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Finansinių ataskaitų peržiūra kaip informacijos apie įmonę patikimumo užtikrinimo priemonė

Author(s): Vaclovas Lakis,Justina Miniotaitė / Language(s): Lithuanian Issue: 74/2016

Consumers of the corporate financial statements are expecting that information provided is reliable and accurate. Independent auditors review financial statements for some entities and give their opinion on its reliability. Audit as an obligatory instrument to review quality of financial statements is performed for the public interest companies and some other entities that meet certain criteria. For the rest of the entities audit is not obliged to perform. Mostly such entities are small and some of the medium-sized enterprises. Small and medium-sized enterprises represent meaningful part of Lithuania’s gross domestic product. Therefore, those enterprises have a significant impact on the country’s economics and the interests of the government institutions, other entities, and decisions of some individuals. Recently, the new auditors’ service that can be used by small and medium-sized enterprises, associations, apartment building and other building owners’ communities, gardeners’ communities, garage building and exploitation communities, charity and support funds, and other entities has been offered. This service was created to be used by the entities that would be satisfied by the given rational assurance on the financial statements reliability and financial audit, and would be a hard financial responsibility. It could be also used by the bigger corporations. This new auditors’ service is an engagement to review financial statements. Engagements to review financial statements had been introduced to ensure the financial statements’ reliability of the entities that are not obliged to perform annual audit. Engagements to review financial statements and audit have some similarities and differences. There are same phases for the performance of these two services. However, some of the actions and procedures in those phases are different. The differences are caused by the specifics of these services. When performing engagements to review financial statements, auditors do not perform some of the procedures that are mandatory to carry out when performing audit. Some of the other procedures volumes are smaller for engagement to review. Audit companies and their auditors are ready to adequately perform engagements to review financial statements for the entities.

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Instrumenty zarządzania publicznego a przedsiębiorczość

Author(s): Halina Sobocka-Szczapa / Language(s): Polish Issue: 3/2016

The aim of the study is to show the public management instruments, designed to support entrepreneurship. The article verified the hypothesis of a large variety of instruments, contributing to the development of entrepreneurship both in the environment and within public organizations.

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Professional Learning from Disturbances in Healthcare: Managerialism and Compassion

Author(s): Katie Willocks,Jem Bendell,Richard Little / Language(s): English Issue: 2/2020

This study asks what behaviours might convert professional disturbances in maternity wards into opportunities for learning within healthcare and how that process is influenced by models of management and leadership. A framework of Cultural History Activity Theory helped to analyse moments of fractured collaboration in which uncertainty about roles and differences in professional status was a factor. Implications for professional learning are discussed along with the frames that might give coherence and utility to future research. We conclude that any interventions to support professional learning should reflect the broadly compassionate ethos that informs the commitments and activities of healthcare workers.

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CONFLICT RESOLUTION ANALYSIS USING GRAPH MODEL FOR CONFLICT RESOLUTION (GMCR) APPROACH (A CASE STUDY IN CONFLICT AND COOPERATION AGREEMENT BETWEEN IDT AND IDMT)

Author(s): Chintya Faradita Putri,Dini Turipanam Alamanda / Language(s): English Issue: 1/2015

This study uses the Graph Model for Conflict Resolution (GMCR) as an approach to describe the optimal solution for resolving the conflict which happened between IDT and its subsidiary IDMT. This conflict arose when IDMT used IDT’s 2.1 frequency band.The main players in the conflict is IDT with its subsidiaries namely IDMT. The other parties involved in the conflict were KTI NGO, Central Jakarta District Court, Attorney General's Office and Policy Institute (MCIT and Administrative Court). The method used in this research is qualitative research that uses literature review as a tool for data collection Based on the stability analysis, The equilibrium scenario for all the parties in frame I and frame II was the first scenario. The first scenario happened when, KTI NGO reported that there was an alleged misuse of mobile cellular network in the frequency of 2.1 GHz / 3G conducted by IDT and IDMT. IDT and IDMT sent out a counter report stating that they had been extorted by KTI NGO. The Central Jakarta District Court then concluded that KTI NGO had been guilty of extorting IDT and IDMT. However the Attorney General's Office continued their investigation on IDT and IDMT because of their suspected misuse of mobile cellular network and on the Policy Institute who defended IDT and IDMT. Based on the outcome of the conflict as reported on online news portals, it can be concluded there is correlation between the outcome of the conflict and the stable solution (equilibrium) generated through the GCMR approach. The implications of this study can be used as a reference for the Indonesian government and stakeholders in the telecommunications industry to resolve similar conflict in the telecommunications cooperation agreement.

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Service Quality Provided To Non-European High Net Worth Individuals (HNWIS) By Banks, Legal And Accounting Offices In Cyprus

Author(s): Angelos Vouldis,Eleni Zakchaiou Constantinou / Language(s): English Issue: 2/2014

Service quality leads to customers’ satisfaction and gives a competitive advantage to the firms/organisations against their rivals. Furthermore, service quality by firms in a country gives a competitive advantage to the country against rival countries as well. The global financial crisis has affected Cyprus too. The National Strategy plan for economy recovery is included as a main point the attracting of direct foreign investments by non- European High Net Worth Individuals in the island. Banks, Accounting and Legal offices in Cyprus cooperate together in providing full services to them for their corporate and wealth management needs. The aim of this research is to investigate if Banks, Legal and Accounting firms in Cyprus concern about providing a high level of service quality to non-EU HNWIs and examines the ways of implementation based on the five dimensions of SERVQUAL model.It also researches the impact of different ethnicities on service quality expectations and illustrates how this matter is treated by the firms examined. The study also investigates the priority of importance of the different service quality dimensions and emits new service quality dimensions found important for this industry in Cyprus. After studying different service quality models and different ways of research through literature review and academic resources, this research adopted a qualitative methodology. It was conducted through face-to face semistructured interviews with the managers of ten firms and organisations involved. The conclusions of the study confirm that Banks, Legal and Accounting offices in Cyprus do concern about offering high level of service quality to non-EU HNWIs however the whole infrastructure of the industry has been built mostly on Russian speaking customers’ needs. The firms are performing well in the five dimensions of SERVQUAL and ethnicity matters are taken into consideration with a different approach treatment. Responsiveness is found to be the most important dimension after reliability based again on Russians’ demand for quick service while flexibility and transparency emitted to be new important dimensions apart of pricing.

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Ocjena uspješnosti projekata javno-privatnog partnerstva

Author(s): Željana M. Jovičić,Milko Štimac / Language(s): English,Serbian Issue: 2/2021

Public-private partnership is a form of collaboration between the public and private sectors realized by combining resources, capital and expertise, with the aim of satisfying mutual interests. The basic principle in the decision-making process on establishing a public-private partnership as a way of implementing projects is the possibility of achieving greater value for money. This is achieved through the effects of deadline shortening, increasing the quality or range of the final product, lowering the cost, but also transferring some risk from public to private partners – that is, the financial effect of that reallocation. Using the method of case studies from practice in the Republic of Srpska, the results obtained show significant doubt in the success of the application of this model, especially in sensitive activities (health sector). The main causes of the failure of public-private partnership projects have been identified: failures in the preparatory stages of contract award; oversized procedures and procedures; poor communication and coordination between participants in the process; an insufficiently developed system of control and protection of public interest; fl at estimates of economic parameters (especially discount rates) in the process of preparation and implementation of these projects.

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External pressures on accounting study programs: An institutional approach of stakeholder expectations

Author(s): Cristina Circa,Alina Almasan,Adina Simona Popa / Language(s): English Issue: 4/2021

Research Question: What are the requirements and expectations of each class of external stakeholders? Is there any convergence between the identified expectations? Motivation: There is a large variety of stakeholder expectations that universities are confronted with in their permanent search for social legitimacy, acknowledgement and survival. In the case of accounting study programs, their strong relationships with practitioners and professional associations, as emphasized in previous research in accounting education in Central and Eastern European (CEE) countries, add to the expectations that need to be met. Idea: This paper explores external stakeholder expectations of accounting study programs provided by Romanian universities, in order to identify the elements to which these expectations converge. Data: Data was collected only from public documents (laws and regulations, reports, studies, press releases, websites of relevant bodies etc.). Tools: A review of relevant public documents has been performed. Findings: As expected, all stakeholders require quality. Still, they ascribe different meanings to quality, evaluate quality in different manners, and hence exert various pressures. More, we observed that all types of isomorphism: coercive, mimetic, normative, as well as competitive are involved in assuring quality and meeting expectations. Contribution: The study contributes to literature with a complex approach, employing stakeholder and institutional theory, in the context of the extensive environment of higher education. In terms of practice, by taking stock of stakeholder requirements and expectations, the study calls the attention of decision makers to stakeholder pressures and the need to adjust accounting study programs accordingly.

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Properly identified imaginary needs, an inaccurately proposed methodology: The case of Rochester school of accountancy’s positive accounting methodology

Author(s): Khalid Al-Adeem / Language(s): English Issue: 4/2021

Research Question: Whether accounting research has been in a better status after the domination of Rochester School of Accountancy’s Positive Accounting Methodology. Motivation: This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester school of accountancy's positive accounting research has properly identified the assumed imaginary need of the US market. While positive accounting methodology may not be scientific under various accounts for science, it has contributed to accounting methodologically.Idea: Restricting financial accounting on issues related to decision-usefulness and perceiving corporate reporting as a product of accounting choices from an agency theory perspective constrains other dimensions of reality. Any restrictions to definitions of the role of accounting and its function (Glauter & Underdowen, 1974) blocks profoundly deep-rooted in contextual factors such as a country's social, political, and economic environment that all make up accounting which supposedly needs to be considered (Hellmann et al., 2010) in properly theorizing comprehensively practiced accounting.Data: Extensive writings have that documented internationally throughout time have been looked over.Tools: An analytical and critical examination has been conducted upon internationally accounting literature in a wide-ranging manner to provide an evaluation regarding Rochester school of accountancy's positive accounting research. Findings: The positive accounting methodology of the Rochester school of accountancy has been criticized by several accounting researchers for decades and even deem it disappointment and probably shame. Yet, Watts and Zimmerman declared themselves prime candidates. Its prevalence is the rhetoric of scientific inquiry. A measure of the failure of the so-called positive accounting methodology has achieved lays in its inability to become universal because differences in institutional environments persevere in the world.Contribution: Revisiting the debate of the validity of Rochester school of accountancy's positive methodology potentially contributes to our knowledge in assessing its legitimate prevalence in academic accounting research. New accounting researchers and scholars need to be aware of the predominant theoretical structure that governs the empirical financial paradigm and its limitation. This is especially significant to accounting researcher who has been intellectually trained under the positivistic tradition of economics.

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The effects of funding on student performance: Findings from PISA 2018

Author(s): Gabriella Szekeres,Alina Căldăraru,Mihai Păunică / Language(s): English Issue: 4/2021

Research Question: Is there a link between the investment in human capital, measured by the average gross salary in the pre-university education system and the student-teacher ratio together with the results obtained by students in tests?Motivation: In any society, the work done by man to obtain results is always present. Human capital in the economic and accounting context cannot be dissociated from its cost, and in the public system, it acquires an even greater influence. The role of human capital and implicitly its cost in the public expenditure system represents the largest part, and its significance is accentuated in education. Idea: The authors of this paper tried to see if investing in human capital has positive consequences on the outcome of the pre-university education system.Data: Research data were collected from the OECD (Organization for Economic Co-operation and Development) websiteTools: The research was performed by quantitative methods using the least squares regression equation. The hypotheses tested by the authors were the existence of a relevant positive or negative correlation between the indicators presented. Findings: Following the analysis, found that there was a positive correlation between the salary level indicators and the average score obtained in tests, and a negative correlation between the number of students per teacher and test results. Contribution: This paper contributes to research in the field on the effects of decisions regarding funding and pay policy for pre-university education using the results obtained by students in standardized tests. Therefore, this research is part of a larger research project that shows that the level of funding is correlated with the results of students measured by tests in pre-university education.

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Working Capital Management and Firms' Profitability (A Study of Selected Consumer Goods Manufacturing Companies in Nigeria)

Author(s): Vanessa Onyinyechukwu Mache,Cordelia Onyinyechi Omodero / Language(s): English Issue: 5/2021

The importance of working capital management cannot be overstated since ineffectiveness leads to corporate bankruptcies all over the world. The purpose of the research was to see how working capital management affects the profitability of companies in Nigeria’s consumer goods manufacturing sector. For a period of six years, relevant secondary data was collected from published annual reports of the 16 publicly traded firms under investigation between 2014-2019. The analysis approach used in this study was the panel least square regression model, which was combined with the Pearson’s correlation model. The findings of the research demonstrate that the cash conversion cycle (CCC) has no effect on profitability. The study also discovered that inventory conversion cycle (ICC) and profitability have a negative and significant association, whereas average payment period (APP) and profitability have a negative and insignificant connection. Managers should pay close attention to the working capital components, as shown by this study, to eliminate inefficiency and guarantee optimal levels.

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Yönetsel Etkinlikte Katılımcılığın Rolü ve Çalışan Özelliklerinin Etkisi Üzerine Araştırma

Author(s): Abdullah Karakaya,Eniz Gökçek / Language(s): Turkish Issue: 10/2021

For effective management, the participatory management approach comes to the forefront within management styles. According to the literature, participatory management has a positive effect on managerial effectiveness. However, it is stated that if the participation is overdone or the appropriate methods are not determined, the benefit of participation cannot be obtained. This study aimed to analyze whether participatory management has been successfully implemented and whether it benefits administrative effectiveness based on the observations and perceptions of the institution's personnel at the Kastamonu Provincial Coordinatorship of the Agriculture and Rural Development Support Institution. As a result of the analysis, it was determined that participatory management was implemented and had a positive and meaningful effect on managerial effectiveness. It was determined that there was no change in the perceptions of participatory management and managerial effectiveness by gender, and there was a significant differentiation according to age and task type. According to this result, the participatory management of organizations by their structure, in accordance with the duties and responsibilities of the personnel, and without neglecting the young personnel will increase managerial effectiveness.

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Dönüştürücü Liderliğin Örgütsel Çeviklik Üzerine Etkisi

Author(s): Beyza Erdem Balcı,Elif Özge Erbay / Language(s): Turkish Issue: 10/2021

The main purpose of this research is to examine the relationship between transformational leadership and organizational agility in the context of retail employees. . For this purpose, data were collected from 407 individuals using a convenient sampling method. As a result of the analysis, it was found that there is a positive relationship between transformational leadership behavior and organizational agility. During the literature review, it was found that there are studies on the concept of leadership, while the studies on organizational agility are quite limited. In this context, agile approach required by the organizations in the ever-changing business world, it is believed that transformational leadership characteristics can help these organizations and this study will contribute to the literature. In this context, it is believed that this study, which also provides suggestions on how to structure processes, can contribute to the organizations that are planning to transition to an agile structure.

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Pay Senedi Getirileri ile Finansal Performans Arasındaki İlişki: BIST İmalat Sektörü Örneğ

Author(s): Fatma Öztürk,Erkan Alsu / Language(s): Turkish Issue: 16/2021

The aim of this study is to examine the relationship between stock returns and the financial performance of the business. The data of 52 companies operating in the manufacturing sector registered in Borsa Istanbul and whose data can be accessed regularly, between 2008 and 2018, were analyzed by creating different models with the panel GMM technique. The independent variables used in the study are profitability ratios, liquidity ratios, productivity ratios and indebtedness ratios. The dependent variable is the stock return of the companies. According to the findings of the study, it has been determined that the changes in the financial performance of the enterprises in the different models established are effective on the stock returns of the enterprises. In all the models established, it has been seen that the return on equity, productivity ratios and the ratio of market value and book value have a positive effect on stock returns. However, it is seen that there are both positive and negative relationships between the liquidity ratios of the enterprise and the stock returns. While there is a positive relationship between current ratio and stock returns, there is a negative relationship between liquidity rate and stock returns. The results of the analysis show that there is mostly a positive relationship between the stock returns and the financial performance of the business. For this reason, when investing in any stock, investors should consider the financial performance ratios as a leading indicator for stock returns and take financial statements into account. This study provides important information to portfolio investors, business owners and foreign investors.

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Determination of the Thought Structures of Accounting Professionals about the Prevention of the Tax Losses and Leaks: A Research in Adıyaman

Author(s): Beyhan Kılıncer,Ahmet Karahan / Language(s): English Issue: 3/2021

Taxes are one the most important sources that make up the financial system of modern states. According to Article 73 of the Constitution of the Republic of Turkey; "Everyone, in order to meet the public expenditure according to his financial power, has to pay taxes." The regular collection of taxes can be possible thanks to the creation of tax awareness and morality in the society, as well as effective legal regulations, practices and audits. Acting as the enforcers of tax laws, professional accountants have important roles in the execution of tax transactions. The aim of this study is to reveal the mentality of the professional accountants managing the process of converting income to tax in preventing tax losses and evasion. For this purpose, a questionnaire method was applied to the professional accountants operating in Adıyaman. The most important feature of this study is that it handles the thinking structures of accounting professionals about the prevention of tax losses and evasion in six comprehensive frameworks in order to achieve the purpose of the study. As a matter of fact, the questionnaire applied to professional accountants consists of the following parts: 1)demographic characteristics, 2)frame of mind about tax losses and evasion 3)structure of thinking about situations that cause tax losses and tax evasion 4)structure of thinking on the prevention of tax losses and evasion 5)an overview of the relationship between the fight against tax losses and evasion and the accounting profession 6)expectations from accounting training in preventing tax losses. The data obtained from the surveys were analyzed with the SPSS program. According to the results obtained from the research, the mentality of the accounting professionals in the prevention of tax losses and evasion was revealed. In addition, according to the findings of the research, suggestions were made to the policy makers for the tax institutions to carry out their duties to prevent tax losses and evasion more effectively.

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Assessment of the Current State of Stimulation of Human Capital Development in Industry in the Republic of Azerbaijan

Author(s): Latif Zeynalli / Language(s): English Issue: 9/2021

The greater the added value created by human labor, the greater the return on capital, so the return on capital must be increased. Investing in human capital is regarded as the most efficient and cost-effective societal investment in developed countries. Human capital is one of the most important factors in boosting economic potential and overall growth. The increasing importance of human capital in ensuring economic development necessitates its study in the industry. As society progresses and changes occur, the scope of the quality elements that shape human capital broadens to include characteristics such as citizenship, political and legal culture, upbringing, morality and education, health, and cultural level. These indicators indicate that industrial enterprises with these indicators can operate for a longer period of time and more sustainably than others. As a result, the mechanisms for stimulating human capital in the Azerbaijani industry were assessed in this research paper, which used statistical data from the State Statistics Committee of the Republic of Azerbaijan. The leading indicators that can help the sector’s human capital development have been identified.

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Islamic Capital Market for Social Development: Innovating Waqf Mobile Sukuk in Sub-Saharan Africa

Author(s): Samsad Jahan,Aishath Muneeza,Siti Hajar Baharuddin / Language(s): English Issue: 2/2021

The use of sukuk in social development is an under-researched area, especially in the context of Sub-Saharan Africa. Although the Kenyan government has issued the world’s first mobile bond and the Indonesian government has used mobile platforms as a distribution channels for the issuances of retail sukuk, little is known about mobile sukuk and its potential from the perspective Islamic social finance. This paper aims to explore the opportunities and challenges of mobile sukuk for social development, namely perpetual waqf mobile sukuk, where the concept of waqf is combined with qard. It is anticipated that the proposed type of sukuk has the potential to be used as an Islamic social finance instrument.

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Impozitarea veniturilor persoanelor fizice pe bază de norme de venit

Author(s): Delia David,Luminiţa Păiuşan,Ștefania Amalia Jimon / Language(s): Romanian Issue: 1/2022

The purpose of this paper is to present the specific features of income taxation of the self-employed population, based on income thresholds. Income thresholds are a fixed amount established by the General Regional Directorates of Public Finances for several economic activities performed by self-employed population and represent the taxation base for the income tax of self-employed persons. Our objective is to provide some guidelines on this method of taxation, given the increase of self-employment in recent years in Romania.

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Economic Development through Mortgage Loan Distribution in Indonesia

Author(s): Shapran Witdiyanto,Ariodillah Hidayat,Mukhlis Mukhlis,Sri Andaiyani / Language(s): English Issue: 1/2022

The growing population of Indonesia is increasing every year, which also leads to the growing need for people's residences. Of course, this affects the financial sector in terms of mortgage loans. Therefore, this paper is a study of the factors that affect the distribution of mortgage loans in Indonesia. This study uses multiple linear regression with ordinary least square analysis with the variables Residential Property Price Index, Lending Rate Credit, and Gross Domestic Product as the independent variable (X) and distribution of mortgages as the dependent variable (Y). The data used in this study are the quarterly time series from 2009 to 2021. Based on the results, the variables Residential Property Price Index, Lending Rate Credit, and Gross Domestic Product have a significant influence on mortgage loan distribution in Indonesia. So, the hope is that the government and the banks can wisely set Lending Rate Credit based on the Gross Domestic Product level of their territory.

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Corporate liquidity in normal and crisis times: what is the best yardstick?

Author(s): André Bastiaan DORSMAN,Wim WESTERMAN / Language(s): English Issue: 4/2021

Aim: This paper is meant to investigate measures that help to assess corporate liquidity in both normal and crisis periods, to find out what matters on corporate liquidity in crisis times. Design / research methods: We provide an overview of relevant liquidity measures used by both professionals and academics, apply regular liquidity measures on three major European electricity suppliers, study three local cases to find out how the recent COVID-19 crisis affected liquidity and provide an overview of liquidity management on 27 electricity, oil/gas and other multinational firms. Conclusions / findings: Liquidity measures concentrate on cash ratios, working capital ratios and in specific the cash conversion cycle (CCC). In crisis times, whereas priorities do change, liquidity measures should not. In the COVID-19 crisis, firms go for leaner operations, as well as financing adjustments when needed. Originality / value of the article: We plead for keeping a close eye on the CCC in both good and bad times. The article provides various recommendations to academics and practitioners.

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COMPARATIVE STUDY ON HUMAN RESOURCE MANAGEMENT, APPLIED IN PUBLIC HOSPITALS IN ROMANIA AND AUSTRALIA

Author(s): Laurentiu Barcan,Mihaela Barcan / Language(s): English Issue: 31/2018

Most of the literature has shown the importance of human resource management in developing the quality of health care services and found that providing financial incentives and motivation to work through the skills bonuses system improves the performance of people working in healthcare organizations. They can lead to a significant difference between the well-performing health organization and the health organization that is performing better or below average.

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