Integration of the component of financial statement in highway maintenance planning

2007 ◽  
Vol 25 (9) ◽  
pp. 925-936 ◽  
Author(s):  
Dussadee Satirasetthavee ◽  
Pannapa Herabat
1998 ◽  
Vol 2 (4) ◽  
pp. 340-349 ◽  
Author(s):  
Chien-Hung Wei ◽  
Paul M. Schonfeld

In recent years, various highway agencies and researchers have worked to develop efficient methods for maintenance planning, without much success. A major reason is that they usually neglect user inconvenience and delay costs, which alone can greatly exceed the maintenance costs. It is known that different maintenance plans have very different effects on users and on highway performance. These interactions have not been intensively explored, and the existing analysis methods are not quite satisfactory. To remedy the existing deficiencies, the development of a realistic and efficient maintenance planning methodology is proposed. Specifically, the proposed approach incorporates several components already developed for selecting and scheduling interdependent projects in transportation networks; however, it organizes them in a more efficient way. The proposed maintenance planning methodology can overcome the main weaknesses of prevailing methods and help decision makers to greatly reduce user costs and improve the efficiency of highway maintenance operations.


Author(s):  
Priyastiwi Priyastiwi

This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.Keyword: Demographics, Organizational Climate, Whistleblowing


2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.


2010 ◽  
Vol 6 (02) ◽  
pp. 49
Author(s):  
Syarief Gerald Prasetya

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished.  Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.


Sign in / Sign up

Export Citation Format

Share Document