A Personal Net Worth Skill

2021 ◽  
pp. 329-364
Author(s):  
Simon A. Kingaby
Keyword(s):  
Author(s):  
Nicola Canessa ◽  
Alessia Zorloni
Keyword(s):  

La gestione e la valorizzazione dei patrimoni artistici familiari è una esigenza particolarmente sentita dalle nuove generazioni di HNWF (High Net Worth Families) proprietarie di importanti collezioni di opere d'arte. L'obiettivo di questo studio è quello di contribuire alla conoscenza delle diverse problematiche economichee giuridiche che le famiglie, con importanti patrimoni artistici, si trovano ad affrontare nella gestione e nella valorizzazione della propria collezione. Il lavoro analizzate le motivazioni e i bisogni delle famiglie nella gestione del loro patrimonio artistico affrontando anche gli aspetti giuridici della trasmissione del patrimonio artistico all'interno della famiglia e verso terzi.


2019 ◽  
Vol 9 (2) ◽  
pp. 35
Author(s):  
Sri Marti Pramudena

This study aims to determine the financial position and financial performance Cooperative Sucofindo Jaya (KOPSUCOFINDO JAYA) from fiscal year 2009-2011 through a comparative analysis / comparisons and ratio analysis. From the research, the authors obtained a picture that results of the financial position and financial performance of KOPSUCOFINDO JAYA as follows: (1) To Horizontal Analysis of the Balance Sheet shows the overall unfavorable developments as the rise of short-term debt experienced a greater percentage increase than the increase in current assets (2) For Horizontal Analysis of the SHU, SHU in 2010 an increase of 125.38% compared to 2009 and in 2011 increased by 282.47% compared to 2009, but this increase was not followed by a reduction in the burden of cost of goods, especially business and this increase was obtained from the contribution percentage increase in other income. (3) For Vertical Analysis of the Balance Sheet shows that in terms of assets, current assets are assets that make up the largest component but also cause considerable investment value embedded in current assets and also showed asset turnover, receivables turnover and working capital is very low under 1 times. (4) For the SHU Vertical analysis shows that income JAYA KOPSUCOFINDO more than 85% absorbed in the Cost of Goods. (5) For liquidity analysis showed that highly liquid KOPSUCOFINDO JAYA obtain an average value above 400%. (6) For solvency analysis shows that the performance is not good / not solvable because the results of the analysis LITA average of above 95%, Total Debt to Equity Ratio in the top 2.000%, and Net Worth Debt Ratio to average below 4%. (7) For activity ratios indicate that the performance is not good for Turnover of Assets value of 1 times. (8) For the rentability analysis KOPSUCOFINDO JAYA show results for ROA of 0.86% (2009), 1.31% (2010), 1.18% (2011), ROE in 2009 is 14.81%, 26.43% in 2010 and 2011 amounted to 31.11%, for the ROI of 0.56% in 2009, in 2010 was 0.96% and by 0.93% in 2011. (9) For the analysis of profitability, for the analysis of GPM in 2009 amounted to 1.49%, in 2010 of 2.31% and 3.92% in 2011. As for the analysis of NPM in 2009 amounted to 0.97%, in 2010 by 1.70% and by 3.10% in 2011. Keywords:  Cooperative Financial Performance, horizontal analysis, vertical analysis, Analysis of Liquidity, Solvency Analysis, Activity Analysis, Profitability Analysis, profitability analysis


Think India ◽  
2019 ◽  
Vol 22 (3) ◽  
pp. 479-489
Author(s):  
Dr. Nistha Sharma ◽  
Neelakshi Kaushik

As Corporate Social Responsibility (CSR) continues to mature, one of the paradigms shifts we’ve seen in recent years is a move towards “values”. CSR motivates companies to be ethically right by contributing socially, economically and environmentally. In 2014, government made mandatory for companies to spend 2 per cent of their three-year average annual net profit on CSR activities in each financial year, starting from Financial Year 2015. The norms are applicable to the companies with at least Rs 5 crore net profit or Rs 1,000 crore turnover or Rs 500 crore net worth. As an amendment to The Companies Act, 2013, businesses can invest their profits in areas such as education, poverty, gender equality, and hunger.


Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.


2018 ◽  
Vol 1 (3) ◽  
pp. 56-66
Author(s):  
Anupam Singh ◽  
Dr. Priyanka Verma

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.


Author(s):  
Neelanjali Jaiswal ◽  
Amit Gautam

Nowadays business is not just for profit making. Rather, business houses across the globe are realizing their stake in the society and hence they have started undertaking various CSR initiatives voluntarily. As per the clause 135 of the Companies Act, 2013 any company having a turnover of Rs 1000 crore or more or a net worth of Rs 500 crore or more or a net profit of Rs 5 crore or more should mandatorily spend at least 2% of their net profits per fiscal year on various CSR activities. Presently in India, CSR initiatives are taken by many companies. Especially, in the FMCG companies where reducing the packaging material is posing a major challenge. Hence, these companies are working in the field of environment, community welfare, health care, education, women's empowerment and girl child care. The present study explores the existing literature available on Corporate Social Responsibility. The contribution of various renowned researchers towards CSR, starting from the first definition given by Bowen (1953), has lead to the development of existing concept of CSR. Further, the study also elaborates upon the various CSR initiatives taken by the two leading Indian FMCG companies: Dabur India Limited and Hindustan Uniliver Limited in different areas.


2017 ◽  
Vol 2 (3) ◽  
pp. 230
Author(s):  
Edi Edi ◽  
Sylvia Rusadi

<p><em>This paper examinea</em><em>n</em><em>effect of the financial performance of post-merger and acquisition. The financial performance is measured by using ratios, such as return on net worth, return on assets, current ratio, quick ratio, and debt to equity ratio.The samples are firms which did merger and acquisition activity during the years 200</em><em>3</em><em>-2011 and that listed on Indonesia Stock Exchange. Data which used in this research is the annual financial report three years before and three years after the mergers and acquisitions by using purposive sampling method. Analysis of the data used to test the hypothesis using paired sample t-test</em>. <em>The results of this study indicate merger firms are having decline performance, debt to equity ratio show significant decline, and other ratios also got decline, though not significant. On the other side, return on net worth and return on assets has significant decline after acquisition, except for current ratio which have insignificant decline after acquisition. </em><em>Quick</em><em> ratio and debt to equity ratio has insignificant improvements after acquisition.</em><em></em></p><br />Artikel ini meneliti pengaruh kinerja keuangan pasca merger dan akuisisi. Kinerja keuangan diukur dengan menggunakan rasio, seperti <em>return on net worth</em>,<em> return on </em><em>asssets, current ratio, quick ratio, </em>dan <em>debt to equity ratio.</em>Sampel yang digunakan adalah perusahaan yang melakukan aktivitas merger dan akuisisi selama tahun 2003-2011 dan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan 3 tahun sebelum dan 3 tahun sesudah merger dan akuisisi dengan menggunakan metode <em>purposive sampling</em>. Analisis data yang digunakan untuk uji hipotesis menggunakan <em>paired sample t-test</em>.Hasil dari penelitian ini menunjukkan bahwa perusahaan merger mengalami penurunan kinerja, <em>debt to equity ratio</em> menunjukkan penurunan yang signifikan, dan rasio lainnya juga mendapat penurunan, meskipun tidak signifikan. Di sisi lain<em>, return on net worth</em> dan <em>return on assets</em> memiliki penurunan yang signifikan setelah akuisisi, kecuali untuk <em>current ratio</em> yang memiliki penurunan yang tidak signifikan setelah akuisisi. <em>Quick ratio</em> dan <em>debt to equity ratio</em> memiliki peningkatan yang tidak signifikan setelah akuisisi.


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