scholarly journals DEVELOPING A COST-PAYMENT COORDINATION MODEL FOR PROJECT COST FLOW FORECASTING / SĄNAUDŲ IR MOKĖJIMO KOORDINAVIMO MODELIO, SKIRTO PROJEKTŲ SĄNAUDŲ SRAUTŲ PROGNOZĖMS, KŪRIMAS

2011 ◽  
Vol 17 (4) ◽  
pp. 494-509 ◽  
Author(s):  
Hong Long Chen ◽  
Wei Tong Chen ◽  
Nai-Chieh Wei
Keyword(s):  
Adverse Effects ◽  
Cash Flow ◽  
Coordination Mechanisms ◽  
Project Cost ◽  
Coordination Model ◽  
General Acceptance ◽  
Operating Cash Flow ◽  
Cash Flow Forecasting ◽  
The Cost ◽  
Over Time

Project operating cash flow forecasting techniques have evolved to enable detailed predictions relating to individual projects. These techniques, principally the cost-schedule integration (CSI) model, extensively use project cost estimates and schedule data. Despite CSI models having gained general acceptance, they have not been without criticism. Such criticism includes the problems of differential schedules between network and cost activities, ignoring the important information of payment conditions composed of payment lags, components, and frequency, and the combined adverse effects of payment irregularity and uniform distribution of cost over time. To resolve and alleviate these problems, this study develops a set of cost-payment coordination mechanisms for creating interaction among cost and payment activities. These mechanisms are then developed into a model. The accuracy of the model is assessed by comparing the historical flows on two case projects. The result shows that the patterns of predicted cost flows created with the model closely match those of the historical flows. Santrauka Su projektų veikla susijusių pinigų srautų prognozavimo metodai atsirado siekiant sudaryti detalias prognozes atskiriems projektams. Šiuose metoduose, o dažniausia sąnaudų ir darbų grafiko integracijos (angl. Cost-schedule integration, CSI) modelyje dažnai naudojamos projektų sąmatos ir duomenys apie darbų grafiką. Nors apskritai sąnaudų ir darbų grafiko integracijos modeliai pripažinti tinkamais, jie buvo kritikuoti, nes kyla problemų dėl skirtingų tinklinių ir su sąnaudomis susijusios veiklos grafikų, taip pat ignoruojama svarbi informacija apie mokėjimo sąlygas, kurias sudaro mokėjimų vėlavimas, komponentai bei dažnis, ir bendrą neigiamą nereguliaraus mokėjimo bei vienodo sąnaudų pasiskirstymo laikui bėgant poveikį. Siekiant šias problemas sumažinti ir išspręsti, šiame tyrime sukuriama sąnaudų ir mokėjimo koordinavimo mechanizmų grupė, sukurianti sąveiką tarp veiklos, susijusios su sąnaudomis ir mokėjimu. Tuomet iš šių mechanizmų sudaromas modelis. Modelio tikslumas įvertinamas lyginant dviejų atvejui tirti pasirinktų projektų srautų istoriją. Rezultatas rodo, kad su modeliu sudarytose sąnaudų srautų prognozėse tendencijos labai artimos realių sąnaudų srautų istorijos tendencijoms.

scholarly journals Developing a Parametric Cash Flow Forecasting Model for Complex Infrastructure Projects: A Comparative Study

2021 ◽  
Vol 13 (20) ◽  
pp. 11305
Author(s):  
Mahir Msawil ◽  
Faris Elghaish ◽  
Krisanthi Seneviratne ◽  
Stephen McIlwaine
Keyword(s):  
Cash Flow ◽  
The Body ◽  
Future Research ◽  
Infrastructure Projects ◽  
Study Approach ◽  
Cash Flow Forecasting ◽  
Cost Flow ◽  
The Individual ◽  
The Cost ◽  
The Impact

Forecasting the cash flow for infrastructure projects has not received much attention in the existing models. Moreover, disregarding the cost flow behaviour and proposing models that entail a relatively high dimensionality of inputs have been the main drawbacks of the existing models. This study proposes a heuristic cash flow forecasting (CFF) model for infrastructure projects, and it explores the underlying behaviour of the cost flow. The proposed model was validated by adopting a case study approach,the actual cost flow datasets were mined from a verified data system. The results invalidated the employment of a dominant heuristic rule with regard to a cost-flow-time relationship in infrastructure projects. On the other hand, a mathematical parameter-based comparison between the trends analysed from previous studies revealed that the cost flows of infrastructure projects procured through a design-bid-build (D-B-B) route behaved in a similar manner to building projects procured through a construction management route. This research contributes to the body of knowledge providing a method to enable infrastructure contractors to accurately forecast the required working capital through adding a new dimension for project classification by coining the term “the quaternary flow percentage”. In addition, this study indicates the importance of identifying the impact of root risks on the individual cost flow components rather than on the aggregated cost flow, which is a recommendation for future research.

scholarly journals TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG

2021 ◽  
Vol 13 (1) ◽  
pp. 17-31
Author(s):  
Wiwi Idawati ◽  
Fandi Wisudarwanto
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Cost Of Debt ◽  
Property Companies ◽  
Operating Cash Flow ◽  
The Cost

Abstract ˗ The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt.   Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt

The cost of homelessness: Assessing change over time

2003 ◽  
Author(s):  
M. Spano ◽  
P. Toro ◽  
M. Goldstein
Keyword(s):  
Change Over Time ◽  
The Cost ◽  
Over Time

The Internet Trap

2018 ◽  
Author(s):  
Matthew Hindman
Keyword(s):  
The Internet ◽  
Net Neutrality ◽  
The Public ◽  
Attention Economy ◽  
Digital News ◽  
The Cost ◽  
Over Time

The Internet was supposed to fragment audiences and make media monopolies impossible. Instead, behemoths like Google and Facebook now dominate the time we spend online—and grab all the profits from the attention economy. This book explains how this happened. It sheds light on the stunning rise of the digital giants and the online struggles of nearly everyone else—and reveals what small players can do to survive in a game that is rigged against them. The book shows how seemingly tiny advantages in attracting users can snowball over time. The Internet has not reduced the cost of reaching audiences—it has merely shifted who pays and how. Challenging some of the most enduring myths of digital life, the book explains why the Internet is not the postindustrial technology that has been sold to the public, how it has become mathematically impossible for grad students in a garage to beat Google, and why net neutrality alone is no guarantee of an open Internet. It also explains why the challenges for local digital news outlets and other small players are worse than they appear and demonstrates what it really takes to grow a digital audience and stay alive in today's online economy. The book shows why, even on the Internet, there is still no such thing as a free audience.

Pengaruh ROE, EPS, OCF, Size, DER, CR dan Growth Terhadap Kebijakan Dividen pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 80
Author(s):  
Crystha Armereo ◽  
Pipit Fitri Rahayu
Keyword(s):  
Cash Flow ◽  
Dividend Policy ◽  
Regression Result ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Equity Ratio ◽  
Operating Cash Flow

Abstract The objective of this research is to identify the influence of return on equity, earnings per share, operating cash flow, size, debt to equity ratio, current ratio, and growth to dividend payout. Data collected from manufacturing companies that listed on Indonesian Stock Exchange for three years period 2014 to 2016. Sample selected by using purposive sampling method. There are 38 companies meet the criteria and used as sample. The statistical method used in this research is multiple regression. Result of this research showed that return on equity, earnings per share, and growth have influence dividend payout but operating cash flow, size, debt to equity ratio, and current ratio have no influence towards dividend policy. Keywords: Dividend Policy, Return on Equity, Earnings per Share, Current Ratio,   Operating Cash Flow Size

scholarly journals Burst of Corneal Dendritic Cells during Trastuzumab and Paclitaxel Treatment

Diagnostics ◽  
2021 ◽  
Vol 11 (5) ◽  
pp. 838
Author(s):  
Katharina A. Sterenczak ◽  
Nadine Stache ◽  
Sebastian Bohn ◽  
Stephan Allgeier ◽  
Bernd Köhler ◽  
...  
Keyword(s):  
Breast Cancer ◽  
Dendritic Cells ◽  
Cancer Therapy ◽  
Adverse Effects ◽  
Laser Scanning Microscopy ◽  
Sensory Nerves ◽  
Confocal Laser ◽  
Corneal Nerves ◽  
Over Time

During breast cancer therapy, paclitaxel and trastuzumab are both associated with adverse effects such as chemotherapy-induced peripheral neuropathy and other systemic side effects including ocular complications. Corneal nerves are considered part of the peripheral nervous system and can be imaged non-invasively by confocal laser scanning microscopy (CLSM) on the cellular level. Thus, in vivo CLSM imaging of structures of the corneal subbasal nerve plexus (SNP) such as sensory nerves or dendritic cells (DCs) can be a powerful tool for the assessment of corneal complications during cancer treatment. During the present study, the SNP of a breast cancer patient was analyzed over time by using large-scale in vivo CLSM in the course of paclitaxel and trastuzumab therapy. The same corneal regions could be re-identified over time. While the subbasal nerve morphology did not alter significantly, a change in dendritic cell density and an additional local burst within the first 11 weeks of therapy was detected, indicating treatment-mediated corneal inflammatory processes. Ocular structures such as nerves and dendritic cells could represent useful biomarkers for the assessment of ocular adverse effects during cancer therapy and their management, leading to a better visual prognosis.

scholarly journals Study on Companies from the Energy Sector from the Perspective of Performance through the Operating Cash Flow

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3667
Author(s):  
Claudia Diana Sabău-Popa ◽  
Luminița Rus ◽  
Dana Simona Gherai ◽  
Codruța Mare ◽  
Ioan Gheorghe Țara
Keyword(s):  
Labor Productivity ◽  
Cash Flow ◽  
Stock Exchange ◽  
Average Duration ◽  
Significant Negative Correlation ◽  
Cash Flows ◽  
Energy Sector ◽  
Or Management ◽  
Operating Cash Flow ◽  
The Impact

In this paper we analyzed the link between companies’ performance, in terms of cash and income, and the labor productivity or management rates, in case of the companies from the energy sector listed on the Bucharest Stock Exchange. We focused on the energy sector because of the impact that its expansion has on the evolution of economies around the world and because of its dynamics in the sense of gradually shifting to the use of energy from renewable sources. We have used panel regression models to analyze the operating cash flow and the profitability rates and the determination of a causal or dependency relationship with labor productivity or management rates. The results of this study show a significant negative correlation between operating cash flows and the average duration of stock rotation, and no correlation between productivity and the operating cash flow. Instead, the average duration of stock turnover does not at all influence the profitability rates, and productivity is always significant for the return on assets, ie forthe return on equitywith a positive coefficient, as expected. The gap between the average duration of payment of suppliers and the average duration of receivables does not significantly influence neither the cash flow nor the rates of return.

Value-based dentistry: Putting the patient first

2016 ◽  
Vol 7 (3) ◽  
pp. 126-129 ◽  
Author(s):  
Sreenivas Koka ◽  
Galya Raz
Keyword(s):  
Risk Management ◽  
Quality Improvement ◽  
Quality Of Care ◽  
Dental Care ◽  
Time Cost ◽  
Safety Risk ◽  
The Cost ◽  
Over Time

What does ‘value’ mean? In the context of dental care, it can be defined as the quality of care received by a patient divided by the cost to the patient of receiving that care. In other words: V =Q/C, where Q equals the quality improvement over time, which most patients view in the context of the outcome, the service provided and safety/risk management, and C equals the financial, biological and time cost to the patient. Here, the need for, and implications of, value-based density for clinicians and patients alike are explored.

Sign in / Sign up

Export Citation Format

Share Document