To see the other types of publications on this topic, follow the link: VAS - Value Added Statement.
Journal articles on the topic 'VAS - Value Added Statement'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'VAS - Value Added Statement.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Du Plessis, A. P., and D. S. Joubert. "Die staat van toegevoegde waarde as komponent van finansiele verslaggewing in die RSA." South African Journal of Business Management 22, no. 3 (September 30, 1991): 53–62. http://dx.doi.org/10.4102/sajbm.v22i3.899.
Full textAbstract:
The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements. Although not required by the Companies Act, since 1977 numerous South African companies have included a value added statement in their financial reports. The question can, however, be asked whether the inclusion of a statement of value added in financial reports will not put financial information at the disposal of a larger group of existing and potential users of financial statements. In such a case the inclusion of the statement should be made compulsory and the contents be standardized. During a study of the reasons for the publication and the presentation of the information of this statement by South African companies, it was found that companies probably publish this statement for the annual competitions for financial statements. The information contents of the statement is therefore disregarded.
2
Pong, Chris, and Falconer Mitchell. "ACCOUNTING FOR A DISAPPEARANCE: A CONTRIBUTION TO THE HISTORY OF THE VALUE ADDED STATEMENT IN THE UK." Accounting Historians Journal 32, no. 2 (December 1, 2005): 173–99. http://dx.doi.org/10.2308/0148-4184.32.2.173.
Full textAbstract:
Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then, following societal change, influenced its disappearance. This paper supplements Burchell et al's thesis by arguing that a fuller explanation for the disappearance of the VAS can be found by also considering the contents of the statement itself. An empirical study of the information in the VASs of UK companies shows that they were unlikely to give support to the economic interests of the employee user group who had been promoted as an important beneficiary of the VAS. The study demonstrates that the social and economic nature of accounting means that change analyses which take account of both aspects of the discipline's character are likely to be more convincing than those which focus solely on one or the other.
3
Machado, Márcio André Veras, Marcelo Alvaro da Silva Macedo, and Márcia Reis Machado. "Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets." Revista Contabilidade & Finanças 26, no. 67 (April 2015): 57–69. http://dx.doi.org/10.1590/1808-057x201512240.
Full textAbstract:
The usefulness of financial statements depends, fundamentally, on the degree of relevance of the information they disclose to users. Thus, studies that measure the relevance of accounting information to the users of financial statements are of some importance. One line of research within this subject is in ascertaining the relevance and importance of accounting information for the capital markets: if a particular item of accounting information is minimally reflected in the price of a share, it is because this information has relevance, at least at a certain level of significance, for investors and analysts of the capital markets. This present study aims to analyze the relevance, in the Brazilian capital markets, of the information content of the Value Added Statement (or VAS) - referred to in Brazil as the Demonstração do Valor Adicionado, or DVA. It analyzed the ratio between stock price and Wealth created per share (WCPS), using linear regressions, for the period 2005-2011, for non-financial listed companies included in Melhores & Maiores ('Biggest & Best'), an annual listing published by Exame Magazine in Brazil. As a secondary objective, this article seeks to establish whether WCPS represents a better indication of a company's result than Net profit per share (in this study, referred to as NPPS). The empirical evidence that was found supports the concept that the VAS has relevant information content, because it shows a capacity to explain a variation in the share price of the companies studied. Additionally, the relationship between WCPS and the stock price was shown to be significant, even after the inclusion of the control variables Stockholders' equity per share (which we abbreviate in this study to SEPS) and NPPS. Finally, the evidence found indicates that the market reacts more to WCPS (Wealth created per share) than to NPPS. Thus, the results obtained give some indication that, for the Brazilian capital markets, WCPS may be a better proxy concept for referring to a company's result than NPPS.
4
Du Plessis, A. P. "Toegevoegde waarde in jaarverslae van Suid-Afrikaanse maatskappye: 'n Kort oorsig van die praktyk." South African Journal of Business Management 18, no. 4 (December 31, 1987): 243–49. http://dx.doi.org/10.4102/sajbm.v18i4.1024.
Full textAbstract:
South African listed companies (Johannesburg Stock Exchange, Industrial) have been following the example of British Companies since 1977 in the inclusion of a value-added statement in the annual report. An analysis of the statement of value added in the annual reports of 47 South African companies has shown that in respect of items like the title of the statement, the format, non-trading debits and credits, payroll costs, interest and dividends, taxation and retentions, a variety of practices are followed. The mere fact that information made available in the statement of value added is not standardized, complicates the task of interest groups such as shareholders, creditors, employees, financial analysts and others. This matter should receive the urgent attention of the Accounting Practices Board of the South African Institute of Chartered Accountants.
5
Silva, Jerferson Freitas da, Fausto Alexandre Vasconcelos Silveira, Antônia Wigna de Almeida Ribeiro, and Antonio Jorge Fernandes. "VERIFICAÇÃO DA GERAÇÃO E DISTRIBUIÇÃO DE RIQUEZA DAS EMPRESAS DE SEGUROS BRASILEIRAS NO PERÍODO DE 2015 A 2017." Revista Gestão e Desenvolvimento 17, no. 1 (January 3, 2020): 129. http://dx.doi.org/10.25112/rgd.v17i1.1715.
Full textAbstract:
De forma geral há um consenso de que as instituições necessitam de meios que lhes sirvam de fontes de dados para que possam promover seus gerenciamentos com segurança. No Brasil, os instrumentos de gestão normatizados pela legislação societária são os demonstrativos contábeis financeiros. Alguns demonstrativos, por sua vez, apresentam significativa relevância no contexto econômico social. Verifica-se, portanto, a Demonstração do Valor Adicionado (DVA) como um demonstrativo financeiro que se adequa a esse tipo de informação. Nesse contexto, o objetivo principal desta pesquisa é apresentar a geração e a distribuição do valor adicionado gerado pelas organizações de capital aberto segmentada como seguradoras e listadas na B3 (B3 S.A – Brasil, Bolsa, Balcão), durante o período de 2015 a 2017. Para tanto, utilizou-se da pesquisa do tipo documental e descritiva, de natureza qualitativa, através de uma análise nas DVA’s das instituições pesquisadas. Concluiu-se que o período de 2015 a 2017 propiciou uma queda na capacidade de gerar valor para as entidades seguradoras. Dentre as quais, a companhia BB – Seguridade Participações S.A demostrou maior capacidade de geração de riqueza, como também foi a que menos destinou o valor adicionado ao seu corpo de funcionários. Quanto à distribuição de valor notou-se que a maior parcela foi destinada à formação de reservas de lucros, sendo também uma considerável quantia destinada aos acionistas. De forma geral, o governo e os funcionários foram os que menos se beneficiaram do valor adicionado.Palavras-chave: Geração e distribuição de riqueza. Demonstração do Valor Adicionado. Seguradoras da B3.ABSTRACTIn general, there is a consensus that institutions need means that they serve as data sources so that they can promote their management with security. In Brazil, the standardized management tools for the corporate legislation, are the financial statements. Some statements, for your time, have significant relevance in the social economic context. Therefore, the Value Added Statement (VAS) is presented as a financial statement that is adequate for this type of information. In this context, the main objective of this research is to present the generation and distribution of the added value generated by publicly traded companies segmented as insurers and listed on the B3 (B3 S.A – Brasil, Bolsa, Balcão), during the period from 2015 to 2017. For this purpose, the documentary and descriptive research of a qualitative nature was used, through an analysis in the VAS’s of the research institutions. It was concluded that the period 2015 to 2017 caused a decrease in the capacity to generate value for the insurance companies. Among them, the company BB – Seguridade Participações S.A demonstrated greater capacity for wealth generation, but it was also the one that attributed the least added value to its employees. Regarding the distribution of value it was noted that the largest portion was destined for the formation of reserves, and also a good amount destined to the shareholders. In general, government and employees were the ones that benefited least from value added.Keywords: Generation and distribution of wealth. Value added statement. Insurers of the B3.
6
Kreuzberg, Fernanda, Nelson Hein, and Moacir Manoel Rodrigues Junior. "Teoria dos Jogos: Identificação do Ponto de Equilíbrio de Nash em Jogos Bimatriciais em Indicadores Econômicos e Sociais." Future Studies Research Journal: Trends and Strategies 7, no. 2 (December 19, 2015): 42. http://dx.doi.org/10.24023/futurejournal/2175-5825/2015.v7i2.196.
Full textAbstract:
Currently companies have to think about its management system to meet not only their economic interests but also their social interests aiming at the activities’ sustainability and longevity. In this research, the goal is to identify the Nash equilibrium point in the bi-matrix game of economic and social indicators of the companies of Public Utilities sector listed on the BM & FBovespa. The research was conducted with a sample of 26 companies. To evaluate the economic performance it was used the profitability and market indicators; for evaluating the social performance, it was used the indicators derived from the VAD (Value Added Statement). In the estimation of earnings among indicators, it was used the standard parameters of the multiple linear regression. The obtained results highlighted the existence of at least one point of equilibrium for the years analyzed and, especially in the models, two points of equilibrium were proposed for 2009 and 2011 and three for 2010. It is noteworthy that, in the proposed model it was confirmed the hypothesis of the existence of at least one point of equilibrium. Thus, it was possible to meet the research objective, namely, that it is possible to meet both economic aspects and the social aspects of the companies when the indicators are taken as basic information.
7
Morganstein, David, and Ron Wasserstein. "ASA Statement on Value-Added Models." Statistics and Public Policy 1, no. 1 (November 7, 2014): 108–10. http://dx.doi.org/10.1080/2330443x.2014.956906.
Full text
8
Tanutama, Lukas, Gerrard Polla, Raymond Kosala, and Richard Kumaradjaja. "Novel Value Added Services Generated from Corporate Network Data." Advanced Science Letters 21, no. 4 (April 1, 2015): 648–51. http://dx.doi.org/10.1166/asl.2015.5922.
Full textAbstract:
The competitive nature of Internet access service business drives Service Providers to find innovative revenue generators within their core competencies. Internet connection is the essential infrastructure in the current business environment. Service Providers provide the Internet connections to corporate networks. It processes network data to enable the Internet business communications and transactions. Mining the network data of a particular corporate network resulted in its business traffic profile or characteristics. Based on the discovered characteristics, this research proposes novel generic Value Added Services (VAS). The VAS becomes the innovative and competitive revenue generators. The VAS is competitive as only the Service Provider and its customer know the traffic profile. The knowledge becomes the barrier of entry for competitors. To offer the VAS, a Service Provider must build close relationship with its customer for acceptance.
9
Stainbank, L. J. "The value added statement: does it add any value?" Meditari Accountancy Research 17, no. 2 (October 2009): 137–49. http://dx.doi.org/10.1108/10222529200900016.
Full text
10
Putra, Dimas Pratama. "ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH." MBIA 18, no. 2 (August 1, 2019): 31–42. http://dx.doi.org/10.33557/mbia.v18i2.505.
Full textAbstract:
Abstract
This study was conducted on Islamic Banking in Indonesia. The direction of this study to analyze financial performance of Islamic banking with income statement approach and value added approach. Population in this study is the 13 islamic Banks. The sample is taken using purposive sampling with specified criteria resulting 6 islamic Banking in Indonesia. This study conducted through Paired samples t-test by using SPSS 20. For testing the variable, researcher exercise financial rasio. The results show that : (1) There are significant differences on the ROA ratio if analyzed with income statement approach and value added approach, (2) There are significant differences toward ROE ratio with income statement approach dan value added approach, (3) There are significant differences on the LBAP ratio if analyzed with income statement approach and value added approach, (4) There are significant differences toward NPM ratio with income statement approach and value added approach. The overall results of the study are significant differences in financial performance with income statement approach and value added approach.
11
Gupta, Dharmesh, Ruchita Gupta, Karuna Jain, and Kirankumar S. Momaya. "Innovations in Mobile Value-Added Services: Findings from Cases in India." International Journal of Innovation and Technology Management 14, no. 06 (November 9, 2017): 1750037. http://dx.doi.org/10.1142/s0219877017500377.
Full textAbstract:
Convergence of internet and mobile technologies has fueled growth in service innovations in the telecommunication sector. Digitization has transformed telecommunication value chain from linear to nonlinear web, presenting the role of telecom operators in a dilemma. Objective of the research is to understand the dynamics of technology and service innovation for development of mobile value-added services (VAS). We study the process of service innovation in select mobile VAS in India and map their delivery process on enhanced telecom operations map (eTOM) framework. Our findings indicate challenges in managing sector-crossing service innovations effectively, presenting an opportunity to extend the existing framework.
12
Mulawarman, Aji Dedi, Iwan Triyuwono, and Unti Ludigdo. "REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT." Jurnal Akuntansi dan Keuangan Indonesia 4, no. 1 (2007): 1–24. http://dx.doi.org/10.21002/jaki.2007.01.
Full text
13
Bagieńska, Anna. "Value Added Statement - A Relevant Instrument for Integrated Reporting." e-Finanse 12, no. 4 (June 27, 2017): 92–104. http://dx.doi.org/10.1515/fiqf-2016-0011.
Full textAbstract:
Abstract The integrated report is a tool enabling communication of an enterprise with both internal and external stakeholders. The lack of unanimity of stakeholders’ opinions on building values, resulting from the differentiation of their access to information, results in the value of the enterprise in the economic sense, evaluated from inside the organization, not complying with the market value evaluated by investors on the basis of available information. As a result, there is a gap of enterprise value. The lack of an integrated report leads to searching for such solutions whose scope and informational quality would build appropriate social-economic solutions with stakeholders. The report on added value is one of the ways of communication with the stakeholders in the area of the value generated by the enterprise. The purpose: The aim is to identify operating enterprises realizing the strategy of social responsibility in the ways of reporting on the information regarding added value as well as preparing the conception of a report indicating the direction of allocation of the generated added value for building financial, human and social capital of a firm. Design/methodology/approach: desk study, a comparative analysis of the methods of presenting the added value in the reporting of enterprises which provide a value-added statement or using GRI indicators. Findings: The presentations of the essence of reporting on the added value shows that it is a tool complementing the informational value of the compulsory annual report both for internal and external stakeholders. The value-added statement included in the integrated reports of international partnerships shows the dimension of the generated added value and its distribution among stakeholders. The indicator GR4 EC1- Direct Economic Value Generated and Distributed (EVG&D) proposed by the Global Reporting Initiative for reporting the social responsibility of a business - does not determine the added value, but shows mainly the distribution of generated income for covering operational costs and payments for various stakeholders, including the local community. The information from EVG&D may be used for determining the added value with a view to using it to calculate the indicators based on VA. In spite of differences in understanding the value measurement, one can recommend both of these approaches to the evaluation of the role played by financial, human and social capital in creating the value of an enterprise. From the stakeholders’ point of view, the information on generated income allocation is most important. Despite certain differences, both reports include such information. One should work towards the standardization of their measurement so that the results of respective companies could be compared and evaluated. Therefore, proposed is a report on the added value allocation2. Practical - the solution concerning the reporting on value proposed in the paper can be implemented in practice of enterprises to improve their communication with stakeholders. Originality and value of the paper: proposal of a new report combining the added value generated by the enterprise with elements of intellectual capital.
14
Afzal Hossain, Md. "Value Added Statement: A Part of Social Responsibility Reporting." Journal of Finance and Accounting 5, no. 2 (2017): 74. http://dx.doi.org/10.11648/j.jfa.20170502.11.
Full text
15
Sharma, Shubham, and Usha Lenka. "Value-added statement as a trigger to organizational unlearning." Development and Learning in Organizations: An International Journal 33, no. 6 (November 4, 2019): 22–25. http://dx.doi.org/10.1108/dlo-02-2018-0021.
Full textAbstract:
Purpose Organizational unlearning is easier said than done. Organizations are usually not cognizant of the ripe time to start questioning and discarding their existing paradigms and past success formulas. This paper aims to recommend the use of a financial metric, i.e. value-added statement, as a trigger to unlearning in organizations. Design/methodology/approach This paper uses a review of existing literature on organizational unlearning to highlight that although prescriptive studies on unlearning are abundant, “how” and “when” organizations should contemplate and discard the obsolete knowledge and routines is still inconspicuous. Findings Value-added statement is an adequate reporting measure that incorporates the contribution of organization toward not only its shareholders but also other stakeholders such as employees, providers of long-term finance, government, and public. It supplements income statement and provides an insight of how organizations are serving its interest groups. A decline in value addition by an organization in a reporting period can serve as a trigger to question the existing practices and break organization’s over-dependence on “one size fits all” approach. Originality/value Unlearning is considered as a means to attain financial performance in an organization. This paper attempts to recommend a financial metric which incorporates the economic, social, and environmental aspects of business, i.e. value-added statement. The rationale for not recommending other financial metrics as a trigger for unlearning is based on grounds of possible manipulation. Moreover, these financial statements are affected by legal, political, and economic context of a nation.
16
Saifudin, Yulianti, and Yayan Pribadi. "KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH." IKONOMIKA 1, no. 2 (April 8, 2017): 157. http://dx.doi.org/10.24042/febi.v1i2.150.
Full textAbstract:
Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement. Analysis tool used to prove the hypothesis of this study is an independent sample t-test.The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement and Value Added Statement, while the BOPO ratio between the Income Statement and the Value Added Statement there is not a difference.
17
van Staden, C. J. "The usefulness of the value‐added statement in South Africa." Managerial Finance 24, no. 11 (November 1998): 44–59. http://dx.doi.org/10.1108/03074359810765705.
Full text
18
Haller, Axel, and Chris van Staden. "The value added statement – an appropriate instrument for Integrated Reporting." Accounting, Auditing & Accountability Journal 27, no. 7 (August 27, 2014): 1190–216. http://dx.doi.org/10.1108/aaaj-04-2013-1307.
Full text
19
최은주. "The Usefulness of Value-Added Statement for Co-operative Accounting." KOREAN JOURNAL OF COOPERATIVE STUDIES 37, no. 1 (April 2019): 21–40. http://dx.doi.org/10.35412/kjcs.2019.37.1.002.
Full text
20
Ianniello, G. "The voluntary disclosure of the value added statement in annual reports of Italian listed companies." Agricultural Economics (Zemědělská ekonomika) 56, No. 8 (August 20, 2010): 368–78. http://dx.doi.org/10.17221/65/2010-agricecon.
Full textAbstract:
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic motivation to use value added reporting is linked to the general process of disclosing financial information in a certain business and cultural environment. In this framework, a question arises about the possible role of the value added statement as a way of accounting communication in the global economy. A survey of 211 published financial statements for the fiscal period 2003 of Italian listed companies shows that the publication of the value added statement in the annual reports is a marginal phenomenon. However, the industrial and services firms voluntarily present in their annual report and income statements rearranged to expose the (industrial) value added by only looking at the production perspective, with a possible interpretation in terms of cost efficiency.
21
Mthembu, Zoleka, and Seugnet Bronkhorst. "Effect of value-added services on transactional behaviour." Business and Management Review 11, no. 02 (December 15, 2020): 149–60. http://dx.doi.org/10.24052/bmr/v11nu02/art-18.
Full textAbstract:
Traditional banking methods evolved and include services as a method of differentiation, reducing operating costs, and providing additional benefits to the customer. Banks re-invented themselves and provide innovative solutions to remain competitive. This research explores whether using value added services contributed to changes in transactional banking behaviour and was done in one of the largest banks in South Africa over a period of four months. Two banking products in the youth customer segment were selected. The control group received one treatment at the beginning of the four-month period, and the experimental group received a further three treatments at different times of each month. Two data sets (1) VAS usage and (2) bank transactions were analysed. The results showed that the intervention had a positive effect on transactional banking behaviour. Additional causative factors were identified that increased the usage of value-added services and increased transactional banking behaviour.
22
Amerieska, Siti. "PELAPORAN KEUANGAN ORGANISASI NIRLABA: REKONSTRUKSI SHARIA VALUE ADDED STATEMENT BERBASIS AMANAH." El Muhasaba: Jurnal Akuntansi 8, no. 1 (April 17, 2018): 16. http://dx.doi.org/10.18860/em.v8i1.4955.
Full textAbstract:
Penelitian ini bertujuan untuk melakukan analisis penyusunan laporan keuangan pada oraganisasi nirlaba di bidang sosial keagamaan dan merekonstruksi laporan keuangannya berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 45 dengan <em>Shariah Value Added Statement. </em>Penelitian ini termasuk penelitian kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa laporan yang dibuat oleh organisasi nirlaba belum sesuai dengan PSAK 45. Namun penyajian informasi keuangan secara fisik pada PSAK45 belumlah cukup karena tidak menggambarkan pencapaian tujuan organisasi seutuhnya, dalam artian seperti organisasi nirlaba berdasarkan aktivitas yang dilakukan berdasar amanah antara pihak prinsipal (pemilik sumber daya) kepada pihak <em>stewards</em> (manajemen) untuk mengelola dana sosial, untuk itu perlu laporan yang memberikan nilai tambah informasi atas pengelolaan sumber daya tersebut secara amanah. Sehingga pada peneliitian ini dimunculkan konsep laporan nilai tambah yang berbasis <em>shariah</em> pada yayasan amil zakat. Makna nilai tambah pada organisasi niurlaba berbeda dengan organisasi profit, organisasi profit dasar distribusi nilai tambah berdasarkan <em>income, </em>sedangkan pada organisasi nirlaba konsep nirlaba didasarkan pada akuntabilitas pengelolaan dana.<em>Shariah Value Added Statement</em> memberikan alternatif penyampaian informasi keuangan.
23
Faisal, Agus. "Comparison of Income Statement Approach and Shari'ate Value Added Statement Approach in Assessing the Financial Performance of Islamic Banks in Indonesia." Global Review of Islamic Economics and Business 4, no. 2 (October 9, 2016): 115. http://dx.doi.org/10.14421/grieb.2016.042-05.
Full textAbstract:
The purpose of this study is to comparison in financia performance of Islamic banks in Indonesia by using the Income Statement (IS) approach and Shari'ate Value Added Statement (SVAS) approach. The type of research is quantitative, sample using a purposive sampling technique with the criteria of Islamic banks in Indonesia the which presents a financial annual report the period 2008-2012. Financial ratios used consisted of Return On Asset (ROA), Return on Equity (ROE), the ratio between the total net income by total productive assets (LBAP), Net profite Margin (NPM), and Operating Expense to Operation Income (OEOI), Analysis tool used to prove the hypothesis of this study is an independent sample t-test and Mann Whitney U. The result Showed that the average financial ratios (ROA, ROE, LBAP, NPM and OEOI) there are differences singnificant between the model of IS and SVAS. Differences in the ratio of financial performance is due to the differences in the design of the presentation and disclosures relating to profit and added value. Income Statement "IS" looked at income as profit, whereas the Shari'ate Value Added Statement "SVAS" looked at income as an added value.
24
Tannock, Ian, Carolyn J. Presley, and Leonard B. Saltz. "Value-Added Decisions in Oncology." American Society of Clinical Oncology Educational Book, no. 39 (May 2019): 122–31. http://dx.doi.org/10.1200/edbk_238831.
Full textAbstract:
Registration of new anticancer drugs is decided too often not by their clinical value but by a p value. Approval is granted if the difference in an acceptable time-to-event outcome measure differs between experimental and control arms of a randomized controlled trial, such that the null hypothesis can be rejected based on a statistical test that meets the arbitrary criterion of p < .05. However, as stated by the American Statistical Association, a p value does not measure the size of an effect or the importance of a result; it does not provide a good measure of evidence related to a hypothesis, and policy decisions should not be made on the basis of whether a p value passes a specific threshold. Unfortunately, this statement is ignored by most journals, which emphasize p values in reporting results of clinical trials, and by regulatory agencies, such as the U.S. Food and Drug Administration and the European Medicines Agency; a significant p value is often a necessary and sufficient criterion for granting marketing approval. As a result, pharmaceutical companies often design large trials to increase the probability that a small difference in the primary outcome measure will be “significant.” Moreover, the market price set for such drugs bears no relationship to the level of their benefit; drugs with small effects on outcome are sold at roughly the same price as “good drugs” that convey substantial benefit.
25
Mohamad, Nangsi, Lanto Miriatin Amali, and Meriyana Franssisca Dungga. "ANALISIS KINERJA KEUANGAN BERDASARKAN ECONOMIC VALUE ADDED (EVA) DAN FINANCIAL VALUE ADDED (FVA) (STUDI KASUS PADA PT. NIPPON INDOSARI CORPINDO TBK. TAHUN 2014-2018)." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7, no. 2 (August 30, 2020): 103. http://dx.doi.org/10.12928/j.reksa.v7i2.2800.
Full textAbstract:
Analysis of Financial Performance based on Economic Value Added (EVA) and Financial Value Added (FVA) (Case Study at PT. Nippon Indosari Corpindo Tbk in 2014-2018). Bachelor’s Degree Program in Management, Faculty of Economics, State University of Gorontalo. The principal sepervisior is Lanto Miriatin Amali, S. Sos., M.Si., and the co-supervisor is Meriyana Frsansissca Dungga, SE, MM. The research objective was to find out the financial performance of company based on analysis Economic Value Added (EVA) and Financial Value Added (FVA) from 2014 to 2018 at PT. Nippon Indosari Corpindo Tbk. The research data were obtained through financial statement in Indonesia Stock Exchange in form of company’s annual statement. The research data were secondary data. The research method used quantitative descriptive. The research sample focused on PT. Nippon Indosari Corpindo Tbk at Indonesia Stock Exchange (IDX). The research finding indicated that the result of calculation from economic value added (EVA) and Financial Value Added (FVA) at PT. Nippon Indosari Corindo Tbk listed in Indonesia Stock Exchange (IDX) fluctuated or limit of economic value added and limit of financial value added were dynamic expriencing movement although the condition of value was dynamic (up-down). Yet the average value of both was > 0 (positive) so that it was assumed to have been able to create economic value added and financial value added.
26
Dou, Guowei, Xudong Lin, and Xiaoping Xu. "Value-added service investment strategy of a two-sided platform with the negative intra-group network externality." Kybernetes 47, no. 5 (May 8, 2018): 937–56. http://dx.doi.org/10.1108/k-06-2017-0215.
Full textAbstract:
Purpose Considering the resource constraint, this paper aims to study how to make value-added service (VAS) investment strategy considering the negative intra-group network externality on the seller side from the perspective of a two-sided platform. Design/methodology/approach The authors use the dynamic game theory, optimization, sensitive analysis and numerical study in this research. The authors model their research question from the perspective of the dynamic game theory, and through optimizing the platform’s profit function, the equilibrium results in terms of VAS investing and pricing strategies are derived. To explore the characteristics of the optimal strategies, sensitive analysis is used, and numerical studies are conducted to further illustrate the analytical results. Findings It is found that the intra-group network externality is not necessarily the determinant for VAS investment strategy, and its overall negative impact can be overtaken by the investment in certain conditions. The optimal VAS investment level decreases in the negative intra-group network externality. Though the VAS investment is on the seller side, it has either positive or negative impact on the pricing for buyers. Moreover, for a stronger intra-group network externality among sellers, the two-sided prices could either increase or decrease. Research limitations/implications The authors implicate how the intra-group network externality reduces the investment benefit and impacts the other side users. The limitation of considering the intra-group network externalities on only one side needs further extension. Practical implications The authors provide insights for platform operators in how to use recourse to improve users’ utility and how to price the two sides when competition exists on the seller side. Originality/value This study specifies the role of negative intra-group network externality in determining the investment and pricing strategy of a two-sided platform in addition to the positive inter-group network externality.
27
Sahoo, Bharata Bhusan, and Alok Kumar Pramanik. "Value Added: Technique for Corporate Performance Measurement under Social Perspective." KINERJA 21, no. 1 (April 10, 2017): 109. http://dx.doi.org/10.24002/kinerja.v21i1.1038.
Full textAbstract:
Financial Analysts consider as profit the most important measure of business performance. Profit may be expressed in terms of money value and measured as sales margin percentage or be calculated as return of investment. These, in any form, are used as basis for measure of business performance. In recent years, considerable interest have been shown in the use of value added as an alternative or additional approach to measure the operational efficiency and profitability of a business. A lot of discussion have been going on about reporting the performance of an organization in terms of value added rather than conventional profit or loss. The information disclosed by the Statement of Value Added, based on Value Added Accounting and reporting is considered to be much more useful than that disclosed by the conventional profit and loss account in providing a realistic basis for measuring the economic performance of an organization. The concept has received great attention in accounting practices with the emergence of large corporations having significant bearing on the society and finally on the economy for multi-dimensional impact over and above the owners. Value added system is a very useful measure of judging the performance of an enterprise for managerial decision-making and for inter-firm comparison.Keywords: Value Added; Value Added Accounting and Reporting, Value Added Statement, Annual Report.
28
Faccia, Alessio, Francesco Manni, and Fabian Capitanio. "Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure." Sustainability 13, no. 16 (August 9, 2021): 8876. http://dx.doi.org/10.3390/su13168876.
Full textAbstract:
Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of profit and loss and other comprehensive income for the period (from now on, also identified in short as “Income Statement”, or “IS”). XBRL standards ensure compliance and consistency in financial statements’ drafting and filing. XBRL taxonomies reflect the Income Statement IFRS disclosure requirement in the {310000} and {320000} codifications, respectively. Given the recent EU enhanced regulations that proposed extend mandatory ESG reporting to SMEs, this study aims to design and recommend an additional Income Statement to embed structured Environmental, Social, and Governance (ESG) disclosure. A restatement of the IS is organised following an adjusted Value-Added perspective to fit the purpose of sustainability disclosure. The above-mentioned Income Statement should be suitable and adaptable for entities of any size and operating in any industry. This goal can be achieved through customised input weighting. Therefore, this applied research can fill a current financial ESG disclosure gap, ensuring financial statements’ comparability and encouraging additional mandatory disclosures through standardisation. Two more items in the XBRL (IFRS-based) structure are suggested, leading to the introduction of one fully structured statement “{330000}—Statement of comprehensive income, profit or loss, by Added Value, ESG based” and a semi-structured “{814000}—Notes—ESG Ratings and Reporting” to better discuss and disclose the assumptions and results of the ESG Statement.
29
..... "ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK BRI SYARIAH MENGGUNAKAN LAPORAN LABA RUGI DAN NILAI TAMBAH." Journal Of Institution And Sharia Finance 3, no. 1 (July 8, 2020): 113–24. http://dx.doi.org/10.24256/joins.v3i1.1446.
Full textAbstract:
Abstract: This study is entitled "Comparative analysis of financial performance of PT. Bank BRISyariah uses the income statement and value added "with the aim of finding out how the financial performance of BRI Syariah Bank is based on the added value and income statement. While the research method used in this study is a qualitative descriptive method and will later describe the financial performance condition of BRI Syariah Bank. This study concludes that the financial performance of BRI Syariah Bank in the period 2013 to the period 2014 experienced a significant decline, while in the following period it experienced a significant increase.Keywords: Financial performance, value added, income statement. Abstrak: Penelitian ini berjudul “Analisis perbandingan kinerja keuangan PT. Bank BRISyariah menggunakan laporan laba rugi dan nilai tambah” dengan bertujuan untuk mencari tahu bagaiaman kinerja keuangan Bank BRI Syariah berdasarkan nilai tambah dan laporan laba rugi. Sedangkan metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dan nantinya akan menggambarkan kondisi kinerja keuangan Bank BRI Syariah. Penelitian ini menyimpulkan bahwa kinerja keuangan Bank BRI Syariah pada periode 2013 ke periode2014 mengalami penurunan yang signifikan, sedangkan pada periode berikutnya mengalami kenaikan yang signifikan.Kata kunci: Kinerja keuangan, nilai tambah, laporan laba rugi.DAFTAR PUSTAKA Abdul Karim, Adiwarman, Bank Islam “Analisis Fiqih dan Keuangan”, Edisi III: Jakarta: PT. RajaGrafindo Persada,2008. Damastuti, Isnaini Endah, Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Menggunakan Income Statement Approach dan Value Added statement Approach, Semarang: Skripsi, 2010. Ghosali, Imam,Aplikasi Analisis Multivariate Dengan Program Spss, Semarang: Undip2005. Harahap, Sofyan Safri, Menuju Perumusan Teori Akuntansi Islam, Jakarta: Pustaka Quantum,2006 http://brisyariah.co.id http://repository.usu.ac.id/bitstream/123456789/26406/4/Chapter%20II.pdfMulawarman, Aji Dedi. Akuntansi syariah, Teory, Konsep dan Laporan Keuangan, Jakarta, Publishing Company,2009 Muthaher, Osmad. Akuntansi Perbankan Syariah, Cet.I; Yogyakarta, Graha Ilmu, 2012 Nurhayati, Sri dan Wasilah, Akuntansi Syariah di Indonesia, Cet.II; Jakarta: Salemba Empat,2008 Reza, M. Amrullah Putra Tara, Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Menggunakan Pendekatan Laba Rugi (Income Statement) dan Nilai Tambah (Value Added Statement), Semarang: Skripsi, 2014. oemitra, Andri, M.A, Bank dan Lembaga Keuangan Syariah, Edisi I, Cet.II; Jakarta: Kencana Prenada Media Group, 2010 Sugiono, Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed Methods), Bandung: Alfabeta CV. Suwanto, Perbandingan Kinerja Keuangan Bank Syariah dengan Pendekatan IncomeStatement Approach dan Value Added Approach, Semarang: Journal, 2011. Triyuwono, Iwan, Respektif Metodologi dan Teori Akuntansi Syariah, Jakarta: PT. RayaGrafindo Persada, 2006. Usman, Rachmadi, Aspek Hukum Perbankan Syariah Di Indonesia, Jakarta: Sinar Grafika,2012.
30
van Staden, Chris. "Aspects of the usefulness of the value added statement in South Africa." Social and Environmental Accountability Journal 20, no. 1 (January 2000): 11–14. http://dx.doi.org/10.1080/0969160x.2000.9651626.
Full text
31
Brousseau, E., and B. Quelin. "Users’ Knowledge as a Specific Asset: The Case of the Valued Added Services." Journal of Information Technology 7, no. 4 (December 1992): 233–43. http://dx.doi.org/10.1177/026839629200700406.
Full textAbstract:
This article examines the value-added services (VAS) market. The production of these services requires the cooperation of assets and competences owned by different categories of firms. The first part of the paper points out the nature of the services and identifies a number of firms which are involved in the VAS production. The second part of the paper is based on a statistical analysis of an original sample. Three classes of services are discriminated: enhanced communication services, dedicated services, and information services. Then, we focus our attention on the dedicated services. A detailed analysis of this category enables us to identify three sub-groups of services: specialized communication services, community services and on line transaction services. Moreover the production of these dedicated services is driven by users. It is concluded that users have gained control over a wide segment of the VAS market because they own some specific competences and knowledge.
32
Saxena, Neetesh, Mauro Conti, Kim-Kwang Raymond Choo, and Narendra S. Chaudhari. "BAS-VAS: A Novel Secure Protocol for Value Added Service Delivery to Mobile Devices." IEEE Transactions on Information Forensics and Security 15 (2020): 1470–85. http://dx.doi.org/10.1109/tifs.2019.2940908.
Full text
33
Gallizo, José L. "Re‐examination of employee reductions and the value‐added statement: A personal polemic." Social and Environmental Accountability Journal 22, no. 1 (January 2002): 12–14. http://dx.doi.org/10.1080/0969160x.2002.9651667.
Full text
34
Castelli, Marco, Marco Comerio, and Marco Cremaschi. "Towards the Definition of Value-added Services for Citizens: a New Model for the Description of Public Administration Services." INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 4, no. 1 (June 30, 2013): 166–73. http://dx.doi.org/10.24297/ijmit.v4i1.4635.
Full textAbstract:
The Italian Public Administration (PA) consists in a wide set of local authorities (i.e., regions, provinces and municipalities) providing services to citizens, each with its own administrative autonomy. Actually, it often happens that Italian citizens have difficulties in discovering and using services that they need in the course of their lifes. Several Italian initiatives, suchas the SMART (Services and Meta-services for smart e-Government) project, aim to simplify the interaction between Italian citizens and the PA trought the definition of value -added services. A value-added service (VAS) guides the citizen in the fruition of all services needed along a life event (e.g., the change of address). In this paper, we present a new version of the Italian Public Administration Service (IPAS) model defined for the description of PA services. We will show how the new model supports the description of concepts that simplifies the definition of VAS. A case study defined in the context of the SMART project will be presented.
35
Bimo Sutomo, Subagyo, and Martha Kurnia Kusumawardani. "Effects of Elastic Taping Application Added on Conventional Rehabilitation Therapy to Improve Shoulder Pain and Upper Extremity Motor Function on Subacute Phase Stroke Patients with Shoulder Subluxation." Indonesian Journal of Physical Medicine & Rehabilitation 9, no. 2 (July 30, 2021): 27–44. http://dx.doi.org/10.36803/ijpmr.v9i2.270.
Full textAbstract:
ABSTRACTIntroduction: To determine the effect of adding elastic taping to conventional rehabilitation therapy on the improvement of shoulder pain and motor function of the upper limbs in patients with subacute strokewith shoulder subluxation.Methods: Research subjects who met the inclusion criteria were recruited from medical rehabilitation clinic in RSUD Dr, Soetomo. The total research subjects were 20 people (10 in treatment group and 10 incontrol group). The parameters were Visual Analoque Scale (VAS) for assessing shoulder pain and Fugl Meyer Assessment (FMA) for assessing motor function in the upper limbs.Results: There were significant differences before and after therapy for 3 weeks for VAS (p value = 0.00) in the treatment and control groups, there were significant differences in FMA in the treatment group (p value = 0.04), there were no significant difference in FMA in the control group (p value = 0.06). There was no significant difference in changes of VAS (p value = 0.23) and FMA (p value = 0.32) between the treatment and control groups before and after therapy for 3 weeks.Conclusion: The treatment group and the control group gave the same results on improvement of shoulder pain and motor function of the upper limbs before and after therapy for 3 weeks. There was an improvement in motor function of the upper limbs in the treatment group and there was no improvement in motor function of the upper limbs in the control group befor e and after therapy for 3 weeks.Keywords: conventional rehabilitation therapy, elastic taping, Fugl Meyer Assessment (FMA), Glenohumeral subluxation (GHS), Hemiplegic shoulder pain (HSP), Visual Analoque Scale (VAS).
36
Soekarso, Soekarso. "Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan." Winners 10, no. 2 (September 30, 2009): 156. http://dx.doi.org/10.21512/tw.v10i2.710.
Full textAbstract:
In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the company through a ratio of effectiveness, efficiency, productivity, profitability, liquidity, and solvability. Analysis shows that whenever actual value of financial ratios is above standard it means the company is healthy, and when the actual value of financial ratios is below the standard, it reversely means that companies are not healthy.
37
Michael, Agilebu Ogechi. "Dividend Decision and Economic Value Added of Quoted Nigeria Manufacturing Firms." American Economic & Social Review 5, no. 2 (July 25, 2019): 45–59. http://dx.doi.org/10.46281/aesr.v5i2.363.
Full textAbstract:
This study examined the effect dividend decision and economic value added of quoted manufacturing firms in Nigeria. The objective is to examine if dividend decision have any effect on economic valued added of the Nigeria firms. Cross sectional data was sourced from financial statement of 15 quoted manufacturing firms. Economic valued added was proxy for dependent variables while dividend yield, dividend payout ratio, retention ratio and dividend per share were proxy for predictor variables. After cross examination of the validity of the pooled effect, fixed effect and the random effect, the study accepts the fixed effect model. Findings revealed that75 percent variation from the fixed effect results on economic value added of the manufacturing firms. Beta coefficient of the predictor variables found that dividend yield have negative effect on economic value added while dividend per share, dividend payout ratio and retention ratio has positive and significant effect on economic value added of the quoted manufacturing firms. It’s therefore recommend that constant dividend decision should be maintained among the quoted manufacturing firms and retention forms should be properly invested and the investment environment should be well managed to increase economic value added through the dividend decision channel.
38
Loh, Patricia, Edward Fottrell, James Beard, Naor Bar-Zeev, Tambosi Phiri, Masford Banda, Charles Makwenda, Jon Bird, and Carina King. "Added value of an open narrative in verbal autopsies: a mixed-methods evaluation from Malawi." BMJ Paediatrics Open 5, no. 1 (February 2021): e000961. http://dx.doi.org/10.1136/bmjpo-2020-000961.
Full textAbstract:
BackgroundThe WHO standardised verbal autopsy (VA) instrument includes closed questions, ascertaining signs and symptoms of illness preceding death, and an optional open narrative. As VA analyses increasingly use automated algorithms, inclusion of narratives should be justified. We evaluated the role of open narratives on VA processes, data quality and respondent’s emotional stress.MethodsA mixed-methods analysis was conducted using VA data for child deaths (0–59 months), between April 2013 and November 2016 in Mchinji district, Malawi. Deaths were prospectively randomised to receive closed questions only or open narrative followed by closed questions. On concluding the VA, interviewers self-completed questions on respondents’ emotional stress. Logistic regression was used to determine associations with visible emotional distress during VAs. A group discussion with interviewers was conducted at the project end, to understand field experiences and explore future recommendations; data were coded using deductive themes.Results2509 VAs were included, with 49.8% (n=1341) randomised to open narratives. Narratives lasted a median of 7 minuntes (range: 1–113). Interviewers described improved rapport and felt narratives improved data quality, although there was no difference in the proportion of deaths with an indeterminate cause using an automated algorithm (5.3% vs 6.1%). The majority of respondents did not display visible emotional stress (81%). Those with a narrative had higher, but not statistically significant, odds of emotional distress (adjusted OR: 1.20; 95% CI: 0.98 to 1.47). Factors associated with emotional stress were: infant deaths versus neonates; deaths at a health centre or en-route to hospital versus home; and higher socioeconomic status. Non-parental respondents and increased time between death and interview were associated with lower odds of emotional distress.ConclusionConducting an open narrative may help build rapport, something valued by the interviewers. However, additional time and emotional burdens should be further justified, with quality and utility of narratives promoted through standardised recommendations.
39
Wardoyo, Dwi Urip. "KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 3 (October 15, 2018): 223–32. http://dx.doi.org/10.36226/jrmb.v3is1.140.
Full textAbstract:
This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies.
Keywords : Financial performance, Economic Value Added (EVA)
40
Page, Colleen, and Mansour Rahimi. "Concurrent and Retrospective Verbal Protocols in Usability Testing: Is there Value Added in Collecting Both?" Proceedings of the Human Factors and Ergonomics Society Annual Meeting 39, no. 4 (October 1995): 223–27. http://dx.doi.org/10.1177/154193129503900401.
Full textAbstract:
This study compared the relative sensitivities of the concurrent and retrospective verbal protocol methods in an error analysis of human-computer interaction. Twelve subjects performed bibliographic retrieval tasks in “walk-up-and-use” usability test sessions. Each subject provided concurrent “think aloud” verbal reports throughout task performance, and then provided retrospective verbal reports while viewing their video taped performance without sound. Verbal reports that related specifically to errors were encoded as mistakes or slips, in an error classification schema which distinguished errors of intent (mistakes), from unintentional errors (slips). These data were analyzed in a 2×2 (error type x verbal protocol) repeated measures analysis of variance. In a second design, verbal protocols were encoded by statement type and analyzed in a 3×2 (statement type x verbal protocol) repeated measures analysis of variance. This study demonstrated an interaction between concurrent and retrospective methodologies and the types of error-related statements elicited. In addition, this within-subjects study supported the findings of the previous between-groups study (Bowers and Snyder, 1990). The findings support the practice of collecting concurrent verbal reports and then following up with retrospective verbal reports to collect additional information about mistakes and complex design problems.
41
Cahan, Steven F., and Chris J. van Staden. "Black economic empowerment, legitimacy and the value added statement: evidence from post-apartheid South Africa." Accounting & Finance 49, no. 1 (March 2009): 37–58. http://dx.doi.org/10.1111/j.1467-629x.2008.00280.x.
Full text
42
Yuniarsih, Nia. "Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan." BIP's JURNAL BISNIS PERSPEKTIF 9, no. 1 (January 31, 2017): 67–77. http://dx.doi.org/10.37477/bip.v9i1.41.
Full textAbstract:
The objective of this study is to examine the influence of Intellectual Capital to Profitability. This study takes sample from 38 bank at the Indonesia Stock Exchange (IDX), which were published in financial report from 2015-2016. The sample was determined based on the following criteria: (a) issued its financial statement ended 31 December; and (b) reporting earnings ended December 31, 2015 and 31 December 2016. Intellectual Capital were measured by Value Added, Value Added of Capital Employed and Structural Capital Value Added. Profitability was measured by Net Profit Margin. The research hypotheses were tested using single regression. The results of this research show that Intellectual Capital had positive significant influence on profitability.
43
Moravec, Lukáš, Jana Hinke, and Monika Borsiczká. "VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction." DANUBE 12, no. 1 (March 1, 2021): 45–60. http://dx.doi.org/10.2478/danb-2021-0004.
Full textAbstract:
Abstract The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015–2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5.54% and for 2016 by 4.00%.
44
Chetty, Raj, John Friedman, and Jonah Rockoff. "Discussion of the American Statistical Association's Statement (2014) on Using Value-Added Models for Educational Assessment." Statistics and Public Policy 1, no. 1 (November 7, 2014): 111–13. http://dx.doi.org/10.1080/2330443x.2014.955227.
Full text
45
MALGWI, CHARLES A., and DEREK E. PURDY. "A Study of the Financial Reporting Dichotomy of Managers' Perceived Usefulness of the Value Added Statement." Business and Society Review 114, no. 2 (June 2009): 253–72. http://dx.doi.org/10.1111/j.1467-8594.2009.00342.x.
Full text
46
Gallizo, Jose Luis, Cecilio Mar-Molinero, Jordi Moreno, and Manuel Salvador. "Family business and value-added distribution: a socioemotional wealth approach." Academia Revista Latinoamericana de Administración 30, no. 1 (March 6, 2017): 2–22. http://dx.doi.org/10.1108/arla-05-2015-0099.
Full textAbstract:
Purpose Research has demonstrated that family businesses limit the goal of maximizing profits in exchange for maintaining control of the company and passing control to future generations. However, these decisions are not always shared by the stakeholders who are outside the family context, making tensions arise within the company that may affect profitability and the share prices of the family business. The purpose of this paper is to analyse the internal tensions in family businesses in the value-added (VA) distribution, and whether these tensions harm their performance as a result of the restrictions under which these companies operate. Design/methodology/approach A factor analysis has been used to measure the tension that results from VA distribution of a sample of 105 Spanish listed firms for the 2005-2012 period. A regression analysis has been used to study the impact of this tension on their share prices. Findings Results show that being a family business has a positive effect on the business tension factor and that returns and share prices are inversely related to tension factors. Thus, the authors conclude that the decision to maintain control over the family business threatens profitability and share prices. Social implications An analysis of distribution of VA in family businesses sheds light on whether or not the management in its decisions preserves its socioemotional wealth (SEW) generating tensions among its economic agents, affecting its profitability and continuity. This knowledge is important for company stakeholders and future investors. Originality/value This is the first study in which the value-added statement is used to analyse how the management style of firms, and especially family businesses, are seeking to preserve their SEW and internal tensions generated by them.
47
Sonia, Lita. "The Effect of Economic Value Added (EVA) and Return on Assets (ROA) on Stock Returns." Almana : Jurnal Manajemen dan Bisnis 4, no. 3 (December 17, 2020): 441–53. http://dx.doi.org/10.36555/almana.v4i3.1504.
Full textAbstract:
Financial information on companies that go public is useful for investors as a basis for evaluating a company to make investment choices. One of the aspects that will be assessed by investors is financial performance. Recently, a new approach has been developed in measuring performance known as Economic Value Added (EVA). and Return On Assets (ROA). This study aims to determine the effect of Economic Value Added and Return On Assets on Stock Returns in the companies sub-sector of beauty and household needs. This study uses a non-probability sample because the company’s income statement and balance sheet are incomplete. Data collection was performed using internet hard reset library research and journals. Statistical methods use multiple linear regression with hypothesis testing partial statistical tests ( t-test) and simultaneous tests (f-test). The result of this indicates that the Economic Value Added partiality influences Stock Return and Return On Assets does not affect the Stock return. This is indicated by the calculated t-value of variable X1= sig 0,024, X2= t-value 2,713 partially no effect on stock returns. While simultaneously obtained the calculated f-value of 3,936. This the obtained that Economic Value Added and Return On Assets simultaneously effect on Stock Returns.
48
Faccia, Alessio, Leonardo José Mataruna-Dos-Santos, Hussein Munoz Helù, and Daniel Range. "Measuring and Monitoring Sustainability in Listed European Football Clubs: A Value-Added Reporting Perspective." Sustainability 12, no. 23 (November 25, 2020): 9853. http://dx.doi.org/10.3390/su12239853.
Full textAbstract:
All sports have their roots and connection in some way to the Olympic spirit, and therefore fall within the vision and mission of the Olympic Committee, which has a central aim of “building a better world”. This is a fundamental value of the Olympics and sustainability is a “working principle” of this. This research analyses the performance of professional European football teams that are publicly listed on stock markets, analysing their income statements and factoring in how the value-added perspective is impacting professional sport. The methodology we use considers the sustainable contribution of the distribution of added value. The Value-Added Statement is considered as a part of broader Corporate Social Responsibility (CSR), which can be traced back as a concept to the late 1970s. It is still in widespread use and is regarded as being both a credible and a tested measure. In this paper, the authors apply a slightly modified and simplified version of this value-added approach to all publicly listed European football clubs and use these as a proxy for wider professional sport. This research demonstrates that, although most professional sports clubs are profit-oriented, the distribution of wealth generated by the added value is unbalanced. In most cases, at least in financial terms, the data shows shareholders are the most disadvantaged, whereas athletes are the most rewarded.
49
Maria Priego, Alba, Montserrat Manzaneque Lizano, and Elena Merino Madrid. "Business failure: incidence of stakeholders’ behavior." Academia Revista Latinoamericana de Administración 27, no. 1 (May 27, 2014): 75–91. http://dx.doi.org/10.1108/arla-12-2013-0188.
Full textAbstract:
Purpose The purpose of this paper is to analyze the potential impact of stakeholders’ behavior on business failure, through its influence on the generation and distribution of value added. Design/methodology/approach Using a sample of 2,277 Spanish SMEs – half of which were businesses that failed during the years 2006‐2009 – the authors conducted an empirical study on a number of variables representing the participation of stakeholders in the generation and distribution of value added. This was undertaken in order to discern differential behavior between the variables and prove their usefulness in predicting business failure. For this purpose, a mean difference analysis between failed and non‐failed businesses and a multivariate logistic regression model were applied. Findings The results obtained show that the stakeholders’ behavior in relation to their participation in the generation and distribution of value added, affects the likelihood of business failure. Originality/value This paper provides empirical evidence of the influence of stakeholders’ behavior on the likelihood of business failure, through their participation in the generation and distribution of value added. The results are useful for creating management strategies because they offer advice on the implementation of business management models based on the stakeholder approach, and on the appropriate involvement of all those who make up the conglomerate in the generation and distribution of value added. They also emphasize the value of recording information related to the Value‐Added Statement in order to explain a firm's level of dependence on its stakeholders and assess the firm's risk of insolvency.
50
Mazzioni, Sady, Sheila Jeane Schulz, and Roberto Carlos Klann. "A Demonstração do Valor Adicionado Expandido Aplicada em uma Entidade Sem Fins Lucrativos." Future Studies Research Journal: Trends and Strategies 6, no. 1 (July 30, 2014): 83–110. http://dx.doi.org/10.24023/futurejournal/2175-5825/2014.v6i1.152.
Full textAbstract:
his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State of Santa Catarina, Brazil. The study´s object was Indaial´s Women's Network Against Cancer (SC), an association of social and philanthropic purpose, deemed of both municipal and state public interest. Study results indicate that the value added statement -compiled as of financial information gathered at the researched institution– presents both employees and the government as being the prime beneficiaries of the wealth therein generated. Once both acknowledgement and measurement of volunteer service derived social entries are incorporated, compiled value added figures raise 82.92%. This disclosure approach extends the scope of beneficiaries of generated wealth beyond that of employees and government to include the organization itself - which receives social care program preparation and management services - and society as a whole, the ultimate addressee of services deployed by non-profit entities. One may come to the conclusion that social accounting concepts enable the understanding of both social and economic dynamics of this kind of organization.