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Savitska, O. Р., and N. V. Savitska. "Capital Investment in the Economy of Lviv Region: Rating, Tendencies and Directions of Revitalization." Business Inform 2, no. 517 (2021): 48–56. http://dx.doi.org/10.32983/2222-4459-2021-2-48-56.
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The volume of capital investment in the economy of region is an indicator that signals the level of socio-economic development; standard of living of the population; direction of innovation renewal in any sphere of economic activity; the ability to implement investment programs and projects, and as result, the increasing competitiveness and investment attractiveness both in both the domestic and international markets. Precisely that is why every city or community, region or country should pay considerable attention to the processes of revitalizing investment and creating favorable conditions together with market infrastructure to attract and stimulate investor activities. To assess the current status and tendencies in the development of capital investment in the Lviv region, the authors determine the position of the region in the rating among other regions of Ukraine in terms of the main indicators of capital investments, which are in the public domain and published on the official websites of the State Statistics Service of Ukraine and the Main Department of Statistics in Lviv region as of 2019. In particular, a comparative characterization of Lviv region and Ukraine is provided in terms of volumes, the share of the region to the total volume in the country and region, as well as the position in the rating among the regions according to the following indicators: capital investments by types of assets; capital investments by sources of financing; capital investments by type of economic activity; capital investments per capita. In addition, the dynamics of volumes and growth rates of capital investments of Ukraine and Lviv region for the period 2010-2019 is analyzed. The authors found that the dynamics of growth of capital investments in the Lviv region almost duplicates the dynamics in Ukraine. The research showed that in many respects Lviv region occupies high rating positions among the regions of Ukraine, which justified the high investment potential of the region and the ability to attract significant financial resources for the implementation of investment programs and projects. As result of the study, the authors proposed directions of revitalization of capital investment and improvement of the investment climate of Lviv region.
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PODOLIANCHUK, Olena, and Nataliya GUDZENKO. "CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (56) (June 29, 2021): 166–81. http://dx.doi.org/10.37128/2411-4413-2021-2-12.
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The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the results of elaboration of the regulatory framework and scientific opinions of scientists, their own opinion on the definition of capital investment has been expressed. It is noted that in the organization of accounting for capital investments it is important to assess, classify, justify objects, as well as the allocation of costs to current (to maintain the object in working order) and attribute investments to capital (improving the functional properties of the object ). A generalized classification of capital investments is proposed, which will help to timely and fully systematize the accounts and reflect in the reporting of objective and reliable information. It was found that one of the problems of accounting for capital investments is the distribution of costs and investments incurred between current costs and capital investments. Entities are invited to develop their own criteria for identifying capital investment objects and assigning the cost of repairs (capital repairs) to capital investments and approve them in the accounting policy and order. In order to ensure the objectivity of the information on capital investments, alternative changes to the Chart of Accounts have been proposed in the part of the Capital Investments account. The submitted proposals will provide an opportunity to consider capital investments as a separate object of accounting and to assess the rationality of investments.
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Mensik Kennedy, Jennifer. "Capital investments." American Nurse Journal 18, no. 11 (November 8, 2023): 16. http://dx.doi.org/10.51256/anj112316.
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Berezhnaya, O. V., E. V. Berezhnaya, V. N. Glaz, E. G. Strukova, and A. Н. Goshokov. "OPTIMIZATION OF THE SPATIAL DISTRIBUTION OF INVESTMENTS IN HUMAN CAPITAL IN THE REGIONS OF THE NORTH CAUCASUS FEDERAL DISTRICT." Scientific Journal ECONOMIC SYSTEMS 1, no. 181 (2021): 109–16. http://dx.doi.org/10.29030/2309-2076-2021-14-2-109-116.
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The article discusses some areas of optimization of the spatial distribution of investments in human capital on the example of the regions of the North Caucasus Federal District. Based on the study of the subjects of investment in human capital and the mechanisms of investment in human capital, the article identifies a number of problems that allow us to talk about a weak system of organization and management of investments in human capital, as well as stochastic returns on these investments, which requires the search for mechanisms to optimize the processes of managing the spatial distribution of investments in human capital. In order to solve the problems identified in the study and to optimize the spatial distribution of investments in human capital at the regional level in the context of limited financial capabilities of the regions, the proposed article develops a mechanism for forming priorities for regional investments in human capital, which will take into account the characteristics of a particular region, its priorities in terms of investment in human capital, the structure and sources of such investments, taking into account the capabilities of the region. Within the framework of the proposed study, it is determined that the formation of priorities for regional investments in human capital should be determined as the ratio of the required volume of investment investments to the costs of achieving specific results of socio-economic development, taking into account specific criteria for assessing the financial support of the regional investment process. The mechanism of formation of priorities of regional investments in human capital proposed in the scientific article will allow optimizing the distribution of investments in regional human capital, since the priority areas of investment are determined here taking into account the available resources of the region, as well as taking into account the assessment of their multiplier effect for sustainable regional development as a whole.
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Natalia, A. Dobrіanska, A. Torishnya Lyudmila, and A. Pulcha Dmitro. "Management of investment processes in Ukraine at the regional level: the state and problems of improvement." Economics: time realities 1, no. 53 (February 23, 2021): 44–49. https://doi.org/10.5281/zenodo.4885322.
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At the present stage of Ukraine's development, an important role is assigned to regional investment processes. All of them are a necessary condition for stable economic growth of the country, so to speak, in the long run, increase employment and improve the social standard of living. The article analyzes the dynamics of capital investments in Ukraine for the period 2018-2020. Trends in the use of capital investments in terms of individual industries are identified. The peculiarities of the structure of capital investments by types of assets are analyzed. The research of the regional aspect of the mastered capital investments is carried out, the level of investment activity of separate regions is estimated. The main reasons that hinder the establishment of an effective process of investing in the economy of the regions of our country are revealed. The main measures aimed at improving the management of investment processes in Ukraine in general and its regions are outlined.
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Kuldeep, Preeti. "Stock Returns on Capital Investments." International Journal for Research in Applied Science and Engineering Technology 12, no. 5 (May 31, 2024): 5550–57. http://dx.doi.org/10.22214/ijraset.2024.62284.
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Abstract: A crucial component of financial research and investment decision-making is the link between capital investments and stock returns. Stock returns show how a company's stock performed over a given time period, whereas capital investments show how money was allocated to assets that were meant to yield returns in the future. Examining a range of variables, including market conditions, industry dynamics, macroeconomic considerations, the effectiveness of capital allocation, and the calibre of investment decisions, is necessary to comprehend how capital investments affect stock returns. This field of study frequently uses empirical research to investigate the relationship between capital investments and stock returns by looking for trends and correlations in historical data. Important indicators including profitability ratios, EPS growth, and return on invested capital (ROIC) are frequently used to evaluate the efficiency with which capital expenditures produce value for shareholders. Studies may also look into how the market responds to company announcements of capital investment plans, evaluating the impact on stock values and investor mood.
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Titman, Sheridan, K. C. John Wei, and Feixue Xie. "Capital Investments and Stock Returns." Journal of Financial and Quantitative Analysis 39, no. 4 (December 2004): 677–700. http://dx.doi.org/10.1017/s0022109000003173.
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AbstractFirms that substantially increase capital investments subsequently achieve negative benchmark-adjusted returns. The negative abnormal capital investment/return relation is shown to be stronger for firms that have greater investment discretion, i.e., firms with higher cash flows and lower debt ratios, and is shown to be significant only in time periods when hostile takeovers were less prevalent. These observations are consistent with the hypothesis that investors tend to underreact to the empire building implications of increased investment expenditures. Although firms that increase capital investments tend to have high past returns and often issue equity, the negative abnormal capital investment/return relation is independent of the previously documented long-term return reversal and secondary equity issue anomalies.
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Demilkhanova, Bela A. "CONSTRUCTION OF A DETERMINISTIC MODEL OF FACTOR ANALYSIS OF INVESTMENTS IN FIXED ASSETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/15, no. 153 (2024): 142–51. https://doi.org/10.36871/ek.up.p.r.2024.12.15.016.
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In the process of implementation of the region’s investment policy, considered in conjunction with innovation policy, the question of the achieved level of investment and innovation activity, the increase of indicators of utilization of investment and innovation potential of the region’s development inevitably arises. The key indicators of growth of investment and innovation activity of the region are the indicators of dynamics and structure of investment in fixed capital. In the article on the basis of the form of presentation of official statistical data on the structure of investments in fixed capital and expenditures on technological innovations by directions, the indicator of the level of innovativeness of investments in fixed capital, used as a factor indicator in the constructed deterministic multiple model of factor analysis of investments in fixed capital, is formed. It has been established that the level of innovativeness of investments in fixed capital is not a determinant of changes (growth) in the volume of investments in fixed capital in the Chechen Republic. The factor “volume of innovative investments in machinery and equipment” has a positive impact both on the change in the volume of investments in fixed capital and on the change in the level of their innovativeness.
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Tonya, R. Winston. "Capital Investment." European Business Review 2017, no. 10 (October 2, 2017): 7. https://doi.org/10.5281/zenodo.1000835.
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The capital investment committee of Informatics Management Company is currently considering two investments (a Truck or Equipment) and has asked you to evaluate each and provide your analysis. The estimated income from operations and net cash flows expected for each investment are as follows:
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Tam Bang, Vu. "The Importance of Capital Controls in Vietnam." Journal of Asian Business and Economic Studies 215 (January 1, 2013): 32–46. http://dx.doi.org/10.24311/jabes/2013.215.11.
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This paper provides a simple theoretical framework on the restriction of short-term investments such as stocks, bonds, and other indirect investments while encouraging foreign direct investment (FDI) as a long-term investment. The theoretical results show that a developing country like Vietnam should maintain certain level of capital controls on short-term investments. The paper then provides an empirical study of the five ASEAN countries that are either in the negotiating process or willing to join the Trans-Pacific Economic Partnership with an emphasis on Vietnam. The empirical results show that FDI has positive effect on GDP per capita in these five countries as a group and as individual economies. In contrast, short-term investment has negative effect on GDP per capita in four economies with Singapore as the only exception.
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Benko, N. M. "Interrelationship between Human Capital Structure and Investment in Human Capital." Business Inform 10, no. 513 (2020): 96–104. http://dx.doi.org/10.32983/2222-4459-2020-10-96-104.
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Empirical researches prove a relationship between investment in human capital and economic growth, but assessing human capital itself, as well as the effectiveness of relevant investments, presents a practical problem. The article is aimed at specifying scientific approaches to generalization of investment objects, components and schemes of human capital formation for the development of a modern theoretical ground for the development of investment in the human capital of the country’s economy. To achieve this aim, the article sets a task of research on types of capital, their content characteristics, structure of human capital, investments in human capital for the needs of management of the national economic system. Important for human capital research is that investments in human capital ensure the growth of the value of human labor, and this is the most important factor in the transformation of the economy, modernization of economic institutions. By this provision is stated that economic growth is not only achieved through technology transfer, investment in physical capital and accumulation of knowledge, but also depends on human capital, including improving people’s health, reducing crime, providing appropriate social climate and institutions, as well as education. Thus, under such conditions, economic development should be considered not only as an increase in economic growth, but also as an investment in human capital ? in the components of its structure. A system-component approach is substantiated, which, unlike the existing one, defines the composition of the structure of human capital and types of investments in human capital, strengths and weaknesses, opportunities and threats of investing in human capital as the main element of productive forces.
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Saranya.S and Amulya.M Dr. "A Comprehensive Study on Venture Capital Investments in India." International Journal of Engineering and Management Research 9, no. 5 (October 30, 2019): 32–38. https://doi.org/10.31033/ijemr.9.5.6.
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Venture capital investments is India has been a buzz word over last five years. Venture capital investments have been considered as alternative financing sources for entrepreneurs.Venture capital has been established as “risk finance provided for the promotion of novice business ideas” across the globe. However, the pattern of venture capital investments across globe is dissimilar and concentrated in few regions. Concentration of venture capital investments is found to be influenced by geographic specific factors. Venture capital industry in India is in the growth stage and has witnessed tremendous growth in the last five to eight years. It is crucial to trace the venture capital investment pattern of the nurturing venture capital industry like in India to assess the areas of interest of investments and potential arena of venture capital investments. This would help to understand the nature of venture capital investors and their expectations by the potential entrepreneurs and portray the potential area of investments to the potential investors.
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МАХНЕНКО, С. И., and Н. Е. ЧЕРНЫШЕВ. "ECONOMIC EFFICIENCY OF CAPITAL INVESTMENTS." Международные научные исследования, no. 1-2(58-59) (July 26, 2024): 21–23. http://dx.doi.org/10.34925/jisr.2024.58.1.005.
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В настоящей статье рассматриваются капитальные вложения в структуре инвнстиционного капитала, а также связанные с ними факторы экономической эффективности. Основной анализ посвящён факторам, влияющим на эффективность капиталовложений, в частности на уровень развития рынков активов. Производится сравнительный анализ инвестиций в различные не капитальные активы (человеческий капитал, информационные ресурсы…) с целью отследить коррелирующие факторы различных форм инвестирования и выявления способов повышения экономической эффективности вложений. This article discusses capital investments in the structure of investment capital, as well as related factors of economic efficiency. The main analysis is devoted to the factors influencing the efficiency of capital investments, in particular, the level of development of asset markets. A comparative analysis of investments in various non-capital assets (human capital, information resources...) is carried out in order to track the correlating factors of various forms of investment and identify ways to increase the economic efficiency of investments.
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Sakamoto, Takayuki. "Four worlds of productivity growth: A comparative analysis of human capital investment policy and productivity growth outcomes." International Political Science Review 39, no. 4 (June 11, 2017): 531–50. http://dx.doi.org/10.1177/0192512116685413.
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Labor productivity is an important determinant of the wealth of national economies and standards of living, as its growth explains half of per capita GDP growth. I show that there are four worlds of productivity growth among industrialized countries, by decomposing labor productivity growth into multifactor productivity (MFP) growth and capital deepening. The four worlds that emerge from the analysis are: (1) human capital investment- and MFP growth-dominant Nordic countries; (2) physical capital investment- and labor productivity growth-dominant liberal countries; (3) continental European countries whose moderately high human capital investments create decently high MFP growth, but whose low physical capital investments push down their labor productivity; and (4) South European countries with both the lowest human capital investment and lowest productivity growth. The four worlds are a result partly of the countries’ partisan politics, economic growth strategies, and human capital formation policies – different policies add differently to the components of labor productivity.
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Ptáček, Roman. "Capital-protected funds with fixing of realized appreciations." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 53, no. 6 (2005): 155–64. http://dx.doi.org/10.11118/actaun200553060155.
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Capital-protected funds of collective investments can be adequate investment opportunity for higher risk aversion investors with lower liquidity requirements. These funds always guarantee mostly 100% investment recovery and an appreciation sometimes. It is provided by their investment strategy. The paper is focused on „Click“ funds. These funds do not build on values of underlying assets just on maturity; they allow fixing realized appreciations during duration of the funds. It means higher probability of investment’s appreciation.
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Philippov, A. G., and E. V. Gruzdeva. "Venture Capital Investments Models in Russia and the USA as Key Factor for Development of Innovative Enterprises." MIR (Modernization. Innovation. Research) 10, no. 4 (December 30, 2019): 501–15. http://dx.doi.org/10.18184/2079-4665.2019.10.4.501-515.
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Purpose: this article aims to determine key characteristics features of venture capital investments models in the context of the development of innovative enterprises. For this purpose the authors conducted analysis of the current state and key differences of venture capital investments models in Russia and in the USA, determined fields and ways for further improvement of domestic models of venture capital investments.Methods: to achieve the stated goal, theoretical research methods - abstraction, analysis and synthesis were used. Adoption of these methods, led to analysis of the theoretical basis of venture capital investments models and identification of key features having the greatest practical significance. The models of venture capital investments in Russia and the USA were studied, and a quantitative and qualitative comparative analysis of the elements characterizing the models of venture capital investments was carried out. The study was based on the data published by the national associations of venture investors and the information database of venture capital companies Pitchbook.Results: this article reveals the importance of venture capital investments as the main factor affecting the innovative development of the Russian economy. In modern conditions, venture capital investments are a key tool that helps bring financial resources to young innovatively active companies. This article summarizes results of the study of the theoretical base of venture capital investments models and the historical dynamics of venture capital investments in Russia and the USA. A comparative analysis revealed similarities and differences between the following elements, characterizing the models of venture capital investments in Russia and the USA: stages of development of venture capital companies, types of investors and sources of venture financing, distribution of venture investments by industry, exit strategies and organizational forms of venture capital investments. The paper as well summarizes fields and ways for further improvement of models of venture capital investments based on a comparative analysis.Conclusions and Relevance: based on the conducted research and comparative analysis of venture capital investment models in Russia and the United States, the proposals for further improvement of Russian venture capital investment models were developed and presented in the article.
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Behrman, Jere R., and Ryan Schneider. "An International Perspective on Pakistani Human Capital Investments in the Last Quarter Century." Pakistan Development Review 32, no. 1 (March 1, 1993): 1–68. http://dx.doi.org/10.30541/v32i1pp.1-68.
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The objective of this paper is to place Pakistani human capital investments in the past quarter century in an international perspective. As background, a simple analytical perspective is presented first. Then empirical experience from various developing countries is summarised. This relates to some dimensions of the determinants and the impact of human capital investments and related policies. Next, various dimensions of Pakistani human capital investments in schooling and health are compared with the international experience of the past quarter century, controlling for per capita income and initial literacy rates and subject to caveates about such comparisons. These comparisons suggest that, in the aggregate, Pakistan has had relatively low investments in schooling and relatively high investments in health. Consideration of the composition of these investments suggests that, in a comparative sense, Pakistani investments have been skewed towards higher rather than basic education, towards physician-intensive curative rather than basic preventative health care, towards males relative to females, and towards middleand upper-income groups that tend to benefit more from post-primary schooling and from physician-related health services. The concluding section speculates on the implications of this perspective for Pakistani human capital investment policies.
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Özkurt, İsmail Cem. "Cointegration Relationship between Portfolio Investments and Investment Instruments in Türkiye." Ekonomi Politika ve Finans Arastirmalari Dergisi 9, no. 3 (September 30, 2024): 425–37. http://dx.doi.org/10.30784/epfad.1468350.
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As a result of globalization, the removal of barriers to international capital has created a source for countries in need of capital. These capital sources referred to as short-term capital movements or simply portfolio investments, provide significant benefits to the economy when they first enter the country. Investment instruments are instruments used by those who have excess capital in their hands in order to make a profit. The aim of this study is to reveal the cointegration relationships between portfolio investments and investment instruments in Türkiye. The motivation for this study is that there are few studies in the literature that examine cointegration relationships between all investment instruments and portfolio investments. The study comprises quarterly data covering the period from 2009Q1 to 2023Q2. The data has been obtained from the CBRT EVDS system. According to the results of ARDL cointegration analysis; there is a cointegration relationship between the variables both in the short and long run. According to these results, in Türkiye, investment instruments do not significantly affect portfolio investments, but portfolio investments significantly affect investment instruments.
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Kaliy, Volodymyr. "RESEARCH OF THE DYNAMICS OF CAPITAL INVESTMENTS BY TYPES OF ASSETS IN TRANSCARPATIA." Actual Problems of Economics 2, no. 268 (October 2023): 40–47. http://dx.doi.org/10.32752/1993-6788-2023-2-268-40-47.
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The article is devoted to the study of the dynamics of capital investments by types of assets in the Transcarpathian region for the period 2010-2021. Given that foreign trade is a key factor in the development of the country's economy, capital investment is one of the main engines of economicdevelopment in Transcarpathia. They contribute to the modernization of infrastructure, the development of industry, the agricultural sector, tourism, energy, education and science, as well as the improvement of social infrastructure. Thanks to capital investments, productivity is achieved, new jobs are created, the quality of life of the population increases and long-term economic sustainability of the region is ensured. The article indicates the importance of capital investments for the economy of Transcarpathia in several main areas: modernization of infrastructure, development of industry, agriculture, tourism and recreation, energy, education and science, social infrastructure. In modern conditions, when the region needs all the largest capital investments, it is important to analyze their dynamics not only by volume, but also by types of assets. Such an analysis allows us to determine the key trends of capital investment in the Transcarpathian region The article analyzes the dynamics of capital investments in the Transcarpathian region for the past 2010-2021, and analyzes the dynamics of capital investment growth over the period under study. It was concluded that the largest capital investment was made in 2019 and 2021, the amount was UAH 9,330,284 thousand. and UAH 9,184,293 thousand. in accordance. The smallest amounts of capital investments were made in 2010, 2013 and 2014, which amounted to UAH 2,205,374 thousand, UAH 2,645,793 thousand. and UAH 2,638,670 thousand. in accordance. The article analyzes the specific weight of investments in tangible and intangible assets to the total volume of capital investments in Zakarpattia region. It was established that the growth dynamics of investments in material assets of Zakarpattia Oblast in 2010-2021 had a stable nature and amounted to approximately 0.02% every year. Regarding the dynamics of changes in investments in intangible assets of Zakarpattia Oblast, certain changes also occurred during the studied period. The largest increase in investment in intangible assets was in 2018 and 2021, which amounted to 1.1% in these years, and the lowest value of the increase occurred in 2019 and amounted to 0.2%. It is obvious that the volume of capital investments in Zakarpattia region by types of assets testifies to the high value of capital investments for the economy of both the region and the whole of Ukraine.
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Asuzu, Obioma C., and Osman Nuri Aras. "Effectiveness of capital restrictions on capital outflows in Nigeria." Journal of Global Economics and Business 5, no. 19 (October 1, 2024): 105–27. https://doi.org/10.58934/jgeb.v5i19.307.
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The paper assesses the effectiveness of capital restrictions on capital outflows in Nigeria using quarterly data from 2010Q1 to 2021Q3. Johansen cointegration established no association among the variables in the long run. Vector Autoregressive methodology, specifically, the Toda Yamamoto model, was accepted given the significance of the unit root and cointegration tests. Granger causality test shows bidirectional causality between foreign direct investment and other investment outflows. Also, capital restrictions cause changes in other investment outflows at the 95 percent confidence interval. Impulse response functions reveal that imposition of capital restrictions causes rising outflows across all categories observed (foreign portfolio investments, foreign direct investment, other investments, and total capital outflows). An implication of this for policymakers is that an additional imposition of capital or foreign currency restrictions would cause a decrease in external competitiveness and an improvement in international competitiveness only when outflows begin to increase, which implies a possible over-reliance on capital exports over trade in the Nigerian economy. As a result, a generous amount of funds will be lost to competing economies.
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Novruzlu, B. V. "International capital flows." Azerbaijan Oil Industry, no. 02 (February 15, 2023): 61–65. http://dx.doi.org/10.37474/0365-8554/2023-02-61-65.
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The flows of capital are the deposits of the enterprises or private individuals in the country: they may be defined as the flow of finance meant for the enterprises or private persons in another country for the purposes such as the investments or commercial activity. Nowadays, in the conditions, in which the free trade zones are formed, the international flows of capital are of great importance for those with large savings and commercial enterprise for more effective use of its assets. It is widely believed that the foreign investments are profitable for the economic growth of the countries. The increase in the international investments and capital flows in any country contributes to the correction of the balance of payments and the external trade deficit due to the growth of the overall productivity of a country. The quality of legal defense provided for the foreign investors, and the level of efficiency of law enforcement are the key political issues for the promotion of higher levels of portfolio investments of foreign capital. The measures for the safety of investors, particularly those who related to the foreign investments are the essential crossed aspect specifying the international portfolio investments in the shares. The flows of capital impact the economy of the countries on macro and micro levels. Though the macroeconomic indexes reflect the general parameters, their monitoring and evaluation are extremely significant in economic context. As the investments are estimated in the view of future expectations, it is known that when speaking on the investment prospects of a country, not only social-economic conditions, but political stability are essential as well.
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Whittaker, Jean, Humphrey Maine, and Caroline Wilkinson. "Evaluating Capital Investments." Management Research News 13, no. 3/4 (March 1990): 38–40. http://dx.doi.org/10.1108/eb028072.
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Pokynchereda, Vitaliy, and Natalya Pravdyuk. "Investments in human capital. Accounting aspect." Zarządzanie Finansami i Rachunkowość 1, no. 2 (December 15, 2013): 71–82. http://dx.doi.org/10.22630/zfir.2013.1.2.16.
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Basic scientific approaches to determining the nature and structure of investments in human capital of the enterprise employees are considered. Current state of accounting recording of investments in human resources at the domestic enterprises is analyzed. It has been found that one of the reasons that adversely affects the scale of investments in human capital of the enterprise is a current accounting system, which due to its traditionalism does not allow to treat human resources as an object of investments. Economic feasibility of recording in the enterprise accounting system of investments in the human capital through the integration of the cost and investment approaches is proved. The necessity to change existing principles of accounting policy regarding investments in human capital caused by the growing information needs of internal users has been established.
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Ogechukwu, Okezie, Stella, Eke, Ngozi Ogbonnaya-Ugwo, and Ujah, Iheanyinchukwu Promise. "Capital Structure and Financial Performance of Listed Consumer Goods Firms in Nigeria." International Journal of Research and Innovation in Social Science IX, no. IV (2025): 4894–905. https://doi.org/10.47772/ijriss.2025.90400350.
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This study examined the impact of capital structure on financial performance of listed firms in Nigerian stock exchange. Specifically, the study looked at the effect of long-term debt to total investment on return on investments; the effect of short-term debt to total investment on return on investments; and the effect of total debt to total investment on return on investments. Data were described using descriptive statistics, Pearson correlation coefficient while multiple regression analytical technique with the aid of econometrical tool Eviews 9 was used in analyzing the data. . The result of analysis indicates that long term debt to total investments, short term debt to total investments, and total debt to total investments have significant positive impact on return on investments at 5% level of significance. Based on the findings, the study concluded that, the impact of capital structure on financial performance is positive and that capital structure explains a larger change in return on investments. Therefore, the study recommends, that consumer goods companies should strategically leverage debt to finance profitable investments by revisiting their capital structure policy to allow for more optimal levels of debt.
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Butkevych, Oksana. "Problems of accounting and audit of capital investments." Problems of Innovation and Investment Development, no. 29 (December 27, 2022): 62. http://dx.doi.org/10.33813/2224-1213.29.2022.7.
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The purpose of the article is to research and identify problematic organizational and methodological aspects of accounting and auditing of capital investments. Research methodology is based on the use of methods of analysis and synthesis, the method of observation, methods of induction and deduction, methods of comparison and analogy, graphical, logical and tabular methods. The methodological basis of the study was the methods of analysis, synthesis and observation, which provided an opportunity to actualize the main problems of the accounting of capital investments today. Techniques of deduction and induction were used to determine the place of capital investments in the accounting system. The scientific novelty of the obtained results lies in the substantiated dependence of the material and resource support of production on the volumes, structure and directions of investments, the accounting display of which plays a key role in the investment activity management system of the Conclusions. The main problems in the accounting of capital investments are: imperfection of their definition, lack of systematic classification, non-regulation of recognition criteria and evaluation procedure, low informativeness of primary documents and registers of their accounting, imperfection of the methodology of synthetic and analytical accounting, unreasonableness of methodical approaches to accounting of capital investments to improve irreversible assets, the inconsistency of financial and tax accounting requirements, the incomparability of financial and statistical reporting indicators, the superficiality of the study of the impact of industry specifics on the organization of accounting for capital investments. Keywords: accounting, audit, investment, capital investment, organization of investment accounting, accounting policy.
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Chen, Sheng-Syan. "The Economic Impact of Corporate Capital Expenditures: Focused Firms versus Diversified Firms." Journal of Financial and Quantitative Analysis 41, no. 2 (June 2006): 341–55. http://dx.doi.org/10.1017/s002210900000209x.
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AbstractThis paper examines the role of focus versus diversification in explaining the economic impact of corporate capital investments. I find that the stock market's responses to announcements of capital investments are more favorable for focused firms than for diversified firms. I also show that focused firms exhibit significantly better post-investment operating performance than diversified firms. The overall findings in this study suggest that the investment opportunities hypothesis dominates the internal capital markets hypothesis in terms of the net economic impact of capital investments on the investing firms.
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Norton, Edgar. "Venture Capital as an Alternative Means to Allocate Capital: An Agency-Theoretic View." Entrepreneurship Theory and Practice 20, no. 2 (January 1996): 19–29. http://dx.doi.org/10.1177/104225879602000203.
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The venture capital process is one of many methods of capital allocation. In a capital allocation process, investors acquire funds; potential investments are Identified and reviewed; Investment terms are negotiated; the investment must be monitored and ultimately harvested. The capital allocation process is full of potential agency problems. The venture capital process In particular provides a rich setting for the analysis of agency cost issues. This paper reviews the capital allocation process that occurs in venture capital investments. Suggestions are made for future research to study the role that agency cost issues play In the venture capital process.
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Berezinskaya, Olga. "Investment drought in the Russian economy: Structural characteristics and turnaround perspectives." Russian Journal of Economics 3, no. (1) (February 28, 2017): 71–82. https://doi.org/10.1016/j.ruje.2017.02.005.
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The investment drought of 2013–2015 in Russia is the first prolonged period of no capital investment growth in the last 17 years. After stagnation in 2013–2014, fixed capital investments in real terms have systemically lagged behind industrial output growth and GDP. Lack of capital expenditures not only lowers demand and inhibits growth of construction, machinery, industrial production and the economy as a whole, but also preserves existing structural imbalances and technological gaps in the Russian economy. The duration of investment drought and its significant disincentivizing effect on current and expected growth of the Russian economy suggest the importance of analyzing structural characteristics of the investment process and triggers of capital investment.
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Tan, Yi, Xiaoli Wang, Jason Z. H. Lee, and Kun Shi. "Social Capital and Cross-Border Venture Capital Investments in China." International Journal of Financial Studies 12, no. 2 (April 29, 2024): 41. http://dx.doi.org/10.3390/ijfs12020041.
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In the context of the Chinese market, foreign cross-border venture capitalists have devised specific strategies to mitigate the challenges associated with the liabilities of foreignness, such as risks and information asymmetry. They have strategically leveraged social capital to not only decrease investment risk but also to influence their investment preferences and behaviors. To investigate the influence of different types of social capital on the investment decisions of cross-border venture capitalists, hypotheses are proposed and tested using regression analysis. Our research reveals several key findings in this regard. Firstly, cross-border venture capitalists with a robust structural social capital network exhibit a greater propensity to invest in early-stage companies. This suggests that well-established connections and partnerships within the Chinese entrepreneurial ecosystem provide a level of comfort and confidence when investing in ventures at their infancy. Interestingly, relational and cognitive social capital, though undoubtedly valuable, do not significantly impact the decision to make early-stage investments. Furthermore, we have observed that venture capitalists with higher levels of structural and cognitive social capital are more inclined to form syndications. Collaborative partnerships and shared knowledge networks seem to be crucial factors that drive syndication decisions. Lastly, venture capitalists endowed with substantial structural and relational social capital tend to allocate larger investment amounts, signifying the influence of business or personal relationships and network connections on the scale of their investments.
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Olievska, Myroslava, and Arthur Romanov. "INVESTMENTS IN HUMAN CAPITAL DEVELOPMENT AND WAGES: RELATIONSHIPS AND PROBLEMS IN LOWER-MIDDLE-INCOME COUNTRIES." Baltic Journal of Economic Studies 7, no. 1 (January 22, 2021): 77–83. http://dx.doi.org/10.30525/2256-0742/2021-7-1-77-83.
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The purposes of the article are to assess the impact of financing of education and health to human capital development, to consider the relationship among wages and investment in human capital, to establish directions of improvement of the investments in human capital development in Ukraine and other lower-middle-income countries. Methodology. Methodological basis of the research is the study of the dynamics of such indicators as the Human Capital Index 2020, wages, GNI per capita, education expenditure, government expenditure, financing of health, the wages of full-time employees. To solve the problems arising from the purpose of the study, systemic method (when analyzing the relationship of the investments in human capital development and wages), statistical methods of comparisons, economic analysis (when processing statistics), historical method (in the study of the evolution of Human Capital Index, expenditures on health and education), empirical and correlation-regression analysis (in the analysis of the practice of investments in human capital development) have been used. Results. The human capital is a central driver of sustainable growth and poverty reduction. The article proves that high-income countries can better finance the development of human capital; they are the leaders of the Ukraine Index 2020, more human capital in high-income countries is associated with higher earnings for people, higher income for countries, and stronger cohesion in societies. At the same time, the article substantiates that the low level of GNI per capita (3370 USD in Ukraine) and insufficient level of education and health expenditure negatively affect formation of human capital (the 53rd place in the Human Capital Index 2020). On the basis of the study of government and non-government expenditure on education and health, it has been concluded that investments in human capital are the effective tool to increase of the wages of full-time employees. Practical implications. Today human capital gains in many countries are at risk, especially in lower-middle-income countries. Features of the current socioeconomic situation require strengthening of investments in human capital development. The main steps that are necessary to undertake for implementing changes in the investments in human capital development have been determined in the article. They are the following: optimization of state financing of human capital; creation of fiscal space; creation of regional funds for financing human capital development; creation of strategic alliances and partnerships; supporting the demand for education and health care from households. Value/originality. The relationships between investments in human capital development and wages in the lower-middle-income countries are analytically proved. The complex of actions on optimization of financing of human capital has been generalized.
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Sriani, Endang, and Muhammad Taufiq Zam Zami. "Membangun kesadaran investasi pasar modal syariah mahasiswa UIN Salatiga." Penamas: Journal of Community Service 4, no. 2 (December 5, 2024): 344–52. https://doi.org/10.53088/penamas.v4i2.1210.
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Investment is an essential instrument for the stability of capital markets and the economic growth of a country. Therefore, increasing awareness among younger generations about capital market investments is crucial, as it can help them manage finances and navigate future economic challenges. The objective of the educational and mentoring program for students of the Faculty of Sharia at UIN Salatiga regarding investment in the Sharia capital market is to enhance inclusive financial literacy and foster a community of young people who are aware of Sharia investments from an early age. Sharia investment education is particularly important for young generations to prevent them from falling into fraudulent investment schemes that could harm society. This program employs the Participatory Action Research (PAR) method, which involves five stages: developing an integrated system, analyzing the current situation, implementing developmental changes, evaluating or reviewing the outcomes, and generating reports and recommendations. The outcomes of this initiative include the realization of investment-literate students at the Faculty of Sharia UIN Salatiga, their understanding of Sharia capital market investment literacy, the practice of Sharia capital market investments, and the establishment of agents of change who are capable of educating the public about Sharia capital market investments, all of whom are part of the Sharia Stock Community of Salatiga.
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Guzhev, Dmitry A. "Expected accuracy range of the volume of investments in the form of capital investments." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 60 (2022): 170–84. http://dx.doi.org/10.17223/19988648/60/10.
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The subject of the study is the application of a variable approach to estimate the volume of investments required for the implementation of the investment project in the form of capital investments. The study considers domestic and foreign literature on the issue of exceeding the actual volume of investments spent on the creation of a facility over the planned volume of investments. In modern domestic conditions, the volume of investments required for the construction of the facility increases from the moment the customer makes a management decision to begin the implementation of the investment project at the stage of studying the feasibility of investments up to the commissioning of the facility, completed by construction and placing the newly created real estate object on accounting. The problem of exceeding the planned investment volume (overrun budget) for the construction of the facility is characteristic not only for domestic, but also for foreign practice of implementing investment projects. On the example of several objects put into operation, the variable approach to the assessment of the investment volume was analyzed. The concept of the expected accuracy range of determining the volume of investments in the form of capital investments is formulated and justified by calculations of its value, at various stages of the life cycle of the investment project. The author proposes to apply a variable approach in determining the planned investment volume for investment projects, including for calculating investment efficiency indicators. The proposed approach will allow: increasing the accuracy of estimating the required amount of investments for the implementation of an investment project; increasing the efficiency of investments in the form of capital investments starting from the stage of technology-economic justification of investments; among comprehensive measures, solving the problem of overrun budget – exceeding the actual volume of investment spent on the implementation of an investment project over the planned investment volume. In the course of further research, in the development of the author’ s proposals, it seems advisable to perform for a number of commissioned objects the calculation of investment efficiency indicators at the indicated stages of the investment project implementation (feasibility study of investments, approval of project documentation, actual costs after putting the object into operation) according to the methodology proposed by the author: using the estimated volume of investments and the marginal volume of investments when pessimistic, basic and optimistic investment performance should be assessed within the expected range of investment volume accuracy in the form of capital investments.
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Harrison, Richard T., Babangida Yohanna, and Yannis Pierrakis. "Internationalisation and localisation: Foreign venture capital investments in the United Kingdom." Local Economy: The Journal of the Local Economy Policy Unit 35, no. 3 (May 2020): 230–56. http://dx.doi.org/10.1177/0269094220924344.
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Venture capital plays a significant role in economic development through the emergence of new firms, technologies, industries and markets. This role, however, is associated with systemic uneven development regionally as both the supply of venture capital and the investment in new and growing ventures is highly concentrated regionally in the core economic regions of a country. Over the past decade, this intra-national regional concentration has been accompanied by an increasing internationalisation of the venture capital industry, as cross-border investment becomes more significant. In this paper, we explore the implications of this internationalisation for regional economic development in the UK. We conclude that the geography of venture capital in the UK has been shaped since the turn of the century by a significant increase in venture capital investments made by foreign funds, mainly in the form of co-investments with local funds. These foreign venture capital investments are primarily concentrated in London, Southeast England and East of England, which collectively attracted 82.5% of all foreign venture capital investments made to UK companies in 2017, strongly reinforcing the existing spatial concentration of venture capital investment. The paper concludes by questioning whether this increased dependency of these regions on foreign venture capital matters to regional development and draws out some of the implications for public policy.
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Conradie, E., Frederik J. Mostert, and Jan Hendrik Mostert. "The financing of envisaged capital investments in South Africa." Corporate Ownership and Control 11, no. 2 (2014): 583–90. http://dx.doi.org/10.22495/cocv11i2c6p5.
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The envisaging of capital investments is of prime importance for the economic growth and business development of a country, as it represents the starting point of the entire capital investment process. This paper focuses on the financing of envisaged capital investments and addresses amongst others the various sources of financing and the finance cost thereof, the related capital structure theories, as well as the determinants of the capital structure of an enterprise, which comprise of the economic and firm-specific factors. The objective of this research paper embodies the improvement of the financing decision-making when enterprises are envisaging capital investments. A literature study provided the secondary data and formed the basis of this research. To achieve the research objective, an opinion survey was done to obtain the perceptions of the business leaders in South Africa regarding the importance of the economic and firm-specific factors for the financing of envisaged capital investments, the associated problem areas as perceived by the firms, as well as the frequency of envisaging various types of capital investment projects by the respondents
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Anwer, Zaheer, Alam Asadov, Nazrol K. M. Kamil, Mehroj Musaev, and Mohd Refede. "Islamic venture capital – issues in practice." ISRA International Journal of Islamic Finance 11, no. 1 (June 17, 2019): 147–58. http://dx.doi.org/10.1108/ijif-06-2018-0063.
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Purpose This paper aims to explore the structure and underlying contracts of Islamic venture capital (IVC) and to evaluate its prospects. VC can be perceived as an investment vehicle possessing most of the desirable attributes of a Sharīʿah-compliant investment vehicle. There are certain issues involved in the formation, operations and exit strategies of these investments that are discussed in detail in this paper. Design/methodology/approach A detailed review of relevant literature is performed to identify how IVC investments can be made and how related issues may be resolved. Findings IVC investment has potential of incorporating Sharīʿah-compliant investment modes. Additionally, it may offer higher than average returns. These attributes can be desirable for Islamic finance industry that is currently in need of equity-based financing products. The major causes of lesser growth of IVC investments are lack of awareness among the investors and the absence of viable investment opportunities for small- and medium-scale investors. IVC may attract general public if established after extensive research aimed at introducing innovative products. Originality/value This paper provides an overview of a truly Sharīʿah-compliant investment vehicle, furnishes a synthesis of various suggestions made by industry and academia and suggests viable solutions for valuation, risk management and exit strategies.
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GUZHEV, Dmitrii A. "Methodology for calculating the net present value of investment project, taking into account the variability of determining the cash flow of capital investments." Finance and Credit 28, no. 9 (September 29, 2022): 2016–31. http://dx.doi.org/10.24891/fc.28.9.2016.
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Subject. The article considers the variability of determining the cash flow of capital investments and methodology for calculating the net present value (NPV) of an investment project, taking into account the said variability. Objectives. The aim is to propose a methodology to calculate NPV, given the influence of variability in determining the cash flow from investing activities in terms of outflows, i.e. the required volume of investments to create new fixed assets. Methods. The study employs generally accepted scientific methods of information analysis and synthesis. Results. I analyzed modern domestic and foreign approaches and methods for calculating NPV of an investment project, formulated the concept of cash flow of capital investments, offered my own methodology for its variable determination. The methodology for NPV calculation covers three scenarios of investment project implementation: baseline, optimistic and pessimistic. The paper includes the impact analysis of variability of the determination of cash flow of capital investments on NPV of investment project. Conclusions. The paper defines the nature of the influence of variability in determining the cash flow of capital investments on the NPV of an investment project. The findings can be used to calculate and plan targeted indicators of investment performance (NPV), when evaluating and implementing investment projects, regardless of sources of financing.
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Полевщиков, Д. В. "The management/prioritization of the investment capital expenditure of the corporation." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 1064–67. http://dx.doi.org/10.34925/eip.2021.137.12.207.
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В статье автором рассматриваются следующие вопросы: а) инвестиции как вложения в основной капитал и их составляющие, критерии; б) управление инвестициями как система принципов и методов разработки и реализации управленческих решений; в) стандартизация и приоритизация инвестиций (инвестиционных проектов), представлен пример категоризации и приоритизации инвестиций; г) инвестиционные расходы и их управление; д) дается определения понятиям: «инвестиции», «инвестиционные расходы», «приоритизацияя», «расходы корпораций». In the article, the author considers the following questions: a) investments as investments in fixed assets and their components, criteria; b) the investment management as a system of the principles and methods for the development and implementation of the management decisions; c) the standardization and the of the investments (investment projects), an example of the categorization and the of the investments is presented; d) investment expenses and their management; e) definitions are given to the concepts: «investments», «investment expenses», «prioritization», «expenses of corporations».
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Tsiutsiak, Ihor, and Andriy Tsiutsiak. "ACCOUNTING OF REGISTERED CAPITAL IN ENTERPRISES WITH FOREIGN INVESTMENTS." Economic Analysis, no. 32(1) (2022): 95–101. http://dx.doi.org/10.35774/econa2022.01.095.
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Introduction. The article analyzes the norms of current legislation in the field of foreign direct investment and taxation of transactions caused by the introduction of founding foreign investment. The essence of enterprises with foreign investments is revealed and the manifestations of foreign investment are determined. The procedure for making foreign investments in the authorized capital of business structures is outlined. Forms of foreign investment are described. The sources of equity formation of enterprises with foreign investments are given. Peculiarities of deposits to enterprises with foreign investments are determined. Emphasis is placed on the fact that the founders of enterprises with foreign investment have the opportunity to make contributions to the authorized capital with both cash and non-financial assets. The procedure for evaluating founding investments has been studied. The order of accounting reflection of formation of the authorized capital of the enterprises with foreign investments is outlined. The peculiarities of accounting and reporting of the founders' contributions to the authorized capital of enterprises with foreign investment are revealed. It is determined that the recognition of liabilities of non-resident founders for contributions to the authorized capital in foreign currency are both monetary and non-monetary balance sheet items. The method of accounting for positive and negative exchange rate differences is presented. Goal. Elucidation of the order of accounting reflection of the authorized capital at the enterprises with foreign investments and expression of offers on improvement of the account of the researched object. Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (computational and analytical, implementation of results in practice, reporting of economic activity). Results. In order to accurately account for information on exchange differences, recognition of the founders' obligations on contributions to the authorized capital in foreign currency, it is proposed to reflect them in a separate analytical account, which should be opened in sub-account 423 "Accumulated exchange differences". Proposals have been made to improve the order of reflection in the accounting system of enterprises with foreign investment, exchange rate differences recognized as a result of revaluation of liabilities of non-resident founders on contributions to the registered capital.
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Singh, Amanjot. "Capital Age and Labor Investment Efficiency." American Business Review 26, no. 2 (November 2023): 448–57. http://dx.doi.org/10.37625/abr.26.2.448-457.
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This study examines how capital age affects the efficiency of corporate labor investments. Using a sample of 1,588 US firms from 1991 to 2016, we find that the efficiency of labor investments increases as technology ages. Subsample analysis on labor investment efficiency suggests that old capital decreases labor over- and underinvestment. Our results remain robust to alternative specifications and restricted to small firms and industries requiring high labor skills. These findings add to the growing literature examining how learning affects a variety of phenomena in finance. Managers' increased understanding of their capital over time facilitates the efficiency of corporate labor investments.
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Khelemskyi, Viktor. "FINANCIAL DETERMINANTS OF CAPITAL INVESTMENTS IN SUSTAINABLE DEVELOPMENT OF UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 31(59) (December 21, 2023): 70–77. http://dx.doi.org/10.25264/2311-5149-2023-31(59)-70-77.
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The study is devoted to the development of the conceptual foundations of financial determinants of capital investments and their role in the sustainable development of Ukraine is determined. The author established that the annual investment needs for developing countries alone are estimated at 3.3 to 4.5 trillion. USD per year. Investments are needed primarily to finance the development of basic infrastructure, the fields of medicine and education, ensuring food security, mitigating the consequences and adapting to climate change and other areas of sustainable development. The research substantiates that the financing of capital investments of sustainable development is a separate sphere of socio-economic relations, where financial support for the creation, restoration or expansion of capital assets in all spheres of social development takes place. Such a system has specific complex mechanisms for the formation of financial potential for the realization of capital investments and tools for self-preservation and self-development, which are subject to the Goals of sustainable development, for the sake of the main goal – the sustainable development of the country. The article analyzes the instruments of state policy regarding sustainable finance and determines that the state should create the necessary environment for stimulating the financial provision of capital investments in the future. Considering the European integration processes in Ukraine, the state policy in the field of financing sustainable development capital investments should be based on European principles. The improvement of the taxation system in the field of investment capital markets, the introduction of special investment accounts, the improvement of activities in the field of joint investment, the introduction of social bonds and bonds of sustainable development, the disclosure of information about ESG and other directions. The study proved that the financing of capital investments of sustainable development is a sustainable system integrated into the international space, capable of facing challenges, developing and contributing to the sustainable development of the country. The author determined that the main task today is to form sufficient financial and investment potential for the reconstruction and socio-economic development of Ukraine, to ensure access to sustainable financing for all communities, business entities, to strengthen the mobilization of domestic savings for long-term investments aimed at achieving the Sustainable Development Goals.
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Hayrullina, Ekaterina, and Vladimir Ignatiev. "Investments in fixed capital as the main factor of regional economic development (on the example of the Republic of Tatarstan)." Russian Journal of Management 13, no. 1 (February 27, 2025): 41–52. https://doi.org/10.29039/2500-1469-2025-13-1-41-52.
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The purpose of the study is to identify key issues and opportunities for improving the efficiency of fixed capital investments in the region. The methodology is based on the analysis of statistical data, the study of the structure and dynamics of investments, and the assessment of their impact on the main indicators of the region's socio-economic development. The study results highlight the significant role of investments in the development of infrastructure, modernization of production capacities, and enhancement of the Republic of Tatarstan's innovation activity. Key problems were identified, including the high wear and tear of fixed assets, uneven distribution of investments, and dependence on the oil and gas sector. The article provides recommendations for increasing investment efficiency, such as boosting investment in high-tech industries, developing investment infrastructure, and attracting international capital. The key findings emphasize the strategic importance of fixed capital investments for sustainable economic growth in the region.
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Himanshu, Agarwal. "Emerging Role of IT in the Development of World Economy." Journal of Graphic Era University 1, no. 2 (September 29, 2009): 207–18. https://doi.org/10.5281/zenodo.3464431.
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<em>IT investment played a crucial role in the growth of the U.S. economy. IT prices is the key to understanding the resurgence of American economic growth. The period 1995 - 2003 have been sub-divided in order to focus on the response of IT investment to the accelerated decline in IT prices. With the growth of input per capita between investments in tangible assets and investments in human capital, the world economy experienced a surge in investment in IT after 1995. With the help of different levels of output per capita, the differences in per capita output levels are primarily explained by differences in per capita input, rather than variations in productivity.</em>
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Nindya, Eka Sobita, Iqbal Harori M, Satya Aji Paluvi Rendy, and Aini Iqrima. "Peluang Gen-Z Dalam Meraih Kesuksesan Melalui Investasi Saham." Nanggroe: Jurnal Pengabdian Cendikia 2, no. 3 (June 30, 2023): 430–34. https://doi.org/10.5281/zenodo.8099800.
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<em>This service activity aims to add insight into investment and stock trading, as well as things that need to be considered to become investors and before investing. This dedication is one of the ways to anticipate the bad effects of the rise of investments under the guise of stocks but fake investments. This is due to the lack of investment knowledge for the z generation so that it is easy to be lured in by investments with high yields. In addition, the purpose of this service is to provide an introduction and socialization about investing in the Indonesian Capital Market for all new students within the Faculty of Social and Political Sciences, University of Lampung. This service also provides a clear description that with the Introduction and Training of Investments in the Indonesian Capital Market, it is hoped that this service can be input for participants to add insight into investment and stock trading, as well as matters that investors need to consider before investing. It is also hoped that this can be input for the management of the FISIP UNILA Investment Gallery in providing the best service to the public regarding investment and capital market knowledge so as to increase public interest in investing in the Indonesian capital market.</em>
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Dobrіanska, Natalia, Lyudmila Torishnya, and Dmitro Pulcha. "Management of investment processes in Ukraine at the regional level: the state and problems of improvement." Economics: time realities 1, no. 53 (February 23, 2021): 44–49. http://dx.doi.org/10.15276/etr.01.2021.12.
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At the present stage of Ukraine's development, an important role is assigned to regional investment processes. All of them are a necessary condition for stable economic growth of the country, so to speak, in the long run, increase employment and improve the social standard of living. The article analyzes the dynamics of capital investments in Ukraine for the period 2018-2020. Trends in the use of capital investments in terms of individual industries are identified. The peculiarities of the structure of capital investments by types of assets are analyzed. The research of the regional aspect of the mastered capital investments is carried out, the level of investment activity of separate regions is estimated. The main reasons that hinder the establishment of an effective process of investing in the economy of the regions of our country are revealed. The main measures aimed at improving the management of investment processes in Ukraine in general and its regions are outlined.
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Laiko, Oleksandr, and Borys Burkynskyi. "METHODOLOGY OF INVESTMENT SYSTEM RESEARCH IN THE ASPECT OF UNPRODUCTIVE CAPITAL OUTFLOW: EXAMPLE OF UKRAINE AND INTERNATIONAL DIMENSION." Baltic Journal of Economic Studies 7, no. 1 (January 22, 2021): 57–68. http://dx.doi.org/10.30525/2256-0742/2021-7-1-57-68.
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The relevance of the topic of development of theoretical and methodological approaches to investment system regulation under influence of unproductive capital outflow is justified by significance of financial capital movements from groups of countries to others, caused by inappropriate institutional support for strategic investments. Aim of the proposed research is the development of methodological approaches to study and regulation of investment system development that allow to provide analysis of actual modern tendencies of investment system development, to estimate the influence of capital outflow on financial provision of investment process and to design regulating framework for shortening of unproductive financial capital outflow. The work is dedicated to research of theoretical, methodological and applicable basis of investment system development regulation in aspect of reducing of unproductive financial capital outflow with calculation of possible effect from involvement of reduced volumes of capital outflow into investment process. The research methodology, which is based on sustainable development and principle of balance of the stakeholders’ interests, includes approaches of system, theoretical and empirical analysis that allows us to identify the sense and structure of investment system in a sample of Ukraine and other 11 countries. Due to the statistical and econometric methods the estimation of the dynamics and regularities of capital investments are explored and the role of financial capital outflow in economic development of the country is estimated as percentage of GDP and as potential implicit resource that can be involved in investment process. The authors propose the methodology of investment system research and regulating from positions of institutional support embittering for renewal of invested capital and for attraction of new strategic investors. The provided systematization of theoretical positions in the sphere of investments and capital migration allows to obtain the definition of sense of investment system, to discover the regularities of its development and to identify the phenomenon of unproductive outflow of financial capital. It is found that the main criteria of unproductivity of capital outflow is excess of losses and expenses for national economy, caused by such migration of resources, under possible benefits. Conclusion. The hypothesis of existence of direct positive dependence of unproductive outflow of financial capital from growth of the national economic is proved in a sample of Ukraine due to the use of empirical statistical study method. It is identified that the key factor that provokes capital outflow is inappropriate institutional support for strategic investments. The proposed model of estimation of correlation between capital investments and value added allows to calculate the possible economic, social, and budgetary effect from involving into economy of Ukraine investments saved from outflow, that can result in more than 22.6 bln USD of value added growth.
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Zamaraev, B. A., and T. N. Marshova. "The effectiveness of the investment process of reproduction." Voprosy Ekonomiki, no. 5 (May 13, 2020): 45–68. http://dx.doi.org/10.32609/0042-8736-2020-5-45-68.
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The article analyzes the effectiveness of the investment process in Russian economy, which is assessed using indicators of specific capital investments for introduction of production capacities. The dynamics and characteristics of changes in specific capital investments for various types of economic activity of Russian industry are analyzed. The main groups of factors that determine the change in specific capital investments are identified. It is concluded that, in the medium term, the state of the economy with a significant share of extractive industries will continue to have a decisive influence on the dynamics of specific capital investments, and objective processes of depletion of the mineral resource base and worsening production conditions will increase specific capital investments. The continuation of the noted trends will determine the requirements for the volume and structure of investments to ensure the reproduction of the industrial potential and increase its technical and technological level.
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Nenkov, Valeri, and Tsvetelina Nenkova. "Distribution of Investments between Companies through Equity Financing and Capital Market Financing." Research Papers of IBS 16 (June 7, 2024): 32–39. https://doi.org/10.5281/zenodo.14636888.
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The financing of companies is a process with a decisive role in the implementation of their investment programs. The financing system that will apply the management staff in the implementation of the planned investment projects is important. This, in turn, has an impact on the distribution of investment between firms as a whole. In this regard, the present study is aimed at presenting the peculiarities of financing systems in the implementation of the distribution of investments between companies and the issues affecting imbalances in the distribution of investments, and relevant proposals and conclusions have been made on the issues under consideration.
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HEVLYCH, Larysa, and Yelyzaveta MAZURKEVYCH. "CAPITAL INVESTMENT: TREATMENT AND REGULATION FOR ACCOUNTING AND AUDIT PURPOSES IN POST-WAR UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 322, no. 5 (September 2023): 186–91. http://dx.doi.org/10.31891/2307-5740-2023-322-5-31.
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Despite the considerable number of studies of capital investments, the question of the actual definition of this definition for the purposes of accounting and auditing, taking into account the post-war development of Ukraine, still remains open. The purpose of the article is to generalize the main problems of identification and legal regulation of capital investments for the purposes of their accounting and auditing from the point of view of finding ways to solve them. The article analyzes the interpretation of the term “capital investment” in the scientific debate, the international and domestic regulatory framework, and its influence on the organization of effective accounting and auditing. It was established that the definition of the concept of “capital investment” in national legislation is ambiguous, and it is absent in international accounting regulations, which creates a problem of managing capital investment at the enterprise level. To solve this problem, it is proposed to use definitions of capital investments from the point of view of economic interpretation and for accounting purposes. The work identifies the problems of capital investment management, for the solution of which the development of a standard is proposed, which will prescribe the elements of regulation at the state and enterprise levels. The presence of such regulation, on the one hand, will create confidence in the national economy on the part of external investors, on the other hand, it will allow to organize effective accounting, reliable reporting, and independent audit of capital investments of enterprises. The directions of further research are defined elements of the accounting policy in terms of accounting, internal control, and audit of capital investments, which will allow to take into account the peculiarities of the activities of domestic business entities.
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Nesenenko, Pavlo, Inna Lazaryshyna, Iryna Oplachko, Oksana Martyniuk, and Yurii Proshcharuk. "Analysis of investment and innovation support for the agricultural sector of Ukraine." BIO Web of Conferences 114 (2024): 01027. http://dx.doi.org/10.1051/bioconf/202411401027.
Full textAbstract:
The definition of innovation and investment support for developing the agricultural sector is clarified. The dynamics of capital investments in Ukraine’s agriculture, forestry, and fisheries and their share in the total structure of capital investments are analyzed. The share of capital investments in Ukraine’s agriculture, forestry, and fisheries in terms of sources of financing are highlighted, and the aspects of bank lending to the agricultural sector are singled out. The dynamics of direct investment in Ukraine are covered, and it was established that growth in capital investment in agriculture, forestry, and fisheries was observed in 2021 and 2013-2018. The basic components of investment support for the development of the agricultural sector, such as private capital, state investments, international investments, and credit resources, are identified. Their advantages and disadvantages are characterized. Ukraine’s global innovation index (GII) for 2013-2023 and its components are studied. It was established that in 2022, Ukraine took the 57th position (49th in 2021) and 2023 – 55th in the GII ranking. The factors influencing the rating of Ukraine in the world ranking of economies according to the GII are identified. A correlation analysis between the GII and its sub-indices is carried out. A close connection between GII and “Knowledge and technology outputs” has been established. A linear functional relationship is formed between GII and “Knowledge and technology outputs” as subindex.
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Posza, Alexandra. "REAL OPTION ANALYSIS OF VENTURE CAPITAL INVESTMENTS." Balkans Journal of Emerging Trends in Social Sciences 3, no. 1 (June 30, 2020): 64–77. http://dx.doi.org/10.31410/balkans.jetss.2020.3.1.64-77.
Full textAbstract:
Venture capital investments play an important role in the development and growth of start-up companies that are characterized by a high degree of uncertainty and growth potential, and venture capital is also one of the major sources of financing for entrepreneurial businesses. In the case of venture capital investment, staging has a huge potential, so the venture capitalists keep the right to participate in further financing rounds. The real option approach as an evaluation method provides an opportunity to evaluate this kind of investment with the help of flexibility in the case of a high degree of uncertainty. The paper puts the emphasis on the evaluation and the effectiveness of venture capital investments primarily from the aspect of real option theory tested on Hungarian venture capital cases. The paper concludes that the option-based valuation methods are more suitable for evaluating venture capital investments than others, especially the discounted cash flow method.