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Journal articles on the topic 'Income approach with DCF entity'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

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1

Reinert, Jan. "Comparison of the DCF and German income approach." Journal of Property Investment & Finance 37, no. 1 (2019): 58–71. http://dx.doi.org/10.1108/jpif-04-2018-0025.

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Purpose The majority of institutional investors in Germany use the German income approach (GIA) while investors abroad prefer the discounted cash flow (DCF). The debate around the two methods has been largely theoretical, lacking large-scale empirical evidence. The paper aims to discuss this issue. Design/methodology/approach The analysis consisted of a performance comparison and hedonic regressions based on ordinary least squares. Fitted GIA and DCF values were obtained for all observations in the data set in order to eliminate distortions caused by different property characteristics in the t

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Michaletz, Vladimir, and Andrey I. Artemenkov. "The transactional asset pricing approach." Journal of Property Investment & Finance 37, no. 3 (2019): 255–88. http://dx.doi.org/10.1108/jpif-10-2018-0078.

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Purpose The purpose of this paper is to present a methodology based on the transactional asset pricing approach (TAPA) and to illustrate the application of TAPA within the context of professional property valuation. Design/methodology/approach The TAPA is a novel analytical valuation methodology recasting the traditional derivations of the income approach techniques, including DCF, from a transactional perspective based on the principle of inter-temporal transactional equity, instead of the conventional investor-specific view originating from I. Fisher (1907, 1930). Findings The authors presen

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Reinert, Jan. "Accuracy of the German income approach in comparison to German DCF valuations." Journal of Property Research 37, no. 3 (2020): 219–37. http://dx.doi.org/10.1080/09599916.2020.1758754.

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KORSHYKOVA, Renata, and Oksana NEBYLTSOVA. "FRS 15: a new approach to entity income recognition." Fìnansi Ukraïni 2020, no. 11 (2020): 114–28. http://dx.doi.org/10.33763/finukr2020.11.114.

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Galassi, Giuseppe. "Economic income, historical costing income and conservatism. An integrated approach." De Computis - Revista Española de Historia de la Contabilidad 17, no. 2 (2020): 28. http://dx.doi.org/10.26784/issn.1886-1881.v17i2.395.

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The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ (Accounting, Economics and Law: A Convivium, 2019. 9. issue), founded on Braun’s study (2016) about The Ecological Rationality of Historical Costs and Conservatism. Moving from the IASB Conceptual Framework (2013) it stresses the renewed interest in income concept. The economic financial crisis of 2008-9 stimulated discussions between the traditional ‘received view’ of ‘cost-revenue approach’ (historical cost accounting) and ‘balance-sheet approach’ (‘current values’ and ‘present v

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Karminsky, A., and E. Frolova. "Methods of Bank Valuation in the Age of Globalization." MGIMO Review of International Relations, no. 3(42) (June 28, 2015): 173–83. http://dx.doi.org/10.24833/2071-8160-2015-3-42-173-183.

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This paper reviews the theory ofvalue-based management at the commercial bank and the main valuation methods in the age of globalization. The paper identifies five main factors that significantly influence valuation models selection and building: funding, liquidity, risks, exogenous factors and the capital cushion. It is shown that valuation models can be classified depending on underlying cash flows. Particular attention is paid to models based on potentially available cash flows (Discounted cash flow-oriented approaches, DCF) and models based on residual income flows (Residual income-oriente

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Magaev, Nikolay A., Gagik M. Mkrtchyan, and Larisa V. Skopina. "Real Options Valuation of Deposits." World of Economics and Management 19, no. 2 (2019): 31–48. http://dx.doi.org/10.25205/2542-0429-2019-19-2-31-48.

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Income approach based on the method of discounted cash flows (DCF) seems to be the main instrument to evaluate economic efficiency of investment projects when developing oil and gas fields. However, at early stages of exploration and exploitation of hydrocarbon resources, uncertainty and risks of investors are very high, which limits the use of traditional methods. It is necessary to develop valuation tools accounting high uncertainty of input data on the exploitation of oil and natural gas resources, flexibility of their development by formation of rational production strategy with volatility

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Ramli N, Lalu, Sulhaini Sulhaini, and Lalu M. Furkan. "Niche Market Analysis on Local Television Through Media Ecology Approach." International Journal of Multicultural and Multireligious Understanding 8, no. 3 (2021): 45. http://dx.doi.org/10.18415/ijmmu.v8i3.2376.

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The broadcasting law number 32, 2002 provides space for developing local broadcasting institutions in the regions, including the Local Public Broadcasting Institute (LPPL) Selaparang TV. On the other hand, the proliferation of local TV also raises many doubts because its competition is also increasing. As a business entity, local televisions face many challenges. Local televisions and other industries need the income that supports its survival as part of the media industry. With a limited source of media income, local television existence inevitably is threatened. Moreover, there are not many

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Tiwari, Ranjit, and Harish Kumar Singla. "Do combining value estimates increase valuation accuracy? Evidence from Indian chemical industry." Journal of Accounting in Emerging Economies 5, no. 2 (2015): 170–83. http://dx.doi.org/10.1108/jaee-09-2012-0036.

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Purpose – Being a developing nation with huge opportunity of growth prospects the assessment of valuation models becomes important to have a more realistic value estimate. The purpose of this paper is to empirically examine the comparative accuracy and explanatory performance of discounted cash flow (DCF) and residual income model (RIM) valuation models for the Indian chemical industry and come up with a composite valuation model. Design/methodology/approach – To achieve the objective of the study the authors first determine the intrinsic values using both the models. Comparisons of the models

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Pauch, Dariusz, and Katarzyna Goyke. "THE EFFECT OF DEFERRED INCOME TAX ON A COMPANY’S FINANCIAL RESULTS." Acta Scientiarum Polonorum. Oeconomia 19, no. 2 (2020): 43–50. http://dx.doi.org/10.22630/aspe.2020.19.2.16.

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The purpose of the article is to present the principles of deferred income tax and to show its impact on a company’s financial result. The article contains a comprehensive, synthetic theoretical approach to the issue of deferred income tax and is enriched with examples of calculations, which means that in addition to the theoretical layer, it brings additional practical value. The essence of deferred income tax, the stages of its determination, and the significance of temporary differences as a basis for calculations, are presented. To implement the research problem, the authors used an exampl

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Rahman, Mohd Nayyer, and Badar Alam Iqbal. "Global Income Inequality, Trickle-Down Economics, and Charity in Islamic Economics." International Journal of Applied Management Theory and Research 3, no. 2 (2021): 38–47. http://dx.doi.org/10.4018/ijamtr.2021070104.

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Islam promotes charity both at an individual as well as at the community/society level. Charity has been almost a moral issue rather than an economic one though it affects the society in terms of economics. Mainstream economics has ignored the application of charity model and how it can result in reducing economic disparities. Unfortunately, charity has been ignored by researchers in the context of it being an economic entity. In 2015, International Monetary Fund (IMF) and Organization for Economic Cooperation and Development (OECD) pinpointed the persisting issue of global income inequality a

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Brajcich, Andrew M. "Disposition of an Interest in a U.S. Partnership by a Foreign Person: The Saga of Revenue Ruling 91-32." ATA Journal of Legal Tax Research 17, no. 1 (2019): 1–8. http://dx.doi.org/10.2308/jltr-52425.

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ABSTRACT Rev. Rul. 91-32 treats the sale of a partnership interest by a foreign partner under the aggregate approach. Gain or loss is determined by the distributive share of gain or loss arising from a hypothetical sale of the partnership's assets. To the extent gain is attributable to assets that are effectively connected to a U.S. trade or business, they are U.S. source and subject to U.S. tax. In 2017, the Tax Court declined to apply Rev. Rul. 91-32 applying the entity approach instead. Under this approach, the foreign partner has no U.S. source income from the sale of her partnership inter

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Zamazii, Oksana, Olha Dupliak, Karpenko Vitalii, Oksana Proskurovych, and Andrii Mazarchuk. "Place of Environmental Management in Ukraine in the System of Modeling Management of Sustainable Development of the Region." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 17 (April 15, 2021): 253–61. http://dx.doi.org/10.37394/232015.2021.17.26.

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The level of dependence of the ecological state and its management in the Khmelnytsky region of Ukraine on the welfare of the population of this region is analyzed. The relationship between the level of income of the population of the region and the level of motivation of the same population in the sorting of buildings using a systematic approach within the ecological and economic system. The shift of consumption by the population of the region from the non-food sector to the food sector causes not only a change in parity in the triangle "man - business entity - nature", but also proves the la

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Muhammad, Dumairy, Syamsul Hadi,. "MODEL PERHITUNGAN PENDAPATAN NASIONAL DALAM PERSPEKTIF EKONOMI ISLAM." Jurnal CMES 11, no. 2 (2018): 173. http://dx.doi.org/10.20961/cmes.11.2.26996.

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In conventional economics one will find a basic macroeconomic model formulated as Y=C+I+G. This basic model is a formulae for counting national income with expenditure approach. Economists and economic students are quite familiar with it. According to conventional economists, in any economy there are three sectors that spend expenditures and earn income; those are household, business, and the government sectors. Economic actors or agents in household sector are individuals or families. Actors in business sector consist of firms, companies, or corporations. The actor in the government sector is

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Sumarti, Novriana, and Adythia Dean Marendri. "A MATHEMATICAL MODEL OF PROFIT-LOSS SHARING SCHEME OF SMALL INVESTMENT FOR TRADITIONAL MARKET TRADERS USING THE SEMI-FUZZY LOGIC APPROACH." Journal of Islamic Monetary Economics and Finance 2, no. 2 (2017): 173–92. http://dx.doi.org/10.21098/jimf.v2i2.650.

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A mathematical model of micro-finance investment using profit-loss sharing scheme are made and implemented to simulated data. Here profits from the venture will be shared in a portion between the investor and the entity running the business. The scheme can be classified as Musharaka type of investment in Sharia economy. The proposed model is theoretically implemented with data from small-scale traders at a local traditional market who have small turnover. They are common target of usurers who lend money with high interest rate and penalties. If the traders are in unfortunate conditions, they a

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Fentiana, Nina, and Daniel Ginting. "Strategi Peningkatan Pendapatan Rumah Sakit Berdasarkan Analisis SWOT." Jurnal Ilmiah Universitas Batanghari Jambi 20, no. 3 (2020): 1008. http://dx.doi.org/10.33087/jiubj.v20i3.1034.

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The hospital as a business entity in the service sector has its own mission, which is to provide quality services with the achievement of patient satisfaction which is marked by reduced complaints from customers, increased visits so that it shows high company performance. SWOT analysis is a systematic identification of various factors to formulate a company strategy. This research is to find the right strategic opportunity or opportunity, where there is a large market share that allows hospitals to grow and develop. The focus of this research is a strategic plan in an effort to increase hospit

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Kartika, Natalia, and Heru Tjaraka. "ANALISIS PERENCANAAN PAJAK PENGHASILAN ATAS PENGEMBANGAN INVESTASI BIDANG PROPERTI." Jurnal Ekonomi dan Bisnis Airlangga 28, no. 1 (2020): 42. http://dx.doi.org/10.20473/jeba.v28i12018.42-56.

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Business investment in property is very promising and could be an asset in the future because the price of land and buildings continue increasing. Many entrepreneurs are interested in investing in property but it is not an easy thing. For entrepreneurs who have investment opportunities but do not have sufficient funds or assets or otherwise, can be empowered by getting its business partners for mutual investment through the establishment of a new business entity. The establishment of business entities is certainly not free from income tax aspects. Income taxes are expenses that reduce income e

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Shkulipa, Liudmyla. "METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES”." Economic Analysis, no. 30(4) (2020): 182–94. http://dx.doi.org/10.35774/econa2020.04.182.

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Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners. Purpose. The purpose of the article is to investigate the methodology for d

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Hutagalung, Aldyan, Mori Rajagukguk, and Hisar Siregar. "MEKANISME PERTANGGUNGJAWABAN BADAN USAHA MILIK DESA MENURUT PERMENDES PDTT NOMOR 4 TAHUN 2015 TENTANG PENDIRIAN, PENGURUSAN DAN PENGELOLAAN DAN PEMBUBARAN BUM DESA." Visi Sosial Humaniora 1, no. 1 (2020): 44–53. http://dx.doi.org/10.51622/1.vsh.2020.1.1.32.

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This research aims to find out how the management system of village-owned companies. Where this article refers to several rules and legislation governing the village belonging to the company. Establishment of village owned enterprises is a container that can be one of the real income sources of the coveted village can encourage the village economy to better. This business entity has a legal basis as a reference and the foundation in the implementation of its activities to run as close as possible. In the case of this writing the author uses a juridical normative research method. This approach

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Anand, Anita, and Edward Iacobucci. "The Boundaries of Corporate Law and Trust Law: An Analysis of Locking v. McCowan." McGill Law Journal 62, no. 2 (2017): 577–98. http://dx.doi.org/10.7202/1040056ar.

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There is an increasing trend among real estate investment trusts (REITs) to employ corporate law duties in formulating the duties of trustees. We contend that this approach represents a fundamental misunderstanding of the trust versus corporate law. To illustrate this point, we examine the case of Locking v. McCowan, a decision that we claim underscores the conceptual uncertainty regarding the extent to which corporate law applies in the income trust context. We argue that the case takes into account the difference between trusts and corporations in certain aspects of the decision, while, in o

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Žvan Elliott, Katja. "“IT'S TOO MUCH!”: VICTIMS OF GENDER-BASED VIOLENCE ENCOUNTER THE MOROCCAN STATE." International Journal of Middle East Studies 52, no. 1 (2020): 49–66. http://dx.doi.org/10.1017/s0020743819000928.

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AbstractBy using the narrative approach and linking it to feminist research ethics and critical race methodology, this article seeks to understand how non-literacy and poverty hinder low-income women's access to justice and how these women experience the Moroccan state. The state here acts as an oppressive and marginalizing entity in women's lives, but also offers the potential for empowerment. This ethnographic study tells the stories of three victims of gender-based violence to demonstrate that the state needs to (1) set up an efficient and responsive infrastructure for those lacking know-ho

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K.C., Jit Bahadur. "Capital versus Revenue: Receipts, Expenditures, Profits and Losses in Accounting and Taxation." NCC Journal 3, no. 1 (2018): 71–81. http://dx.doi.org/10.3126/nccj.v3i1.20249.

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Objective – This article aims to enlighten the theory of capital and revenue nature receipt and expenditure in accounting and taxation.Methodology/design/approach – Methodologically, this article adopts the descriptive research methods and qualitative approach based on the primary, secondary, and tertiary sources of information from Acts/laws, journals, reports, books, dictionary and encyclopaedia.Finding and conclusion – The study found that the income tax Act of Nepal does not define the terms capital and revenue receipt and expenditure clearly, but clarifies provisions of non-business taxat

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Chasteen, Lanny G., and Charles R. Ransom. "Including Credit Standing in Measuring the Fair Value of Liabilities—Let's Pass This One to the Shareholders." Accounting Horizons 21, no. 2 (2007): 119–35. http://dx.doi.org/10.2308/acch.2007.21.2.119.

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Measuring and reporting liabilities at fair value is part of the FASB's overall project on fair value measurement and reporting. The FASB has taken the position that in measuring and reporting the fair value of a liability, such as a debt financial instrument, the fair value measure should reflect the credit standing of the issuer. Furthermore, changes in fair value, including the effect of changes in the issuer's credit standing, should be reported as gains and losses on the issuer's income statement. Whether liabilities should be reported at fair value and whether the fair value measure shou

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Ramly, Ar Royyan, Wahyuddin Wahyuddin, Julli Mursyida, and Mawardati Mawardati. "The Implementation of Village Fund Policy in Improving Economy of Village Society." Jurnal Ilmiah Peuradeun 6, no. 3 (2018): 459. http://dx.doi.org/10.26811/peuradeun.v6i3.184.

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This study analyzed the implementation of the village budget allocation policy and the village fund allocation which became second source in village finance revenue. The analysis made is to see how this village fund policy is able to increase the economic potency of the village so that there is equal distribution of income in village society. The method used is qualitative with descriptive analysis approach. The results of this study indicated that the policy of village funds and the allocation of village funds in the case of Kuala Sub-district of Nagan Raya District still cannot increase the

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Váryová, Ivana, and Iveta Košovská. "COMPARISON OF LEGAL ENTREPRENEURSHIP FORMS FROM ACCOUNTING POINT OF VIEW IN CONDITIONS OF THE SLOVAK REPUBLIC." Science and Studies of Accounting and Finance: Problems and Perspectives 11, no. 1 (2017): 52–60. http://dx.doi.org/10.15544/ssaf.2017.06.

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Each legal form of entrepreneurship requires the individual approach from the accounting point of view as every entrepreneur subject does not meet the definition of an accounting entity pursuant to the Act on Accounting. The paper´s aim is to compare the legal entrepreneurship forms from accounting point of view and to assess different alternatives of expense verifiability. The theoretical research has been applied for reaching the paper's aim. Basic input materials are legal norms. Generally accepted basic research were used when preparing the article. Based on the results it can be stated th

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Galassi, Giuseppe. "Epistemological aspects of the economic control." De Computis - Revista Española de Historia de la Contabilidad 16, no. 1 (2019): 31. http://dx.doi.org/10.26784/issn.1886-1881.v16i1.343.

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Epistemology is essential for probing the fundamental issues of the management sciences, included the ‘economic control process’. The paper aims to highlight the connections between economia aziendale, the typical Italian research program, as well as the traditional research programs of Continental European Countries, with a theoretical reconstruction founded also on modern epistemological issues. One fundamental question, for instance, is about the ‘true’ information or knowledge conveyed by a financial statement, taking into account that economia aziendale, the general system, was conceived

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Khizhak, Natalya. "Forecast assessment of tax revenue in the context of application of special tax regimes." Налоги и налогообложение, no. 1 (January 2020): 16–28. http://dx.doi.org/10.7256/2454-065x.2020.1.32521.

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This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasti

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Mulyati, Etty, Kartikasari Kartikasari, Rai Mantili, and Nun Harrieti. "MODEL OF BUSINESS ACTIVITIESS OF MICROFINANCE INSTITUTIONS IN INDONESIA." Diponegoro Law Review 2, no. 2 (2017): 326. http://dx.doi.org/10.14710/dilrev.2.2.2017.82-97.

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Micro Finance Institutions (LKM) as non-bank financial institutions, are growing very rapidly in Indonesia. A very large number and scope of business in villages/sub-districts and sub-districts or districts can play a role in an inclusive financial program. The existence of LKM operation much help expand employment and improve the welfare and improving the economy and productivity of the people, especially low-income communities. The problem is how to model the business activities of LKM in Indonesia. This research will use normative juridical approach method, with analytical descriptive resea

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Kuncahyo, Edy. "IMPLEMENTASI KEBIJAKAN BADAN USAHA MILIK DESA UNTUK PENDAPATAN DESA DI KABUPATEN TRENGGALEK." DIA: Jurnal Ilmiah Administrasi Publik 16, no. 2 (2018): 62. http://dx.doi.org/10.30996/dia.v16i2.1924.

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The establishment of Village-Owned Enterprises (Badan Usaha Milik Desa/BUMDes) in Trenggalek Regency was carried out simultaneously in the 2001 Budget Year throughout the village with 152 pieces still not in accordance with Law Number 22 of 1999 concerning Regional Government. This Village Decree was made by the Village Head and Village Deliberation Institution (Lembaga Masyarakat Desa/LMD) and for its approval by the Regent's decision. It was supposed that after the Village Representative Body was formed in 2002, then the legal product of the establishment of a Village Owned Business Entity i

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Ahmad, Dedy. "EDUCATION AS A PRODUCTION FUNCTION OF HUMAN RESOURCES." EDUTECH 14, no. 1 (2015): 105. http://dx.doi.org/10.17509/edutech.v14i1.1292.

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Abstrak. Manusia sebagai salah satu faktor produksi perlu mempunyai pengetahuan dan keterampilan untuk mampu melaksanakan rangkaian kegiatan yang berhubungan dengan sasaran dan tujuan yang ingin di capai oleh suatu organisasi/institusi. Pengetahuan dan keterampilan tersebut hanya akan diperoleh melalui suatu proses pendidikan.Pendekatan tingkat pengembalian dari hasil pendidikan (rate of return approach), mengungkap bahwa penghasilan orang berpendidikan berasal dari investasi pendidikan, dan karena nya menilai penghasilan dianggap sebagai produk pendidikan. Pendidikan merupakan sebuah proses p

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Nogueira Reis, Pedro M., and Marion Gomes Augusto. "Determinants Of Firm Terminal Value: The Perspective Of North American And European Financial Analysts." International Business & Economics Research Journal (IBER) 13, no. 4 (2014): 793. http://dx.doi.org/10.19030/iber.v13i4.8687.

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Company valuation models attempt to estimate the value of a company in two stages: (1) comprising of a period of explicit analysis and (2) based on unlimited production period of cash flows obtained through a mathematical approach of perpetuity, which is the terminal value. In general, these models, whether they belong to the Dividend Discount Model (DDM), the Discount Cash Flow (DCF), or RIM (Residual Income Models) group, discount one attribute (dividends, free cash flow, or results) to a given discount rate. This discount rate, obtained in most cases by the CAPM (Capital asset pricing model

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Greenhalgh, Paul Michael, and Roberto Soares Bendel. "An investigation of development appraisal methods employed by valuers and appraisers in small and medium sized practices in Brazil." Journal of Property Investment & Finance 33, no. 6 (2015): 530–47. http://dx.doi.org/10.1108/jpif-03-2015-0019.

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Purpose – Whilst the real estate development appraisal practices of large national and international real estate companies are well understood, relatively little is known about how development appraisals are conducted by indigenous appraisers and valuers in developing countries. The purpose of this paper is to investigate how development appraisal is conducted in Brazil, compared to the UK, focusing primarily on the methods employed by small- and medium-sized real estate practices and their appraisers to appraise the viability of commercial real estate developments in the State of Sao Paulo. D

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Siga, Willfridus Demetrius, and Yusuf Siswantara. "Investment Analysis of Willingness to Pay as Development Effort of The Hot Spring Tourism “Cipanas” of Subang Village, Subang Sub-District, Kuningan Regency, West Java Province." PINISI Discretion Review 4, no. 2 (2021): 243. http://dx.doi.org/10.26858/pdr.v4i2.19932.

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The management of natural resources in terms of ecological, social and economic functions and maintaining the aesthetic value of an object and the environment by encouraging the quality of the environment and the sustainability of rural life can be a value of pride and identity of a village. “Cipanas” Hot Spring Tourism Object in Subang Village, Subang District, Kuningan Regency is managed by the local Village Business Entity (BUMDes). This tourism destination is one of the village development efforts for the common welfare (bonnum commune) both economically, socially and sustainably, it needs

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Triyono, Aris, Suwaji Suwaji, and Marwan Indra Saputra. "ANALISIS KINERJA KOPERASI DAN DAN DAMPAKNYA TERHADAP KESEJAHTERAAN ANGGOTA (Studi Pada Koperasi Usaha Manunggal Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu)." Jurnal Manajemen dan Bisnis 8, no. 2 (2019): 244–56. http://dx.doi.org/10.34006/jmbi.v8i2.116.

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Cooperatives are not only expected to be able to produce residual business results in each period, investment activities carried out by cooperatives must be effective in producing positive added value, therefore cooperatives need to be managed as well as possible so that they can grow into a strong and independent organization, with the best performance and ability raise the welfare of its members. This research is in Kopsa. Manunggal Enterprises, Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. The purpose of this research is to find out and analyze Cooperative Perfo

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Fattah, Nanang, Sumarto, Abubakar, and Pamungkas G. "CAPACITY DEVELOPMENT STRATEGY OF ACADEMIC STAFF TO INCREASE PRODUCTIVITY AND COMPETITIVENESS OF HIGHER EDUCATION." International Journal of Research -GRANTHAALAYAH 8, no. 8 (2020): 271–79. http://dx.doi.org/10.29121/granthaalayah.v8.i8.2020.863.

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In 2020, at the last stage, this study had some research findings related to output and outcome derived from implemented capacity development policy of the academic staff in order to approach the productivity and competitiveness of Higher Education. The method used in this research was "Mixed Method" (Creswell & Clark, 2007) which involved explanatory design and meta-analysis of case study in 11 state universities with legal entity (Perguruan Tinggi Negeri berbadan hukum, PTNbh). The conceptual framework of this study consists of 3 related main points, as follows: globalization, management

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М.І., Виклюк, Мірошник Р.О. та Майор О.В. "Фінансові ризики: економічна природа та класифікація різновидів". Economics and Management, № 86(1) (28 лютого 2020): 100–106. http://dx.doi.org/10.36919/2312-7812.1.2020.100.

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The article presents the theoretical and methodological foundations of the content of the definition of “financial risk”. The existing scientific approaches to understanding the economic nature of the concept under study have been generalized on the basis of morphological analysis. It has been noted that the first approach treats financial risk in the context of the financial results of the enterprise, in particular as a risk, the possibility of financial losses due to negative events; the second approach defines financial risk as a cost estimation of the probability of an event leading to fin

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Sierocka, Aleksandra, Dariusz Kostrzewa, Tomasz Leśniak, and Michał Marczak. "The Financial Situation of the Hospital After the Introduction of the Law on the Hospital Network." Problemy Zarządzania - Management Issues 2/2020, no. 88 (2020): 67–83. http://dx.doi.org/10.7172/1644-9584.89.4.

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Purpose: Changes in the health care system introduced in the fourth quarter of 2017 with the entry into force of the so-called “Hospital networks” constituted a huge challenge for managers of medical entities. The assumption of this work is to present, based on the example of the provincial hospital in Łódź, how the changes in legal regulations introduced over the last few years have influenced the financial condition of the institution and its organization. Design/methodology/approach: The financial results of the audited entity were analysed from 2014 to 2019. The most important legal change

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Wonkam Tingang, Edmond, Jean Jacques Noubiap, Jean Valentin F. Fokouo, et al. "Hearing Impairment Overview in Africa: the Case of Cameroon." Genes 11, no. 2 (2020): 233. http://dx.doi.org/10.3390/genes11020233.

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The incidence of hearing impairment (HI) is higher in low- and middle-income countries when compared to high-income countries. There is therefore a necessity to estimate the burden of this condition in developing world. The aim of our study was to use a systematic approach to provide summarized data on the prevalence, etiologies, clinical patterns and genetics of HI in Cameroon. We searched PubMed, Scopus, African Journals Online, AFROLIB and African Index Medicus to identify relevant studies on HI in Cameroon, published from inception to 31 October, 2019, with no language restrictions. Refere

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Sergii Bardash and Tetiana Osadcha. "IMPLEMENTATION OF THE PROVISIONS OF SUSTAINABLE DEVELOPMENT CONCEPT IN TERMS OF RENT THEORY DEVELOPMENT." European Cooperation 9, no. 40 (2018): 73–86. http://dx.doi.org/10.32070/ec.v9i40.28.

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Research relevance lies in the irreversibility of course choice for embodiment of the sustainable development concept. However, a pluralism of opinions, concerning the implementation of model definition of this concept, as well as the priority tasks for realization of its constituents significantly decelerates the socio-economic development of Ukraine. An inadequate scientific research of the sustainable development problems on a microeconomic level generates the reduction of expected management results and the degree of progressive changes at the level of individual business units. The role a

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Mieshkova-Kravchenko, N. V., and A. V. Tarasiuk. "METHODOLOGICAL APPROACHES TO THE ENTERPRISE POTENTIAL ASSESSMENT." Economic innovations 19, no. 2(64) (2017): 214–18. http://dx.doi.org/10.31520/ei.2017.19.2(64).214-218.

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The importance of a reliable enterprise potential assessment in modern business environment is considered. The existing methodological approaches to the enterprise potential assessment are investigated. Three main groups of methods are singled: cost assessment of enterprise potential, assessment based on the economic indicators, assessment of potential competitiveness. Spheres and peculiarities of enterprise potential assessment methods and assessment based on the economic indicators are outlined. The cost assessment of enterprise potential is considered as the value of an integral property co

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Afif, Ifa Rosania, and Nawirah Nawirah. "Design of financial statement preparation based on SAK EMKM using microsoft excel." Journal of Islamic Accounting and Finance Research 2, no. 1 (2020): 141. http://dx.doi.org/10.21580/jiafr.2020.2.1.5156.

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<p class="IABSSS"><strong>Purpose</strong> - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, an

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Sergiy Bardash and Tatiana Osadcha. "PROBLEMS AND PROSPECTS OF TRANSFORMATION OF NATURAL RENT DISTRIBUTION ACCORDING TO THE PROVISIONS OF THE SUSTAINABLE DEVELOPMENT CONCEPT." European Cooperation 1, no. 45 (2020): 7–23. http://dx.doi.org/10.32070/ec.v1i45.72.

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The urgency of the research consists in the imperfection of the mechanism of allocation and redistribution of natural rent, which significantly slows down the process of implementation of the sustainable development concept in Ukraine, both at the macroeconomic and microeconomic levels. The purpose and the objective of the research are to identify causes of unfair withdrawal and distribution of rental payments and the search for approaches to solve them considering the interests of the state, business entities that carry out economic activities using natural resources generating rent, and citi

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Irawan, Sheila, and Yie Ke Feliana. "KEMAMPUAN LABA UNTUK MEMBERIKAN INFORMASI LABA PERIODE MENDATANG DAN ARUS KAS OPERASI PERIODE MENDATANG SELAMA PERIODE KONVERGENSI IFRS DI INDONESIA." CALYPTRA 5, no. 2 (2017): 196. http://dx.doi.org/10.24123/jimus.v5i2.3088.

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Abstrak - Penelitian ini bertujuan untuk melihat dampak adopsi IFRS secara bertahap khususnya dalam kemampuan earnings periode ini untuk memberikan informasi future earnings dan future cash flows from operations selama periode konvergensi IFRS di Indonesia dengan membandingkan kemampuan earnings untuk memprediksi future earnings dan future cash flows from operations tiap periode. Penelitian ini menggunakan pendekatan secara kuantitatif dengan badan usaha yang terdaftar di BEI selama periode 2010-2013 sebagai objek penelitian. Jumlah sampel yang digunakan pada penelitian ini adalah 420 badan us

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Odunga, Pius O., Geoffrey Manyara, and Mark Yobesia. "Estimating the direct contribution of tourism to Rwanda’s economy: Tourism satellite account methodology." Tourism and Hospitality Research 20, no. 3 (2019): 259–71. http://dx.doi.org/10.1177/1467358419857786.

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The tourism industry is poised to command a significant role in the economy of Rwanda, a low-income developing country that is rapidly transforming into a service-oriented economy. However, the industry does not exist as a distinct entity in a country’s national accounts leading to difficulties in estimating its role. Besides, the existence of a significant informal sector aggravates the situation. This study used tourism satellite accounts approach to estimate the economic contribution of tourism. Using primary data from various tourism surveys, six core tables of the tourism satellite accoun

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Khoirunnisa, Safira, and Arson Aliludin. "COMPARATIVE ANALYSIS OF THE EFFICIENCY OF ISLAMIC BANKING IN INDONESIA BEFORE AND DURING COVID-19 PANDEMIC." Advanced International Journal of Business, Entrepreneurship and SMEs 3, no. 9 (2021): 277–87. http://dx.doi.org/10.35631/aijbes.39019.

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In 2019, COVID-19 starts to become a global emergence and keeps spreading all over the world. It has begun to enter Indonesia in February 2020 and has developed the social restriction and lockdown policy that leads to the decline in the economy. In contrast, the Islamic banking industry has escalated marginally in the past century. As a business entity, Islamic Banking has to maintain its business performance, one of which is by measuring the efficiency of the bank. The aim of this study is to analyse whether the Islamic Banking industry is disrupted by the occurrence of the COVID-19 pandemic,

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Szőke, Réka, Zoltán Bács, Ildikó Dékán Tamásné Orbán, and Tamás Dékán. "Information content of a sports undertaking’s statements serving different purposes – particularly with reference to the player rights." Applied Studies in Agribusiness and Commerce 9, no. 1-2 (2015): 119–33. http://dx.doi.org/10.19041/apstract/2015/1-2/21.

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In the 21st century, sport is not just a fun, social cohesive force but also a business; it has become an independent industry by now and several countries possess developed sport markets. According to estimates, sport accounts for 4% of the EU’s GDP. The actuality of our research is given by the fact that the economic aspect of sports develops continuously which is also due to that more and more amounts already stream into sports in our days. In Hungary, sport is mainly state aided and has mostly financing problems while the sport businesses existing in the more developed Western Europe are p

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Mzula, Alexanda, Philemon N. Wambura, Robinson H. Mdegela, and Gabriel M. Shirima. "Current State of Modern Biotechnological-Based Aeromonas hydrophila Vaccines for Aquaculture: A Systematic Review." BioMed Research International 2019 (July 29, 2019): 1–11. http://dx.doi.org/10.1155/2019/3768948.

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This systematic review describes what “the cutting edge vaccines for Aeromonas hydrophila are”. The focus is on types of high tech biotechnological based vaccines, target gene or antigen in developing these vaccines, and challenge model fish species used in vaccines efficacy testing. Vaccines delivery methods, immune response, and their efficacy, adjuvant or carrier systems used, and the overall experimental setup or design of the vaccines under investigation are also described. The search for the original papers published between 2009 and 2018 was conducted in June of 2018, using the PubMed a

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Olarewaju, Tolu. "Organising household consumption and occupational proportions." International Journal of Organizational Analysis 26, no. 4 (2018): 748–72. http://dx.doi.org/10.1108/ijoa-03-2017-1141.

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Purpose The purpose of this paper is to contribute to the occupational status and entrepreneurship research in developing countries by proposing that there are implications for household consumption depending on the occupational status proportion of households. When the occupational proportion of the household changes, household consumption is affected. This effect also changes depending on what quantile level the household is in terms of household consumption. Design/methodology/approach The paper makes use of OLS and quantile regressions to examine 6,919 households comprising 40,294 individu

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KUZMIN, Oleh, and Hanna KOMARNYTSKA. "Methods and approaches for evaluation of economic efficiency of public-private partnership in the investment-innovation activity development." Economics. Finances. Law, no. 11 (November 21, 2019): 30–35. http://dx.doi.org/10.37634/efp.2019.11.6.

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The article defines the preconditions for the efficient assessing the economic effectiveness of public-private partnerships in terms of investment and innovation activities (the need to identify the existing limitations of such assessment, which can help in achieving social, economic, informational, legal and other types of effects; the need to identify the genuine value added of a public-private partnership entity creation/improvement (it is about the utility for public and private partners and other stakeholders); the need to implement in the public-private partnership projects those options

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Sundari, Elisabet Melita, and Agnes Susana Merry Purwanti. "ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KIOS GAPOKTAN MARGO MAKMUR DI KECAMATAN JATI AGUNG LAMPUNG SELATAN." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 12, no. 2 (2020): 139–52. http://dx.doi.org/10.47768/gema.v12i2.217.

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Gapoktan Kios Margo Makmur, Kec, Jati Agung, South Lampung is a business entity in the form of MSME. So that standardization is needed in carrying out financial records. SAK EMKM is very much needed in regulating the application of financial statements. The variables needed in this study are: Gapoktan Kios financial statements. The aim is to determine the implementation of financial statements based on SAK EMKM on Gapoktan Margo Makmur Kios, Kec, Jati Agung, South Lampung. This type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collec

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