienceIndex.com is a Accounting and Administration Sciences Social Network established in 1998 to index the very latest news, headlines, references and resources from science journals, books and websites worldwide. The site covers news in all fields of biology, business, chemistry, engineering, geography, health, mathematics and society. In the field of Business Sciences, the site has now included the two new categories Accounting and Administration. While the Accounting section covers the bookkeeping methods of business transactions and statements concerning the assets, liabilities, and operating results of businesses, the Administration section covers the management of a government or large institution.
ScienceIndex.com's Business Category covers commercial, industrial, and professional occupation. Its seven sections include Accounting, Administration, Economics, Finance, Management, Marketing and Nonprofits. Users can receive alerts for newly published content in this category by subscribing to ScienceIndex.com's Business Category RSS feed.
ScienceIndex.com's Accounting Section covers the bookkeeping methods of business transactions and statements concerning the assets, liabilities, and operating results of businesses. It currently contains 2,855 articles derived from 63 scientific journals. The latest articles in this category are also available through an Accounting Section RSS feed. One of the latest additions in this section illustrates an ethical tax dilemma between support of hobby and trade or business in the presence of competing incentives and client pressure. The authors explain that tax practitioners face an additional challenge when making judgment decisions: competing incentives and pressure from the client. Practitioners not only have obligations to their clients but are also obligated to uphold the tax system. Balancing professional responsibilities with other incentives and pressures introduces an ethical dimension to the issue. Another recently included article describes how preparers perceive costs and benefits of IFRS for SMEs and provides empirical evidence from the Netherlands. A recently included article tries to help understanding the consequences of accounting standards in Europe and covers the role of EFRAG. The authors argue that there is a significant role for academic research to play in that process and that intermediaries, such as European Financial Reporting Advisory Group, can serve to bring research to.
ScienceIndex.com's Administration Section covers the management of a government or large institution. It currently contains 3,674 articles derived from 62 scientific journals. The latest articles in this section are also available through a Administration Section RSS feed. One recently included article in this section provides examples for rising world welfare and provides an estimation using nonparametric bounds on welfare measures. The author measures world inequality and welfare over time by constructing robust bounds for these series instead of imposing parametric assumptions to compute point estimates. He shows that no conclusion about whether world inequality rose or fell between 1970 and 2006 can be drawn from the bounds. He also demonstrates that this conclusion is robust to different measures of inequality and GDP, and generalizes the nonparametric bounds to account for potential nonresponse and nonrepresentativeness of survey data. Another article provides a field experiment on lifetime energy costs and household appliances to bridge the energy efficiency gap. The authors conducted a natural field experiment in collaboration with an electrical retailer to test strategies for influencing sales of household appliances. For fridge-freezers, the authors find no significant effects. For tumble driers, the combined treatment and training treatment reduce average energy use of tumble driers sold by 4.9% and 3.4%.
The Sciences Social Network currently contains over 1.82 million posts distributed among its' 75 categories. 80,617 users monitor 12,799 journals publishing within the scope of the site. Since new science content is discovered in real-time, the delay between original publication and appearance at ScienceIndex.com is no more than two days. The site provides an advanced search feature which suggests up to ten closely related articles for a search and every displayed post.