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Artykuły w czasopismach na temat „Cash flow composition”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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1

Kordestani, Gholamreza, Vahid Biglari, and Mehrdad Bakhtiari. "Ability of Combinations of Cash Flow Components to Predict Financial Distress." Business: Theory and Practice 12, no. (3) (2011): 277–85. https://doi.org/10.3846/btp.2011.28.

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The aim of this research is to provide a model that predicts company's financial distress on the basis of the operational, investment and financing components of its cash flow statement. To prevent bankruptcy and its negative consequences that among them are abuse of creditors, investors, management and employees' right, the prediction of financial distress and its probable consequence such as bankruptcy is essential. To serve this purpose, for the research 70 reliable firm-years and 70 distressed firm-years within the years 1995 to 2008 were selected from Tehran stock exchange. Considering th

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Tannia, Josellin, and Widyasari Widyasari. "FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR." Jurnal Paradigma Akuntansi 5, no. 1 (2023): 513–23. http://dx.doi.org/10.24912/jpa.v5i1.22454.

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This study aims to prove the effect of operating cash flow, leverage, firm size, the composition of the board commissioners, and managerial ownership on earnings persistence in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection technique used was purposive sampling and as many as 30 companies met the sample criteria. This study uses panel data that is processed using Eviews version 12.0 and Microsoft Excel 2016. The results of this study conclude that the leverage variable affects earnings persistence significantly negatively, w

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3

Sianturi, Antar MT, Magda Siahaan, and Arya Pradipta. "Capital Structure Analysis: Key Financial Indicators in Manufacturing." Journal of International Accounting, Taxation and Information Systems 1, no. 4 (2024): 233–42. https://doi.org/10.70865/jiatis.v1i4.69.

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This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure. It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest

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Ardiansyah, Misnen. "Accounting Conservatism in the Perspective of Positive Accounting Theory: A Study of Islamic Banking in Indonesia." Asian Economic and Financial Review 12, no. 6 (2022): 380–96. http://dx.doi.org/10.55493/5002.v12i6.4500.

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Conservative accounting in Islamic banking is a crucial issue. This research aims to analyze the influence of executive compensation, the debt covenant, political cost, the composition of the commissioner board, the audit committee, and operating cash flow on the principle of accounting conservatism practiced in Islamic banking in Indonesia. Using data for 13 Islamic banks from 2014 to 2018 and employing panel regression, this study revealed that debt covenant, political cost, and operating cash flow significantly influence accounting conservatism. This result reconfirms the Positive Accountin

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Athief, Fauzul Hanif Noor, Anissa Hakim Purwantini, and Hafizah Abdul Rahim. "Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia." IQTISHODUNA: Jurnal Ekonomi Islam 11, no. 1 (2022): 43. http://dx.doi.org/10.54471/iqtishoduna.v11i1.1140.

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Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-di

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GUPTA, RAJ. "RATIO ANALYSIS OF AXIS BANK." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 04 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem30973.

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This report presents a thorough examination of AXIS Bank's financial performance utilizing ratio analysis as the primary tool. Ratio analysis offers a quantitative method to assess the bank's financial health and operational efficiency by comparing key financial metrics over time and against industry benchmarks. The analysis begins by evaluating AXIS Bank's current ratio, which measures the proportion of current assets to current liabilities. A higher current ratio indicates a greater ability to cover short-term obligations, suggesting a healthy liquidity position. Conversely, a lower ratio ma

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7

Tetiana, Kovtun, and Smrkovska Victoriya. "DEVELOPMENT OF A CASH FLOW MODEL FOR THE ECO-LOGISTICS SYSTEM PROJECT." TECHNOLOGY AUDIT AND PRODUCTION RESERVES 6, no. 2(56) (2020): 26–33. https://doi.org/10.15587/2706-5448.2020.220964.

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<em>The object of this study is the flow of funds received during the life cycle of the project of an eco-logistics system as a modern transformational model of the logistics system, which makes it possible to achieve the environmental goals within the concept of sustainable development. Changing the worldview of mankind requires the application of contemporary approaches for managing the projects of eco-logistics systems that meet the requirements for reducing the eco-destructive impact on the environment.</em> <em>The need to take into consideration and eliminate the negative consequences of

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Saghezchi, Amirhossein, Vesal Ghassemzadeh Kashani, and Faraz Ghodratizadeh. "A Comprehensive Optimization Approach on Financial Resource Allocation in Scale-Ups." Journal of Business and Management Studies 6, no. 6 (2024): 62–75. http://dx.doi.org/10.32996/jbms.2024.6.6.5.

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Many startups try to pass the transition phase and begin the scale-up phase successfully. However, few are able to survive during this phase. One of the most important factors that can assist these startups in the scale-up phase is managing their financial resource. By doing so, the startups can reduce the consumption of these resources and, at the same time, increase their productivity. Cash flow is considered the pillar of the financial resources in the transition phase, and by managing the cash flow consumption, the probability of surviving in the transition phase will increase. This study

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9

Mahmoud Aghdam, Parviz, and Amir Mohammadzadeh. "Study the Effect of Operating Cash Flow on the Time Structure of Debts." Journal of Management and Accounting Studies 4, no. 03 (2019): 37–43. http://dx.doi.org/10.24200/jmas.vol4iss03pp37-43.

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Capital structure is one of the most important topics in any company. Choose an appropriate capital structure is one of the important issues in determining the value of each company and this structure is composition of financing the company. Methodology: In this study, we investigate the effect of operating cash flow on time structure of debts in listed companies in Tehran Stock Exchange within 2006 to 2013. The number of observations in this research are 98 companies. Research data have been collected using informational banks of Stock Exchange and companies and the hypotheses have been teste

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10

Okhrymovych, T., and L. Gutko. "Cash flows of enterprises: their assessment and analysis." Ekonomìka ta upravlìnnâ APK, no. 2 (143) (December 27, 2018): 86–93. http://dx.doi.org/10.33245/2310-9262-2018-143-2-86-93.

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The processes taking place in the economy in recent decades clearly demonstrate that the economic and social stability of society depends on the financial stability of enterprises. One of the most important signs of financial stability is the ability of an enterprise to generate cash flows. The presence of money from the enterprise determines the possibility of its survival and directions for further development. Any company in the course of its activities has a need for financial resources necessary for the implementation of relationships with other legal entities and individuals. The uninter

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11

Bondarenko, Natalya, and Olga Bobyr. "Methodological approaches to analyzing cash funds of enterprises." Galician economic journal 88, no. 3 (2024): 58–69. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.03.058.

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Conducting economic activities without attracting cash funds is not possible, as money plays a direct role in a variety of enterprise operations, whether it's paying rent, and salaries, providing the enterprise with fixed assets, purchasing raw materials, distributing dividends to shareholders, or paying for construction and installation work. The success of a business entity's activities and its ability to finance current operations while timely repaying debts to creditors and accumulating funds for further investment in production expansion depend on the balanced size of cash inflows and out

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Susanto, Andik, and Novy Rachma Herawati. "Pengaruh Defisit Pendanaan Internal Terhadap Struktur Modal." JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi 9, no. 1 (2020): 22–29. http://dx.doi.org/10.33319/jeko.v9i1.50.

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Companies manage its capital structure in order to provide benefits to the company so as to encourage management to manage the capital structure so that the composition of debt or equity can be adjusted with the aim of management in selecting the composition. This research focuses on the pecking order theory by taking a sample of 33 property, real estate, and building construction companies listed on the Indonesia Stock Exchange with the observation year 2015 to 2017. The purpose of this study is to see if there is consistency of research, as well as the previous studies to answer the research

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13

Zhong, Xu, Xiao Zhong Song, and Ran Ran Fu. "Empirical Study on the Capital Composition Impact Factors of the Listed Company in the Growth Enterprise Market in China." Applied Mechanics and Materials 644-650 (September 2014): 6060–66. http://dx.doi.org/10.4028/www.scientific.net/amm.644-650.6060.

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This paper selected 153 listed companies between 2009 and 2010 in the Growth Enterprise Market (GEM) in China as the sample, and selected the financial data between 2010 and Mar., 2012, by adopting the factor analysis method, multivariate regression analysis method, .etc., to study the key capital composition impact factors of the listed companies in the GEM with asset-liability ratio as the measure index. The study shows that the company capital composition appears obvious negative correlation with profitability, debt paying ability and ownership concentration, while appears obvious positive

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Manachynska, Yulia. "Actuarial balance sheet of cash flows in the context of restoration of the agricultural sector and integration to the EU." Economic Analysis, no. 32(4) (2022): 198–206. http://dx.doi.org/10.35774/econa2022.04.198.

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Introduction. The article examines the peculiarities of drawing up the third form of actuarial financial reporting in the context of increasing the investment attractiveness of Ukraine's agriculture and integration into the European Union. Domestic agribusiness needs comprehensive support, which is one of the state's priorities in the context of the implementation of the "Survival Strategy: Agricultural Sector 2022-2023" and includes security and long-term programs for the recovery of this sector. Reconstruction of the post-war economy of Ukraine requires adequate financing of agriculture in t

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15

Lin, Li, and Lian Fei He. "A Multi-Agent Model for Supply Chain Based on Coordination Center." Applied Mechanics and Materials 229-231 (November 2012): 2737–40. http://dx.doi.org/10.4028/www.scientific.net/amm.229-231.2737.

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This paper analyzed the composition of the multiple agent system, and combine with the characteristics of simulation in multiple agent. This paper proposed a supply chain system structure based on the coordination center, to achieve communications between any two entities through the coordination center. This paper constructed the agent module chart of coordination center, suppliers, producers and distributors, and expounds the function and task flow of the coordination center, and design the mechanism for data transfer between modules, in order to realize the data exchange between different e

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Marushchak, Il'ya I., Irina V. Pavlenko, and Elena V. Zelenkina. "Analytical Accounting of Innovation Activities in the Agricultural Industry." Economic Strategies 144 (December 18, 2020): 118–24. http://dx.doi.org/10.33917/es-8.174.2020.118-124.

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The authors have analyzed the legal acts regulating accountancy in the Russian Federation and concluded that they contain no definitions, classification or descriptions of innovations, which makes it problematic to put the corresponding provisions of State programs into practice. The authors suggest singling out “expenditure on innovation” as a separate object of accounting and define it as expenditure for the purpose of improving the quality of production, works and service as well as improving the organizational and management system. This new level of quality can be measured by means of the

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Stangova, Nora, and Agnesa Vighova. "EVALUATION OF THE ORGANIZATION'S PERFORMANCE IN CONNECTION WITH THE CREATION OF FINANCIAL STATEMENTS." MEST Journal 9, no. 1 (2021): 184–91. http://dx.doi.org/10.12709/mest.09.09.01.21.

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The presented article is a summary of theoretical approaches for evaluating the results of the organization in accordance with the reflection of performance and performance measurement, as well as its reporting in financial statements, which are in the sense of Slovak legislation, the final reflection of the organization. The company has its attributes, and all the attributes affect individual indicators of financial analysis and they are the following: production program, the technology used, the complexity of products, participation of nature, technology and man, the composition of products,

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18

Wang, Yaoxuan. "Venture Capital Funding and Early-Stage Startup Performance." Advances in Economics, Management and Political Sciences 46, no. 1 (2023): 153–58. http://dx.doi.org/10.54254/2754-1169/46/20230333.

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This paper explores the significance of team composition, market valuation, and deal structure in venture capital (VC) investments. The research highlights that the success of a startup is heavily influenced by the skill, knowledge, and dedication of the founding team. Additionally, market valuation plays a crucial role in determining the expected return on investment for venture capitalists. Various valuation methods, such as the discounted cash flow model and the Berkus method, are discussed to aid in the assessment of a startup's future prospects. Furthermore, the paper emphasizes the impor

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Juniastanti, Erwinda Anggraini, Nirdukita Ratnawati, Acep Riana Jayaprawira, Muhammad Nur Faaiz Fathah Achsani, and Zaenal Arief. "Liability Driven Investment Analysis for Hajj Financial Management Optimization using Analytic Network Process Approach." Global Review of Islamic Economics and Business 11, no. 2 (2023): 089–101. http://dx.doi.org/10.14421/grieb.2023.112-07.

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In this research, a liability-driven investment strategy is determined which aims to optimize hajj financial management using the Analytic Network Process approach. Based on the results of Benefit, Opportunity, Cost and Risk (BOCR) approach, it shows that in a liability-driven investment strategy, the benefit (excess) and risk components are the most important factors that investors pay attention to. In determining alternative liability-based investment strategies, there are 2 (two) approaches, either by carrying out portfolio immunization (duration matching) or cash flow matching (cash-flow m

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20

Swandari Budiarso, Novi. "Dividend policy on controlling and non-controlling shareholders: case in Indonesia." Investment Management and Financial Innovations 16, no. 2 (2019): 336–47. http://dx.doi.org/10.21511/imfi.16(2).2019.28.

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The purpose of this study is to examine dividend policy on both the controlling and non-controlling shareholders based on assumptions according to theories of life cycle, and free cash flow.The sample for this study is 241 listed firm in Indonesia Stock Exchange during the period from 2010 to 2015. This study divides the sample based on quartiles and analyzes it by conducting logistic regression with significant rate at 0.05. This study provides the evidences that: (1) firms as dividend payers tend not distribute their dividend for controlling shareholders and non-controlling shareholders whil

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Wang, Yixuan. "Analysis of Flexible Financial Management of Innovative Enterprises under the Background of Environmental Uncertainty." International Journal of Global Economics and Management 5, no. 2 (2024): 47–53. https://doi.org/10.62051/ijgem.v5n2.06.

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Financial flexibility means that enterprises can offset their business risks through scientific fund management when facing the impact of uncertain risks. In recent years, due to the uncertainty of the external macro environment, international trade conflicts and corporate financing constraints, it is more difficult for enterprises to obtain resources from the outside, which puts higher requirements on the daily financial management of enterprises. More and more enterprises realize that cash flow plays an important role in mitigating risks and maintaining operation, which requires active finan

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Baral, Riyanka, and Debasis Patnaik. "Banking Governance Parameters Differentiated by size: Impact on Agency Cost." Indian Journal of Corporate Governance 14, no. 1 (2021): 86–109. http://dx.doi.org/10.1177/09746862211007041.

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Large banks and small banks can impact agency costs differently. The current study considers a panel data of 30 Indian banks before the merger to reveal the relationship between agency cost and board composition using panel regression models. The agency cost is reflected in three measures: Asset turnover ratio, free cash flow and leverage ratio. Board composition is sub-divided into three groups: board structure, board independence and board diversity. The finding of the study for large banks shows that former CEO, number of employee representatives on board, independent chairperson, CEO duali

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Chien, Chu-Yang, Yuh-Jiuan Parng, and Chen-Wei Lu. "Corporate board, ownership structure and the involuntary delisted firms." Corporate Ownership and Control 6, no. 4 (2009): 370–81. http://dx.doi.org/10.22495/cocv6i4c3p3.

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The Financial Supervisory Commission in Taiwan has advocated the importance of corporate governance for several years. The purpose of this study is to act in concern with the policy through the test of the relationship between the corporate governance mechanism, especially Board of Directors’ composition and ownership structure, and the involuntary delisted firms. The study extracts 58 involuntary delisted firms from Taiwan Securities Exchange (TSE) during 1997 to 2007 and matches with 112 similar control firms. The results from probit regression suggest that Board of Directors (BOD) with more

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24

Zheng, Shuo. "LVMG Analysis Based on SWOT and PEST and Competitor Analysis." BCP Business & Management 45 (April 27, 2023): 139–46. http://dx.doi.org/10.54691/bcpbm.v45i.4875.

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LVMH and Kering are two of the largest luxury goods groups in the world, and their financial statements show a certain degree of similarity in the composition of their revenue streams, so this paper has chosen to compare the product lines and financial positions of these two companies. The financial situation of both LVMH and Kering has been significantly affected by the epidemic and the global economic downturn. The paper compares the operations and future of LVMH and Kering in terms of operating strategy, EBITDA, free cash flow, and turnovers, comparing their past operations and prospects. L

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Kvasha, O. O., I. S. Korobkina, and D. D. Shekhovtsova. "The Formation of Internal Reporting by Responsibility Centers." Statistics of Ukraine 81, no. 2 (2018): 89–94. http://dx.doi.org/10.31767/su.2(81)2018.02.11.

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The article focuses on the aspects of the formation managerial internal reporting by the centers of responsibility. It was found out that the qualitative accounting and analytical support of enterprise management contributes to the development of a special informational system. Such a system should meet the requirements of management on the basis of the corresponding database and make the processing of data cheaper. It is substantiated that the achievement of the symbiotic relationship of management functions with the accounting process is possible on the basis of the application of a comprehe

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Gabbar, Hossam A., and Otavio Lopes Alves Esteves. "Planning and Evaluation of Nuclear-Renewable Hybrid Energy Penetration for Marine and Waterfront Applications." Energies 16, no. 14 (2023): 5329. http://dx.doi.org/10.3390/en16145329.

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The global trade and transportation sectors heavily rely on the maritime industry. Still, its dependence on fossil energy sources poses significant environmental challenges and leads to unstable fuel prices that affect the cost of goods transported by sea. This paper aims to evaluate the viability of seaports as energy-intensive entities and explore the feasibility of implementing a Nuclear-Renewable Hybrid Energy System (NRHES). The study presents a case study of the Tanjung Priok Port in Indonesia, focusing on estimating energy consumption, emissions, and the potential impact of carbon taxat

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Wang, Chenyu. "Analysis Of Facebook Company." International Journal of Global Economics and Management 5, no. 3 (2024): 18–23. https://doi.org/10.62051/ijgem.v5n3.03.

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As a leader in the global technology industry and one of the largest listed companies, Facebook takes selling advertising space as its core business and is committed to maintaining sufficient innovation and competitiveness in business and products. Even so, revelations of privacy breaches, misinformation, and anti-competitive practices have made investors more cautious about the company's investment decisions. From a portfolio and capital management perspective, diversifying the portfolio and reducing the correlation between assets helps Facebook deliver attractive expected returns. In terms o

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Adib Afza Mohd Norkamar, Muhd, and Abdul Razak Abdul Hadi. "Maximizing Value - A Look Back at FGV Holdings Berhad." Jurnal Manajemen Universitas Bung Hatta 18, no. 2 (2023): 210–17. http://dx.doi.org/10.37301/jmubh.v18i2.23206.

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This paper explores a number of relevant capital structure theories that may help explain the real market occurrence. The debt-equity ratio is commonly utilized as a variable of interest by many to evaluate the viability of company’s capital structure. Based on Modigliani-Miller Trade-Off theory (1958), their major goal is to examine how firm-specific capital structure determinants may impact the company's capital structure choice. It is essential to comprehend how firm-specific factors could exert a direct impact on a company's share price in both the short and long run. In the case of FGV Ho

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Tanujaya, Kennardi, Dewi Ratna, and Iwan Suhardjo. "Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak." Global Financial Accounting Journal 5, no. 2 (2021): 171. http://dx.doi.org/10.37253/gfa.v5i2.6094.

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This study examines whether variations in ownership structure, board characteristics, and financial distress have an impact on the level of tax avoidance in Indonesia. Independent variables included in the study are family ownership, institutional ownership, managerial ownership, foreign ownership, the composition of the board of commissioners, the independence of the board of commissioners, the frequency of board meetings, and financial distress. Effective tax rate (ETR) and cash flow effective tax rate (CFETR) act as a measurement to determine the dependent variable namely tax avoidance. Con

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Giglio, Stefano, Matteo Maggiori, Johannes Stroebel, and Stephen Utkus. "Five Facts about Beliefs and Portfolios." American Economic Review 111, no. 5 (2021): 1481–522. http://dx.doi.org/10.1257/aer.20200243.

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We study a newly designed survey administered to a large panel of wealthy retail investors. The survey elicits beliefs that are important for macroeconomics and finance, and matches respondents with administrative data on their portfolio composition, their trading activity, and their login behavior. We establish five facts inthese data. (i) Beliefs are reflected in portfolio allocations. The sensitivity of portfolios to beliefs is small on average, but varies significantly with investor wealth, attention, trading frequency, and confidence. (ii) Belief changes do not predict when investors trad

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Магомедова, З. О. "Methodological bases for analyzing the efficiency of using the company's own capital." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 1214–17. http://dx.doi.org/10.34925/eip.2020.120.7.251.

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В статье раскрыты основные аспекты анализа эффективности использования собственного капитала предприятия, а именно анализ состава, структуры и динамики собственного капитала и анализ показателей оборачиваемости собственного капитала, так как для каждого предприятия очень важна проблема достаточности собственных средств, для осуществления финансовой деятельности, обслуживания денежного оборота и создания условий для экономического роста предприятия в будущем. Следовательно, существует объективная потребность во всестороннем изучении и улучшении методологии проведения аудита и анализа собственно

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Tsao, Shou-Min, Hsueh-Tien Lu, and Edmund C. Keung. "Interim Reporting Frequency and the Mispricing of Accruals." Accounting Horizons 32, no. 3 (2018): 29–47. http://dx.doi.org/10.2308/acch-52097.

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SYNOPSIS This study examines the association between mandatory financial reporting frequency and the accrual anomaly. Based on regulatory changes in reporting frequency requirements in Taiwan, we divide our sample period into three reporting regimes: a semiannual reporting regime from 1982 to 1985, a quarterly reporting regime from 1986 to 1987, and a monthly reporting regime (both quarterly financial reports and monthly revenue disclosure) from 1988 to 1993. We find that although both switches (from the semiannual reporting regime to the quarterly reporting regime and from the quarterly repor

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Khojaev, Azizxon. "REGULATORY AND LEGAL BASIS OF ORGANIZING THE ACCOUNTING OF EXTRA-BUDGET FUNDS (IN THE EXAMPLE OF HIGHER EDUCATION INSTITUTIONS)." Economics and Innovative Technologies 11, no. 1 (2023): 97–104. http://dx.doi.org/10.55439/eit/vol11_iss1/a11.

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This article is aimed at researching the regulatory and legal basis of the organization of accounting of extra-budgetary funds of higher education institutions. In the organizational and legal form of the state higher education institution, a number of its features that are not similar to other entities are described. The composition of extra-budgetary funds in higher education institutions and the classification of entrepreneurship and non-entrepreneurship activities are given. Issues of improving existing principles in the system of extra-budgetary funding in educational institutions, revisi

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Dolotova, Natalia P. "The main factors affecting the financial stability and efficiency of a commercial organization." Economic Consultant, no. 1 (March 1, 2023): 27–38. https://doi.org/10.46224/ecoc.2023.1.3.

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Introduction. The relevance of the research topic is that financial stability is the basis for long-term sustainability and development of the organization. Good economic performance significantly increases confidence in the organization and facilitates access to capital. Companies with high financial stability can effectively face competitors as they can invest in innovation, development of new products, and expansion of business operations. The article analyzes the factors that affect a business organization’s financial stability and efficiency. Materials and Methods. The materials of the pr

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Natalia, P. Dolotova. "The main factors affecting the financial stability and efficiency of a commercial organization." Economic consultant, no. 1 (March 1, 2023): 27–38. https://doi.org/10.46224/ecoc.2023.1.3.

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<strong>Introduction.</strong> The relevance of the research topic is that financial stability is the basis for long-term sustainability and development of the organization. Good economic performance significantly increases confidence in the organization and facilitates access to capital. Companies with high financial stability can effectively face competitors as they can invest in innovation, development of new products, and expansion of business operations. The article analyzes the factors that affect a business organization’s financial stability and efficiency. <strong>Materials

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Zhitin, Ruslan, and Aleksey Topilskiy. "Patrimonial bureaus procedures of the landlord farms in Russia during the second half of the 19th – early 20th century: the documentation structure." Tambov University Review. Series: Humanities, no. 179 (2019): 166–72. http://dx.doi.org/10.20310/1810-0201-2019-24-179-166-172.

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The relevance of the study lies in the insufficient development in the domestic historiography of the problem of patrimonial bureau procedures in landlords farms, and the need to consider the features of a large market economy with the possibility of referring to the experience of the past. We analyze the composition of patrimonial documentation of landlord’s estates of the second half of the 19th – early 20th century. The characteristic of opinions of some researchers of this problem is given. The legislative aspects of the Russian Empire regulating paperwork in landowner farms are developed.

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Akpan, Mfon, Guneet Dhillon, and Kim Trottier. "Cluster analysis of share price: How firm characteristics relate to accounting metrics." Risk Governance and Control: Financial Markets and Institutions 11, no. 4 (2021): 8–25. http://dx.doi.org/10.22495/rgcv11i4p1.

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The purpose of this paper is to improve our understanding of the relationship between share price and accounting information. Much of the literature utilizes the earnings number to reflect firm value. However, the revenue number seems more relevant for high tech firms (Xu, Cai, & Leung, 2007), and cash flow figures are more informative for internet companies (Romanova, Helms, & Takeda, 2012). We build on this notion that share price may map out to different accounting numbers for different firms. We collect 629 accounting metrics for 3,365 firms in the U.S. and estimate their correlati

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Alieksieiev, Ihor, Stepan Paranchuk, and Oksana Chervinska. "Subjects and effectiveness of tax control." Regional Economy, no. 3 (2019): 98–105. http://dx.doi.org/10.36818/1562-0905-2019-3-10.

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The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding bud

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Salim, Shahad. "PROMOTING FIRM PERFORMANCE VIA BOARD OF DIRECTORS EFFECTIVENESS : A STUDY OF FINANCIAL SERVICES COMPANIES IN NEW ORLEANS." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 3, no. 1 (2023): 16–31. http://dx.doi.org/10.55047/marginal.v3i1.848.

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This study explores the critical link between board effectiveness and company performance, focusing on New Orleans' financial services sector. In today's dynamic business landscape, boards of directors play a pivotal role in guiding organizations towards sustainable growth and value creation. The research aims to contribute significantly to the corporate governance discourse by introducing novel metrics such as cash flow and value-added production, expanding the scope of analysis beyond traditional financial indicators. We emphasize two key factors: gender diversity and director tenure, offeri

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Saługa, Piotr W., Krzysztof Zamasz, Zdzisława Dacko-Pikiewicz, Katarzyna Szczepańska-Woszczyna, and Marcin Malec. "Risk-Adjusted Discount Rate and Its Components for Onshore Wind Farms at the Feasibility Stage." Energies 14, no. 20 (2021): 6840. http://dx.doi.org/10.3390/en14206840.

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The concept of risk is well known in the energy sector. It is normally recognized when it comes to price and cost forecasting, annual production calculation, or evaluating project lifetime. Nevertheless, it should be pointed out that the quantitative evaluation of risk is usually difficult. The discount rate is the only parameter reflecting risk in the discounted cash flow analysis. Therefore, knowledge of the discount rate along with the major components affecting its level is of fundamental significance for making investment decisions, capital budgeting, and project management. By referring

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Rykova, Inna N., Sergey V. Shkodinsky, and Tatiana S. Remizova. "The System of Indicators of Budgetary and Commercial Efficiency in Evaluating Projects for the Creation of Innovative Scientific and Technological Centers in Russia." Vestnik of North-Ossetian State University, no. 4 (December 25, 2021): 200–210. http://dx.doi.org/10.29025/1994-7720-2021-4-200-210.

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Innovative scientific and technological centers make it possible to achieve accelerated rates of development of the country’s economy, provide preconditions for accelerating growth of the country’s GDP, retain highly qualified personnel in the country and ensure the introduction of new technologies created on the territory of the ISTC. The article uses a generalization of a significant number of normative, empirical and theoretical sources. The closest in terms of the form of organization of technological and innovative infrastructure abroad are territorial clusters («Silicon Valley»), science

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Giannelli, Annalaura, Salvatore Giuffrida, and Maria Rosa Trovato. "The beautiful city and the rent from information. Monetary axiology of the shape surplus [La città bella e la rendita d’informazione. Assiologia monetaria dell’eccedenza di forma]." Valori e Valutazioni 27 (December 2020): 53–66. http://dx.doi.org/10.48264/vvsiev-20202706.

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This contribution is part of a larger study concerning the Cost Benefit Analysis of the Madrid-Rio Park, one of the main public works in the field of urban redevelopment in Europe over the last twenty years. The scale of the intervention and its effects on the urban arrangement of the Manzanares River area encourage reflections on some issues of the wealth redistribution in the face of such a huge investment amount; in this experimentation we try to stress some fundamental categories of them. The paper focuses on the monetary quantification of secondary benefits coming from the commercial, acc

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Shakirov, Marat Khaidarovich. "Process Approach and Construction of the Database for Non-Core Asset Management in Credit Organizations." Russian Digital Libraries Journal 24, no. 4 (2021): 710–53. http://dx.doi.org/10.26907/1562-5419-2021-24-4-710-753.

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A method for building end-to-end management accounting in a division of the Bank’s subdevision specializing in working with non-core assets is proposed. Has been proposed the process approach, an algorithm for building a database for the formation of key performance and control indicators. Has been described the key stages of the department's work, the attribute composition of entities (set) arriving, enriched and transmitted at each stage of the department's work. By modeling the process has been built a role model, access and editing rights for employees. Data sources (reference books) for o

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Enoidem, Kinglsey Lawrence, Dorathy Christopher Akpan, Patrick Edet Akinninyi, and Ese Bassey Nsentip. "Board Monitoring Mechanisms and Earnings Management of Listed Non-Finance Firms in Nigeria." European Journal of Business and Innovation Research 11, no. 6 (2023): 33–53. http://dx.doi.org/10.37745/ejbir.2013/vol11n63353.

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Management opportunistic behavior has led to manipulations of earnings and thus loss of investments by misguided investors. The board of directors through their supervisory roles tend to monitor and control some of these unbecoming acts of managements. This study therefore examined the effect of board monitoring mechanisms on earnings managements of non-finance firms listed on the floor of the Nigeria Exchange Group from 2012-2021. The independent variable of the study being board monitoring mechanism was proxied by board size (BODS), board independence (BODI) and board gender diversity (BGDV)

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Petrash, Oleksandr, Stanislav Popov, Ruslan Petrash, Yuliia Levchenko, and Anton Kelemesh. "Efficiency of gas preparation technology using a block drying plant." Eastern-European Journal of Enterprise Technologies 5, no. 8 (125) (2023): 16–23. http://dx.doi.org/10.15587/1729-4061.2023.288225.

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The object of research is the technology of gas drying using a mobile block installation. The task to ensure compliance of the composition of natural gas with the values of a number of basic characteristics before its supply to main pipelines has been solved. The results of a complex analysis of the gas preparation technology of the deposit, which is located in an agricultural area and is at a late stage of exploitation, are reported. It was established that in order to ensure the supply of conditioned gas to the system of main gas pipelines under the conditions of low gas pressures, the const

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Kahlke, Sven-Lasse, Martin Pumpa, Stefan Schütz, Alfons Kather, and Heike Rütters. "Potential Dynamics of CO2 Stream Composition and Mass Flow Rates in CCS Clusters." Processes 8, no. 9 (2020): 1188. http://dx.doi.org/10.3390/pr8091188.

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Temporal variations in CO2 stream composition and mass flow rates may occur in a CO2 transport network, as well as further downstream when CO2 streams of different compositions and temporally variable mass flow rates are fed in. To assess the potential impacts of such variations on CO2 transport, injection, and storage, their characteristics must be known. We investigated variation characteristics in a scenario of a regional CO2 emitter cluster of seven fossil-fired power plants and four industrial plants that feed captured CO2 streams into a pipeline network. Variations of CO2 stream composit

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Nguyen, Thi Xuan Trang. "Corporate governance and conglomerate diversification strategy – evidence from Vietnam." International Journal of Emerging Markets 13, no. 6 (2018): 1578–96. http://dx.doi.org/10.1108/ijoem-10-2016-0260.

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Purpose The purpose of this paper is to examine the impact of internal corporate governance mechanisms, including interest alignment and control devices, on the unrelated diversification level in Vietnam. Additionally, the moderation of free cash flow (FCF) on these relationships is also tested. Design/methodology/approach The study is based on a balanced panel data set of 70 listed companies in both stock markets, Ho Chi Minh Stock Exchange and Hanoi Stock Exchange, in Vietnam for the years 2007–2014, which gives 560 observations in total. Findings The results show that if executive ownership

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Fellaou, S., and T. Bounahmidi. "Mass Balance Reconciliation for Bilinear Systems: A Case Study of a Raw Mill Separator in a Typical Moroccan Cement Plant." Engineering, Technology & Applied Science Research 6, no. 3 (2016): 1006–9. http://dx.doi.org/10.48084/etasr.656.

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Stream flow rates and their several compositions are measured in a typical cement raw mill separator. In order to simultaneously reconcile flow and composition measurements in this circuit, the component mass balances was included as constraints which contain the products of flow rate and composition variables in the data reconciliation problem. In this paper, the effectiveness of simultaneous procedures for bilinear data reconciliation is established, the numerical problem constraints were coded in MATLAB and a mass balance model is built. Moreover, based on the difference between the measure

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Fellaou, S., and T. Bounahmidi. "Mass Balance Reconciliation for Bilinear Systems: A Case Study of a Raw Mill Separator in a Typical Moroccan Cement Plant." Engineering, Technology & Applied Science Research 6, no. 3 (2016): 1006–9. https://doi.org/10.5281/zenodo.55385.

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Stream flow rates and their several compositions are measured in a typical cement raw mill separator. In order to simultaneously reconcile flow and composition measurements in this circuit, the component mass balances was included as constraints which contain the products of flow rate and composition variables in the data reconciliation problem. In this paper, the effectiveness of simultaneous procedures for bilinear data reconciliation is established, the numerical problem constraints were coded in MATLAB and a mass balance model is built. Moreover, based on the difference between the measure

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Gimazov, A. М., B. Kh Imomnazarov, B. N. Starovoytova, et al. "Solution of the Inverse Problem of Determining the Initial Hydrocarbons Composition in a Gas-Condensate Reservoir Using Field Data." Georesources 26, no. 3 (2024): 73–86. http://dx.doi.org/10.18599/grs.2024.3.9.

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The paper is devoted to the problem of determining the composition of reservoir gas for gas condensate fields. A methodology for planning gas condensate tests (GCT) is proposed, which allows to assess the possibility of obtaining conditioned samples of reservoir fluid. For the case when it is impossible to take conditioned samples, an approach for their interpretation is developed.At the first step it is proposed to numerically create a set of compositions by adding to the gas of the laboratory “depleted” composition a certain amount of condensate equilibrated to it. The resulting compositions

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