scholarly journals Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including

2009 ◽  
Vol 57 (6) ◽  
pp. 179-188 ◽  
Author(s):  
Milena Otavová ◽  
Jana Gláserová
Keyword(s):  
Social Services ◽  
Social Insurance ◽  
Base Point ◽  
Point Of View ◽  
Employee Benefits ◽  
Short Term ◽  
Tax Base ◽  
Employment Benefits ◽  
Net Profit ◽  
The Impact

The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits re­co­gni­tion and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is eva­lua­ted. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

Measuring the impact of crises in the horticultural sector: the case of Spain

2019 ◽  
Vol 121 (5) ◽  
pp. 1050-1063 ◽  
Author(s):  
Juan Carlos Pérez-Mesa ◽  
María del Mar Serrano-Arcos ◽  
Raquel Sánchez-Fernández
Keyword(s):  
Empirical Analysis ◽  
Critical Role ◽  
Point Of View ◽  
Strong Impact ◽  
Short Term ◽  
Content Type ◽  
On Demand ◽  
Demand Models ◽  
The Impact ◽  
Practical Implications

PurposeThe purpose of this paper is to review the literature on image crises in the food industry as well as provide a diachronic analysis to distinguish between the varying types of crises that played a critical role in the horticultural sector in recent decades, focussing on the particular case of Spain as the largest horticultural exporter in Europe. This research also analyses the economic impact of these crises upon demand.Design/methodology/approachAn empirical analysis has been conducted using inverse demand models to determine the prospective impact on demand of the image crises in the main European destination markets.FindingsThe empirical analysis reveals an immediate impact upon demand (imports) in the short term. Sector crises invariably have one or many “explosion” points when they reach the public sphere. These events reduce demand among European consumers, ultimately leading to a decrease in imported goods. The tested models revealed considerably significant losses that subsequently reduce annual exports by more than 3 per cent. The analysis also reveals strong effects of complementarity and substitution among the various products that comprise the horticultural supply.Research limitations/implicationsThis study has not taken into account several movements that have also affected the horticultural sector, such as “anti-consumption” and boycotts. Empirical results reveal a strong impact of image crises on demand (imports) in the short term. Consequently, there is an evident need to undertake actions, managed from the supply origin, that reach the consumer and effectively re-establish the prestige of the Spanish production system.Practical implicationsThis paper highlights the importance of the mass media in consumer attitudes and perceptions, and the need to create channels of direct communication to break the information asymmetry between production and consumption areas.Originality/valueThis paper sheds new light on the literature of image crises. The findings of this research have contributed to greater knowledge of how image crises influence demand. From the point of view of management, these results can have practical implications for the highly competitive sector of horticultural production.

scholarly journals The Impact of War on Welfare State Development in Germany

2018 ◽  
Author(s):  
Peter Starke
Keyword(s):  
World War Ii ◽  
World War I ◽  
Welfare State ◽  
Social Services ◽  
Social Insurance ◽  
Social Spending ◽  
World War ◽  
State Development ◽  
Welfare State Development ◽  
The Impact

The world wars were important ‘pacemakers’ of welfare state development in Germany—first and foremost via special wartime or post-war benefit regimes. Veterans’ pensions and reinsertion after World War I and compensation of various war victims after World War II massively increased social spending for decades. Whenever war did have a significant impact on the core welfare state programmes (i.e. the big social insurance schemes), it was through indirect and long-term rather than direct, short-term dynamics. Labour mobilization via the involvement of trade unions and the significant expansion of wartime social assistance and social services during World War I, for example, paved the way for the expansion of the welfare state in the Weimar Republic (such as unemployment insurance in 1927). Social policy during World War II targeted benefits towards soldiers’ families and ethnic German victims, but it was far from the ‘dictatorship of favours’ Götz Aly describes.

scholarly journals ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT VANDIKA ABADI

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gisela Rumimper ◽  
Stanly Alexander ◽  
Jessy Warongan
Keyword(s):  
Qualitative Research ◽  
Employee Benefits ◽  
Short Term ◽  
Employee Benefit ◽  
Business World ◽  
Employment Benefits ◽  
Fast Growing ◽  
Descriptive Qualitative

The fast growing business world is demanding every company or business entity to be more competitive and continue to strive to achieve the goals set. Object in this research is PT VANDIKA ABADI as one of the companies engaged in the provision of labor services. The purpose of this study is to find out whether PT Vandika Abadi has applied PSAK 24 on employee benefits. This type of research is a type of descriptive-qualitative research, which is a method used to describe the actual based on what appears. Usually done an analysis that can provide a clearer picture of the object under study, and draw conclusions. The results of the research can be seen that PT Vandika Abadi has implemented some activities that are in accordance with the scope of PSAK24 regarding post-employment benefits and short-term employee benefits. In accordance with PSAK 24, recognition and measurement of short term employee benefits are recorded at the expense at the time the employee is payable while the post-employment benefits expense is recognized and measured based on contributions paid by the company. PT Vandika Abadi also provides post-employment benefits that are benefits to its employees, employee benefits are payments and services that protect and supplement salaries.Keywords: PSAK 24, Short-term Employee Benefit, Post Employment Benefit

scholarly journals Analisis Pengakuan, Pengukuran dan Pengungkapan Imbalan Pasca Kerja Berdasarkan PSAK No. 24 (revisi 2013) dan Dampak Perubahannya terhadap Laporan Keuangan Pada Perusahaan Yang Terdaftar Dalam Bursa efek Indonesia

2019 ◽  
Vol 7 (2) ◽  
pp. 246-257
Author(s):  
Dilla Nurul Fadillah ◽  
Triandi Triandi
Keyword(s):  
Financial Statements ◽  
Employee Benefits ◽  
Defined Contribution ◽  
Maximum Performance ◽  
Employment Benefits ◽  
Defined Benefits ◽  
Long Life ◽  
The Impact ◽  
A Company

Every established company certainly hopes that the company can grow rapidly, advance and have a long life. The survival of a company depends very much on what the company produces through the performance of the workers in the company. A worker will give a maximum performance if they get satisfaction from the results of their work. The satisfaction of these workers can be given through employee benefits that are appropriate for their work. With employee benefits, workers will provide maximum and good performance and have a sense of loyalty to the company. The purpose of this study was to find out how the application of PSAK No.24 (revised 2013) regarding post-employment benefits in a company, the suitability of recognition, measurement and disclosure and the impact of the application of PSAK No. 24 (Revised 2013). The author conducted research at PT. Indonesian Telecommunications.Tbk and PT. Blue Bird.Tbk. The results of the study show that the two companies have implemented post-employment benefits in accordance with PSAK No.24 (revised 2013). PT Telekomunikasi Indonesia.TbK implements both post-employment benefits programs, namely defined benefits and definite contributions, while for PT. Bird Bird.Tbk only implements a defined contribution program. Because both companies have implemented PSAK No. 24 (Revised 2013) which took effect on January 1, 2015 then the financial statements of the two companies must be reviewed. Therefore, both companies should maintain their consistency in implementing PSAK No.24 in accordance with the applicable regulations. Because employee benefits are a large operating expenses of the company and can affect the company's profit.

scholarly journals Investigating Greenland's glaciers

1990 ◽  
Vol 148 ◽  
pp. 46-51
Author(s):  
A Weidick
Keyword(s):  
Point Of View ◽  
Short Term ◽  
Glacier Fluctuations ◽  
Glacier Changes ◽  
Future Events ◽  
Global Sea Level ◽  
The Individual ◽  
The Impact

Investigations of Greenland's glaciers undertaken by GGU are primarily related to the exploitation of meltwater from the Inland lce and local glaciers in western Greenland, i.e. they are essentially related to glacier hydrology (Olesen & Braithwaite, 1989). The studies are therefore based on mass balance data combined with investigations of superglacial melt/refreezing and the determination of the internal mode of drainage. Related to this work is the documentation of short-term glacier changes at specific localities identified as being of special interest for hydropower from the point of view of glacier hazards, i.e. for example damage caused by tapping of ice dammed lakes or change of proglacial draining caused by change in the glacier's thickness and extent. Similar documentation of long-term glacier fluctuations provides a background for control and modelling of past glacier fluctuations. The procedures have a direct bearing on the calculation of scenarios for future events related to the individual localities or, in a regional sense, to the impact of changes in Greenland glaciers on global sea level (the 'greenhouse effect’).

Steuerfinanzierung von Sozialleistungen? / Tax Funding of Social Security Benefits?

2006 ◽  
Vol 226 (4) ◽  
Author(s):  
Heinrich Jess
Keyword(s):  
Social Insurance ◽  
Point Of View ◽  
Pension Insurance ◽  
Social Insurance System ◽  
Household Level ◽  
Social Law ◽  
Econometric Methods ◽  
Social Security Benefits ◽  
Efficiency Effects ◽  
The Impact

SummaryMany studies’ regulatory aim is to have non-insurance entitlements of the social insurance system funded by taxes. Since most studies use (macro)econometric methods, changes in household behaviour are not shown and the allocative effects resulting from tax funding are not sufficiently taken into consideration. It is the intention of the present study to fill this gap. A numerical equilibrium model of overlapping generations with a disaggregated household sector is used in the study. Differentiation is made according to occupational groups and income brackets. Furthermore, the relevant interdependences between tax and social law are modelled at the household level. The study examines the impact of partial tax funding of benefits of the state health and pension insurance. Since the resulting efficiency effects are explicitly derived, it is shown that from an allocative point of view the combined funding from higher income and consumer taxes, which is often favoured for distributional purposes, is inferior to a pure funding from consumer taxes. Combined funding is not needed, since the primary assumption of a regressive burden on contributors resulting from a consumer tax increase does not arise in the simulation study. In addition, it is shown that partial funding of health care benefits by consumer tax increases is not associated with an excess burden. Of all the examined funding alternatives, such a partial funding seems to be superior due to allocative neutrality and the resulting distributional effects.

Societal Costs of Child and Adolescent Mental Health Disorders

2018 ◽  
Author(s):  
Frances L. Lynch ◽  
John F. Dickerson
Keyword(s):  
Mental Health ◽  
Health System ◽  
Conceptual Model ◽  
Point Of View ◽  
Short Term ◽  
Public And Private ◽  
Scarce Resources ◽  
The Impact

Costs related to mental health and neurodevelopmental conditions (MHNCs) in childhood are experienced by multiple groups, including families, public and private service systems, and society as a whole. This chapter provides a conceptual model of MHNC-related costs, reviews estimates of short-term and long-term costs, and discusses the role of economic evaluation of services. Our conceptual model suggests that it is critical to consider costs from a broad point of view, but current literature on cost of MHNCs is uneven, with significant focus on short-term health system costs and very little emphasis on long-term costs or costs outside the health system, such as costs to families. There is a growing body of literature on MHNC costs, but more emphasis is needed in areas where there is little data to ensure that decision-makers have comprehensive data on the impact of MHNCs in order to manage scarce resources equitably and efficiently.

Family Therapy and Schizophrenia: Recent Developments

1986 ◽  
Vol 31 (2) ◽  
pp. 154-160 ◽  
Author(s):  
Edward M. Waring ◽  
Claudia Carver ◽  
Pierrette Moran ◽  
Daniel H. Lefcoe
Keyword(s):  
Family Therapy ◽  
Psychosocial Interventions ◽  
Point Of View ◽  
Theory And Practice ◽  
Short Term ◽  
The Family ◽  
Recent Developments ◽  
Long Acting ◽  
Family Variables ◽  
The Impact

A review of recent studies of family interaction as a causal factor in the development of schizophrenia suggests a paucity of evidence supporting this point of view. However, research has suggested family variables may influence the course and outcome of schizophrenia. The impact of schizophrenia on the family has recently received more attention. Some research has identified differences between families of schizophrenics and the families of other diagnostic groups and controls. Whether these studies are beginning to influence the theory and practice of family therapy is discussed. Recent studies suggest the combination of long-acting medication and ‘psychosocial’ interventions may reduce the relapse rate of schizophrenia in the short term. This research suggests that family therapists must re-evaluate their role in the management of schizophrenia.

To the issue of assessing the “health” of medical organizations-borrowers from accounting point of view for a commercial bank

2021 ◽  
pp. 34-40
Author(s):  
M.A. Naslednikova ◽  
E.D. Tepina
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Point Of View ◽  
Tax Base ◽  
Key Points ◽  
Tax Regimes ◽  
Banking Structure ◽  
The Cost ◽  
Optimization Schemes ◽  
The Impact

The article deals with the problem of misrepresentation of the accounting statements of medical organizations-borrowers of a commercial bank-small and medium-sized segment-in order to underestimate the tax base in the current realities of the growing tax burden and strengthening control by the tax authorities. The key points of distortion, the legislation regulating the concept of “unjustified tax benefit”, and the impact of tax optimization schemes on the banking structure are presented. The study of the peculiarities of distorting the financial results of medical organizations showed that the most common methods are conducting turnover with affiliated legal entities, splitting the business into units with different tax regimes, and overstating expenses, including the cost price. For the purposes of tax risk foresight, commercial banks try to identify the tax optimization schemes used.

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