ORGANIZATION OF ACCOUNTING FOR LONG-TERM INTANGIBLE AND FINANCIAL INVESTMENTS IN A COMPANY

The work has examined the accounting of intangible and financial investments in SIA „N”, which has invested its funds in the capitals of other companies. Economic and financial activity, as well as an organisation for the accounting of these funds, was analysed. The aim of the research paper: Assess long term financial and intangible asset accounting in the company and analyse the economic activity indicators. Study methods used at work: method of comparison; method of economic analysis; monographic, or descriptive method. Legislation is not strictly regulated as long-term intangible investments are to be accounted for. SIA "N" uses the opportunities offered by Horizon for the accounting of intangible investments.

Analisis Payback Period Sebagai Dasar Kelayakan Investasi

Jurnal Daya Saing ◽

10.35446/dayasaing.v2i2.54 ◽

2016 ◽

Vol 2 (2) ◽

pp. 117-124

Author(s):

Murna Wati

Keyword(s):

Data Analysis ◽

Economic Activity ◽

Secondary Data ◽

Payback Period ◽

Quantitative Descriptive ◽

Survey Approach ◽

Abstract: Investment is the main decision finances for the long term usually requires a large amount of funds that need to be analyzed in depth before running out investment activities, investment can basically refers to the economic activity of a country , the activity of investment is economically is advantageous , Interest Eligibility investing is to find out how large rate advantages gained by using a pay back period, as the basis for this effort is feasible to be implemented. This research uses descriptive method with survey approach is to use secondary data is data that has been processed and the data provided in the company terssebut. The data analysis of this research by using quantitative descriptive method describes the reality of the matter with their efforts to resolve problems in a certain period. The data to the analysis of this research by using quantitative descriptive method describes the reality of the matter with Reviews their Efforts to resolve problems in a Certain Period Keywords: Feasibility, Investment

Business reputation of the company as one of the most important components of the company's success

Economics. Finances. Law ◽

10.37634/efp.2021.6(2).6 ◽

2021 ◽

pp. 29-32

Author(s):

Hanna KOVALOVA ◽

Adil Mohamed Abdalla Sultan AL ALI ◽

Viktor ZAMLYNSKYI

Keyword(s):

Business Processes ◽

Positive Impact ◽

Reputation Management ◽

Intangible Asset ◽

Noticeable Effect ◽

Business Plans ◽

Good Reputation ◽

Corporate Business ◽

The paper examines the company's business reputation in detail as one of the most important components of a company's success. Currently, there is no doubt that goodwill is the most important intangible asset of the enterprise, despite the fact that it differs significantly from other intangible assets in its content, methods of acquisition or disposal, valuation methods. The paper presents an analysis of the issue of business reputation and shows its relevance, reveals such concepts as “reputation”, “business reputation”, methods of management and evaluation of business reputation of the company. Today, the problem of reputation management is experiencing a real peak of its relevance. “Reputation – a valuable intangible asset of the company, which accumulates over the years and can be destroyed immediately” – this phrase in one variation or another is constantly heard at conferences, flashes on the pages of business publications, appears in corporate business plans. Experts agree that a good reputation makes a company more attractive to investors, increases its capitalization, increases income, provides a stronger position in entering new markets and supports the general population. Obviously, to achieve a noticeable effect, any actions to manage business reputation, taken by the organization, must be long-term and systematic, be integrated into key business processes. Researchers publish research results that prove the positive impact of reputation on other parameters of the business model. There is no doubt that reputation must be managed. Therefore, this is exactly what was described in detail in the paper.

Reaching for the Stars: The Role and Value of Digital Reputation

NIM Marketing Intelligence Review ◽

10.2478/nimmir-2020-0012 ◽

2020 ◽

Vol 12 (2) ◽

pp. 18-21

Author(s):

Alessandro Gandini

Keyword(s):

Direct Relationship ◽

Social Network Sites ◽

Reputation Management ◽

Intangible Asset ◽

Rating Systems ◽

Good Reputation ◽

Old Economy ◽

Economic Transaction ◽

AbstractIn the old economy, reputation was considered an important but somewhat underestimated intangible asset. In the digital economy, the significance of reputation is expanded in scope. It enables the building of trust among “quasi-strangers” who engage in an economic transaction. Reputation scores, usually in the form of feedback, ranking and rating systems, facilitate the building of trust in the absence of a direct relationship between sellers and buyers. Concomitantly with the rise of social network sites and the proliferation of metrics and analytics of all kinds, the era of the “reputation economy” has dawned. A good reputation usually brings further good evaluations. On the other hand, a bad reputation can be a long-term setback for a company. Having no reputation means virtual non-existence in the eyes of today’s consumers. Professional reputation management is therefore a core task that makes a decisive contribution to the success of a company.

Analisis Rasio Keuangan Untuk Menilai Kinerja Hotel Ciater Spa & Resort, Subang

Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan ◽

10.34013/jk.v3i2.35 ◽

2019 ◽

Vol 3 (2) ◽

pp. 98-105

Author(s):

Pudin Saepudin ◽

Syaeful Muslim

Keyword(s):

Performance Assessment ◽

Research Method ◽

Financial Statement ◽

Ratio Analysis ◽

Short Term ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

A Company ◽

Financial ratio analysis of a company is one of financial performance assessment that are very useful to management in making plan for both short term and long term. The purpose of this research is to evaluate the implementation of financial statement analysis carried out by Hotel Ciater Spa & Resort in 2013 and 2014. The research method used is descriptive method. From the results of analysis show that the level of liquidity ratios, solvency, and operational is quite high, while the ratio of profitability has. fluctuated and the ratio of the activity has not been fully effective.

EFEKTIVITAS PEMBERIAN KOMPENSASI FINANSIAL PERUSAHAAN

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2i3.67 ◽

2017 ◽

Vol 2 (3) ◽

pp. 341-346

Author(s):

Vina Meliana

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Relationship ◽

Employee Performance ◽

Financial Compensation ◽

Average Percentage ◽

Simultaneous Test ◽

Direct Compensation ◽

A Company ◽

Providing compensation to employees is important for every company, including PT INTI to retain qualified employees today and in the future. PT INTI is a company whose primary based as telecommunication contractor located in Bandung. This study was conducted to determine the effect between direct financial compensation variables and indirect financial compensation toward employee performance. This research uses the descriptive method and data analysis with the path and regression analysis. The result of this research is a descriptive condition of direct and indirect financial compensation in PT INTI in the reality of 2008 is not good based on continuum line where the average percentage is 30,21% where employee expectation to incentive and celebration of the holiday is large. In addition, the simultaneous test shows that there is no linear relationship between direct compensation and indirect compensation for employee performance at PT INTI. Keywords: compensation, employee performance, financial compensation

Research on the Economic Organization Environmental Impact

Revista de Chimie ◽

10.37358/rc.17.3.5509 ◽

2017 ◽

Vol 68 (3) ◽

pp. 599-601

Author(s):

Dan Paul Stefanescu ◽

Oana Roxana Chivu ◽

Claudiu Babis ◽

Augustin Semenescu ◽

Alina Gligor

Keyword(s):

Economic Activity ◽

Economic Organization ◽

Economic Activities ◽

Environmental Implications ◽

Minimal Impact ◽

Wide Range ◽

Material Environment ◽

Negative Effect ◽

Harmful Effects

Any economic activity carried out by an organization, can generate a wide range of environmental implications. Particularly important, must be considered the activities that have a significant negative effect on the environment, meaning those which pollute. Being known the harmful effects of pollution on the human health, the paper presents two models of utmost importance, one of the material environment-economy interactions balance and the other of the material flows between environmental factors and socio-economic activities. The study of these models enable specific conditions that must be satisfied for the economic processes friendly coexist to the environment for long term, meaning to have a minimal impact in that the residues resulting from the economic activity of the organization to be as less harmful to the environment.

Risk Profiles Along the Lifecycle in Dynamic Markets

Management and Production Engineering Review ◽

10.1515/mper-2015-0024 ◽

2015 ◽

Vol 6 (3) ◽

pp. 35-46

Author(s):

Tamas Koplyay ◽

Brian Mitchell ◽

Sorin Cohn ◽

Maria Fekete ◽

Abdelkader Jazouli

Keyword(s):

Value Chain ◽

Critical Role ◽

Distribution Channel ◽

Operating Mode ◽

Life And Death ◽

Dynamic Markets ◽

Start Up ◽

Distribution Channel Management ◽

Abstract That supply chain management and logistics are a determining factor for the long term success of a company was well documented by Forrester over a half century ago [1], with the importance of the statement only growing through the intervening years.Whether consciously factored into the operating mode or not, logistics and distribution channel management plays a critical role in the life, and death, of a firm. From the rudimentary beginnings of the start-up company to the hectic world of the growth company and onto the relatively secure existence in mature markets, the value chain consisting of logistics and distribution channel linkages follows the firm, until it solidifies into immutable form of the mature value chain and begins to exert an inexorable pressure on the survival of the entire chain, and conversely the chain imposes its will on the members. The emergence of mature industry value chains is often driven by the need to monopolistically control logistics and distribution channels which provides a competitive advantage but also introduces a serious exposure to pending shock loadings of the chain.

Are jacks-of-all-trades successful entrepreneurs? Revisiting Lazear's theory of entrepreneurship

Baltic Journal of Management ◽

10.1108/bjm-07-2019-0274 ◽

2020 ◽

Vol 15 (3) ◽

pp. 411-430

Author(s):

Agnieszka Kurczewska ◽

Michał Mackiewicz

Keyword(s):

Design Methodology ◽

Success Factors ◽

Negative Influence ◽

The Body ◽

Entrepreneurial Success ◽

Content Type ◽

Logit Regression ◽

Managerial Experience ◽

PurposeThe purpose of this paper is to identify human capital factors that pertain both to setting up and successfully running a business. To achieve this objective, the authors apply and extend the theory of career choice offered by Lazear (2005) that explains individual selection into entrepreneurship.Design/methodology/approachThe authors hypothesise that individuals with broader educational and professional backgrounds are more likely to start a business and are more likely to run a business in the long term. The authors tested the hypotheses using unique data from 800 current entrepreneurs, 800 employees who were previously entrepreneurs and 842 employees with no entrepreneurial experience, by means of a logit regression with robust standard errors and extensive robustness checks.FindingsThe authors empirically show that individuals with more diverse educational and professional backgrounds tend to have both greater chances of starting a company, as well as a higher probability of entrepreneurial success. Surprisingly, having managerial experience proved to exert a negative influence on the likelihood of starting a business while having an insignificant impact on the odds of entrepreneurial success.Research limitations/implicationsThe findings are informative for those planning or pursuing an entrepreneurial career, but they are also relevant for the purpose of entrepreneurship education.Originality/valueThe author's extend the body of research supporting Lazear's (2005) theory by showing that broad education and professional experience not only contribute to a higher propensity to start a company but they are also success factors in business per se.

Shareholder activism impact on efficiency in Brazil

Corporate Governance ◽

10.1108/cg-01-2018-0010 ◽

2019 ◽

Vol 19 (1) ◽

pp. 141-157 ◽

Cited By ~ 5

Author(s):

Paula Guimaraes ◽

Ricardo P.C. Leal ◽

Peter Wanke ◽

Matthew Morey

Keyword(s):

Shareholder Activism ◽

Efficiency Score ◽

Data Envelopment ◽

Truncated Regression ◽

Two Stage ◽

Content Type ◽

Financial Characteristics ◽

Long Term Impact ◽

Purpose This paper aims to investigate the long-term impact of shareholder activism on Brazilian listed companies. Design/methodology/approach This study uses a sample of 194 companies in 2010, 2012 and 2014 and a two-stage data envelopment analysis to generate an efficiency score based on corporate governance, ownership structure and financial characteristics of companies. In the second stage, the study applies a bootstrap truncated regression to identify whether there is a relationship between the efficiency scores and a company-level activism index. Findings The results show a negative correlation between the efficiency scores and the activism index, suggesting that activist shareholders tend to target less efficient companies. A time analysis over the period 2010-2014 does not offer evidence of impacts of activism on changes of the efficiency scores. Practical implications Activist shareholders target less efficient companies. Shareholder activism increased after regulation that facilitated shareholder voting and required greater company transparency was introduced. Originality/value The two-stage nature of the procedure used in the analysis ascertains that this result is not spurious, assuring data separability between productive resources and contextual variables. This study contributes to the scarce literature on activism in emerging markets.

Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

RACE - Revista de Administração Contabilidade e Economia ◽

10.18593/race.v17i3.17424 ◽

2018 ◽

Vol 17 (3) ◽

pp. 889-912

Author(s):

Maria Luíza Farias Diniz ◽

Aldo Leonardo Cunha Callado

Keyword(s):

Corporate Sustainability ◽

Sustainability Indicators ◽

Social Dimension ◽

Social Dimensions ◽

Economic Dimension ◽

Business Sustainability ◽

The Social ◽

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.