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Cai, Jun, Miao Luo und Alan J. Marcus. „Financial health and the valuation of corporate pension plans“. Journal of Pension Economics and Finance 19, Nr. 4 (19.11.2019): 459–90. http://dx.doi.org/10.1017/s1474747219000210.
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AbstractWe return to the long-standing question ‘Who owns the assets in a defined benefit pension plan?’ Unlike earlier studies, we condition the market's assessment of implicit property rights on the sponsoring firm's financial health. Valuations of financially strong firms, and those that are strengthening, are more responsive to pension plan funding. For these firms, each extra dollar of net plan assets is valued at between $0.50 and $1.00. In contrast, for weak and weakening firms, valuation effects are statistically indistinguishable from zero. This result is consistent with the higher likelihood that they will renege on their pension obligations.
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Szczęśniak, Paweł. „Znaczące pogorszenie sytuacji finansowej banku a podatek od niektórych instytucji finansowych“. Studia Iuridica Lublinensia 28, Nr. 3 (21.12.2019): 89. http://dx.doi.org/10.17951/sil.2019.28.3.89-99.
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<p>The subject of this article was the analysis of the impact of a significant deterioration of the bank’s financial standing on the obligation to pay the tax on certain financial institutions. The assessment that a significant deterioration of the financial situation has occurred results in the creation of obligations and rights towards the bank not only under banking law but also tax law. On the one hand, the bank is obliged to implement a rehabilitation plan. On the other hand, the bank obtains the right to be exempted from the tax on certain financial institutions. In this respect, difficulties emerge for group recovery plans. The plans may be drawn up both for bank holdings and for cooperative banking mutual solidarity systems. The research problem discussed herein boils down to the assessment of whether a significant deterioration of the situation of one of the member banks of the aforementioned corporate structures results in the initiation of the group recovery plan. Adopting such a hypothesis means that all the banks covered by the group recovery plan, regardless of their financial situation, would be exempted from the tax on certain financial institutions. The purpose of this study was to prove the claim that the exemption from the tax on certain financial institutions applies only to banks that have implemented recovery plans due to a significant deterioration of their financial situation. In view of the directive to keep the legal order consistent and coherent, banks that have not experienced a significant deterioration of their financial situation will not be entitled to take advantage of the tax exemption. Therefore, the interpretation of the provisions of the Act on the tax on certain financial institutions must cover the objective of the exemption, namely counteracting the deteriorating situation of unprofitable operators.</p>
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Astanakulov, O. T., und E. G. Sheina. „Creating methodological means of analyzing and evaluating the feasibility of investment projects“. National Interests: Priorities and Security 16, Nr. 10 (15.10.2020): 1900–1920. http://dx.doi.org/10.24891/ni.16.10.1900.
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Subject. The article discusses the economic relations of entities and investors in articulating and implementing an investment policy and managing the investment of financial resources. Objectives. We determine distinctions of creating and using a business plan of an investment project, illustrating the case of an industrial enterprise, and evaluate its performance indicators. The study also provides recommendations for mitigating investment risks identified in monitoring. Methods. Research is based on methods of the structural logic analysis and expert assessments. We hypothesize that a new investment project will be more effectively developed and implemented if there is a correct and appropriate business plan of the project and inherent investment risks are pre-assessed. Results. We analyzed statistical and dynamic methods for evaluating investment projects, found their strengths and weaknesses. Consequently, we selected optimal financial results of investment project studies, which are presented as business plans. The article sets out the methodological approach to ranking investment project risks through materiality and probability indicators, which are point-based and depend on the expert assessment method. This will allow for a more detailed classification of all risks associated with capital investment. Conclusions and Relevance. The article presents the assessment and rationale of the business plan on the investment project for industrial waste recycling, through a set of methods for evaluating the effectiveness of the investment project, so as to improve financial position and liquidity of the enterprise in the long run.
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Onyusheva, Irina, und Rajavadivel Santhanakrishnan. „RISK ASSESSMENT AND MITIGATION STRATEGIES FOR AFRICAN MARKETS EXPANSION: THE CASE OF PHENIX CONSTRUCTION TECHNOLOGIES“. EUrASEANs: journal on global socio-economic dynamics, Nr. 5(12) (30.09.2018): 29–38. http://dx.doi.org/10.35678/2539-5645.5(12).2018.29-38.
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This paper is devoted to the issues of risk assessment and mitigation strategies. It also presents an academic adaptation of the comprehensive business expansion plan comprising of a business model, human resource planning, projected financial statements, marketing and sales plans developed and implemented by the Phenix Construction Technologies Company for African markets in the capacity of general and regional management experience of the company during 2014-2016.
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Sinenko, Sergey, und Ivan Savin. „Assessment of sufficiency of financial resources according to plan of investment project of cooperation“. E3S Web of Conferences 217 (2020): 07026. http://dx.doi.org/10.1051/e3sconf/202021707026.
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The choice of an investment project is based on all the information collected and obtained at all the previous stages of the formulation of the project, the choice of the most effective for the implementation of the investment project from the whole set of alternative ones is made. The main task to be solved in determining the financial viability of a project is to assess its ability at all stages of development to timely and fully respond to the existing financial obligations, that is, to assess the solvency and liquidity of the project. Financing of entrepreneurial firms is a set of forms and methods, principles and conditions of financial support for simple and extended reproduction. When calculating economic efficiency, the discounting method is used, for the need to compare the values of cash receipts and payments, spaced over time. In the economic assessment of efficiency in this work, a dynamic method based on discounting was used.
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Boiko M. O. und Gevrek Yu. S. „PROBLEMATIC ASPECTS OF FINANCIAL RISK ASSESSMENT METHODOLOGY IN STEVEDORING COMPANIES“. World Science 1, Nr. 12(52) (30.12.2019): 32–38. http://dx.doi.org/10.31435/rsglobal_ws/30122019/6828.
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The study is dedicated to identification of problematic aspects of financial risk assessment methodology on the example of stevedoring companies. In research established the list of issues for improvement the methodology of financial risk assessment both in theoretical and practical aspects. Formulated industry features of the stevedoring companies’ activity, relevant factors from the perspective of financial risk impact on results of activity, among which are distinguished: loss of net sales, exchange rate instability and decrease of financial stability. It was found that the loss of net income from the sale of state stevedoring companies of Ukraine occurred: due to the failure to fulfill the plan of cargo processing by reducing the number of the number of ship-measures and change of the nomenclature of cargo towards the less profitable and instability of the US dollar. Particular attention is paid to assessing the level of financial stability of state-owned stevedoring companies in Ukraine and identifies a downward trend in recent years. It is argued that the definition of factors that affect financial risks should be conducted using factor analysis, mathematical models that require comprehensive consideration of uncertainty factors and related to the peculiarities of stevedoring companies operation. The feasibility of drawing up a financial risk map and the options of management's response to their presence have been proved.
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Stungurienė, Stanislava, und Laima Urbšienė. „ASSESSMENT OF CONSTRUCTION OBJECT FINANCING SOLUTIONS / STATYBOS OBJEKTŲ FINANSAVIMO SPRENDIMŲ ĮVERTINIMAS“. Technological and Economic Development of Economy 17, Nr. 4 (18.01.2012): 579–94. http://dx.doi.org/10.3846/20294913.2011.580590.
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Theoretical and practical issues related to the applicability of the evaluations of construction project financing having regard to the complexity, timeframe and the limited nature of the resources available have been lately increasingly attracting researchers‘ attention. The assessment of decisions as to the timing and volume of funding of a project is extremely important and relevant for any organisation; therefore, it has been considered necessary to explore different models for possible financing by applying empiric and financial models, as well as theoretical mathematical methods. The objective of the present research exercise was to develop an optimal model for the appropriation of financing of defined scope according to different financing scenarios. For that purpose the researchers used a hypothetical reference heuristic financing appropriation plan for four periods of identical duration in three construction objects. By reference to the linear programming theory an optimal plan was identified by assigning, in individual periods and to each object, different priorities rated in points. The financing appropriation plans are assessed in terms of their impact upon the enterprise value that is computed applying the cash flow discounting method and the tax shield effect theory. Since the selection of the financing source is an important factor for the enterprise value the calculations were performed assessing three possible scenarios of the enterprise financing taking into account the enterprise‘s liquidity: a – an enterprise has accumulated sufficient own funds to finance the project, b – an enterprise has accumulated funds sufficient only to pay the interest for borrowed capital, c – an enterprise does not possess any disposable monetary resources to finance the project during its implementation, therefore it capitalizes the interest payable to the bank. It was concluded that under scenario a the selection of a financing plan does not affect the enterprise value, as the enterprise finances the investment from own resources. In the case of scenario b the loan obtained from the purpose of the investment creates additional value, the choice of the plan, however, does not affect the enterprise value. When capitalising the interest payable to the bank under scenario c, the highest value of an enterprise is created in the case of selection of an optimal plan that is developed by setting an overall limit of the amount to be funded, i.e., by prioritizing mathematical logics without referring to the up-front appropriation of financial resources by objects. The present article deals with the theory of the evaluation of investment project solutions. The results of the evaluation of the solutions for construction project financing appropriation are presented by criteria for optimal solutions and possible financing scenarios. Santrauka Statybos projektų finansavimo vertinimo teorinių ir praktinių pritaikymo klausimų nagrinėjimas, atsižvelgiant į šių projektų įgyvendinimo sudėtingumą, laiką bei reikalingų išteklių ribotumą, pastaruoju metu sulaukia vis didesnio dėmesio. Sprendimų, kiek ir kada finansuoti projektą, vertinimas yra labai svarbus kiekvienai organizacijai, todėl turi būti tiriami įvairūs galimo finansavimo modeliai, taikant empirinius ir finansų bei matematikos teorijos metodus. Tyrimo tikslas – parengti optimalų statybos projekto nurodytos finansavimo apimties paskirstymo modelį pagal skirtingus finansavimo scenarijus. Tyrimui naudotas sąlygiškas euristinis finansavimo paskirstymo planas keturiems vienodos trukmės laikotarpiams pagal tris objektus. Taikant tiesinio programavimo teoriją, optimalus planas randamas kiekvienam objektui konkrečiu periodu suteikus skirtingus balais įvertintus prioritetus. Finansavimo paskirstymo planai vertinami pagal jų įtaką įmonės vertei, kuri skaičiuojama taikant pinigų srautų diskontavimo ir skolinto kapitalo dėl mokesčių sutaupymo papildomai sukuriamos vertės teoriją. Kadangi įmonės vertei svarbus finansavimo šaltinio pasirinkimas, skaičiuota vertinant tris įmonės finansavimo scenarijus atsižvelgiant į įmonės likvidumą: a – įmonė turi sukaupusi pakankamai nuosavų lėšų projektui finansuoti; b – įmonei pakanka nuosavų lėšų tik palūkanoms už skolintas lėšas sumokėti; c – įmonė neturi laisvų piniginių išteklių projekto įgyvendinimo laikotarpiu, todėl kapitalizuoja bankui mokėtinas palūkanas. Nustatyta, kad a scenarijaus atveju įmonės vertei finansavimo plano pasirinkimas įtakos nedaro, nes ji investicijas finansuoja nuosavomis lėšomis. Pagal b scenarijų investicijai paimta paskola sukuria papildomą vertę, tačiau plano pasirinkimas įmonės vertės neveikia. Kapitalizuojant bankui mokėtinas palūkanas pagal c scenarijų, didžiausia įmonės vertė sukuriama pasirinkus optimalų planą, kuris sudaromas nurodžius bendrą finansuojamos sumos apribojimą, t. y. suteikiant prioritetą matematinei logikai atsisakius išankstinio finansinių išteklių paskirstymo pagal objektus. Straipsnyje nagrinėjama investicinių projektinių sprendimų vertinimo teorija. Statybos objektų finansavimo paskirstymo vertinimo rezultatai pateikti pagal optimalumo kriterijus ir galimus finansavimo scenarijus.
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Adamowicz, Mieczysław, und Karolina Ziółkowska. „Assessment of Investment in the Café Service Sector“. Economic and Regional Studies / Studia Ekonomiczne i Regionalne 11, Nr. 1 (01.03.2018): 90–108. http://dx.doi.org/10.29316/ers-seir.2018.07.
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Abstract Subject and purpose of work: The subject of the work is the issue related to making investment decisions on the Polish market of café services in Warsaw. The work contains a theoretical and an empirical part. The aim of the work is to evaluate the effectiveness of different ways of running a café in the form of creating your own brand, a network café franchise or cooperation based on an agency agreement. Materials and methods: The work was based on the problem literature, materials made available by companies offering cooperation in the cafeteria industry and reports from a research company regarding the HoReCa market. A prospective ex-ante analysis has been given the form of a business plan for a newly created coffee shop. Results: The basics of creating a new enterprise were discussed and the undertaking was characterized taking into account the location, competition, employment plan, marketing and risk assessment. A SWOT analysis and financial forecasts were prepared, taking into account capital expenditures, demand forecast, revenues, costs and margins, as well as the analysis of other financial parameters. Conclusions: Available business models offer the investor a wide range of investment options. The choice of a business model depends both on the investor’s expectations and its proneness to risk taking as well as on the location of the planned undertaking.
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Welch, Jennifer. „The Financial Crisis in the European Union: An Impact Assessment and Response Critique“. European Journal of Risk Regulation 2, Nr. 4 (Dezember 2011): 481–90. http://dx.doi.org/10.1017/s1867299x00001550.
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This article assesses the impact of the global economic crisis on the European Union and analyzes the recently enacted and future legislative response to repair the EU financial sector. It closely discusses and critiques the main initial response legislation, the European Economic Recovery Plan, finding that the central regulation contained short-term measures, yet managed to remain within the EU's long-term goals. The article also closely examines the significant risk regulation considerations highlighted by the economic crisis, notably those considerations contained in the De Larosiere Report and the Basel III Framework, and discusses the importance of implementing financial risk regulations to stabilize and revitalize the EU financial sector. Ultimately, the article concludes that the EU's recently enacted legislative measures are consistent with, but also must continue in tandem with, the longterm policies of the EU, while including new and crucial financial risk regulatory measures.
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Erdogan, Olcay, und Zafer Konakli. „Corporate Credit Risk Assessment of BIST Companies“. European Scientific Journal, ESJ 14, Nr. 1 (31.01.2018): 122. http://dx.doi.org/10.19044/esj.2018.v14n1p122.
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Assessing credit risk allows financial institutions to plan future loans freely, to achieve targeted risk management and gain maximum profitability. In this study, the constructed risk assessment models are on a sample data which consists of financial ratios of enterprises listed in the Bourse Istanbul (BIST). 356 enterprises are classified into three levels as the investment, speculative and below investment groups by ten parameters. The applied methods are discriminant analysis, k nearest neighbor (k-NN), support vector machines (SVM), decision trees (DT) and a new hybrid model, namely Artificial Neural Networks with Adaptive Neuro-Fuzzy Inference Systems (ANFIS). This study will provide a comparison of models to build better mechanisms for preventing risk to minimize the loss arising from defaults. The results indicated that the decision tree models achieve a superior accuracy for the prediction of failure. The model we proposed as an innovation has an adequate performance among the applied models
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Razumovskaya, E. A., und D. Yu Razumovskii. „Revisiting the optimal structure of household financial resources, taking into account the financial literacy of the population“. Finance and Credit 26, Nr. 3 (30.03.2020): 484–98. http://dx.doi.org/10.24891/fc.26.3.484.
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Subject. This article verifies the original hypothesis that the level of financial literacy of the population has an impact on the structure of household expenditures. Objectives. The article aims to test if there is a correlation between the level of financial literacy of the population of the Sverdlovsk Oblast and the structure of household expenditures, based on a subjective assessment of the optimality of their own financial resources by respondents. Methods. For the study, we used a sociological survey the methodology of which is adapted from the methods of the Central Bank of Russia and OECD countries for the conditions of the Sverdlovsk Oblast, and the Nash equilibrium concept. Results. The article substantiates the hypothesis that the level of financial literacy of the population has an impact on the optimal structure of household expenditures. It also proposes original principles and criteria for the optimal structure of household financial resources based on the cost structure. Conclusions. The article concludes that more financially literate people are more likely to plan their income and expenses and are able to assess the structure of their expenditures from an optimal perspective.
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Jaramillo-Moreno, Bertha Cecilia, Irene Paola Sánchez-Cueva, Dayana Gisell Tinizaray-Tituana, Juan Carlos Narváez, Enrique Armando Cabanilla-Vásconez, María José Muñoz Torrecillas und Salvador Cruz Cruz Rambaud. „Diagnosis of Administrative and Financial Processes in Community-Based Tourism Enterprises in Ecuador“. Sustainability 12, Nr. 17 (01.09.2020): 7123. http://dx.doi.org/10.3390/su12177123.
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In recent years, community-based tourism has become a source of income within indigenous and rural communities, either as a principal or complementary activity. However, the management of the administrative and financial processes of this type of enterprise was unknown. In this sense, this paper aims to analyze the state of these processes within the so-called Community-Based Tourism Enterprises (CBTEs) in the provinces of Pichincha, Napo, and Imbabura (Ecuador). For this purpose, a matrix was designed to collect information on the administrative and financial processes that an enterprise should have, detailing all their elements with their respective assessment. Also, an interview was administered to the 28 community leaders (one for each CBTE) to diagnose each issue of business management. In this diagnosis, it was concluded that, despite having a certificate from the Ministry of Tourism (MINTUR), the Community-Based Tourism Enterprises have not implemented important administrative and financial processes such as a strategic plan, operational plan, market study, cost analysis, process manual, market plan, initial situation, results status, final status, or financial indicators. Therefore, in the long term, this leads to poor management of business resources, which can result in the closure of these enterprises.
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LOVINSKA, Ljudmyla. „Information support for the state-owned enterprises management under uncertainty caused by the COVID-19 pandemic“. Fìnansi Ukraïni 2021, Nr. 2 (02.04.2021): 49–72. http://dx.doi.org/10.33763/finukr2021.02.049.
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The article highlights new approaches to understanding the place and role of accounting in business management within the modern views on essence and functions of management. Accounting is considered as a service function in relation to the management of entities, including state ones, but also it has assumed the task of providing the information support of risk management. The aim of the article is to study the information support of SOE management under uncertainty caused by COVID-19 pandemic. It has been proved that the state fiscal risks are associated with the asymmetry of SOE accounting information and financial statements. The information support of SOE management depends on financial planning. This is conducted through the financial plan as the subject of management. The financial plan defines the tasks and performance indicators that must be achieved by SOE. The author mentions the positive aspect of regulation of planning and reporting on the implementation of the plan of SOE saying that the legislation provides an approach to the formation of planning and reporting information based on national standards’ and IFRS methodology. At the same time, the assessment of methodology of planning SOE activities should take into account the contemporary state of financial plan preparation. Today preparation of SOE financial plan must comply with limits on expenditures set by CMU Resolution No. 1673. However, it doesn’t consider the IFRS existence, which affects the amount of costs and for which professional judgment is made. There is a possibility for costs’ manipulations in legislation for SOE. The COVID-19 pandemic increases fiscal risks and stimulates necessity to apply a number of measures aimed at overcoming them and improving management information support in the new conditions.
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Mahmud, Muhammad Saleh, Wahyudi Wahyudi und Muhammad Chiar. „Implementation of Management Standards (Case Study of Management Standards in Accreditation Assessment at PKBM Sejahtera Pontianak East Institute)“. JETL (Journal Of Education, Teaching and Learning) 3, Nr. 2 (01.09.2018): 326. http://dx.doi.org/10.26737/jetl.v3i2.771.
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<p>This study aims to reveal information relating to (1) the leadership profile of the head of the management of the Community Learning Center (PKBM) Prosperous Center; (2) Work plan for accreditation management standards in PKBM Sejahtera institutions; (3) Organizing accreditation management standards in PKBM Sejahtera institutions; (4) Implementation of management of education units in PKBM Sejahtera institutions; (5) Supervision of education units in PKBM Sejahtera institutions; and (6) Reporting of the results of activities at PKBM Sejahtera institutions. The approach in this study uses a qualitative approach to the type of case study research. The results obtained from this study are the first chairman of the new prosperous PKBM has a D3 certificate in Civil Engineering and has 13 types of training/workshop / technical guidance certificates that are relevant to PKBM, and PKBM Sejahtera already has a community representative forum. Second, PKBM prosperous has clear and realistic vision, mission, and unit objectives, assisted villages / urban village that are in accordance with the vision, mission and objectives, long-term strategic plan (5year work plan), operational plan (annual work plan) clear; plan for the use of funds for a period of 5 years, already carrying out identification of community learning needs (IKBM) before determining the type of service program, already using the IKBM results as the basis for determining the type of service program; has included community members / leaders / RT heads, RW leaders (representing the community) in each service program preparation. Third, PKBM Sejahtera already has an institution's board posted/posted on the front fence but, the standard size has not been fulfilled all elements/explanations of certain activities in it, and there is no Tut Wuri Handayani symbol and has a network with 4 or more partner institutions in Last two years. Fourth, PKBM Sejahtera already has an activity schedule for each structured activity and unstructured activities, already has a list of participants in each study group (groups of students) for each type of service program, and already has a continuous service program so that there is no free time in each year. Fifth, PKBM Sejahtera has carried out monitoring and evaluation of service programs that are held regularly, has carried out monitoring and evaluation of learning by periodic managers and PKBM prosper does not make monitoring and evaluation reports. Sixth, PKBM prosperous has made a report on the results of each activity's complete activities, making a complete financial report after each activity, making a report on the results of its activities and finances supplemented by four documents of financial transactions consisting of bank accounts, cash books, diaries, documents financial transactions. As well as prosperous PKBM has submitted periodic reports of activity and financial results to the Pontianak City Education Office, Ditjen PAUD and Dikmas as well as agencies that provide assistance.</p>
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Sinenko, Sergey, und Ivan Savin. „Assessment of sufficiency of financial resources according to plan of investment project of cooperation in the field of agriculture“. E3S Web of Conferences 258 (2021): 12016. http://dx.doi.org/10.1051/e3sconf/202125812016.
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The choice of an investment project is based on all the information collected and obtained at all the previous stages of the formulation of the project, the choice of the most effective for the implementation of the investment project from the whole set of alternative ones is made. The main task to be solved in determining the financial viability of a project is to assess its ability at all stages of development to timely and fully respond to the existing financial obligations, that is, to assess the solvency and liquidity of the project. Financing of entrepreneurial firms is a set of forms and methods, principles and conditions of financial support for simple and extended reproduction. When calculating economic efficiency, the discounting method is used, for the need to compare the values of cash receipts and payments, spaced over time. In the economic assessment of efficiency in this work, a dynamic method based on discounting was used.
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MELNYCHUK, YULIIA, IRYNA TKACHUK, LIUDMYLA CHVERTKO, MAKSYM SLATVINSKYI, OKSANA VINNYTSKA und TETIANA KORNIIENKO. „Assessment of financial and investment activity of textile enterprises as a guarantee of successful business in the region“. Industria Textila 71, Nr. 03 (28.06.2020): 235–40. http://dx.doi.org/10.35530/it.071.03.1687.
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This article is devoted to the research of the interaction of theoretical and methodical bases of using analysis in the process of case management at textile enterprises. The purpose of the study is to prove the necessity of conducting an assessment of the financial status and investment activity of textile enterprises. According to the results of the research, it has been proved that the financial evaluation of the state of financial and investment activity is important in the organization of textile business. The indicators of accounting are the basis for such an analysis and assessment of the financial condition of textile companies. The research has carried out the classification of financial reporting indicators for assessing the activity of the textile enterprise. The elements of financial reporting and their characteristics are analysed. The sources of income generation and expenses of the textile manufacturing company were systematized and revealed. A plan for assessing the effectiveness of activities has been developed and proposed, which will reflect the results of the activity of the textile enterprise. The components of financial reporting are proposed and their purpose is analysed. The conclusions regarding the effectiveness of the evaluation of financial-investment activity of textile enterprises, which influences the results of successful business in the region, are presented.
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Frolov, Alexander Vitalyevich, und Elena Ivanovna Kostyukova. „Internal control as a factor in detecting bankruptcy of a commercial organization in the current economic environment“. Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), Nr. 8 (28.08.2020): 46–53. http://dx.doi.org/10.33920/sel-11-2008-05.
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The article presents acute problems that arise in modern enterprises in the Russian Federation. The main problem is that owners do not understand the importance of planning financial results. Often companies face crises, fall into a financial «moat», thereby losing their solvency, in other words, go through bankruptcy procedure. The main stages of diagnostics construction and implementation of bankruptcy procedure are considered; as well as indicators that characterize the financial condition of a commercial organization, their relevance and significance for the analysis of the financial condition of an economic entity. In modern practice, many models of bankruptcy assessment and analysis are used, based on various principles and methods. The analysis of theoretical and practical information, as well as the factor of detecting bankruptcy, is carried out. The purpose of internal audit is to identify the actual situation, conduct an expert assessment and draw up a plan to improve the situation.
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Newman, D. Paul, Evelyn Patterson und Reed Smith. „The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning“. Accounting Review 76, Nr. 1 (01.01.2001): 59–80. http://dx.doi.org/10.2308/accr.2001.76.1.59.
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We consider how auditors assess the risk of fraudulent financial reporting and plan their audit where a possibly fraudulent auditee anticipates the assessment and planning process. The auditor uses the auditee's (possibly fraudulent) earnings report to revise his beliefs about the likelihood of fraud when formulating an audit plan. We find that as underlying earnings increase, a fraudulent auditee increases reported earnings. In turn, as the auditee's reported earnings increase, the auditor increases audit effort. We also find that the auditee (who knows the auditor will use the report for audit planning) selects reports that increase his own expected payoff, relative to reports he would select if the auditor did not observe the report before finalizing the audit plan. By contrast, the auditor is no better off using the auditee's report for audit planning. Inherent risk, detection risk, and overall audit risk can increase when the auditor uses the auditee's report. Thus, because of the dynamic interaction between the auditor and auditee, procedures that aid in assessing audit risk may not reduce that risk or result in more efficient audits.
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Saepudin, Pudin, und Syaeful Muslim. „Analisis Rasio Keuangan Untuk Menilai Kinerja Hotel Ciater Spa & Resort, Subang“. Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan 3, Nr. 2 (25.11.2019): 98–105. http://dx.doi.org/10.34013/jk.v3i2.35.
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Financial ratio analysis of a company is one of financial performance assessment that are very useful to management in making plan for both short term and long term. The purpose of this research is to evaluate the implementation of financial statement analysis carried out by Hotel Ciater Spa & Resort in 2013 and 2014. The research method used is descriptive method. From the results of analysis show that the level of liquidity ratios, solvency, and operational is quite high, while the ratio of profitability has. fluctuated and the ratio of the activity has not been fully effective.
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Zaslavsky, Alan M., und Melinda J. Beeuwkes Buntin. „Using Survey Measures to Assess Risk Selection among Medicare Managed Care Plans“. INQUIRY: The Journal of Health Care Organization, Provision, and Financing 39, Nr. 2 (Mai 2002): 138–51. http://dx.doi.org/10.5034/inquiryjrnl_39.2.138.
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This paper quantifies risk selection among competing Medicare managed care plans, using beneficiary survey data from the Consumer Assessments of Health Plans Survey®. Selection, measured by variation in plan-level prevalence of health conditions and predicted costs, was substantial. A plan with moderate (one standard deviation) adverse selection would have predicted costs 11.6% above an average plan. Only a small part of this variation was explained by the geographical differences in the prevalence of health conditions among or within Metropolitan Statistical Areas, indicating that the selection was driven by plan attributes. Plans serving members with greater health needs have the potential to establish programs to serve these sick members well, yet this places plans at financial risk. Hence, improved risk adjustment for chronic conditions may be warranted. Moreover, survey measures have the potential to measure the prevalence of such conditions reliably and consistently across plans.
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Martianti, Meri Ananda, und Iriyadi Iriyadi. „Peranan Akuntansi Pertanggungjawban Dalam Penilaian Kinerja Pusat Biaya“. Jurnal Ilmiah Akuntansi Kesatuan 8, Nr. 1 (29.04.2020): 49–56. http://dx.doi.org/10.37641/jiakes.v8i1.334.
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Basically every company has a future plan. However to design the plan a study of the results from the previous year was needed. Accountability accounting is a financial reporting system that is related to the budget and realization, this is to appoint the competent in an organization. The purpose of this study was to find out how the role of accountability accounting in the performance assessment of cost centers in PDAM Tirta Pakuan Kota Bogor. The Method used is descriptive and qualitative analysis. The data used to measure performance is the 2016 financial report. The result of the study show that accountability accounting plays an important role because of the annual monthly and annual performance appraisal and the basis for budgeting that has been implemented by the PDAM Tirta Pakuan Kota Bogor. The result of performance appraisal are used to evaluate financial statements made by managers in optimizing costs, income, investment and profits in the company.
Keywords: Accountability accounting, cost center performance.
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Wang, Huan, Jianyuan Huang und Shuangyue Sun. „Assessment of the Financial Sustainability of China’s New Rural Pension Plan: Does the Demographic Policy Reform Matter?“ Sustainability 11, Nr. 18 (18.09.2019): 5110. http://dx.doi.org/10.3390/su11185110.
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Rural China is experiencing a rapid aging process caused by low fertility and large-scale rural-to-urban migration, which will place an increasing payment burden on the rural pension plan. To allay the negative impact of the aging transition, China has recently carried out a demographic policy reform, replacing the famous one-child policy with the two-child policy. This paper evaluates the impacts of the demographic policy reform on the financial sustainability of China’s New Rural Pension Plan (NRPP). By applying the cohort component population projection method and building actuarial models, the solvency sustainability of the NRPP between 2019 and 2080 is estimated under six demographic policy scenarios, followed by sensitivity analysis. The simulation results show that under the one-child policy, the current and the accumulated pension fund would run deficits in 2030 and 2042, and then the pension deficits would expand rapidly. The two-child policy would relieve the pension pressure moderately before 2075, but thereafter, the pension deficits would become much worse. Sensitivity analysis of a series of demographics and pension parameters on the financial sustainability of the NRPP are displayed. On average, the long-term pension gap may not be avoided for the NRPP, regardless of raising the contribution rate, delaying the retirement age, or encouraging people to have more children.
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Block, Jason P., Dennis Ross-Degnan, Matthew W. Gillman, Sheryl L. Rifas-Shiman, Renata Smith und Ken Kleinman. „Do Financial Incentives Encourage Health Plan Members to Complete Health Risk Assessments?“ Journal of Patient-Centered Research and Reviews 2, Nr. 2 (30.04.2015): 101–2. http://dx.doi.org/10.17294/2330-0698.1108.
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Trovato, Maria Rosa, Paolo Micalizzi und Salvatore Giuffrida. „Assessment of Landscape Co-Benefits in Natura 2000 Site Management Plans“. Sustainability 13, Nr. 10 (19.05.2021): 5707. http://dx.doi.org/10.3390/su13105707.
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The concept of co-benefits developed in the context of climate change policies can be extended to the strategies aimed at protecting natural resources. A co-effects-based policy approach proposes a multidimensionality capable of strengthening its effectiveness and supporting a co-generative development model aimed at promoting virtuous forms of territorial capital valorisation. The study aimed to evaluate the landscape co-benefits generated by the Natura 2000 networks, achieving a measure of efficiency of the policies and performance of the Management Plan, with reference to the “Timpa di Acireale” site. CVM and TCM were used for the estimation of landscape co-benefits. For the evaluation of the efficiency of the policies and the performance of the Plan, some economic-financial criteria were implemented. With reference to the user-citizen, the local tourist and the supralocal tourist, flows of annual co-benefits of EUR 754,764, EUR 99,678.12 and EUR 2,276.39, respectively, were estimated. The analyses of the efficiency of the policies and the performance of the Plan provided sufficient results. In conclusion, the lack of an adequate level of infrastructure for all users’ profiles reduces the ability to generate co-benefits for the users themselves and more significantly for tourists in a territory with a strong tourism vocation.
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Tiepolo, Maurizio, und Sarah Braccio. „Mainstreaming Disaster Risk Reduction into Local Development Plans for Rural Tropical Africa: A Systematic Assessment“. Sustainability 12, Nr. 6 (12.03.2020): 2196. http://dx.doi.org/10.3390/su12062196.
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Disaster risk reduction in rural Africa can contribute to reducing poverty and food insecurity if included in local development plans (LDPs). Five years after the Sendai Framework for Disaster Risk Reduction (DRR), we do not know how much risk reduction is practiced in rural Africa. The aim of this assessment is to ascertain the state of mainstreaming DRR in development planning in the rural jurisdictions of tropical Africa. One hundred and ninety-four plans of 21 countries are considered. Ten characteristics of the plans are examined: Climate trends, hydro-climatic hazards, vulnerability and risk assessments, alignment with Sendai Framework, vision, strategies and objectives, DRR actions, internal consistency, DRR relevance and funding sources, local and technical knowledge integration, public participation. It is found that local climatic characterization is almost always absent and risk reduction is an objective of the plans in one case out of three. Prevention actions prevail over those of preparedness. There is poor participation in the plan preparation process and this limits the implementation of the actions. A modification of the national guidelines on the preparation of LDPs, the orientation of official development assistance towards supporting climate services and the training of local planners, together with the increase of financial resources in local jurisdictions are essential for improving DRR at local scale.
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Костирко, Л. А., und Т. В. Соломатіна. „ОЦІНКА РИЗИКІВ ПРИ ФОРМУВАННІ ФІНАНСОВОЇ ПОЛІТИКИ АГРАРНИХ ПІДПРИЄМСТВ“. TIME DESCRIPTION OF ECONOMIC REFORMS, Nr. 3 (18.10.2019): 48–55. http://dx.doi.org/10.32620/cher.2019.3.06.
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Formulation of the problem. Based on the research of the problems of the agrarian sector, the methodical approach to risk assessment in the development of financial policy of agrarian enterprises and the main measures to minimize risks are substantiated. The purpose of the article - is to develop and adapt scientific and methodological provisions on risk assessment in the formation of financial policy of agrarian enterprises. The object of the study is financial policy resource provision of agrarian enterprises. Methods used in the research: logical-meaningful, methods of scientific knowledge, induction, analysis, mathematical modeling. The hypothesis of research: the existence of a relationship between risk, financial policy and the performance of agrarian enterprises. The statement of basic materials: on the basis of approbation of the proposed methodical approach to the assessment of the risks of agrarian enterprises activity, indicators of planned marginal income are calculated taking into account losses from the risks of agrarian enterprises of the Lugansk region. Originality and practical significance of the research has the proposed scientific and methodical approach to the comprehensive assessment of the impact of risk on the efficiency of agrarian enterprises, the implementation of which allows identifying risks, to plan the probability of profitability of enterprises and to choose the financial policy. Conclusions of research: implementation of the proposed simulation modeling technique allows assessing the level of threats to the risk factors of agrarian enterprises, which are predictable, difficult to manage and develop measures to ensure the effectiveness of the implementation of financial policy.
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SHYGUN, М. „Current Planning for Internal Audit of Risk Assessment of the Company Activities“. Scientific Bulletin of the National Academy of Statistics Accounting and Audit, Nr. 1-2 (01.05.2020): 48–57. http://dx.doi.org/10.31767/nasoa.1-2.2020.05.
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Lack of management control of the activity risks creates critical operating conditions for the enterprise, in which the financial indicators may change unexpectedly and unfavorably. Avoidance of the risks of an entity's activity is possible if effective interaction is made primarily between economic security and internal audit departments. Productive work of internal auditors to identify, evaluate and reduce the impact of risks on the performance of the enterprise is possible with its proper organization. The article describes the key principles for planning the activities of internal auditors to ensure the quality of audit procedures. Approaches to the organization and planning of the Internal Audit Department's work on identifying risks of the entity's activities, minimizing them and preventing them in the future are disclosed. A working plan for the application of audit procedures in the department of accounting, cashier and warehouse is presented, which demonstrates procedures for identifying and assessing such types of risks as market, payment, currency, financial, tax, credit, loss of assets. The working plan of the audit procedures developed contains the most effective procedures, depending on the objects of the audit, determines the scope of the audit, the procedure of its carrying out, responsible executors, the terms of the procedures. The use of the following suggestions for the planning of internal audit allows to apply qualitatively different forms and methods of audit, types of audit procedures, specialize the audit activities, correctly establish the order of audits, take into account the results of audit in the preparation and approval of various types of enterprise reports.
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Chen, Xiuzhi, Min Yuan, Jun Lu, Qi Zhang, Mei Sun und Fengshui Chang. „ASSESSMENT OF UNIVERSAL NEWBORN HEARING SCREENING AND INTERVENTION IN SHANGHAI, CHINA—ADDENDUM“. International Journal of Technology Assessment in Health Care 33, Nr. 2 (2017): 330. http://dx.doi.org/10.1017/s0266462317000733.
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In the above publication by Chen et al. (2017), the authors neglected to include that Dr. Zhang was supported by the 111 Project (Grant Number B16031) as part of their financial support and conflicts of interest. The complete corrected conflicts of interest section is provided below:The authors report grants from the National Natural Science Foundation of China, grants from the National Science & Technology Pillar Program during the Twelfth Five-year Plan Period, and grants from the Key Discipline in Shanghai during the conduct of the study. Dr. Zhang was supported by the 111 Project (Grant Number B16031).
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Ferreira, Bruno, und Nelson J. G. Carriço. „Urban Water Infrastructure Asset Management Plan: Case Study“. Open Engineering 9, Nr. 1 (02.10.2019): 459–67. http://dx.doi.org/10.1515/eng-2019-0058.
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AbstractThe current paper aims the application of the Portuguese infrastructure asset management (IAM) methodology to a case study. The inevitable degradation of urban water infrastructures creates new challenges for water utilities engineers and manager, as they need to decide which components should be rehabilitated to efficiently match the public’s demand, while still providing a qualitative and efficient service that doesn’t compromise the financial integrity of water utilities.This methodology is based on a five-step structured sequence - (i) definition of objectives assessment criteria and metrics; (ii) diagnosis; (iii) plan production; (iv) plan implementation; and (v) monitoring and revision – being structured in three distinct levels of planning and decision (i.e., strategic, tactical and operational). The IAM methodology was applied to a sixty-year-old water supply system (WSS) located in Lisbon’s metropolitan area, Portugal, mainly focused on steps (i) to (iii) and to the tactical level of planning. Results obtained are discussed and the main conclusions are presented.
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Alfonz Denes, Antoni. „Sources of information for financial analysis“. Bulletin of "Turan" University, Nr. 1 (31.03.2021): 17–22. http://dx.doi.org/10.46914/1562-2959-2021-1-1-17-22.
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The article is devoted to financial analysis as a tool for business development and forecasting the future plan for its stable operation. The types of financial analysis, users, groups of financial statements by type of information are also considered, the structure of the balance sheet is considered. The article is based on the materials of international standards used in the countries of the European Union. The article is intended to be informative for researchers from countries outside the European Union. Financial analysis can be characterized as a systematic tool for monitoring the financial condition of the company on the base of the analysis of information that are primarily to find in the financial statements of the company. However, financial analysis is not only a sort of statistical assessment of the current situation, but it is also reflective of the past management and to some extent it can also predict the future financial conditions. In business sphere, where due to the economic environment many unexpected changes occur, financial analysis represents for many a very useful, for others absolutely vital instrument to regulate corporate planning, to which the finances are obviously inseparably connected. Whoever creates the financial analysis (be it of one’s own business or e.g. of potential business partners) acquires additional information and thus also a certain amount of benefits with it.
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Jun, Ren, Peng Wang und Xiang Yang Jiang. „Technical and Economic Assessment on Various Energy-Saving Reconstruction of Public Buildings“. Applied Mechanics and Materials 368-370 (August 2013): 1289–95. http://dx.doi.org/10.4028/www.scientific.net/amm.368-370.1289.
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The Paper, based on the theory of technical and economic assessment, puts forward to make financial assessment (on net present value, payback time, risk-benefit ratio, etc.) as the economic control index in accordance with the ideology of entire life cycle during the energy-saving reconstruction of public buildings. Then the Paper makes analysis on cost-benefit ratio of energy-saving reconstruction measures taken on various parts and equipment of outer protective structure, finds out approaches to energy-saving reconstruction with high efficiency, and finally adopts the method of sensitivity analysis on individual energy-saving reconstruction measures to further optimize reconstruction plan, thus improving economic benefits of energy saving.
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Potter, Mark. „Student Success for All: Support for Low-Income Students at an Urban Public University“. Metropolitan Universities 28, Nr. 2 (17.05.2017): 63–71. http://dx.doi.org/10.18060/21512.
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Although federal financial aid has increased in recent years, the costs of college tuition and living expenses have increased even more, leaving larger numbers of students with unmet need. Restructuring of financial aid, however, is insufficient to address the problem of diverging attainment gaps between low-income students and their more advantaged peers. Low-income students share patterns and traits that put them at greater risk of dropping out of college. In response, the Lumina Foundation published the report Beyond Financial Aid, which identifies six strategies for supporting low-income students, offers examples of how those strategies may be implemented, and provides an institutional self-assessment tool. At Metropolitan State University of Denver, a cross-functional team of faculty and staff at MSU Denver gained considerable insight by using and discussing the Beyond Financial Aid assessment tool. The action plan that emerged from the team’s work consists of five goals: Take advantage of easy wins; use data to know our low-income students; increase broad-based support for low-income students; foster culture change; and enhance financial literacy. Additionally, MSU Denver has leveraged partnerships to strengthen support for its low-income students as a natural extension of the University’s regional stewardship mission.
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Huda, FA, MS Islam, H. Biswas und MS Islam. „Impact Assessment Study on Selected Spice Crops Under Action Plan in Bangladesh“. Progressive Agriculture 19, Nr. 2 (11.11.2013): 229–41. http://dx.doi.org/10.3329/pa.v19i2.16965.
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To increase production and import substitution of spices, the Ministry of Agriculture has launched the Action Plan by facilitating supply of improved seed, fertilizer along with training for the farmers through institutional linkages of the all-public research and extension agencies from 2002 to 2006. The study was undertaken to evaluate the impact of the Action Plan and to identify the current status of spice crops in relation to production, area, yield, consumption and marketing system in the selected area of spice crops in Bangladesh. An intensive survey of beneficiaries of the five major spices namely onion, garlic, ginger, chili and turmeric from the four region of Bangladesh under Action Plan was done to have necessary information during January to June 2006. Among five major spices, area production, import, demand and net availability of onion occupied higher position compared to others. From the benchmark period (2001-2002) area, production and yield of onion increased from 37 thousand hectare, 150 thousand metric ton and 4 ton/hectare to 141 thousand hectare, 754 thousand metric ton and 5.35 ton/hectare respectively. As a consequence net availability and per capita consumption increased. Area, production, yield, per capita availability and net availability of garlic, ginger, chili and turmeric also increased from the benchmark period to 2005. It was observed that The Action Plan has been successfully generated positive impact on cropping system and socio-economic condition. Estimation of financial profitability shown that ginger appeared to be highly profitable spice crops having net return Tk. 2,82,011 per hectare followed by chili (Tk. 71,441 per hectare), turmeric (Tk. 65,423 per hectare), garlic (Tk. 50,281 per hectare) and onion (Tk. 38,281 per hectare) accordingly.DOI: http://dx.doi.org/10.3329/pa.v19i2.16965 Progress. Agric. 19(2): 229 - 241, 2008
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Sabri, Hala Abdulqader. „The Impeding Drivers of Risks at Private Higher Education Institutions in Jordan: An Analytical Approach“. Journal of Education and Vocational Research 2, Nr. 4 (15.10.2011): 120–31. http://dx.doi.org/10.22610/jevr.v2i4.32.
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This study provides an in depth assessment of the main drivers of risk impeding private higher education institutions in Jordan. The study adopts an analytical approach that incorporates reviewing available literature and conducting interviews and discussions with some shareholders and board of trustees' members in addition to faculty members and students of private universities. The analysis revealed that although private universities in Jordan are making progress and provide important contributions to the economy, however, they face important strategic and operational risks in addition to other compliance, financial and reputational risks. These risks include educational delivery systems, quality of academic programs, executive management, competition, and utilization of new technologies, compliance with accrediting agencies, financial issues, societal perception, students' violence, and demographic challenges. The study concludes that private universities need to place risk management plans to effectively deal with the all risk indicators analyzed in the study. Recommendations on how to implement a risk management plan are also presented and highlighted.
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Abu-Nowar, Lana Mousa. „Economic and Financial Assessment of Solar-Powered Irrigation“. Journal of Agricultural Science 12, Nr. 4 (15.03.2020): 185. http://dx.doi.org/10.5539/jas.v12n4p185.
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This paper aimed at assessing the economic and financial viability of solar-powered irrigation of tomato crop in Jordan Valley. Data were collected from 16 tomato farms that use solar-powered irrigation system. Another 16 farms with diesel-powered irrigation system was investigated for comparative reasons. Descriptive statistics, Cost Function Analysis (CFA), Life-cycle Cost Analysis (LCCA), Water Productivity (WP) and the financial indicators of Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP) and Benefit to Cost Ratio (B/C) were the main economic and financial analytical tools used in this study. The results of the study revealed that costs of inputs, labor costs and equipment and maintenance costs have had a lower adverse impact on the total revenues level when using solar-powered irrigation system. The results also indicated the preference of the investigated financial indicators (NPV, IRR, PP and B/C ratio) when solar-powered irrigation is used compared to diesel-powered irrigation. The results also revealed a lower cost of life of the farm under the use of solar-powered irrigation. The governmental policies and programs should be directed toward the concepts of renewable energy in general and solar energy uses in agriculture in particular. Special agricultural extension plans in training and capacity building of farmers and extension workers on the use of solar energy in irrigation of agricultural crops should be developed. Cooperation in the fields of solar energy between the Ministry of Agriculture and related parties such as the Royal Scientific Society and the Ministry of Energy should be initiated to conduct specialized researches in the fields of solar energy use in agriculture.
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Maurya, Nagendra Kumar. „Power Sector Reforms and Performance Assessment of Power Sector Utilities of Uttar Pradesh“. Indian Journal of Public Administration 66, Nr. 1 (27.02.2020): 77–96. http://dx.doi.org/10.1177/0019556120906073.
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A series of power sector reforms were undertaken by the state government aimed at introducing a set of regulatory reforms and at unbundling of what was originally an integrated State Electricity Board. The reforms aimed at segregating production, distribution and regulation functions. Ratification of the Electricity Act 2003 led to a further deepening of the reform process by dismantling monopoly in the power sector. The paper provides an overview of the impact of power sector reforms on the operational and financial performance of the power sector utilities of Uttar Pradesh. Utilising the data obtained from the Uttar Pradesh Power Corporation Ltd. and the Bureau of Public Enterprises, Uttar Pradesh, the paper highlights the status of transmission and distribution losses, aggregate technical and commercial losses, plant load factor, operating and financial performance of the state power utilities of Uttar Pradesh between 2002–2003 and 2015–2016 (the latest point of time for which data is available). In addition to other financial indicators, liquidity, asset management, leverage and profitability ratios have been calculated to analyse the financial performance. The paper concludes that the state power-utilities are yet to cover a long distance to become financially and commercially viable. However, the positive impact of the reform measures has been abundantly visible since the financial year 2012–2013.
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Labus, Milica, Marijana Despotovic-Zrakic, Zorica Bogdanovic, Dusan Barac und Snezana Popovic. „Adaptive e-business continuity management: Evidence from the financial sector“. Computer Science and Information Systems 17, Nr. 2 (2020): 553–80. http://dx.doi.org/10.2298/csis190202037l.
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This paper focuses on business continuity management in organizations that use modern e-business technologies: the Internet, mobile computing, e-services, and virtual infrastructure. The aim is to make the shift from traditional Business Continuity Management (BCM) towards ?e-Business Continuity Management? (e-BCM) suitable for modern technological environments. We have defined a comprehensive framework for the implementation of an adaptive e-BCM adjustable to changes in the business environment. The framework consists of practical steps for defining elements of a business continuity management system: business impact analysis, risk assessment, and a business continuity plan. We have implemented and evaluated the framework within three financial organizations. The key finding is that Business Impact Analysis and the continual improvement of the Business Continuity Management System are the driving factors for the effective establishment of an adaptive e-BCM. The proposed framework is general, and can be applied to any organization that uses modern e-business technologies.
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Camuffo, Monica, Silvia Lombardo und Gabriele Zanetto. „Valutazione ambientale strategica: l'approccio del sistema di supporto alle decisioni DIVAS“. CULTURE DELLA SOSTENIBILITA ', Nr. 5 (Oktober 2009): 146–59. http://dx.doi.org/10.3280/cds2009-005009.
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- Strategic Environmental Assessment has become a wide use instrument to integrate sustainability issues in policies, plans and programmes. Currently it is oriented towards a wider integration in the process of decisionmaking but practitioners still seem to approach it as an Environmental Impact Assessment applied to the PPPs level. The analysis of the literature, of the experiences of Veneto Region (Italy) and the integration with the experiences and knowledge of administrators, researchers and private firms in the Adriatic area have lead to thedevelopment of a Decision Support System (DIVAS) with the financial support of the EU-INTERREG Adriatic cross border- Adriatic new neighbourhood programme. In DIVAS some instruments were suggested, but overall it was proposed a procedure, DIVAS doesn't mean to substitute the evaluators and the planners but to support them in reflecting on the process to evaluate the plan from ex-ante to expost.
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Alssabagh, Samer H. „Fraud Risk Factors that Affect the Audit Program Plan: The Case of Kurdistan Region, Iraq“. ISSUE 7 4, Nr. 2 (31.12.2020): 9–19. http://dx.doi.org/10.25079/ukhjss.v4n2y2020.pp9-19.
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This paper aims to identify the most frequent fraud risk factors that affect the nature, timing, and extent of planned audit procedures. The perceptions of both international and local external auditors in the Kurdistan Region, Iraq, were investigated. In general, it was found that the respondents were more interested in assessing fraud risk factors related to misappropriation of assets (84.61%) compared with those related to fraudulent financial reporting (75.43%). Stepwise regression analysis indicates a positive and significant effect of each fraud risk factor related to fraudulent financial reporting that resulted from incentives or pressures and attitudes or rationalization, and the fraud risk factors related to the misappropriation of assets that resulted from attitudes or rationalization on the nature, timing, and extent of the planned audit procedures. However, other fraud risk factors in the study model did not show a significant effect on the audit program plan. The findings of this paper contribute to the existing literature in the area of fraud risk assessment and its effect on planning audit programs in eastern developing countries such as the Kurdistan Region, Iraq.
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Sulastiningsih, Sulastiningsih, und Ida Sulistyowati. „Pengukuran Kinerja Berbasis Value For Money Studi Pada SMP Negeri 2 Banjarnegara“. Kajian Bisnis STIE Widya Wiwaha 23, Nr. 1 (21.03.2017): 1–13. http://dx.doi.org/10.32477/jkb.v23i1.200.
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The purpose of this research is to evaluate the financial performance of SMP Negri 2 Banjarnegara using by the value for money method. Value for money method is an expansion scope from financial audit. Indicators of performance measurement in this research consist of economic, efficiency and effectiveness. The economic performance measurement related to how frugal expenditure was made. The efficiency associated measurement of usefulness budget. The effectiveness relates how to achievement target is appropriate. This research object is managing SMP Negeri 2 Banjarnegara School Budget Plan and School Budget Expenditure realization with based the data on year of 2010/2011. Data collection technique in this research using by interviews and documentation. Based on the analysis concluded that SMP Negeri 2 Banjarnegara yet to implement school-based performance assessment with value for money method. Based on the analysis of school-based performance assessment concluded that the value for money achieved economic level indicates the value of 96.19%, and based on economic criteria tables of financial performance is in less economical criteria. Degree of efficiency showed a value of 100%, based on the value of the efficiency of financial performance criteria is in less efficient criteria. The level of effectiveness showed a value of 96.19%, based on the value of the effectiveness criteria on financial performance criteria is in effective criteria.
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Lambropoulos, Georgios, Sarandis Mitropoulos und Christos Douligeris. „Improving Business Performance by Employing Virtualization Technology: A Case Study in the Financial Sector“. Computers 10, Nr. 4 (16.04.2021): 52. http://dx.doi.org/10.3390/computers10040052.
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The financial crisis of the last decade has left many financial institutions with limited personnel and equipment resources. Thus, the IT departments of these institutions are being asked to explore novel approaches to resolve these constraints in a cost-effective and efficient manner. The goal of this paper is to measure the impact of modern enabling technologies, such as virtualization, in the process of replacing legacy infrastructures. This paper proposes an IT services upgrade plan approach for an organization by using modern technologies. For this purpose, research took place in an operating financial institution, which required a significant upgrade of both its service-level and its hardware infrastructure. A virtualization implementation and deployment assessment for the entire infrastructure was conducted and the resulting consolidated data are presented and analysed. The paper concludes with a five-year financial-based evaluation of the proposed approach with respect to the projection of expenditures, the return of investment and profitability.
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Probst, Karin. „Eco-Efficiency Analysis of Environmental and Industrial Engineering“. Pollution Engineering 49, Nr. 4 (26.10.2020): 01–02. http://dx.doi.org/10.17762/pe.v49i4.33.
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With the expanding weighty weight from condition and nature asset, individuals has taken creative measures to liberate themselves from the current unreasonable financial improvement design, and unequivocally advanced the improvement of round sort and ecotype economy. The fundamental undertakings of eco-mechanical building are to bring the thoughts of ecotype into the plan of modern framework dependent on the speculations of roundabout economy, and accomplish the agreement of financial advantage and natural advantage. So as to acquire viable use proportion of asset and lower condition contamination, eco-effectiveness consolidates economy with condition. This paper dependent on exploring eco-proficiency markers framework, calls attention to eco-mechanical designing assessment strategies because of the eco-effectiveness.
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Setiawan, Adib Rifqi. „PENDIDIKAN LITERASI FINANSIAL MELALUI PEMBELAJARAN FIQH MU’ĀMALĀT BERBASIS KITAB KUNING“. Nazhruna: Jurnal Pendidikan Islam 3, Nr. 1 (01.03.2020): 138–59. http://dx.doi.org/10.31538/nzh.v3i1.522.
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This research goals to gain the design for a learning program to guide students in pondok pesantren on achieving financial literacy throughout fiqh mu’āmalāt learning that is based on kitab kuning. We used R&D approach 4D model that reduced into three stages: define, design, and develop. It was gained a syllabus that completed by lesson plan, student worksheets, nor assessment instrument as well, that validated by experts and practitioners and reliability counted based on test.
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Abouhamad, Mona, und Tarek Zayed. „Fuzzy Preference Programming Framework for Functional assessment of Subway Networks“. Algorithms 13, Nr. 9 (03.09.2020): 220. http://dx.doi.org/10.3390/a13090220.
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The 2019 Canadian Infrastructure report card identified 60% of the subway system to be in a very poor to a poor condition. With multiple assets competing for the limited fund, new methodologies are required to prioritize assets for rehabilitation. The report suggested that adopting an Asset Management Plan would assist municipalities in maintaining and operating infrastructure effectively. ISO 55000 emphasized the importance of risk assessment in assessing the value of an organization’s assets. Subway risk assessment models mainly focus on structural failures with minimum focus on functional failure impacts and network criticality attributes. This research presents two modules to measure the functional failure impacts of a subway network, given financial, social, and operational perspectives, in addition to the station criticality. The model uses the Fuzzy Analytical Network Process with application to Fuzzy Preference Programming to calculate the weights for seven failure impact attributers and seven criticality attributes. Data are collected using questionnaires and unstructured/structured interviews with municipality personnel. The analysis identified social impacts to have the highest score of 38%, followed by operational and financial impacts at 34% and 27.65%, respectively. The subway station criticality revealed station location to have the highest impact at 35%, followed by station nature of use and station characteristics at 30.5% and 31.82%, respectively. When integrated with probability of failure, this model provides a comprehensive risk index to optimize stations for rehabilitation.
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Kovalenko, Nadiia, und Nataliia Stoliarchuk. „Business Plan as an Element of Assessing the Effectiveness of Commercial Cooperation of Ukrainian Airlines in the Context of Globalization of World Aviation“. Central Ukrainian Scientific Bulletin. Economic Sciences, Nr. 4(37) (28.09.2020): 203–9. http://dx.doi.org/10.32515/2663-1636.2020.4(37).203-209.
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Based on the results of the world practice in the field of cooperation of civil aviation enterprises, the most promising methods of potentially ensuring the efficiency of operation are the merger or amalgamation of airlines in the form of an aviation alliance or aviation pool. The analysis of research on the application of aspects of business planning in the creation of an aviation pool or aviation alliance showed that, despite the need and demand of practice, this aspect in the theoretical, methodological and scientific direction is not given enough attention. An analysis of the literature showed that aspects of the use of the business plan as an element in determining the effectiveness of mergers of civil aviation enterprises in the context of European integration were not carried out. Referring to the above aspects, the ways of perspective development of Ukrainian airlines in the process of overcoming the conditions of competition and financial crisis by joining aviation alliances and creating pools are clarified. It was found that the main tool for determining the effectiveness of the reorganization of the airline and its financial recovery through cooperation is a business plan as a program of long-term development and assessment of economic feasibility. To achieve the goal of the study, the following tasks were performed: summarized and analyzed current areas of reorganization and financial recovery of Ukrainian airlines - the creation of aviation alliances and pools and opportunities for their development in modern conditions of the air transport market of Ukraine; the methodical approach to improvement of process of substantiation of reorganization and its economic results which is seen in development of the business plan of an estimation of commercial prospects is proved; developed recommendations for taking into account and reflecting in the business plan the features of the processes of creating an aviation alliance or pool. The prospect of further research, given the above, is to develop recommendations for management (management) of the process of reorganization of the airline in the implementation of the business plan to create an aviation alliance or pool.
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Sanico, Felisa P. Lucero. „ORGANIZATIONAL CAPACITY ASSESSMENT AS INPUT TO POLICY DIRECTION IN THE UNIVERSITY OF EASTERN PHILIPPINES, CATARMAN NORTHERN SAMAR“. International Journal of Research -GRANTHAALAYAH 7, Nr. 3 (31.03.2019): 120–29. http://dx.doi.org/10.29121/granthaalayah.v7.i3.2019.951.
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This study focused on the organizational capacity assessment of the University of Eastern Philippines as an input to policy direction. This employed descriptive research design using the middle level management of every college covering the Deans and department chairs as respondents. This included the members of the University Administrative Council. OCA assessment template was modified and used as instrument of this study.
This study found out that mostly of the middle managers are older, female, and a majority of the middle managers are younger in the service which signifies that the institution is after the fresh ideas of newer in the service. The university were assessed in the seven (7) capacity areas: governance, operations and management, human resources development, financial management, business services, delivery, communication (vertical and horizontal), and external relations. The middle managers are consistent with their responses on their capacity along business services delivery, financial management, and human resource development.
Along the recommendatory assessment, the University should focus on assessing the governing body whether it functions and attracts funding, review regularly and update the University Code, benchmark effective strategy for implementing business plans for IGPs, facilities and equipment management control in place, develop and follow staff training plan, prepare system to motivate staff in place, follow budgetary allocation seriously, determine adequate capacity for bulking of inputs and agricultural products, use of assessment tools for evaluating members satisfaction with services provided to them, improve capacity to set baselines, targets and monitor, meet local market share adequately, improve grievance mechanism, establish e-communication platform, in place faculty and student exchange program, and mainstream the alumni to the university activities.
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Kisinger, Chakma, und Kenichi Matsui. „Responding to Climate-Induced Displacement in Bangladesh: A Governance Perspective“. Sustainability 13, Nr. 14 (12.07.2021): 7788. http://dx.doi.org/10.3390/su13147788.
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Population displacement by extreme weather events have long plagued Bangladesh, a low-lying disaster-prone river delta. The country experiences yearly displacement of approximately one million people and losses of about 1% of its gross domestic product due to cyclones, floods, and riverbank erosion. This study examines how the Bangladesh government has managed climate-induced displacement with a particular focus on socioeconomic development policies. We analyzed the country’s 1984 Land Reform Ordinance, the 2009 climate change strategy and action plan, the 1997 agricultural Khasland settlement policy, perspective plan for 2010–2021, poverty reduction strategy paper, and five-year plans to understand governance changes for displaced communities. We found that, overall, the central government implemented four main strategies. In the first strategy, Bangladesh resettled displaced people in cluster villages on public lands. Then, it provided life skills training (e.g., leadership, disaster preparedness, income generation) to rehabilitate the residents. The third strategy was to align resettlement efforts with local-level climate change adaptation and poverty reduction activities. Here, the central government and its seventeen departments collaborated with local councils to support resettled households under the social safety program. The fourth strategy was to diversify financial resources by obtaining more fund from donors and establishing its own financial mechanism. However, we also found that the decision-making and implementation process remained top-down without need assessment and community participation. This paper intends to offer insights on how similar challenged countries and regions may respond to climate displacement in the future.
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Batar, Mustafa, Kökten Ulaş Birant und Ali Hakan Işık. „Development of Rule-Based Software Risk Assessment and Management Method with Fuzzy Inference System“. Scientific Programming 2021 (23.05.2021): 1–14. http://dx.doi.org/10.1155/2021/5532197.
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There is an enormous budget and financial plan in software development projects, and it is required that they take a huge investment to carry on. When looked at, the costs depend on the global substantial information about software development: in 1985, $150 billion; in 2010, $2 trillion; in 2015, $5 trillion; and in 2020, over $7 trillion. Additionally, on the first new days of 2021, a day-by-day Apple Store’s quantity has been approximately $500 million. In spite of the expenditures and the margins that are dramatically expanding and increasing each year, the phase of software development accomplishment is not high enough. In light of the “CHAOS” report arranged in 2015, just 17% of the software projects were finished in an opportune way, in the allotted financial plan, and as per the necessities. However, 53% of the software projects were finished in the long run or potentially over a spending plan as well as without satisfying the prerequisites precisely. In addition, software development projects were not completed and were dropped out as well in the ratio of 30%. Also, the “CHAOS” report published in 2020 has figured out that only 33% of the software projects were completed successfully all over the world. In order to cope with these unsuccessful and failure results, an effective method for software risk assessment and management has to be specified, designated, and applied. In this way, before causing trouble that has the power of preventing successful accomplishment of software development projects, software risks are able to be noticed and distinguished on time. In this study, a new and original rule set, which could be used and carried out effectively in software risk assessment and management, has been designed and developed based on the implementation of fuzzy approached technique integrated with machine learning algorithm—Adaptive Neuro-Fuzzy Inference System (ANFIS). By this approach and technique, machines (computers) are able to create several software risk rules not to be seen, not to be recognized, and not to be told by human beings. In addition, this fuzzy inference approach aims to decrease risks in the software development process in order to increase the success rate of the software projects. Also, the experimental results of this approach show that rule-based software risk assessment and management method has a valid and accurate model with a high accuracy rate and low average testing error.
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Razumovskaia, Elena, Denis Razumovskiy und Elena Ovsyannikova. „Regional Features of the Financial Literacy the Population of the Sverdlovsk Region“. E3S Web of Conferences 295 (2021): 01013. http://dx.doi.org/10.1051/e3sconf/202129501013.
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The presented research is devoted to analysis of the principles and optimality criteria for the structure of household financial resources, formed on the basis of surveys of a sample of 5,842 respondents from the Sverdlovsk region based on the author’s methodology for assessing the level of financial literacy and the structure of citizens expenses. The initial hypothesis about the influence of the level of financial literacy of the population on the structure of household spending has been verified. Examples of author questionnaires are presented, developed taking into account the methodological support of the Central Bank of the Russian Federation and the NAFR Analytical Centre. The conclusion is substantiated that more financially literate people are inclined to plan income and expenses and are able to evaluate the structure of their expenses from the position of optimality. The study is supplemented by an analysis of an array of statistical information on indicators of the financial situation of the population of the cities of the Sverdlovsk region. The purpose of the study is to verify the relationship between the level of financial literacy of the population of the Sverdlovsk region and the structure of household spending based on a subjective assessment of optimality by respondents. General methodology of this study is a sociological survey, which adapted by the authors from the methods of the Central Bank of Russian Federation and OECD countries for the conditions of the Sverdlovsk region. The scientific message is interfaced with the model of J. Nash. Main results of this research is: 1) the hypothesis about the influence of the level of financial literacy of the population on the optimality of the structure of household spending is substantiated; 2) author principles and optimality criteria for the structure of household financial resources based on cost structure have been developed.
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Krasavina, L. N. „BRICS Countries: Participation in the Governance Reform of the International Monetary Fund and the World Bank Group. What are the Results?“ World of new economy 12, Nr. 3 (03.06.2019): 58–67. http://dx.doi.org/10.26794/2220-6469-2018-12-3-58-67.
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The article analyzes the BRICS countries’ participation in the management reform of the International Monetary Fund and the World Bank Group as an institutional framework of the Jamaica Monetary System (Jamaica Plan 1976). As the novelty of the study, the author considers this problem in the context of the transition from interstate regulation to global financial and economic regulation. The definition proposed by the author (broader than the term “global financial regulation”) is due to a new assessment of the financial risks. The article substantiates the participation of the BRICS countries (as well as all members of the IMF and the World Bank) in the reform and the interest in the relative stabilization of the world economy and Finance. The author grounded the assessment of the group of 20 (G20) as the initiator of this reform in the context of the global crisis and the gradual weakening of the control of the implementation of the recommendations of the summits. Based on the position of the G20 on an integrated analysis of the role of the Bretton Woods institutions in the Jamaica Plan 1976, the author gave a comparative description of the relationship of their functions and role in the functioning of the two global currency systems over 70 years. The author made conclusions about the effectiveness of the BRICS countries’ participation in the IMF and the World Bank Group governance reform regarding the increase of their share in quotas and votes, and their representation in the form of appointment of their own Executive Director to the IMF Executive Board. It has been revealed the negative impact of the transformation of the role of these institutions in the global financial and economic regulators in connection with the introduction of integrated currency supervision over the preparation and use of the sovereign currency reserves of the countries. Summing up, the author formulated proposals for further strengthening the positions of the BRICS countries in the management of the IMF and the World Bank on the basis of improving the new formula for calculating quotas introduced in 2008.