scholarly journals The impact of the application of cloud accounting on accounting programs in Palestinian universities: أثر تطبيق المحاسبة السحابية على برامج المحاسبة في الجامعات الفلسطينية

2020 ◽  
Vol 4 (6) ◽  
Author(s):  
Nasser "M.S." Jaradat, Mohammad Issa Shadid, Fayez Mohammad
Keyword(s):  
Point Of View ◽  
Credit Hours ◽  
Traditional Programs ◽  
Palestinian Universities ◽  
The Cost ◽  
The Impact

This study aims to clarify the impact of the application of cloud accounting on accounting programs in Palestinian universities from the point of view of academics working in Palestinian universities. A questionnaire has been used to solicit the opinions of specialists in this field, the questionnaires were distributed to all academics working in the accounting and financial science programs in the Palestinian universities, which are eleven universities, offer the accounting and financial sciences program. 33 valid questionnaires were retrieved for analysis... The study concluded that the application of cloud accounting to accounting programs in Palestinian universities may have the greatest impact in reducing the cost of traditional programs and the number of credit hours. It may also increase student's rehabilitation. Accounting will lead to an increase in the number of students enrolled in accounting programs in the Palestinian universities.

APPROACHES TO THE VALUATION AND REVALUATION OF FIXED ASSETS ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS

2021 ◽  
Vol 27 (3) ◽  
pp. 87-98
Author(s):  
V. Gonin ◽  
◽  
E. Panchenko ◽  
E. Kibireva ◽  
O. Nomokonova ◽  
...  
Keyword(s):  
Asset Management ◽  
Point Of View ◽  
International Standards ◽  
Historical Background ◽  
Accounting System ◽  
Historical Aspect ◽  
Management Procedures ◽  
Fixed Assets ◽  
The Cost ◽  
The Impact

Questions of valuation and revaluation of fixed assets in a market environment inevitably arise. This is due to the increased role of assessing the effectiveness of asset management. The harmonization of national and international accounting standards allows us to consider the assessment and revaluation processes, both from the point of view of the accounting system and from the point of view of the financial consequences of the procedures performed. The purpose of the study is to study the historical background and systematize approaches to the assessment and revaluation of fixed assets according to Russian and international standards. To achieve this goal, the following tasks are set: to study the methods and historical aspect of revaluation; to study the conceptual framework of revaluation and impairment; to systematize the general provisions of the methodology for assessing the value of fixed assets during revaluation and impairment. The object of the study is fixed assets. In the course of the study, the history of revaluation of the cost of fixed assets is considered, the conceptual apparatus of the cost of fixed assets is analyzed in relation to the procedures for revaluation and impairment testing, the methodology of revaluation and impairment is considered. The paper concludes that it is necessary to introduce into the practice of accounting and management procedures for assessing the value of fixed assets and revaluing them, which will allow us to obtain reliable information when analyzing the impact of cost changes on the indicators used in determining the effectiveness of activities

scholarly journals The influence of cost taxes on the development of agriculture in Slovakia

2012 ◽  
Vol 48 (No. 8) ◽  
pp. 359-363
Author(s):  
J. Bojňanský
Keyword(s):  
Income Tax ◽  
Point Of View ◽  
Tax Law ◽  
Important Impact ◽  
Insurance Funds ◽  
The Cost ◽  
The Impact

The author deals with the influence of cost taxes on the development of agriculture, mainly those taxes, which have an important impact from the point of view of forming an entrepreneurial environment in agriculture. Among the cost taxes, the impact of land tax, building tax, road tax and income tax is most important. The analysis also deals with the contribution to the insurance funds related to employees. This contribution can also be considered as a taxation. The article also gives a prediction of the expected development of the consequences of the accepted tax law changes.

WIL and business graduate skill transfer to workplace

2017 ◽  
Vol 25 (2) ◽  
pp. 109-114 ◽  
Author(s):  
Shweta Sangwan ◽  
Shalini Garg
Keyword(s):  
Positive Impact ◽  
Point Of View ◽  
Skill Transfer ◽  
Content Type ◽  
Business Graduates ◽  
Transfer Of Skills ◽  
Skill Gaps ◽  
Work Integrated Learning ◽  
The Cost ◽  
The Impact

Purpose The purpose of this paper is to understand MBA skill transfer, employability and how work-integrated learning (WIL) can help in ensuring the availability of employable managers after the completion of MBA. India faces a major crisis in terms of finding employable workforce despite its huge population. The paper explores the question of employability. It focuses on how WIL can be used to facilitate transfer of skills, which ultimately leads to a more employable workforce. Design/methodology/approach Existing research was studied to establish linkages between WIL and skill transfer. The existing skill gaps in MBA education, which lead to unemployable business graduates, were also revealed. Findings The literature studied suggests that there is a positive impact of obtaining an MBA degree on the employability of business graduates. However, there is no concrete evidence to show that the impact is big enough to cover the cost and time spent on pursuing the degree. The paper also reveals the various types of WIL modules being followed by some universities to improve skill transfer and to ensure that graduates are work-ready. Research limitations/implications Though the question of employability poses a serious threat to the Indian education as well as the industry, little has been done to assess the ways in which the graduates can be made employable. WIL is also being practiced in a very narrow sense and only by institutes of repute. WIL is being practiced in certain countries and the Indian business schools can use these programmes as a guide. Originality/value The paper studies the question of employability from the point of view of the Indian economy and educational institutions. It draws from the experiences of other countries in trying to include WIL into the degree programme to facilitate skill transfer.

scholarly journals Digitalization and its Rapid Impact on Savings Banks in Germany

2021 ◽  
pp. 1-11
Author(s):  
Carsten Giebe ◽  
Kevin Schulz
Keyword(s):  
Digital Transformation ◽  
Point Of View ◽  
Economic Point ◽  
Return On Equity ◽  
Savings Banks ◽  
Cost Cutting ◽  
Income Ratio ◽  
The Cost ◽  
The Impact ◽  
Operating Result

The German banking industry is facing major challenges due to digitalization. The digital transformation is significantly influenced by technological progress, tighter regulation and low-interest phases. The market entry of fintechs and changing customer behaviour is also a reality. To meet the challenge of the digitalization and to to reduce costs, savings banks are increasingly turning to mergers, staff cuts and branch closures. The purpose of this research is to investigate the impact of digitalization on German savings banks. Through an explorative literature review, scientific sources and real KPIs of savings banks in Germany were used. The impact of digitalization on savings banks in the period 1999 – 2018 was investigated using the study situation and the analysis of key business figures. The aim is to answer whether the cost-cutting actions of savings banks are justified from an economic point of view based on the KPIs operating result, cost-income ratio and return on equity. In recent years, it has become clear that German banks lack a clear strategy. The results may be of interest to researchers dealing with the digital transformation of savings banks in Germany.

scholarly journals Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms

2021 ◽  
Vol 17 (2) ◽  
pp. 32-43
Author(s):  
Christophe Cathala
Keyword(s):  
Value Added ◽  
Carbon Price ◽  
Point Of View ◽  
Carbon Accounting ◽  
Service Companies ◽  
International Commitments ◽  
Income Statement ◽  
Empirical Tests ◽  
The Cost ◽  
The Impact

Abstract Purpose: Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state’s point of view, this will be a prerequisite to respecting its international commitments. From the point of view of companies, it is also necessary because they use, in part for free, limited resources to create value-added […] and they generate externalities which are not yet fully measured and communicated. Our purpose is to propose a relatively new metric, which is quite simple and could be applied to all companies, especially small ones (turnover < EUR 10 million). Design/methodology/approach: Our metric in this paper is linked to the income statement and measurement of the output of carbon used in the production process of goods and/or services. We compare the use of carbon by seven Polish companies in seven different sectors from 2014 to 2020. The metric is computed in the same way for the firms in our sample and is based on information which must be stated on the yearly income statement. Findings: From our empirical tests, we observe that comparison can first be made between firms and sectors. As expected, the impact is far more important for industries than for service companies. In terms of volatility, we reach the same result. However, this volatility is not linked to the nature of the companies but more to the volatility of the carbon price. As a first step, this gives an interesting and rough measure of the cost of the carbon emission per company per year.

scholarly journals THE NEGATIVE IMPACT OF THE COVID-19 ON ECONOMICS (ON THE EXAMPLE OF GEORGIA)

2020 ◽  
pp. 210-217
Author(s):  
NIKA ASANIDZE
Keyword(s):  
Global Economy ◽  
Negative Impact ◽  
Point Of View ◽  
Bank Loans ◽  
Vulnerable Groups ◽  
Negative Consequences ◽  
Sharp Drop ◽  
The Government ◽  
The Cost ◽  
The Impact

Assessing the impact of the COVID-19 crisis on societies, economies and vulnerable groups is fundamental to inform and tailor the responses of governments and partners to recover from the crisis and ensure that no one is left behind in this effort. The world is facing the dangers posed by the global spread of the new COVID-19 which has created new set of problems for the economy. The Crisis has caused many difficulties for Georgia and its economy. The impact of the new virus is rippling through Georgian economy, but it might take a few months to fully see the fallout in data that track economic performance in Georgia. The coronavirus pandemic is putting enormous pressure on healthcare systems, it is affecting the global economy in an unprecedented way and it is leading to a downturn incomparable to any other economic crisis in recent history. It is hard to estimate the depth and duration of the recession for every region and country. It will depend not only on the development of pandemic, but also on specific economic futures, strengths and vulnerabilities. Today the economy is a hostage to medicine. In Georgia, had on the following industries: tourism, transportation, agriculture and real estate had the biggest negative impact from COVID-19. Hotels, restaurants and tourist agencies demand from the government to postpone the budget taxes and bank loans. Meanwhile the hospitality sector of Georgia tries to minimize the cost because of sharp drop in revenue. Different countries will need different responses to dealing with the global economic challenges. As a fact COVID-19 has taught many countries to survive during the crisis period. From the economic stand point of view, every country has suffered the negative consequences of the COVID-19. The level of the consequences had direct correlation on the economic factors.

To the issue of assessing the “health” of medical organizations-borrowers from accounting point of view for a commercial bank

2021 ◽  
pp. 34-40
Author(s):  
M.A. Naslednikova ◽  
E.D. Tepina
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Point Of View ◽  
Tax Base ◽  
Key Points ◽  
Tax Regimes ◽  
Banking Structure ◽  
The Cost ◽  
Optimization Schemes ◽  
The Impact

The article deals with the problem of misrepresentation of the accounting statements of medical organizations-borrowers of a commercial bank-small and medium-sized segment-in order to underestimate the tax base in the current realities of the growing tax burden and strengthening control by the tax authorities. The key points of distortion, the legislation regulating the concept of “unjustified tax benefit”, and the impact of tax optimization schemes on the banking structure are presented. The study of the peculiarities of distorting the financial results of medical organizations showed that the most common methods are conducting turnover with affiliated legal entities, splitting the business into units with different tax regimes, and overstating expenses, including the cost price. For the purposes of tax risk foresight, commercial banks try to identify the tax optimization schemes used.

scholarly journals Tuition in the economy of education

2020 ◽  
pp. 18-21
Author(s):  
Iryna TUR
Keyword(s):  
Higher Education ◽  
Economic Status ◽  
Educational Institution ◽  
Well Being ◽  
Young Person ◽  
The State ◽  
Point Of View ◽  
The Cost ◽  
Financing Higher Education ◽  
The Impact

Introduction. The question of obtaining higher education is highly relevant all over the world today, particularly in Ukraine. The modern system of financing higher education has big and complex problems and remains one of the most important and least settled issues of our country. The opportunity to obtain high-quality education in a prestigious higher educational institution often depends not only on the level of knowledge and readiness of the young person, but also on his/her ability to pay for the education. Thus, the lack of research on the relationship between the cost of higher education as a factor affecting the educational economy, deserves particular attention regarding the influence on the socio-economic status of the nation, and makes the selected topic significantly relevant. The purpose of the paper is to investigate the impact of the cost of higher education on the economy of the state and justify the need to consider this issue from the point of view of the education economy. Results. The article presents the scientific views on the interpretation of the concept of education economy. The theoretical and methodological foundations of the educational economy are characterized. The article also defines the problems of financing higher education from the state budget as it remains one of the most important and complex issues which are not sufficiently settled in our country. There is a review of the functions of education, which aim is to provide a higher level of income and increase the level of well-being of the individual. It is shown that accessibility to higher education for the population has an impact on the distribution of income in society, leads to increased productivity, which is resulted in the growth of individual employee’s income and in increased productivity in the national economy and rises the total income of society. Conclusion. Due to the fact that the main priority of the state in the part of the education economy is to increase its level, higher education should be used as a tool of state socio-economic policy for the development of this sector and support of talented young people. Knowledge generated in higher education is the most important and inexhaustible resource for a science-based economy. In today's context, education needs to be guided by the demands of the labor market, since the education market is an integral part of this market, because it generates a demand for employees of the required specialties.

scholarly journals THE DEGREE TO WHICH PALESTINIAN UNIVERSITIES APPLY INTERNATIONAL QUALITY STANDARDS FROM THE POINT OF VIEW OF FACULTY MEMBERS

2021 ◽  
Vol 03 (07) ◽  
pp. 247-258
Author(s):  
Ikhlas HAIB
Keyword(s):  
Quality Standards ◽  
Total Sample ◽  
Point Of View ◽  
Faculty Members ◽  
Survey Method ◽  
Academic Rank ◽  
Years Of Experience ◽  
Palestinian Universities ◽  
Descriptive Survey ◽  
The Impact

The study aimed to know the degree to which Palestinian universities apply international quality standards from the point of view of faculty members, and to identify the impact of gender, academic rank, and years of experience in that. The study used the descriptive survey method, and the tool was represented in a questionnaire, which was distributed to the study sample, which It was chosen by random method, by selecting a sample of faculty members inside Palestinian universities, so that the total sample was (229) members, representing the study community consisting of (8648) members, and the results showed that the degree of application of the Palestinian universities to international quality standards from the point of view of the members of the staff Teaching on the tool as a whole was average and got an average of (3.53). The results showed that there were no statistically significant differences at the level of (α ≤ 0.05) due to the effect of gender, academic rank, years of experience and in all fields. In light of the results, a number of recommendations and suggestions were presented.

scholarly journals The Impact of the Monegasque National Preference System on the Construction of the Identity of the Population of the Principality of Monaco

2020 ◽  
Vol Varia (Articles) ◽  
Author(s):  
Jérôme Tourbeaux
Keyword(s):  
Real Estate ◽  
Present Article ◽  
Point Of View ◽  
Construction Identitaire ◽  
Building Process ◽  
Preference System ◽  
International Audience ◽  
The Cost ◽  
The Impact

International audience The Principality of Monaco has the particularity of having instituted a system of hierarchical national preference favoring Monegasques first, then individuals who share more or less close ties with the Principality, particularly in the fields of employment and housing. The objective of the principality is to maintain the national citizens in the territory given its attractiveness and the pressure on the cost of real estate that results. This article proposes to discuss this system of national preference which, from a conceptual point of view certainly influences the identity-building process of the different categories of individuals residing in Monaco, thus shaping the relations between the different groups present in the country. La principauté de Monaco présente la particularité d’avoir institué un système de préférence nationale hiérarchique favorisant d’abord les Monégasques, puis les individus qui partagent des liens plus ou moins étroits avec la principauté, notamment dans les domaines de l’emploi et du logement. L’objectif de la principauté est de maintenir les citoyens nationaux sur le territoire compte tenu de son attractivité et de la pression sur le coût de l’immobilier qui en résulte. Le présent article propose de discuter de ce système de préférence nationale qui, d’un point de vue conceptuel, influence certainement le processus de construction identitaire des différentes catégories d’individus qui résident à Monaco, façonnant ainsi les relations entre les différents groupes présents dans le pays.

Sign in / Sign up

Export Citation Format

Share Document