scholarly journals Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets

2018 ◽  
pp. 115-124 ◽  
Author(s):  
Zenovii Zadorozhnyi
Keyword(s):  
Intangible Assets ◽  
Low Cost ◽  
Research Practice ◽  
Financial Health ◽  
Quality Of Information ◽  
Tangible Assets ◽  
Operation Period ◽  
One Year ◽  
To Receive

The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncurrent (capital) ones should be seen in their planning operation period. It is reasoned that low-cost assets include assets worth up to UAH 2,500. It is proposed to change the name of Account 22 “Low-cost items” to “Non-durables” and to consolidate there its subsidiary accounts, respectively, “expensive”, “cheap” and “low-cost” non-durable items. Working clothes, safety footwear, and tools, whose planning operation period exceeds one year, should be attributed as noncurrent assets and presented on Account 10 “Capital assets” and Account 11 “Other noncurrent tangible assets”. The necessity of reducing primary documentation for accounting durable items is proved. It is substantiated that accounting treatment of intangible assets should be carried out not only as part of noncurrent assets on Account 12 “Intangible assets”, but also as part of current assets on Account 29 “Current intangible assets”. It is shown that the proposed changes will give internal users and investors an opportunity to receive more transparent and reliable information about enterprise’s financial health.

The Costs and Benefits of Shareholder Democracy: Gadflies and Low-Cost Activism

2020 ◽  
Author(s):  
Nickolay Gantchev ◽  
Mariassunta Giannetti
Keyword(s):  
Low Cost ◽  
Shareholder Value ◽  
Career Concerns ◽  
Costs And Benefits ◽  
Cross Sectional ◽  
Shareholder Proposals ◽  
Active Individual ◽  
Shareholder Democracy ◽  
To Receive

Abstract We show that there is cross-sectional variation in the quality of shareholder proposals. On average, proposals submitted by the most active individual sponsors are less likely to receive majority support, but they occasionally pass if shareholders mistakenly support them and may even be implemented due to directors’ career concerns. While gadfly proposals destroy shareholder value if they pass, shareholder proposals on average are value enhancing in firms with more informed shareholders. We conclude that more informed voting could increase the benefits associated with shareholder proposals.

scholarly journals Vision Atrophy Screening and Revelation

2021 ◽  
Author(s):  
Kiruthiga Devi M ◽  
Lingamuthu K ◽  
Baskar M ◽  
Deepa B ◽  
Merlin G
Keyword(s):  
Optic Disc ◽  
Vision Loss ◽  
Low Cost ◽  
Remote Diagnostics ◽  
Glaucoma Detection ◽  
Screening Services ◽  
Detection And Diagnosis ◽  
Retinal Fundus ◽  
To Receive

Glaucoma which is known as the “thief of sight”, is an irreversible eye disease It is mainly caused by increased intraocular pressure (IOP), or loss of blood supply to the optic nerve. Glaucoma detection and diagnosis is very important. By analyzing the optic disc and its surroundings, This paper introduces a method for providing automated glaucoma screening services based on a framework that proposes a retinal image synthesizer for glaucoma assessment by analyzing the optic disc and its surroundings. The Cup to Disc Ratio (CDR) is critical for the system, and it is calculated using 2-D retinal fundus images. The synthetic images produced by our system are compared quantitatively. The structural properties of synthetic and real images are analyzed, and the quality of colour is calculated by extracting the 2-D histogram. The system allows patients to receive low-cost remote diagnostics from a distance, preventing blindness and vision loss by early detection and management.

scholarly journals The Role of Social Networks as a Tool for an Effective Recruitment Process in the Enterprises in Kosovo

2021 ◽  
Vol 8 (3) ◽  
pp. 384-388
Author(s):  
Blerim Dragusha ◽  
Vlora Prenaj
Keyword(s):  
Social Networks ◽  
Processing Speed ◽  
Low Cost ◽  
Competitive Advantages ◽  
Recruitment Process ◽  
Quality Of Information ◽  
The Impact ◽  
Main Factor

This paper focuses on the determinants of the impact of social networks on the recruitment process in Kosovar enterprises, concluding that the main factor of that impact is the quality of information, cost benefits, and timeliness. Another factor of particular importance is the competitive advantages social networks provide with respect to efficiently attracting suitable candidates to recruit through their unified data processing speed. The managers interviewed in this study provided evidence that recruitment using social networks is faster than with traditional methods. Social networks enable firms to quickly and easily access applicants from all over the world easily at a low cost. Social networks provide in-depth discussions to understand the views and opinions of both parties in the recruitment process. The information provided by social networks on the personal and professional life of the potential job candidate makes social networks an important tool for recruitment

scholarly journals Effect of feedback on the quality of suicide prevention websites: randomised controlled trial

2010 ◽  
Vol 197 (1) ◽  
pp. 73-74 ◽  
Author(s):  
Anthony F. Jorm ◽  
Julie-Anne Fischer ◽  
Elizabeth Oh
Keyword(s):  
Suicide Prevention ◽  
Mental Health Problems ◽  
Controlled Trial ◽  
The Internet ◽  
Consensus Guidelines ◽  
Online Search ◽  
Quality Of Information ◽  
Randomised Controlled ◽  
To Receive

SummaryThere is concern regarding the quality of information about mental health problems on the internet. A trial was carried out to see whether sending feedback to website administrators about the quality of information on their website would lead to an improvement (ACTRN12609000449235). Fifty-two suicide prevention websites were identified by means of an online search. The quality of information about how to help someone who is suicidal was scored against expert consensus guidelines. Websites were randomised to receive feedback or serve as controls. The information on the websites varied greatly in quality. However, feedback did not lead to an improvement.

scholarly journals Problems of documenting the accounting of intangible assets

2021 ◽  
pp. 58-64
Author(s):  
V.V. Yasyshena
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Natural Resources ◽  
Intellectual Property Rights ◽  
Working Condition ◽  
Intangible Assets ◽  
Quality Of Information ◽  
Primary Documents ◽  
The Right

The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets, which complicates the documentation process, as the primary forms are partially collected and regulated by several laws and regulations. The need to streamline and summarize the primary documents for accounting for intangible assets and goodwill is emphasized, the order of which should be regulated by a single document. It is recommended to implement the Guidelines for the use of forms of primary accounting of intangible assets and goodwill, with a set of relevant details, which should include documents that will reflect all groups of intangible assets, not just those related to intellectual property. Emphasis was placed on the need to develop primary documentation that will reflect the operations with the formation of intangible assets that will create internal goodwill. It is noted that the use of uniform, agreed forms of primary accounting of intangible assets is also necessary to improve the quality of inspections by regulatory authorities. Primary accounting forms for inventory of intangible assets № IA-4 «Inventory description of intellectual property rights (PR)» and № IA-5 «Inventory description of objects of the right to use natural resources, property and other intangible assets» are developed and recommended to use. It is substantiated to make clarifications and introduce additional details to the inventory descriptions, which is necessary to improve the quality of information formation during the inventory. Emphasis is placed on the need to disclose in the process of inventory objective information about intellectual property objects by checking them for functional compliance, to record the working condition of such objects.

scholarly journals Development of accounting for intangible assets based on the theory of intellectual capital

2020 ◽  
Vol 7 (2) ◽  
pp. 102-111
Author(s):  
S Legenchuk ◽  
◽  
S Iskorostenska ◽  
Keyword(s):  
Intellectual Capital ◽  
Intangible Assets ◽  
Quality Of Information ◽  
Scientific Methods ◽  
Modern Enterprise ◽  
Management Technology ◽  
Theoretical Generalization ◽  
Intellectual Activities

The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation. Intellectual capital is a necessary part of the economic policy of a modern enterprise. The study aimed to determine the essential characteristics and structure of intellectual capital. To achieve this goal, we were focused on the next tasks: determination of the intellectual asset, research in the framework of the legislative requirements of accounting for the composition of intangible assets, and improvement of accounting process of valuation of intangible assets. During the research following general and specific scientific methods were used: theoretical generalization, analogy, abstraction, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues.

scholarly journals Using the Delphi Method to Improve the Curriculum

1993 ◽  
Vol 23 (3) ◽  
pp. 107-128
Author(s):  
Shirely Blair ◽  
Norman P. Uhl
Keyword(s):  
Information Management ◽  
Delphi Method ◽  
Delphi Technique ◽  
Low Cost ◽  
Advantages And Disadvantages ◽  
Curriculum Improvement ◽  
Diverse Groups ◽  
To Receive

An example of employing the Delphi technique for curriculum improvement at a Canadian university is described. This technique was used to identify essential course components to be included in a revised Office Administration program. In addition to providing the necessary information for updating and improving the curriculum, the Delphi technique allowed the department to receive information from and educate guidance counsellors and future employers with regard to the proposed changes in the program. The Delphi technique made it possible to obtain opinions from five diverse groups at relatively low cost and effort. The anonymity that the Delphi method provides helped to ensure that responses reflected accurately the opinions of the respondents. A number of areas of study and special competencies and skills were identified as being essential to a program designed to meet the needs of the automated workplace. The study determined that the program should encompass a much larger component in office technology than existed previously and that the focus of the program should be on information management rather than office administration. Along with the methodology, the advantages and disadvantages of using the Delphi technique for improving the quality of the curriculum are discussed.

scholarly journals PASSENGERS PERCEPTIONS TOWARDS SERVICE QUALITY OF FSC OF AN LCC GROUP

2018 ◽  
Vol 8 (3) ◽  
pp. 449
Author(s):  
Teguh I. Maulana ◽  
Taufiq Nur ◽  
Alvi Muhayat Syah
Keyword(s):  
Service Quality ◽  
Airline Industry ◽  
Online Survey ◽  
Low Cost ◽  
Sem Analysis ◽  
Brand Strategy ◽  
Service Unit ◽  
Customer Segment ◽  
One Year

The establishment of Batik Air as a Full-Service-Carrier (FSC) of Lion Air Group, a Low-Cost-Carrier group, marks a new development in the airline industry. LCC groups had started their move to serve a larger customer segment to increase their share in key markets. Previously the multi-brand strategy was only utilized by FSC groups as a response to the entry of LCC in the market. This study specifically tries to investigate the perception of passengers towards FSC within an LCC group. An online survey was conducted among the passengers of Batik Air in the last one year. 247 respondents were obtained resulting in a 67.1% response rate. SEM analysis was used to analyze the data. This study provides light in revealing how passengers perceive the service quality of FSC under an LCC group. The current results also clarify whether the service performances of such FSC align with the perceived services by its customer. This study contributes to the existing customer perception and strategic literature in the way that is among the first studies to investigate the perception of passenger a newly established FSC from an LCC group. The study includes implications for the low-cost airline group that plans to establish a full-service unit to maintain the level of service quality thus can succeed in attracting passengers within the intended market

Effect of Computerized Auditory Training on Speech Perception of Adults With Hearing Impairment

2013 ◽  
Vol 20 (3) ◽  
pp. 91-106 ◽  
Author(s):  
Rachel Pizarek ◽  
Valeriy Shafiro ◽  
Patricia McCarthy
Keyword(s):  
Hearing Loss ◽  
Speech Perception ◽  
Literature Review ◽  
Low Cost ◽  
Experimental Designs ◽  
Auditory Training ◽  
Hearing Impairments ◽  
Communicative Disorders ◽  
And Training

Computerized auditory training (CAT) is a convenient, low-cost approach to improving communication of individuals with hearing loss or other communicative disorders. A number of CAT programs are being marketed to patients and audiologists. The present literature review is an examination of evidence for the effectiveness of CAT in improving speech perception in adults with hearing impairments. Six current CAT programs, used in 9 published studies, were reviewed. In all 9 studies, some benefit of CAT for speech perception was demonstrated. Although these results are encouraging, the overall quality of available evidence remains low, and many programs currently on the market have not yet been evaluated. Thus, caution is needed when selecting CAT programs for specific patients. It is hoped that future researchers will (a) examine a greater number of CAT programs using more rigorous experimental designs, (b) determine which program features and training regimens are most effective, and (c) indicate which patients may benefit from CAT the most.

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