balance sheet
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BMC Nutrition ◽  
2022 ◽  
Vol 8 (1) ◽  
Author(s):  
Hasinthi Swarnamali ◽  
Ranil Jayawardena ◽  
Michail Chourdakis ◽  
Priyanga Ranasinghe

Abstract Background Although it is reported in numerous interventional and observational studies, that a low-fat diet is an effective method to combat overweight and obesity, the relationship at the global population level is not well established. This study aimed to quantify the associations between worldwide per capita fat supply and prevalence of overweight and obesity and further classify this association based on per capita Gross National Income (GNI). Methods A total of 93 countries from four GNI groups were selected. Country-specific overweight and obesity prevalence data were retrieved from the most recent WHO Global Health Observatory database. Per capita supply of fat and calories were obtained from the United Nations Food and Agricultural Organization database; FAOSTAT, Food Balance Sheet for years 2014–2016. The categorizations of countries were done based on GNI based classification by the World Bank. Results Among the selected countries, the overweight prevalence ranged from 3.9% (India) to 78.8% (Kiribati), while obesity prevalence ranged from 3.6% (Bangladesh) to 46.0% (Kiribati). The highest and the lowest per capita fat supply from total calorie supply were documented in Australia (41.2%) and Madagascar (10.5%) respectively. A significant strong positive correlation was observed between the prevalence of overweight (r = 0.64, p < 0.001) and obesity (r = 0.59, p < 0.001) with per capita fat supply. The lower ends of both trend lines were densely populated by the low- and lower-middle-income countries and the upper ends of both lines were greatly populated by the high-income countries. Conclusions Per capita fat supply per country is significantly associated with both prevalence of overweight and obesity.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ming Qi ◽  
Danyang Shi ◽  
Shaoyi Feng ◽  
Pei Wang ◽  
Amuji Bridget Nnenna

PurposeIn this paper, the authors use the balance sheet data to investigate the interconnectedness and risk contagion effects in China's banking sector. They firstly study the network structure and centrality of the interbank network. Then, they investigate how and to what extent the credit shock and liquidity shock can lead to the risk propagation in the banking network.Design/methodology/approachReferring to the theoretical framework by Haldane and May (2011), this paper uses the network topology theory to analyze the contagion mechanism of credit shock and liquidity shock. Centrality measures and log-log plot are used to evaluate the interconnectedness of China's banking network.FindingsThe network topology has shown clustering effects of large banks in China's financial network. If the Industrial and Commercial Bank of China (ICBC) is in distress, the credit shock has little impact on the Chinese banking sector. However, the liquidity shock has shown more substantial effects than that of the credit shock. The discount rate and the rollover ratio play significant roles in determining the contagion effects. If the credit shock and liquidity shock coincide, the contagion effects will be amplified.Research limitations/implicationsThe results of this paper reveal the network structure of China's interbank market and the resilience of banking system to the adverse shock. The findings are valuable for regulators to make policies and supervise the systemic important banks.Originality/valueThe balance sheet data of different types of banks are used to construct a bilateral exposure matrix. Based on the matrix, this paper investigates the knock-on effects of credit shock triggered by the debt default in the interbank market, the knock-on effects of liquidity effects, which is featured by “fire sale” of bank assets, and the contagion effects of combined shocks.


2022 ◽  
pp. 97-111
Author(s):  
Imre Halász

The purpose of the study. To showcase the growth of the region’s savings banks network during the period of Hungary’s capitalist development between the turn of the century and the World War I. Applied methods. Primarily data published in the financial almanac ‘Magyar Compass’ and newspaper articles of the time were sourced for the purposes of the study. Of financial indicators, balance sheet total and aggregate cash turnover figures were used. The study presents the accessible data of all the savings banks in operation at the time. Outcomes. By the end of 1912, various types of financial services had already been available in 28 Vas County settlements with 53 savings banks operating in the county. Their number was augmented by five branches and two affiliates. The savings banks furthermore established 17 disbursement points. This network of financial institutions was complemented by the Austro-Hungarian Bank (Osztrák-Magyar Bank, OMB) and two discount houses operating in Szombathely. The market district of Szombathely covered the whole county. While several larger microregional money markets were created, significant amounts were repatriated by Hungarians emigrating to America. Amidst all these changes, two banks’ bankruptcies made it known nationwide that the development of the local financial network was not without its failures.


2021 ◽  
Vol 1 (2) ◽  
pp. 25
Author(s):  
Asrida Asrida ◽  
Atika Amor ◽  
Revi Candra

The purpose of this study was to determine the implementation of the Baznas Information Management System (SIMBA) at the National Amil Zakat Agency of Tanah Datar Regency. This study uses a qualitative descriptive analysis method by conducting observations and interviews. The role of Zakat Management Organizations (OPZ) is very important in optimizing the large zakat potential in Indonesia. A system built and developed for data and information storage purposes owned by BAZNAS nationally is the BAZNAS Information Management System (SIMBA). SIMBA is also equipped with a reporting printing feature which includes 88 different types of sub reports which are classified into 33 types of reports in 5 major groups. Being web-based, this system is centralized at the center so that it can be used by all zakat agencies or institutions throughout the archipelago without having to go through a complicated installation process. SIMBA also facilitates the presentation of financial reports of all zakat management activities which are summarized and presented in the Balance Sheet and other activity reports that are transparent and accountable to stakeholders and the government as a form of accountability for BAZNAS which has referred to PSAK 109. The results showed that BAZNAS Tanah District Datar has started implementing PSAK 109 through SIMBA since 2016 and has only been maximal in 2018. In its implementation, the obstacle faced by SIMBA operators is the operator's lack of understanding of zakat accounting.


2021 ◽  
Vol 16 (3) ◽  
pp. 694-703
Author(s):  
Sanjay Choudhary ◽  
Devendra Dohare ◽  
Shruti Bajpai

Water is used almost in every sector, growth in population and increase in the standard of living of people so demand is increased. Water is used by all the living creatures found in the world but a very small portion of water is available for drinking and other purposes. This available usable water is mismanaged by human beings, for this mismanagement of water introducing a tool by IWA/AWWA is water-audit. Water-audit is used for reducing water-losses, leakages and gives the information of water used by consumers. Environment audit carried out in stages, water audit also consists of many stages. In this review paper, case studies are highlighted, which gives the general methodology adopted for auditing. Water balance sheet is very useful for understanding the types of losses and type of water used in particular DMA (District Metered Area). Due to the loss of water Non-revenue water is increased, for reducing losses requires huge investments.


Author(s):  
М.А. Епифанова ◽  
А.В. Епифанов ◽  
Э.Л. Аким

Цель исследования – разработка алгоритма расчета технологических показателей отдельно по видам выпускаемой продукции для интегрированного целлюлозно-бумажного комбината при сбросе сточных вод после очистки сточных вод на единых очистных сооружениях промышленных стоков. Использован балансовый метод расчёта значений масс загрязняющих веществ, образующихся на тонну выпускаемой продукции ЦБК на основе масс загрязняющих веществ, образующихся во вспомогательных технологических процессах, с учетом очистки сточных вод на общепроизводственных очистных сооружениях. Технологические показатели установлены отдельно для продукции, нормируемой по беленой или небеленой целлюлозе. Если фактические значения технологических показателей превысят значения технологических показателей НДТ, то необходимо разработать водоохранные мероприятия по достижению этих показателей и, до момента их достижения, оплачивать негативное воздействие на водные объекты со стократным повышающим коэффициентом. Разработан алгоритм и функциональные зависимости расчета технологических показателей для ЦБК, выпускающих продукцию, содержащую в композиции беленую и небеленую целлюлозу. Алгоритм рассмотрен на примере условного ЦБК, выпускающего первичные небелёные и беленые волокнистые полуфабрикаты и продукцию полного цикла. К первичным волокнистым полуфабрикатам небеленым отнесены: хвойная и лиственная целлюлоза, ТММ, ХТММ; к первичным волокнистым беленым полуфабрикатам отнесены: беленая хвойная и лиственная целлюлоза, БХТММ; к продукции полного цикла отнесены бумага, картон и продукция их переработки. Алгоритм расчета состоит из пяти этапов: 1 – построение балансовой схемы расчета технологических показателей; 2 – расчет технологических показателей для первичных волокнистых полуфабрикатов небеленых; 3 – расчет технологических показателей для первичных волокнистых полуфабрикатов беленых; 4 – расчет технологических показателей для продукции полного цикла; 5 – расчет значений технологических показателей для каждого вида продукции с учетом очистки на общепроизводственных очистных сооружениях. The purpose of the study is to develop an algorithm for calculating technological indicators separately by types of products for an integrated pulp and paper mill when discharging wastewater after wastewater treatment at unified industrial wastewater treatment plants. A balance method was used for calculating the values of the masses of pollutants formed per ton of output from the pulp and paper mill based on the masses of pollutants formed in auxiliary technological processes, taking into account wastewater treatment at general industrial treatment facilities. Technological indicators are set separately for products rated for bleached or unbleached pulp. If the actual values of technological indicators exceed the values of technological indicators BAT, then it is necessary to develop water protection measures to achieve these indicators and, until they are reached, to pay for the negative impact on water bodies with a hundredfold increasing coefficient. An algorithm and functional dependencies for calculating technological indicators for pulp and paper mills producing products containing bleached and unbleached cellulose in the composition have been developed. The algorithm is considered on the example of a conventional pulp and paper mill, which produces primary unbleached and bleached fibrous semi-finished products, and full-cycle products. Primary unbleached fibrous semi-finished products include: coniferous and deciduous cellulose, ТМP, CТМP; primary fibrous bleached semi-finished products include: bleached softwood and hardwood pulp, BCTMP; full cycle products include: paper, cardboard and their processing products. The calculation algorithm consists of five stages: 1 – building a balance sheet for calculating technological indicators; 2 – calculation of technological indicators for primary fibrous semi-finished products, unbleached; 3 – calculation of technological indicators for primary fibrous semi-finished products bleached; 4 – calculation of technological indicators for full cycle products; 5 – calculation of the values of technological indicators for each type of product, taking into account cleaning at general production treatment facilities.


Author(s):  
Veronica Suwarmi

This study aims to determine the financial condition and development of KPRI "Angkasa" RRI Yogyakarta in 2012-2016 using the ratio of liquidity, solvency, profitability and activity. The type of research is a case study at KPRI "Angkasa" RRI Yogyakarta. Data collection techniques are documentation and interviews. The data analysis technique is calculating the ratios of liquidity, solvency, profitability and activity, analyzing using trend and common size. The results of the analysis show that the level of liquidity as measured by the current ratio in 2012-2016 is categorized as very good. The level of solvency as measured by the total debt to equity ratio and the total debt to total assets ratio in 2012-2016 is good, except for 2014 which is quite good. The level of profitability measured by net profit margin in 2012-2016 is categorized as very good, except for 2013 it is categorized as good, for return on assets in 2012-2016 it is categorized as quite good, the profitability of own capital in 2012-2016 is categorized as poor. The level of activity as measured by asset turnover in 2012-2016 is categorized as not good. The results of the analysis of the trend current ratio, total debt to equity ratio, total debt to total asset ratio and net profit margin in 2012-2016 have increased performance, while return on assets, own capital earnings and asset turnover have decreased performance. The results of the common size analysis on the balance sheet and the remaining earnings tend to decrease.


2021 ◽  
Author(s):  
Diva Meiza Amanda ◽  
Rachmad Risqy Kurniawan
Keyword(s):  

Bank Syariah merupakan bank yang kegiatannya mengacu pada hukum Islam, dan dalam kegiatannya tidak membebankan bunga maupun tidak membayar bunga kepada nasabah. Sebagai lembaga keuangan masalah Bank yang paling utama adalah dana. Prinsip operasional Islam yang diterapkan dalam penghimpunan dana masyarakat salah satunya yaitu prinsip mudharabah muqayyadah. Mudharabah sebagai sebuah kerjasama, namun pencatatan transaksinya dilakukan secara Off Balance Sheet karena bank tidak mencatat dalam neraca Bank, tetapi hanya di catat dalam rekening administratif saja. Disebut mudharabah karena skemanya bagi hasil, muqayyadah karena ada pembatasan. Pada dasarnya penghimpunan dana yang di terapkan pada produk tabungan dan deposito yang menggunakan akad mudharabah. Besarnya pendapatan yang diterima oleh pemilik dana mudharabah merupakan sebagian dari pendapatan yang diterima secara tunai dari penyaluran dana yang dilakukan oleh bank syariah. Oleh karena itu, dana yang di himpun dengan prinsip mudharabah merupakan salah satu unsur dalam melakukan perhitungan bagi hasil


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