Restoring the moral credibility of the accounting profession: ​a Malaysian university example

Author(s): Umaru Mustapha Zubairu / Language(s): English Issue: 03/2016

This study sought to assess the moral competencies of third-year accounting students enrolled at the International Islamic University Malaysia (IIUM). An instrument was developed through a collaboration with Islamic accounting and Fiqh Muamalat scholars to measure the moral competencies of these students from a wholly Islamic perspective. 105 enrolled third-year students were surveyed. The results of the survey revealed that according to IIUM's own grading system, the current crop of third-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place. The implications of these results is that at the moment, IIUM's accounting department is not meeting the government's mandate to produce morally competent professionals. The department has to re-examine its current curriculum as to it's ethics coverage, particularly regarding qualities that the students scored very low on.

Tendencje w wynagrodzeniach kadr zarządzających w bankach wybranych krajów

Author(s): Mateusz Folwarski / Language(s): Polish Issue: 3/2014

Impact of Foreign Direct Investments on Unemployment in Emerging Market Economies: A Co-integration Analysis

Author(s): Yilmaz Bayar,Mahmut Unsal Sasmaz / Language(s): English Issue: 3/2017

Purpose: The goal of the paper is to investigate the long run effect of both foreign direct investments and domestic investments on the unemployment in 21 emerging economies over the period 1994-2014. Design/methodology/approach: The effect of domestic and foreign direct investments on unemployment was investigated via panel data analysis. First tests of cross-section dependence and homogeneity were conducted, and then the stationarity of the series was analyzed with Pesaran’s (2007) CIPS unit root test. The long run relationship among the series was examined with Westerlund-Durbin-Hausman’s (2008) co-integration test. Finally, we estimated the long run coefficients with the Augmented Mean Group (AMG) estimator. Findings: The empirical findings revealed a co-integrating relationship among domestic investments, foreign direct investments, and unemployment. Furthermore, foreign direct investment inflows affected the unemployment positively in the long term, but domestic investments affected the unemployment negatively. Originality/value: This study can be considered as one of the early studies researching the long run interaction between domestic investments, foreign direct investments and unemployment for the sample of emerging market economies. Furthermore, the findings are very meaningful for policymakers in the design the economic policies for decreasing unemployment.

Osmanlı Devleti’nden Günümüze Yerel Yönetimlerde Değişim Süreci Ve Reform

Author(s): Özcan Sezer / Language(s): Turkish Issue: 36/2017

Effective and efficient presentation of public services is among the most important tasks of a state. Public services are provided by central and local administrations organized within the state. Local administrations are more functional in the presentation of local public services. According to the political and administrative structure of the states, the weight of the central and local administrations may differ in the presentation of public services. Local government institutions in the Western sense in our country have emerged together with the Tanzimat, but the roots of the local administrations are based on more ancient ones. Local public services in the Ottoman Empire were carried out mostly by foundations. The local government structure inherited from the Ottoman Empire during the Republican Period was subjected to the reform process many times until today. In this study, a brief analysis of the process of change and reform experienced in local governments is being carried out by taking the basic idea that the Ottoman Empire is not a break with the change experienced by the local governments but rather with a continuity.

Skutki prawne zmiany europejskiej regulacji wstępnie uznanych grup producentów owoców i warzyw

Author(s): Beata Jeżyńska / Language(s): Polish Issue: 1/2017

The objectives of the common agricultural policy for the years 2014–2020 changed the concept of creation and functioning of fruit and vegetable producer organizations. The European legislator has abolished the special arrangement, namely the authorization for participation in market mechanisms which was granted to preliminary recognized producer organizations. By adapting the rules to new European principles, Member States introduced changes in the relevant national laws. Procedure of reorganization through imprecisely formulated regulations (especially inter temporal ones) has led to serious doubts concerning interpretation and to discrepancy in the assessment of factual and legal states undertaken by agricultural administration. Adjustment challenges were especially evident in a situation where preliminary recognized producer organizations have unlawfully achieved their status, have not complied with recognition and cannot acquire the status of a recognized producer organization. According to parties involved, the consequences of a change in organizations’ legal status and financial aspects arising there from, remain disputable.

Економічний зміст поняття «логістика»

Author(s): Olha Pugachenko / Language(s): Ukrainian Issue: 22/2012

In article the critical analysis of definition of concept «the logistics», belonging to different experts is presented. Generalization of disputable aspects in treatments of authors from 35 sources allows to reveal the conventional sights and debatable aspects.

Аналіз продуктивності праці методами когнітивного моделювання

Author(s): V. Starodubtsev,Olga Nevdakha / Language(s): Ukrainian Issue: 22/2012

This paper discussed issues of mutual influence of different factors on the productivity of labor in the Ukraine. The factors of direct and indirect effects. The possibility of using cognitive modeling techniques to investigate the influence of different factors on productivity. Cognitive map shows the formation of labor productivity in manufacturing plants in Ukraine.

Управління ефективністю діяльності суб’єктів господарювання регіону за моделлю максимізації його вартості

Author(s): Yurii Malakhovskyi / Language(s): Ukrainian Issue: 22/2012

The paper studies the possibility of applying for the evaluation of the effectiveness of management in the region a comprehensive analysis of costs and benefits. The technique is based on the calculation of estimates of the economic development according to the concept of increasing the economic value. An analogy between the region and the latest corporate financial structures that have a goal – the welfare of stakeholders of all kinds of resources.

Принципи розробки та концептуальна модель управлінської інформаційної системи підприємства

Author(s): Olena Shelkovnykova / Language(s): Ukrainian Issue: 22/2012

In the article investigational and analysed new order of determination of expenses with the purpose of forming of the tax accounting on the basis of information of account and financial reporting. The temporal are generalized and permanent differences between information of the tax and financial accounting in the cut of expenses, that is basis for forming of declaration about the income of enterprises.

Використання фінансових ресурсів суб’єктів господарювання в контексті інноваційного розвитку економіки

Author(s): Halyna Palchevych,Galyna Kozinets / Language(s): Ukrainian Issue: 22/2012

In article are described the directions of usage of the financial resources of entities in conditions of activation of innovation development. It also reviews the mechanism of distribution of profits. The attention is focused on financing the development of human capital at the micro level.

Напрямки оптимізації процесу управління структурою капіталу підприємства

Author(s): Volodymyr Popov,K. Bezruchenko / Language(s): Ukrainian Issue: 22/2012

In the article the theoretical going is considered near determination of category «capital of enterprise» and management mechanism by him, going is grounded near optimization capital structures which foresee maximization of level of profitability of the combined property asset and forming of possible level of financial stability of enterprise.

Інформаційна система управлінського обліку витрат

Author(s): V. Andrusyak / Language(s): Ukrainian Issue: 22/2012

The article focuses the nature of managerial cost accounting as an information system of accounting. On the basis of the views of generalized interpretation of the concept of “information system of accounting”.

Удосконалення методики проведення комплексного аналізу фінансової звітності малого підприємства

Author(s): Alla Lysenko,Julia Nedovoz / Language(s): Ukrainian Issue: 22/2012

In the article investigational existent approaches are in relation to realization of complex analysis of the financial reporting of subjects of menage, certainly directions of improvement of method of his leadthrough on small enterprises.

Методологічні аспекти регулювання розвитку підприємств торгівлі

Author(s): O. Mezentseva / Language(s): Ukrainian Issue: 22/2012

The methods of the trade enterprises development requlation are defined, they are based on the integration of the market and state control. It is founded, that the use of these methods provides the positive dynamics of the trade sector economical activity, it allows to improve trade process, to make it competitive in the consumer market, to optimize the turnover costs and to get a positive financial result.

Розвиток кооперації фермерських господарств

Author(s): Svitlana Popova / Language(s): Ukrainian Issue: 22/2012

Basic principles of essence of co-operation of farmer economies are reflected in the article, foreign experience of functioning of agricultural cooperative stores was analysed, definite prospects of subsequent development of farmer co-operation in modern terms.

Стратегічне управління фінансовими ресурсами підприємств автомобільного транспорту

Author(s): Мariya Rudenko / Language(s): Ukrainian Issue: 22/2012

In the article the essence and characteristics of development financial strategy of trucking companies. Identified the priority objectives of the strategy to manage financial resources. Singled out criteria for assessing the effectiveness of strategic management formation and use of financial resources

Податковий аспект формування та застосування облікової політики сільськогосподарськими товаровиробниками

Author(s): Oleksandr Savchenko / Language(s): Ukrainian Issue: 22/2012

The article considers the tax aspect of development and application of accounting policies agricultural producers. It is shown that the formation of methodological support tax statements agricultural producers - taxable income in the formation and application of accounting policies is a promising area of research that has practical value

Система оптимизации инвестиционного портфеля в условиях неопределенности и неполноты информации

Author(s): A.V. Smirnov / Language(s): Russian Issue: 22/2012

This article describes the main aspects needed to optimize the investment portfolio. Construct a complete algorithm: the choice of the factors affecting the rate of securities to select the best optimal portfolio among multiple clusters, including forecast earnings yields by fuzzy group method of data handling and allows analysts to make the right choice in investing in an uncertain and incomplete information.

Регістри, форми обліку та комп’ютерно-комунікаційні технології

Author(s): Volodymyr Muravskyi / Language(s): Ukrainian Issue: 32/2017

One of the important prerequisites for a rational accounting organization is the application of the most effective, progressive accounting form in the implementation of computer and communication technology. The theoretical and methodological aspects of constructing an accounting form as a system of registers are proposed. It was determined that an accounting registers is not appropriate to compare with software algorithms and database accounts.The main aim is to substantiate the modern form of accounting and accounting registers with computer and communication technology using as a set of algorithms for processing accounting information from the documenting to reflection in the reporting; specialized software, which varies greatly depending on developers, industry and business; database that can be used to create arbitrary form and filling registers; communication channels that combine the accounting system with all the participants in the information process at the enterprise. Methods of analysis and synthesis used to structure the substantive research-based identification and formalization of professional definitions of «accounting register» and «accounting form».Distinguished computer based accounting form proposed by scientists in Ukraine, conducted comparative analysis are highlighted strengths and weaknesses. It is concluded that there is no such thing as «automated form of accounting» because any system automating accounting processes ensure the availability of registers that are unique journal-order, memorial warrant and other forms of accounting. The appearance of the computer-communication based accounting form is grounded by the objective factors of the information society; key features of this form are determined.

Концептуальні засади організації внутрішньогосподарського контролю на підприємстві

Author(s): Maria Cherednichenko / Language(s): Ukrainian Issue: 32/2017

The article discloses the problem of organization of company internal control. The conceptual details were defined, the essence was determined and the area of internal control in the system of economic management of a company has been established.The viewpoints of the authors concerning the interpretations of the concepts of internal and intra-business control were considered and the terminology of using the concept of intra-business control was suggested to unify. The proper interpretation of the concept of intra-business economic control was formed which enabled determining its relations with other subsystems of company management, in particular, economic analysis, accounting, accounting management and planning which became the basis for its organization. The special features of the organization of company internal control in current conditions are presented. The problems of organization of internal control were investigated and the trends of its improvement were suggested. They are aimed at increasing the accuracy and precision of planning and making timely management decisions.