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Journal articles on the topic 'The current value'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Kim, Younghoon. "The Meaning and Value of Local Festivals of Local Governments: Exploring the Current State and Improvement Methods." J-Institute 7, no. 1 (2022): 71–80. http://dx.doi.org/10.22471/value.2022.7.1.71.

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2

Maataoui, Adel. "Enteroclysis: Current clinical value." World Journal of Radiology 5, no. 7 (2013): 253. http://dx.doi.org/10.4329/wjr.v5.i7.253.

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3

Willke, Richard J., Richard H. Chapman, Joshua J. Seidman, Lowell E. Schnipper, and Patrick P. Gleason. "Current Value Frameworks—What's New?" Value in Health 22, no. 6 (2019): S7—S11. http://dx.doi.org/10.1016/j.jval.2019.04.1916.

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4

Angela, Aurora, and Meilyani Meilyani. "PENGARUH COST OF CAPITAL, FINANCIAL PERFORMANCE, DAN BOARD GENDER DIVERSITY TERHADAP COMPANY VALUE." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 5, no. 3 (2024): 373–87. https://doi.org/10.31258/current.5.3.373-387.

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Increasing company value is a corporation’s long-term objective. Good capital cost management, optimizing financial performance, and it is anticipated that increasing the number of women on the board of directors will raise the value of the company. Research was conducted to ascertain the impact of cost of capital (coc), financial performance, and board gender diversity on company value. All manufacturing enterprises registered on the Indonesia Stock Exchange in 2020–2022 make up the study's population. There was a purposeful sampling to get the study's sample. Multiple linear regression is us

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5

Nasution, Dumex Bahari, Zirman Zirman, Fajar Odiatma, and Rheny Afriana Hanif. "MANAJEMEN LABA, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN : PERAN PERENCANAAN PAJAK SEBAGAI MODERASI." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 3, no. 3 (2022): 294–301. http://dx.doi.org/10.31258/current.3.3.294-301.

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This study analyzes earnings management and dividend policy's effect on business value, then tests tax planning as moderation. This study's population is raw material producing companies registered on the Indonesia Stock Exchange for 2018-2020, hence a purposive sample of 25 companies was used. Data processing with regression reveals earnings management affects firm value, dividend policy affects firm value, tax planning cannot moderate the effect of earnings management on firm value, but it can reduce the effect of dividend policy on firm value

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6

Herawati, Herawati, Arie Frinola Minovia, Resti Yulistia M, and Egi Hadi Luthfi. "KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 3, no. 2 (2022): 124–32. http://dx.doi.org/10.31258/current.3.2.124-132.

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Every company will maximize its value. This study examines how company value is affected by investment decisions, financing, and dividend policies. The sample for this study is the consumer goods industry, which was selected by purposive sampling. According to this study’s findings, financing decisions have an effect on a company’s value, while investment decisions and dividend policies have no impact on a company’s value.

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7

Weni, Darma, Kamaliah Kamaliah, and Enni Savitri. "PENGARUH FINANCIAL DISTRESS DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 5, no. 3 (2024): 354–72. https://doi.org/10.31258/current.5.3.354-372.

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Company has a goal of maximizing the value of the company, which aims to maximize shareholder prosperity. This study aims to analyze the factors that influence firm value. The variables used in this study are Financial Distress, Firm Size and Profitability. This research was conducted on property and real estate sector companies listed on the IDX in 2016-2020. Sampling was carried out using a purposive sampling method which resulted in 18 companies as research samples from a population of 48 companies. The research method used in this research is analysis of Partial Least Square (PLS). The res

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8

Jihan Lyou and InJae Lee. "Western Values and Civic Value Consciousness in the Current Korean Society." Journal of Ethics 1, no. 96 (2014): 53–81. http://dx.doi.org/10.15801/je.1.96.201406.53.

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9

Angelisa, Ellen, Zirman Zirman, Fajar Odiatma, and Rheny Afriana Hanif. "PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN : PERAN MODERASI PROFITABILITAS." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 4, no. 1 (2023): 103–16. http://dx.doi.org/10.31258/current.4.1.103-116.

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This study's objective is to analyze the effect of earnings management and tax planning on the company's value, with profitability serving as a moderating variableIn this survey, the population is the manufacturing business that was listed on the Indonesia Stock Exchange between 2018 and 2020. 210 companies provided samples to us via a purposeful sampling technique. The study of data through multiple regression demonstrates that the management of earnings has no impact on business value. Tax planning, though, has an impact on corporate value. Profitability cannot moderate the effect of earning

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10

李, 万县. "The Current Value of Natural Belief." Advances in Philosophy 06, no. 03 (2017): 15–21. http://dx.doi.org/10.12677/acpp.2017.63003.

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11

Roessler, Karl, Elisabeth Heynold, Michael Buchfelder, Hermann Stefan, and Hajo M. Hamer. "Current value of intraoperative electrocorticography (iopECoG)." Epilepsy & Behavior 91 (February 2019): 20–24. http://dx.doi.org/10.1016/j.yebeh.2018.06.053.

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12

O'Keeffe, P. J. L., A. J. Desai, K. Foroughi, et al. "Current Developments in Embedded Value Reporting." British Actuarial Journal 11, no. 3 (2005): 407–79. http://dx.doi.org/10.1017/s1357321700003226.

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ABSTRACTThis paper reviews the developments in reporting of traditional embedded value and summarises some of the reasons why this is now undergoing change. It considers the purpose of an embedded value calculation and the effect of differing attitudes to risk. It comments on the recently developed European Embedded Value Principles and sets out the main areas where scope remains to apply judgement.The paper proposes the market-consistent embedded value framework as a way forward to help provide guidance in some of these areas, in particular on the choice of discount rate and on calibration of

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13

Goodrich, L. F., and J. D. Splett. "Current Ripple Effect on $n$-Value." IEEE Transactions on Applied Superconductivity 17, no. 2 (2007): 2603–6. http://dx.doi.org/10.1109/tasc.2007.899592.

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14

Schapira, David V., Nagi B. Kumar, Gary H. Lyman, and Susan C. McMillan. "The value of current nutrition information." Preventive Medicine 19, no. 1 (1990): 45–53. http://dx.doi.org/10.1016/0091-7435(90)90006-6.

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15

Maylani, Rhizma Putri, Melati Oktafiyani, and Agung Prajanto. "DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 6, no. 1 (2025): 667–80. https://doi.org/10.31258/current.6.1.667-680.

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The study investigates the effect of financial performance (profitability, liquidity, and solvency) on firm value. The methodology employs a quantitative approach, utilizing secondary data from annual reports. The research focuses on healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study utilized purposive sampling methods to observe 98 company samples. The study employs multiple linear regression analysis to conduct hypothesis testing with IBM SPSS version 26 software. The analysis indicates that profitability significantly enhances the value of

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16

Vivy, Vivy, Amanah Hijriah, and Muhammad Fahmi. "DAMPAK PRAKTIK GREEN ACCOUNTING DAN ENVIRONMENTAL, SOCIAL, AND DISCLOSURE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 5, no. 2 (2024): 222–34. http://dx.doi.org/10.31258/current.5.2.222-234.

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The environment is a contemporary issue that must be considered account because business operations and the environment are intertwined. Mining companies are highprofile companies with high sensitivity to the surrounding environment. Investor perceptions that depend not only on company profits, but also on the company's concern for its surroundings make companies have to consider non-financial impacts, such as environmental and social. Uncovering the relation between Green Accounting, ESG Discloure and firm value is the focus objective of this research study. This research study uses quantitat

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17

Siti Nurjanah and Ceacilia Srimindarti. "PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 4, no. 1 (2023): 62–71. http://dx.doi.org/10.31258/current.4.1.62-71.

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This study aims to determine the relationship between liquidity, firm size, and profitability to firm value. The population used in this study is a state-owned company listed on the Indonesia Stock Exchange during 2017 – 2021. There are 20 state-owned companies listed on the Indonesia Stock Exchange, but there are 3 companies that do not meet the predetermined criteria so that 85 is obtained sample. The sampling technique used was purposive sampling and analyzed using SPSS version 21. The results of this study states that liquidity has a positive effect on firm value, meanwhile company size an

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18

You, Jina, and Eunjoo Choi. "The Effects of Semi-Permanent Eyebrow Make-Up Execution on Appearance Perception and Self-Efficacy of Female Breast Cancer Patients." J-INSTITUTE 8 (August 31, 2023): 51–60. http://dx.doi.org/10.22471/value.2023.8.51.

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Purpose: In this study, the effect of the eyebrow semi-permanent makeup procedure was verified by paying attention to the side effects of anti-cancer and the psychological and social burden caused by hair loss that may occur in female breast cancer patients. To this end, the difference in perception of eyebrow semi-permanent makeup, appearance recognition, and self-efficacy before and after eyebrow semi-permanent makeup was analyzed to identify relevance and influence. Through empirical analysis, we expect that our quality of life improvement and protective aesthetic contributions will be repa

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19

Natalia S., Tsvetova. "Current Media Concepts: Dynamics of Value Meanings." Humanitarian Vector 16, no. 4 (2021): 107–16. http://dx.doi.org/10.21209/1996-7853-2021-16-4-107-116.

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The article presents the results of a study on the dynamics of the semantic structure of the modern Russian media discourse key concepts: family, patriotism, and business. On the one hand, the relevance of the topic of the article is due to the huge influencing potential of the media texts. On the other hand, it is due to the design of the semantic-cognitive approach to media speech. The main task of the author is to identify the features of the modernization of the semantic structure of concepts with significant- content. To implement this task, a three-stage analytical algorithm was used, wh

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20

Sharma, Arya M. "The value of current interventions for obesity." Nature Clinical Practice Cardiovascular Medicine 5, S1 (2008): S3—S9. http://dx.doi.org/10.1038/ncpcardio0854.

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21

Thomsen, Leon. "The current, direct value of internal research." Leading Edge 12, no. 9 (1993): 918–21. http://dx.doi.org/10.1190/1.1436978.

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22

Chee, Tingyin T., Andrew M. Ryan, Jason H. Wasfy, and William B. Borden. "Current State of Value-Based Purchasing Programs." Circulation 133, no. 22 (2016): 2197–205. http://dx.doi.org/10.1161/circulationaha.115.010268.

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23

Diaz, Luis A. "The current clinical value of genomic instability." Seminars in Cancer Biology 15, no. 1 (2005): 67–71. http://dx.doi.org/10.1016/j.semcancer.2004.09.009.

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24

Sloan, Richard G. "Evaluating the reliability of current value estimates." Journal of Accounting and Economics 26, no. 1-3 (1999): 193–200. http://dx.doi.org/10.1016/s0165-4101(99)00002-6.

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25

Abu Alwafa, ,. Ahmed. "Current Value of Customary International Humanitarian Law." المجلة المصرية للقانون الدولى 63, no. 63 (2007): 336–72. http://dx.doi.org/10.21608/ejil.2007.301452.

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26

Lichtenstein, Scott, and Pat Dade. "The Shareholder Value Chain: Values, Vision and Shareholder Value Creation." Journal of General Management 33, no. 1 (2007): 15–31. http://dx.doi.org/10.1177/030630700703300102.

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Business now almost universally accepts that the primary management task is value creation. The impact of leaders’, directors' and executives' personal values in the value creation process has been largely ignored in the literature. This paper seeks to redress the current situation by proposing that the needs and values of leaders and executives drive the vision, goals and strategies to create shareholder value. Yet, while most directors and senior managers will be at ease with pushing the organisation farther and faster in the creation of new methods to create more shareholder value, this is

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27

Canggih, Canggih, Yulia Efni, and Fiona Fiona. "MEMBEDAH NILAI PERUSAHAAN: PERAN STRATEGIS KINERJA LINGKUNGAN, KEUANGAN, INVESTASI, PENDANAAN, DAN SKALA USAHA." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 6, no. 1 (2025): 821–38. https://doi.org/10.31258/current.6.1.821-838.

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This research aims to investigate the impact of financial performance, investment decisions, financing decisions, and firm size on company value. The study focused on companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Secondary data were obtained from the companies' annual reports and analyzed using a quantitative approach. The research employed purposive sampling, resulting in a final sample of forty-five companies. Data analysis was performed using multiple linear regression analysis. The findings indicated that firm value wa

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28

Li Chuansheng, 李传生, 邵海明 Shao Haiming, 赵. 伟. Zhao Wei, 王家福 Wang Jiafu, and 张煌辉 Zhang Huanghui. "Fiber-optic current sensing technique utilized for ultra-high current value transfer." Infrared and Laser Engineering 46, no. 7 (2017): 722001. http://dx.doi.org/10.3788/irla201746.0722001.

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29

Barengolts, S. A., S. I. Shkuratov, E. A. Litvinov, V. G. Mesyats, and V. F. Puchkarev. "Pulsed electric current and the value of critical current at cryogenic temperatures." IEEE Transactions on Electrical Insulation 25, no. 2 (1990): 351–54. http://dx.doi.org/10.1109/14.52382.

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30

Liliia, Svyshch. "Requirements for the value component in professional training of foreign language linguists in the age of changing axiological guidelines." ScienceRise: Pedagogical Education, no. 1(40) (January 30, 2021): 20–24. https://doi.org/10.15587/2519-4984.2021.224434.

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The change in axiological guidelines in the current social and cultural situation makes the problem of preserving individuality, particularly values, extremely relevant. Value education is an effective means of solving this problem. The modern professional training of future foreign language linguists cannot ignore the need to turn to axiological discourse and to ensure acquiring axiological competencies. Recognition of the influence of such axiological guidelines changes on the educational environment leads to addressing the value theory, that is axiology, and determines the need to gain axio

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31

Novak, M. A., K. N. Mitrofanova, and E. A. Bursaeva. "CURRENT STATE AND VALUE OF INTERNATIONAL POSTAL SERVICE." Herald of the Belgorod University of Cooperation, Economics and Law 86, no. 1 (2021): 130–38. http://dx.doi.org/10.21295/2223-5639-2021-1-130-138.

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32

Shin, Dajung Diane. "Utility Value Intervention: Current Achievements and Remaining Issues." Korean Journal of Educational Psychology 35, no. 1 (2021): 53–73. http://dx.doi.org/10.17286/kjep.2021.35.1.03.

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33

Trukhacheva, E. P., and M. V. Ezhov. "VALUE OF NICOTINIC ACID IN THE CURRENT CARDIOLOGY." Rational Pharmacotherapy in Cardiology 7, no. 3 (2011): 365–70. http://dx.doi.org/10.20996/1819-6446-2011-7-3-365-370.

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34

Thị Hải, Vũ. "Aristotle’s conception of friendship and its current value." Journal of Science, Educational Science 61, no. 3 (2016): 114–20. http://dx.doi.org/10.18173/2354-1075.2016-0034.

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35

Rozov, N. "Human protection principle (anthroprostasia) and current value conflicts." Chelovek 30, no. 2 (2019): 176–90. http://dx.doi.org/10.31857/s023620070003023-2.

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36

An, Chongsoo, John J. Cheh, and Il-woon Kim. "Testing Benjamin Graham’s net current asset value model." Journal of Economic & Financial Studies 3, no. 01 (2015): 63. http://dx.doi.org/10.18533/jefs.v3i01.151.

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37

Schwartz, M. P. "Value of magnification endoscopy in current clinical practice." Scandinavian Journal of Gastroenterology 39, no. 241 (2004): 27–31. http://dx.doi.org/10.1080/00855920410010960.

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38

McNamee, Laura, and Fred Ledley. "What does the current biotech stock market value?" Nature Biotechnology 33, no. 8 (2015): 813–14. http://dx.doi.org/10.1038/nbt.3303.

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39

Rocha, Fabiana, and Siegfried Bender. "Present value tests of the Brazilian current account." Economia Aplicada 4, no. 2 (2000): 203–22. https://doi.org/10.11606/1413-8050/ea218773.

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40

Augustovski, Federico, and Mark B. McClellan. "Current Policy and Practice for Value-Based Pricing." Value in Health 22, no. 6 (2019): S4—S6. http://dx.doi.org/10.1016/j.jval.2019.04.1918.

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41

Babjuk, Marko. "Current Value of Neoadjuvant Chemotherapy Prior to Cystectomy." European Urology Supplements 9, no. 3 (2010): 424–27. http://dx.doi.org/10.1016/j.eursup.2010.02.001.

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42

Brumm, Johannes, Georgios Georgiadis, Johannes Gräb, and Fabian Trottner. "Global value chain participation and current account imbalances." Journal of International Money and Finance 97 (October 2019): 111–24. http://dx.doi.org/10.1016/j.jimonfin.2019.01.018.

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43

Qureshi, Shakeel A., Jose A. Ettedgui, Owen D. H. Jones, and Michael Tynan. "The value of counter-current aortography in infants." International Journal of Cardiology 15, no. 3 (1987): 333–39. http://dx.doi.org/10.1016/0167-5273(87)90339-1.

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44

Fleisher, Lee A. "Value—The Current Cure for Health Care's Ailments?" Anesthesiology Clinics 33, no. 4 (2015): xv—xvi. http://dx.doi.org/10.1016/j.anclin.2015.08.001.

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45

Gane, Nicholas. "Measure, Value and the Current Crises of Sociology." Sociological Review 59, no. 2_suppl (2011): 151–73. http://dx.doi.org/10.1111/j.1467-954x.2012.02054.x.

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This paper returns to C. Wright Mills' The Sociological Imagination to make an argument about the crisis of sociological method and theory today. Mills' famous text opens with a stinging critique of abstracted empiricism and grand theory on the grounds that they fetishize either methods or concepts. It is argued that Mills' critique can be applied to current sociological practices and thinking. The first part of this paper centres on questions of method, and reads between Mills' critique of abstracted empiricism and a recent debate over what Mike Savage and Roger Burrows call the ‘coming crisi

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46

Cagini, Carlo, Claudia Peruzzi, Tito Fiore, Leopoldo Spadea, Myrta Lippera, and Stefano Lippera. "Canaloplasty: Current Value in the Management of Glaucoma." Journal of Ophthalmology 2016 (2016): 1–6. http://dx.doi.org/10.1155/2016/7080475.

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Canaloplasty is a nonpenetrating blebless surgical technique for open-angle glaucoma, in which a flexible microcatheter is inserted within Schlemm’s canal for the entire 360 degrees. When the microcatheter exits the opposite end, a 10-0 prolene suture is tied and it is then withdrawn, by pulling microcatheter back through the canal in the opposite direction. Ligation of prolene suture provides tension on the canal and facilitates aqueous outflow. The main advantage of canaloplasty is that this technique avoids the major complications of fistulating surgery related to blebs and hypotony. Curren

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47

Мезинова, И. А., and О. В. Бодягин. "RUSSIA'S COMPETITIVENESS IN GLOBAL VALUE CHAINS: CURRENT CHALLENGES." Учет и статистика, no. 3(67) (September 9, 2022): 30–37. http://dx.doi.org/10.54220/1994-0874.2022.32.86.005.

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Сегодня глобальные цепочки создания стоимости (ГЦСС) выступают в качестве одного из основных драйверов структурных экономических преобразований как на глобальном уровне, так и на уровне отдельно взятых стран, регионов, отраслей и отдельных хозяйствующих субъектов. В данной работе авторами рассматриваются формы участия стран в ГЦСС, исследуется Индекс совокупного участия страны в ГЦСС и показатели включенности Российской Федерации в ГЦСС на основе данных ОЭСР. Делается вывод о крайне высоком уровне показателя внутренней добавленной стоимости в экспорте России и преобладании восходящего участия

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48

Hong Kam Lo, Mark R. McCord, and Cori K. Wall. "Value of ocean current information for strategic routing." European Journal of Operational Research 55, no. 2 (1991): 124–35. http://dx.doi.org/10.1016/0377-2217(91)90218-k.

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49

Snyder, Elizabeth. "Current Value of Fetal MRI in Prenatal Diagnosis." Journal of Magnetic Resonance Imaging 52, no. 5 (2020): 1569–70. http://dx.doi.org/10.1002/jmri.27178.

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50

Parisi, Salvatore, Carmelo Parisi, and Suni Mary Varghese. "Value Addition and Coconut-Based Beverages: Current Perspectives." Beverages 10, no. 1 (2024): 14. http://dx.doi.org/10.3390/beverages10010014.

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(1) Background: The definition of value addition is based on the process or processes which are used to transform, physically, the initial raw material into the final food or non-food article. Diversification can enhance the possibility of increased gains. The aim of this work is to give a reliable description of value addition when speaking of coconut-based beverages among all possible derivatives. (2) Methods: A systematic review in which the main papers on the argument have been critically examined and discussed. (3) Results: Processing degree is a consequence of consumers’ requests. Three

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