scholarly journals Can Fundamental Analysis Provide Relevant Information for Understanding the Underlying Value of a Company?

2018 ◽  
Author(s):  
Raúl Navas ◽  
Ana Paula Matias Gama ◽  
Sónia R. Bentes
Keyword(s):  
Relevant Information ◽  
Fundamental Analysis ◽  
A Company

Managing an Enterprise and Ethical Dilemmas in Accountancy

2014 ◽  
Vol 9 (2) ◽  
pp. 141-151
Author(s):  
Jolanta Wiśniewska
Keyword(s):  
High Risk ◽  
Ethical Dilemmas ◽  
Business Management ◽  
Relevant Information ◽  
Necessary Condition ◽  
Accounting System ◽  
Quality Of Information ◽  
Economic Entity ◽  
A Company

The purpose of this article is to present the correlation between management of an economic entity and the development of ethical accounting dilemmas in the era of high-risk business. In the globalisation era and recurring economic crises, realisation of the objectives of a company takes place under high risk conditions. It is therefore necessary to use a proper management system. The necessary condition for making all decisions is to have relevant information. The value and relevance of these decisions depend on the quality of information which they have been based on. Lack of ethics in accounting has a direct impact on the company's management, which is based on information generated by the accounting system of the company. Ethical dilemmas arising in accounting are also ethical dilemmas arising in the process of business management. 

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PT. ALBASIA BHUMIPHALA PERSADA TEMANGGUNG)

2018 ◽  
Vol 3 (2) ◽  
pp. 392
Author(s):  
Susi Sih Kusumawardhany
Keyword(s):  
Job Satisfaction ◽  
Job Performance ◽  
Direct Effect ◽  
Structural Equation ◽  
Relevant Information ◽  
Management Tool ◽  
Survey Method ◽  
Positive Direct ◽  
The Relationship ◽  
A Company

Recently a company faced by a very rapid changing and competitive environment. In order to win the competition, a company must increase their performance. Business globalization evoke continuously changing in all business aspect so an alteration became a normal condition. On of the management tool that often used by the management to manage their company is budget. Budget can be used by management as tool to plan and control the company activity. The purpose of the research is to examine the relationship between participative budget with job satisfaction and employee’s performanceand also the role of Job Relevant Information (JRI) as the intervening variable between participative budget with job satisfaction and employee’s performance. Variable that is used this research is participant budget, job satisfaction, employee’s performance and job relevant information (JRI). This research using survey method in which the researcher distribute questionnaire which include list of question to chosen respondents. Data analyses that were used in this research are validity and realibility test, Structural Equation Model and path analysis. The result shows that relationship between participative budget and job satisfaction figure out that participation in budgetary has positie in direct effect on employee’s job satisfaction and relationship between participative budget  and job performance figure out that participation in budgetary has positive in direct effect on employee’s job performance. In addition, the relationship between participative budgetary and job satisfaction through job relevant information as an intervening variable shows that there is a significantly positive direct effect., while the relationship between participative budgetary a job performance through job relevant information as an intervening variable shows that there is a significantly positive direct effect.Keywords: participative budgetary, job satisfaction, job performance and job relevant information.

Modern methods of the quality improvement and their application in managing of changes in a company

2018 ◽  
Vol 4 (10) ◽  
pp. 64-72
Author(s):  
Pavol Gejdos
Keyword(s):  
Quality Improvement ◽  
Six Sigma ◽  
Business Processes ◽  
Relevant Information ◽  
Correct Choice ◽  
Sigma Level ◽  
Continuous Quality ◽  
Modern Methods ◽  
Six Sigma Methodology ◽  
A Company

This article deals about the application of the Six Sigma methodology by using modern methods in various stages of the DMAIC improvement model. The change management of business processes in terms of quality is determined by the correct choice of methods and tools for reducing discrepancies and non-productive costs. The evaluation of selected processes of furniture production through defects per million opportunities, efficiency, capability and sigma level before the change and after the change in the quality process provides relevant information for ensuring continuous quality improvement. Implementation of assessing changes in the process is a source of information for continuous improvement of process performance. Keywords: Processes, quality improvement, Six Sigma, DMAIC, changes in processes.

scholarly journals Accounting Policies in the Function of Quality Assessment of Financial Statements

2021 ◽  
Vol 59 (3) ◽  
pp. 357-373
Author(s):  
Jelena Raičević
Keyword(s):  
Quality Assessment ◽  
Financial Statements ◽  
Relevant Information ◽  
Cash Flows ◽  
Business Decisions ◽  
Financial Position ◽  
And Performance ◽  
Complex Relationships ◽  
A Company

Abstract Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital, users make business decisions. Specific accounting policies serve as the basis for the preparation of quality financial statements. Management is responsible for the preparation and presentation of financial statements and selects accounting policies. Although simple, the issue of choosing the accounting policies can be extremely delicate and complex. Besides management, there are other stakeholders who may be affected by this issue. As a consequence, there are complex relationships that affect the choice of accounting policies, and thus the quality of financial statements.

Is PEG Ratio a Better Tool for Valuing the Companies as Compared to P/E Ratio? (A Case Study on Selected Automobile Companies)

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Bharat Kumar Meher ◽  
Saurabh Sharma
Keyword(s):  
Stock Price ◽  
Technical Analysis ◽  
Financial Statements ◽  
Fundamental Analysis ◽  
Investment Strategies ◽  
Price Earnings Ratio ◽  
Small Investors ◽  
Tools And Techniques ◽  
A Company

The securities in the capital markets can be analyzed with the help of Fundamental Analysis or Technical Analysis or both. As for many small investors, technical analysis is a complex tool to be used for analyzing the securities, they basically use fundamental analysis in formulating their effective investment strategies. Fundamental Analysis includes various tools and techniques for making analysis of various securities in which Ratio Analysis is one of them. Investors emphasize on one important ratio i.e. P/E Ratio to have a better understanding on the future growth of a company. P/E i.e. Price Earnings Ratio is calculated by dividing market(stock) price per share by its earning per share. This research paper represents a brief note about P/E and its application in making certain investment decisions. This paper also attempts to focus on a new ratio i.e. PEG innovated by some financial analysts to analyze the growth position of various automobile companies and again a critical analysis of financial statements of selected automobile companies is done to assess its P/E and PEG Ratio. To conclude this paper a comparison is made between the P/E and PEG Ratio to determine whether the newly innovated PEG Ratio is more effective over P/E Ratio.

Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know the Company's Financial Ratios

2017 ◽  
Vol 1 (1) ◽  
pp. 56-60
Author(s):  
Euis Sitinur Aisyah ◽  
Maimunah Maimunah ◽  
Aris Martono
Keyword(s):  
Cash Flow ◽  
Balance Sheet ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Ratios ◽  
Web Based ◽  
Online System ◽  
Income Statement ◽  
Long Time ◽  
A Company

Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure can be done. Closing the book itself is useful to determine the company's financial position before closing, by looking at the final results of the profit and loss. It is known that the process of closing the book takes a long time with extra precision. However, this has become easier by using WBAOS (Web Based Accounting Online System) 2.0, because companies are more flexible in preparing financial statements, starting from the lane balance sheet, income statement, to the periodic cash flow, where this cash flow provides relevant information regarding cash in and out of the company.   Keywords: ​WBAOS, Financial Ratios and Book Closure.

scholarly journals Reactive Production Control - Information to Control a Production

2017 ◽  
Vol 869 ◽  
pp. 151-158
Author(s):  
Georg Kasakow ◽  
Jan Christian Aurich
Keyword(s):  
Production System ◽  
Production Control ◽  
Relevant Information ◽  
High Wage ◽  
Manufacturing Companies ◽  
System Planning ◽  
Control Information ◽  
Market Turbulence ◽  
Sustainable Protection ◽  
A Company

Sustainable protection and expansion of the competitiveness of the industrial location Germany is an important topic of current research. How can manufacturing companies in high wage countries counter the challenges of market turbulences? Crucial for the competitiveness of these companies is the compensation of wage and salary costs through highly efficient processes. A promising approach is to increase the responsiveness of a company. Responsiveness means, to react as quickly as possible to events or changes of the market, which are not yet evident and can not be foreseen at the time of production system planning. An increase of responsiveness enables companies to react quickly and flexible to market turbulences. The question arises, which market information are relevant, to which a company has to react as quickly as possible in order to handle market turbulence. This paper addresses this issue and identifies relevant information, that are already known during the phase of product development, and the unknown information of the market, to which an existing production system has to react in order to compensate market turbulences. The interplay of known and unknown information enables a responsive production control. The origin and usage of this information, which enables reactive production control, are a part of this article and are explained therein.

scholarly journals Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan

2021 ◽  
Vol 31 (2) ◽  
pp. 374
Author(s):  
Ni Kadek Anggita Dwiantari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Relevant Information ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
The Public ◽  
Logistic Analysis ◽  
Food And Beverage ◽  
A Company

Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to examine the effect of company size, company age as well as independent commissioners on the timeliness of the publication of financial reports. The research was done at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange at 2017-2019. The samples were 48 companies and used purposive sampling technique. The technique used was logistic analysis. The result indicated that company size and independent commissioners have a positive effect on the timeliness of the publication of financial reports. Meanwhile the age of the company had no effect on the timeliness of the publication of financial reports. Keywords: Timeliness; Company Size; Company Age; Independent Commissioner.

scholarly journals Caracterización de Personas que Conviven con VIH en la Ciudad de Cartagena (Bol. – Col)

2014 ◽  
Author(s):  
Irma Yolanda Castillo
Keyword(s):  
Public Health ◽  
Data Analysis ◽  
Sexual Transmission ◽  
Relevant Information ◽  
Descriptive Study ◽  
Demographic Characteristics ◽  
Descriptive Statistics ◽  
Hiv Diagnosis ◽  
Mode Of Transmission ◽  
A Company

Introducción: El Virus de Inmunodeficiencia Humana (VIH) constituye uno de los desafíos para la salud pública, por ser una patología de incremento constante. Objetivo: Describir las principales características de las personas que conviven con el VIH en la ciudad de Cartagena. Materiales y Métodos: Se realizó un estudio descriptivo, durante tres meses. La población objeto de estudio fue conformada por 763 personas con el diagnostico. Se estimó un tamaño de muestra de 219 personas, que fueron incluidas mediante un muestreo no probabilístico. Como instrumento de recolección de información, previo consentimiento informado, se utilizó una encuesta con tres apartados: Apartado 1: Características demográficas, Apartado 2: características socio-familiares, y Apartado 3: características socio-sanitarias. Para el análisis de los datos, se aplicó la estadística descriptiva; se calcularon medias, medianas y desviaciones estándar. Resultados: Un total de 201 personas diligenciaron el cuestionario satisfactoriamente. El 62% (124) de estas fueron de sexo masculino, y la media de edad, de 38 años (DE: 11); un 59,7% (120) procede del área rural; 49% (98) cuenta con bachillerato completo o incompleto. Además, el 66% (132) convive con 3 a 6 personas, 45% (91) tiene parejas estables, 84%(169) son de estratos 1 y 2; en tanto que el 85,6% (172) manifestó no tener vinculo laboral con una empresa. Por último, el 41% (82) está afiliado al régimen subsidiado y el 99,5% (200) reportó la vía sexual como posible modo de transmisión. Conclusión: La infección se presenta con mayor frecuencia en hombres de estratos bajos, quienes manifiestan como modo de transmisión la vía sexual. Esto supone retos para los programas de salud sexual y reproductiva ABSTRACTIntroduction: The Virus of Human Immunodeficiency (HIV) constitutes one of the challenges for public health, for being pathology of constant increase. Objective: To describe the main characteristics of people who live with HIV in Cartagena. Materials and Methods: A descriptive study with 763 people with HIV diagnosis over a three months period was conducted. 219 people were sampled as non-probability sample. A three sections consentual was applied as a tool for collecting the relevant information: section 1: demographic characteristics, section 2: social-family features, and paragraph 3: socio-sanitary characteristics. For data analysis, descriptive statistics were applied; means, medians and standard deviations were calculated Results: 201 people answered the questionnaire satisfactorily. The 62% (124) of these were male, with an average age of 38 years (from: 11); a 59.7% (120) comes from rural area; 49% (98) have completed or incomplete secondary education. In addition, 66% (132) coexists with 3 to 6 people, 45% (91) has stable couples, 84% (169) are from strata 1 and 2; as to the 85.6% (172) reported not having labor ties with a company. Finally, 41% (82) is affiliated to the subsidized regime and 99.5% (200) reported the sexually as a possible mode of transmission. Conclusion: Infection occurs in men of lower strata who were more frequently infected by sexual transmission.

scholarly journals Environmental aspects in accounting

2013 ◽  
pp. 127-131
Author(s):  
Gábor Nagy
Keyword(s):  
Complex System ◽  
Control System ◽  
Environmental Performance ◽  
Relevant Information ◽  
Management Control ◽  
Environmental Aspects ◽  
Economic Competition ◽  
Management Control System ◽  
Accounting Systems ◽  
A Company

By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.

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