Relevant bibliographies by topics / Cash Flow Statement

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Cash Flow Statement'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 June 2025

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Journal articles on the topic "Cash Flow Statement"

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Khansalar, Ehsan, and Mohammad Namazi. "Cash flow disaggregation and prediction of cash flow." Journal of Applied Accounting Research 18, no. 4 (2017): 464–79. http://dx.doi.org/10.1108/jaar-02-2015-0011.

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Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are associated with smaller prediction errors than the models incorporating core and non-core cash flow. Findings Using data from US and UK firms and multiple regression analysis, the authors find that around 60 per cent of a current year’s cash flow will persist into the next period’s cash flows, and that income statement and balance sheet variables persist similarly. The explanatory power and predictive ability of disaggregated cash flow models are superior to that of an aggregated model, and further disaggregating previously applied core and non-core cash flows provides incremental information about income statement and balance sheet items that enhances prediction of future cash flows. Disaggregated models and their components produce lower out-of-sample prediction errors than an aggregated model. Research limitations/implications This study improves our appreciation of the behaviour of cash flow components and confirms the need for detailed cash flow information in accordance with the articulation of financial statements. Practical implications The findings are relevant to investors and analysts in predicting future cash flows and to regulators with respect to disclosure requirements and recommendations. Social implications The findings are also relevant to financial statement users interested in better predicting a firm’s future cash flows and thereby, its firm’s value. Originality/value This paper contributes to the existing literature by further disaggregating cash flow items into their underlying items from income statements and balance sheets.
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Price III, Richard A. "Cash Flows at Amazon.com." Issues in Accounting Education 28, no. 2 (2012): 353–74. http://dx.doi.org/10.2308/iace-50182.

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ABSTRACT: This instructional case illustrates how Amazon.com's strategy has evolved over time and how these characteristics are reflected in the financial statements. A particular emphasis is placed on the cash flow statement. Students evaluate the cash flow statement and examine its articulation with the other financial statements. Students create a direct method cash flow statement in the year of Amazon.com's initial public offering using the information available in the financial statements.
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Pavlovic, Milos, and Jovan Bogdanovic. "Cash flow statement." Skola biznisa, no. 3-4 (2013): 129–47. http://dx.doi.org/10.5937/skolbiz1304129p.

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Purnamawati, I. Gusti Ayu, and Gede Adi Yuniarta. "Pelatihan dan Pendampingan Penyusunan Laporan Arus Kas untuk Pengelola Koperasi di Kecamatan Buleleng." Proceeding of Community Development 1 (April 4, 2018): 189. http://dx.doi.org/10.30874/comdev.2017.25.

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The objectives of the training and advisory activities are to: (1) Provide insight into the importance of cash flow statements to evaluate the financial condition of the cooperative; (2) Provide training on how to create a cash flow statement, so that the cooperative managers can create a cash flow statement in each cooperative. The form of this community service program is the programmed training and assistance in the preparation of the cash flow statement, which previously presented to the participants about cash flow and the importance of the cash flow statement to evaluate the financial condition of the cooperative. Training and assistance in the preparation of cash flow statements will bring in competent personnel in the field. After the participants understood about how to arrange cash flow, the training and mentoring activities will be continued by making cash flow statement in each cooperative until the cash flow statement is generated, in the end it is expected that the manager of the cooperative can make their own cash flow statement in the cooperative . The results showed that: 90% of cooperative managers have been able to create cash flow statements used to determine the condition of cash cooperative either from operating activities, investment, and funding, because most of the cooperative assets derived from the existing cash.
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Picconi, Marc P., Kimberly J. Smith, and Alexander Woods. "Arborista, Inc.: An Instructional Resource Case." Issues in Accounting Education 28, no. 3 (2013): 681–90. http://dx.doi.org/10.2308/iace-50452.

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ABSTRACT: This deceptively simple case is intended for use as early as the first day of an M.B.A. core accounting course or as a focused review for an undergraduate accounting course. It achieves three primary objectives: accelerating student learning about the statement of cash flows, emphasizing the importance of both the cash flow statement and the income statement in valuation and capital markets, and introducing the three primary financial statements as an integrated system. The case also features the use of the direct method of presenting operating cash flows, both as a pedagogical tool and to allow interested instructors to increase their focus on that method. We have found that students benefit from the early integration of the cash flow statement, as well as the ability to clearly understand how operating cash flows are similar to—and different from—net income. Finally, the case provides an optional managerial accounting module for instructors who teach a course that integrates financial and managerial accounting.
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Aghdas Jafari Motlagh, Aghdas Jafari Motlagh. "Accounting: Cash Flow Statement." IOSR Journal of Business and Management 7, no. 4 (2013): 109–16. http://dx.doi.org/10.9790/487x-074109116.

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Tjandrakirana, Rina, Ermadiani Ermadiani, and Anton Indra Budiman. "Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village." Sricommerce: Journal of Sriwijaya Community Services 3, no. 1 (2022): 51–56. http://dx.doi.org/10.29259/jscs.v3i1.46.

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Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business.
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Yıldırım, Furkan, Burcu Ilgaz Yıldırım, and Serap Alkaya. "Cash flow ratios in financial statements: an application for stone and land based industry sector." International Journal of Innovative Research in Education 3, no. 1 (2016): 10. http://dx.doi.org/10.18844/ijire.v3i1.468.

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International Financial Reporting Standards (UFRS) has made publishing cash flow statement mandatory, along with balance and income statement. In Turkey, Turkey Accounting Standards Board has published TMS 7 that is compatible with UFRS. TMS 7 requires that cash flow statement be documented in an action-based format. There are some studies discussing the effectiveness of action based cash flow statements for the use of analysis. Cash flow ratios have been used more frequently in financial performance assessment after UFRS made cash flow statement publishing mandatory. Cash flow ratio analysis requires the cash flow ratios to be calculated and interpreted. After the analysis, the action results of the company is assessed based on financial performance. In this study, the cash flow ratio analysis of stocks of stone and land based industrial companies on ISE between 2012 and 2014. The purpose of this study is to assess the various dimensions of the companies performances using cash flow ratios.Keywords: Cash flow, ratios, financial analysis, finance.
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Шмарова, Л., L. Shmarova, Н. Грунина, and N. Grunina. "Cash Flow Statement: Russian and International practice." Auditor 5, no. 10 (2019): 24–29. http://dx.doi.org/10.12737/article_5daea16b7492a2.80096501.

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Th e work deals with the issues of the Russian and International practice of preparation of cash fl ows statements of companies. It focuses on the historical aspects of the topic, and also compares and analyses the requirements of the standards governing the Cash Flow statement preparation process in Russia and abroad: (PBU) 23/2011 and IAS 7.
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Hardiyanto, Arief Tri, and Stefan Michael Benyamin Bertus. "ANALISIS KINERJA PERUSAHAAN BERDASARKAN LAPORAN ARUS KAS PADA PT INDOMOBIL SUKSES INTERNASIONAL TBK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (2015): 63–76. http://dx.doi.org/10.34204/jiafe.v1i2.518.

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This research discusses the role of the analysis of the cash flow statement as supporting the evaluation of company performance based on cash flow ratio, so that it can be seen in the company's ability to manage cash, either in operating activities, investing activities, and financing activities. The analysis is expected to be useful as a supporting device in the decision making process for users of financial statements for both internal and external parties. Based on the analysis of the cash flow pattern, it can be seen operating activities resulted in net cash the company is negative. Thus the financial condition of PT Indomobil Sukses Internasional Tbk is not good. Cash flows from investing activities yielded negative results, thus the financial condition of PT Indomobil Sukses Internasional Tbk is both a financing cash flow generating net amount of cash flow that is positive. The third explanation pattern of cash flow, it can be concluded that the financial condition of PT Indomobil Sukses Internasional Tbk generally in poor condition. Then, based on the analysis of the cash flow statement, author obtained information that the company has liquidity and solvency levels that are less good. The capital structure of the company has not been sufficiently effective and efficient.Keywords: Analysis of Cash Flow Statement
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Dissertations / Theses on the topic "Cash Flow Statement"

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Saher, S. (Sonia). "Accrual anomaly:balance sheet vs. cash flow statement measurement of accruals." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705101745.

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I explore the recent evidence on persistence of accrual anomaly, previously explored by Richard G. Sloan in 1996. Sloan (1996) highlights that the presence of cash flows statement data could improve the results to study accrual anomaly. Therefore, my motivation of the research is to explore accrual anomaly based on cash flows statement (CFS) method and balance sheet (BS) method for measuring accruals. The accounting academics report accruals as many different interpretations (such as the prospective growth of businesses and idiosyncratic risk) therefore, it may not be exploited under accruals hedge strategy. The data is inclusive of NYSE, AmEx, and NASDAQ listed firms, thereby to capture the complete US market from timeline 1990 to 2014. The analysis is based on Feltham & Ohson (1995) earnings persistence model and Mishkin (1983) test model for the market efficiency. I have found that earnings & earnings components are persistent in anticipating future earnings. I have also found that the market is inefficient in learning the persistence of earnings & its components. The market underestimates earnings persistence, overestimates persistence of accruals, and underestimates the persistence of cash flows. BS method and CFS method show the similar behavior of earnings and its components persistence and the market interpretation to them. However, CFS method measures the high persistence of cash flows. Moreover, accruals hedge returns are significant under BS method but insignificant under CFS method. Therefore, I conclude that accrual anomaly exists under BS method and disappears under CFS method. The market misinterpretation of earnings & its components persistence may not be associated with accruals anomaly.
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Allen, George Louis. "An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331207/.

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This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.
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Jooste, Leonie. "An evaluation of the usefulness of the cash flow statement within South African companies by means of cash flow ratios." Thesis, Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-04182005-092836.

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Sipi, Carina, Johanna Ström, and Sanna Hamrin. "Analys och planering av likviditet : En studie av kassaflödesanalyser och prognosers interna användbarhet inom ABB, Manpower, Gina Tricot och Västerås stad." Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14230.

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Nyckelord: Kassaflödesanalys, kassaflöde, likviditetsplanering, likviditetsbudget, likviditetsprognos, likviditet och nyckeltal. Frågeställning: Hur och varför använder de fyra valda organisationerna kassaflödesanalyser och -prognoser internt? Vilka är skillnaderna i de fyra organisationernas sätt att ställa upp och använda sig av kassaflödesanalyserna och -prognoserna och beror skillnaderna på i vilken bransch de verkar? Syfte: Syftet med uppsatsen är att undersöka hur kassaflödesanalyser och -prognoser tillämpas praktiskt i de fyra stora organisationerna ABB, Västerås stad, Manpower och Gina Tricot för att identifiera om skillnader i uppförandet finns. Metod: Studien är av kvalitativ karaktär då fallstudierna av organisationerna gjordes genom intervjuer med representanter på respektive organisation. Totalt genomfördes elva intervjuer med tolv personer. Data till referensramen samlades in genom sekundära källor. Insamlad data och information analyserades där referensram och empiri sattes i relation till varandra. Slutsats: Brister i metoden för hur kassaflödesanalysen ska upprättas finns då den i praktiken inte används av de undersökta organisationerna internt. Då den ändå måste upprättas på grund av lagstiftningen bör en förändring av uppställandet göras så att denna ska kunna användas mer internt. Då majoriteten av organisationerna i undersökningen gör prognoser istället för likviditetsbudget, vid likviditetsplanering, behöver forskningen inom referensramen för ämnet fokuseras på att förbättra prognosberäkningar. Studien visar på att användandet av likviditetsplanering, analys av kassaflöde, prognoser och nyckeltal kan bero på om organisationen är verksam inom privat eller offentlig sektor.<br>Keywords: Statement of cash flows, cash flow, cash forecast, cash flow projection, liquidity and ratio. Research question: How and why do the four organizations use the statement of cash flows and cash flow forecasts internally? Which differences are shown regarding the four organizations way of presenting and using the statement of cash flows and cash flow forecasts, and do these differences depend on the type of business? Purpose: The purpose of this study is to examine how the statement of cash flows and cash flow forecasts are used in the four large organizations ABB, Manpower, Gina Tricot and City of Västerås to identify if there are differences. Method: This quantitative study was based on twelve interviews with eleven different persons. The frame of reference was written with secondary data as material. Then collected information was processed, the frame of reference and the empirics were put together and then all was analyzed. Conclusion: There appears to be flaws in the method, in which the statement of cash flows is to be presented, because it is overall not used by organizations internally. Because the organizations are bound by law to do it a change in the method has to be made so it can be used more internally. The research of liquidity planning needs to be focused on improving the methods of calculating forecasts because the majority of the organizations in this study use forecasts to plan liquidity instead of liquidity budgets. The study shows that the use of plans of liquidity, analysis of cash flow, forecasts and ratios can depend on if the organization is private or public.
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Vrhelová, Hana. "Využití údajů z výkazů účetní jednotky v řízení firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113075.

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The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.
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Matook, Mohamed. "The significance of information contained in the cash flow statement of Libyan investment companies." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5937/.

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Baxová, Petra. "Akruální báze versus peněžní báze/Accrual Basis versus Cash Basis." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11935.

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This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the International Financial Reporting Standards. Subjects using the accrual basis and the cash basis in the Czech republic are also shown. The thesis deals with specific items, which can figure only in accounting system based on accrual basis. These items conclude depreciation, asset provisions, reserves and deferred tax. The end of the thesis is dedicated to the confrontation of the two basis on the Cash flow statement. This Cash flow statement is based on the cash basis, while it is being used on the accrual basis.
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Reither, Cheri L. (Cheri Lynn). "A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279390/.

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This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
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Přibáňová, Aneta. "Srovnání metodiky při sestavování výkazu cash flow podle české legislativy, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263864.

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This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.
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Mortensen, Tony Paul. "The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2008. http://hdl.handle.net/10092/1940.

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This experimental study investigates the connotative meaning of the concept “cash”, as it relates to the cash flow statement, held by the three key parties to the accounting communication process: preparers, auditors and users. Concerns raised in the accounting profession regarding the susceptibility of the cash flow statement to manipulation, coupled with the recent introduction of NZ IAS 7 (cash flow statement) provide the motivation for investigating the potential for miscommunication (either intentional or unintentional) between the main parties to the financial reporting process. The study investigates inter and intra group differences in measured connotative meaning of the old and new definitions of “cash”, and determines the effect of connotative meaning on decision outcomes. Further, the study considers the overall quality of the two definitions, as perceived by the three financial reporting groups. Three key findings are indicated. The first is that the three financial reporting groups do not share the same cognitive structure in which the meaning of the concept “cash” is held. An important implication is that comparisons between the connotative meanings held by the three financial reporting groups cannot be validly made. Secondly, significant differences in the measured meaning were observed across the two definitions within each of the three subject groups. Thirdly, the decision outcomes for each of the three subject groups were significantly different under the two definitions. Also there was some evidence that the differences in the decision outcomes were linked to the differences in the measured connotative meaning. These results raised several concerns regarding the potential for miscommunication between the three key parties to the accounting communication process and highlighted the importance of standard-setters assessing the effect on connotative meaning of possible changes in wording to key concepts within the cash flow statement.
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Books on the topic "Cash Flow Statement"

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Nurnberg, Hugo. The cash flow statement. Tax Management, 2006.

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International Accounting Standards Committee. Cash flow statements: Proposed statement [of] International Accounting Standard. IASC, 1991.

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Lee, T. A. The funds statement and cash flow reporting. Technical and Research Department of the Chartered Association of Certified Accountants, 1990.

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Leonard, Lorensen, ed. Illustrations of cash-flow financial statements: A survey of the application of FASB statement no. 95. American Institute of Certified Public Accountants, 1989.

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Stolowy, Hervé. L' influence Americaine en comptabilite financiere: Mythe ou realite? : l'exemple du tableau des flux de trésorerie = American influence in accounting : myth or reality? : an illustration: statement of cash flow. École Supérieure de Commerce de Paris, 1991.

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Board, Financial Accounting Standards. Using cash flow information in accounting measurements: Proposed statement of financial accounting concepts. FASB, 1997.

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Lee, T. A. The funds statement and cash flow reporting: An empirical observation of funds flow reporting practices: 1970 to 1987; with particular reference to cash flow reporting and takeover accounting and disclosure. Technical and Research Department of the Chartered Association of Certified Accountants, 1990.

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Board, Financial Accounting Standards. Using cash flow information and present value in accounting measurements: Proposed statement of financial accounting concepts. FASB, 1999.

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Board, Accounting Standards. Cash flow statements. Accounting Standards Board, 1996.

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International Accounting Standards Committee. Cash flow statements. International Accounting Standards Committee, 1992.

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Book chapters on the topic "Cash Flow Statement"

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Oldcorn, Roger. "Cash Flow Statement." In Company Accounts. Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14092-3_6.

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Schwarz, Norbert E. "The Cash Flow Statement." In Family Business by the Numbers. Palgrave Macmillan US, 2011. http://dx.doi.org/10.1007/978-1-137-51262-8_9.

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Flower, John, and Gabi Ebbers. "The Cash Flow Statement." In Global Financial Reporting. Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_18.

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Guerard, John B., Anureet Saxena, and Mustafa Gultekin. "The Annual Operating Statements: The Income Statement and Cash Flow Statement." In Quantitative Corporate Finance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43547-9_4.

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Guerard, John B., and Eli Schwartz. "The Operating Statements: The Income Statement and Annual Cash Flow Statement." In Quantitative Corporate Finance. Springer US, 2007. http://dx.doi.org/10.1007/978-0-387-34465-2_4.

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Guzik, Marina. "The Most Important Statement: Cash Flow." In CFO Techniques. Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3757-0_28.

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Paolone, Francesco. "The Cash Flow Statement Under IAS/IFRS." In SpringerBriefs in Accounting. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50688-9_2.

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Paolone, Francesco. "Concluding Remarks: The Importance of Cash Flow Statement." In SpringerBriefs in Accounting. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50688-9_6.

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Fan, Wenyan. "Analyses Based on the Notes to Cash Flow Statement." In Communications in Computer and Information Science. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23023-3_21.

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Schmidt, Ruth A., and Helen Wright. "The Cash Flow Statement and the Profit and Loss Account." In Financial Aspects of Marketing. Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-25020-2_3.

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Conference papers on the topic "Cash Flow Statement"

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Aleksandrova, Irina, Aleksey Gubernatorov, Marina Khripunova, and Natalya Stelmashenko. "Current Methods of Cash Flow Forecasting Based on the Cash Flow Statement." In DEFIN-2021: IV INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE. ACM, 2021. http://dx.doi.org/10.1145/3487757.3490893.

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Özgür Göde, Merve, and Vedat Ekergil. "Cost Control with Cash Flow Statement in Restaurant Businesses." In 7th International Conference on New Ideas in Management, Economics and Accounting. Acavent, 2020. http://dx.doi.org/10.33422/7th.imea.2020.02.08.

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Danimir, Gulin, and Mirjana Hladika. "Information Capacity of Cash Flow Statement - Do We Use it Enough?" In MultiScience - XXXI. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2017. http://dx.doi.org/10.26649/musci.2017.123.

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Hongxia, Li, and Liu Chang. "Optimized Design of Dynamic and Real-Time Cash Flow Statement Interface on Mobile Terminal." In 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210407.093.

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Salacz, Dominique, Farid Allam, Imre Szilagyi, and Yousof Al Mansoori. "Incremental Method vs Split Conditions: Discussing the Similarities Between Reserves Evaluation and a Madoff Scheme." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206104-ms.

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Abstract After the oil price crashes in 2014 &amp; 2020 several M&amp;A deals ended up in legal debates because operators cancelled major projects or infills wells that were booked in the "probable" reserves only. This document challenges the compatibility between the deterministic incremental reserve assessment method (PRMS2018, chapter 4.2.1.3), and the concept of split condition (PRMS2018 chapter 2.2.0.3), which is not allowed for reserves booking under PRMS. With a few examples, we explain why the incremental method may be misleading investors, if used wrongly. Policies, stock market requirements, or simply the understanding of reserves guidelines may differ from one company to another. Many filers and auditors are still keen on using the deterministic incremental approach. This method consists in "defining discrete parts or segments of the accumulation that reflect high, best, and low confidence regarding the estimates of recoverable quantities under the defined development plan". In principle, this should give similar result to the widely accepted scenario method (PRMS2018, chapter 4.2.1.3) but in reality, major discrepancies are observed. Some reserve evaluation may also become misleading for banks, investors, or even for good asset management. I many cases, the estimation of recoverable volumes is reasonable, but it does not match the company CAPEX requirements, affecting corporate cash flow as well as potential Reserves Based Lending (RBL) requirements. In another case, the 1P case will be robust, but the 2P may be grossly overestimated, affecting M&amp;A or share price. "Reserves guidelines are principle based" this has recently become a very fashionable statement in the context of SEC bookings. Similar discussions will also occur when reviewing PRMS reports. However, different interpretations for keywords such as "Project", "Spit condition", or "FID" should not prevent the evaluator to provide a reliable reserves estimation to investor or company management. This document questions the threshold where ethics disappears, and a Madoff scheme may become legal.
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Manea, Marinela-Daniela. "The Statement of Cash Flows in the Romanian Accounting Practice." In International Conference Risk in Contemporary Economy. Dunarea de Jos University of Galati, Romania Faculty of Economics and Business Administration, 2019. http://dx.doi.org/10.35219/rce2067053261.

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González-de Julián, Silvia, Fernando Polo-Garrido, Isabel Barrachina-Martinez, and David Vivas-Consuelo. "PROFITABILITY ANALYSIS OF PUBLIC-PRIVATE PARTNERSHIP IN HEALTHCARE DELIVERY IN SPAIN." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.52.

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In the Valencian Community (Spain) there are 5 health districts managed by public-private partnerships. They are the so-called Alzira model, where the concessionaire builds and maintains the hospital facilities and provides health care services. The purpose of this paper is to address problems raised in the calculation of the limiting clause of profitability and to develop a financial statement analysis in order to assess profitability, solvency and liquidity. Results indicate that all concessionaires show very high debt-to-assets ratio, low liquidity, ROA fluctuates between 2.45% and 12.42%, and the IRR varies between 3.47% and 13.15%. Despite this, four of five concessionaries exceed the limiting clause using an “ad hoc” method as proxy of “cash flows”.
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Barton, M. T., and D. P. Gentile. "The Use of a Circumferentially Nonuniform Stator to Attenuate Harmful Aerodynamic and Mechanical Interactions in an Advanced Mixed Flow Splittered Rotor/Tandem Variable Stator LP Compressor." In ASME Turbo Expo 2005: Power for Land, Sea, and Air. ASMEDC, 2005. http://dx.doi.org/10.1115/gt2005-68178.

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A potential flow computer model that can handle blade row interaction problems has been used to analyze the circumferential static pressure distribution at the trailing edge plane of an advanced mixed flow splittered rotor low pressure compressor produced by a downstream tandem stator/strut system. The computer model is based on the Douglas-Neumann formulation and features a powerful automated optimization feature which can define a restagger pattern that will either minimize stator blade-to-blade loading differences or minimize the circumferential static pressure nonuniformity on a preselected axial plane. The latter approach was used presently to design a circumferentially nonuniform stagger angle distribution for the second row of the tandem stator that reduced the circumferential static pressure variation, and consequently its harmonic excitation, on the upstream rotor. Comparison between the predicted static pressure distribution for the baseline case (with uniform stagger angles) and the optimized design showed a dramatic reduction in the circumferential pressure variation. Fourier analyses of the pressure distributions confirmed a substantial decrease in the magnitude of the harmonic index thought to be responsible for the observed severe rotor vibration. The analytical results were confirmed by back-to-back engine tests of the baseline and restaggered tandem stators, where light probe measurements of splitter blade synchronous response showed a proportional decrease in rotor response for the optimized stator configuration. The restagger was implemented quickly and easily using simple modifications to the stator unison ring. With the high splitter blade deflections reduced to an acceptable level, the engine was able to safely accelerate through the former prohibited speed range and continue with the planned test sequence. The restaggered stator design and test effort, from initial problem statement through a successful demonstration test in the gas generator, was accomplished in less than 6 weeks.
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Dulieu, Pierre, Valéry Lacroix, Robert Gérard, Tomasz Brynk, Inge Uytdenhouwen, and Rachid Chaouadi. "Dedicated CT Tests and Numerical Simulations to Assess Crack Arrest by Quasi-Laminar Flaws." In ASME 2021 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/pvp2021-60379.

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Abstract Following the detection of a large number of quasi-laminar flaw indications in the core shells of two Belgian Reactor Pressure Vessels (RPV), an extensive Safety Case demonstrating the Fitness-for-Service for continued operation of both reactors was elaborated. These indications were attributed to hydrogen flaking induced during the component manufacturing process. The conservative Flaw Acceptability Assessment demonstrated that the identified indications do not jeopardize the integrity of the reactor vessel in all operating modes, transients and accident conditions. However, beyond this specific case, the need to better understand the behavior of quasi-laminar flaws has been brought to light. In that framework and as a defense-in-depth investigation, the question of quasi-laminar flaws subsequent behavior in case of fracture initiation is raised. In the hypothetical case of brittle failure initiation, it is expected that the presence of quasi-laminar flaws in the propagation path can stop the flaw propagation. To illustrate this statement, exploratory compact tension (CT) tests are designed such as a mode I pre-crack, from which initiation occurs, subsequently interacts with quasi-laminar flaws in the propagation path. In each of the CT tests, the measured load-displacement curve shows evidence of crack arrest. Besides these experimental results, 3D extended finite element analyses (XFEM) are conducted to confirm and provide additional insights about this phenomenon, in particular the link with the mixed-mode fracture toughness. Moreover, the simulations allow defining an additional test matrix aiming at evaluating the relation between the mixed-mode fracture toughness and the ratio between mode II and mode I stress intensity factors. The present paper presents the experimental results and describes the numerical simulations that are performed to illustrate the capacity of quasi-laminar flaws to induce a crack arrest phenomenon.
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Fadl, M., and L. He. "On LES Based Conjugate Heat Transfer Procedure for Transient Natural Convection." In ASME Turbo Expo 2017: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/gt2017-63600.

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Natural convection prediction closely relevant to flexible operations (e.g. fast and frequent startups and showdowns) of gas turbines and steam turbines presents considerable challenges. The strong inter-dependence between fluid and solid parts points to the need for conjugate heat-transfer (CHT) methods. However, the long time scales of the practical operation processes of interest, and the fundamental fluid-solid time scale disparity raise general issues regarding the computational costs of the CHT methods. In particular, if a high-fidelity flow model (e.g. LES) needing to resolve smaller time scales of turbulence is adopted, we also face an additional question regarding the consistency and accuracy of the fluid-solid interface treatment. In this paper, we address the issues by the means of a loosely coupled CHT procedure based on the multi-scale methodology recently proposed for transient conjugate heat transfer predictions. The multi-scale framework provides an efficient way for accurately solving problems with a huge scale disparity. A particular emphasis of the present work is on efficient and accurate transient CHT solutions in conjunction with the turbulence eddy resolved modelling (LES) for natural convection. A multi-scale flow decomposition associated with the corresponding time step split is adopted. The resultant triple timing formation of the flow equations can be solved efficiently for the fluid-solid coupled system with very disparate time scales. The methodology will be presented with case studies supported by a new interface analysis to underpin the problem statement and motivation of the present work, and to demonstrate the validity and effectiveness of the methodology and implemented procedure.
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