scholarly journals The Value of Financial Analysis Information: Theoretical View

2020 ◽  
pp. 5
Author(s):  
Jonas Mackevičius ◽  
Daiva Raziūnienė ◽  
Romualdas Valkauskas
Keyword(s):  
Theoretical Model ◽  
Research Methods ◽  
Financial Analysis ◽  
Analysis Data ◽  
Assessment Methods ◽  
Information Value ◽  
Financial Information ◽  
Literature Analysis ◽  
Information Analysis ◽  
Theoretical View

The value of financial information analysis depends on usability, efforts, duration, etc. These dimensions have not been systematically reviewed as well as assessment methods have not been established yet. The purpose of the article is an examination of value dimensions and arrangement of the model for identifying and determining analysis methods. Research methods of this article are literature analysis, classification, specification and generalization of information. In this article, we focus on financial analysis data and the relation between information and its value. We suggest the theoretical model which determines dimensions of the information value and costs related to its transfer. We propose a method of evaluating parameters of value and how these parameters may influence its exposure.

scholarly journals Sinergitas Nahdlatul Ulama dan Muhammadiyah Dalam Pengembangan Ekonomi Islam di Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 137-148
Author(s):  
Faishol Luthfi ◽  
Wildana Latif M.
Keyword(s):  
Qualitative Method ◽  
Analysis Data ◽  
Literature Analysis ◽  
The Future ◽  
Nahdlatul Ulama ◽  
Islamic Organizations ◽  
Research Studies

This paper aims to analyze the sinergity of Islamic organisations (Nahdlatul Ulama and Muhammadiyah) towards the development of Islamic Economy in Indonesia. This study uses a qualitative method. This type of research is literature analysis. Data is collected and analyzed from the main sources of Islam (i.e. Qur'an and Hadith) and previous research studies related to Islamic organizations in Indonesia. The authors find that Nahdlatul Ulama and Muhammadiyah are the largest Islamic organizations in Indonesia which have their own characteristics. Both of these organizations have a distinction in the methods of da'wah and mass bases. The synergy of Nahdlatul Ulama and Muhammadiyah through da'wah methods and mass bases can develop Islamic economy in Indonesia. The authors argue that in the future it may be necessary to have a deeper synergy between activists, administrators, and followers of Nahdlatul Ulama and Muhammadiyah. This paper is the pioneer to analyze the sinergity of Islamic organizations towards the development of Islamic Economy in Indonesia.

When Do Working Consumers Become Prosumers?

2021 ◽  
pp. 2261-2277
Author(s):  
Sabina Alina Potra ◽  
Adrian Pugna
Keyword(s):  
Grounded Theory ◽  
Theoretical Model ◽  
Limited Attention ◽  
Literature Analysis ◽  
Structured Interviews ◽  
Exploratory Approach ◽  
Specific Factors ◽  
A Company

Notions like working consumers, active consumers, and consum-actors are used conjointly and interchangeable with the prosumer concept. But literature findings do not support such bewilderment. Thus, the present paper aims to uncover the relevance of the prosumer concept and examine the specific factors which empower consumers to be become prosumers and participate in co-creation activities. As prosumer characteristics have had limited attention in literature, the authors have chosen a Grounded Theory exploratory approach based on expert understandings of the phenomenon, using both in-depth semi-structured interviews with experts and literature analysis to develop a theoretical model of the concept. After understanding what makes a consumer co-create value with and for a company, management and marketing specialists have all the necessary information to delineate strategic directions for innovative results.

How many indicator species are required to assess the ecological status of a river?

2019 ◽  
Vol 48 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Anna Budka
Keyword(s):  
Surface Waters ◽  
Ecological Status ◽  
Information Value ◽  
Information Analysis ◽  
Average Value ◽  
Primary Element ◽  
Macrophyte Species ◽  
Lowland Area ◽  
Macrophyte Index

Abstract The presented research focused on macrophytes, which constitute a primary element in the assessment of the ecological status of surface waters following the guidelines of the Water Framework Directive. In Poland, such assessments are conducted using the Macrophyte Index for Rivers (MIR). The objective of this study was to characterize macrophyte species in rivers in terms of their information value in the assessment of the ecological status of rivers. The macrophyte survey was carried out at 100 river sites in the lowland area of Poland. Botanical data were used to verify the completeness of samples (the number of taxa). In the presented research, the information provided by each species was controlled. Entropy was used as the main part of information analysis. This analysis showed that the adoption of a standard approach in the studies of river macrophytes is likely to provide sample underestimation (with missing species). This may potentially lead to incorrect determination of MIR and thus result in a wrong environmental decision. On this basis, a sample completeness criterion was developed. Using this criterion, the average value of information for macrophyte species in medium-sized lowland rivers is suffcient to be considered representative.

scholarly journals Use of Concept Maps to Represent Students’ Knowledge of Research Methods in Psychology: A Preliminary Study

2004 ◽  
Vol 3 (3) ◽  
pp. 276-296 ◽  
Author(s):  
Ralph Hibberd ◽  
Erica Morris ◽  
Ann Jones
Keyword(s):  
Qualitative Study ◽  
Concept Mapping ◽  
Research Methods ◽  
Potential Application ◽  
Concept Maps ◽  
Assessment Methods ◽  
Traditional Assessment ◽  
Preliminary Study ◽  
Insight Into

This paper is a report of research on the potential validity of concept maps as a representation of students’ knowledge of research methods in psychology. Concept maps may provide insight into the content and structure of students’ knowledge that traditional assessment methods do not. In this paper we examine the rationale underlying the use of concept maps and issues associated with their use. We also report a qualitative study in which we employed concept maps to assess students’ knowledge. Finally, there is a description of a potential application of concept mapping to the evaluation of students’ knowledge, currently being investigated by the authors.

Cilindro del Sur and United Gas Products: An International Application of the Strategic Cost Management Framework

2011 ◽  
Vol 26 (2) ◽  
pp. 321-339 ◽  
Author(s):  
Thomas G Canace ◽  
Paul E Juras
Keyword(s):  
Value Chain ◽  
Joint Venture ◽  
Financial Analysis ◽  
Cost Management ◽  
Capital Budgeting ◽  
Vice President ◽  
Business Case ◽  
Information Value ◽  
Current Accounting ◽  
Strategic Cost Management

ABSTRACT This case provides students with an opportunity to apply project valuation methodologies in an international context. The dynamics of the case offer more complexity than typical textbook capital budgeting problems because, while the identity has been disguised, the case is based on a real company. We complement recent pedagogical literature on strategic cost management (Blocher 2009) by applying a five-stage information value chain to our case setting. Students must consider both the financial and strategic factors to make a unified decision about whether an industrial gases joint venture should expand operations into Guatemala. Students are asked to perform thorough financial analysis using advanced spreadsheet modeling techniques to support their decision. Equally important, they are required to research the socio-political-economic factors, and to assess the joint venture's competitive and strategic landscape. The primary deliverable is a written recommendation, in the form of a business case, which is submitted to the Vice President of the U.S. joint venture partner. This component addresses concerns raised in recent literature (Matherly and Burney 2009) about the lack of emphasis in current accounting curricula on developing students' writing competencies in a relevant context.

scholarly journals ANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI

2019 ◽  
Vol 3 (1) ◽  
pp. 82-100
Author(s):  
Devi Lestari Pramita Putri ◽  
Wahyu Maulana
Keyword(s):  
Decision Making ◽  
Quantitative Research ◽  
Financial Analysis ◽  
Investment Decision ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Information ◽  
Economic Conditions ◽  
Investment Decision Making ◽  
Decision Making Tool

Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look for the information from certain or credible sources. Especially in financial information because of that, it is very influential to those who play an important role in policymakers. Besides, the precise financial information is also needed by the investors and creditors who are used as a basis for consideration to make profitable investments or vice versa. The objective of this study is to find out the financial information as an investment decision-making tool and to find out the level of health of cooperatives in the financial sector as financial information to investors and creditors. Then, the object of this study is Koperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. The sampling technique is purposive sampling. The data sample used is in the form of financial statements from 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthy criteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewer criteria generated by the service operational independence ratio. Keywords : Financial information, Financial analysis, and Investment decision

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