scholarly journals Analysis of Current Assets of a Nurkeldi Kurulush LLC Construction Company

2021 ◽  
Vol 7 (11) ◽  
pp. 248-253
Keyword(s):  
Balance Sheet ◽  
Load Factor ◽  
Research Results ◽  
Construction Company ◽  
Construction Companies ◽  
Turnover Ratio ◽  
Definition Of

Research relevance: in this article, based on the actual materials of the construction company, an analysis of current assets was carried out, their efficiency of use was calculated, as well as the liquidity ratio. Research materials and methods: the authors has given their own definition of the concept current assets. Research objectives: analysis of current assets, reflected in a separate subsection of the Asset section of the balance sheet. Research results: the calculated coefficients indicate that, compared to last year, the work of construction companies has deteriorated since the turnover in days increased by 146.66 days and the turnover ratio decreased by 3.53 (turnover); the load factor increased by KGS 0.41. Conclusions: based on the results of the analysis, recommendations were given to the management of the enterprise.

scholarly journals Qualitative Risk Assessments in Project Management in Construction Industry

2018 ◽  
Vol 251 ◽  
pp. 06027 ◽  
Author(s):  
Vladimir Burkov ◽  
Irina Burkova ◽  
Reza Barkhi ◽  
Mikhail Berlinov
Keyword(s):  
Risk Management ◽  
Project Management ◽  
Development Strategy ◽  
Quantitative Risk Assessment ◽  
Risk Assessments ◽  
Corporate Risk Management ◽  
Construction Company ◽  
Construction Companies ◽  
Definition Of ◽  
Corporate Risk

Modern economic conditions require construction companies to promptly prevent, identify and manage risks in various areas of their construction activities. As this research shows, many of the best practices of corporate risk management are adopted and applied in large Russian construction companies and in various industries. At the same time, the results of the research demonstrate the possibilities for further development. Key areas of development include: the process of integrating risk management into the development strategy of a construction company, the collection and accumulation of statistical data, interaction between units, the participation and active participation of key stakeholders, and the quality of information on key risks. Risk management is one of the most important functional areas in the methodology of project management in the construction sector. In practice, as a rule, in addition to quantitative risk assessment, qualitative risk assessments in construction is also always utilized. However, the theory of risk management based on qualitative assessments is virtually absent in the Russian practice. This article provides a definition of qualitative risk assessments and complex risks in the construction field. We desceibe the tasks involved in risk management in construction and propose algorithms for solving corresponding problems in the construction field.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

Картофелекопатель с ротационной сепарирующей поверхностью

2018 ◽  
Author(s):  
V.M. Alakin ◽  
G.S. Nikitin
Keyword(s):  
Performance Data ◽  
Pilot Studies ◽  
Research Results ◽  
Operating Modes ◽  
Analysis Of Results ◽  
Design Characteristics ◽  
And Performance ◽  
Definition Of

Приведены результаты исследований экспериментального картофелекопателя с ротационной сепарирующей поверхностью. Особое внимание уделяется обоснованию конструктивных параметров и определению рабочих характеристик нового сепарирующего устройства. На основе анализа результатов экспериментальных исследований определены наиболее оптимальные режимы работы экспериментального картофелекопателя.Research results of an experimental potato digger with rotational separating web are published in this article. Special attention is paid to definition of design characteristics and performance data of the new separating device. Admissible operating modes are defined on the basis of the analysis of results of pilot studies of the experimental potato digger.

scholarly journals Two definitions of presenteeism: sickness presenteeism and impaired work function

2020 ◽  
Vol 70 (2) ◽  
pp. 95-100 ◽  
Author(s):  
T Ishimaru ◽  
Y Mine ◽  
Y Fujino
Keyword(s):  
Work Function ◽  
Secondary Data ◽  
Strong Relationship ◽  
Cross Sectional Study ◽  
Cross Sectional ◽  
Employee Survey ◽  
Sickness Presenteeism ◽  
Construction Company ◽  
Sleeping Problems ◽  
Definition Of

Abstract Background Two major definitions exist for presenteeism: sickness presenteeism and impaired work function. The evidence for comparing previous studies on presenteeism is insufficient because of the different definitions of presenteeism used. Aims To assess the relationship between the two major definitions of presenteeism. Methods This cross-sectional study analysed secondary data on 5334 respondents to an employee survey administered in a construction company in Japan. Impaired work function was measured using the Work Functioning Impairment Scale (WFun). Multiple logistic regression was performed. Results A strong linear association was observed between the number of days of sickness presenteeism and impaired work function (all P < 0.001). In contrast, the number of days of sickness absence was only partially positively associated with impaired work function. All choices for most frequent health problem were positively associated with impaired work function, beginning with mental problems (adjusted odds ratio [OR] = 20.45, 95% confidence interval [CI]: 14.94–28.01), followed by malaise (adjusted OR = 11.91, 95% CI: 9.08–15.62) and sleeping problems (adjusted OR = 8.62, 95% CI: 6.57–11.33). Conclusions A strong relationship was observed between the two major definitions of presenteeism, even after adjusting for a variety of chronic health conditions. Although a consensus on the definition of presenteeism is yet to be reached, this study provides insight on comparing existing studies on presenteeism.

scholarly journals Peculiarities of the accounting display of transactions with the give-and-take raw materials at restaurant institutions

2021 ◽  
Vol 68 (1) ◽  
pp. 87-95
Author(s):  
A. Tsiutsiak ◽  
I. Tsiutsiak
Keyword(s):  
Raw Materials ◽  
Balance Sheet ◽  
Economic Resources ◽  
Accounting System ◽  
Activity Type ◽  
Production Methods ◽  
Advantages And Disadvantages ◽  
Process Representation ◽  
Reliable Representation ◽  
Definition Of

The essence of the definition of «give-and-take raw materials» is investigated and the own vision of this category used by restaurant enterprises is formed. The scheme of conducting transactions with raw materials obtained on the give-and-take conditions at restaurants institutions is given. The peculiarities of the accounting process representation caused by the procurement of raw materials, production of semi-finished products and home-produced dishes are revealed, as well as the order of the realization accounting of such commodity stocks using production-trade and production methods is highlighted. The advantages and disadvantages of the representation in the system of bookkeeping accounts of the economic resources cycle in different ways of the production and trade activity organization of restaurant institutions are given. The emphasis is placed on the fact that in catering establishments the give-and-take raw materials, semi-finished products and home-produced dishes, produced as a result of give-and-take raw materials processings, are not the property of the catering establishment. Therefore, in order to maintain the proper accounting for transactions with the give-and-take raw materials, information about changes in the value of the investigated assets should be represented in the system of bookkeeping off-balance sheet accounts. The order of the display on the bookkeeping accounts of the transactions with the give-and-take raw materials obtained on the give-and-take conditions is highlighted. The peculiarities of calculation of dishes produced on the conditions of the give-and-take transactions are described. It is established that the formation of the value of produced semi-finished products or dishes is carried out for each order received separately, i.e. using the out-of-order cost accounting method. The peculiarities of calculation of home-produced dishes at restaurants institutions are outlined. For reliable representation of information on the availability and movement of the give-and-take raw materials, it is proposed for the enterprises of the investigated economic activity type to open the additional analytical accounts. Recommendations for improving the representation order in the accounting system, of restaurant institutions, give-and-take transactions, using offered analytical accounts, are formed.

scholarly journals Tinjauan Yuridis Terhadap Pendaftaran Dan Penerbitan Sertipikat Tanah Bengkok

2021 ◽  
Vol 7 (1) ◽  
pp. 439
Author(s):  
Lailatul Jannah ◽  
Mega Tri Herawati ◽  
Istiana Rachmawati
Keyword(s):  
Asset Management ◽  
Research Approach ◽  
Conceptual Approach ◽  
Research Results ◽  
The Republic ◽  
Village Government ◽  
Definition Of ◽  
The Village

Bengkok land is village property in the form of village land. This bent land is widely known as village treasury land or village property. The definition of bent land itself is not explicitly regulated in statutory regulations. The definition of crooked land is implicitly regulated by statutory regulations. Based on the explanation of Article 72 of Law Number 6 of 2014 concerning Villages (hereinafter referred to as the Village Law), it is stated that bent land is the result of business. The provisions in Law Number 6 of 2014 concerning Villages indicate that Village Treasury Land or village assets which include bent land are certified in the name of the Village Government. In addition, the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 1 of 2016 concerning Village Asset Management, regulates the same thing as Law Number 6 of 2014 concerning Villages. This research approach uses a statutory approach (statute approach) and a conceptual approach (conceptual approach). Based on the research results, which crooked land that is starting to lose its existence is certified in the name of the Village Government

scholarly journals Upaya Meningkatkan Kreativitas Anak melalui Permainan Finger Painting Usia 5-6 Tahun di TK Harapan Bunda Pekanbaru

2018 ◽  
Vol 2 (01) ◽  
pp. 31-39
Author(s):  
Jumilah Jumilah ◽  
Sean Marta Efastri ◽  
Siti Fadillah
Keyword(s):  
Initial Data ◽  
Key Words ◽  
Average Increase ◽  
Research Results ◽  
Class Actions ◽  
Analysis Technique ◽  
Determination Methods ◽  
Definition Of ◽  
Children's Development ◽  
Children’S Development

Abstrak Kreativitas adalah kemampuan untuk menciptakan sesuatu yang baru yang berupa gagasan maupun karya nyata. Adapun tujuan dari penelitian yaitu untuk mendapatkan data perkembangan kreativitas anak  melalui permainan finger painting. Metode penelitian yang digunakan adalah Penelitian Tindakan Kelas ( PTK) . Subjek yang diambil untuk penelitian  terdiri dari 15 anak di TK Harapan Bunda. Teknik pengumpulan data dalam penelitian ini adalah melalui lembar observasi, dan dokumentasi. Teknik analisis data yaitu dengan menggunakan rumus persentase= f/n x100 % . Hasil penelitian data yang diperoleh  dalam meningkatkan perkembangan kreativitas anak melalui permainan finger painting, sebelum tindakan adalah 59 %  ( Mulai Berkembang / MB ) dan meningkat pada siklus I dengan kategori BSH “ Berkembang Sesuai Harapan”  dengan rata – rata peningkatan 71 % dan pada siklus II mengalami peningkatan dengan kategori BSB “ Berkembang Sangat Baik” yaitu rata-rata 84 %. Jadi peningkatan kreativitas anak dari data awal 59 %  ke data siklus II 84 %, terjadi peningkatan sebanyak 25 %.    Kata  Kunci :  Kreativitas Anak,   permainan  finger painting Abstract Creativity is the ability to create a new something which is in the form of ideas or real works. There is a purpose of definition that is to get data of children's development creativity through Finger painting games. Determination methods used are definition of class actions (ptk). Observation sheet, and documentation. Analysis technique is using the percentage formula f / n x 100%. The research results obtained in improving the development of children's creativity through finger painting, before the action was 59% (developing / mb) and increasing in the first cycle with the bsh category "developing as expected" with an average increase of 71% and in the second cycle experiencing an increase with the bsb category "develops very well" which is an average of 84%. So increasing children's creativity from the initial data of 59% to data cycle ii 84%, an increase of 25%. Key words : children's creativity, finger painting game

scholarly journals Framework of performance measurement practices in construction companies in Egypt

2018 ◽  
Vol 10 (2) ◽  
pp. 7-14 ◽  
Author(s):  
Krzysztof Dziekoński ◽  
Omar Hesham Mohamed Fawzy Ibrahim ◽  
Abdul-Majeed Mahamadu ◽  
Patrick Manu
Keyword(s):  
Performance Measurement ◽  
Performance Assessment ◽  
Performance Management ◽  
Construction Industry ◽  
Dominant Role ◽  
Holistic Approach ◽  
Company Performance ◽  
Construction Company ◽  
Construction Companies ◽  
Performance Measurement Systems

Abstract Construction industry is considered as one of the most important sectors in Egypt. One of the major challenges faced by the industry, however, is the unavailability of suitable performance measurement systems for assessing companies’ performance. Modern performance assessment systems adopt a more universal approach to the measurement of construction company performance as opposed to the traditional project triangle. This paper aims to examine the practice of performance measurement in the Egyptian construction industry. Results show dominant role of in-house developed performance management systems as well as the use of KPIs as a method of performance assessment. The study further reveals that the highest importance is given to measures related to the time of project delivery, quality of works, clients’ satisfaction and profitability. Hence, the traditional project triangle of project’s success is the most prevalent approach to performance evaluation in the construction industry in Egypt. However, a shift towards a more holistic approach to performance assessment in larger companies was observed.

Debating points of accounting to reflect escrow account transactions by the developer organization

2021 ◽  
Vol 22 (4) ◽  
pp. 438-458
Author(s):  
Margarita F. SAFONOVA ◽  
Yuliya V. MARCHENKO
Keyword(s):  
Analytical Methods ◽  
Balance Sheet ◽  
Theory And Practice ◽  
Housing Construction ◽  
Project Financing ◽  
Practical Applications ◽  
Construction Companies ◽  
Business Entities ◽  
The Way

Subject. This article discusses the issues of reflection of information on settlements with equity construction investors both on off-balance and balance sheet accounts of the developer. Objectives. The article aims to determine the extent of the transition to project financing of housing construction using escrow accounts, explore options for accounting for incoming funds of equity construction investors, and develop a methodology that helps avoid tampering with the balance sheet total of developers. Methods. For the study, we used induction, deduction, analysis, synthesis, and the calculation and graphic, monographic, and accounting and analytical methods. Results. In some cases, the findings have revealed significant discrepancies the way funds available to escrow accounts get accounted for. An analysis of the causes of these deviations confirms the need to develop an off-balance sheet accounting methodology. Conclusions and Relevance. The updated methodology is structured in such a way that the investors' funds are accounted by the developer in one account, another account is used for settlements with the equity construction investors, and the funds placed by the bank on the escrow accounts are reflected in the off-balance sheet of the developer, without misrepresenting the balance sheet total. The results can be used in the theory and practice of construction companies in the process of accounting and reporting by business entities of various forms of ownership, as well as for further scientific developments and practical applications.

Bridge over troubled water: Is it possible to define other comprehensive income?

2021 ◽  
pp. 61-87
Author(s):  
Thomas Ryttersgaard
Keyword(s):  
Conceptual Framework ◽  
Balance Sheet ◽  
Accounting Standards ◽  
The Core ◽  
Comprehensive Income ◽  
Accounting Principles ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
Definition Of ◽  
Gains And Losses

Although other comprehensive income did not exist in the conceptual framework until 2018, it has been a part of IFRS for many years, and it has not been defined based on accounting theory. This paper considers arguments for the current use of other comprehensive income under IFRS and finds that matching and prudence are at the core of other comprehensive income in IFRS despite not being elements of the conceptual framework. This suggests that the concept of other comprehensive income exists because the IFRS standards are founded on a mix of balance sheet-based and income statement-based accounting principles. Based on the characteristics of other comprehensive income and the IASB's arguments for the recognition of gains and losses in other comprehensive income, this paper proposes a definition of other comprehensive income that can be used to ensure a uniform application of the concept across accounting standards and to reduce risks of inconsistency.

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