The role of funds transfer pricing in liquidity management process of a commercial bank / Znaczenie cen transferowych w procesie zarządzania płynnością banku komercyjnego

2016 ◽  
Author(s):  
Ewa Dziwok
Keyword(s):  
Commercial Bank ◽  
Transfer Pricing ◽  
Management Process ◽  
Liquidity Management

LOGISTICS BASICS OF ORDER MANAGEMENT

2020 ◽  
Author(s):  
L.K. Kirillova ◽  
Keyword(s):  
Continuous Operation ◽  
Management Process ◽  
Managerial Decisions ◽  
Order Management

The article considers the conceptual features of logistics and criteria for making managerial decisions. The role of order management in ensuring the continuous operation of the organization is shown. The stages of the order management process for planning the system of interaction with customers are reflected.

scholarly journals PERAN KOMITE SEKOLAH DALAM PROSES MANAJEMEN MADRASAH PADA MADRASAH TSANAWIYAH NEGERI (MTsN) KARANG INTAN KABUPATEN BANJAR

2017 ◽  
Vol 3 (3) ◽  
Author(s):  
Lathifah Lathifah
Keyword(s):  
Student Affairs ◽  
Qualitative Approach ◽  
Management Process ◽  
School Committee ◽  
Infrastructure Finance ◽  
Descriptive Qualitative

Abstract: This research is executed as a mean to describe the role of schoolCommittee toward madrasah’s management process in Public MadrasahTsanawiyah (MTsN) Karang Intan Banjar Regency, specifically on their role asadvisory agency, supporting agency, controlling agency, and as a mediator. Thisresearch uses descriptive qualitative approach. Data collected with observationtechnique, documentation and interview toward school committee and teachers.This research’s findings show that school committee have a important role inMadrasah’s management process, especially in the management of facilities and infrastructure, finance, student affairs, curriculum, personnel, and public relations.Keywords: school committee, madrasah’s management process, PublicMadrasah Tsanawiyah (MTsN)Abstrak: Penelitian ini dilaksanakan sebagai cara untuk menggambarkan perandari komite sekolah terhadap proses pengelolaan madrasah pada MadrasahTsanawiyah Negeri (MTs) Karang Intan Kabupaten Banjar, terutama tentangperan mereka sebagai pemberi pertimbangan, memberikan dukungan, melakukan pengendalian, dan sebagai mediator. Penelitian in imenggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui teknik observasi, dokumentasi, dan wawancara dengan komite sekolah dan para guru. Temuan dari penelitian ini menunjukkan bahwa komite sekolah memiliki peran yang penting dalam proses pengelolaan madrasah, terutama dalam mengelola fasilitas dan infrastruktur, keuangan, kemahasiswaan, kurikulum, personalia, dan hubungan kemasyarakatan.Kata Kunci: komite sekolah, proses pengelolaan madrasah, MadrasahTsanawiyah Negeri (MTs)

scholarly journals Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?

2021 ◽  
Vol 6 (3) ◽  
pp. 97-103
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Earnings Management ◽  
Transfer Pricing ◽  
Manufacturing Companies ◽  
Moderator Variable ◽  
Policy Makers ◽  
Deferred Tax Assets ◽  
Management Actions ◽  
Deferred Tax ◽  
Accounting Policy

The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax assets on accrual earnings management; and (d) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax expenses on accrual earnings management. The samples consist of 160 manufacturing companies listed in Indonesia Stock Exchange (IDX). The study utilizes the financial statements from 2012 to 2018. This study presents that (a) deferred tax assets influence accrual earnings management; b) deferred tax expenses affect accrual earnings management; c) transfer pricing does not strengthen the effect of deferred tax assets on accrual earnings management; and d) transfer pricing does not strengthen the effect of deferred tax expenses on accrual earnings management. This study contributes to accounting studies, tax authorities and regulators, and accounting policy makers. Firstly, this research contributes to the development of accounting studies on the role of transfer pricing as a moderator of the effect of deferred tax assets and deferred tax liabilities on earnings management. Secondly, the results of this study can make a consideration for tax authorities and regulators in addressing company management actions to minimize the amount of tax paid by utilizing policies according to PSAK. It is worth considering how to sanction companies that deliberately reduce the amount of tax that should be paid. It is necessary to conduct tax investigation by the Directorate General of taxes on companies that are indicated to have practiced accrual earnings management with the aim of reducing the tax burden. Thirdly, accounting policy makers need to consider how management reduces the tax that should be paid through accounting policies that are allowed under PSAK and transfer pricing mechanism.

Changing Domains in the Management Process: Imaging Services Managers in the Post-1990 National Health Service

2000 ◽  
Vol 13 (3) ◽  
pp. 178-186 ◽  
Author(s):  
T. Forbes ◽  
N. Prime
Keyword(s):  
Decision Making ◽  
Healthcare Professionals ◽  
Management Style ◽  
Domain Theory ◽  
Management Process ◽  
Role Change ◽  
Managerial Roles ◽  
Clinical Background ◽  
Management Roles

Much of the current literature on healthcare professionals developing management roles has focused almost exclusively upon hopsital doctors. This paper seeks to redress this imbalance and explores the emergence of the professions allied to medicine (PAMs) as clinical managers. A comparative study of 25 English and Scottish radiographer managers were interviewed. From the interviews, a number of themes were developed associated with moving from a clinical professional to a clinical manager and were analysed using domain theory. These themes included management, professionalism, management style, conflicts between the role of both manager and professional, and role change. Radiographer managers are forming new ‘hybrid’ managerial roles, which have been developing within a changing NHS. A definite tension was seen in this role change, and the transition has not been easy for this group of PAMs. However, they have shown resilience in undertaking both operational and strategic management decisions, while using their clinical background in their decision-making and have much to offer the management process.

The Role of the Commercial Bank

1945 ◽  
Vol 11 (2) ◽  
pp. 386
Author(s):  
James E. Drew
Keyword(s):  
Commercial Bank
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