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Yuji Ijiri
Yuji Ijiri () (24 February 1935 – 18 January 2017) was a Japanese economist, accounting researcher and educator. He was the Robert M. Trueblood University Professor of Accounting and Economics at Carnegie Mellon University until his retirement on June 30, 2011. He is noted in economics and finance for his contributions to research on firm growth and the general field of mathematical economics, and in particular power laws in economics. In accounting, he is known for his proposal of triple-entry accounting. At the age of 21 he became a Certified Public Accountant in Japan, and remains the youngest person to do so. He died of natural causes on 18 January 2017. Education Ijiri attended Nara High School of Commerce, during which he took a test that allowed him to take the CPA exam without a degree. In 1953, he passed the exam while continuing schooling at Doshisha Junior College. He also attained a law degree in 1953 from Ritsumeikan University. Attended graduate school at ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kobe
Kobe ( ; , ), officially , is the capital city of Hyōgo Prefecture, Japan. With a population of around 1.5 million, Kobe is Japan's List of Japanese cities by population, seventh-largest city and the third-largest port city after Port of Tokyo, Tokyo and Port of Yokohama, Yokohama. It is located in the Kansai region, which makes up the southern side of the main island of Honshu, Honshū, on the north shore of Osaka Bay. It is part of the Keihanshin metropolitan area along with Osaka and Kyoto. The Kobe city centre is located about west of Osaka and southwest of Kyoto. The earliest written records regarding the region come from the , which describes the founding of the Ikuta Shrine by Empress Jingū in AD 201.Ikuta Shrine official website – "History of Ikuta Shrine" (Japanese) [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitte ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Japanese Economists
Japanese may refer to: * Something from or related to Japan, an island country in East Asia * Japanese language, spoken mainly in Japan * Japanese people, the ethnic group that identifies with Japan through ancestry or culture ** Japanese diaspora, Japanese emigrants and their descendants around the world * Japanese citizens, nationals of Japan under Japanese nationality law ** Foreign-born Japanese, naturalized citizens of Japan * Japanese writing system, consisting of kanji and kana * Japanese cuisine, the food and food culture of Japan See also * List of Japanese people * * Japonica (other) * Japanese studies , sometimes known as Japanology in Europe, is a sub-field of area studies or East Asian studies involved in social sciences and humanities research on Japan. It incorporates fields such as the study of Japanese language, history, culture, litera ... {{disambiguation Language and nationality disambiguation pages ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Academics
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers. Management accounting focuses on the measurement, analysis and reporting of information for internal use by management to enhance business op ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Minnesota Alumni
A university () is an institution of tertiary education and research which awards academic degrees in several academic disciplines. ''University'' is derived from the Latin phrase , which roughly means "community of teachers and scholars". Universities typically offer both undergraduate and postgraduate programs. The first universities in Europe were established by Catholic monks. The University of Bologna (), Italy, which was founded in 1088, is the first university in the sense of: *being a high degree-awarding institute. *using the word (which was coined at its foundation). *having independence from the ecclesiastic schools and issuing secular as well as non-secular degrees (with teaching conducted by both clergy and non-clergy): grammar, rhetoric, logic, theology, canon law and notarial law.Hunt Janin: "The university in medieval life, 1179–1499", McFarland, 2008, , p. 55f.de Ridder-Symoens, Hilde''A History of the University in Europe: Volume 1, Universities in the Mi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
2017 Deaths
This is a list of lists of deaths of notable people, organized by year. New deaths articles are added to their respective month (e.g., Deaths in ) and then linked below. 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 Earlier years ''Deaths in years earlier than this can usually be found in the main articles of the years.'' See also * Lists of deaths by day * Deaths by year (category) {{DEFAULTSORT:deaths by year ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1935 Births
Events January * January 7 – Italian premier Benito Mussolini and French Foreign Minister Pierre Laval conclude Franco-Italian Agreement of 1935, an agreement, in which each power agrees not to oppose the other's Colonial empire, colonial claims. * January 12 – Amelia Earhart becomes the first person to successfully complete a solo flight from Hawaii to California, a distance of . * January 13 – A plebiscite in the Saar (League of Nations), Territory of the Saar Basin shows that 90.3% of those voting wish to join Germany. * January 24 – The first canned beer is sold in Richmond, Virginia, United States, by Gottfried Krueger Brewing Company. February * February 6 – Parker Brothers begins selling the board game Monopoly (game), Monopoly in the United States. * February 13 – Richard Hauptmann is convicted and sentenced to death for the kidnapping and murder of Charles Lindbergh Jr. in the United States. * February 15 – The discovery and clinical developme ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Hall Of Fame
The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and practice. Since its inception in 1950 at The Ohio State University, it has honored 120 influential accounting professors, professional practitioners, and government and business accountants from the United States and other countries. Annual inductions to The Accounting Hall of Fame are the customary procedure. However in some years there are no inductions and in others multiple inductions are made. Selection to The Accounting Hall of Fame is intended to honor and recognize distinguished service and contributions to the progress of accounting in any of its various fields. Evidence of such service includes contributions to accounting research and literature, significant service to professional accounting organizations, wide recognition as an a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Accounting Association
The American Accounting Association (AAA) promotes accounting education, research and practice. The Association mission is to further the discipline and profession of accounting through education, research and service. The organization is the largest association of accountants in academia. AAA also focuses on: information systems, artificial intelligence/ expert systems, public interest, auditing, taxation (the American Taxation Association is a Section of the AAA), international accounting, teaching, and curriculum. AAA publishes '' The Accounting Review,'' '' Accounting Horizons'' and ''Issues in Accounting Education.'' History Incorporation papers in the District of Columbia in the name of “The American Association of University Instructors in Accounting” were registered in 1916 as noted in the AAA's 50 year history, ''American Accounting Association: Its First Fifty Years, 1916–1966.'' On occasion of its 75th year ''The Third-Quarter Century of the American Accoun ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Momentum Accounting And Triple-Entry Bookkeeping
Momentum accounting and triple-entry bookkeeping is an accounting system developed by Japanese academic Yuji Ijiri.Yuji Ijiri, Momentum accounting, and triple-entry bookkeeping: exploring the dynamic structure of accounting measurements, Studies in Accounting Research, Vol. 31., American Accounting Association, Sarasota, 1989. It is proposed as an alternative to double-entry bookkeeping Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a ..., the standard method used in worldwide financial accounting. Referred to as momentum accounting and triple-entry bookkeeping, this system introduces changes to double-entry bookkeeping by focusing on tracking changes in balances, revenue earning, and cash collection. While double-entry records each transaction with two entries (typically a debit an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting
Accounting, also known as accountancy, is the process of recording and processing information about economic entity, economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and Regulatory agency, regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers. Management accounting focuses on the measurement, analysis and reporting of information for internal use by ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Empire Of Japan
The Empire of Japan, also known as the Japanese Empire or Imperial Japan, was the Japanese nation state that existed from the Meiji Restoration on January 3, 1868, until the Constitution of Japan took effect on May 3, 1947. From Japan–Korea Treaty of 1910, 1910 to Japanese Instrument of Surrender, 1945, it included the Japanese archipelago, the Kuril Islands, Kurils, Karafuto Prefecture, Karafuto, Korea under Japanese rule, Korea, and Taiwan under Japanese rule, Taiwan. The South Seas Mandate and Foreign concessions in China#List of concessions, concessions such as the Kwantung Leased Territory were ''de jure'' not internal parts of the empire but dependent territories. In the closing stages of World War II, with Japan defeated alongside the rest of the Axis powers, the Japanese Instrument of Surrender, formalized surrender was issued on September 2, 1945, in compliance with the Potsdam Declaration of the Allies of World War II, Allies, and the empire's territory subsequent ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
