The importance of applying impairment of fixed assets standards and the obstacles that limit its application: field study on industrial companies operating in Basra

2021 ◽  
Vol 25 (3) ◽  
pp. 334
Author(s):  
Jalil Ibrahim Salih
Keyword(s):  
Field Study ◽  
Application Field ◽  
Industrial Companies ◽  
Fixed Assets

scholarly journals CHANGES IN ACCOUNTING STANDARDS OF FIXED ASSETS: THE CASE OF INDUSTRIAL COMPANIES LISTED ON STOCK EXCHANGE BM&FBOVESPA

2012 ◽  
Vol 4 (2) ◽  
Author(s):  
Alex Eckert ◽  
Marlei Salete Mecca ◽  
Roberto Biasio ◽  
Karmine Mattuiz de Souza
Keyword(s):  
Stock Exchange ◽  
Accounting Standards ◽  
Industrial Companies ◽  
Fixed Assets

O presente trabalho trata sobre as principais alterações nas normas contábeis brasileiras, introduzidas pelo processo de convergência do Brasil às normas contábeis internacionais. O trabalho é delimitado às normas que afetam o ativo imobilizado das entidades, sendo estas, as relacionadas à avaliação da vida útil dos bens do ativo imobilizado, à adoção do conceito de custo atribuído (deemed cost) e à avaliação do valor recuperável dos ativos (impairment). Buscou-se, através de pesquisa bibliográfica e documental, identificar os possíveis impactos dessas alterações nas demonstrações contábeis das empresas de bens industriais gaúchas na Bovespa. Utilizou-se como instrumento de avaliação desse impacto a comparabilidade quantitativa dos saldos contábeis, antes e depois das alterações nas normas contábeis e a comparabilidade desse impacto na informação gerada pelas demonstrações contábeis entre as empresas em estudo. Constatou-se que a alteração na forma de avaliação da vida útil dos bens do ativo imobilizado reduziu significantemente os custos e despesas com depreciação das empresas, gerando impacto positivo no resultado, exceto quando da adoção do deemed cost. Contatou-se também que, a opção pela adoção do deemed cost, aumentou significantemente o ativo imobilizado das empresas, em razão do valor residual contábil estar substancialmente inferior ao valor justo dos ativos. Por fim, constatou-se que a aplicação do impairment não impactou o resultado das empresas de forma significativa, contudo observa-se que em conjunto, as alterações na forma de mensuração e reconhecimento dos bens do ativo imobilizado em razão das alterações nas normas contábeis alteraram de forma significativa as informações apresentadas através das demonstrações contábeis.

scholarly journals A Maturity Level-Based Assessment Tool to Enhance the Implementation of Industry 4.0 in Small and Medium-Sized Enterprises

2020 ◽  
Vol 12 (9) ◽  
pp. 3559 ◽  
Author(s):  
Erwin Rauch ◽  
Marco Unterhofer ◽  
Rafael A. Rojas ◽  
Luca Gualtieri ◽  
Manuel Woschank ◽  
...  
Keyword(s):  
Field Study ◽  
Industry 4.0 ◽  
Assessment Tool ◽  
Assessment Model ◽  
Manufacturing Companies ◽  
Research To Practice ◽  
Maturity Level ◽  
The Past ◽  
Industrial Companies ◽  
Individual Strategy

Industry 4.0 has attracted the attention of manufacturing companies over the past ten years. Despite efforts in research and knowledge transfer from research to practice, the introduction of Industry 4.0 concepts and technologies is still a major challenge for many companies, especially small and medium-sized enterprises (SMEs). Many of these SMEs have no overview of existing Industry 4.0 concepts and technologies, how they are implemented in their own companies, and which concepts and technologies should primarily be focused on future Industry 4.0 implementation measures. The aim of this research was to develop an assessment model for SMEs that is easy to apply, provides a clear overview of existing Industry 4.0 concepts, and supports SMEs in defining their individual strategy to introduce Industry 4.0 in their firm. The maturity level-based assessment tool presented in this work includes a catalog of 42 Industry 4.0 concepts and a norm strategy based on the results of the assessment to support SMEs in introducing the most promising concepts. For testing and validation purposes, the assessment model has been applied in a field study with 17 industrial companies.

scholarly journals Confidence Crisis in the Application of Cloud Computing in the Industrial Companies in Jordan a Field Study

2019 ◽  
Vol 26 (01) ◽  
pp. 1
Author(s):  
Abdullah Mohammed Al-Zoubi ◽  
Ibtissam Al-Masaiid
Keyword(s):  
Cloud Computing ◽  
Field Study ◽  
Random Sample ◽  
Service Providers ◽  
Security And Protection ◽  
Industrial Companies ◽  
Industrial Estate

The current study aimed at determining the extent to which the industrial companies in Jordan have a confidence crisis in applying cloud computing. This crisis is divided into three different categories: a confidence crisis in programs and operations, a confidence crisis in service providers and a confidence crisis in the security and protection offered by service providers. In order to achieve the purpose of the research, a questionnaire was designed covering the three areas of confidence crisis. (120) questionnaires were distributed on a stratified random sample of (81) industrial companies in Al Hassan industrial estate in Irbid; (104) valid questionnaires were retrieved. The results of the study show that there is indeed a confidence crisis in the application of cloud computing in the Jordanian industrial companies within the three aforementioned domains. The researchers recommend that the service providers should educate on the cloud computing mechanisms and how the systems, applications and stored data are protected, so as to avoid such a confidence crisis in the industrial companies.

scholarly journals The contribution of economic intelligence to the firm performance

2021 ◽  
Vol 2 (4) ◽  
Author(s):  
Amine Bel HajHassine
Keyword(s):  
Firm Performance ◽  
Literature Review ◽  
Field Study ◽  
Full Advantage ◽  
Open System ◽  
Differential Effect ◽  
Research Work ◽  
Theoretical Concepts ◽  
Industrial Companies

To the extent that the company is an “open system”, it must be in a continuous standby state. In this research work, we will try to focus on the contribution of economic intelligence strategies to the performance of the company. We will begin with a literature review to better understand the theoretical concepts. Then we will conduct a field study of 92 Tunisian industrial companies. Our work has revealed that economic intelligence has a positive but differential effect on the firm’s performance. But some determinants of performance do not seem to take full advantage of the strategies of economic intelligence to which companies should attach greater importance.

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