scholarly journals Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia

2021 ◽  
Vol 59 (1) ◽  
pp. 95-108
Author(s):  
Jasmina Bogićević ◽  
Nemanja Karapavlović ◽  
Biljana Jovković
Keyword(s):  
Financial Statements ◽  
Slight Improvement ◽  
Short Term ◽  
Research Results ◽  
Financial Position ◽  
Fishing Sector ◽  
Fixed Assets ◽  
The Republic

Abstract This paper aims to examine solvency and fixed assets financing of Agriculture, Forestry and Fishing sector (Sector A) in the Republic of Serbia. We also examine whether there is a difference between this Sector’s enterprises and entrepreneurs regarding these two aspects of their financial position. The research is based on the Financial Statements Annual Bulletins available on the official website of the Serbian Business Registers Agency. The period of six consecutive years is covered (2013-2018). Solvency and fixed assets financing were analyzed separately for Sector A enterprises and entrepreneurs. Standard ratio indicators were used to determine these relevant aspects of financial position. The conducted analysis showed differences between this Sector’s enterprises and entrepreneurs regarding the solvency. The research results revealed that, despite a slight improvement in certain solvency indicators, entrepreneurs were insolvent during the observed period. The fixed assets financing indicators showed that the lack of equity for new investments financing was compensated mainly by long-term borrowing at enterprises’ level and by short-term borrowed sources at entrepreneurs’ level.

scholarly journals ANALISIS PENERAPAN AKUNTANSI PADA USAHA EKONOMI DESA SIMPAN PINJAM (UED-SP) PERMAI DESA SUNGAI CINGAM KECAMATAN RUPAT KABUPATEN BENGKALIS

2016 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Hazima Hazima ◽  
Rosmida Rosmida ◽  
Wan Junita Raflah
Keyword(s):  
Service Life ◽  
Cash Flow ◽  
Secondary Data ◽  
Financial Statements ◽  
Short Term ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles ◽  
Fixed Assets

Abstract: This  research  was  conducted  in  UED-SP  Permai  Sungai  Cingam Rupat, District of Bengkalis. The purpose of this study was to determine whether the accounting has been applied in UED-SP Permai Sungai Cingam Rupat, District of Bengkalis in accordance with the Generally Accepted Accounting Principles (GAAP). Data of study consisted of primary and secondary data. Based on the research and discussion conducted found some problems such as is not classify assets into current assets and fixed assets, does not classify debts into long-term debt and short-term debt and in calculating the inventory usage is not  in   accordance  with   the  service  life  should   be.   In   the  process   of implementation of the financial statements UED-SP Permai Sungai Cingam Rupat, District of Bengkalis is not follow all the Accounting Cycle, UED-SP Permai is not present Statement of Changes in Equity, Statement of Cash Flow, and Notes to Financial Statements. The results of research conducted on Usaha Ekonomi Desa-Simpan Pinjam (UED-SP) Permai can be concluded that the accounting is not applied on the whole in accordance with the Generally Accepted Accounting Principles (GAAP). Keywords: Financial Statements, UED-SP Sungai Cingam

KEY ASPECTS OF THE CREDIT AND LOAN ACCOUNTING PROCESS

2021 ◽  
Vol 4 (4) ◽  
pp. 175-181
Author(s):  
S. N. KOVALENKO ◽  
◽  
Yu. N. KOVALENKO ◽  
Keyword(s):  
Financial Statements ◽  
Short Term ◽  
Economic Entity ◽  
Analytical Review ◽  
Key Aspects

The article presents the procedure for accounting for borrowed funds, short-term and long-term, provides an analytical review of the accounting financial statements, regarding loans and borrowings of an economic entity.

scholarly journals A survey of short-term and long-term stability of tube parameters in a mammography unit

2014 ◽  
Vol 29 (4) ◽  
pp. 321-325
Author(s):  
Jovica Praskalo ◽  
Jasna Davidovic ◽  
Biljana Kocic ◽  
Monika Zivkovic ◽  
Svetlana Pejovic
Keyword(s):  
Screening Program ◽  
Short Term ◽  
X Ray ◽  
Term Stability ◽  
Long Term Stability ◽  
Mammography Screening Program ◽  
The Republic ◽  
Set Up ◽  
The Given

In order to set up a successful mammography screening program in the Republic of Srpska, a Siemens Mammomat 1000 X-ray machine was selected for analysis as the said mammography system is widely used in clinical practice. The variations in tube parameters (specific air kerma, high-voltage accuracy and reproducibility, linearity between exposure and dose exposure time) were monitored over a five-year period, from 2008 to 2012. In addition, due to observed daily fluctuations for chosen parameters, a series of measurements were performed three times a day within a single-month period (mainly October 2012). The goal of such an experimental set up is to assess short-term and long-term stability of tube parameters in the given mammography unit and to make a comparison between them. The present paper shows how an early detection of significant parameter fluctuations can help eliminate irregularities and optimize the performance of mammography systems.

scholarly journals The role of investments in increasing economic efficiency in agricultural infrastructure

2020 ◽  
Vol 199 (8) ◽  
pp. 58-64
Author(s):  
Ramzi Abdullaev
Keyword(s):  
Interest Rates ◽  
Economic Efficiency ◽  
Systematic Approach ◽  
Mathematical Function ◽  
Short Term ◽  
Agricultural Economy ◽  
Agricultural Industry ◽  
Fixed Assets ◽  
The Republic

Abstract. The purpose of this study is to determine the role of investments in the development of agricultural infrastructure, including in the development of new approaches to the formation and use of investments as a factor in increasing the economic efficiency of the agricultural economy. The research method is comparative and analytical analysis, calculations using the “eviews” software package and a systematic approach. To determine the possibilities of creating the volume of investment products directed to fixed capital in agriculture, it is possible to construct a mathematical function of investment in agriculture, both in theoretical and practical terms. For example, in the form of the dependence of investments in fixed assets in agriculture on the volume of products produced, depending on the rate of return in agriculture, interest rates, etc. As a result of the study, the main directions of investment attempts to increase economic efficiency in agricultural industry. It was concluded that investments in agriculture in the Republic of Azerbaijan increased by 393.9 million manats in 2010 compared to 2003, and by 727 million manats in 2018. However, this growth is not at the desired level. In short-term and closed economic conditions, the multiplicative efficiency can be higher. The scientific novelty of the study consists in clarifying the essence and role of investment as an economic category based on its definition in both a narrow and a broad sense, as well as in identifying trends and patterns in the formation and use of investments in the agricultural economy.

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals INFORMATION COVERAGE IN FINANCIAL STATEMENTS: PRACTICAL EXPERIENCE IN THE APPLICATION OF IAS AND IFRS

2021 ◽  
Vol 5 (40) ◽  
pp. 276-287
Author(s):  
O. Yarmoliuk ◽  
О. Hubaryk ◽  
Т. Savanchuk ◽  
О. Dmytrenko ◽  
N. Khomiak
Keyword(s):  
Information Disclosure ◽  
Financial Statements ◽  
Practical Experience ◽  
Jel Classification ◽  
International Standards ◽  
Position Information ◽  
Financial Position ◽  
Methodological Aspects ◽  
A Current

Abstract. The information demands of a globalized society are forcing businesses to produce financial statements that meet the requirements of all stakeholders. The purpose of the article was to assess what information entities disclose in the financial statements prepared in accordance with IAS and IFRS, and what conflicts arise. Theoretical and methodological aspects of the results of scientists prove the importance of information disclosure in the financial statements prepared in accordance with IFRS. At the same time, the issue of disclosure of information in the financial statements remains open, taking into account the needs of current activities of enterprises. In view of this, there is a need to: study the provision of users of financial statements with information, the disclosure of which provides for international standards; testing hypotheses about the need to study the differences between the types of financial statements provided for in IFRS and IAS and reviewing the long-term liability in the event of early repayment. Based on the analysis, it is established that the information required for disclosure in the financial statements determines the type of financial statements. The conducted research testifies to the presence of gaps in IFRS in the order of compilation and information content of the combined reporting. It is proposed that the combined financial statements be prepared by entities that for one reason or another do not meet the requirements of IFRS 10. It is established that an important condition for reliable reflection in the Statement of financial position information on long-term credit is the need to analyze during the year. It is proposed to consider part of the long-term loan in the form of payments, which must be repaid within twelve months from the date of reporting, as a current liability. This approach requires reclassifying existing credit from long-term to current liabilities, which will lead to further changes in cash flow estimates, adjusting the carrying amount of liabilities. The results of the study can be used by practitioners in various sectors of the economy in the formation of financial statements in accordance with IFRS. Keywords: financial statements, IFRS reporting, financial results, enterprise, standards, accounting, IFRS, IAS. JEL Classification M40, M 41, M 48 Formulas: 0; fig.: 1; tabl.: 1; bibl.: 19.

scholarly journals ANALISIS HARGA SAHAM INDEX KOMPAS 100 DENGAN PENDEKATAN ERROR CORRECTION MODEL

2021 ◽  
Vol 4 (1) ◽  
pp. 406-414
Author(s):  
Amir Hamzah
Keyword(s):  
Error Correction ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Statements ◽  
Error Correction Model ◽  
Short Term ◽  
Correction Model ◽  
Positive Effect

The purpose of this research is to analyze the short term and long term relationship between ROI, EPS, PER ,inflation, SBI, exchange rate,and GDP on Stock Price. The data in this research is company financial statements which included Compas 100 Index on the Indonesia Stock Exchange. statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test. This research found that partially ROI, EPS, PER variables a positive effect on stock prices in the short term and long term, KURS and SBI a positive effect on stock prices in the short term, but there is no effect in the long term, inflation and GDP do not affect the stock price both in the short term and long term. Simultaneously affected the stock prices significantly affect on stock price both in the short term and long term.

scholarly journals Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34

2019 ◽  
Vol 7 (3) ◽  
pp. 391-396
Author(s):  
Riki Subagja ◽  
Didit Pradipto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Short Term ◽  
Construction Contracts ◽  
Term Contract ◽  
Short Term Contract ◽  
The One ◽  
Construction Services

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out.   Keywords: revenue recognition, expense recognition, PSAK no. 34

scholarly journals Key performance indicators of major companies: a study on Russian metallurgical industry

2019 ◽  
Vol 124 ◽  
pp. 05086
Author(s):  
Daria Baklanovskaya ◽  
Marat Goguadze ◽  
Alexey Shmatko
Keyword(s):  
Financial Stability ◽  
Metallurgical Industry ◽  
Environmental Safety ◽  
Production Costs ◽  
Energy Costs ◽  
Short Term ◽  
Energy Complex ◽  
Fixed Assets ◽  
Short And Long Term

The development of the metallurgical industry requires investing in the environmental safety of processes and technologies of metal processing, as well as to the measures aimed at energy costs reduction. We will look at the economic impact of reducing production costs by saving resources and improving the efficiency of the energy complex. The financial effect of reducing energy consumption per unit of production can be achieved by optimizing the purchase of energy resources, modes of operation of technological and support equipment, improving the management of the company’s energy complex. The article examines the most important indicators of the operating and financial activities of the three companies in the steel industry—Novolipetsk and Magnitogorsk Metallurgical Plants, as well as Severstal PJSC. The financial stability of these companies and the agility of their capital are quite high, and their fixed assets are financed by their own funds. Companies are also financially stable in the short term, as evidenced by the high current liquidity ratios (2 and above), and their own capital exceeds borrowing by 1.5 to 2 times. Thus, we can conclude that they are operationally efficient and have good financial sustainability in the short and long term.

Variations revealed by INFREP Radio Network in correspondence of six earthquakes with MW greater than 5.0 occurred in the Balkan Peninsula and Adriatic Sea on 26 and 27 November, 2019

2020 ◽  
Author(s):  
Pier Francesco Biagi ◽  
Alexandra Nina ◽  
Anita Ermini ◽  
Giovanni Nico
Keyword(s):  
Adriatic Sea ◽  
Technological Development ◽  
Signal Amplitude ◽  
Balkan Peninsula ◽  
Ministry Of Education ◽  
Short Term ◽  
Before And After ◽  
The Republic ◽  
Education Science

<p>In this work we analyse variations in VLF/LF radio signal amplitudes recorded by the INFREP network in the period 16 November – 6 December, 2019 characterized by very intensive seismic activities in the Balkan peninsula, Crete, and Adriatic, Aegean and Black seas. Namely, 38 earthquakes with magnitude greater than 4.0 occurred in this area during the noticed period; the most intensive of them occurred on 26 and 27 November: three events in Albania (M<sub>w</sub>= 6.4, 5.3, 5.1), one in Crete (M<sub>w</sub>= 6), one in Bosnia and Herzegovina (M<sub>w</sub>= 5.4) and two in Adriatic sea (M<sub>w</sub>= 5.4, 5.3). We study both long- and short- term variations that are already recorded in earlier studies. The long-term variations relate to changes in the amplitude intensities in periods of several days and their existence is shown in many previous studies. The recent analyses also indicate short-term variations in signal amplitude noises started about several tents of minutes before the earthquake (Nina et al. 2020). In this work, we analyse different areas using INFREP network, which allow us to study local changes in the atmosphere. In order to examine possible precursors we considered longer time started and ended 10 days before and after the most intensive of the considered earthquakes, respectively.</p><p>This research is supported by the Ministry of Education, Science and Technological Development of the Republic of Serbia, under the projects 176002 and III44002.</p><p>References</p><p>Nina, A., S. Pulinets, P. F. Biagi, G. Nico, S. T. Mitrović, M. Radovanović and L. Č. Popović. Science of the Total Environment 710 (2020) 136406</p>

Sign in / Sign up

Export Citation Format

Share Document