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Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as "the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."

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Q: Different definitions of accounting by different authors?
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Should months be abbreviated in a sentence?

There is no definite answer to this question. However, most linguists and authors believe that no abbreviations should be used in a sentence. They are used for note-taking, or as headings for letters or compositions. no they should not be abbreviated no they should not be abbreviated


What is an international journal?

All journals are not same. Anyone can start a print or on-line, open access journal and begin to earn by seeking submission fee. Publication in such journals can bring a great disrepute to the author. So check carefully where you are publishing your paper/article.An International Journal has following attributes (Compulsory):(a) An ISSN number(b) Receives recognition and support from a committed editorial board comprising reputed scholars from across the world(c) A well defined (often very strict) peer review process(d) Regular contributions from authors belonging to many different countries(e) Indexing and Abstracting by prestigious internationalagencies(f) International circulation(g) The publisher operates at the international level [Blackwell, Sage, Routledge, Elsevier, Macmillan etc.] or brought out by an international university/institute [Oxford, Cambridge, Standford etc.]A journal brought out by an individual as a publisher or a group of individuals is not international even if it claims to be so.Optional: Impact factor adds a great prestige to the journal. Note that Impact factors are calculated yearly for those journals that are indexed in the Journal Citation Reports.Beware:The substandard journals, with a focus on making money, mislead the authors by mentioning 'impact factor' which is not awarded by Thompson ISI. Either they calculate the impact factor on their own or get it from some agency which dupes unscrupulous but unaware editors of these substandard journals. Unfortunately these journals include the word 'international' in the title itself.


Why some authors says that sales are nominal account?

no sales is not a nominal account. because nominal account says" debit all expenses and credit all income and gain account. " all things which are tangible is call real account. u can touch the goods..Land and Buildings; and Office Machinery A nominal account is account for income and expenses e.g Rent and rates account or subscription account.


What is ICV of journal?

IndexCopernicus Evaluation MethodologyStage 1.Detailed Parametrical analysisThe following groups of parameters are evaluated:Scientific quality: 580 base points (58.0%)Editorial quality: 200 base points (20.0%)International availability: 135 base points (13.5%)Frequency-Regularity-Stability: 50 base points (5.0%)Technical quality: 35 base points (3.5%)Total: 1000 base points (100,0%)Stage 2.Negative score analysisNegative score is given for:irregular or late issuance [late by up to one publishing period (-30), joint issues (-50), late more than one publishing period (-60)];Unethical advertisement placement [within article (-60), directly before/after article (-40).Stage 3.Expert peer-reviewFrequency-Regularity-Stability: 50 base points (5.0%)Scientific significance of the published material [±20]Up-to-date content [±20]Educational value [±20].How do we calculate Index Copernicus Value (ICV)First, Base Points (BP) are converted into 10 points Total Basic Score (TBS), then:For journals indexed in Current Contents Index Copernicus Value (ICV) calculations are based on the following formula: 9+[(TBS)×(IF)] (where IF = impact factor value).This formula ensures that the journals indexed at Current Contents a have minimum ICV of =9 points.For the rest of journals which are NOT indexed in Current Contents TBS=ICVI. Scientific QualityThe following parameters have been evaluated:International indexation. Three levels of indexation have been defined: Basic level - indexation in international bibliographic databases EXCEPT Index Medicus/MEDLINE and Current Contents.MEDLINE level (indexation at Index Medicus/MEDLINE). The score can be lowered if a journal does not or is late with its delivery of XML files according to Medline requirements.Indexation is carried out at the Philadelphia Institute of Scientifi c Information's Master Journal List (based on impact factor). IF is used in the calculation algorithm of Index Copernicus Value (ICV) - see above.Annual percent of original research papers An original research paper is one, which presents the results of empiric investigation (clinical or laboratorial) divided into the following sections: background, material and methods, results, discussion, conclusions, references. The percentage of the original work published in a journal refl ects its character (scientific or educational) and indicates the potential interest of researchers in publishing there.The number of papers published annually from centres outside the journal's country of origin indirectly indicates a degree of the journal's acceptance on the international market. The more international publications - the higher the score.Number of all papers published on annual basis Reflects potential authorship and acceptance for the journal. Only papers published in regular issues are considered. Papers published in special issues or supplements are not counted as they are not considered to undergo the regular peer-review process. It will also be assessed if the papers published in a journal come from a source associated with the publisher or editorial board only, lowering the IC score.The International Editorial Board adds to the score, for it creates a chance to further the journal's development.II. Editorial qualityCover page [all the following items should appear clearly: title, ISSN, frequency, volume/issue/part number, month/year].The leading element of editorial quality is the uniform composition of presented manuscripts and adherence to a journal's instruction for it's authors. The following parameters are evaluated: The summary should count 200-250 words and have a structured form, i.e. refl ect structure of an article (background, material and methods, results, conclusion). Non-structural summaries consisting of less than 200 words will receive a penalty.Key words should not repeat the title of the manuscript. Ideally, authors should use key words selected from the MeSH catalogue.Uniform presentation of original manuscripts. Research works should be divided into background, material and methods, results, discussion, conclusions, references.References should be presented in consecutive order (as they are cited in the text). The first six authors should be presented. Journal title abbreviations should be in Medline standard. Citations in the text should be marked by Arab numbers in brackets or in the upper. Each citation item should be placed in a separate paragraph. Alphabetical order, "en block" presentation or incorrect abbreviation of journal titles lowers the score.Information for authors should be included in each journal issue, and should contain: The general rules of the manuscript evaluation process, disclosing conflicts of interest between the referee and author, the referee and research sponsor, the author and research sponsor, the patient's privacy rights and ethical issues in animal and clinical research (Editorial Policy).Detailed editorial and technical information regarding manuscript preparation (Instruction for Authors)Editorial information should include a list of Editorial Board members, editorial correspondence addresses, the name and address of the publisher, ISSN and frequency of issuance (monthly, quarterly)Advertisements should be placed on editorial pages (at the beginning and/or end of a journal).Advertisement within scientifi c content, i.e. before, inside and directly after an article is undesirable and lowers the IC score.III. International availabilityInternational availability is important for the proper development of a scientifi c journal. Two factors are taken into consideration:The language of publication: English is preferable, since this is the universal language of science.Journals published in other languages should have full size (200-250 words) structural summaries in English and a bilingual article title as well as table/fi gure subtitles.Internet availability: The internet is an important medium for scientific publications and for the exchange of professional information. It is due to its global availability, speed and low cost of publication, in comparison with printed journals. Internet availability enhances a journal's chance of broadening circulation and accelerating development. Access to editorial information, the table of contents, summaries, full text articles and search tools are evaluated. The preferred language of a website is English.IV. Frequency-Regularity-Market stabilityThis group of parameters assesses the editor's publishing/managing effi ciency. We evaluate:Regularity of issuance, which is an important factor for a journal's stability and one of the key evaluation parameter at other international indexing databases such as Medline and Current Contents. Journals of an irregular issuance, those which are late, or those which issue joint issues receive a lower score.We add score to journals on their continued presence on the market.V. Technical qualityTechnical quality assesses proper presentation of the scientific content. The quality of the preprint process, especially desktop publishing (DTP), the ability to print in colour, and the quality of paper (acidfree is preferred) are evaluated. The preferred format of a journal is A4.


What type of asset is rarely strategic?

Version:1.0 StartHTML:0000000175 EndHTML:0000010528 StartFragment:0000002911 EndFragment:0000010492 SourceURL:file://localhost/Users/lou20112012/Documents/The%20BeatlesThe Beatles were an English rock band formed in Liverpool in 1960, and one of the most commercially successful and critically acclaimed acts in the history of popular music.[1] The group's best-known lineup consisted of John Lennon (rhythm guitar, vocals), Paul McCartney (bass guitar, vocals), George Harrison (lead guitar, vocals) and Ringo Starr (drums, vocals). Rooted in skiffle and 1950s rock and roll, the group later worked in many genres ranging from pop ballads to psychedelic rock, often incorporating classical and other elements in innovative ways. Their enormous popularity first emerged as "Beatlemania"; as their songwriting grew in sophistication by the late 1960s, they came to be perceived by many fans and cultural observers as an embodiment of the ideals shared by the era's sociocultural revolutions.Initially a five-piece lineup of Lennon, McCartney, Harrison, Stuart Sutcliffe (bass) and Pete Best (drums), they built their reputation playing clubs in Liverpool and Hamburg over a three-year period from 1960. Sutcliffe left the group in 1961, and Best was replaced by Starr the following year. Moulded into a professional act by manager Brian Epstein, their musical potential was enhanced by the creativity of producer George Martin. They gained popularity in the United Kingdom after their first single, "Love Me Do", became a modest hit in late 1962, and they acquired the nickname the "Fab Four" as Beatlemania grew in Britain over the following year. By early 1964 they had become international stars, leading the "British Invasion" of the United States pop market. The band toured extensively around the world until August 1966, when they performed their final commercial concert. From 1966 they produced what many critics consider to be some of their finest material, including the innovative and widely influential albums Revolver (1966), Sgt. Pepper's Lonely Hearts Club Band (1967), The Beatles (1968) and Abbey Road(1969). After their break-up in 1970, the ex-Beatles each found success in individual musical careers. Lennon was murdered in 1980, and Harrison died of cancer in 2001. McCartney and Starr remain active.The Beatles are the best-selling band in history, with estimated sales of over one billion units.[2] They have had more number-one albums on the UK charts and have held the top spot longer than any other musical act. According to the RIAA, they have sold more albums in the US than any other artist, and in 2008 they topped Billboardmagazine's list of all-time Hot 100 artists. They have received 7 Grammy Awards from the American National Academy of Recording Arts and Sciences and 15 Ivor Novello Awards from the British Academy of Songwriters, Composers and Authors. They were collectively included in Timemagazine's compilation of the 20th century's 100 most influential people.

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