Factors Shaping the Profitability of Ethical Financial Investments of Firms

2021 ◽  
Vol XVII ◽  
pp. 299-310
Author(s):  
Leszek Kędzierski

Ethical financial investments is made in the framework of the firms ethical financial management. They should characteristic as profitability as possible. There are internal and external factors that shape the profit-ability of these investments.

2021 ◽  
Vol 17 (4) ◽  
pp. 664-681
Author(s):  
Yuliya N. STETSYUNICH ◽  
Andrei A. ZAITSEV

Subject. The article discusses the consistency of accounting policies, internal control and constituents of corporate economic security. Objectives. The study determines the process of articulating the term Accounting Policy at the legislative and normative levels nationwide and worldwide. We compare our own interpretations of corporate economic security. The article traces the impact of the accounting policy on areas of internal control and corporate economic securities. Methods. The study is based on general methods of research, such as the dialectical method, methods of analysis and synthesis, induction and deduction, and semantic analysis. Results. The article shows the impact of internal and external factors, which also influence corporate economic security and translate into the formation of corporate accounting policies. Conclusions and Relevance. Economic security is an aspect that every entity pursues. Therefore, it is important to thoroughly study how clauses of accounting policies influence the aspect from perspectives of business entities. The impact of constituents of corporate accounting policies, as evaluated herein, allow to consider adverse factors and help prevent negative consequences that internal and external factors may cause to corporate economic security. The findings contribute to accounting techniques for financial management in order to ensure the economic security. They are of practical significance for business leaders and financial personnel.


Inner Asia ◽  
2014 ◽  
Vol 16 (2) ◽  
pp. 315-335 ◽  
Author(s):  
Vladimir V. Graivoronsky

As a consequence of radical changes in Russia, Mongolia and the rest of the world within the last 20 years, and because of Ulaanbaatar’s implementation of an open, independent, multipillar foreign policy, Mongolia now has become a crossroads at the intersection of different strategic, geopolitical, geo-economic, ecological and other interests of major international players, such as Russia, China, usa, Japan, eu, Republic of Korea (rok) and others, including their transnational giant corporations. Yet, at the same time there is no state in the contemporary world that has contributed as much as Russia to geological survey, exploration, mining and exploitation of Mongolia’s natural resources (not only mineral deposits, but also lands, rivers, lakes, flora, fauna, natural pastures, wild and domestic animals, natural and historic monuments etc.) during the twentieth century and at the beginning of the new millennium. Well-known Russian-Mongolian joint ventures, such as Erdenet mining corporation llc, Mongolrostsvetmet corporation llc and some others, perform successfully and continue to be reliable pillars of Mongolia’s economy. New bilateral intergovernmental agreements have been signed but their realisation is lagging behind. The process of developing Mongolia’s natural resources strategy is under the influence of many internal and external factors and issues, but the final decision should be made in the interests of all Mongolian people.


Author(s):  
N. Hembarska ◽  
◽  
Kh. Danylkiv ◽  
L. Kvasnii ◽  
◽  
...  

Purpose. The purpose of this study is to analyze the theoretical foundations of financial sustainability management and their practical application in the field of small restaurant business, improve methodological approaches and develop recommendations for the concept of financial sustainability management to overcome existing problems in today’s conditions. Design/methodology/approach. In the article the authors used the methods of induction, deduction, theoretical generalization to clarify the essence of financial stability from the standpoint of different authors and formulate a generalizing concept used to determine the basic principles of financial stability management, its tasks, components and the sequence of their application in the formation of the concept of managing the financial stability of a modern enterprise; observation, causation, description, specification, formalization – to analyze the problems of choosing the method on the basis of which the calculation of the main indicators of financial stability of the enterprise, as well as interpretation of the data to be used for small businesses, their calculation and the desired trend of change, the characteristics of the accounting support of this process; dialectical, modeling, generalization – to develop recommendations for improving the methodology and organization of the process of managing the financial stability of a small restaurant business. Conclusions. It is hypothesized that improving the methodology and organization of financial sustainability management of small restaurants allows to generate quality information space and sufficient resources to ensure a high degree of financial independence and a stable financial condition in which performance will improve or not deteriorate. changes in internal and external factors. It is proposed and substantiated to implement the concept of financial stability management of the enterprise taking into account the time factor in three levels: strategic, tactical and operational. It is noted that in modern conditions entrepreneurs in the field of small business need educational and training services for financial management, in particular, their financial stability, and the most important and most accessible element of financial stability of the enterprise in the short term is its budgeting system. Practical implications. The results of this study are of interest to small restaurant businesses that address financial sustainability management in quarantine, as quarantine and coronavirus (COVID-19) have caused large-scale economic upheaval, forcing entire businesses to adapt to new, more complex realities. In addition, the results can help identify weaknesses in marketing and finance; the most common causes of bankruptcy; internal and external factors that affect the financial stability of small restaurant business. The paper highlights the features and substantiates the main ways to overcome possible problems of managing the financial stability of small restaurant business. Originality/value. This study contains a description of the main parameters of managing the financial stability of the enterprise in terms of management levels; reveals the characteristics of modern small restaurant business and the problems that arise in the process of managing its financial stability; contains proposals to ensure the financial stability of a small enterprise, namely, it is proposed to pay attention to three main components: the efficiency of use and increase of equity; ensuring solvency by regulating the size and structure of property and capital of the enterprise; ensuring liquidity of assets.


The study described external and internal factors that affect export performance in Ethiopian manufacturing firms. In this study, self-administered survey was administered to manufacturing exporters in Ethiopia. Descriptive analysis was made in order to show the effect of internal and external factors on export performance in Ethiopia using SPSS version 21. The study disclosed that external uncontrollable forces and internal controllable factors are the causes of export performance in Ethiopian exporting firms. It was therefore, recommended that exporting manufacturing firms in Ethiopia should engage in maximizing their opportunities and work on their strengths to enhance export performance.


ALQALAM ◽  
2013 ◽  
Vol 30 (2) ◽  
pp. 293
Author(s):  
Zaini Ibrahim

Funds of district development sourced from district of earning and budgeting (APBD) constrained when source of revenue rely on district revenue (PAD) as like as taxes. An act penetration innovatory solution is needed to solve the budget deficit problem such as the potency of Sharia bonds (Sukuk). This article discusses what kinds of potency that become strengths and weaknesses then how opportunities and challenges are faced by Banten Province in an effort to take advantage of sukuk as the source of development budgeting in Banten. Furthermore, what strategis are effective to apply in an attempt to make sukuk as the source of development budgeting in Banten. An analysis of classical SWOT (SWOT Analysis-K) used to solve the problem above. First step of SWOT-K analysis is identifying the internal and external factors faced by the Banten province to take advantage of sukuk as a source of development budgeting in Banten. Second is making combination of internal and external factors. Final step is formulating appropriate strategies to be sukuk as an alternative of development funding in Banten. Result of SWOT-K anafysis in Banten Province has the power of aspects of economic resources as basic capital to make use of sukuk for regional development budgeting. Whereas there are two weakness become obstacles, there are human resources and government management. Besides, the market opportunity to make use of sukuk is widely open because Banten Province is one of the provinces that have a positive economic growth. Opportunities become greater with decentralization right in district financial management, but faced challenges are none of juridis basis for the implementation of district sukuk. The existence of UU SBSN does not yet give potency for district to take advantage of sukuk as APBD because the utilization of new sukuk is allowed for APBN. Priority strategic is improving the quality of human resources in field of Sharia finance by increasing professionalism and accountability in management. Improvement of the quality of human resources is accompanied by efforts to encourage the central government and the legislature to revise the constitution of governing district finances in order that accommpodate the source of society loans as instrument of district Sharia bonds (sukuk). Keywords: Budgeting, Bonds, Sukuk, Banten, APBD.


2020 ◽  
Vol 7 (1) ◽  
pp. 12
Author(s):  
Vini Anggarini ◽  
Farida Farida ◽  
Alian Alian

Penelitian ini didasari oleh keinginan penulis untuk mengetahui tentang sejarah berdirinya Pasar Sekanak di Palembang yang pernah menjadi salah satu pusat perdagangan di Palembang serta melihat bagaimana keadaan Pasar Sekanak saat ini. Metode yang digunakan adalah metode historis dengan langkah-langkah dari heuristik, kritik sumber, interpretasi dan historiografi serta menggunakan beberapa pendekatan ilmu seperti geografi, ekonomi, dan sosiologi. Adapun permasalahan yang diangkat adalah bagaimana dinamika Pasar Sekanak dari tahun 2010-2016 serta melihat apa saja faktor-faktor yang mempengaruhi dinamika dari Pasar Sekanak. Tujuan penelitian ini adalah untuk mengungkapkan dan menjelaskan kondisi dari pasar sekanak saat ini serta faktor internal dan eksternal yang memperngaruhinya. Pasar Sekanak merupakan salah satu pasar tertua di Palembang yang perlu diamati. Guna melestarikan pasar ini perlu dilakukan perbaikan dan perubahan agar mampu bersaing dengan pasar lainnya untuk itu diperlukan kerjasama dukungan dari semua pihak terutama pemerintah, pengelola pasar dan pedagang selaku pemeran dalam aktivitas ekonomi di pasar. Kata Kunci: Dinamika, Pasar Sekanak, PalembangAbsractThis research is based on the desire of the author to find out about the history of the establishment of the Sekanak Market in Palembang which was once one of the trading centers in Palembang and see how the current situation of the Sekanak Market. The method used is the historical method with steps from heuristics, source criticism, interpretation and historiography and uses several scientific approaches such as geography, economics, and sociology. The problem raised is how the dynamics of the Sekanak Market from 2010-2016 and see what factors influence the dynamics of the Sekanak Market. The purpose of this study is to disclose and explain the conditions of the current market and the internal and external factors that affect it. Pasar Sekanak is one of the oldest markets in Palembang that needs to be observed. In order to preserve this market, repairs and changes need to be made in order to be able to compete with other markets, therefore cooperation from all parties is needed, especially the government, market managers and traders as actors in economic activities in the market.Key words: Dynamic,  Sekanak Market, Palembang


2020 ◽  
Vol 11 (2) ◽  
pp. 66
Author(s):  
I Gusti Ayu Purnamawati ◽  
Saarce Elsye Hatane

Abstract This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance.


MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 23-32
Author(s):  
Deddy Hendarwan

Attitudes and behaviors are the unity of a person's character which is formed by habit everyday. Entrepreneurial behavior is influenced by internal and external factors. These factors are ownership rights (property right, PR), abilities / competencies (competency / ability,), and incentives while external factors include the environment thus Attitudes and behavior can be changed by oneself and / or there are environmental pressures / influences. there is an influence from within themselves and from outside the environment to associate then grow indi attitudes and specific behaviors. It is necessary to anticipate small businesses’ difficulties by conducting an empirical study  on  the  entrepreneurial  spirit,  entrepreneurial  values,  and  assessment  of entrepreneurial behavior that may affect the realization of independence efforts. This study  aims to  analyze the  influence of  entrepreneurial spirit  and entrepreneurial values on entrepreneurial behavior to create business independence. The findings show that the entrepreneurial spirit has a direct positive influence on entrepreneurial behavior and positive indirect effect on the business independence.


2016 ◽  
Vol 45 (3) ◽  
pp. 40-51 ◽  
Author(s):  
Amal Jamal

This essay analyzes the political motivations behind the Jewish Nation-State Bill introduced in the Knesset in November 2014, shedding light on the ascendancy of the Israeli political establishment's radical right wing. It argues that there were both internal and external factors at work and that it is only by examining these thoroughly that the magnitude of the racist agenda currently being promoted can be grasped. The essay also discusses the proposed legislation's long history and the implications of this effort to constitutionalize what amounts to majoritarian despotism in present-day Israel.


2019 ◽  
Vol 2 (2) ◽  
pp. 123-133
Author(s):  
Moh. Hasyim Asy'ari

The topic of this research is "Learning the Book of Al-Muhadasah Wa Muthala'ahAl-Arabiyah Juz Awwal for the Development of Maharah Kalam in the IslamicBoarding School Darul Lughah Waddirosatil Islamiyah, Seninan Akkor PelengaanPamekasan Madura, East Java". Every year there must be acceptance of newsantri in all of the rapidly developing huts in Indonesia, The new santri usuallyfind it difficult to speak Arabic because they don't know much about Arabicbefore entering pondok. This research aim to know the steps of learning and thepositive factors that influence the learning. This research use qualitative researchmethods. The results of this study are as follows: 1. Learning Steps to the Book"Al-Muhadasah Wa Muthala'ah Al-Arabiyah Juz Awwal" the teacher greets,remembering the students last lesson, giving new teaching material, the teacherreading the Muhadasah text and the students practiced the Muhadasah text thestudents were allowed to ask about the difficult mufrodat, the students translatedthe muhadasah text according to their abilities, then the teacher interpreted thewhole of the Muhadasah text. then the teacher gives training about sometimesthe teacher gives Arabic language games, the teacher tells students to memorize the muhadasah text and tells them to have two or two in front of the class, at the end of the lesson the teacher gives advice and motivation. 2. There are twopositive factors in the Learning of the Book "Al-Muhadasah Wa Muthala'ahAl-Arabiyah Juz Awwal" namely internal and external factors, internal factorsnamely: provisional teachers, the use of learning methodologies and appropriateteaching materials, students are eager to learn. External factors are: the scope ofthe Arabic language contained in the cottage.


Sign in / Sign up

Export Citation Format

Share Document