Accounts Receivable Management and Safeguarding: Asset Protection Strategies

2015 ◽  
pp. 385-402
Keyword(s):  
Accounts Receivable ◽  
Asset Protection ◽  
Protection Strategies

'Transport and Transport-Infrastructure' - key findings of a "User Needs" survey

2020 ◽  
Author(s):  
Christoph Matulla ◽  
Katharina Enigl ◽  
Audrey Macnab ◽  
Philip Evans ◽  
Gavin Roser ◽  
...  
Keyword(s):  
Climate Change ◽  
Climate Impact ◽  
Transport Infrastructure ◽  
Future Climate Change ◽  
User Needs ◽  
Climate Services ◽  
Protection Measures ◽  
Asset Protection ◽  
Protection Strategies ◽  
The Face

<p>The aim of this contribution is to present the design as well as findings of a survey targeted assessing the needs of stakeholders in the transportation domain with respect to climate change driven damages. This ‘User needs survey’ is one of the major objectives of multifarious collaborations investigating anticipatory asset protection strategies under accelerated climate change. The viability of these efforts is guaranteed by pairing up the scientific community (CIT, University of Vienna, BOKU, TU Vienna) with notable stakeholders (F&L, WMO, BMNT).</p><p>The ‘User needs’ survey, was carried out in cooperation between the Climate Impact Team (CIT) the European Transport, Freight and Logistics Leaders Forum (F&L) and the World Meteorological Organization (WMO). The aim of the survey is to identify services that stakeholders in the realm of transportation themselves consider significant and beneficial. </p><p>Therefore, findings should be of vital importance for -- (i) setting up meaningful climate services; (ii) selecting sustainable protection measures strengthening transportation system resilience in the face of future climate change; (iii) compiling the chapter on 'Land Transport' in WMO’s new Service Delivery Guide -- as they ensure the expediency of the services described.</p><p>Presented results encompass: (i) an assessment of extreme events in terms of their damaging impacts on transport, freight and logistics by stakeholders; (ii) an assessment of the vulnerability of assets in transport, freight and logistics by stakeholders; (iii) an illustration of the extent of impacts climate-change (through shifts in extremes and associated threats) has had on transport, freight and logistics over the past decades; (iv) the stakeholders' expectations regarding future developments towards advancing climate-change and (v) an evaluation of time horizons (short, medium and long term) at which stakeholders need services. </p><p>A summary completes this contribution.</p>

scholarly journals Valuation and Service Trusts

2021 ◽  
Vol 15 (2) ◽  
pp. 83-102
Author(s):  
Ian Fargher
Keyword(s):  
Intangible Assets ◽  
Family Law ◽  
Cash Flows ◽  
Professional Services ◽  
Asset Protection ◽  
Tangible Assets ◽  
The Family ◽  
Protection Strategies ◽  
Asset Distribution ◽  
Business Structures

The oblique nature of control over assets of a trust has always been challenging when personal asset distribution is at issue. This is no more apparent than in the context of Family Law. Complex organisational arrangements may make sense when considering tax planning or asset protection strategies, however, they may present difficulties for the application of sections 79 and 75 of the Family Law Act 1975. Specific difficulties are experienced when dissecting the economic structures of professionals, where the issues of professional and business intangible assets and tangible assets are held within service trust structures, intertwined with personal professional wages, incorporated professional entities, professional distributions and family distributions. Service trust arrangements have become popular for Australian professionals, such as, doctors, accountants, lawyers and engineers due to their tax effectiveness which passed the court’s test in the 1978 case FCT v Phillips. The Australian Taxation Office (ATO) has issued ‘safe harbour’ rules for the operation of service trust arrangements which may provide some, in principle, assistance to Family Law decision making. This paper investigates the Family Law issues with respect to partner distributions where a service trust structure is in place. In this regard, the paper considers the business structuring concepts including the rights and roles of those associated with trusts, particularly the exercising of control. Secondly, the paper reviews the courts decisions with respect to looking through business trust structures with reference to the reasoning expressed in past judgements. Finally, the paper considers the Family Law distribution effects of tangible and intangible assets when professional services are encased within a Philips Trust type structure. This paper should be of interest to those involved, or potentially involved, in Family Law asset distribution. Specifically, legal and professional advisors, such as lawyers, accountants and valuation professionals. The paper’s objective is to assist in clarifying the complex issues of understanding business structures underpinning the transaction based cash flows between entities and their potentially intertwined equity.

Slashing Accounts Receivable, Part II

2006 ◽  
Vol 37 (3) ◽  
pp. 60
Author(s):  
JOSEPH S. EASTERN
Keyword(s):  
Accounts Receivable

Standardizing Your Strategy For Accounts Receivable

2010 ◽  
Vol 41 (11) ◽  
pp. 50
Author(s):  
JOSEPH S. EASTERN
Keyword(s):  
Accounts Receivable

Accounts Receivable: Standardized Strategy

2010 ◽  
Vol 40 (18) ◽  
pp. 74-75
Author(s):  
JOSEPH S. EASTERN
Keyword(s):  
Accounts Receivable

Analysis of the Management and Control System of Trade Receivables on the Effectiveness of the Corporate Cash Flow on PT. Enseval Putera Megatrading, tbk

2020 ◽  
Vol 2 (1) ◽  
pp. 75-87
Author(s):  
Syarifah Nuriah ◽  
Abdul Rakhman Laba ◽  
Muhammad Sobarsyah
Keyword(s):  
Control System ◽  
Cash Flow ◽  
Primary Data ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Accounts Receivable ◽  
Corporate Capital ◽  
Financial Ratio Analysis ◽  
Data Source ◽  
And Control

This study aims to determine the management and control system of trade receivables on the effectiveness of the cash flow company’s at PT. Enseval Putera Megatrading, Tbk. The data source used in this study is the primary data source, obtained directly from the company. The analytical method used for testing the management and control system of receivables on the effectiveness of cash flow is the analysis of financial ratios. In this study, the data used for analysis are qualitative data analysis and financial ratio analysis, namely the activity ratio (RTO, ACP, Arrears Ratio, and Billing Ratio). The results showed that (1) RTO of PT. Enseval Putera Megatrading, the highest rate in 2017 was 189 times, while the lowest RTO was in 2015 which was 115 times. This shows the normal level of turnover. The faster the payment terms, the better for the company, because the faster the working capital embedded in receivables returns to capital or cash, which means the higher the receivables turnover. (2) ACP or the average age of collection of receivables applied by companies, especially the value in 2017 is 2 days. This means that the company has been effective in managing its accounts receivable because the standard for collecting receivables set by the company is the repayment limit or due date no later than 7 (seven) to 90 (Ninety) calendar days from the billing statement received by the service user. (3) The Arrears Ratio, namely from 2014-2018, the largest was only 1.11%. This shows that the lower the arrears ratio, the better for the company, which means the company is able to handle its receivables properly. (4) Billing Ratio shows that from 2014-2018 the lowest that is 98.88% shows the greater the value of collectible receivables means the greater the percentage value of the collection ratio so that the better for the company because of the greater return on corporate capital. Then it can be concluded that the Billing Ratio of PT. Enseval Putera Megatrading, it's not working effectively.

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