scholarly journals Accounting Engineering and Management of Results

2019 ◽  
Vol 4 (3) ◽  
Author(s):  
Laura-Maria Popescu ◽  
Ileana Nișulescu-Ashrafzadeh
Keyword(s):  
Economic Activity ◽  
Accounting Information ◽  
Management Plan ◽  
Third Parties ◽  
Financial Data ◽  
State Institutions ◽  
Management Objectives ◽  
Economic Reality ◽  
Source Of Information ◽  
Over Time

Accounting means normally a basis while making management decisions; it is the information tool in order to highlight the strategies and to confirm their success. There are also cases where the roles are reversed and the management delineates the accounting directions according to the results obtained, thus being transformed from the company management for results to the results themselves. Even if over time, the information and activity monitoring techniques improved, the precision of the economic and financial data remains dependent on the reporting referential and the manipulation technique of the results. The article is meant to highlight the items capable to characterise the choice of a management based on results, the conditions of its development, how the financial and accounting information users are affected, particularly the investors, as well as how it can be detected. It is also highlighted the fact that the management based on results plays a very important role for the apparition and development of the accounting engineering at the level of company by the determination it exercises over the managers while achieving or surpassing the objectives. Thus, there is the issue of a false reflection of the company’s activity, regarded by the prism of the management objectives, making particularly sensitive the passage from the economic reality of the company to the management ideals of the management. The financial and accounting information remains as main source of reflection of the economic activity and of the results of these activities, both for the own managers of the entities and for the large diversity of third parties: providers, customers, employees, investors, banks, State institutions etc., that makes it vulnerable in front of the external actions. It is important that in any management plan, its accounting represents a source of information for the management and not a means of obtaining the results.

scholarly journals Population control by means of organised hunting effort: Experiences from a voluntary goose hunting arrangement

AMBIO ◽  
2021 ◽  
Author(s):  
Ingunn M. Tombre ◽  
Fredrik Fredriksen ◽  
Odd Jerpstad ◽  
Jan Eivind Østnes ◽  
Einar Eythórsson
Keyword(s):  
Population Control ◽  
Stakeholder Participation ◽  
Management Plan ◽  
International Management ◽  
Optimal Timing ◽  
Management Actions ◽  
Anser Brachyrhynchus ◽  
Management Objectives ◽  
Hunting Success ◽  
Goose Hunting

AbstractImplementing management objectives may be challenging when decisions are made at different scales than where they are supposed to be carried out. In this study we present a situation where local goose hunting arrangements respond to objectives in an international management plan for pink-footed geese (Anser brachyrhynchus) and a local wish to reduce goose numbers as means to reduce grazing damage on farmland. A unique ten-year dataset provides an evaluation of the efficiency of voluntary actions at a local scale for implementing a policy of population control of geese, and general lessons are drawn for collaboration and co-production of knowledge for adaptive management. The study demonstrates how both the hunters and geese adapt in a situation where increasing the harvest of geese is the main objective. Introducing hunting-free days and safe foraging areas significantly increased goose numbers in the study area, with a corresponding increase in hunting success in terms of number of harvested geese. The geese’s behavioural response to hunting also triggered the hunters to adapt accordingly by optimal timing and placement in the landscape. Based on the results of the present study we suggest a framework for local implementation of management actions. Bringing end-users on board, facilitates processes and strengthens the achievements, as they represent the actors where implementation occurs. Specifically, our findings demonstrate how optimal goose hunting can be practiced by the use of an adaptive framework with active stakeholder participation.

scholarly journals THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS

2008 ◽  
pp. 70
Author(s):  
Doina Pacurari ◽  
Mircea Muntean
Keyword(s):  
Cash Flow ◽  
Accounting Information ◽  
Financial Statements ◽  
Negative Effects ◽  
Accrual Accounting ◽  
Financial Position ◽  
Economic Reality ◽  
Result Management ◽  
Preliminary Phase ◽  
Proper Analysis

The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements, the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality.

The Changing Strength of Siblings

2018 ◽  
Vol 43 (4) ◽  
pp. 374-393 ◽  
Author(s):  
Pablo Ortega-del-Cerro
Keyword(s):  
Officer Corps ◽  
Eighteenth And Nineteenth Centuries ◽  
Naval Officers ◽  
Source Of Information ◽  
Over Time ◽  
Professional Context

The present work analyses fraternal relationships among Spanish naval officers during the eighteenth and nineteenth centuries. The main aim of the article is to understand the important role played by siblings and the changes undergone by fraternal links over time. In order to do this, the article addresses three objectives: characterizing fraternal ties in the Spanish naval officer corps, analyzing fraternal relationships in relation to other family links and to the officer corps’ professional context, and exploring how siblinghood transformed during these two centuries. The main source of information used in this work is the testaments signed by naval officers in Spanish navy bases. The article is divided into two parts, dealing with quantitative and qualitative issues, respectively. The first part examines the proportion of naval officers who had siblings, while the second part studies the kind of relationship that existed between them; three kinds of relationship are proposed: vertical ties, horizontal links, and secondary relationships.

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO)

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Ivana Larasati Putri Navalina ◽  
Ludfi Djajanto ◽  
Ari Kamayanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Customer Satisfaction ◽  
Accounting Information ◽  
Industrial Technology ◽  
Accounting Information Systems ◽  
Business People ◽  
Technology Revolution ◽  
Over Time

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

Paying a premium for an accounting crime

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lita – Dharmayuni ◽  
Lita – Dharmayuni
Keyword(s):  
Design Methodology ◽  
Third Parties ◽  
Literature Study ◽  
Content Type ◽  
Future Studies ◽  
The Public ◽  
Law And Legislation ◽  
Accounting Reports ◽  
Practical Implications ◽  
Over Time

Purpose This study aims to look at how the intention of a person when facing a dilemma to choose a good outcome (utilitarian) or a good and ethical process regardless of the outcome (deontological) by raising the case of PT. Asuransi Jiwasraya (Jiwasraya). Design/methodology/approach This study was conducted using a literature study method where researchers will analyze through previous research and news related to ethics, psychology and Jiwasraya cases. Findings In the Jiwasraya case, it can be said that the deontology principle has been violated, but the utilitarian principle also cannot provide benefits to the parties who should benefit, namely, the premium payers and the owners of third parties funds. In terms of intentions, at first, Jiwasraya’s management may intend to save and provide benefits to customers and the public who deposit funds at Jiwasraya (utilitarian principle). However, over time, managers choose to “allow” conditions to occur and even begin to engage in activities to take advantage of certain parties and groups by taking policies that are not by the rules (violating deontological principles) for personal gain. Research limitations/implications This study only discusses the Jiwasraya case through financial and accounting reports. Future studies can continue this research by looking at the Jiwasraya case through the law and legislation to obtain a complete picture. Practical implications With this research, it is hoped that the authors can better understand that the dilemma the author faces is rooted in the limitations of the abilities as humans; the ethics will influence all intentions for the choices the authors make. Originality/value This research uses case studies that occurred in Indonesia, the discussion is carried out using a utilitarian and deontological approach that has never been discussed regarding the Jiwasraya case before.

Digital Transformation of E-Commerce Services and Cybersecurity for Modernizing the Banking Sector of Pakistan

2021 ◽  
pp. 373-403
Author(s):  
Tansif Ur Rehman
Keyword(s):  
Intellectual Property ◽  
Mobile Devices ◽  
Banking Sector ◽  
Digital Transformation ◽  
Financial Data ◽  
Digital Data ◽  
Sensitive Data ◽  
Medical Institutions ◽  
Almost All ◽  
Over Time

The practice of protecting computers, websites, mobile devices, electronic services, networks, and digital data from malicious attacks is known as cybersecurity. Since political, military, private, financial, and medical institutions collect, process, and maintain massive volumes of data on computers and other devices, cybersecurity is critical. Sensitive data, such as intellectual property, financial data, personal records, or other forms of data, can make up a large amount of the data. Improper access or disclosure to that data can have profound implications. Technology has undoubtedly made a significant change in every aspect of life in Pakistan, whether it is a financial or non-financial sphere. Technology's usage is thoroughly utilized by banks worldwide. They have started adopting it frequently because of the immense need to achieve goals and satisfy customer needs more efficiently. Almost all leading banks have now provided e-commerce facilities. Over time, more and more services and facilities are offered to bank customers conveniently via e-commerce products.

Spinal development and spinal dysraphism

2019 ◽  
pp. 983-992
Author(s):  
Dominic Thompson
Keyword(s):  
Spinal Cord ◽  
Spinal Dysraphism ◽  
Radical Resection ◽  
Management Plan ◽  
Congenital Disorders ◽  
Spinal Cord Development ◽  
Precise Diagnosis ◽  
Over Time ◽  
Spinal Cord Tethering

The term spinal dysraphism encompasses a group of congenital disorders of spinal cord development. This potentially confusing array of conditions is best understood from an embryological perspective, and a unifying method of classification is presented. Spinal dysraphism is associated with neurological, urological, and orthopaedic deficits, these may be present at birth or may evolve over time due to the effects of spinal cord tethering. Precise diagnosis is essential to formulating an appropriate surgical management plan in order to optimize long-term neurological outcome. Contemporary and controversial surgical advances in the field are discussed including electrophysiology directed radical resection for spinal lipomas and antenatal surgery for myelomeningocele.

Personality disorders

2020 ◽  
pp. 6520-6523
Author(s):  
Iain Jordan
Keyword(s):  
Personality Disorder ◽  
Personality Disorders ◽  
Medical Management ◽  
Management Plan ◽  
Medical Settings ◽  
Recommended Treatment ◽  
The World ◽  
Consistent Response ◽  
Term Management ◽  
Over Time

People have characteristic ways of perceiving, thinking about, and responding to the world around them that are relatively stable over time and across situations; this is referred to as their personality. A diagnosis of personality disorder is made when the personality is extreme and maladaptive and causes difficulty or distress to the person themselves or to others. People with personality disorders are often encountered in medical settings, which may be because they have self-harmed, suffered problems from drug or alcohol use, or been injured because of unwise behaviour. Personality disorders also complicate the medical management of medical conditions, for example, by non-adherence to recommended treatment. The effective short-term management of personality disorders in medical settings requires: (a) recognition of the diagnosis; (b) creation of a management plan; and (c) consistent response to the problematic behaviours adhered to by all relevant staff.

The Nonprofit Starvation Cycle: Empirical Evidence From a German Context

2019 ◽  
Vol 48 (3) ◽  
pp. 467-491 ◽  
Author(s):  
Peter Schubert ◽  
Silke Boenigk
Keyword(s):  
Nonprofit Organizations ◽  
Empirical Evidence ◽  
Nonprofit Sector ◽  
Government Funding ◽  
Financial Data ◽  
Organizational Infrastructure ◽  
The U.S ◽  
Over Time

The nonprofit starvation cycle describes a phenomenon in which nonprofit organizations continuously underinvest in their organizational infrastructure in response to external expectations for low overhead expenditure. In this study, we draw on nonprofit financial data from 2006 to 2015 to investigate whether the German nonprofit sector is affected by this phenomenon, specifically in the form of falling overhead ratios over time. We find reported overhead ratios to have significantly decreased among organizations without government funding and that the decrease originates from cuts in fundraising expenses—two results that are in contrast to previous findings from the U.S. nonprofit sector. With this study, we contribute to nonprofit literature by engaging in a discussion around the starvation cycle’s generalizability across contexts.

Time and accounting in the Middle Ages: An Italian-based analysis

2019 ◽  
Vol 25 (1) ◽  
pp. 53-68 ◽  
Author(s):  
Stefano Adamo ◽  
David Alexander ◽  
Roberta Fasiello
Keyword(s):  
International Trade ◽  
Fifteenth Century ◽  
Middle Ages ◽  
Thirteenth Century ◽  
Economic Activity ◽  
Accounting Information ◽  
Accounting Practice ◽  
Economic Context ◽  
The Relationship ◽  
The Middle Ages

This work is focused on an issue scarcely examined in the literature, concerning the analysis of the relationship existing between time and accounting practice. The aim is to highlight how changes in the interpretation of the concept of time influenced the development of accounting practices and contributed to the rise of periodical accounting reporting from the beginning of the thirteenth century to the end of the fifteenth century. The socio-economic context existing in Italy in the Middle Ages, the development of commercial partnerships among merchants ( compagnie) and the international trade created the conditions for the development of periodical reporting. The relevance assigned to time in economic activity is one of the crucial factors of the rise of accounting information related to recurring accounting periods. Furthermore, the article shows how the concept of time is important and its significance widely underestimated, in a variety of further applications.

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