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Journal articles on the topic 'Capital investments'
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Savitska, O. Р., and N. V. Savitska. "Capital Investment in the Economy of Lviv Region: Rating, Tendencies and Directions of Revitalization." Business Inform 2, no. 517 (2021): 48–56. http://dx.doi.org/10.32983/2222-4459-2021-2-48-56.
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The volume of capital investment in the economy of region is an indicator that signals the level of socio-economic development; standard of living of the population; direction of innovation renewal in any sphere of economic activity; the ability to implement investment programs and projects, and as result, the increasing competitiveness and investment attractiveness both in both the domestic and international markets. Precisely that is why every city or community, region or country should pay considerable attention to the processes of revitalizing investment and creating favorable conditions together with market infrastructure to attract and stimulate investor activities. To assess the current status and tendencies in the development of capital investment in the Lviv region, the authors determine the position of the region in the rating among other regions of Ukraine in terms of the main indicators of capital investments, which are in the public domain and published on the official websites of the State Statistics Service of Ukraine and the Main Department of Statistics in Lviv region as of 2019. In particular, a comparative characterization of Lviv region and Ukraine is provided in terms of volumes, the share of the region to the total volume in the country and region, as well as the position in the rating among the regions according to the following indicators: capital investments by types of assets; capital investments by sources of financing; capital investments by type of economic activity; capital investments per capita. In addition, the dynamics of volumes and growth rates of capital investments of Ukraine and Lviv region for the period 2010-2019 is analyzed. The authors found that the dynamics of growth of capital investments in the Lviv region almost duplicates the dynamics in Ukraine. The research showed that in many respects Lviv region occupies high rating positions among the regions of Ukraine, which justified the high investment potential of the region and the ability to attract significant financial resources for the implementation of investment programs and projects. As result of the study, the authors proposed directions of revitalization of capital investment and improvement of the investment climate of Lviv region.
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Mensik Kennedy, Jennifer. "Capital investments." American Nurse Journal 18, no. 11 (November 8, 2023): 16. http://dx.doi.org/10.51256/anj112316.
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PODOLIANCHUK, Olena, and Nataliya GUDZENKO. "CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (56) (June 29, 2021): 166–81. http://dx.doi.org/10.37128/2411-4413-2021-2-12.
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The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the results of elaboration of the regulatory framework and scientific opinions of scientists, their own opinion on the definition of capital investment has been expressed. It is noted that in the organization of accounting for capital investments it is important to assess, classify, justify objects, as well as the allocation of costs to current (to maintain the object in working order) and attribute investments to capital (improving the functional properties of the object ). A generalized classification of capital investments is proposed, which will help to timely and fully systematize the accounts and reflect in the reporting of objective and reliable information. It was found that one of the problems of accounting for capital investments is the distribution of costs and investments incurred between current costs and capital investments. Entities are invited to develop their own criteria for identifying capital investment objects and assigning the cost of repairs (capital repairs) to capital investments and approve them in the accounting policy and order. In order to ensure the objectivity of the information on capital investments, alternative changes to the Chart of Accounts have been proposed in the part of the Capital Investments account. The submitted proposals will provide an opportunity to consider capital investments as a separate object of accounting and to assess the rationality of investments.
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Berezhnaya, O. V., E. V. Berezhnaya, V. N. Glaz, E. G. Strukova, and A. Н. Goshokov. "OPTIMIZATION OF THE SPATIAL DISTRIBUTION OF INVESTMENTS IN HUMAN CAPITAL IN THE REGIONS OF THE NORTH CAUCASUS FEDERAL DISTRICT." Scientific Journal ECONOMIC SYSTEMS 1, no. 181 (2021): 109–16. http://dx.doi.org/10.29030/2309-2076-2021-14-2-109-116.
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The article discusses some areas of optimization of the spatial distribution of investments in human capital on the example of the regions of the North Caucasus Federal District. Based on the study of the subjects of investment in human capital and the mechanisms of investment in human capital, the article identifies a number of problems that allow us to talk about a weak system of organization and management of investments in human capital, as well as stochastic returns on these investments, which requires the search for mechanisms to optimize the processes of managing the spatial distribution of investments in human capital. In order to solve the problems identified in the study and to optimize the spatial distribution of investments in human capital at the regional level in the context of limited financial capabilities of the regions, the proposed article develops a mechanism for forming priorities for regional investments in human capital, which will take into account the characteristics of a particular region, its priorities in terms of investment in human capital, the structure and sources of such investments, taking into account the capabilities of the region. Within the framework of the proposed study, it is determined that the formation of priorities for regional investments in human capital should be determined as the ratio of the required volume of investment investments to the costs of achieving specific results of socio-economic development, taking into account specific criteria for assessing the financial support of the regional investment process. The mechanism of formation of priorities of regional investments in human capital proposed in the scientific article will allow optimizing the distribution of investments in regional human capital, since the priority areas of investment are determined here taking into account the available resources of the region, as well as taking into account the assessment of their multiplier effect for sustainable regional development as a whole.
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Kuldeep, Preeti. "Stock Returns on Capital Investments." International Journal for Research in Applied Science and Engineering Technology 12, no. 5 (May 31, 2024): 5550–57. http://dx.doi.org/10.22214/ijraset.2024.62284.
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Abstract: A crucial component of financial research and investment decision-making is the link between capital investments and stock returns. Stock returns show how a company's stock performed over a given time period, whereas capital investments show how money was allocated to assets that were meant to yield returns in the future. Examining a range of variables, including market conditions, industry dynamics, macroeconomic considerations, the effectiveness of capital allocation, and the calibre of investment decisions, is necessary to comprehend how capital investments affect stock returns. This field of study frequently uses empirical research to investigate the relationship between capital investments and stock returns by looking for trends and correlations in historical data. Important indicators including profitability ratios, EPS growth, and return on invested capital (ROIC) are frequently used to evaluate the efficiency with which capital expenditures produce value for shareholders. Studies may also look into how the market responds to company announcements of capital investment plans, evaluating the impact on stock values and investor mood.
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Titman, Sheridan, K. C. John Wei, and Feixue Xie. "Capital Investments and Stock Returns." Journal of Financial and Quantitative Analysis 39, no. 4 (December 2004): 677–700. http://dx.doi.org/10.1017/s0022109000003173.
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AbstractFirms that substantially increase capital investments subsequently achieve negative benchmark-adjusted returns. The negative abnormal capital investment/return relation is shown to be stronger for firms that have greater investment discretion, i.e., firms with higher cash flows and lower debt ratios, and is shown to be significant only in time periods when hostile takeovers were less prevalent. These observations are consistent with the hypothesis that investors tend to underreact to the empire building implications of increased investment expenditures. Although firms that increase capital investments tend to have high past returns and often issue equity, the negative abnormal capital investment/return relation is independent of the previously documented long-term return reversal and secondary equity issue anomalies.
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МАХНЕНКО, С. И., and Н. Е. ЧЕРНЫШЕВ. "ECONOMIC EFFICIENCY OF CAPITAL INVESTMENTS." Международные научные исследования, no. 1-2(58-59) (July 26, 2024): 21–23. http://dx.doi.org/10.34925/jisr.2024.58.1.005.
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В настоящей статье рассматриваются капитальные вложения в структуре инвнстиционного капитала, а также связанные с ними факторы экономической эффективности. Основной анализ посвящён факторам, влияющим на эффективность капиталовложений, в частности на уровень развития рынков активов. Производится сравнительный анализ инвестиций в различные не капитальные активы (человеческий капитал, информационные ресурсы…) с целью отследить коррелирующие факторы различных форм инвестирования и выявления способов повышения экономической эффективности вложений. This article discusses capital investments in the structure of investment capital, as well as related factors of economic efficiency. The main analysis is devoted to the factors influencing the efficiency of capital investments, in particular, the level of development of asset markets. A comparative analysis of investments in various non-capital assets (human capital, information resources...) is carried out in order to track the correlating factors of various forms of investment and identify ways to increase the economic efficiency of investments.
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Benko, N. M. "Interrelationship between Human Capital Structure and Investment in Human Capital." Business Inform 10, no. 513 (2020): 96–104. http://dx.doi.org/10.32983/2222-4459-2020-10-96-104.
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Empirical researches prove a relationship between investment in human capital and economic growth, but assessing human capital itself, as well as the effectiveness of relevant investments, presents a practical problem. The article is aimed at specifying scientific approaches to generalization of investment objects, components and schemes of human capital formation for the development of a modern theoretical ground for the development of investment in the human capital of the country’s economy. To achieve this aim, the article sets a task of research on types of capital, their content characteristics, structure of human capital, investments in human capital for the needs of management of the national economic system. Important for human capital research is that investments in human capital ensure the growth of the value of human labor, and this is the most important factor in the transformation of the economy, modernization of economic institutions. By this provision is stated that economic growth is not only achieved through technology transfer, investment in physical capital and accumulation of knowledge, but also depends on human capital, including improving people’s health, reducing crime, providing appropriate social climate and institutions, as well as education. Thus, under such conditions, economic development should be considered not only as an increase in economic growth, but also as an investment in human capital ? in the components of its structure. A system-component approach is substantiated, which, unlike the existing one, defines the composition of the structure of human capital and types of investments in human capital, strengths and weaknesses, opportunities and threats of investing in human capital as the main element of productive forces.
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Tam Bang, Vu. "The Importance of Capital Controls in Vietnam." Journal of Asian Business and Economic Studies 215 (January 1, 2013): 32–46. http://dx.doi.org/10.24311/jabes/2013.215.11.
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This paper provides a simple theoretical framework on the restriction of short-term investments such as stocks, bonds, and other indirect investments while encouraging foreign direct investment (FDI) as a long-term investment. The theoretical results show that a developing country like Vietnam should maintain certain level of capital controls on short-term investments. The paper then provides an empirical study of the five ASEAN countries that are either in the negotiating process or willing to join the Trans-Pacific Economic Partnership with an emphasis on Vietnam. The empirical results show that FDI has positive effect on GDP per capita in these five countries as a group and as individual economies. In contrast, short-term investment has negative effect on GDP per capita in four economies with Singapore as the only exception.
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Ptáček, Roman. "Capital-protected funds with fixing of realized appreciations." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 53, no. 6 (2005): 155–64. http://dx.doi.org/10.11118/actaun200553060155.
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Capital-protected funds of collective investments can be adequate investment opportunity for higher risk aversion investors with lower liquidity requirements. These funds always guarantee mostly 100% investment recovery and an appreciation sometimes. It is provided by their investment strategy. The paper is focused on „Click“ funds. These funds do not build on values of underlying assets just on maturity; they allow fixing realized appreciations during duration of the funds. It means higher probability of investment’s appreciation.
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Sakamoto, Takayuki. "Four worlds of productivity growth: A comparative analysis of human capital investment policy and productivity growth outcomes." International Political Science Review 39, no. 4 (June 11, 2017): 531–50. http://dx.doi.org/10.1177/0192512116685413.
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Labor productivity is an important determinant of the wealth of national economies and standards of living, as its growth explains half of per capita GDP growth. I show that there are four worlds of productivity growth among industrialized countries, by decomposing labor productivity growth into multifactor productivity (MFP) growth and capital deepening. The four worlds that emerge from the analysis are: (1) human capital investment- and MFP growth-dominant Nordic countries; (2) physical capital investment- and labor productivity growth-dominant liberal countries; (3) continental European countries whose moderately high human capital investments create decently high MFP growth, but whose low physical capital investments push down their labor productivity; and (4) South European countries with both the lowest human capital investment and lowest productivity growth. The four worlds are a result partly of the countries’ partisan politics, economic growth strategies, and human capital formation policies – different policies add differently to the components of labor productivity.
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Behrman, Jere R., and Ryan Schneider. "An International Perspective on Pakistani Human Capital Investments in the Last Quarter Century." Pakistan Development Review 32, no. 1 (March 1, 1993): 1–68. http://dx.doi.org/10.30541/v32i1pp.1-68.
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The objective of this paper is to place Pakistani human capital investments in the past quarter century in an international perspective. As background, a simple analytical perspective is presented first. Then empirical experience from various developing countries is summarised. This relates to some dimensions of the determinants and the impact of human capital investments and related policies. Next, various dimensions of Pakistani human capital investments in schooling and health are compared with the international experience of the past quarter century, controlling for per capita income and initial literacy rates and subject to caveates about such comparisons. These comparisons suggest that, in the aggregate, Pakistan has had relatively low investments in schooling and relatively high investments in health. Consideration of the composition of these investments suggests that, in a comparative sense, Pakistani investments have been skewed towards higher rather than basic education, towards physician-intensive curative rather than basic preventative health care, towards males relative to females, and towards middleand upper-income groups that tend to benefit more from post-primary schooling and from physician-related health services. The concluding section speculates on the implications of this perspective for Pakistani human capital investment policies.
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Philippov, A. G., and E. V. Gruzdeva. "Venture Capital Investments Models in Russia and the USA as Key Factor for Development of Innovative Enterprises." MIR (Modernization. Innovation. Research) 10, no. 4 (December 30, 2019): 501–15. http://dx.doi.org/10.18184/2079-4665.2019.10.4.501-515.
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Purpose: this article aims to determine key characteristics features of venture capital investments models in the context of the development of innovative enterprises. For this purpose the authors conducted analysis of the current state and key differences of venture capital investments models in Russia and in the USA, determined fields and ways for further improvement of domestic models of venture capital investments.Methods: to achieve the stated goal, theoretical research methods - abstraction, analysis and synthesis were used. Adoption of these methods, led to analysis of the theoretical basis of venture capital investments models and identification of key features having the greatest practical significance. The models of venture capital investments in Russia and the USA were studied, and a quantitative and qualitative comparative analysis of the elements characterizing the models of venture capital investments was carried out. The study was based on the data published by the national associations of venture investors and the information database of venture capital companies Pitchbook.Results: this article reveals the importance of venture capital investments as the main factor affecting the innovative development of the Russian economy. In modern conditions, venture capital investments are a key tool that helps bring financial resources to young innovatively active companies. This article summarizes results of the study of the theoretical base of venture capital investments models and the historical dynamics of venture capital investments in Russia and the USA. A comparative analysis revealed similarities and differences between the following elements, characterizing the models of venture capital investments in Russia and the USA: stages of development of venture capital companies, types of investors and sources of venture financing, distribution of venture investments by industry, exit strategies and organizational forms of venture capital investments. The paper as well summarizes fields and ways for further improvement of models of venture capital investments based on a comparative analysis.Conclusions and Relevance: based on the conducted research and comparative analysis of venture capital investment models in Russia and the United States, the proposals for further improvement of Russian venture capital investment models were developed and presented in the article.
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Whittaker, Jean, Humphrey Maine, and Caroline Wilkinson. "Evaluating Capital Investments." Management Research News 13, no. 3/4 (March 1990): 38–40. http://dx.doi.org/10.1108/eb028072.
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Novruzlu, B. V. "International capital flows." Azerbaijan Oil Industry, no. 02 (February 15, 2023): 61–65. http://dx.doi.org/10.37474/0365-8554/2023-02-61-65.
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The flows of capital are the deposits of the enterprises or private individuals in the country: they may be defined as the flow of finance meant for the enterprises or private persons in another country for the purposes such as the investments or commercial activity. Nowadays, in the conditions, in which the free trade zones are formed, the international flows of capital are of great importance for those with large savings and commercial enterprise for more effective use of its assets. It is widely believed that the foreign investments are profitable for the economic growth of the countries. The increase in the international investments and capital flows in any country contributes to the correction of the balance of payments and the external trade deficit due to the growth of the overall productivity of a country. The quality of legal defense provided for the foreign investors, and the level of efficiency of law enforcement are the key political issues for the promotion of higher levels of portfolio investments of foreign capital. The measures for the safety of investors, particularly those who related to the foreign investments are the essential crossed aspect specifying the international portfolio investments in the shares. The flows of capital impact the economy of the countries on macro and micro levels. Though the macroeconomic indexes reflect the general parameters, their monitoring and evaluation are extremely significant in economic context. As the investments are estimated in the view of future expectations, it is known that when speaking on the investment prospects of a country, not only social-economic conditions, but political stability are essential as well.
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Kaliy, Volodymyr. "RESEARCH OF THE DYNAMICS OF CAPITAL INVESTMENTS BY TYPES OF ASSETS IN TRANSCARPATIA." Actual Problems of Economics 2, no. 268 (October 2023): 40–47. http://dx.doi.org/10.32752/1993-6788-2023-2-268-40-47.
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The article is devoted to the study of the dynamics of capital investments by types of assets in the Transcarpathian region for the period 2010-2021. Given that foreign trade is a key factor in the development of the country's economy, capital investment is one of the main engines of economicdevelopment in Transcarpathia. They contribute to the modernization of infrastructure, the development of industry, the agricultural sector, tourism, energy, education and science, as well as the improvement of social infrastructure. Thanks to capital investments, productivity is achieved, new jobs are created, the quality of life of the population increases and long-term economic sustainability of the region is ensured. The article indicates the importance of capital investments for the economy of Transcarpathia in several main areas: modernization of infrastructure, development of industry, agriculture, tourism and recreation, energy, education and science, social infrastructure. In modern conditions, when the region needs all the largest capital investments, it is important to analyze their dynamics not only by volume, but also by types of assets. Such an analysis allows us to determine the key trends of capital investment in the Transcarpathian region The article analyzes the dynamics of capital investments in the Transcarpathian region for the past 2010-2021, and analyzes the dynamics of capital investment growth over the period under study. It was concluded that the largest capital investment was made in 2019 and 2021, the amount was UAH 9,330,284 thousand. and UAH 9,184,293 thousand. in accordance. The smallest amounts of capital investments were made in 2010, 2013 and 2014, which amounted to UAH 2,205,374 thousand, UAH 2,645,793 thousand. and UAH 2,638,670 thousand. in accordance. The article analyzes the specific weight of investments in tangible and intangible assets to the total volume of capital investments in Zakarpattia region. It was established that the growth dynamics of investments in material assets of Zakarpattia Oblast in 2010-2021 had a stable nature and amounted to approximately 0.02% every year. Regarding the dynamics of changes in investments in intangible assets of Zakarpattia Oblast, certain changes also occurred during the studied period. The largest increase in investment in intangible assets was in 2018 and 2021, which amounted to 1.1% in these years, and the lowest value of the increase occurred in 2019 and amounted to 0.2%. It is obvious that the volume of capital investments in Zakarpattia region by types of assets testifies to the high value of capital investments for the economy of both the region and the whole of Ukraine.
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Norton, Edgar. "Venture Capital as an Alternative Means to Allocate Capital: An Agency-Theoretic View." Entrepreneurship Theory and Practice 20, no. 2 (January 1996): 19–29. http://dx.doi.org/10.1177/104225879602000203.
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The venture capital process is one of many methods of capital allocation. In a capital allocation process, investors acquire funds; potential investments are Identified and reviewed; Investment terms are negotiated; the investment must be monitored and ultimately harvested. The capital allocation process is full of potential agency problems. The venture capital process In particular provides a rich setting for the analysis of agency cost issues. This paper reviews the capital allocation process that occurs in venture capital investments. Suggestions are made for future research to study the role that agency cost issues play In the venture capital process.
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Butkevych, Oksana. "Problems of accounting and audit of capital investments." Problems of Innovation and Investment Development, no. 29 (December 27, 2022): 62. http://dx.doi.org/10.33813/2224-1213.29.2022.7.
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The purpose of the article is to research and identify problematic organizational and methodological aspects of accounting and auditing of capital investments. Research methodology is based on the use of methods of analysis and synthesis, the method of observation, methods of induction and deduction, methods of comparison and analogy, graphical, logical and tabular methods. The methodological basis of the study was the methods of analysis, synthesis and observation, which provided an opportunity to actualize the main problems of the accounting of capital investments today. Techniques of deduction and induction were used to determine the place of capital investments in the accounting system. The scientific novelty of the obtained results lies in the substantiated dependence of the material and resource support of production on the volumes, structure and directions of investments, the accounting display of which plays a key role in the investment activity management system of the Conclusions. The main problems in the accounting of capital investments are: imperfection of their definition, lack of systematic classification, non-regulation of recognition criteria and evaluation procedure, low informativeness of primary documents and registers of their accounting, imperfection of the methodology of synthetic and analytical accounting, unreasonableness of methodical approaches to accounting of capital investments to improve irreversible assets, the inconsistency of financial and tax accounting requirements, the incomparability of financial and statistical reporting indicators, the superficiality of the study of the impact of industry specifics on the organization of accounting for capital investments. Keywords: accounting, audit, investment, capital investment, organization of investment accounting, accounting policy.
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Tan, Yi, Xiaoli Wang, Jason Z. H. Lee, and Kun Shi. "Social Capital and Cross-Border Venture Capital Investments in China." International Journal of Financial Studies 12, no. 2 (April 29, 2024): 41. http://dx.doi.org/10.3390/ijfs12020041.
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In the context of the Chinese market, foreign cross-border venture capitalists have devised specific strategies to mitigate the challenges associated with the liabilities of foreignness, such as risks and information asymmetry. They have strategically leveraged social capital to not only decrease investment risk but also to influence their investment preferences and behaviors. To investigate the influence of different types of social capital on the investment decisions of cross-border venture capitalists, hypotheses are proposed and tested using regression analysis. Our research reveals several key findings in this regard. Firstly, cross-border venture capitalists with a robust structural social capital network exhibit a greater propensity to invest in early-stage companies. This suggests that well-established connections and partnerships within the Chinese entrepreneurial ecosystem provide a level of comfort and confidence when investing in ventures at their infancy. Interestingly, relational and cognitive social capital, though undoubtedly valuable, do not significantly impact the decision to make early-stage investments. Furthermore, we have observed that venture capitalists with higher levels of structural and cognitive social capital are more inclined to form syndications. Collaborative partnerships and shared knowledge networks seem to be crucial factors that drive syndication decisions. Lastly, venture capitalists endowed with substantial structural and relational social capital tend to allocate larger investment amounts, signifying the influence of business or personal relationships and network connections on the scale of their investments.
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Chen, Sheng-Syan. "The Economic Impact of Corporate Capital Expenditures: Focused Firms versus Diversified Firms." Journal of Financial and Quantitative Analysis 41, no. 2 (June 2006): 341–55. http://dx.doi.org/10.1017/s002210900000209x.
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AbstractThis paper examines the role of focus versus diversification in explaining the economic impact of corporate capital investments. I find that the stock market's responses to announcements of capital investments are more favorable for focused firms than for diversified firms. I also show that focused firms exhibit significantly better post-investment operating performance than diversified firms. The overall findings in this study suggest that the investment opportunities hypothesis dominates the internal capital markets hypothesis in terms of the net economic impact of capital investments on the investing firms.
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Olievska, Myroslava, and Arthur Romanov. "INVESTMENTS IN HUMAN CAPITAL DEVELOPMENT AND WAGES: RELATIONSHIPS AND PROBLEMS IN LOWER-MIDDLE-INCOME COUNTRIES." Baltic Journal of Economic Studies 7, no. 1 (January 22, 2021): 77–83. http://dx.doi.org/10.30525/2256-0742/2021-7-1-77-83.
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The purposes of the article are to assess the impact of financing of education and health to human capital development, to consider the relationship among wages and investment in human capital, to establish directions of improvement of the investments in human capital development in Ukraine and other lower-middle-income countries. Methodology. Methodological basis of the research is the study of the dynamics of such indicators as the Human Capital Index 2020, wages, GNI per capita, education expenditure, government expenditure, financing of health, the wages of full-time employees. To solve the problems arising from the purpose of the study, systemic method (when analyzing the relationship of the investments in human capital development and wages), statistical methods of comparisons, economic analysis (when processing statistics), historical method (in the study of the evolution of Human Capital Index, expenditures on health and education), empirical and correlation-regression analysis (in the analysis of the practice of investments in human capital development) have been used. Results. The human capital is a central driver of sustainable growth and poverty reduction. The article proves that high-income countries can better finance the development of human capital; they are the leaders of the Ukraine Index 2020, more human capital in high-income countries is associated with higher earnings for people, higher income for countries, and stronger cohesion in societies. At the same time, the article substantiates that the low level of GNI per capita (3370 USD in Ukraine) and insufficient level of education and health expenditure negatively affect formation of human capital (the 53rd place in the Human Capital Index 2020). On the basis of the study of government and non-government expenditure on education and health, it has been concluded that investments in human capital are the effective tool to increase of the wages of full-time employees. Practical implications. Today human capital gains in many countries are at risk, especially in lower-middle-income countries. Features of the current socioeconomic situation require strengthening of investments in human capital development. The main steps that are necessary to undertake for implementing changes in the investments in human capital development have been determined in the article. They are the following: optimization of state financing of human capital; creation of fiscal space; creation of regional funds for financing human capital development; creation of strategic alliances and partnerships; supporting the demand for education and health care from households. Value/originality. The relationships between investments in human capital development and wages in the lower-middle-income countries are analytically proved. The complex of actions on optimization of financing of human capital has been generalized.
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Guzhev, Dmitry A. "Expected accuracy range of the volume of investments in the form of capital investments." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 60 (2022): 170–84. http://dx.doi.org/10.17223/19988648/60/10.
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The subject of the study is the application of a variable approach to estimate the volume of investments required for the implementation of the investment project in the form of capital investments. The study considers domestic and foreign literature on the issue of exceeding the actual volume of investments spent on the creation of a facility over the planned volume of investments. In modern domestic conditions, the volume of investments required for the construction of the facility increases from the moment the customer makes a management decision to begin the implementation of the investment project at the stage of studying the feasibility of investments up to the commissioning of the facility, completed by construction and placing the newly created real estate object on accounting. The problem of exceeding the planned investment volume (overrun budget) for the construction of the facility is characteristic not only for domestic, but also for foreign practice of implementing investment projects. On the example of several objects put into operation, the variable approach to the assessment of the investment volume was analyzed. The concept of the expected accuracy range of determining the volume of investments in the form of capital investments is formulated and justified by calculations of its value, at various stages of the life cycle of the investment project. The author proposes to apply a variable approach in determining the planned investment volume for investment projects, including for calculating investment efficiency indicators. The proposed approach will allow: increasing the accuracy of estimating the required amount of investments for the implementation of an investment project; increasing the efficiency of investments in the form of capital investments starting from the stage of technology-economic justification of investments; among comprehensive measures, solving the problem of overrun budget – exceeding the actual volume of investment spent on the implementation of an investment project over the planned investment volume. In the course of further research, in the development of the author’ s proposals, it seems advisable to perform for a number of commissioned objects the calculation of investment efficiency indicators at the indicated stages of the investment project implementation (feasibility study of investments, approval of project documentation, actual costs after putting the object into operation) according to the methodology proposed by the author: using the estimated volume of investments and the marginal volume of investments when pessimistic, basic and optimistic investment performance should be assessed within the expected range of investment volume accuracy in the form of capital investments.
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Anwer, Zaheer, Alam Asadov, Nazrol K. M. Kamil, Mehroj Musaev, and Mohd Refede. "Islamic venture capital – issues in practice." ISRA International Journal of Islamic Finance 11, no. 1 (June 17, 2019): 147–58. http://dx.doi.org/10.1108/ijif-06-2018-0063.
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Purpose This paper aims to explore the structure and underlying contracts of Islamic venture capital (IVC) and to evaluate its prospects. VC can be perceived as an investment vehicle possessing most of the desirable attributes of a Sharīʿah-compliant investment vehicle. There are certain issues involved in the formation, operations and exit strategies of these investments that are discussed in detail in this paper. Design/methodology/approach A detailed review of relevant literature is performed to identify how IVC investments can be made and how related issues may be resolved. Findings IVC investment has potential of incorporating Sharīʿah-compliant investment modes. Additionally, it may offer higher than average returns. These attributes can be desirable for Islamic finance industry that is currently in need of equity-based financing products. The major causes of lesser growth of IVC investments are lack of awareness among the investors and the absence of viable investment opportunities for small- and medium-scale investors. IVC may attract general public if established after extensive research aimed at introducing innovative products. Originality/value This paper provides an overview of a truly Sharīʿah-compliant investment vehicle, furnishes a synthesis of various suggestions made by industry and academia and suggests viable solutions for valuation, risk management and exit strategies.
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Полевщиков, Д. В. "The management/prioritization of the investment capital expenditure of the corporation." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 1064–67. http://dx.doi.org/10.34925/eip.2021.137.12.207.
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В статье автором рассматриваются следующие вопросы: а) инвестиции как вложения в основной капитал и их составляющие, критерии; б) управление инвестициями как система принципов и методов разработки и реализации управленческих решений; в) стандартизация и приоритизация инвестиций (инвестиционных проектов), представлен пример категоризации и приоритизации инвестиций; г) инвестиционные расходы и их управление; д) дается определения понятиям: «инвестиции», «инвестиционные расходы», «приоритизацияя», «расходы корпораций». In the article, the author considers the following questions: a) investments as investments in fixed assets and their components, criteria; b) the investment management as a system of the principles and methods for the development and implementation of the management decisions; c) the standardization and the of the investments (investment projects), an example of the categorization and the of the investments is presented; d) investment expenses and their management; e) definitions are given to the concepts: «investments», «investment expenses», «prioritization», «expenses of corporations».
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Harrison, Richard T., Babangida Yohanna, and Yannis Pierrakis. "Internationalisation and localisation: Foreign venture capital investments in the United Kingdom." Local Economy: The Journal of the Local Economy Policy Unit 35, no. 3 (May 2020): 230–56. http://dx.doi.org/10.1177/0269094220924344.
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Venture capital plays a significant role in economic development through the emergence of new firms, technologies, industries and markets. This role, however, is associated with systemic uneven development regionally as both the supply of venture capital and the investment in new and growing ventures is highly concentrated regionally in the core economic regions of a country. Over the past decade, this intra-national regional concentration has been accompanied by an increasing internationalisation of the venture capital industry, as cross-border investment becomes more significant. In this paper, we explore the implications of this internationalisation for regional economic development in the UK. We conclude that the geography of venture capital in the UK has been shaped since the turn of the century by a significant increase in venture capital investments made by foreign funds, mainly in the form of co-investments with local funds. These foreign venture capital investments are primarily concentrated in London, Southeast England and East of England, which collectively attracted 82.5% of all foreign venture capital investments made to UK companies in 2017, strongly reinforcing the existing spatial concentration of venture capital investment. The paper concludes by questioning whether this increased dependency of these regions on foreign venture capital matters to regional development and draws out some of the implications for public policy.
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Conradie, E., Frederik J. Mostert, and Jan Hendrik Mostert. "The financing of envisaged capital investments in South Africa." Corporate Ownership and Control 11, no. 2 (2014): 583–90. http://dx.doi.org/10.22495/cocv11i2c6p5.
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The envisaging of capital investments is of prime importance for the economic growth and business development of a country, as it represents the starting point of the entire capital investment process. This paper focuses on the financing of envisaged capital investments and addresses amongst others the various sources of financing and the finance cost thereof, the related capital structure theories, as well as the determinants of the capital structure of an enterprise, which comprise of the economic and firm-specific factors. The objective of this research paper embodies the improvement of the financing decision-making when enterprises are envisaging capital investments. A literature study provided the secondary data and formed the basis of this research. To achieve the research objective, an opinion survey was done to obtain the perceptions of the business leaders in South Africa regarding the importance of the economic and firm-specific factors for the financing of envisaged capital investments, the associated problem areas as perceived by the firms, as well as the frequency of envisaging various types of capital investment projects by the respondents
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GUZHEV, Dmitrii A. "Methodology for calculating the net present value of investment project, taking into account the variability of determining the cash flow of capital investments." Finance and Credit 28, no. 9 (September 29, 2022): 2016–31. http://dx.doi.org/10.24891/fc.28.9.2016.
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Subject. The article considers the variability of determining the cash flow of capital investments and methodology for calculating the net present value (NPV) of an investment project, taking into account the said variability. Objectives. The aim is to propose a methodology to calculate NPV, given the influence of variability in determining the cash flow from investing activities in terms of outflows, i.e. the required volume of investments to create new fixed assets. Methods. The study employs generally accepted scientific methods of information analysis and synthesis. Results. I analyzed modern domestic and foreign approaches and methods for calculating NPV of an investment project, formulated the concept of cash flow of capital investments, offered my own methodology for its variable determination. The methodology for NPV calculation covers three scenarios of investment project implementation: baseline, optimistic and pessimistic. The paper includes the impact analysis of variability of the determination of cash flow of capital investments on NPV of investment project. Conclusions. The paper defines the nature of the influence of variability in determining the cash flow of capital investments on the NPV of an investment project. The findings can be used to calculate and plan targeted indicators of investment performance (NPV), when evaluating and implementing investment projects, regardless of sources of financing.
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Singh, Amanjot. "Capital Age and Labor Investment Efficiency." American Business Review 26, no. 2 (November 2023): 448–57. http://dx.doi.org/10.37625/abr.26.2.448-457.
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This study examines how capital age affects the efficiency of corporate labor investments. Using a sample of 1,588 US firms from 1991 to 2016, we find that the efficiency of labor investments increases as technology ages. Subsample analysis on labor investment efficiency suggests that old capital decreases labor over- and underinvestment. Our results remain robust to alternative specifications and restricted to small firms and industries requiring high labor skills. These findings add to the growing literature examining how learning affects a variety of phenomena in finance. Managers' increased understanding of their capital over time facilitates the efficiency of corporate labor investments.
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Tsiutsiak, Ihor, and Andriy Tsiutsiak. "ACCOUNTING OF REGISTERED CAPITAL IN ENTERPRISES WITH FOREIGN INVESTMENTS." Economic Analysis, no. 32(1) (2022): 95–101. http://dx.doi.org/10.35774/econa2022.01.095.
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Introduction. The article analyzes the norms of current legislation in the field of foreign direct investment and taxation of transactions caused by the introduction of founding foreign investment. The essence of enterprises with foreign investments is revealed and the manifestations of foreign investment are determined. The procedure for making foreign investments in the authorized capital of business structures is outlined. Forms of foreign investment are described. The sources of equity formation of enterprises with foreign investments are given. Peculiarities of deposits to enterprises with foreign investments are determined. Emphasis is placed on the fact that the founders of enterprises with foreign investment have the opportunity to make contributions to the authorized capital with both cash and non-financial assets. The procedure for evaluating founding investments has been studied. The order of accounting reflection of formation of the authorized capital of the enterprises with foreign investments is outlined. The peculiarities of accounting and reporting of the founders' contributions to the authorized capital of enterprises with foreign investment are revealed. It is determined that the recognition of liabilities of non-resident founders for contributions to the authorized capital in foreign currency are both monetary and non-monetary balance sheet items. The method of accounting for positive and negative exchange rate differences is presented. Goal. Elucidation of the order of accounting reflection of the authorized capital at the enterprises with foreign investments and expression of offers on improvement of the account of the researched object. Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (computational and analytical, implementation of results in practice, reporting of economic activity). Results. In order to accurately account for information on exchange differences, recognition of the founders' obligations on contributions to the authorized capital in foreign currency, it is proposed to reflect them in a separate analytical account, which should be opened in sub-account 423 "Accumulated exchange differences". Proposals have been made to improve the order of reflection in the accounting system of enterprises with foreign investment, exchange rate differences recognized as a result of revaluation of liabilities of non-resident founders on contributions to the registered capital.
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Khelemskyi, Viktor. "FINANCIAL DETERMINANTS OF CAPITAL INVESTMENTS IN SUSTAINABLE DEVELOPMENT OF UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 31(59) (December 21, 2023): 70–77. http://dx.doi.org/10.25264/2311-5149-2023-31(59)-70-77.
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The study is devoted to the development of the conceptual foundations of financial determinants of capital investments and their role in the sustainable development of Ukraine is determined. The author established that the annual investment needs for developing countries alone are estimated at 3.3 to 4.5 trillion. USD per year. Investments are needed primarily to finance the development of basic infrastructure, the fields of medicine and education, ensuring food security, mitigating the consequences and adapting to climate change and other areas of sustainable development. The research substantiates that the financing of capital investments of sustainable development is a separate sphere of socio-economic relations, where financial support for the creation, restoration or expansion of capital assets in all spheres of social development takes place. Such a system has specific complex mechanisms for the formation of financial potential for the realization of capital investments and tools for self-preservation and self-development, which are subject to the Goals of sustainable development, for the sake of the main goal – the sustainable development of the country. The article analyzes the instruments of state policy regarding sustainable finance and determines that the state should create the necessary environment for stimulating the financial provision of capital investments in the future. Considering the European integration processes in Ukraine, the state policy in the field of financing sustainable development capital investments should be based on European principles. The improvement of the taxation system in the field of investment capital markets, the introduction of special investment accounts, the improvement of activities in the field of joint investment, the introduction of social bonds and bonds of sustainable development, the disclosure of information about ESG and other directions. The study proved that the financing of capital investments of sustainable development is a sustainable system integrated into the international space, capable of facing challenges, developing and contributing to the sustainable development of the country. The author determined that the main task today is to form sufficient financial and investment potential for the reconstruction and socio-economic development of Ukraine, to ensure access to sustainable financing for all communities, business entities, to strengthen the mobilization of domestic savings for long-term investments aimed at achieving the Sustainable Development Goals.
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Dobrіanska, Natalia, Lyudmila Torishnya, and Dmitro Pulcha. "Management of investment processes in Ukraine at the regional level: the state and problems of improvement." Economics: time realities 1, no. 53 (February 23, 2021): 44–49. http://dx.doi.org/10.15276/etr.01.2021.12.
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At the present stage of Ukraine's development, an important role is assigned to regional investment processes. All of them are a necessary condition for stable economic growth of the country, so to speak, in the long run, increase employment and improve the social standard of living. The article analyzes the dynamics of capital investments in Ukraine for the period 2018-2020. Trends in the use of capital investments in terms of individual industries are identified. The peculiarities of the structure of capital investments by types of assets are analyzed. The research of the regional aspect of the mastered capital investments is carried out, the level of investment activity of separate regions is estimated. The main reasons that hinder the establishment of an effective process of investing in the economy of the regions of our country are revealed. The main measures aimed at improving the management of investment processes in Ukraine in general and its regions are outlined.
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HEVLYCH, Larysa, and Yelyzaveta MAZURKEVYCH. "CAPITAL INVESTMENT: TREATMENT AND REGULATION FOR ACCOUNTING AND AUDIT PURPOSES IN POST-WAR UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 322, no. 5 (September 2023): 186–91. http://dx.doi.org/10.31891/2307-5740-2023-322-5-31.
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Despite the considerable number of studies of capital investments, the question of the actual definition of this definition for the purposes of accounting and auditing, taking into account the post-war development of Ukraine, still remains open. The purpose of the article is to generalize the main problems of identification and legal regulation of capital investments for the purposes of their accounting and auditing from the point of view of finding ways to solve them. The article analyzes the interpretation of the term “capital investment” in the scientific debate, the international and domestic regulatory framework, and its influence on the organization of effective accounting and auditing. It was established that the definition of the concept of “capital investment” in national legislation is ambiguous, and it is absent in international accounting regulations, which creates a problem of managing capital investment at the enterprise level. To solve this problem, it is proposed to use definitions of capital investments from the point of view of economic interpretation and for accounting purposes. The work identifies the problems of capital investment management, for the solution of which the development of a standard is proposed, which will prescribe the elements of regulation at the state and enterprise levels. The presence of such regulation, on the one hand, will create confidence in the national economy on the part of external investors, on the other hand, it will allow to organize effective accounting, reliable reporting, and independent audit of capital investments of enterprises. The directions of further research are defined elements of the accounting policy in terms of accounting, internal control, and audit of capital investments, which will allow to take into account the peculiarities of the activities of domestic business entities.
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Laiko, Oleksandr, and Borys Burkynskyi. "METHODOLOGY OF INVESTMENT SYSTEM RESEARCH IN THE ASPECT OF UNPRODUCTIVE CAPITAL OUTFLOW: EXAMPLE OF UKRAINE AND INTERNATIONAL DIMENSION." Baltic Journal of Economic Studies 7, no. 1 (January 22, 2021): 57–68. http://dx.doi.org/10.30525/2256-0742/2021-7-1-57-68.
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The relevance of the topic of development of theoretical and methodological approaches to investment system regulation under influence of unproductive capital outflow is justified by significance of financial capital movements from groups of countries to others, caused by inappropriate institutional support for strategic investments. Aim of the proposed research is the development of methodological approaches to study and regulation of investment system development that allow to provide analysis of actual modern tendencies of investment system development, to estimate the influence of capital outflow on financial provision of investment process and to design regulating framework for shortening of unproductive financial capital outflow. The work is dedicated to research of theoretical, methodological and applicable basis of investment system development regulation in aspect of reducing of unproductive financial capital outflow with calculation of possible effect from involvement of reduced volumes of capital outflow into investment process. The research methodology, which is based on sustainable development and principle of balance of the stakeholders’ interests, includes approaches of system, theoretical and empirical analysis that allows us to identify the sense and structure of investment system in a sample of Ukraine and other 11 countries. Due to the statistical and econometric methods the estimation of the dynamics and regularities of capital investments are explored and the role of financial capital outflow in economic development of the country is estimated as percentage of GDP and as potential implicit resource that can be involved in investment process. The authors propose the methodology of investment system research and regulating from positions of institutional support embittering for renewal of invested capital and for attraction of new strategic investors. The provided systematization of theoretical positions in the sphere of investments and capital migration allows to obtain the definition of sense of investment system, to discover the regularities of its development and to identify the phenomenon of unproductive outflow of financial capital. It is found that the main criteria of unproductivity of capital outflow is excess of losses and expenses for national economy, caused by such migration of resources, under possible benefits. Conclusion. The hypothesis of existence of direct positive dependence of unproductive outflow of financial capital from growth of the national economic is proved in a sample of Ukraine due to the use of empirical statistical study method. It is identified that the key factor that provokes capital outflow is inappropriate institutional support for strategic investments. The proposed model of estimation of correlation between capital investments and value added allows to calculate the possible economic, social, and budgetary effect from involving into economy of Ukraine investments saved from outflow, that can result in more than 22.6 bln USD of value added growth.
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Zamaraev, B. A., and T. N. Marshova. "The effectiveness of the investment process of reproduction." Voprosy Ekonomiki, no. 5 (May 13, 2020): 45–68. http://dx.doi.org/10.32609/0042-8736-2020-5-45-68.
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The article analyzes the effectiveness of the investment process in Russian economy, which is assessed using indicators of specific capital investments for introduction of production capacities. The dynamics and characteristics of changes in specific capital investments for various types of economic activity of Russian industry are analyzed. The main groups of factors that determine the change in specific capital investments are identified. It is concluded that, in the medium term, the state of the economy with a significant share of extractive industries will continue to have a decisive influence on the dynamics of specific capital investments, and objective processes of depletion of the mineral resource base and worsening production conditions will increase specific capital investments. The continuation of the noted trends will determine the requirements for the volume and structure of investments to ensure the reproduction of the industrial potential and increase its technical and technological level.
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Posza, Alexandra. "REAL OPTION ANALYSIS OF VENTURE CAPITAL INVESTMENTS." Balkans Journal of Emerging Trends in Social Sciences 3, no. 1 (June 30, 2020): 64–77. http://dx.doi.org/10.31410/balkans.jetss.2020.3.1.64-77.
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Venture capital investments play an important role in the development and growth of start-up companies that are characterized by a high degree of uncertainty and growth potential, and venture capital is also one of the major sources of financing for entrepreneurial businesses. In the case of venture capital investment, staging has a huge potential, so the venture capitalists keep the right to participate in further financing rounds. The real option approach as an evaluation method provides an opportunity to evaluate this kind of investment with the help of flexibility in the case of a high degree of uncertainty. The paper puts the emphasis on the evaluation and the effectiveness of venture capital investments primarily from the aspect of real option theory tested on Hungarian venture capital cases. The paper concludes that the option-based valuation methods are more suitable for evaluating venture capital investments than others, especially the discounted cash flow method.
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Nesenenko, Pavlo, Inna Lazaryshyna, Iryna Oplachko, Oksana Martyniuk, and Yurii Proshcharuk. "Analysis of investment and innovation support for the agricultural sector of Ukraine." BIO Web of Conferences 114 (2024): 01027. http://dx.doi.org/10.1051/bioconf/202411401027.
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The definition of innovation and investment support for developing the agricultural sector is clarified. The dynamics of capital investments in Ukraine’s agriculture, forestry, and fisheries and their share in the total structure of capital investments are analyzed. The share of capital investments in Ukraine’s agriculture, forestry, and fisheries in terms of sources of financing are highlighted, and the aspects of bank lending to the agricultural sector are singled out. The dynamics of direct investment in Ukraine are covered, and it was established that growth in capital investment in agriculture, forestry, and fisheries was observed in 2021 and 2013-2018. The basic components of investment support for the development of the agricultural sector, such as private capital, state investments, international investments, and credit resources, are identified. Their advantages and disadvantages are characterized. Ukraine’s global innovation index (GII) for 2013-2023 and its components are studied. It was established that in 2022, Ukraine took the 57th position (49th in 2021) and 2023 – 55th in the GII ranking. The factors influencing the rating of Ukraine in the world ranking of economies according to the GII are identified. A correlation analysis between the GII and its sub-indices is carried out. A close connection between GII and “Knowledge and technology outputs” has been established. A linear functional relationship is formed between GII and “Knowledge and technology outputs” as subindex.
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Khan, Arshad M. "Modelling venture capital investments." Technovation 6, no. 1 (April 1987): 25–35. http://dx.doi.org/10.1016/0166-4972(87)90036-8.
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Xudoyberdiyevich, Xurramov Eshmamat. "Investment in Agriculture and Increasing Its Efficiency." International Journal for Research in Applied Science and Engineering Technology 9, no. 10 (October 31, 2021): 182–84. http://dx.doi.org/10.22214/ijraset.2021.38370.
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Annotation: Investments are made in any socio-economic formations. Because they are spent on strengthening the state, the industry, enterprises, and, finally, the economic base of the population. It is an objective necessity to invest in the development of agriculture in the Republic of Uzbekistan, where a free market economy is gradually being formed. In this article, we will learn about investment and capital investment in agriculture and how to increase their efficiency. Keywords: investments, population, efficiency, capital investments.
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Denysenko, Mykola, Zoryna Yurynets, Rostyslav Yurynets, and Ivanna Myshchyshyn. "DEVELOPMENT OF CORPORATE VENTURE CAPITAL UNDER THE CONDITIONS OF INTENSIFICATION OF INNOVATIVE ACTIVITY." ECONOMICS, FINANCE AND MANAGEMENT REVIEW, no. 2 (June 30, 2023): 24–30. http://dx.doi.org/10.36690/2674-5208-2023-2-24-30.
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In recent years, corporate venture capital has gained popularity in all areas of the economy in different countries of the world. Along with traditional venture capital funds, business angels and accelerators, traditional corporations also invest in startups around the world. Most often, these processes take place according to the corporate venture capital model. This makes it possible to remove restrictions on the participation in corporate venture funds mainly of legal entities, will open up opportunities for the participation of various subjects in corporate venture funds, and promotes the investment of funds in innovative structures. The purpose of the article is to analyze corporate venture capital, to identify structural characteristics of corporate venture capital and peculiarities of corporate venture investing in Ukraine. During the research, the method of synthesis and analysis, induction (in the study of corporate venture capital, structural characteristics of corporate venture capital and peculiarities of corporate venture investing in Ukraine); the method of schematic, graphic images (for the visual display the received results of the study) has been used. The main structural characteristics of corporate venture capital have been singled out. The signs of structural characteristics of corporate venture capital include the parameters of the corporate venture capital investment model, the types of corporate venture investment goals, criteria for deciding on financing a startup for investors and analysts of corporate investment funds, the types of corporate venture capital investments, the main motives for investment by corporate venture capital funds, ways to promote business growth through corporate investment in venture capital funds, the main financial parameters of the sustainability of corporate venture capital. Ukrainian investors appeared in this field literally 5-7 years ago, but their interest in global international startups is already marked. It was established that for Ukrainian businessmen venture investments at the stages of the B+ series are a new stage of expansion of the investment portfolio. The amount of investment depends on the investor's faith in the project and the arrogance and talent of the startup. If «seed» and «angel» investments are calculated on average in hundreds of thousands of dollars, then capital investments in the innovative business are measured in millions and tens of millions. The main goal of corporate venture capital is strategic innovative business development. Activation of activity through corporate venture capital investments in Ukraine is only developing, and much depends on the business reputation and personal characteristics of managers. Ukraine's economy needs integration into global economic processes through the development of corporate venture capital.
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Losieva, Yuliia. "The Role of Social Investment in Human Capital Development." 1, no. 1 (September 7, 2023): 72–80. http://dx.doi.org/10.26565/1727-6667-2023-1-05.
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The role of social investments in the development of human capital in Ukraine has been studied. The social and economic reality of the category of human capital, its main warehouses, the significance of human capital for the economy, as well as the problems of its development in Ukraine are examined. The main problems of state-owned investment policy in direct investment of human capital are highlighted. Ways have been identified that can become a victorious power for the implementation of state policy to promote social investment in human capital. The role of social investments in the formation of human capital is analyzed. The main elements of human capital have been seen. The names of the benefits of investing in human capital for the practitioner, the pioneer of that power. The dotality of social investment in human capital and its significance for the development of welfare has been outlined.
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Vaicondam, Yamunah, and Ramakrishnan Ramakrishnan. "Capital structure, capital investment and profitability among Malaysian listed firms." International Journal of Engineering & Technology 7, no. 4.9 (October 2, 2018): 14. http://dx.doi.org/10.14419/ijet.v7i4.9.20609.
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Capital investments are referred as a critical managerial decision on firm's fixed asset for generating profitability. However, the empirical finding shows that not every capital investment has a significant positive effect on profitability. Literature indicates mixed results of examining the capital investment relationship with firm's profitability, which vary in respects to the debt structure. On the other hand, strong government reinforcement has pushed Malaysia up as one of the top ten countries with robust private capital investment in the year 2004. Since the capital investments are typically irreversible and hypothesized as profit generator, the first aim of this study is to examine the effect of the capital investment on the firm's profitability across firms and sectors. The second aim is to examine the moderating effect of capital structure on the relationship between capital investment and profitability across firms and sectors. This study utilized pooled ordinary least squares and fixed effect analysis across 708 non-financial Malaysian listed firms. The unbalanced datasets for the period 2001 to 2015 were employed to check the robustness of these results. This study suggested that capital investment has a strong significant positive effect on profitability measurements across Malaysian listed firms in non-financial sectors. On the other hand, the significant negative moderating effect of capital structure on the relationship between capital investment and return on capital across Malaysian listed firms reflected the perspective of empire building theory. In addition, the independent sample test engaged across sectors affirmed that moderating effect of capital structure are different across sectors. Thus, this study concluded the existence of moderating effect of capital structure on the relationship between capital investment and profitability. This study addressed the knowledge gap on the moderating effect of capital structure based on empire building theory.
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Jørgensen, Steffen, Peter M. Kort, and Engelbert J. Dockner. "Venture capital financed investments in intellectual capital." Journal of Economic Dynamics and Control 30, no. 11 (November 2006): 2339–61. http://dx.doi.org/10.1016/j.jedc.2005.07.005.
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Babets, Iryna H. "Improving the Methodology for Assessing the Investment Security of the State, Taking into Account the «Round Tripping» Investments." Business Inform 2, no. 553 (2024): 47–55. http://dx.doi.org/10.32983/2222-4459-2024-2-47-55.
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The article discusses the features of «round tripping» investments that come to the country in the form of foreign direct investment (FDI), but in its essence is the return of previously withdrawn domestic capital abroad, mainly to offshore jurisdictions. The author suggests that there is a significant impact of «round tripping» investments on the investment security of the State, taking into account the motives of their formation and a significant illegal component, the absence of additional effects from attracting these investments into the economy. It is proposed to supplement the system of indicators of investment security of the State with the indicator «share of «round tripping» investments in the total volume of FDI (excluding reinvested capital)». To find out the directedness of the relationship between this indicator and the country’s economy, a regression analysis based on the data of 2010–2022 was applied. As a result of the analysis, a direct relationship between GDP in actual prices and GDP per capita, as dependent variables, and the share of «round tripping» investments in total FDI as an independent variable, has been identified. The article assesses the level of investment security of Ukraine in 2015–2021 taking into account the share of «round tripping» investments in the total volume of FDI (excluding reinvested income) based on the calculation of the integral indicator. The results of the calculation of the sensitivity coefficients of the integral indicator to changes in indicators testified to the largest impact of «round tripping» investments on the state of investment security of Ukraine in 2021. The carried out study confirmed the expediency of improving the methodology for assessing the investment security of the State by supplementing the system of indicators with the indicator of the share of «round tripping» investments in the total volume of FDI (excluding reinvested income).
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Waldman, Michael, and Ori Zax. "Promotion Signaling and Human Capital Investments." American Economic Journal: Microeconomics 12, no. 1 (February 1, 2020): 125–55. http://dx.doi.org/10.1257/mic.20180285.
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In a world characterized by asymmetric learning, promotions can serve as signals of worker ability, and this, in turn, can result in inefficient promotion decisions. If the labor market is competitive, the result will be practices that reduce this distortion. We explore how this logic affects human capital investment decisions. We show that, if commitment is possible, investments will be biased toward the accumulation of firm-specific human capital. We also consider what happens when commitment is not possible and show a number of results including that, if investment choices are not publicly observable, choices are frequently efficient. (JEL D82, J24, J31, M12, M51)
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Vrachovska, Mariya. "Determinants of Security in Venture Capital Transactions." Socio-Economic Analyses 14, no. 1 (June 30, 2022): 82–90. http://dx.doi.org/10.54664/pduc9212.
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In today’s modern, dynamically changing and globalized economy, venture investments as a specific technique for financial and organizational construction of investment ventures have established themselves as a significant segment of the market for economic activity. The thesis presented in this study is that, when being invested, venture capital does not bring a higher degree of uncertainty and risk in comparison to other traditional and alternative sources of capital investment. Venture investments are analyzed through the prism of the theory of information asymmetry, and, on this basis, the parameters ensuring security of the venture investor are identified.
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Апокина, К. В. "Analysis of Investment Attractiveness of Investments in Human Capital." Экономика и управление: научно-практический журнал, no. 5(167) (October 25, 2022): 54–57. http://dx.doi.org/10.34773/eu.2022.5.10.
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Особую роль в современных экономических условиях стал играть человеческий капитал. В научных трудах многих экономистов анализу этого капитала и оценке его роли уделяется большое внимание, а инвестиции в человеческий капитал стали рассматриваться как важный фактор производственной составляющей организации. Для расчета экономической эффективности инвестиций в человеческий капитал используют различные методы. Однак, необходимо отметить, что, учитывая особенности анализируемых процессов, универсальных и объективных методов такого расчета нет. Human capital has begun to play a special role in modern economic conditions. In many historical scientific works of economists, much attention is paid to its analysis and role. Investments in human capital began to be considered as an important factor of the production component of the organization. Various methods are used to calculate the economic efficiency of investments in human capital. Taking into account the peculiarities of the analyzed processes, it should be noted that there are no universal and objective methods.
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McGrattan, Ellen R., and Edward C. Prescott. "Technology Capital and the US Current Account." American Economic Review 100, no. 4 (September 1, 2010): 1493–522. http://dx.doi.org/10.1257/aer.100.4.1493.
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The US Bureau of Economic Analysis (BEA) estimates that the return on investments of foreign subsidiaries of US multinational companies over the period 1982–2006 averaged 9.4 percent annually after taxes; US subsidiaries of foreign multinationals averaged only 3.2 percent. BEA returns on foreign direct investment (FDI) are distorted because most intangible investments made by multinationals are expensed. We develop a multicountry general equilibrium model with an essential role for FDI and apply the BEA's methodology to construct economic statistics for the model economy. We estimate that mismeasurement of intangible investments accounts for over 60 percent of the difference in BEA returns. (JEL F23, F32)
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Izyumova, O. N., and T. A. Krylova. "ANALYSIS AND STRUCTURE OF RUSSIAN DIRECT INVESTMENTS ABROAD." Scientific bulletin of the Southern Institute of Management, no. 3 (September 30, 2017): 9–15. http://dx.doi.org/10.31775/2305-3100-2017-3-9-15.
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This article analyzes direct investments. Currently, with the development of market relations and the strengthening of international relations, the objective trends in the growing volume of the export of Russian capital, the increase in its scale and the size of foreign assets, the consolidation of Russian companies in the promising segments of the world market, makes the article relevant and important for consideration. For a more precise presentation of the present situation, the structure of capital flows, in the context of economic entities, as well as statistical data on regulatory measures for foreign direct investment, are provided. The analysis revealed an unfavorable situation on the world investment market for the Russian Federation. The outflow of foreign direct investment from countries with economies in transition tends to decline. Carrying out the analysis of investments it is impossible to bypass. It should be noted that the structure of the capital exported from Russia differs from the similar structure of states with a progressive market by the fact that the share of other investments approximates to the share of foreign direct investment, and this trend increases dramatically in the period of instability. A clearer idea allows us to obtain a detailed analysis of the outflow of Russian investments and the inflow of foreign capital, as given in the paper. The article allows to consider the structure and present position of Russian direct investments and foreign capital.
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Vatamaniuk-Zelinska, Uliana. "Increasing the efficiency of budget investment of entrepreneurial activity in Ukraine." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 85–91. http://dx.doi.org/10.37332/2309-1533.2019.7-8.12.
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Purpose. The aim of the article is identification of budget investment trends in Ukraine and development of recommendations for increasing the efficiency of capital investments as the main form of budget investments in the development of domestic entrepreneurship. Methodology of research. The results of the study are based on the use of abstract and logical analysis (to determine the essence of capital investments as the main form of budget investment in the development of domestic entrepreneurship in Ukraine) and statistical analysis (to study the dynamics of budget investment from state and local budgets). Theoretical and methodological basis of the study is the key provisions, principles and methods of modern economic theory, finance and economics. Findings. It is established that in order to increase the efficiency of capital investments as the main form of budget investments in the development of domestic entrepreneurship, there is a need to apply transparency of evaluation and competitive selection of investment projects and programs for the development of territories aimed at activating and stimulating entrepreneurial activity in priority areas. The use of step-by-step financing of budget investments from the budget of development of local budgets is substantiated, provided that medium-term and therefore strategic expenditure planning is implemented. It is proposed to reimburse interest rates on loans for entrepreneurs who implement priority development projects of the territories, creating new jobs in accordance with the strategy of modernization of the system of social support for the population, which will allow to increase the efficiency of budget investment at the level of all regions of our country. Originality. Recommendations for increasing the efficiency of capital investments as the main form of budget investment in the development of domestic entrepreneurship by establishing the lease of land as the difference between the actual rent and the amount of a single tax from the entrepreneurs of group IV are developed. Practical value. The results of the conducted study can be used by domestic enterprises and local governments to stimulate the development of entrepreneurial activity. This will increase the financial and economic efficiency of local budget revenues from agricultural land operations, either at the lower rent level or at the lower single tax rate. Key words: capital investments; budget investments; budget; financing; strategic planning; entrepreneurship.
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Amin Hou, Ester Hervina Sihombing, Sabaruddin Chaniago, Ahmad Rivai, Nasib, Martin, Ratih Amelia, Manda Dwipayani Bhastary, Widy Hastuty HS, and Ahmad Fadli. "Socialization of The Importance of Knowing The Benefits of Investments and Financial Securities in Budisatriya Medan Vocational School." GANDRUNG: Jurnal Pengabdian Kepada Masyarakat 5, no. 1 (January 25, 2024): 1401–7. http://dx.doi.org/10.36526/gandrung.v5i1.3158.
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There are various types of investment to choose from. Starting from real investments in physical form such as land, houses and gold as well as non-real investments in the financial sector. An example of non-real investment is investment in the financial sector such as in the capital market. Many students still don't understand the benefits of investing
For this reason, education in the form of training given to students about the benefits of financial investment and the capital market will certainly be a door to change in character for students to be braver in making various investment choices in the future. The solution offered for community service carried out at SMK S Budisatrya Medan is in the form of presenting material about the benefits of investment and various ways of making financial investments in the current money market or capital market.