Academic literature on the topic 'Return on non-current assets'
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Journal articles on the topic "Return on non-current assets"
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Darsyah, Rahmawan, Hari Sukarno, and Elok Sri Utami. "LQ45 Share Return Determinants In Indonesia." International Journal of Scientific Research and Management 8, no. 12 (December 20, 2020): 2049–57. http://dx.doi.org/10.18535/ijsrm/v7i12.em05.
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Return is the result obtained from investment. Returns can be in the form of realized returns that have occurred or expected returns that have not occurred but are expected to occur in the future. Return realization (realized return) is the return that has occurred. Realized return is calculated based on historical data. Return realization is important because it is used as a measure of the company's performance. This return history is also useful as a basis for determining the expected return and risk in the future. Expected return is the return expected by investors in the future. In contrast to realized returns which have already occurred, expected returns have not yet occurred. The performance measurement was also carried out at the LQ45 company. In general, this study aims to synthesize whether the current ratio, equity ratio, dividend payout ratio, dividend yield, earnings per share, price book value, return on assets and total asset turnover are partially determinants of stock return variability. The population in this study were non-banking companies included in the LQ45 according to a circular number: Peng-00028 / BEI.OPP / 01-2018 dated January 25, 2018. Non-bank companies were chosen because the types of products produced were not in the form of services. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: only the current ratio, equity ratio, dividend payout ratio, dividend yield, return on assets and total asset turnover partially determine stock returns
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Sukmayanti, Citra Pebri, and Ferikawita M. Sembiring. "Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Price To Book Value Dengan Return on Assets Sebagai Variabel Intervening (Studi pada Perusahaan Non Keuangan Kelompok Indeks LQ45 di Indonesia)." INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia 5, no. 2 (March 31, 2022): 202–15. http://dx.doi.org/10.31842/jurnalinobis.v5i2.224.
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Penelitian ini bertujuan untuk mengetahui adanya signifikansi dari pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap price to book value pada perusahaan non sektor keuangan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia tahun 2016-2020, dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah teknik analisis jalur dengan pengolahan menggunakan Eviews 9. Hasil penelitian dapat menunjukkan bahwa current ratio berpengaruh positif terhadap return on assets, debt to equity ratio tidak berpengaruh terhadap return on assets, current ratio dan debt to equity ratio secara simultan berpengaruh terhadap return on assets, current ratio berpegaruh positif terhadap price to book value, debt to equity ratio berpengaruh negatif terhadap price to book value, return on assets berpegaruh positif terhadap price to book value, serta current ratio, debt to equity ratio dan return on assets secara simultan berpengaruh terhadap price to book value. Dalam penelitian ini juga menunjukan hasil bahwa return on assets dapat memediasi hubungan antara current ratio terhadap price to book value dan return on assets tidak dapat memediasi hubungan antara debt to equity ratio terhadap price to book value.
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Febrianti, Cindy, and Sri Suartini. "Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA)." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 2 (February 26, 2021): 492–97. http://dx.doi.org/10.31539/costing.v4i2.1661.
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One way to look at a company's financial health is by using financial ratios. This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA).
Keywords: Current Ratio, Debt to Assets Ratio, Asset Returns
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Sutiman, Sutiman, and Supatmin Supatmin. "Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT JAPFA Comfeed Indonesia Tbk Periode Tahun 2009-2019." Jurnal Disrupsi Bisnis 4, no. 4 (July 30, 2021): 285. http://dx.doi.org/10.32493/drb.v4i4.10763.
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Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Debt to Assets Ratio terhadap return on assets pada PT Japfa Comfeed Indonesia, Tbk periode 2009-2019. Jenis penelitian ini bersifat deskriptif kualitatif. Adapun populasi yang dipergunakan berupa data laporan keuangan dari PT Japfa Comfeed Indonesia dari tahun 2009-2019, sedangkan analisis data yang dipergunakan meliputi rasio keuangan dengan current ratio, debt to assets ratio dan return on assets, uji deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Adapun Hasil uji t (parsial) diperoleh current ratio berpengaruh signifikan terhadap return on assets, sedangkan debt to assets ratio berpengaruh positif dan signifikan terhadap return on assets. Hasil uji F (simultan), current ratio dan debt to assets ratio berpengaruh terhadap return on assets dengan konstribusi sebesar 48%. Hal ini juga diperkuat dengan hasil nilai Fhitung (4,522) > Ftabel (4,460) dan nilai signifikansi sebesar 0,532. Kata kunci: Current Ratio; Debt to Assets Ratio; Return on Assests
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SRI WAHYUDI, AGUSTINUS, BENY BENY, and DANIEL DANIEL. "ANALISIS PENGARUH KAPITALISASI PASAR DAN RASIO KEUANGAN TERHADAP RETURN SAHAM." Media Bisnis 12, no. 1 (December 10, 2020): 9–16. http://dx.doi.org/10.34208/mb.v12i1.875.
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Stock returns are very important and become the main reason or objective for investors in investing. This study studies the effect of market capitalization and financial ratios on corporate stock returns. The independent variables used in this study are market capitalization to symbolize a company's market value and financial ratios such as earnings per share, debt to equity, return on assets, and current ratio. While the dependent variable is stock returns. The objects used in this study are property and real estate companies listed on the Indonesia Stock Exchange during the 2012-2017 period. The samples used in this study were collected using non-probability methods with purposive sampling techniques. Researchers use multiple regression models to examine the effect of independent variables that affect stock returns. The results showed that market capitalization had a positive effect on stock returns. While earnings per share, debt to equity, return on assets, and current ratio have no effect on stock returns
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Pradhan, Sumit, and Poshan Dahal. "Financial performance of Nepalese insurance companies." Nepalese Journal of Insurance and Social Security 4, no. 1 (December 31, 2021): 100–111. http://dx.doi.org/10.3126/njiss.v4i1.42364.
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This study examines the financial performance of Nepalese insurance companies. The dependent variables are return on assets and earnings per share while independent variables include insurance premium, firm size, current ratio and solvency ratio. Twenty-one insurance companies among them 8 are life insurance and 13 are non-life insurance companies with 105 observations for the period of 2070/71 to 2074/75, were selected for this study. The data were collected from insurance and financial statistics published by Beema Samiti and annual reports of the selected Nepalese insurance companies. The correlation coefficient and regression models were estimated to test the significance and importance of liquidity management on financial performance of Nepalese insurance companies.
The results shows that insurance premium has positive impact on return on assets and earning per share. It means that increase in insurance premium leads to increase in return on assets and earnings per share. Likewise, firm size has positive impact on return on assets and earning per share. It indicates that increase in firm size leads to increase return on assets and earnings per share. Similarly, current ratio has negative impact on return on assets. It means that increase in current ratio leads to decrease in return on assets. Likewise, solvency ratio has negative impact on return on assets. It indicates that increase in solvency ratio leads to decrease in return on assets. Similarly, current ratio have positive impact on return on assets. It means that increase in current ratio leads to increase in earnings per share. Likewise, solvency ratio has positive impact on earnings per share. It indicates that higher solvency ratio, higher would be the earnings per share. The study also concludes that insurance premium followed by current ratio and firm size is the most influencing factor that explains liquidity management and financial performance of Nepalese insurance companies.
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Ilham, Ilham. "The Influence of Current Ratio and Debt to Asset Ratio on Return on Assets at PT Selaras Aditama." Jurnal Ad'ministrare 6, no. 2 (April 27, 2020): 229. http://dx.doi.org/10.26858/ja.v6i2.13556.
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This study aims to determine the effect of current ratio and debt to asset ratio on return on assets at PT Seelaras Aditama. The method used was explanatory research with a sample of 85 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study current ratio have a significant effect on return on assets by 7.3%, the hypothesis test obtained a significance of 0,000 <0.05. Debt to asset ratio has a significant effect on return on assets of 55.1%, the hypothesis test obtained a significance of 0,000 <0.05. Current ratio and debt to asset ratio simultaneously have a significant effect on return on assets by 96.7%, hypothesis testing obtained significance of 0,000 <0.05.
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Harjayanti, Diana Riyana, and Puput Pujiati. "Current Ratio (CR) Dan Debt to Asset Ratio (DAR) Terhadap Return On Asset (ROA) pada PT Indocement Tunggal Prakarsa Tbk Periode 2009-2018." Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora 3, no. 1 (March 27, 2020): 56–65. http://dx.doi.org/10.33753/madani.v3i1.87.
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It is necessary to measure ratios that represent liquidity, solvability and profitability from one company. Related to this research use Current Ratio, Debt to Asset Ratio, Return On Asset Ratio at PT Indocement Tunggal Prakarsa Tbk. As one of largest cement factories in Indonesia. It is necessary to measure ratios that represent liquidity, solvability and profitability from one company. Related to this research use ratio of Current Ratio, Debt to Asset Ratio, Return On Assets at PT Indocement Tbk. as one of the largest cement factories in Indonesia. The data used in this study are secondary data from the company's 2009-2020 financial statements. Data processing stages are carried out by ensuring all data meet the classic assumption test, so that further stages are to measure influence of independent variabels : Current Ratio and Debt to Asset Ratio to dependent variabel : Return On Asset with multiple linear regression test, coefficient R determinant test, t test, F test.In addition, the results of the t test, the Current Ratio is partial influence to Return On Assets, but the Debt to Asset Ratio is not partial influence on Return On Assets. While from the results of the F test the Current Ratio and the Debt to Asset Ratio simultaneously influence to Return On Assets. Abstrak Untuk memastikan kondisi keuangan suatu perusahaan maka perlu dilakukan pengukuran dari rasio yang mewakili likuiditas, solvabilitas dan provitabilitas. Sehingga dalam penelitian ini dilakukan pengamatan terhadap rasio Current Ratio, Debt to Asset Ratio, Return On Asset pada PT Indocement Tbk. sebagai salah satu pabrik semen terbesar di Indonesia. Data yan digunakan dalam penelitian adalah data sekunder dari laporan keuangan perusahaan dari tahun 2009 -2018. Tahapan pengolahan data yang dilakukan dilakukan adalah memastikan semua data memenuhi standard uji asumsi klasik , agar selanjutnya dapat dilakukan tahapan pengolahan data untuk melihat pengaruh variabel bebas yaitu Current Ratio dan Debt to Asset Ratio terhadap variabel terikat yaitu Return On Asset melalui uji regresi linier berganda, uji koefisien determinasi R, uji t, uji F. Dari hasil uji t maka Current Ratio berpengaruh secara partial terhadap Return On Asset , namun Debt to Asset Ratio tidak berpengaruh secara partial terhadap Retun On Asset. Sedangkan dari hasil uji F maka Current Ratio dan Debt to Asset Ratio berpengaruh secara bersamaan terhadap Return On Asset. Kata Kunci : Current Ratio, Debt to Asset Ratio, Return On Asset, Kinerja PT Indocement Tunggal Prakarsa Tbk
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Shabrina, Widya, and Niki Hadian. "The influence of current ratio, debt to equity ratio, and return on assets on dividend payout ratio." International Journal of Financial, Accounting, and Management 3, no. 3 (December 14, 2021): 193–204. http://dx.doi.org/10.35912/ijfam.v3i3.221.
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Abstract Purpose: This study aimed to determine whether the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio of mining companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Research Methodology: The research method used in this study was an explanatory method. The sampling technique used in this study was non-probability sampling with a purposive sampling technique so that the total sample size was 34 mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis method used in this research was panel data regression analysis using Eviews 9. Results: The results showed that the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio. In addition, the research results also showed that the magnitude of the influence of the current ratio, debt to equity ratio, and return on assets in contributing to the dividend payout ratio was 51.5%. Limitations: The study was limited to only a few factors, namely the current ratio, debt to equity ratio, and return on assets to the dividend payout ratio. Contribution: This research is expected to be of benefit to the company in determining the policy of dividend distribution from several financial performance factors including current ratio, debt to equity ratio, and return on assets. Keywords Current ratio; Debt to equity ratio; Return on assets; Dividend payout ratio
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Supardi, Herman, H. Suratno H. Suratno, and Suyanto Suyanto. "PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (March 12, 2018): 16–27. http://dx.doi.org/10.34204/jiafe.v2i2.541.
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This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded: Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables.Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation
Dissertations / Theses on the topic "Return on non-current assets"
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Чайка, Тетяна Юріївна, Ірина Євгенівна Хаустова, and Олена Олександрівна Синяговська. "Коефіцієнтний аналіз необоротних активів: розрахунок по фінансовій звітності НП(С)БО України та сучасні тенденції діагностики." Thesis, Дніпровський національний університет ім. Олеся Гончара, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36326.
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Коефіцієнтний аналіз (ratio analysis) – невід'ємна складова фінансової діагностики. Фінансові співвідношення (коефіцієнти) дозволяють узагальнити велику кількість вихідних даних і якісно оцінити фінансово-економічний стан компанії. Коефіцієнти структури активів дозволяють оцінити: цільовий економічний капітал; ліквідність інвестованого капіталу; здатність компанії змінювати структуру активів під дією факторів впливу. Основним структурним коефіцієнтом, що характеризує співвідношення активів, є співвідношення необоротних і оборотних активів підприємства (non-current assets structure ratio, NCAR). Цей коефіцієнт розраховується під час вертикального аналізу балансу. Сприятливий діапазон значень залежить від галузевої приналежності підприємства. Якщо в динаміці спостерігається збільшення цього співвідношення, це свідчить про посилення виробничих можливостей підприємства при одночасному зниженні фінансової стійкості. Коефіцієнти платоспроможності (solvency ratios) є індикаторами здатності підприємства погашати свої боргові зобов'язання. На відміну від коефіцієнтів ліквідності, які охоплюють тільки короткострокову заборгованість, коефіцієнти платоспроможності характеризують здатність підприємства погашати як короткострокові, так і довгострокові зобов'язання. Необоротні активи – найменш ліквідна частина активів. Тому з точки зору забезпечення платоспроможності і фінансової стійкості вони повинні бути забезпечені переважно найбільш стабільними джерелами фінансування, тобто власним капіталом компанії. Відношення необоротних активів до чистої вартості (власного капіталу) (Non-current assets to Net worth ratio) (NCANWR) показує, чи дотримується це правило. Коефіцієнт оборотності необоротних активів (Non-current assets turnover, NCAT) визначає ефективність, з якою бізнес використовує свої необоротні активи для отримання доходу. Коефіцієнти рентабельності (прибутковості) (Profitability ratios) характеризують здатність підприємства створювати прибуток. Ця група коефіцієнтів має особливо важливе значення, оскільки прибуток є головним підсумковим результатом діяльності підприємства. Рентабельність необоротних активів (Return on Non-current assets, RONCA) характеризує рівень генерації чистого прибутку (Net income) у розрахунку на одиницю вартості необоротних активів.
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Pereira, Filipa Chedas de Sampaio e. Sousa. "Earnings management determinants in non-listed european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13536.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO objetivo do presente estudo é descobrir quais os determinantes da gestão de resultados por accruals nas empresas não cotadas europeias. Estudos anteriores baseiam-se essencialmente nas características da gestão de resultados nas empresas cotadas, ficando as empresas não cotadas postas, por vezes, de fora dos estudos académicos. No entanto, reconhece-se que é mais provável as empresas não cotadas incorrerem em práticas de gestão de resultados do que as empresas cotadas (Burgstahler et al., 2006). Ao longo da nossa investigação, tentámos perceber as principais razões por detrás da gestão de resultados por accruals nas empresas não cotadas e se existem motivações específicas que expliquem porque é que a prática de gestão de resultados é comum neste setor. Utilizando dados da Amadeus, o trabalho foca-se em empresas não cotadas de 14 países Europeus. Os resultados evidenciam que «leverage», «size», «growth» e «assets profitability» (Return on Assets - ROA) são relevantes para entender porque é que as empresas incorrem em gestão de resultados (o que está em linha com estudos anteriores).
The aim of this study is to determine accruals earnings management causes in non-listed companies. Prior surveys mostly exploit earnings management characteristics in stock-market corporations, thus the unlisted companies' sector has been left out of the academic research. However, it is known that unlisted companies are more likely to engage in earnings management practices than listed firms (Burgstahler et al., 2006). Throughout our investigation we've tried to find the main reasons behind accruals earnings management in non-listed firms and if there were specific motivations that explain why earnings management practices are more common in this sector. Using data collected from the Amadeus database, the work focuses on unlisted firms from fourteen European countries. Overall results provided evidence that «leverage», «size», «growth» and «assets profitability» (Return on Assets - ROA) are relevant to understand why companies engage in earnings management (which is in line with previous studies).
info:eu-repo/semantics/publishedVersion
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Козубенко, Ірина Анатоліївна, and Iryna Anatoliivna Kozubenko. "Аналіз структури капіталу підприємства та її оптимізація." Master's thesis, СумДПУ імені А. С. Макаренка, 2021. http://repository.sspu.edu.ua/handle/123456789/12070.
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Об’єкт дослідження – капітал ТОВ «Фарма системний інтегральний
сервіс».
Предметом дослідження є методи прогнозування оптимальної структури капіталу підприємства.
Мета магістерської роботи – на підставі проведеного аналізу використання капіталу підприємства провести розрахунок оптимальної його структури.
У магістерській роботі розглянуто теоретичні та методичні основи поняття капіталу підприємства, досліджено питання структури капіталу та методик визначення оптимальної структури капіталу підприємства, проведено аналіз стану, структури та використання капіталу підприємства, проведено прогнозування оптимальної структури підприємства за допомогою управління величиною ефекту фінансового левериджу та за критерієм мінімізації фінансового ризику.The object of research - the capital of LLC "System Integral Pharma service ". The subject of research is methods of forecasting the optimal capital structure of the enterprise. The purpose of the master's work - on the basis of the analysis of the use of capital of the enterprise to calculate its optimal structure. The master's thesis considers the theoretical and methodological foundations of the concept of enterprise capital, investigates the structure of capital and methods for determining the optimal capital structure of the enterprise, analyzes the state, structure and use of enterprise capital, predicts the optimal structure of the enterprise by managing financial risk.
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Klímová, Lenka. "Analýza ekonomických dat s využitím statistických metod." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-224827.
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The teoretical part of the thesis focuses on timeline and also on economic issues of mainly ratio indicators and their interpratation. The aim of this work is to analyze and evaluate selected economic indicators of the company, using timeline analysis and regressive analysis. The analysis is related to value prediction of selected economic indicators which I predicted for the next two years (2014 and 2015). Based on the detected values I proposed measures for successful future development of the company. I have processed the data using Gretl and Microsoft Excel programs.
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Mazanec, Michal. "Návrh zlepšení finančního plánování v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221418.
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The financial situation and financial economy could be controlled by a whole range of indicators in the time progress and context so that the evaluation of the situation may reflect the whole economic state of the company and enable to point out causes of the actual situation. If the company shall be economically succesful, the financial planning and analysis has to be a part of the complex of the company´s financial management, because it provides a feedback between the expected effect of managing decisions and present. This diploma work is focused on detection of weak and strong characteristics of the company. All datas used in analysis are taken from the public sources and internal company documentation. The point of my diploma thesis was to present a financial analysis containing my theoretical experience, which I gained during my study at the VUT.Brno.
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Goodwin, J. D. "Audit judgments of revalued non-current assets." Lincoln University, 1994. http://hdl.handle.net/10182/1770.
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The revaluation of non-current assets has become an accepted accounting practice in many countries including the United Kingdom, Australia and New Zealand. This practice has implications for the external auditor who must decide whether to accept a valuation as reasonable and how much evidence to collect to support the decision. This thesis represents the first study to examine audit decision making in this area. Because of the absence of prior research, a series of structured interviews was undertaken with audit partners to identify the main audit issues. The results of these interviews, together with the relevant literature, were used to identify some of the factors that may impact on audit judgments concerning revalued assets. Hypotheses were developed and two complementary experiments were designed to test them. These were based on the premise that client management may be motivated to revalue in order to improve the appearance of the balance sheet, thereby increasing the inherent risk of misstatement. A 2 x 2 between-subjects design was used for both experiments, and the dependent variables measured were estimates of the planned audit hours to be spent on the revalued assets and likelihood judgments that the valuations would be accepted as reasonable. Experiment One considered the situation where auditors are faced with two conflicting risks which are likely to exist simultaneously in the audit environment. These were the threat of litigation arising from the client's breach of a debt covenant and the risk of losing the client. The study examined auditors' responses to high and low levels of these risks on the audit of revalued owner-occupied property and an investment property. For the planned audit hours, results indicated a strong interaction effect between the two factors, with auditors planning to spend significantly more time on the audit of revalued assets when both the risk of breaching a debt covenant was high and the risk of losing the client was low. Similar results were found for the likelihood judgment that the valuations would be accepted as reasonable, except that for the investment property the results were only marginally significant. Experiment Two examined the impact of a proposal to issue shares to the public and the competence of the independent valuer on the audit of four classes of non-current assets. Results indicated that auditors would plan to spend longer on the audit of revalued assets when the client proposed to make a share issue and also when the competence of the valuer was lower. They were also less likely to accept the valuations as reasonable in these cases. However, an interaction effect between class of asset and competence of the valuer indicated that concern with some aspects of the evidence could override subjects' sensitivity to the competence of the valuer. An additional finding was a significant experience effect for the likelihood judgments, based on the number of audits, in which subjects had been involved, that had included asset revaluations. More experienced subjects were more likely than less experienced subjects to accept the valuations as reasonable.
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Ovsyuk, Nina Vasylivna, and Irina Vitalievna Trush. "Process of reproduction of non-current tangible assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53935.
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1. Karchevskaya GG Features of the processes of reproduction of fixed assets in industrial enterprises. State and regions.Ser .: Economy and Entrepreneurship. 2018. № 2. pp. 127–121.
2. Gorodyanskaya LV Depreciation policy and directions of reproduction of financial and economic resources in accounting. Finance of Ukraine.- 2015. - № 11. - P.112-121.
3. Anisimova MV, Zagoretskaya O. Ya. Expansion of methods of reproduction of fixed assets at the enterprise. Actual problems of economy.2017.№ 6.S.190-196.
4. Rudchenko O. and others. Methodical approaches to the regulation of the process of reproduction of fixed assets. Economy of Ukraine, 2015. №2. P.52-58.The main purpose for which non-current tangible assets are held in enterprises is to ensure the production process and activities of the enterprise as a whole. Because of this, both their efficient and properly planned use and recovery are important, because during use they experience wear, which causes the loss of their functional properties, which directly affects the results of their work.
Основною метою з якою необоротні матеріальні активи утримуються на підприємствах виступає забезпечення процесу виробництва і діяльності підприємства в цілому. Через це, важливим є як їх ефективне та правильно сплановане використання так і відновлення, бо під час використання вони зазнають знос, що спричиняє втрату своїх функціональних властивостей, що напряму впливає на результати їх роботи.
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Bandžak, Richard. "Costs and benefits of reducing financing costs through corporate social responsibility." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201904.
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The dissertation thesis investigates the relationship between corporate social responsibility (CSR) and financial performance (FP) on the sample of 51 Eurozone banks over the period from 2008 to 2014. The investigation is based on a panel data regression analysing the financial data from Bankscope and the social performance data from CSRHub. Return on assets and the ratio of non-performing loans to total loans represent the measures of financial performance and are used as dependent variables. The results of this model have shown a positive and statistically significant CSR-FP relationship. It is argued that even though the results show statistical significance, they do not necessarily include such a strong informational value. This is caused by methodological limitations, such as potentially biased data on CSR, as well as by the theoretical ones. The main theoretical concern, detected in the dissertation thesis, is a need for redefinition of the banks' driving motives of engaging in CSR activities. Banks engaging in CSR activities for merely strategic reasons should be analysed separately on a firm-level as they may otherwise bias the empirical results. Another important aspect of the work was an argument that banks benefit from CSR mainly through the product differentiation. This could not have been tested empirically, but it is assumed that the product differentiation, for example through reputation enhancement, may play a significant role in boosting bank's profits.
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Ruhupatty, Leroy. "The value relevance and reliability of information provided with respect to non-current assets under Australian GAAP /." Connect to this title, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0031.
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Ruhupatty, Leroy. "The value relevance and reliability of information provided with respect to non-current assets under Australian GAAP." UWA Business School, 2008. http://theses.library.uwa.edu.au/adt-WU2008.0031.
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[Truncated abstract] Following the introduction in 1999 of Australian Accounting Standard Board (AASB) 1041: 'Revaluations of Non-Current Assets' (Australian Accounting Standards Board 2001a), this study set out to examine the impact of the introduction of this new standard on: the number (percentage) of Australian firms revaluing various classes and submajor classes of non-current assets; and the value relevance and reliability of the information provided with respect to various sub-major classes of non-current assets. The study also set out to examine the apparent motivations for Australian companies electing the fair value (FV) basis, rather than the historic cost (HC) basis, for reporting property, plant and equipment (PP&E). The sample analysed in this study consisted of Australian Stock Exchange (ASX) listed firms that were included in each of the Connect4, Aspect Financial and Core Research Data (CRD) databases. After excluding firms not covered by all three databases and firms where there were missing data problems, 398 and 424 firms were left in the 1999 and 2002 samples, respectively. Of the 398 and 424 firms, there were 194 firms that were common to both sample periods and a separate analysis of these 'common' firms allowed a 'like-for-like' comparison to be made. The financial year ending June 30, 1999 provides data under the previous standard AASB 1010 (Australian Accounting Standards Board 2000) before the introduction of AASB 1041, while the financial year ending 30 June 2002 provides data under AASB 1041 (the new standard). ... At the disaggregated level (that is, for various sub-major classes of non-current assets), it appears that there was a decline in the number (percentage) of firms choosing to revalue investment property, property, and plant and equipment, while there was no change in the number (percentage) of firms choosing to revalue listed or unlisted investments. It appears that AASB 1041's requirement to revalue frequently when the FV basis was adopted discouraged firms from choosing the FV basis for some asset classes, presumably because the costs associated with frequent revaluations outweighed the perceived benefits. In terms of value relevance, the results suggest that where the variables of interest are scaled there was no improvement in the value relevance of the information provided by Australian companies following the introduction of AASB 1041. However, the results from the unscaled regressions do not support this conclusion and instead suggest that the introduction of AASB 1041 was associated with an overall improvement in the value relevance of the information provided with respect to the various sub-major classes of non-current assets investigated in this study. Resolution of this conflicting result is beyond the scope of this dissertation and is an issue worthy of future research. In terms of reliability, the results suggest that the introduction of AASB 1041 was generally associated with: an improvement in the reliability of information reported with respect to non-current assets reported at FV; and a deterioration in the reliability of information reported with respect to non-current assets reported at HC. Finally, with respect to the potential motivations behind a company's choice of the FV basis for reporting PP&E, the results suggest that firms are motivated to revalue PP&E to: improve their borrowing capacity; for signalling purposes; and to reduce information asymmetry.
Books on the topic "Return on non-current assets"
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Driessen, Joost. A new method to estimate risk and return of non-traded assets from cash flows: The case of private equity funds. Cambridge, MA: National Bureau of Economic Research, 2008.
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Lanskov, P., M. Murashov, and D. Lanskov. Digital financial assets, their origin, development and prospects in the Russian financial market. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1859925.
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The article discusses the economic, legal and technological foundations of the emergence of digital financial assets (CFAs) in the Russian financial market. The interrelation of the CFA and blockchain technology, which is a special case of the implementation of distributed ledger technology, is analyzed. From these positions, a vision of the role and place of cryptocurrencies in the future global economy is proposed. It is emphasized that the spread of cryptocurrencies has largely contributed to the popularization of the underlying blockchain technology, the declared advantages of this technology have been investigated. The practical aspects of the application of distributed registry technology in the context of Russian legislation are analyzed. As promising and alternative forms of CFA, the issue and placement of which is possible with the participation of securities market registrars, CFA certifying the possibility of exercising rights under equity securities, the right to demand the transfer of equity securities (tokens) and CFA directly certifying the rights to participate in the capital of a joint-stock company (digital shares) are considered. It is suggested that the global trend towards digitalization and the public need to improve the protection of investors' rights may lead to the transformation of undocumented shares into digital ones. The authors believe that digital shares in the form of CFA retain the advantages of non-documentary securities, but at the same time return the uniqueness of each individual share, as in the case of documentary securities, which much more reliably records their belonging to a specific owner.
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Board, Accounting Standards. Disposal of non-current assets and presentation of discontinued operations. Kingston upon Thames: ASB Publications, 2003.
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Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.
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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations".
Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explaining certain provisions of IFRS and is not an advertisement or popularization of individual business entities. In the text of the textbook, examples are divided into examples - practice of application; examples - professional judgment; examples-explanations; examples - disclosure of information.
At the end of each paragraph, self-examination questions and tests are presented, which help to structure theoretical knowledge and pay attention to the most significant information blocks of IFRS.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For students in bachelor's and master's degree courses 38.03.01 "Economics" and 38.04.08 "Finance and Credit".
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Dergunova, Viktoriya, and Anastasiya Prokopova. Analysis of legal regulation and judicial practice of resolving disputes between parents about children. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1218051.
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The monograph is a comprehensive study of the current practice of resolving cases on determining the place of residence of children, the procedure for communicating with them separately living parents and other relatives; restriction and deprivation of parental rights; on the departure of children outside the Russian Federation and return within the framework of the Convention on Civil Aspects of International Child Abduction of 1980, the Convention on Jurisdiction, Applicable Law, Recognition and Enforcement and Cooperation in relation to Parental Responsibility and Measures for the Protection of children of 1996.The relations that develop between the child and parents, the child and the court, parents and the court, as well as parents as parties to the process are analyzed. The central place is occupied by the study of the content of the concept of the best interests of the child as a guarantee of the protection of his rights and the vector of development of the current legislation. The cases of abuse of parental rights and improper performance (or non-performance) of parental duties, illustrated by current judicial practice, are considered. The analysis is presented: measures of family legal responsibility, including restriction and deprivation of parental rights in connection with non-execution of a court decision on the upbringing of a child; features of the application of principle 6 of the Declaration of the Rights of the Child in resolving disputes about the place of residence of children; the possibility of taking interim measures in disputes between parents about upbringing; the ratio of legal and psychological categories in child-parent relations in order to apply special knowledge; the procedure for conducting forensic examinations in these categories of cases. Finally, the possibilities of out-of-court settlement of some family disputes, including through mediation, are investigated.
For a wide range of readers interested in the rights of the child. It will be useful for students, postgraduates and teachers of law schools.
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Sharma, Nand Kishore. Non-current Assets Accounting. RBSA Publishers, 1993.
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Preece, Dianna C. Current Hedge Fund Debates and Controversies. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190607371.003.0029.
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The hedge fund industry has grown to nearly $3 trillion over the last 20 years. High-net-worth individuals and institutional investors expect high returns and low correlation with traditional asset classes in exchange for the fees paid. The standard fee structure is “2 and 20,” 2 percent of assets under management and 20 percent of profits, representing high fees for active management. Hedge funds are largely unregulated and somewhat mysterious. As a result, they are the subject of debates and controversies among market participants and policymakers alike. Debates focus on fee structures, alpha versus alternative beta, weakening returns, activist investors, and leverage. The Securities and Exchange Commission has targeted hedge fund misconduct and malfeasance, pursuing perpetrators of fraud, insider trading, and conflicts of interest in the industry. Several high-ranking Wall Street hedge fund executives have been charged with, and in some cases convicted of, breaking securities laws.
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Fichtner, Jason J., and Jason S. Seligman. Retirement Saving and Decumulation in a Persistent Low-Return Environment. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198827443.003.0009.
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The current retirement environment presents challenges, not only over the period for which interest rates remain low, but also once interest rates appreciably increase. This chapter addresses two related questions: first, how have households responded to the current low interest rate environment, and second, are there alternative responses or investments which households might do well to consider? We employ the Health and Retirement Study to first investigate impacts of the low interest rate on savings, wealth, and asset allocation. We also report on a subset of households who were relatively successful at building and preserving wealth over this period. Following this, we consider alternative portfolio and wealth management strategies targeting increases in equities and delayed claiming of Social Security in terms of their potential to add value in persistent low return environments.
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Vyse, Stuart. The Uses of Delusion. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780190079857.001.0001.
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Although reason and rationality are valuable assets in almost all contexts, in some cases people are better off putting reason aside. In a number of very important situations, people benefit by not seeing the world as it is and by not behaving like logic-driven machines. Sometimes they know they aren’t making sense, and yet they are compelled to act against reason; in other cases, their delusions are so much a part of normal human experience that they are unaware of them. As intelligent as they are, much of what has helped humans succeed as a species is not prodigious brain power but something much more basic. The Uses of Delusion is about aspects of human nature that are not altogether rational but, nonetheless, help humans achieve social and personal goals. This book presents a lively, accessible exploration, fleshing out how delusional thinking plays a role in personal achievement, love and relationships, illness and loss, and personality and behavior. The Uses of Delusion draws on the work of William James and Daniel Kahneman, as well as Joan Didion, who wrote about her compelling belief that her husband, though deceased, would soon return to her. The book is grounded in current views of rational and irrational behavior and illustrates how natural selection has provided humans with a number of beneficial delusions that help them get to the next day.
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Guthrie, Graeme. With one hand tied behind their back. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190641184.003.0008.
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This chapter uses the New York cable television provider Cablevision to describe the way in which boards can delegate some of the task of monitoring management to participants in external capital markets. Unlike a firm’s current shareholders, who have little say over how their funds are allocated, external capital markets provide their funds only if the investment returns are adequate. This chapter shows how managers of firms with substantial cash-generating assets in place can use the collateral that these assets provide to weaken the discipline of external capital markets. It shows how their ability to do this is restricted if the board authorizes share repurchases or special dividends funded by increased borrowing, as these replace “soft” payouts to shareholders with “hard” payouts to bondholders. Managers’ ability to exploit collateral is further restricted if the board uses spinoffs to break up the firm’s internal capital market.
Book chapters on the topic "Return on non-current assets"
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Duţescu, Adriana. "Non-current Assets." In Financial Accounting, 131–87. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29485-4_6.
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Basioudis, Ilias G. "Non-current assets and depreciation." In Financial Accounting, 109–42. Description: Abingdon, Oxon; New York, NY: Routledge, 2019. | Series: The basics: Routledge, 2019. http://dx.doi.org/10.4324/9780429468063-4.
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Hussey, Roger, and Audra Ong. "Statement of Financial Position – Tangible Non-current Assets." In Corporate Financial Reporting, 51–71. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_4.
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Kouwenberg, Roy. "Do Hedge Funds Add Value to a Passive Portfolio? Correcting for Non-Normal Returns and Disappearing Funds." In Asset Management, 95–126. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-30794-7_6.
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Epstein, Larry G. "Consumption, Savings and Asset Returns with Non-Expected Utility." In Uncertain Decisions, 83–107. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-5083-9_4.
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Buschhüter, Michael, and Andreas Striegel. "IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations." In Kommentar Internationale Rechnungslegung IFRS, 206–35. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_7.
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Lüders, Erik. "Asset Returns with Non-Constant Elasticity of the Pricing Kernel." In ZEW Economic Studies, 49–63. Heidelberg: Physica-Verlag HD, 2004. http://dx.doi.org/10.1007/978-3-7908-2660-9_5.
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Gudelis, Dangis, and Luka Klimavičiūtė. "Diaspora Policies, Consular Services and Social Protection for Lithuanian Citizens Abroad." In IMISCOE Research Series, 305–20. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51245-3_18.
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Abstract Although the Lithuanian Government has an active programme (Global Lithuania) to engage with citizens residing abroad, there is a lack of social protection policies for non-resident nationals who are facing economic difficulties. This is due to the public opinion that Lithuanians abroad are in a better financial position to contribute rather than benefit from the already limited state budget. Nevertheless, some assistance exists in the area of health care: Lithuanian consulates help Lithuanians abroad with evacuations or if they get into an accident and wish to return to Lithuania. Consulates also assist emigrants with the receipt of pensions and family-related documents.
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Heshmatisafa, Saeid, and Marko Seppänen. "API Utilization and Monetization in Finnish Industries." In Agile Processes in Software Engineering and Extreme Programming – Workshops, 23–31. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-58858-8_3.
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Abstract Many companies have followed the trend toward exposing their business assets through open (i.e., Web) application programming interfaces (APIs). However, these firms appear to have adopted API technology largely to meet their customers’ needs and demands. The pressures on industries to develop, implement, and maintain API products and services can prevent companies from gaining a greater awareness of API development’s benefits. Firms may thus miss out on related monetary or non-monetary exploitation of their business assets. This study explored the status of the API economy and development among Finnish industries. The dataset comprised publicly available information from 226 private and public organizations representing a variety of industries, such as industrial, consumer goods, and services sectors. The current status of API readiness, types, protocols, and monetization models is presented to provide a more comprehensive overview.
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Saber, Mohamed, Sameh A. Kantoush, Mohammed Abdel-Fattah, Tetsuya Sumi, Jose Andres Moya, and Karim Abdrabo. "Flash Flood Modeling and Mitigation in Arid and Semiarid Basins: Case Studies from Oman and Brazil." In Natural Disaster Science and Mitigation Engineering: DPRI reports, 355–81. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-2904-4_13.
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AbstractThe behaviors and impacts of flash floods (FF) are different based on the climatic regions. To understand such difference, two case studies were selected for the analysis: Wadi Uday, Oman and Sume Basin, Paraiba, Brazil. The rainfall-runoff inundation model (RRI) was used to simulate the discharge and flood inundation of the recent flood events to understand the severity and frequency of flash floods to better assess the current mitigation measures. The current FF situations in arid and semiarid basins were analyzed, and the hazards associated with flood phenomenon were assessed for various calculated rainfall return periods using RRI model. To this end, a flash flood index (average water depth per total basin area) was calculated as a basis to understand the impact of flash floods. A coupling of this index with the FF histories was included to provide a comprehensive overview of the FF vulnerability of arid and semiarid basins. We concluded that FFs tend to be more severe and extreme in arid regions than in semiarid regions, despite the lower frequency of FFs and the water scarcity in arid regions. Distributed dams also proved to be more effective in preventing FFs in arid regions than in semiarid regions.
Conference papers on the topic "Return on non-current assets"
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Firmansyah, Arief Rahman, and Dian Maulita. "Determinan Profitablitas: Risiko Pembiayaan, Capital Adequacy Ratio Dan Operational Efficiency Ratio (Studi Empiris Pada Bank Perkreditan Rakyat Syariah di Provinsi Banten Yang Terdaftar di OJK Periode Januari 2017 – September 2019)." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5158.
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Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan, capital adequacy ratio dan operational efficiency ratio terhadap profitabilitas. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Desain penelitian ini adalah asosiatif jenis kausal (hubungan sebab akibat). Populasi dalam penelitian ini adalah Bank Perkreditan Rakyat Syariah di Provinsi Banten yang terdaftar di OJK pada periode Januari 2017 – September 2019. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh yang menghasilkan 88 sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan triwulan. Teknik pengumpulan data yang digunakan adalah studi pustaka dimana peneliti menghimpun informasi relevan yang berkaitan dengan topik atau masalah yang akan atau sedang diteliti. Analisis data yang digunakan pada peneilitian ini melalui Uji Statistik Deskriptif, Uji Asumsi Klasik, Regresi Berganda, Uji t tabel, Uji F tabel dan Uji Koefisien Determinasi yang diolah melalui SPSS Versi 25. Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1) tidak terdapat pengaruh Non Performing Finance terhadap Return On Assets, 2) terdapat pengaruh yang signifikan Capital Adequacy Ratio terhadap Return On Assets, 3) terdapat pengaruh yang signifikan Operational Efficiency Ratio terhadap Return On Assets, dan 4) terdapat pengaruh yang signifikan Non Performing Finance, Capital Adequacy Ratio, dan Operational Efficiency Ratio terhadap Return On Assets
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Lindstrom, Leah. "Test Lab Asset Utilization; Methods to Maximize Your Asset Budget." In NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.43.
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As technology is rapidly developing, causing antiquated assets to become obsolete at an increasing rate, budgets are becoming further restricted and labs are asked to complete more testing with less resources. It is crucial to ensure your lab is optimizing its return on investment in every facet of the test lab, specifically regarding the utilization of assets and lab space. This paper is a teaching tool of how to best utilize the resources (assets and space) available to you so as to not drain on budget, space or redundant labor. The presentation will provide an overview of standardized process flow for reviewing whether assets are being utilized to an acceptable threshold for the lifecycle of the asset. Knowledge and implementation of this process can contribute to the success of your organization’s profitability and competitive advantage while maintaining an inventory of assets that is right sized for current and future business objectives. Traditionally, utilization studies are executed at a production level to increase the rate of return; this paper will “recalibrate” the original strategy to be applied at a Test Lab level. Proven formulas and methods as described in ASTM E2453-13 and E2495-13, among other sources, as well as utilization study design elements. This paper is intended to provide a broad, flexible template on how to better realize utilization efficiency of your lab operation portfolio.
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Lia, Asti April, Dirvi Surya Abas, and M. Zulman Hakim. "Faktor Keuangan Dan Kualitas Laba Perusahaan Manufaktur Di Indonesia." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5219.
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Tujuan penelitian ini adalah analisis: (1) Pengaruh likuiditas (CR) terhadap kualitas laba. (2) Pengaruh Return On Asset (ROA) terhadap kualitas laba. (3) Pengaruh Return On Equity (ROE) terhadap kualitas laba. (4) Pengaruh Leverage (DER) terhadap kualitas laba. (5) Pengaruh Total Asset Turn Over (TATO) terhadap kualitas laba. Populasi yang diteliti yaitu perusahaan manufaktur industry yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2018. Teknik pengambilan sampel menggunakan teknik sampling dan diperoleh sampel sebanyak 14 perusahaan dengan jumlah 42 pengamatan. Penelitian ini menggunakan metode observasi non partisipan yang diambil dari data laporan tahunan dan laporan keuangan perusahaan. Teknik analisis yang digunakan adalah analisis jalur (path analysis). Hasil penelitian ini yaitu: (1) Likuiditas tidak berpengaruh terhadap kualitas laba. (2) Return On Asset berpengaruh positif terhadap kualitas laba. (3) Return On Equity berpengaruh negative terhadap kualitas laba. (4) Leverage berpengaruh positif terhadap kualitas laba. (5) Total Assets Turn Over berpengaruh positif terhadap kualitas laba
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Imani, Safarinda, Risma Ayu Kinanti, Achsania Hendratmi, Tjiptohadi Sawarjuwono, Sri Herianingrum, and Sri Iswati. "The Influence of Non Performing Financing (NPF) and Return on Assets (ROA) Against Linkage Multifinance at Sharia Commercial Bank in Indonesia." In 2nd International Conference Postgraduate School. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007539001420146.
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Ibrahim, ElFadl Z., Mariam A. Al Hendi, Abdulla Al-Qamzi, Nasser A. Ballaith, Dr Esra Y. Al Hosani, Sara A. A. M. Al Wehaibi, Omar I. Al Hammadi, et al. "Enterprise-Driven, Asset-Focused Digital Oilfield DOF Assessment - Strategic Framework and Roadmap." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207357-ms.
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Abstract A new integrated growth strategy of an oil & gas company is focusing on maximizing the value of reserves and production in order to meet the value proposition of the highest possible return to the company. The strategy is built on the strategic foundation of the company of People, Performance, Profitability and Efficiency. From a business performance perspective, the strategy will bear fruit through increased production capacity, improved operational and cost efficiencies, re-energizing mature fields and uncovering new resources whilst maintaining safety and asset integrity. The objective of this global level exercise aims to assess and evaluate various Digital Oilfield (DOF) practices and initiatives against industry best practices, to perform a landscape assessment of the upstream assets, to review the asset digital gap, to develop a strategic framework and roadmap ensuring that the company strategic pillars are supported across all relevant aspects, by closing the digital gap between current and future states. The assessment scope covers the following domains: Reservoir management Production optimisation Operation management & integrity Engineering & projects Drilling Efficiency Logistics & Planning The landscape assessment and gap analysis consist of several stages that starts from documenting the information received from the assets capturing their current business practices and processes, analyzing the "as-is" condition, designing the future state, assessing the impact to the specific assets, define the benefits and value and creating a 5-year business roadmap. Aligned with the company DOF strategy, understanding the asset digital gap and enhancing the asset digital maturity will improve: HSE and asset integrity by reducing hazard exposure, optimizing energy usage and improving wells and facilities integrity Collaboration and faster analysis leading to timely decision making Integrated operations by optimized drilling planning, operations, optimized production forecasting and integrated planning Optimum Reservoir Management through enhanced reservoir surveillance and recovery
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Kartika, Rika, Siti Jubaedah, and Apri Dwi Astuti. "The Influence of Financing to Deposit Ratio, Return on Assets and Non Performing Finance on Profit Sharing Finance of Sharia Banks in Indonesia." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.034.
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Budiyono, Budiyono. "Capital Adequacy Ratio (CAR) Analysis, Non Performing Financing (NPF), Third Party Funds, and Interest Rate on Return on Assets (ROA) of Islamic Banking." In Proceedings of the 1st International Conference on Social Science, Humanities, Education and Society Development, ICONS 2020, 30 November, Tegal, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.30-11-2020.2303699.
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Heliani, Fitri Mareta, Andini Ulhaq, Efi Resfitasari, Indri Febriani, and Siti Elisah. "Effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Earning Per Share, Price Earning-Ratio, Sales Growth, and Net Profit Margin on Return on Equity." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.047.
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Gutiérrez Bedoya, Rubén Dario, Claudio Marcelo Fonseca, and Michelle Alba Naranjo Leon. "Solid Fast-Track Evaluation Methodology: Supporting the Decision-Making Process in the Development of Mature Assets." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206378-ms.
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Abstract As most oilfields in Ecuador are approaching to the end of the service contracts under an advanced degree of maturity, it was imperative to implement a fast-track integrated methodology that supports the decisionmaking process during assets' evaluation. This practice aimed to identify new business opportunities and assure the rehabilitation of brownfields. These fields became a target for investors willing to intervene in new joint ventures with moderate risk to boost production and returns. The methodology is prepared to overcome specific challenges such as severe reservoir pressure depletion, harsh water management issues, facilities constraints and integrity. All this while keeping economics and safe operational standards. This process is divided into five stages: First, the diagnosis of field challenges and associated risks, so that review the current status of subsurface and surface aspects. Then, the following three parallel phases are focused on the study of reservoir architecture, dynamics and performance. Finally, the remaining potential of the asset is assessed by integrating action plans to take advantage of current facilities capacities. This workflow was implemented for the evaluation of three assets: Asset 1: Mature field with a secondary gas cap where its current reservoir pressure is 800 psia (initial pressure 4,200 psia). The asset was evaluated in fifteen (15) days resulting in an integrated solution with 14 activities: conversions to injectors, water source, upsizing, reactivations, change zone, and new wells. The results presented an incremental recovery factor of 6% (by 2028) with an expected production peak of 3,500 BOPD (by 2021). Asset 2: A field producing from two main reservoirs with harsh water management issues under a non-monitored waterflooding scheme with challenging sweet spots identification was evaluated in 10 days, resulting in a redevelopment plan considering: production losses optimization, sixteen (16) activities: workovers, dual completions, new wells, reentry, shut-in, and conversion to water injectors. This evaluation delivered an incremental recovery factor of 10% (by 2029). Asset 3: Producing for around one-hundred (100) years with 3,000 wells drilled. There was a lack of pressure support and facilities and well completions integrity. The fast-track assessment focused on production optimization lasted fifteen (15) days, resulting in one-hundred eighteen (118) wells for reactivation representing an additional recovery factor of 3% (by 2029). This work supported the process for contract's renegotiation and assets' acquisition. This integrated methodology aimed to maximize the assets' value while considering the involved shareholders' needs. Each asset was analysed in an integrated and collaborative manner through the propper resources identification and the usage of the latest technology and workflows. High-resolution reservoir simulation, complex python scripts, and a chemical processes simulator were used to perform an in-depth evaluation and meet the expectations.
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Ahmeti, Yllka, Ardi Ahmeti, and Albina Kalimashi. "IMPACT OF LIQUIDITY MANAGEMENT ON COMMERCIAL BANKS PROFITABILITY IN KOSOVO DURING THE PERIOD 2011-2019." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.103.
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Liquidity management and its impact on the profitability of commercial banks are two issues of particular importance in the further development of the business and at the same time two sources of concern for financial managers. For this reason, this study aims to determine the impact of changes in liquidity levels on the profitability of commercial banks in Kosovo. The study is based on secondary data for nine commercial banks in Kosovo over 9 years, respectively for the period from 2011 to 2019, taken from the audited annual statements of these financial institutions. The study measures the relationship between liquidity management and profitability and its impact on profitability. In order to process the data, regression analysis and correlation were used, while the findings determine whether there is a significant relationship between liquidity management and profitability in commercial banks in Kosovo. The current ratio, the quick ratio, the cash ratio and the capital adequacy ratio have been taken as liquidity indicators, while return on assets and return on equity are considered as profitability indicators.
Reports on the topic "Return on non-current assets"
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Driessen, Joost, Tse-Chun Lin, and Ludovic Phalippou. A New Method to Estimate Risk and Return of Non-Traded Assets from Cash Flows: The Case of Private Equity Funds. Cambridge, MA: National Bureau of Economic Research, June 2008. http://dx.doi.org/10.3386/w14144.
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Соловйов, В. М., В. В. Соловйова, and Д. М. Чабаненко. Динаміка параметрів α-стійкого процесу Леві для розподілів прибутковостей фінансових часових рядів. ФО-П Ткачук О. В., 2014. http://dx.doi.org/10.31812/0564/1336.
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Modem market economy of any country cannot successfully behave without the existence of the effective financial market. In the conditions of growing financial market, it is necessary to use modern risk-management methods, which take non-gaussian distributions into consideration. It is known, that financial and economic time series return’s distributions demonstrate so-called «heavy tails», which interrupts the modeling o f these processes with classical statistical methods. One o f the models, that is able to describe processes with «heavy tails», are the а -stable Levi processes. They can slightly simulate the dynamics of the asset prices, because it consists o f two components: the Brownian motion component and jump component. In the current work the usage of model parameters estimation procedure is proposed, which is based on the characteristic functions and is applied for the moving window for the purpose of financial-economic system’ s state monitoring.
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Kelly, Luke. Policy and Administrative Barriers to IDPs Accessing Basic Services. Institute of Development Studies (IDS), July 2021. http://dx.doi.org/10.19088/k4d.2021.112.
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Literature shows that IDPs struggle to access services, which has an impact on their ability to live healthy and fulfilling lives. In the field of health, IDPs frequently have worse outcomes than both host community and refugees. This rapid literature review finds evidence of a number of policy and administrative barriers to access of services for internally displaced persons (IDPs). IDPs remain citizens of the countries in which they are displaced, and the national authorities retain responsibility for meeting their basic rights. However, their displacement, loss of livelihoods and assets, lack of documentation, as well as discrimination against them, lack of protection under international law, lack of policy to address their needs, poor services and conflict or disaster conditions, can all make it more difficult for IDPs to access basic services than non-displaced citizens. There is relatively little literature systematically addressing the issue of administrative and policy barriers to service access among IDPs. Much of the literature discusses IDPs alongside refugees (who have a different legal status and access to different national and international support), or discusses the whole range of difficulties facing IDPs but does not focus on administrative or policy barriers. The literature frequently does not compare IDPs and other citizens and service users. Nevertheless, policy and administrative barriers are discussed, ranging from analysis of international instruments on IDPs to documentation procedures in particular countries. Much of the literature shows the prevalence of disease, lack of school attendance, limited provision of services etc. faced by IDPs, but does not discuss the policy and administrative barriers in detail.
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Carney, Nancy, Tamara Cheney, Annette M. Totten, Rebecca Jungbauer, Matthew R. Neth, Chandler Weeks, Cynthia Davis-O'Reilly, et al. Prehospital Airway Management: A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), June 2021. http://dx.doi.org/10.23970/ahrqepccer243.
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Objective. To assess the comparative benefits and harms across three airway management approaches (bag valve mask [BVM], supraglottic airway [SGA], and endotracheal intubation [ETI]) by emergency medical services in the prehospital setting, and how the benefits and harms differ based on patient characteristics, techniques, and devices. Data sources. We searched electronic citation databases (Ovid® MEDLINE®, CINAHL®, the Cochrane Central Register of Controlled Trials, the Cochrane Database of Systematic Reviews, and Scopus®) from 1990 to September 2020 and reference lists, and posted a Federal Register notice request for data. Review methods. Review methods followed Agency for Healthcare Research and Quality Evidence-based Practice Center Program methods guidance. Using pre-established criteria, studies were selected and dual reviewed, data were abstracted, and studies were evaluated for risk of bias. Meta-analyses using profile-likelihood random effects models were conducted when data were available from studies reporting on similar outcomes, with analyses stratified by study design, emergency type, and age. We qualitatively synthesized results when meta-analysis was not indicated. Strength of evidence (SOE) was assessed for primary outcomes (survival, neurological function, return of spontaneous circulation [ROSC], and successful advanced airway insertion [for SGA and ETI only]). Results. We included 99 studies (22 randomized controlled trials and 77 observational studies) involving 630,397 patients. Overall, we found few differences in primary outcomes when airway management approaches were compared. • For survival, there was moderate SOE for findings of no difference for BVM versus ETI in adult and mixed-age cardiac arrest patients. There was low SOE for no difference in these patients for BVM versus SGA and SGA versus ETI. There was low SOE for all three comparisons in pediatric cardiac arrest patients, and low SOE in adult trauma patients when BVM was compared with ETI. • For neurological function, there was moderate SOE for no difference for BVM compared with ETI in adults with cardiac arrest. There was low SOE for no difference in pediatric cardiac arrest for BVM versus ETI and SGA versus ETI. In adults with cardiac arrest, neurological function was better for BVM and ETI compared with SGA (both low SOE). • ROSC was applicable only in cardiac arrest. For adults, there was low SOE that ROSC was more frequent with SGA compared with ETI, and no difference for BVM versus SGA or BVM versus ETI. In pediatric patients there was low SOE of no difference for BVM versus ETI and SGA versus ETI. • For successful advanced airway insertion, low SOE supported better first-pass success with SGA in adult and pediatric cardiac arrest patients and adult patients in studies that mixed emergency types. Low SOE also supported no difference for first-pass success in adult medical patients. For overall success, there was moderate SOE of no difference for adults with cardiac arrest, medical, and mixed emergency types. • While harms were not always measured or reported, moderate SOE supported all available findings. There were no differences in harms for BVM versus SGA or ETI. When SGA was compared with ETI, there were no differences for aspiration, oral/airway trauma, and regurgitation; SGA was better for multiple insertion attempts; and ETI was better for inadequate ventilation. Conclusions. The most common findings, across emergency types and age groups, were of no differences in primary outcomes when prehospital airway management approaches were compared. As most of the included studies were observational, these findings may reflect study design and methodological limitations. Due to the dynamic nature of the prehospital environment, the results are susceptible to indication and survival biases as well as confounding; however, the current evidence does not favor more invasive airway approaches. No conclusion was supported by high SOE for any comparison and patient group. This supports the need for high-quality randomized controlled trials designed to account for the variability and dynamic nature of prehospital airway management to advance and inform clinical practice as well as emergency medical services education and policy, and to improve patient-centered outcomes.
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Kelly, Luke. Definitions, Characteristics and Monitoring of Conflict Economies. Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/k4d.2022.024.
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The idea of conflict economies is a broad concept encompassing several research angles. Definitions differ according to these focuses. Some of the main uses of the concept are to understand: • economic analysis of the motives for and likelihood of war • financing of state and non-state belligerents • how the continuation of conflicts can be explained by rational motives including economic ones • how conflict affects economic activity, and how conflict parties and citizens adapt Some distinctive characteristics of war economies are (Ballentine & Nitzschke, 2005, p. 12): • They involve the destruction or circumvention of the formal economy and the growth of informal and black markets, • Pillage, predation, extortion, and deliberate violence against civilians is used by combatants to acquire control over lucrative assets, capture trade networks and diaspora remittances, and exploit labour; • War economies are highly decentralised and privatised, both in the means of coercion and in the means of production and exchange; • Combatants increasingly rely on the licit or illicit exploitation of / trade in lucrative natural resources • They thrive on cross-border trading networks, regional kin and ethnic groups, arms traffickers, and mercenaries, as well as legally operating commercial entities, each of which may have a vested interest in the continuation of conflict and instability. The first section of this rapid review outlines the evolution of the term and key definitions. Most of this discussion occurs in the academic literature around the early 2000s. The second looks at key characteristics of conflict economies identified in the literature, with examples where possible from both academic and grey literature. The third section briefly identifies methodologies used to measure and monitor conflict economies, as well as some current research and programmes on conflict economies, from academic literature as well as NGOs and other sources. The findings have been derived via a literature search and advice from experts in the field. Given time constraints, the report is not comprehensive. The review is gender- and disability blind.
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Sett, Dominic, Florian Waldschmidt, Alvaro Rojas-Ferreira, Saut Sagala, Teresa Arce Mojica, Preeti Koirala, Patrick Sanady, et al. Climate and disaster risk analytics tool for adaptive social protection. United Nations University - Institute for Environment and Human Security, March 2022. http://dx.doi.org/10.53324/wnsg2302.
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Adaptive Social Protection (ASP) as discussed in this report is an approach to enhance the well-being of communities at risk. As an integrated approach, ASP builds on the interface of Disaster Risk Management (DRM), Climate Change Adaptation (CCA) and Social Protection (SP) to address interconnected risks by building resilience, thereby overcoming the shortcomings of traditionally sectoral approaches. The design of meaningful ASP measures needs to be informed by specific information on risk, risk drivers and impacts on communities at risk. In contrast, a limited understanding of risk and its drivers can potentially lead to maladaptation practices. Therefore, multidimensional risk assessments are vital for the successful implementation of ASP. Although many sectoral tools to assess risks exist, available integrated risk assessment methods across sectors are still inadequate in the context of ASP, presenting an important research and implementation gap. ASP is now gaining international momentum, making the timely development of a comprehensive risk analytics tool even more important, including in Indonesia, where nationwide implementation of ASP is currently under way. OBJECTIVE: To address this gap, this study explores the feasibility of a climate and disaster risk analytics tool for ASP (CADRAT-ASP), combining sectoral risk assessment in the context of ASP with a more comprehensive risk analytics approach. Risk analytics improve the understanding of risks by locating and quantifying the potential impacts of disasters. For example, the Economics of Climate Adaptation (ECA) framework quantifies probable current and expected future impacts of extreme events and determines the monetary cost and benefits of specific risk management and adaptation measures. Using the ECA framework, this report examines the viability and practicality of applying a quantitative risk analytics approach for non-financial and non-tangible assets that were identified as central to ASP. This quantitative approach helps to identify cost-effective interventions to support risk-informed decision making for ASP. Therefore, we used Nusa Tenggara, Indonesia, as a case study, to identify potential entry points and examples for the further development and application of such an approach. METHODS & RESULTS: The report presents an analysis of central risks and related impacts on communities in the context of ASP. In addition, central social protection dimensions (SPD) necessary for the successful implementation of ASP and respective data needs from a theoretical perspective are identified. The application of the quantitative ECA framework is tested for tropical storms in the context of ASP, providing an operational perspective on technical feasibility. Finally, recommendations on further research for the potential application of a suitable ASP risk analytics tool in Indonesia are proposed. Results show that the ECA framework and its quantitative modelling platform CLIMADA successfully quantified the impact of tropical storms on four SPDs. These SPDs (income, access to health, access to education and mobility) were selected based on the results from the Hazard, Exposure and Vulnerability Assessment (HEVA) conducted to support the development of an ASP roadmap for the Republic of Indonesia (UNU-EHS 2022, forthcoming). The SPDs were modelled using remote sensing, gridded data and available global indices. The results illustrate the value of the outcome to inform decision making and a better allocation of resources to deliver ASP to the case study area. RECOMMENDATIONS: This report highlights strong potential for the application of the ECA framework in the ASP context. The impact of extreme weather events on four social protection dimensions, ranging from access to health care and income to education and mobility, were successfully quantified. In addition, further developments of CADRAT-ASP can be envisaged to improve modelling results and uptake of this tool in ASP implementation. Recommendations are provided for four central themes: mainstreaming the CADRAT approach into ASP, data and information needs for the application of CADRAT-ASP, methodological advancements of the ECA framework to support ASP and use of CADRAT-ASP for improved resilience-building. Specific recommendations are given, including the integration of additional hazards, such as flood, drought or heatwaves, for a more comprehensive outlook on potential risks. This would provide a broader overview and allow for multi-hazard risk planning. In addition, high-resolution local data and stakeholder involvement can increase both ownership and the relevance of SPDs. Further recommendations include the development of a database and the inclusion of climate and socioeconomic scenarios in analyses.
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Financial Stability Report - September 2015. Banco de la República, August 2021. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2015.
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From this edition, the Financial Stability Report will have fewer pages with some changes in its structure. The purpose of this change is to present the most relevant facts of the financial system and their implications on the financial stability. This allows displaying the analysis more concisely and clearly, as it will focus on describing the evolution of the variables that have the greatest impact on the performance of the financial system, for estimating then the effect of a possible materialization of these risks on the financial health of the institutions. The changing dynamics of the risks faced by the financial system implies that the content of the Report adopts this new structure; therefore, some analyses and series that were regularly included will not necessarily be in each issue. However, the statistical annex that accompanies the publication of the Report will continue to present the series that were traditionally included, regardless of whether or not they are part of the content of the Report. In this way we expect to contribute in a more comprehensive way to the study and analysis of the stability of the Colombian financial system. Executive Summary During the first half of 2015, the main advanced economies showed a slow recovery on their growth, while emerging economies continued with their slowdown trend. Domestic demand in the United States allowed for stabilization on its average growth for the first half of the year, while other developed economies such as the United Kingdom, the euro zone, and Japan showed a more gradual recovery. On the other hand, the Chinese economy exhibited the lowest growth rate in five years, which has resulted in lower global dynamism. This has led to a fall in prices of the main export goods of some Latin American economies, especially oil, whose price has also responded to a larger global supply. The decrease in the terms of trade of the Latin American economies has had an impact on national income, domestic demand, and growth. This scenario has been reflected in increases in sovereign risk spreads, devaluations of stock indices, and depreciation of the exchange rates of most countries in the region. For Colombia, the fall in oil prices has also led to a decline in the terms of trade, resulting in pressure on the dynamics of national income. Additionally, the lower demand for exports helped to widen the current account deficit. This affected the prospects and economic growth of the country during the first half of 2015. This economic context could have an impact on the payment capacity of debtors and on the valuation of investments, affecting the soundness of the financial system. However, the results of the analysis featured in this edition of the Report show that, facing an adverse scenario, the vulnerability of the financial system in terms of solvency and liquidity is low. The analysis of the current situation of credit institutions (CI) shows that growth of the gross loan portfolio remained relatively stable, as well as the loan portfolio quality indicators, except for microcredit, which showed a decrease in these indicators. Regarding liabilities, traditional sources of funding have lost market share versus non-traditional ones (bonds, money market operations and in the interbank market), but still represent more than 70%. Moreover, the solvency indicator remained relatively stable. As for non-banking financial institutions (NBFI), the slowdown observed during the first six months of 2015 in the real annual growth of the assets total, both in the proprietary and third party position, stands out. The analysis of the main debtors of the financial system shows that indebtedness of the private corporate sector has increased in the last year, mostly driven by an increase in the debt balance with domestic and foreign financial institutions. However, the increase in this latter source of funding has been influenced by the depreciation of the Colombian peso vis-à-vis the US dollar since mid-2014. The financial indicators reflected a favorable behavior with respect to the historical average, except for the profitability indicators; although they were below the average, they have shown improvement in the last year. By economic sector, it is noted that the firms focused on farming, mining and transportation activities recorded the highest levels of risk perception by credit institutions, and the largest increases in default levels with respect to those observed in December 2014. Meanwhile, households have shown an increase in the financial burden, mainly due to growth in the consumer loan portfolio, in which the modalities of credit card, payroll deductible loan, revolving and vehicle loan are those that have reported greater increases in risk indicators. On the side of investments that could be affected by the devaluation in the portfolio of credit institutions and non-banking financial institutions (NBFI), the largest share of public debt securities, variable-yield securities and domestic private debt securities is highlighted. The value of these portfolios fell between February and August 2015, driven by the devaluation in the market of these investments throughout the year. Furthermore, the analysis of the liquidity risk indicator (LRI) shows that all intermediaries showed adequate levels and exhibit a stable behavior. Likewise, the fragility analysis of the financial system associated with the increase in the use of non-traditional funding sources does not evidence a greater exposure to liquidity risk. Stress tests assess the impact of the possible joint materialization of credit and market risks, and reveal that neither the aggregate solvency indicator, nor the liquidity risk indicator (LRI) of the system would be below the established legal limits. The entities that result more individually affected have a low share in the total assets of the credit institutions; therefore, a risk to the financial system as a whole is not observed. José Darío Uribe Governor