The capital account

This study aims to measure empirically tested conceptual models regarding the magnitude of intellectual capital influence, operational risk management, and business strategy on the effectiveness of management accounting information systems and their implications on the performance of a balanced scorecard based company. This research used sensus as sampling technique, it used all existing population. This research was conducted using a survey method in Banking Sectors in Indonesia based on the supply chain management.

13p longtimenosee09 08-04-2024 2 2   Download

The purpose of the research "State policy on banking capital regulation based on supply chain management" is to study the key aspects of increasing the effectiveness of state policy on banking capital regulation taking into account the supply chain management in Kazakhstan. To conduct the study, the Islamic Finance Development Indicator (IFDI) was used. This is a composite index reflecting the development of the Islamic finance industry by assessing the effectiveness of all its components in accordance with its supply chain process.

7p longtimenosee07 29-03-2024 2 2   Download

This study evaluates the relationship between foreign direct investment, current account, and economic growth in Vietnam. Using the VECM method, the research results have shown that FDI and current accounts positively affect Vietnam’s economic growth in both the short and long term. The novelty of this paper is that the authors have done the robustness test through the Bayesian stability test. Based on research results, we propose policy implications to minimize the negative effects of FDI inflows and make the most of this capital source for Vietnam's sustainable economic development.

11p longtimenosee07 29-03-2024 3 2   Download

The present study contributes to the SCM and marketing literature, concerning the roles of SCM alignment and firm’s absorptive capacity to utilize social capital for achieving supply chain resilience. Firstly, understanding means to enhance supply chain resilience via social capital, therefore, in this regard taking absorptive capacity into account is necessary. Secondly, this study highlights that SCM alignment has the power to restrict the extent that social capital supports the firm’s absorptive capacity.

8p longtimenosee06 27-03-2024 2 2   Download

The research aims to determine the effect of multinationality, thin capitalization and intragroup transactions on tax avoidance in supply chain Management as moderating variables and firm size, profit, and debts as control variables. The data in this study are secondary data from property sector companies listed on the Indonesia Stock Exchange.

8p longtimenosee04 06-03-2024 2 2   Download

The application of accounting standards is a necessary measure to ensure transparency and properly explain the information which is presented on the financial statements. When an enterprise applies accounting standards, that will help the users who use the information on the financial statements to make the right decision.

8p vimarillynhewson 02-01-2024 6 2   Download

Ebook "The Palgrave handbook of biology and society" brings together a multitude of scholars to create a truly interdisciplinary conversation between biology and society; argues that the historic divide between the biological and the social sciences is no longer valid; provides a balanced account of the debate by actively avoiding both uncritical celebrations of contemporary biological insights and blind scepticism about their potentials;...

926p lucchinguyen 28-12-2023 7 2   Download

Part 1 of ebook "IFRS in a Global World: International and critical perspectives on accounting" provides readers with contents including: critical issues in international accounting; accounting and economic system; accounting as a social construction; an institutional theory perspective on accounting evolution; financial reporting and fair value; how IFRS contribute to the financialization of capitalism;...

222p tuongnhuoclan 27-11-2023 5 4   Download

Continued part 1, part 2 of ebook "International accounting and transnational decisions" provides readers with contents including: a comparison of various international proposals on inflation accounting; accounting for the effects of changing prices social reporting; employees and the corporate social report; management audit and social indicators; transnational financial decisions and control foreign investment decisions; a synthesis of foreign direct investment theories and theories of the multinational firm capital budgeting and long-term financing;...

248p tuongnhuoclan 27-11-2023 3 3   Download

Continued part 1, part 2 of ebook "CIMA’s official study system: Management accounting – Performance evaluation (Paper P1, 2006 edition)" provides readers with contents including: budgetary control; budgeting and performance evaluation; developments in management accounting; responsibility centres and transfer pricing; preparing for the examination;...

315p tuongnhuoclan 27-11-2023 4 3   Download

Continued part 1, part 2 of ebook "The financial systems of industrial countries: Evidence from financial accounts" provides readers with contents including: should household wealth and government liabilities include future pension rights; financial sector dynamics and firms’ capital structure; convergence of financial structures in Europe - an application of factorial matrices analysis; imbalances in household, firm, public and foreign sector balance sheets in the 2000s;...

148p tuongnhuoclan 27-11-2023 3 3   Download

Ebook "Accounting and business valuation methods: How to interpret IFRS accounts" is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement.

309p tuongnhuoclan 28-11-2023 11 4   Download

Ebook "Research in accounting in emerging economies - Volume 11: Accounting in Asia" are entwined and interlinked by the central concern for corporate governance and financial reporting quality. Overall, the volume advances the debate on implementation issues and theoretical considerations. Emerging countries in Asia are contemplating full convergence with the International Financial Reporting Standards because they believe that convergence to a single set of global financial reporting standards will enhance financial reporting quality and lead to lower cost of capital.

201p tuongnhuoclan 28-11-2023 3 3   Download

Ebook "An introduction to business accounting for managers (4th edition)" includes such topics as accounting for inflation, the significance of cash management and control and the development of accounting standards, many of which have not been treated in any single, recent, competitive work. This fully revised and updated version incorporates changes in current legislation and in attitudes towards financial analysis, the interpretation of annual accounts and the use of financial ratios, as well as a new chapter on capital investment appraisal.

230p tuongnhuoclan 28-11-2023 5 3   Download

Ebook "CIMA official terminology: The chartered institute of management accountants (2005 edition)" clarifies the language of business to CIMA members and other professional accountants and is a useful glossary for CIMA students. It provides insight into current business techniques and practices for academic researchers. All the revisions in this extensively updated edition are based on the experiences of real management accountants, guaranteeing that each term accurately reflects what is happening in today's business world.

123p tuongnhuoclan 28-11-2023 8 3   Download

Ebook "Comparative issues in local government accounting" aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance.

274p tuongnhuoclan 28-11-2023 4 4   Download

Ebook "Cost and financial accounting in forestry: A practical manual" describes how systems of cost and financial accounting and financial yield may be built up, every step being illustrated by a series of interrelated examples. Financial accounting gives a precise view of a forest venture from year to year, whereas financial yield endeavours to show the profitability of a tree crop over its rotation.

191p tuongnhuoclan 28-11-2023 12 4   Download

Ebook "CIMA exam practice kit: Financial accounting and tax principles (Paper P7, 2005 edition)" to provide for the Institute, together with the practical experience requirements, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy.

366p tuongnhuoclan 28-11-2023 7 4   Download

Ebook "Financial reporting and global capital markets: A history of the International Accounting Standards Committee 1973-2000" examines the history of the IASC from 1973 to 2000, including its foundation, operation, changing membership and leadership, achievements and setbacks, the development of its standards, and its restructuring leading up to the creation of the IASB in 2001.

701p tuongnhuoclan 28-11-2023 7 5   Download

Ebook "Wiley GAAP for Governments 2004: Interpretation and application of Generally accepted accounting principles for State and Local Governments" addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans.

478p tuongnhuoclan 28-11-2023 12 4   Download