scholarly journals Comparing the Applications of Management Accounting between Vietnamese Public Universities by the Degree of Autonomy

2020 ◽  
Vol 4 (1) ◽  
pp. 84-91
Author(s):  
Oanh Thi Tu LE ◽  
Phong Thi Thu Tran
Keyword(s):  
Public Universities ◽  
Management Accounting ◽  
Accounting Information ◽  
Jel Classification ◽  
Variance Analysis ◽  
Short Term ◽  
Management Responsibility ◽  
The Cost ◽  
Responsibility Accounting

This study was conducted based on a survey of 53 public universities in Vietnam to evaluate the applications of management accounting in universities according to the following metrics: (i) Cost classification; (ii) Conducting and evaluating budgets; (iii) Management responsibility; and (iv) Using information to make short-term and long-term decisions. The results showed that public universities have some interest in management accounting information, especially responsibility accounting. However, management accounting information which has not been used much in Vietnamese universities includes controllable and uncontrollable costs and variance analysis between actual results and estimates. Regarding the degree of autonomy, fully or partially autonomous universities tend to apply management accounting more than non-autonomous universities in terms of the cost per student, the fees for repeat classes, and management responsibility. The research results showed the need to use management accounting information when universities increase their autonomy. JEL Classification: M40, M41, M49.

scholarly journals Methods to Prevent Future Severe Animal Welfare Problems Caused by COVID-19 in the Pork Industry

Animals ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 830
Author(s):  
Temple Grandin
Keyword(s):  
Animal Welfare ◽  
Detrimental Effect ◽  
Third Party ◽  
Electrical Parameters ◽  
Short Term ◽  
Pork Industry ◽  
Third Party Auditing ◽  
The Cost ◽  
High Welfare

In the U.S., the most severe animal welfare problems caused by COViD-19 were in the pork industry. Thousands of pigs had to be destroyed on the farm due to reduced slaughter capacity caused by ill workers. In the future, both short-term and long-term remedies will be needed. In the short-term, a portable electrocution unit that uses scientifically validated electrical parameters for inducing instantaneous unconsciousness, would be preferable to some of the poor killing methods. A second alternative would be converting the slaughter houses to carcass production. This would require fewer people to process the same number of pigs. The pandemic revealed the fragility of large centralized supply chains. A more distributed supply chain with smaller abattoirs would be more robust and less prone to disruption, but the cost of pork would be greater. Small abattoirs can coexist with large slaughter facilities if they process pigs for specialized premium markets such as high welfare pork. The pandemic also had a detrimental effect on animal welfare inspection and third party auditing programs run by large meat buyers. Most in-person audits in the slaughter plants were cancelled and audits were done by video. Video audits should never completely replace in-person audits.

scholarly journals PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Phamela D Tampubolon ◽  
David Paul Elia Saerang ◽  
Agus Toni Poputra
Keyword(s):  
Research Method ◽  
Accounting Information ◽  
Third Party ◽  
Economic Conditions ◽  
Short Term ◽  
Descriptive Research ◽  
Course Of Action ◽  
Management Measure ◽  
The Cost

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.

scholarly journals Earnings Management And Privatisations: Evidence From Pakistan Evidence From Pakistan

2015 ◽  
Vol 54 (2) ◽  
pp. 79-96 ◽  
Author(s):  
Abdullah Muhammad Iqbal ◽  
Iram Khan ◽  
Zeeshan Ahmed
Keyword(s):  
Earnings Management ◽  
Discretionary Accruals ◽  
Cash Flows ◽  
Jel Classification ◽  
Short Term ◽  
Jones Model ◽  
Reported Earnings

This study examines the incidence of earnings management around the time of the privatisation of State Owned Enterprises in Pakistan during 1991-2005. Using the modified Jones model and a sample of large privatisations (minimum US$1 million), it shows that the sampled firms experienced increase in earnings, decrease in cash flows, and increase in current discretionary accruals in the year prior to and/or in the year of privatisation. The SOEs used both short term and long term accruals to inflate reported earnings. These accruals were reversed in the post-privatisation period. These findings suggest that managers of the firms slated for privatisation were engaged in earnings management to inflate their firms‘ financial worth to maximise the privatisation proceeds. Hence, we cannot reject the incidence of earnings management during privatisations in Pakistan. The results imply that the investors should carefully evaluate the to-be-privatised firms and keep in view the possibility of earnings management by the SOEs. JEL Classification: G14, G34, G38, L33, M41 Keywords: Earnings Management, Privatisations, SOEs, Pakistan, Accruals

scholarly journals Forecasting Australian port throughput: Lessons and Pitfalls in the era of Big Data

2019 ◽  
Author(s):  
soumya banerjee
Keyword(s):  
Big Data ◽  
Forecasting Model ◽  
Short Term ◽  
Port Development ◽  
Forecasting Accuracy ◽  
Port Throughput ◽  
Infrastructure Investments ◽  
The Cost ◽  
Modelling And Forecasting

Modelling and forecasting port throughput enables stakeholders to make efficient decisions ranging from management of port development, to infrastructure investments, operational restructuring and tariffs policy. Accurate forecasting of port throughput is also critical for long-term resource allocation and short-term strategic planning. In turn, efficient decision-making enhances the competitiveness of a port. However, in the era of big data we are faced with the enviable dilemma of having too much information. We pose the question: is more information always better for forecasting? We suggest that more information comes at the cost of more parameters of the forecasting model that need to be estimated. We comparemultiple forecasting models of varying degrees of complexity and quantify the effect of the amount of data on model forecasting accuracy. Our methodology serves as a guideline for practitioners in this field. We also enjoin caution that even in the era of big data more information may not always be better. It would be advisable for analysts to weigh the costs of adding more data: the ultimate decision would depend on the problem, amount of data and the kind of models being used.

scholarly journals PENGARUH PARTISIPASI MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

2018 ◽  
Vol 2 (1) ◽  
pp. 65-70
Author(s):  
Ikromi Abd Ghani HSB ◽  
Dovi Septiari
Keyword(s):  
Information System ◽  
Human Resources ◽  
Research Method ◽  
Accounting Information ◽  
Business Environment ◽  
Positive Influence ◽  
Short Term ◽  
Accounting Information System ◽  
Independent Variable

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.

What money can’t buy: an argument against paying people to get vaccinated

2021 ◽  
pp. medethics-2021-107235
Author(s):  
Nancy S Jecker
Keyword(s):  
Best Practices ◽  
Economic Conditions ◽  
Vaccine Hesitancy ◽  
Short Term ◽  
Healthy Communities ◽  
Good Citizenship ◽  
Mutant Strains ◽  
The Cost ◽  
Better Than

This paper considers the proposal to pay people to get vaccinated against the SARS-CoV-2 virus. The first section introduces arguments against the proposal, including less intrusive alternatives, unequal effects on populations and economic conditions that render payment more difficult to refuse. The second section considers arguments favouring payment, including arguments appealing to health equity, consistency, being worth the cost, respect for autonomy, good citizenship, the ends justifying the means and the threat of mutant strains. The third section spotlights long-term and short-term best practices that can build trust and reduce ‘vaccine hesitancy’ better than payment. The paper concludes that people who, for a variety of reasons, are reluctant to vaccinate should be treated like adults, not children. Despite the urgency of getting shots into arms, we should set our sights on the long-term goals of strong relationships and healthy communities.

US corporate tax reform would risk highway fund

2015 ◽  
Keyword(s):  
House Of Representatives ◽  
Tax Reform ◽  
Fuel Efficiency ◽  
Corporate Tax ◽  
Short Term ◽  
Content Type ◽  
Long Duration ◽  
Corporate Tax Reform ◽  
The Cost

Significance On July 15, the House of Representatives passed a short-term funding measure, against the wishes of many in the Senate. US infrastructure is facing a fiscal crunch. Taxes on gasoline have traditionally supported highway appropriations. However, eroding purchasing power and greater fuel efficiency means that about 30% of highway funding must be found from other sources, difficult in the current Congress. The present round of appropriations expires on July 31. Impacts A corporate tax might provide a long-term resolution, but the pursuit of it would come at the cost of seeking more modest solutions. These would provide stability for a year or two, necessary for projects of long duration. If corporate tax reform is not completed before the end of 2015, it will probably not get done in a presidential election year. If Congress were to rely on the prospect of these taxes for the HTF, it might find itself in a similar position in a few months.

Up, Up and Away! The Economics of Vertical Farming

2014 ◽  
Vol 2 (1) ◽  
pp. 40 ◽  
Author(s):  
Chirantan Banerjee ◽  
Lucie Adenaeuer
Keyword(s):  
Concurrent Engineering ◽  
Fruits And Vegetables ◽  
Consumer Preferences ◽  
Economic Feasibility ◽  
Market Potential ◽  
Short Term ◽  
Vertical Farming ◽  
Footprint Area ◽  
The Cost

With rising population and purchasing power, demand for food and changing consumer preferences are building pressure on our resources. Vertical Farming, which means growing food in skyscrapers, might help to solve many of these problems. The purpose of this study was to construct a Vertical Farm and thereof investigate the economic feasibility of it. In a concurrent Engineering Study initiated by DLR Bremen, a farm, 37 floors high, was designed and simulated in Berlin to estimate the cost of production and market potential of this technology. It yields about 3,500 tons of fruits and vegetables and ca. 140 tons of tilapia fillets, 516 times more than expected from a footprint area of 0.25 ha due to stacking and multiple harvests. The investment costs add up to € 200 million, and it requires 80 million litres of water and 3.5 GWh of power per year. The produced food costs between € 3.50 and € 4.00 per kilogram. In view of its feasibility, we estimate a market for about 50 farms in the short term and almost 3000 farms in the long term. To tap the economic, environmental and social benefits of this technology, extensive research is required to optimise the production process.

scholarly journals OPTIMAL CLIMATE POLICY IN 3D: MITIGATION, CARBON REMOVAL, AND SOLAR GEOENGINEERING

2021 ◽  
pp. 2150008
Author(s):  
MARIIA BELAIA ◽  
JUAN B. MORENO-CRUZ ◽  
DAVID W. KEITH
Keyword(s):  
Climate Model ◽  
Integrated Assessment Model ◽  
Assessment Model ◽  
Short Term ◽  
Trade Offs ◽  
Solar Geoengineering ◽  
Optimal Climate Policy ◽  
The Cost ◽  
Far Future

We introduce solar geoengineering (SG) and carbon dioxide removal (CDR) into an integrated assessment model to analyze the trade-offs between mitigation, SG, and CDR. We propose a novel empirical parameterization of SG that disentangles its efficacy, calibrated with climate model results, from its direct impacts. We use a simple parameterization of CDR that decouples it from the scale of baseline emissions. We find that (a) SG optimally delays mitigation and lowers the use of CDR, which is distinct from moral hazard; (b) SG is deployed prior to CDR while CDR drives the phasing out of SG in the far future; (c) SG deployment in the short term is relatively independent of discounting and of the long-term trade-off between SG and CDR over time; (d) small amounts of SG sharply reduce the cost of meeting a [Formula: see text]C target and the costs of climate change, even with a conservative calibration for the efficacy of SG.

scholarly journals Faktor yang Memengaruhi Pemilihan Metode Kontrasepsi

2017 ◽  
Vol 5 (2) ◽  
pp. 91
Author(s):  
Rendys Septalia ◽  
Nunik Puspitasari
Keyword(s):  
Mental Health ◽  
Population Growth ◽  
Contraceptive Use ◽  
Drop Out ◽  
Contraceptive Methods ◽  
Short Term ◽  
Contraceptive Usage ◽  
Material Costs ◽  
The Cost

Contraception was the most effective way to control the population growth. The most widely favored in Indonesia was a short-term contraceptive methods. High attainment acceptor on short-term contraceptive methods because short-term contraceptive methods was a methods contraception affordable, while the fees for the long-term contraceptive methods was more expensive. The incidence of injectable contraceptives and pills drop-out was higher than the long-term contraceptive methods that contributed to the failure of population growth control program. This study to analyze the factors that affect the selection contraceptive methods. This study was an observational study with cross sectional design. Sampling with systematic random and obtained were 79 acceptors. The independent variables were the cost of contraceptive use, non-material costs (experience side effects), cultural obstacle, social adjustments obstacle, physic and mental health obstacle, and accessibility obstacle. Data collected using the questionnaire and analyse by multiple logistic regression. The results showed that the significant factor were the cost of contraceptive usage (pvalue = 0.002), the cost of non-material (experience side eff ects) (pvalue = 0.007), and factors that didn’t have signifi cant influence were cultural obstacle (pvalue = 0.105), social adjustments obstacle (pvalue = 0.999), physic and mental health obstacle (pvalue = 0.920), and accessibility obstacle (pvalue = 0.438). The conclusion were the cost of contraceptive use and non-material costs (experience side eff ects) aff ected the selection of contraception. It was need the cooperation between religious leaders, community leaders, and health care workers in a common understanding on the cost of contraceptive usage.

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