CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

EFEKT PREDYSPOZYCJI I JEGO ZNACZENIE W PROCESIE INWESTYCYJNYM – PRZEGLĄD LITERATURY

Author(s): Anna Janiszewska,Karolina Kozłowska / Language(s): Polish Issue: 1/2014

The article considers the presence of the disposition effect on the stock markets. The aim of the analysis is to demonstrate the essence of the disposition effect among both mutual funds and private investors. The purpose of the scientific paper is to establish importance of the problem and acquaint with the factors that have influence on the disposition effect. This article presents also the collection of the confirming and rejecting studies of the discussed issue.

More...

Firm exporting and productivity: what if productivity is no longer a black box

Author(s): Mark J. Holmes,Huong Van Vu,Tuyen Quang Tran,Steven Lim / Language(s): English Issue: 2/2016

This paper uses Vietnamese firm-level data to examine the relationship between firm productivity and exporting. In particular, this paper shows that more productive firms are more likely than less productive firms to export, consistent with the extensive prior literature. However, this paper finds no evidence that exporting affects productivity, which can be decomposed into technical efficiency change, technological progress, and scale change. Thus, the findings support a large role of self-selection in accounting for export decision, but little gain from learning-by-exporting in the case of Vietnamese Small medium sized enterprises (SMEs). These findings imply that export promotion policies may not be effective unless accompanied by strategies to help SMEs become more productive.

More...

Amortyzacja podatkowa używanych lub ulepszonych budynków i budowli

Author(s): Jowita Pustuł / Language(s): Polish Issue: 88/2014

When buildings or structures are treated as a fixed asset they are subject to tax depreciation. The standard depreciation rate for buildings used for dwelling purposes is 1.5% p.a. For other buildings the rate is 2.5% p.a. In case of buildings or structures improved or used for more than 60 months prior to their acquisition, a depreciation rate can be increased till 10% p.a. Any increase in the value of the already depreciated buildings (e.g. as a result of further modernization, or extension) is subject to the same depreciation rate. This article discusses some main rules applicable in a tax depreciation of improved or used buildings and structures.

More...

Нормативно-правове регулювання відносин між афілійованими особами у міжнародному та українському законодавстві: порівняльний аспект

Author(s): Yana Klimenko / Language(s): Ukrainian Issue: 29/2016

The article is a study of the major differences between domestic and foreign regulatory acts that provide state regulation affiliates relationship (dependency) between the entities.Affiliates (interest related) individuals as entities have a special legal status associated with Upholding the possibility of limiting their autonomy in management. As a result of the introduction of the category of «affiliates» also acute problem of state regulation of relations afiliyovanosti (dependence) between the entities. The article analyzes the regulatory framework of Ukraine on regulation of transactions between affiliated (related) entities argued the importance of fair and impartial in the reporting of transactions with related parties. Particular attention is given to joint research theses and major differences between IAS 24 Related Party Disclosures and Ukraine Regulation (Standard) of accounting 23 Related Party Disclosures.The main differences between the provisions of Regulation (Standard) of accounting 23 Related Party Disclosures and IAS 24 Related Party Disclosures is aiming at international legislation more detailed than the domestic, the list of businesses that owned and non- related parties; consideration situations where connectivity sides somehow can influence the business, which is a related party. It should also be noted that domestic Regulation (Standard) of accounting have the force of law and are binding. At the same time, IAS are advisory in nature. Therefore we should expect appropriate amendments to the existing Regulation (Standard) of accounting and new standards in the future.

More...

Сучасна система підходів до здійснення аудиту

Author(s): Hryhorii Davydov,Leonid Filstein,Igor Davydov / Language(s): Ukrainian Issue: 28/2015

The purpose of the research is to elaborate the ways of formation the system of integrated approaches to auditing on the basis of international standards. The basic documents that ensure the audit process have been determined. The modern systems of standards of auditing, composition and structure of the Code of Ethics for Professional Accountants have been systemized. The process of using the Code of Ethics for Professional Accountants has been developed. The structure of the standards issued by the International Auditing and Assurance Standard Board has been examined. The services, which are subject to international standards of quality control, have been systematized. The structure of the International conceptual framework of assurance engagements has been analyzed. The ways of establishing the system of integrated approaches to auditing have been determined. It has been proved that the system of integrated approaches to auditing should be based on the requirements of the code of ethics, international standards and quality control, take into account the elements of assurance engagements in view of the contents of the functions of individual subjects of "triangular relationship" in the performance of different engagements (reasonable assurance engagements, limited assurance engagements, related services). Perspective directions for further researches are the justification of the engagements characteristics, determining the nature and characteristics of the subject matter and subject matter information, criteria used for evaluation or measurement of the subject, investigation of the subsystem "evidence" of the International conceptual framework of assurance engagements.

More...

Облікове супроводження реалізації функцій оплати праці

Author(s): Leonid Filstein,Oksana Palchuk / Language(s): Ukrainian Issue: 28/2015

The analysis of the realization of the functions of labour payment in modern terms allows saying, that the payment of labour in Ukraine doesn’t execute any function properly. In terms when the present tariff system loses the significance, the system of social partnership did not get corresponding spread, and results in the monopolism of employers in understating the cost of labour force, the role of the labour payment management grows and its accounting accompaniment grows too. For the increase of the accounting accompaniment efficiency of the realization of the labour payment functions it is necessary to solve problems with the accounting of payments to workers and their reflection in financial reporting. The problems of practical usage of National regulations (Standard) 26 caused by the terminologies inconsistency with other normative documents, and also caused by the insertion of the payments, which are new for home business. Therefore to build the accounting of payments to the workers it is necessary to identify it with the observance of the requirements of National regulations (Standard) 26 and accurately follow the internal regulations of enterprise. The National standards of financial accounting reflect the processes of globalization and take into account, first of all, the interests of proprietors of capital. That is why for forming the qualitative informative support of the management process and the regulation of labour payment it is insufficient to use the data of financial accounting. It is the necessity of working out an accounting model in part of the use of profit on payments to the workers within the frameworks of management accounting and its concordance with the instruments of the financial planning. For the increase of the data authenticity of the financial reporting in relation to labour and its payment it is expedient to represent indicators from the payment of labour in reporting of small business entities, and also to give the information about payments to the workers by the separate section of Notes to the annual financial reporting. Solving these problems of account of payments to the workers and their reflection in financial reporting will further stimulate the realization of effective control after the payment of labour in the management system by socially labour relations.

More...

Проблеми визначення сутності житлово-комунальних послуг як специфічних суспільних благ та специфічного об’єкта економічного контролю

Author(s): Oleksandr Holovchenko,Nataliia Holovchenko / Language(s): Ukrainian Issue: 28/2015

The purpose of this article is to identify the main problems in determining the nature of housing and communal services as specific public benefits; to define the place of these services in the system of social-economic relations and to formulate on this basis rational objects of economic control as a management function of process providing housing and communal services. We have researched different views available in domestic scientific area on the essence of housing and communal services as a specific public benefits. It was also reviewed today's popular approaches to the definition of housing and communal services as goods, as services and some variants of the combined identification. It was proved that any attempt by modern scientists to submit a separate housing and communal services as a goods, firstly, been insufficiently substantiated, and secondly, do not correspond to the economic content of public benefits that are provided in the housing and utilities sector. On the basis of clarifying the essence of housing and communal services as a specific public benefits was reviewed the advisability of revising the legal definition of these services. It was concluded that the current definition of housing and communal services, and also their distribution according to functional purpose and procedure for approval of prices/tariffs can be taken as a basis for forming an efficient information control subsystem of the management system providing housing and communal services.

More...

Управлінська інформаційна система підприємства: принципи розробки та концептуальна модель

Author(s): Olena Shelkovnykova / Language(s): Ukrainian Issue: 28/2015

The aim of the article is to study the principles of designing an automated management information system and the development of a conceptual model of the automated system of enterprises. The analysis of existing approaches to improve management in terms of automation has been shown that the complex integrated management enterprise system of all functions and objects is the most rational to use. Practical solutions about the restructure and design of principles are consistent with the author's approach to the organization and simulation is the sufficient ground for the formation of schemes of process cost management of enterprises in the design of the automated system. Moreover, the development of solutions in the field of cost modeling considers the specific costs plumbing businesses and includes the necessary features of forming the planning and the accounting indicators of management goal. The expediency of the principle of subordination of the information system of the organization and principles of modeling are substantiated in the article; the organization scheme of the process of cost management of the main production enterprises in designing automated systems of companies has been suggested.

More...

Методичні аспекти аналізу фінансових результатів страхових компаній

Author(s): Olga Shinkarenko,Natalia Brazilii / Language(s): Ukrainian Issue: 28/2015

The article investigates scientific achievements in the field of assessing the financial activities of insurance companies in order to summarize the experience and form their own methods of analysis. Evaluation and monitoring of effectiveness of functioning of the insurance company should be based on relevant indicators that characterize the financial aspects of the insurer and can be a reliable management tool. The article is identified the need to develop methodological approach to the analysis of the financial performance of insurance companies. The method of analyzing the financial results of the insurance company includes the sequence of quantitative and qualitative assessment to form an information base for decision-making. The technique consists of groups of indicators that study results of the insurance activity, cost analysis, revenue analysis and analysis of financial results.

More...

The Influence of Improvement of Accounting of Income from Sales of Goods on the Efficiency of Retail Enterprises of Consumer Cooperation

Author(s): Natalia Poddubna / Language(s): English Issue: 28/2015

The results of study of the process of income accounting of retail enterprises of consumer cooperation were described in article. The main problems that arise in the analyzed entities practice have been determined. The proposals which were substantiated can improve the information content of accounting, and as a result to improve the operation of the enterprise in general.

More...

Особливості розподілу фінансових результатів сільськогосподарських підприємств

Author(s): Natalia Kolos / Language(s): Ukrainian Issue: 26/2014

The purpose of writing a publication is to clarify the problems of accounting practices based on research supporting agricultural enterprises of Kirovohrad region. The problem of formation of financial results traditionally paid much attention in theory of accounting. It is well known that the category of income is abstract: its size depends largely on the adopted methodology formation in the accounting system, based on the same methodology underlying interests of some people related to business processes. In the context of the interests of owners, financial planning is necessary (both the current and future); it is appropriate to provide for internal regulations of the company. Reserve capital is intended to cover the losses of the reporting period, this insurance stock company, which provides an additional guarantee of obtaining a return on investment, covering both planned and unexpected losses, the payment of all liabilities of the enterprise in the absence of profit. Provisions implementing support function or restore stable equity. Business entities recommended to align with the requirements of financial planning and control system of analytical accounting in terms of reserve capital formation and use of financial results. It is necessary to take into account the peculiarities of agricultural production.

More...

Події після дати балансу, пов’язані з податковими відносинами підприємства: сутність, види та порядок розкриття

Author(s): Halyna Kuzmenko / Language(s): Ukrainian Issue: 26/2014

The purpose of this study is to determine the events and situations related to tax relations of the enterprises, which can be categorized as events after the reporting period, disclosure the mechanism of their elucidation in financial reports. It has been proved that the need for disclosure of tax relations of enterprises is the result of such qualitative characteristics of financial reports as relevance and two principles of preparation: full disclosure principle and the principle of continuity. The structure of information about the tax relations of the enterprises, which should be attributed to the categories of events after the reporting period, taking into account the tax regulations have been disclosed. The events and circumstances related to tax relations of enterprises have been classified into two groups (those that arose after the reporting period, and those that provide further evidence of conditions and circumstances that existed at the reporting period). The mechanism of their disclosing in comments to financial statements has been proposed. The recommendations and suggestions allow the improving of the qualitative characteristics of accounting information about enterprise’s place in the system of tax relations and knowledge of users about it. The questions of the formation of internal administrative documents, in particular the accounting policy, in respect of determining the level of materiality and the order of disclosure the events after the reporting period taking into account the specifics of the financial and economic activity requires a further studies.

More...

Методика проведення аналізу дебіторської заборгованості суб’єктів господарювання

Author(s): Alla Lysenko / Language(s): Ukrainian Issue: 26/2014

Aim of this paper is to develop common methodological approaches to the analysis of accounts receivable of economic entities. In accordance with this goal, the features of the formation of the economic concept of accounts receivable, the model technique analysis of receivables were investigated by the author. The paper presents the author's model technique analysis of receivables, which ensures consistency and its complexity, and has four phases: 1) identification of objects, goals, objectives, selecting methods of analysis; 2) the collection and preparation of data sources needed for analysis; 3) quantitative and qualitative analysis of accounts receivable; 4) the final stage. The main indicators that characterizing the state of receivables were systematized, the algorithm for calculation on the basis of the range of values in the encoding entity's financial statements to reflect changes made by provisions of national accounting standard was improved. We suggested analyzing the liquidity of debt by comparing by comparing receivables and liabilities of the company based on the terms of their maturity. It will give the opportunity to develop effective ways of credit and enterprise policy. Thorough and objective analysis of accounts receivable is one of the main finding of reserves to improve the financial situation of enterprises and serves as the basis for developing effective solutions in the area of accounts receivable. This is due to the need to justify the benefits of scientific approaches to study the problem and developing the model of methods of analysis of receivables.

More...

Товарні запаси роздрібних торговельних підприємств споживчої кооперації: економічна сутність та класифікація

Author(s): Natalia Poddubna / Language(s): Ukrainian Issue: 26/2014

Inventories are the most important part of the company's assets and hold a special place in the composition of assets. Therefore, the rights for recognition, classification and recording are very important. Aims and objectives: Thus, the aim of this work is to study the scientific approach to the interpretation of the concept of "inventory" and their classification, as well as to distinguish the own approach to determining the nature of this category, and develop the author's classification of the purposes of accounting and management. The essence of inventory, as the main component of the current assets based on analysis of domestic and foreign literature, is study. Their nature is specified and the most important characteristics of this category are highlighted. Current approaches to classification criteria, which distinguish between inventory are summarized. The detailed classification of inventory in retail enterprises allowing to optimize the organization of accounting and control, and the need for effective management are proposed. An important factor of successful operation of consumer retail cooperative enterprises is efficiency of inventory, as an integral component of continuous trading processes is established. The new classification of inventory will help to create the right conditions for the construction of their accounting and control in an enterprise's departments.

More...

The Impact of Media on Consumers’ Environmental Behaviour

Author(s): Gregor Jagodič / Language(s): English Issue: 2/2016

People, companies and society are becoming more mindful about the environment, and thus the market demand environmentally-sustainable merchandises and services. Today consumers act more pro-environmentally, as in the past decades they have changed their behaviour. We all recognise that the development of different types of media, especially the Internet and social media, has generated a different approach from societies and traders towards the individual consumer. In this research, we have established that the Internet, social media and TV have at the moment the largest influence on consumers’ environmental behaviour, due to the fact that companies and marketers are targeting at the same time different target groups of consumers. In the case of the Internet or social media, the marketers are very aggressive, although many consumers have the sense that they are something special for the companies and, therefore, change their environmental behaviour following the marketers and companies’ desires.

More...

Ekonomiczne uzasadnienie klasyfikacji krajów Unii Europejskiej

Author(s): Anna Blajer-Gołębiewska / Language(s): Polish Issue: 03 (2)/2013

Contemporary classifications of the European countries regarding geographical, historical or political factors are similar. The aim of this study is to determine whether, taking into account economic indicators popular division of Europe into Western Europe, Scandinavia, Central and Eastern Europe and the Mediterranean countries is still well founded. The main hypothesis of the article states that the clusters of European countries, formed taking into account the economic conditions, to some extent, will coincide with the clusters formed on the basis of geographical, historical or political factors, however some countries will stand out from the resulting groups.

More...

Tüketici Yenilikçiliğinin Boyutları ve Yenilikçiliği Etkileyen Faktörler Arasındaki İlişkiler

Author(s): Arzu Deniz,Aysel Erciş / Language(s): Turkish Issue: 14/2016

Innovation is one of the important strategies that is used by firms to cope with competition. Innovations gain a meaning by consumers‟ adoption. Consumers‟ adoption to the new products and buying often them state the consumer innovativeness. The consumer innovativeness is explained by two dimensions as innate innovativeness and product category specific innovativeness. And it is a behavioral process. So in this study it is aimed to determine the dimensions of consumer innovativeness and the relationships between these dimensions and effecting factors them for mobile phone. According to results, self-esteem and risk taking effect consumers‟ level of innate innovativeness; opinion leadership and expertise affect consumers‟ the level of product category specific innovativeness. Additionally the level of consumers‟ innate innovativeness affects their level of product category specific innovativeness.

More...

Pazarlama İletişiminde Marka Farkındalığı ve Mizah İçerikli Televizyon Reklamlarının Marka Farkındalığına Etkileri: Atatürk Üniversitesinde Bir Uygulama

Author(s): M. Serdar Erciş,Arzu Kalafat Çat / Language(s): Turkish Issue: 13/2016

Of the marketing communication components, advertisement is the one mostly talked about and the one with the highest expectations. Advertisement is efforts to create perception on the consumer. By the efforts to create a perception, the aim of the companies is to provide that their own brands are percepted differently in comparison to the other brands by the consumers. The point is to create brand awareness through advertisement and to affect the expectations of the consumers within the marketing communication process. The advertisement, with its story and content, remains successful as long as it keeps the brand awareness which is requested to be created in the mind of the consumer, in high level. One of the most effective methods is to use humor in commercials. In this study, the effects of television commercials with humoristic content on the brand awareness (brand famousness, brand recollection, being the first brand to be thought and control on the brand name) was investigated. For that purpose, a questionnaire was applied to the students of Ataturk University. The results of the questionnaire was evaluated and interpreted in SPSS package software and the appropriate suggestions were presented. According to the results, it was determined that television commercials with humoristic content affect the brand awareness of the consumers positively.

More...

Kuşak Teorisi ve İçgirişimcilik Üzerine Bir Araştırma

Author(s): Aykut Arslan,Selva Staub / Language(s): Turkish Issue: 11/2015

The labor and employment woes of today require that existing businesses to expand its operations and to be receptive to innovations. Within this context, in the studies it has been alleged that when intrapreneurship is supported it is likely to obtain performance increase, to create new job opportunities, strategic renewal, and foresee new business expansion opportunities. Here has been a consensus on entrepreneurship literature that people who are prone to be intrapreneurs have a set of common characteristics such as innovativeness, risk taking, proactiveness and autonomy. Considering the fact that in today’s business environment these three generations working together, and contemplating on their differences, our first hypothesis then becomes, if an organization is seeking intrapreneurship from its employees, there will be generational differences regarding the characteristics. While processing, the effects of variables such as educational differences, years of employment, and gender are also investigated. Within the quantitative research design, we employed descriptive statistics, ANOVA and the Kruskal-Wallis H. and tested the proposed hypotheses. Sample data was collected from instructors working in public and private primary schools, high schools, and study centers. he results suggest that the older generation, with more experience, were greater risk takers, and were able to tap into their lifelong experiences, resulting in higher evidence of innovation.

More...

Yükseköğretim Kurumlarinda ISO 9001: 2008 Kalite Yönetim Sistemi Uygulamalarında Karşılaşılan Sorunlar: Bir Devlet Üniversitesi Örneği

Author(s): Esma Dökmener Aysal,Yavuz Ağan / Language(s): Turkish Issue: 10/2015

Until the introduction of the concept of quality to our daily lives, the internet and its easy access to the service provided becoming part of our lives, thus societies have become conscious consumers. Differentiation in the balance of supply and demand along with these developments, there has been major alterations in the production of design and its delivery to the market. As a result of these changes, International standard organizations have created universal standards to improve the quality of product and service both in domestic and foreign markets. ISO 9001:2008 needs to demonstrate its ability to consistently provide product that meets customer and applicable regulatory requirements, and aims to enhance customer satisfaction through the effective application of the system, including processes for continual improvement of the system and the assurance of conformity to customer and applicable regulatory requirements. While this system is not fully seated in public institutions, similar kinds of standards still seem trend by many public institutions. This study analyzes the problems of a state university in Istanbul after they adopted ISO 9001:2008 quality management system. The three major inhibitors of quality management system were lack of support by management, bureaucracy and personnel resistance to change. In order to achieve continuous improvement in the system top management support, involvement of personnel and feedback by service users are required.

More...