Готові списки джерел за темами / Extra-financial analysis

Добірка наукової літератури з теми "Extra-financial analysis"

Автор: Grafiati

Опубліковано: 16 травня 2023

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Статті в журналах з теми "Extra-financial analysis":

Nicoleta-Cornelia, Bran (Stan), Mărgărit (Stănescu) Sorina-Geanina, Coman Denisa Mihaela, and Drăgulescu (Ghiţă) Rodica. "Accounting and Extra-accounting Information - Valences in Meeting the Financial Analysis." Procedia - Social and Behavioral Sciences 62 (October 2012): 531–35. http://dx.doi.org/10.1016/j.sbspro.2012.09.087.

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Cea-D’Ancona, Francisca, Antonia Sáez-Cala, and Antonio Palacios. "Financial-Economic Analysis of Cultural Companies in Small and Medium-Sized Cities in Spain." Sustainability 14, no. 11 (May 26, 2022): 6524. http://dx.doi.org/10.3390/su14116524.

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Cultural enterprises are today an important component in the development processes of many territories. In urban centers—particularly those located within metropolitan areas—cultural companies constitute a main element of the economy, due to their ability to activate new production chains and revitalize local regions. The objective of this work is to examine the traditional cultural sector (subsectors 18, 59, 60, 90 and 91 of NACE-09) of small and medium-sized cities from the perspective of the financial conditions of the particular companies involved. The use of multivariate techniques for reducing dimensions enables the specification of key factors within the financial structures of companies to assemble homogeneous groups of firms, in order to then determine which factors influence their profitability in both intra- and extra-metropolitan contexts. The results of the applied method indicate heterogeneity in the financial situations of these cultural industries in the activities and cities analyzed. Differences are marked in the financial profiles of cultural companies in intra-metropolitan environments in terms of business profitability, debt quality, financial stability, investment capacity, and costs of personnel. On the other hand, the economic-financial structures of companies in extra-metropolitan cities are determined through efficiency in the allocation of economic-financial resources, profit margins, and investment capacity. Belonging to one cultural sub-sector or another and a particular location within an intra- or extra-metropolitan urban environment also play some part in a company’s economic and financial structure. Hence there is a need to differentiate the design of intervention strategies (instruments) aimed at promoting the system/environment to which the company belongs as well as the company itself.

Margaretic, Paula, and Sébastien Pouget. "Sovereign bond spreads and extra-financial performance: An empirical analysis of emerging markets." International Review of Economics & Finance 58 (November 2018): 340–55. http://dx.doi.org/10.1016/j.iref.2018.04.005.

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Secrieru, Angela, and Nadejda Botnari. "Financing of Extra-curricular Education in the Republic of Moldova through the Prism of the Right to Education." Economica, no. 4(118) (January 2022): 76–92. http://dx.doi.org/10.53486/econ.2021.118.075.

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This article aims to analyse extra-curricular education institutions in the Republic of Moldova in terms of their funding and to make recommendations to improve the financial mechanism so as to respect the right of children and young people to education. The complexity of the financial phenomenon related to the field of extracurricular education is investigated by the use of statistical and mathematical methods. In particular, the analysis of the dynamics and structure of the budgets of extra-curricular education institutions was used. As sources of information for the research, the following are to be mentioned: the legal and regulatory framework governing the activity of extra-curricular education institutions and their budgetary process; the budgets of institutions of extra-curricular education; interviews, discussions at the level of extra-curricular education institutions and their founders.

Mittal, Dr Santosh, Dr Renu Jain, and Dr Prativindhya Saini. "An Analysis of 7 Principles and Priorities of Budget 2023." International Journal for Research in Applied Science and Engineering Technology 11, no. 3 (March 31, 2023): 1168–72. http://dx.doi.org/10.22214/ijraset.2023.49627.

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Abstract: The Indian Budget for the fiscal year 2023–24 would incorporate seven fundamental values and priorities known as "Saptarshi," which will serve as a beacon for Amrit Kaal. The government's objective for this Amrit Kaal budget includes a technology-driven and knowledge-based economy, as well as sound public finances and a thriving financial sector, according to reports from the minister. This budget is the first to be passed under the Amrit Kaal. In Amrit Kaal's first budget, the Minister adopted the following seven guiding principles and priorities: green growth, youth power, inclusive development, going the extra mile, infrastructure and investment, maximizing potential, and financial sector.

Akyuz, B., S. Sariozkan, and D. Bayram. "Factor XI mutation in normally fertile and repeat breeding Holstein cows in the Middle Anatolian region of Turkey: a financial approach." Animal Production Science 52, no. 11 (2012): 1042. http://dx.doi.org/10.1071/an12072.

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The aim of this study was to compare the prevalence of factor XI deficiency (FXID) carriers and potential financial losses depending on ‘extended calving interval’ and ‘extra service’ in normally fertile and repeat breeder cows in Turkey. For this purpose, a total of 161 Holstein cows were genotyped for the FXI gene mutation originating from various herds located in the Middle Anatolian region of Turkey. In the study, animals were divided into two groups – normally fertile (n = 118) and repeat breeding (n = 43) cows. In each group, one FXID carrier animal was identified and the prevalence of the FXID carrier was found to be 0.85 and 2.33% in normally fertile and repeat breeder cows, respectively. In a financial analysis, it was determined that extended calving interval in a normally fertile cow caused $246 losses and $546 losses in a repeat breeder cow. Additionally, financial losses due to extra service per conception were calculated as $12 and $36 per cow in normally fertile and repeat breeder cows, respectively. In normally fertile and repeat breeder cows, the sum of losses due to extended calving interval and extra service was calculated as $258 (246 + 12) and $582 (546 + 36). This study found that a repeat breeder cow causes an extra $324 ($582 – $258) financial loss compared with a normally fertile cow. Consequently, unlike other genetic disorders like BLAD and DUMPS, which do not decrease the performance of carrier animals, the mutant FXI allele could lead to repeat breeder syndrome in FXID carrier cows and cause important financial losses in dairy farms.

Rai, Alka, Piyali Ghosh, Ragini Chauhan, and Richa Singh. "Improving in-role and extra-role performances with rewards and recognition." Management Research Review 41, no. 8 (August 20, 2018): 902–19. http://dx.doi.org/10.1108/mrr-12-2016-0280.

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Purpose This study aims to explore the possibility that rewards and recognition may be instrumental in improving both in-role and extra-role performances of retail sales associates, with an underlying mediating role of employee engagement in this relationship. Design/methodology/approach A survey was conducted across 35 retail stores in five cities located in North India on 247 sales associates. Hierarchical multiple regression analysis was conducted to test the mediation hypotheses. Analysis was done in lines with the conditions of mediation laid down by Baron and Kenny (1986). Findings Employee engagement is found to fully mediate the impact of rewards and recognition on in-role and extra-role performances. Practical implications Organizations should be committed to recognizing employees’ efforts and providing them with financial and non-financial rewards based on organizational policies. Such measures would improve in-role and extra-role performances through enhancing engagement level of employees. Originality/value This study makes significant contributions to literature on employee engagement and that on retail sector, especially in Indian context, through highlighting the mediating role of engagement. Given shortage and retention of skilled manpower as major challenges for Indian retailers, engaging sales associates through rewards and recognition to improve their performance at both in-role and extra-role levels can have significant implications for retailers.

Sinnett, A., C. K. M. Ho, and B. Malcolm. "Expanding a dairy business affects business and financial risk." Animal Production Science 57, no. 10 (2017): 2167. http://dx.doi.org/10.1071/an15041.

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Australia’s dairy farmers have expanded the size of their businesses in response to rising costs and falling prices. Dairy farmers pursuing increases in wealth encounter a greater risk associated with increased size, complexity and output. It is the consequences of risk that matter. Risk in a farm business can be partitioned into either business risk or financial risk. Previous research on changes to farm systems has primarily focussed on the impact of business risk, with less regard for financial risk. Our analysis has shown that expanding a farm business is likely to increase financial risk more than business risk. Before committing to the decision to expand their businesses, dairy farmers have control over the amount they borrow and, thus, some control over the exposure of their businesses to additional financial risk. Knowing the extra risk associated with extra debt is additional information that contributes to more informed decisions. In this research, an approach to assessing the change in business and financial risk associated with different expansion options is demonstrated.

Hermawan Adinugraha, Hendri, Irham Baihaqi Thoha, Haryanto Kanthi Widodo, Moh Hamdi, and Razie Bin Nasarruddin. "Learning Financial Literacy Through Savings Activities in Islamic Elementary Schools: Empirical Evidence at Islamic Elementary School." Journal of Elementary Educational Research 2, no. 2 (December 30, 2022): 54–70. http://dx.doi.org/10.30984/jeer.v2i2.317.

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Understanding and saving habits from an early age is the most important practice in the financial literacy of the Indonesian people, especially for children who are currently attending elementary school, including students of MI Al-Ustmani. The researcher used descriptive qualitative research. The research subjects used were students of MI Al-Ustmani. Data collection techniques in this study are interviews, observation, and documentation. Data analysis used in this research is data organization, data reading, describing data into code, classifying coding into themes, interpreting data, and presenting data. Researchers found empirical evidence that financial literacy learning at MI Al-Ustmani has been carried out through saving activities that are practiced by students every day. MI Al-Ustmani has included financial literacy both intra-curriculum and extra-extra-curriculum as well as direct practicum in the classroom. Learning financial literacy education through saving activities for MI Al-Ustmani students requires cooperation and synergy from various parties so that financial education is truly internalized in the mindset and can be manifested in the daily behavior of MI Al-Ustmani students.

Wang, Hong, Deng Hui Xie, and Qi Jie Chen. "Research on the Relation between Corporate Social Responsibility Practice and Financial Performance under the Low Carbon Economy — From the Case Analysis of CNPC." Advanced Materials Research 734-737 (August 2013): 2041–46. http://dx.doi.org/10.4028/www.scientific.net/amr.734-737.2041.

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This thesis is focused on the relationship between the low-carbon performance indicator and financial performance indicator of the oil enterprise with social responsibility from the case of the CNPC. In the short run, the role of environment protection assumed by the oil enterprise will cause the extra cost and subsequent lower financial performance. After the correlation analysis of CSR report of CNPC from 2006 to 2011, the result shows that taking social responsibility, developing low-carbon economy, improving the efficiency of energy utilization and cleaning the energy structure will bring positive influence on the enterprise financial performance. Therefore, in the long run, there is a significant correlation between the low-carbon performance indicator and financial performance.

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Дисертації з теми "Extra-financial analysis":

Le, Flanchec Thibault. "Stratégie de gestion de portefeuille actions : de la conciliation de la performance financière et de la performance extra-financière." Electronic Thesis or Diss., La Rochelle, 2022. http://www.theses.fr/2022LAROD004.

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L’investissement responsable est une facette de la finance de marché incluant deux substructions : financière et éthique. Cette thèse cherche à associer ces deux socles, dans l’optique de faire émerger une stratégie de gestion de portefeuille actions associant performance financière et extra-financière. Elle est organisée en quatre chapitres, suivant une logique de structure et visant le même dessein final. Le premier chapitre est constitué d’une étude logico-déductive des théories financières et des différents facteurs influençant l’activité de gestion de portefeuille. Les résultats indiquent que la stratégie la plus financièrement responsable et corrélée à l’économie réelle est Value-Quality. Le deuxième chapitre est composé d’une étude comparative des performances financières et du couple rendement / risque de quatre portefeuilles Value-Quality avec leur univers d’investissement. Cette étude effectuée sur le marché boursier français pour la période 1999-2019 semble indiquer que les marchés financiers sont inefficients et qu’une stratégie d’investissement associant faible niveau de valorisation et rentabilité élevée offre une performance anormalement élevée. Le troisième chapitre étudie de façon logico-déductive les composantes de l’analyse extra-financière ainsi que les principales théories liées. Les résultats signalent que les méthodes extra-financières actuelles sont victimes de nombreuses limites et manquent de clarté et de matérialité. Le quatrième chapitre est composé de deux études. La première testant la performance extra-financière des fonds ISR stipule que ces fonds n’arrivent pas à se démarquer de leur univers d’investissement au niveau climatique et controverse. La deuxième étude consiste à mesurer l’écart de performance entre une stratégie Value-Quality + Extra-Financier (VQEF) et l’univers d’investissement. Cette dernière étude nous permet d’indiquer qu’il est possible d’associer performance financière et extra-financière dans une stratégie de gestion de portefeuille Value-Quality intégrant un filtre d’exclusion
Responsible investment is a facet of market finance including two substructures: financial and ethical. This thesis seeks to combine these two bases, with a view to bringing out an equity portfolio management strategy combining financial and extra-financial performance. It is structured in four chapters, following a logic of structure and aiming at the same final goal. The first chapter consists of a logical-deductive study of financial theories and the various factors influencing the activity of portfolio management. The results indicate that the most financially responsible strategy and correlated to the real economy is Value-Quality. The second chapter is composed of a comparative study of the financial performance and the risk/return ratio of four Value-Quality portfolios with their investment universe. This study carried out on the French stock market for the period 1999-2019 seems to indicate that the financial markets are inefficient and that an investment strategy combining a low level of valuation and high profitability offers an abnormally high performance. The third chapter studies in a logical-deductive way the components of extra-financial analysis as well as the main related theories. The results indicate that the current extra-financial methods are victims of many limitations and lack clarity and materiality. The fourth chapter is composed of two studies. The first testing the extra-financial performance of SRI funds stipulates that these funds are unable to stand out from their investment universe in terms of climate and controversy. The second study consists of measuring the performance gap between a VQEF strategy and the investment universe. This last study allows us to indicate that it is possible to associate financial and extra-financial performance in a Value-Quality portfolio management strategy integrating an exclusion filter

Blandford, Nicholas, Timothy Nash, and André Winter. "Strategic Sustainable Investing : Recognizing Value in Transitional Leadership." Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2265.

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Institutional Investors own a large share of publicly traded companies, controlling a significant amount of the economy‟s working capital. These investors currently use little or no sustainability-related information to make their decisions, reinforcing a loop of increasingly unsustainable growth. This paper puts forward a new investment strategy that recognizes true movement towards sustainability and its link with bottom line benefits for investors: Strategic Sustainable Investing (SSI). To achieve this desired future, Institutional Investors must be able to recognize corporations that are strategically leading the transition towards sustainability. An Analysis Tool was developed to help address this need by identifying sectoral Emerging Sustainability Issues (ESI) using a consensus-based scientific definition of sustainability. Once ESIs are identified, companies‟ strategies regarding each issue are assessed. This Tool was scrutinized by a panel of experts in the financial and sustainable development industries, and was tested on three companies within the Unconventional Oil & Gas Sector in Canada. Results confirmed the usefulness of a tool that can recognize which companies are leading the sustainable development agenda, and identified the need for future research on the financial materiality of sustainability-oriented actions.

Durrieu, Roberto. "Rethinking money laundering offences : a global comparative analysis." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:a9511b88-fec2-40ce-86ec-e5ef380cb0ca.

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Since the late 1980s, efforts made by the international community to deal with the complex and global problem of money laundering have stimulated the creation and definition of the so-called 'international crime of money laundering', which is included in various United Nations and Council of Europe international treaties, as well as European Union Directives. The Central purpose of this thesis is to investigate if the main goal of effectiveness in the adaptation of the international crime of money laundering at the domestic level, might undermine other values that international law is seeking to protect, namely the guarantee of due process and the adequate protection of human rights principles. Then, if the adoption of any element of the crime shows to be inconsistent with civil rights and guarantees, to propose how deficiencies could be remedied.

Книги з теми "Extra-financial analysis":

Ltd, ICON Group. JUPITER EXTRA INCOME TRUST PLC: International Competitive Benchmarks and Financial Gap Analysis (Financial Performance Series). 2nd ed. Icon Group International, Inc., 2000.

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Watt, Gary. Trusts & Equity. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198804697.001.0001.

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This book provides a detailed and conceptual analysis of trusts and equity; concentrating on those areas of the subject that are most relevant in the contemporary arena, such as the commercial context. It utilizes expertise in teaching, writing, and researching to enliven the text with helpful analogies and memorable references to extra-legal sources such as history, literature, and film. In this way, the book also stimulates students to engage critically with concepts. This new edition includes coverage of significant recent cases, including decisions of the Supreme Court on the nature of a trust in relation to third parties (Akers v. Samba Financial Group [2017]), the right to recover wealth transferred between parties to an illegal scheme (Patel v. Mirza [2016]) and on the distinction between contractual debt and constructive trust (Bailey v. Angove’s PTY Ltd [2016]). Further reading and discussion of anticipated reforms has been updated throughout in light of the latest legal developments.

Roger, Mccormick, and Stears Chris. Part IV Regulatory and Other Developments in the UK 2010‒2016, 16 General Legal and Conduct Risk Implications of the Crises and Regulator-Led Redress. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198749271.003.0017.

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In the post-financial crisis era, conduct regulation has permeated every facet of an institution’s operations. Not only does the legal framework for the delivery of redress impact the legal risk profile of an activity, but the very ‘approach’ of the regulator exacerbates the legal risk inherent in that activity. This issue is of specific relevance in the context of mis-selling cases, as the regulator may direct (or otherwise sponsor or influence) the terms of redress and in ways that may not be perfectly aligned to a strict application of liability under English common law. This chapter first explores post-financial crisis litigation and criminal charges and the influence of government and regulators on the provision of redress. It then analyzes a legal brake on liability — specifically, the impact of contractual estoppel in mis-selling cases. It concludes with a review of the regulatory factors relevant to redress and the leveraging of post-crises sentiment to promote extra-regulatory schemes.

Danny, Busch. Part II Investment Firms and Investment Services, 5 Product Governance and Product Intervention under MiFID II/MiFIR. Oxford University Press, 2017. http://dx.doi.org/10.1093/law/9780198767671.003.0005.

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This chapter analyses the product governance and product intervention rules introduced by MiFID II/MiFIR. It argues that the combination of these two approaches designed to exclude harmful products from the market is a major step forward in investor protection. However, complying with product governance rules will entail costs for the firms concerned. They will have to put in place the requisite internal procedures and there will be a statutory duty for the firm developing the product and the firm distributing it to exchange a considerable volume of information. All in all, the author believes that these extra costs are acceptable; and are dwarfed by the social costs of marketing harmful financial products. The author argues that MiFID II’s introduction of product governance rules and product intervention rules is common sense. It would be naive to think that product governance rules could in practice guarantee that harmful products are no longer marketed.

Craig, Paul, and Gráinne de Búrca. EU Law. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198856641.001.0001.

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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing students with a stand-alone resource. The seventh edition of EU Law: Text, Cases, and Materials provides clear analysis of all aspects of European law in the post Lisbon era. This edition looks in detail at the way in which the provisions of the Lisbon Treaty have worked since the Treaty became operational, especially innovations such as the hierarchy of norms, the different types of competence, and the legally binding Charter of Rights. The coming into effect of the new Treaty was overshadowed by the financial crisis, which has occupied a considerable part of the EU’s time since 2009. The EU has also had to cope with the refugee crisis, the pandemic crisis, the rule of law crisis and the Brexit crisis. There has nonetheless been considerable legislative activity in other areas, and the EU courts have given important decisions across the spectrum of EU law. The seventh edition has incorporated the changes in all these areas. The book covers all topics relating to the institutional and constitutional dimensions of the EU. In relation to EU substantive law there is detailed treatment of the four freedoms, the single market, competition, equal treatment, citizenship, state aid, and the area of freedom, security and justice. Brexit is the rationale for the decision to have a separate UK version of the book. There is no difference in the chapters between the two versions, insofar as the explication of the EU law is concerned. The difference resides in the fact that in the UK version there is an extra short section at the end of each chapter explaining how, for example, direct effect, supremacy or free movement are relevant in post-Brexit UK. Law students in the UK need to know this, law students in the EU and elsewhere do not.

Craig, Paul, and Gráinne de Búrca. EU Law. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198859840.001.0001.

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Частини книг з теми "Extra-financial analysis":

Koba, Olena. "ACCOUNTING OUTSOURCING: CURRENT STATE AND PROBLEMS OF PRACTICAL IMPLEMENTATION." In European vector of development of the modern scientific researches. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-077-3-32.

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The purpose of the article is to determine the theoretical and organizational principles of application of accounting outsourcing by business entities. Methodology. Methods of analysis and synthesis were used to determine the characteristics and features of the organization of accounting outsourcing. The generalization of the existing experience of application of accounting outsourcing is carried out by a monographic method. On the basis of economic analysis and comparison, trends in the development of accounting outsourcing are identified. Methodology. The development of outsourcing is explained by its ability to increase the competitiveness of products, to promote the introduction of the latest advances in scientific and technological progress, to optimize costs. The application of knowledge and experience of specialists specializing in solving certain issues allows to focus the resources of companies on the development of strengths and promising areas and not to spend extra effort and money on the development of new non-core activities. The generalization of statistics on the current state of outsourcing in Ukraine shows that its effective application is hampered by the lack of free financial resources to invest in new management technologies, lack of awareness of business entities about the experience of outsourcing and the market of outsourcing services, lack of legal mechanisms. Generalization of functionally-oriented, cooperative, managerial, instrumental, integrated, situational, complex approaches gives grounds for outsourcing to understand the management tool, which allows to concentrate the resources of the business entity on the main activity, provides profit growth and increase competitiveness through contractual transfer, non-core functions of specialists or companies that specialize in their implementation and perform more efficiently than the entity. Among the advantages of outsourcing there are reducing the cost of accounting, improving service quality, accountability, confidentiality, tax optimization, reducing the likelihood of fraud by employees, ensuring impartiality and objectivity of accounting, access to additional resources in the field of finance, accounting and tax calculations. However, outsourcing has certain disadvantages, namely the risk of information leakage, possible lack of efficiency, formal performance of duties, liquidation of the outsourcing company, loss of control over own resources and part of the case may be lost, additional time to agree on the terms of the contract. Minimize the disadvantages of outsourcing allows careful and reasonable choice of outsourcing company, which should take into account: data privacy guarantee, staff qualifications, cost of services, reputation, popularity, experience of the outsourcer in the market, flexibility in organizing services, application of the latest technical solutions, outsourcing it has standards of interaction and internal procedures.

"account was developed from an analysis of the various elements to be accounted for. The logic that prevailed in the selection of the order of presentation of charges was based on the distinction be tween the major economic and financial operations usually con ducted by the firm. First, production operations necessitate the purchase of material, the payment of wages to employees and of taxes to the state, and the incurring of various operating expenses. Next, a category was created to register financial charges resulting from the firm’s financing policy. Finally, a category was devoted to the cost of permanent productive means related to the period: depreciation of fixed assets. On the revenue side of the trading account, resources coming from the sale of production or pur chased goods were shown first, since they result from the primary activity of the firm. Next, sales revenues from two secondary sources were shown in separate categories. Production by the firm of its own fixed assets, which was considered revenue since it represented a transfer of charges to the balance sheet, also ap peared under a separate heading. Finally, a category was allocated to revenues from financial operations such as interest and divi dends. Aside from financial accounting provisions, the plan con tained an important section on cost accounting. As mentioned earlier in the case of the CNOF Plan, to maximize both the stan dardization of financial accounting and the flexibility and adapt ability of the cost accounting system, the plan reserved a separate class for cost accounts, number 9. Separation of cost accounting also favored the progressive introduction of cost accounting, with out delaying the application of the financial accounting section of the plan. The role assigned to cost accounting by the plan was threefold, including the periodic determination of: 1. The cost of manufactured or purchased products; 2. Inventories, using the perpetual inventory method; 3. The results of operations by each branch or subdivision of the firm's activities In the general plan, a main structure for industrial accounting was prescribed, leaving the problem of application to particular cases to company plans. Two measures ensured the flexibility and adaptability of the plan. First of all, the use of the decimal system meant that any account could be subdivided by adding extra digits to the account number. Secondly, the free accounts left in the general plan could be used to fill specific needs. 294." In Accounting in France (RLE Accounting), 350. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-51.

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Тези доповідей конференцій з теми "Extra-financial analysis":

Tse, Charles G., Benjamin A. Maples, and Frank Kreith. "The Use of Plug-In Hybrid Electric Vehicles for Peak Shaving." In ASME 2014 8th International Conference on Energy Sustainability collocated with the ASME 2014 12th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/es2014-6443.

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This article is a feasibility analysis of using the batteries in Plug-in Hybrid Electric Vehicles (PHEVs) for peak shaving. The analysis focuses on energy availability of the PHEV fleet as well as the financial savings to the utilities by analyzing different charging scenarios and circuitry. The energy availability and the financial savings are heavily dependent on the location and availability of charging stations. Three charging scenarios are analyzed: charging is possible at any time; cars can only be charged overnight; charging can be done overnight and twice during the day at the place of work for cars that are used for commuting. The major findings of the study are that charging only overnight will not provide sufficient energy when needed, but both other charging mechanisms can provide effective peak shaving. The charging anytime would require funding a large number of charging station, but charging overnight and at work could be accomplished with relative minor financial investments. The savings from peak shaving could be used for incentives to offset the extra cost of batteries in plug-in electric vehicles.

Ballús Martínez, Mireia, and Carlos Ramiro Marmolejo Duarte. "Just one housing bubble? an analysys of spatial segmentation of the residencial values over time in Barcelona." In Virtual City and Territory. Barcelona: Centre de Política de Sòl i Valoracions, 2016. http://dx.doi.org/10.5821/ctv.8151.

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During the last real estate cycle most of the countries have experienced a housing bubble linked to the expansion of credit, increasing residential values dramatically. Despite the globalization of financial markets, this increase has not had the same impact on all the countries concerned. For this reason, this research analyzes the spatial variation in property values during this period in the case of the city of Barcelona. From the hypothesis that the areas where the population lives with lower qualifications and general education, and in particular financial education, these areas have had more variation in residential values in relation to those areas inhabited by well-off population. Additionally, these historically disadvantaged areas have been the culmination of the extra-EU immigration, which has incentive the dynamics of the real estate market. To test this hypothesis, it is carried out a descriptive analysis of the evolution of scale multifamily values districts and neighborhoods, as well as an econometric analysis to explain this variation. The results confirm the initial hypothesis and suggest the existence of a spatial segmentation of the housing market during both inflation and deflation of the housing bubble. Namely, the poorest neighborhoods have experienced sharped bubbles and busts compared to wealthy areas of the city.

Court, Paul, and Omar Al-Azzam. "Test Automation for Quality Assurance: A Random Approach." In 10th International Conference on Foundations of Computer Science & Technology (FCST 2022). Academy and Industry Research Collaboration Center (AIRCC), 2022. http://dx.doi.org/10.5121/csit.2022.120804.

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Testing is a necessary, but sometimes tedious chore for finding faults in software. Finding faults is essential for ensuring quality and reliability of software for industry. These are valuable traits consumers consider when investing capital and therefore essential to the reputation and financial well-being of a business. This research involves an ongoing trade-off between time and computational resources when testing via random selection of test cases versus complex logical means to find faults. More time will be devoted to an analysis of random test case selection and whether the amount of extra test cases run due to random selection is a viable alternative to the potential time spent fully evaluating the logic for coverage of a generic predicate. The reader will gain knowledge about the expectations for the increase in test cases if randomized selection is employed at some point in the process of testing.

Žárska, Elena. "Zadlžovanie v generovaní rozvoja miest." In XXIV. mezinárodního kolokvia o regionálních vědách. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-9896-2021-46.

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Cities are the backbone of the settlement structure and leaders in local and regional development. To fulfill this important role, they must generate sufficient and sustainable resources to improve the quality of life of their inhabitants and maintain their position in the territory. These resources also include funding. These can be generated in a multi structure. The aim of the paper is to identify indebtedness in urban development. What is the role of debt: "Can Slovakia's regional cities finance sustainable development on the basis of the existing financing model without increasing their total debt?" The study was performed on the basis of 5 indicators by comparative analysis. The results confirmed that the 8 largest/regional cities in Slovakia in the period 2005-2017 after the financial crisis they began to reduce debt and use other resources for development - mainly European grants and extra-budgetary funds (reserve fund). These are resources. which may have their limits in the future

Wang, Song, Lawrence Khin Leong Lau, Wu Jun Tong, Kun An, Jiang Nan Duan, and Xing Wang. "Subsea Gas Well Late Life Restart Lesson Learned: Failure Analysis and Operating Strategy." In SPE Symposium: Decommissioning and Abandonment. SPE, 2021. http://dx.doi.org/10.2118/208620-ms.

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Abstract This paper elucidates the importance of flow assurance transient multiphase modelling to ensure uninterrupted late life productions. This is discussed in details through the case study of shut-in and restart scenarios of a subsea gas well (namely Well A) located in South China Sea region. There were two wells (Well A and Well B) producing steadily prior to asset shut-in, as a requirement for subsea pipeline maintenance works. However, it was found that Well A failed to restart while Well B successfully resumed production after the pipeline maintenance works. Flow assurance team is called in order to understand the root cause of the failed re-start of Well A to avoid similar failure for Well B and other wells in this region. Through failure analysis of Well A, key root cause is identified and associated operating strategy is proposed for use for Well B, which is producing through the same subsea infrastructure. Transient multiphase flow assurance model including subsea Well A, subsea Well B, associated spools, subsea pipeline and subsea riser is developed and fully benchmarked against field data to ensure realistic thermohydraulics representations of the actual asset. Simulation result shows failed restart of Well A and successful restart of Well B, which fully matched with field observations. Further analysis reveals that liquid column accumulated within the wellbore of Well A associates with extra hydrostatic head which caused failed well restart. Through a series of sensitivity analysis, the possibility of successful Well A restart is investigated by manipulating topsides back pressure settings and production flowrates prior to shut-in. These serve as a methodology to systematically analyze such transient scenario and to provide basis for field operating strategy. The analysis and strategy proposed through detailed modelling and simulation serves as valuable guidance for Well B, should shut-in and restart operation is required. This study shows the importance of modelling prior to late life field operations, in order to avoid similar failed well restart, which causes significant production and financial impacts.