FEATURES OF THE FORMATION AND MANAGEMENT OF OWN CAPITAL: PRINCIPLES OF DEVELOPING A SELF-FINANCING POLICY

Статья посвящена раскрытию темы об особенностях формирования политики управления собственным капиталом. Поскольку от качества управления собственными ресурсами зависит дальнейшая деятельность предприятия, его стабильное и устойчивое состояние в условиях рыночной экономики. The article is devoted to the disclosure of the topic about the peculiarities of the formation of the equity management policy. Since the quality of the management of its own resources depends on the further activity of the enterprise, its stable and stable state in a market economy.

Bibliometric analysis of journals, authors, and topics related to COVID-19 and Islamic finance listed in the Dimensions database by Biblioshiny

Purpose: This bibliometric study investigated the current state of documents on coronavirus disease 2019 (COVID-19) and Islamic finance published by digital object identifierequipped journals listed in the Dimensions database. The analysis focused on describing the characterictics and trends of the keywords, authors, and journals.Methods: The data analyzed were from 149 research publications in Dimensions. The search tems were “COVID” and “Islamic finance.” The searches used to establish the study dataset were last updated on August 27, 2020. Descriptive statistical methods were used, and a bibliometric analysis was conducted using Biblioshiny, an R-based app, to generate a bibliometric map.Results: The number of articles discussing the theme of COVID-19 and Islamic finance was quite large in recent months, with more than 100 articles published. The most popular keywords used were “COVID,” “food,” and “pandemic,” although there were also many keywords that related more specifically to the field of Islamic finance, namely “banks,” “markets,” “health,” “debt,” “equity,” “management,” and “stock.”Conclusion: This study provides an overview of trends in the most popular keywords, journals, and authors of articles on the topic of COVID-19 and Islamic finance, which has been quite a popular theme in recent months, thereby providing information for researchers specializing in the field of Islamic finance. This theme has the potential to continue to be developed.

Research of Accounting and Control Support for Equity Management of a Commercial Company

The efficiency of equity management of any commercial organization largely depends on the information generated within its accounting and control system (ACS). The paper describes the study of accounting and control support for managing a company’s equity capital. The theoretical and methodological basis of the study bottoms on works of scientists in the researching scape, regulatory legal acts on accounting and auditing in the Russian Federation. The work clarifies the conceptual apparatus, an interrelation the notions as ‘accounting and control support’ and ‘accounting and control system’; founds a place of the last notion in the system of information management of a commercial company as well as the author defines the concept of ‘accounting and control support of equity capital management’. Moreover, there have been identified factors affecting the set of specific tools which have been using in the accounting and control system of each commercial company. The main results of the study can be used by chief accountants and auditors in the development and improvement of accounting and internal control system of a commercial company.

Performance Evaluation of Commercial Banks in Oman Using Ratio Analyses

Purpose of the study: The purpose of the study was to critically analyze the effectiveness of banks’ performances and to examine the associations amongst the asset management, banks’ size, operational efficiency, and their impact on the bank’s performance. Design/Methodology/Approach: The secondary data was obtained from the annual reports of five selected commercial banks of Oman listed in the Muscat Securities Market (MSM) for the period 2013 to 2019. The collected data was analyzed through financial ratios using excel and SPSS and was used to evaluate the banks’ performance. Findings: The study revealed that the Operational Efficiency (OE) of the selected commercial banks had an impact on the Return on Assets (ROA); advances of the selected commercial banks had an impact on the interest income whereas operational efficiency of the selected commercial banks had NO impact on the Interest Income. The study further confirmed that Bank Muscat proved to be the bank that performed well over the years 2013 to 2019. Research Implications: The study proved that the banks’ financial performances can be measured through the assets size, asset management, and equity management using ratio analysis which can be a good measure to adjudge the financial performances of the banks. Social Implications: The study helps the stakeholders of the banks to understand the factors and the banking activities that might help to enhance the financial performances of the banks and to take necessary action and suitable decisions accordingly. Originality/value: The study was restricted to five selected commercial banks of Oman and the study had relied mostly on quantitative techniques involving ratio analyses. The study can be extended to all the commercial banks in Oman including the most determining factor viz. customer satisfaction. Keywords: Financial Performance of Banks, Operational Efficiency, Return on Assets, Return on Equity, Interest Income, Ratio Analyses

EQUITY MANAGEMENT OF THE TOURISM SECTOR ENTERPRISES IN THE SLOVAK REPUBLIC

Since its expansion at the beginning of the 20th century, tourism has shown its strength and importance. Tourism is a link between several economic sectors, thanks to its accumulated development potential. One of the main goals of business entities from the financial point of view is to achieve profit. The second is the maximize the value of the company, which can be affected by the achievement of profit. Companies operating in the field of tourism in the Slovak Republic are no exception. The chapter deals with the analysis of their equity, including its individual items with an emphasis on the going concern. Using Pearson’s correlation coefficient, we identify the relationship between equity and its individual items. The aim of the chapter is, based on indebtedness indicators, specifically total indebtedness and the degree of self-financing to assess the adequacy of own resources needed to finance its activities in this sector in the Slovak Republic, while marginally analyzing the impact of COVID-19 on the tourism sector in Slovakia.

Analysis of the own capital of Ukrainian enterprises and features of its management in the conditions of the new economy of the global market

The article notes that the concept of "equity" in the studied literature is considered from the standpoint of economic, accounting, legal and financial management. The analysis of the dynamics and structureof the balance sheet of enterprises by type of economic activity of Ukraine for six years shows an increase inthe balance sheet currency by 90%. An analysis of the statistical dynamics of changes in the structure ofequity of enterprises by type of economic activity of Ukraine over six years shows that since 2014 the structure of registered capital, additional capital has changed dramatically and there is uncovered loss, which hasa negative tendency to increase. The low value of retained earnings and the emergence of losses justifiesthe need for an effective system of equity management, because it is due to this component there is the increase in equity and expansion of economic activity. Tasks for effective management of own capital of enterprises have been defined. The stages of the system of effective equity management of enterprises havebeen proposed.

BRAND EQUITY MANAGEMENT: INTERBRAND METHOD

Today, the brand is considered to be the most important element of the intangible assets of the company. Thus brand and value within a brand is one of the most important concepts in marketing. The brand equity is the term that represents the added value of products and services, and this value is reflected in everything that consumers think, feel and make in relation to the brand. Recipients of the added value can be consumers or companies. In the global economy, effective brand equity management is of crucial importance in identifying consumer needs and preferences, and satisfying them to overcome consumer expectations, thereby increasing the value of the brand, and thus the value of the company, ensuring market survival and establishing the basis for further growth and development. Strong brands affect business results primarily through the impact on three key stakeholder groups: consumers, employees and investors. The Interbrand method for brand valuation was designed to take into account all three groups of stakeholders. The basics of the model are the following components: the analysis of the financial results of branded products or services, the analysis of the brand's role in purchasing decisions and the competitor's brand strength. The goal of this paper is to identify the elements that most influence the creation and maintenance of brand equity, and analyze the positioning and value of the most successful globally traded brands based on the Interbrand methodology.

Doing Semiotics

Structural semiotics is a hybrid of communication science and anthropology that accounts for the deep cultural codes that structure communication and sociality, endow things with value, move us through constructed space, and moderate our encounters with change. Doing Semiotics: A Research Guide for Marketers at the Edge of Culture, shows readers how to leverage these codes to solve business problems, foster innovation, and create meaningful experiences for consumers. In addition to the basic principles and methods of applied semiotics, the book introduces the reader to branding basics, strategic decision-making, and cross-cultural marketing management. The guide can be used to supplement my previous books, Marketing Semiotics (2012) and Creating Value (2015), with practical exercises, examples, extended team projects and evaluation criteria. The work guides students through the application of learnings to all phases of semiotics-based projects for communications, brand equity management, design strategy, new product development, and public policy management. In addition to grids and tables for sorting data and mapping cultural dimensions of a market, the book includes useful interview protocols for use in focus groups, in-depth interviews, and ethnographic studies. Each chapter also includes expert case studies and essays from the perspectives of Marcel Danesi, Rachel Lawes, Christian Pinson, Laura Santamaria, and Laura Oswald.