scholarly journals Research on the Difference Between Accounting System and Tax Laws

2018 ◽  
Vol 227 ◽  
pp. 03007
Author(s):  
Yi Sun
Keyword(s):  
Adverse Effects ◽  
Historical Background ◽  
Tax Law ◽  
Accounting System ◽  
Tax Laws ◽  
The Difference ◽  
Objective Of Accounting

The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between objective of accounting system and goal of tax law, but the widening gap has brought about adverse effects on both the tax and ratepaying. The analysis shows that the difference between accounting system and tax law is coordination, the coordination between should follow certain principles promoted from two aspects of accounting system and tax law, so as to promote the further improvement of accounting system and tax law.

scholarly journals RANCANG BANGUN SISTEM INFORMASI PERSEDIAAN BAHAN BAKU DAN ADMINISTRASI GUDANG MAJEMUK (STUDI KASUS KAROSERI PT. XYZ MALANG)

2017 ◽  
Vol 2 (2) ◽  
pp. 146-152
Author(s):  
Denny Lukianto Kumala ◽  
Soetam Rizky Wicaksono
Keyword(s):  
Manufacturing Process ◽  
Raw Materials ◽  
Influential Factor ◽  
Raw Material ◽  
Accounting System ◽  
Accurate Calculation ◽  
Counting System ◽  
Administration System ◽  
The Difference ◽  
Production Losses

In the manufacturing process Bus and Mini Bus, a lot of the raw materials required. Raw materials are stored at many warehouses (especially on Body PT. XYZ Malang). Materials / goods are highly vulnerable to lost or stolen. The most influential factor in it is the counting system inventory / materials and administration. These changes will have an impact on the process of goods more accurate calculation based on the demand of production. Losses will have a greater likelihood of being used if the system can not address the calculation of the goods/raw materials better.And administration system that can cope with the calculation of the goods/raw materials are better here is a system that can calculate expenditures for production based on the incoming bill alone, and can calculate the receipt of goods in accordance with the letter received by the supplier. The system can also provide reports based on existing transactions during a certain period.With the inventory system and the administration is then the difference between the goods that previously occurred can be minimized and raw material inventory accounting system can work better.

scholarly journals Income Tax: Genesis of Definition and Object of Accounting

2020 ◽  
pp. 38-46
Author(s):  
G. BASHYROVA
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Legal Framework ◽  
The State ◽  
Tax Law ◽  
Accounting System ◽  
Economic Interests ◽  
Main Components ◽  
Definition Of ◽  
The Impact

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

scholarly journals Ideologi Politik dalam Khazanah Penafsiran: Ayat-ayat Legitimatif al-Qur’ān pada Kasus Suksesi Abū Bakr al-Ṣiddīq

2019 ◽  
Vol 5 (1) ◽  
pp. 1-25
Author(s):  
Baihaki Baihaki
Keyword(s):  
Political Ideology ◽  
Historical Background ◽  
The Political ◽  
Political Affiliation ◽  
Succession Process ◽  
The Difference ◽  
The One

The study focuses on the discussion of a political polemic which has led to theological disputes and has subsequently created various types of interpretations of the Qur’ān. In this context, the author limits the discussion into three main treasures, namely Sunnī, Shī‘ah, and Mu‘tazilah. The polemic commenced due the succession process of Abu Bakr’s caliphate. It has been known that the Sunnī group claimed Abu Bakr as the successor of the Prophet Muhammad, while the Shī‘ah people demanded ‘Alī b. Abī Ṭālib as the one who possesses right to be the successor of the Prophet. Different political affiliation has consequently led to different interpretations of the Holy texts produced by these different groups. It is, therefore, interesting to observe how the similar Qur’anic verses are interpreted differently. Comparing inter-stream interpretations of the Qur’ān will show us the difference and contestation of meaning among them. This article will demonstrate how an interpreter of al-Qur’ān has been always influenced by the context of his/her historical background and expertise, including the political ideology he or she affiliated to.

goods and cash are shown sometimes together, sometimes sepa­ rately. This inventory may be compared to the assets of modem bal­ ance sheets. It was accompanied by a cash statement. There were no liabilities since long-term debts had been forbidden by the stat­ utes since 1702. The Company relied only on the funds contrib­ uted by its partners or on profits. After 1785, short-term debts were separated from each corresponding item of receipts. It was not until 1820 when the use of double entry bookkeeping showed liabilities as they are shown at the present time. Those liabilities included short-term debts and estimated liabilities so that the net worth (called “capital net") could be calculated. Inventory was never compared to the receipts and payments statement as a means of verifying the inventory. For example, depreciation was calculated at the end of the 18th century in order to have an accurate inventory, but it was never featured clearly in the calcula­ tion of profit. The 18th item of the statutes of Plastrier’s Company3 men­ tions that profit is the difference between receipts and payments, and that "they were quarterly calculated after the constitution of a 15000£ (livres toumois) reserve." This was the only means the Company had of knowing how much could be paid to the owners. Such a simplified system was entirely in line with the desire to keep this information confidential. According to Sellon, an important Genevese shareholder of the Company, the simplified accounting system allowed any director, ignorant of accounting, to hold the Ledger sans confidens, that is without the help of a qualified accountant, so that secrets of the business could be preserved. The term "capital" was not used. The statutes only say fonds or effets, which correspond to the inventory value of all the assets of the Company at a fixed date. The owners' contributions to capital were made either in-kind (Venetian glass from Pocquelin in 1667) or in cash after 1702. They were considered an advance to the company, rewarded at a 10% rate. However, these advances were never refunded so that they can be considered as capital. The number of partners was fewer than ten before 1695. After that date, through inherit­ ances and the selling of ownership interests, the number of part­

2014 ◽  
pp. 252-252
Keyword(s):  
18Th Century ◽  
Accounting System ◽  
Short Term ◽  
Net Worth ◽  
Knowing How ◽  
The Difference ◽  
Double Entry

255 THE ESTROGENIC EVALUATION OF PARABENS USING RAT UTERINE CALBINDIN-D9k

2010 ◽  
Vol 22 (1) ◽  
pp. 285
Author(s):  
T. T. B. Vo ◽  
E. B. Jeung
Keyword(s):  
Gene Expression ◽  
Adverse Effects ◽  
Treated Group ◽  
Environmental Chemicals ◽  
Female Rats ◽  
Protein Levels ◽  
Calbindin D9k ◽  
The Difference

In the current study, calbindin-D9k (CaBP-9k), a potent biomarker for screening estrogen-like environmental chemicals in vivo and in vitro, was adopted to examine the potential estrogen-like property of the following parabens: propyl-, isopropyl-, butyl-, and isobutyl-paraben. Immature female rats were administered for 3 days from postnatal day 14 to 16 with 17?-ethinylestradiol (EE, 1 mg/kg of body weight (BW) per day) or parabens (62.5, 250, and 1000 mg/kg of BW per day). In uterotrophic assays, significantly increased uterus weights were detected in the EE-treated group and in the groups treated with the greatest dose of isopropyl-, butyl- and isobutyl-paraben. In addition, these parabens induced uterine CaBP-9k mRNA and protein levels, whereas co-treatment of parabens and fulvestrant (Faslodex, formerly known as ICI 182, 780), a pure estrogen receptor (ER) antagonist, completely reversed the paraben-induced gene expression and increased uterine weights. To investigate the ER-mediated mechanism(s) by which parabens exert their effects, the expression level of ERα and progesterone receptor (PR) was analyzed. Exposure to EE or parabens caused a dramatic decrease in expression of both ER? mRNA and protein levels, whereas co-treatment with fulvestrant reversed these effects. These data showed the difference of CaBP-9k and ER? expression, suggesting that CaBP-9k might not express via ER? pathway. In the effect of parabens on CaBP-9k expression through PR mediation, a significantly increased expression of uterine PR gene, a well-known ER regulating gene, at both transcriptional and translational levels was indicated in the greatest dose of isopropyl- and butyl-paraben. These parabens induced PR gene expression that was completely blocked by fulvestrant. This result indicates that CaBP-9k expression might involve PR mediates in the estrogenic effect of paraben in immature rat uteri. Taken together, parabens exhibited an estrogen-like property in vivo, which might be mediated by a PR and/or ER? signaling pathway. In addition, our results expanded the current understanding of the potential adverse effects of parabens associated with their estrogen-like activities. Further investigation is needed to elucidate in greater detail the adverse effects of parabens in humans and wildlife.

Knowledge management and information management: A tale of two siblings

2020 ◽  
Vol 37 (2) ◽  
pp. 69-77
Author(s):  
Judy Payne ◽  
Jonathan Fryer
Keyword(s):  
Knowledge Management ◽  
Adverse Effects ◽  
Tacit Knowledge ◽  
Information Management ◽  
Future Development ◽  
Codified Knowledge ◽  
Current State ◽  
The Difference ◽  
The Way

Confusion has long existed between knowledge management (KM) and information management (IM). To the uninitiated, the difference between KM and IM is unclear – largely because there are no universally accepted definitions of ‘knowledge’ and ‘information’. But the confusion is not limited to the uninitiated. KM and IM specialists argue over the meaning of explicit and tacit knowledge, over the difference between information and data, and over the difference between codified knowledge and information. Why? And does any of this matter? This article explores the confusion between KM and IM by reflecting on the origins, development and current state of the two disciplines. The words we use to think and talk about KM and IM directly influence the way we practise KM and IM: and in some contexts, confusion between KM and IM has serious adverse effects on understanding and practice. The solution might lie in closer future development of the two disciplines – as long as practitioners appreciate that KM and IM are distinct but complementary, we talk to each other, and we pay attention to the words we use.

scholarly journals The Effect of Methimazole on Thyroid Gland Uptake of Technetium in Hyperthyroid Patients

2012 ◽  
Vol 1 (1) ◽  
pp. 8-12
Author(s):  
Farshid Gheisari ◽  
Gholamreza Pishdad ◽  
Mehrdad Emami ◽  
Kasra Behdad ◽  
Aida Karimpour ◽  
...  
Keyword(s):  
Thyroid Gland ◽  
Adverse Effects ◽  
Region Of Interest ◽  
Medical Sciences ◽  
Time Saving ◽  
Peripheral Tissues ◽  
Technetium 99M ◽  
Thyroid Scan ◽  
Number Of Patients ◽  
The Difference

Introduction: The aim of this study was to investigate the effect of methimazole on Technetium-99m reabsorbing by thyroid gland , it may be possible to perform thyroid scan when the patients are on the methimazole, this can be time saving and decrease the adverse effects of discontinuing methimazole. Patients and Methods: Among all the patients with hyperthyroidism who referred to nuclear medicine ward of Shiraz University of medical sciences, 50 patients were randomly selected. we asked the patients who were on Methimazole, to discontinue the usage of all drugs (not Methimazole) and foods which are effective on thyroid gland for 1 week, after that thyroid scan was performed for these patients. In The other episode, we asked them to discontinue the usage of all drugs (also Methimazole) and foods which are effective on thyroid gland for 1 week and then thyroid scan was performed again .Revealed data was analyzed under supervision of statistical specialist with descriptive methods on SPSS. Results: 34 patients were males (68%) and other was females. Mean age of the patients was 53.5 years. (Min: 39 years and max: 75 years) Although The ROI (Region of Interest) of thyroid was increased in the patients who used methimazole before scan 398.72(SD: 191.73) than the patients who discontinued for one week 380.15 (SD: 112.49), but the difference wasn’t statistically significant. The ROI of peripheral tissue of the thyroid was decreased in the patients who used methimazole before scan 26.44(SD: 5.42) than the patients who discontinued for one week 27.0414 (SD: 5.57), but the difference wasn’t statistically significant. Discussion: In conclusion, we demonstrated that methimazole pretreatment does not interfere with either the efficacy of ROI and reabsorbing of Technetium-99m in thyroid gland and peripheral tissues. A possible limitation of this study is the number of patients in the sample.So it seems that it may be possible to perform thyroid scan when the patients are on the methimazole, this can be time saving and decrease the adverse effects of discontinuing methimazole. [GMJ. 2012;1(1):8-12]

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