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IMPROVING THE ACCOUNTING OF GOODS AND MATERIAL RESOURCES BASED ON INTERNATIONAL STANDARDS
Get PDFThis article describes the improvement of inventory accounting based on international standards. As a result of the conducted research, proposals for improving inventory accounting based on the requirements of international standards are presented
Analysis of the Maximum Volume of Production in Cement Production Enterprises in Uzbekistan
Get PDFThis article covers the issues of implementation of analytical work on the contents of the indicators representing the volume of production developed by the author and their interrelationships. Based on the data of Ohangarontsement JSC, the leading enterprise producing cement products in Uzbekistan, the procedure for calculating the maximum volume of production, the theoretical and practical aspects of the indicators determined by mutual ratios of the proposed indicators representing the volume of production are explained. In the performed calculations, relative indicators, data grouping, logical analysis, index and small number methods were used, calculations were made and analytical solutions were given
Factors and Principles of Improving the Hierarchical System of Sale of Insurance Products
Get PDFThe article discusses the issues of managing the sales system in an insurance company, and also analyzes the importance of a vertically integrated sales system for insurance products and its impact on efficiency. Also, when implementing the tariff policy, it is proposed to develop a tariff system for groups of risk factors, and the influence of an insurance company on financial stability is also expressed
Improving the Financial Mechanisms for the Investment Activities of Insurance Companies in the CIS Countries (Commonwealth of Independent States)
Get PDFInvestment activity allows the insurance company to use part of the investment income received to compensate for the negative financial result of direct insurance operations in the event of an increase in losses, even in the event of an uneven distribution of risk or the occurrence of catastrophic risks. In such a situation, the assessment of investment potential should be given in terms of the ratio of insurance payments and premiums. The issues of improving the financial mechanisms for the investment activities of insurance companies in the CIS countries have not been fully studied in research and theoretical studies conducted within the framework of this topic. This provision determines the level of relevance of the studied scientific and practical problems and proposals and recommendations for their elimination
Accruals Management and the Financial Performance of Listed Manufacturing Companies in Nigeria
Get PDFThis research paper investigated the relationship between accruals management and the financial performance of listed manufacturing companies in Nigeria. In order to achieve the aim of the research, six specific objectives and hypothesis were proposed. Accruals management was measured by discretionary accruals (DACC) and non-discretionary accruals (NDAC) while financial performance was measured by return on assets (ROA); net profit margin (NPM); and return on capital employed (ROCE). Data for the research covered a period of 11 years from 2010 to 2020 for 20listed manufacturing companies - thus comprising 220) firm years. Analytical employed for the purpose of the research included descriptive statistics, Pearson correlation and panel least square (PLS) regression method as well as ADF unit root test. Findings of the research revealed that there is a negative non-significant relationship between discretionary accruals and return on assets; net profit margin; and return on capital employed. And non-significant negative relationship between non-discretionary accruals and return on assets; net profit margin; and return on capital employed. From the findings, it was concluded that both discretionary and non-discretionary accruals do not make meaningful contribution to financial performance. It is further concluded that the ability to control/manage the flow of accruals is very important to corporate organisations. The researcher thus recommended that manufacturing companies take more interest in controlling/managing their accruals. This is because accrual in its uncontrolled/unmanaged form (non-discretionary accruals) is clearly shown to be harmful to the organisation. Secondly, not only should action be taken to manage accruals, it is important that such decisions are made with a clear achievable objective like building up liquidity in organisation, shoring finances or providing incentives to stakeholders
Effective Leadership and Infrastructural Development in Rivers State
Get PDFThis study has extensively investigated leadership and infrastructural development in Rivers state. The objectives of the study, research questions as well as the hypotheses were formulated and tested. The data for the research was generated basically from the primary source. The questionnaire was the major instrument used to generate the data. The study determined the sample size from the population of the study. The determined sample size was tested based on the questions posed to respondents. The statistical analysis that was adopted is the chi-square statistical technique while the simple percentage was used to test the questionnaires, the chi-square was used to test the formulated hypotheses. The findings show that there is significance relationship between leadership discipline and infrastructural development. Also that leadership integrity has impact on infrastructural development
From Corruption to State Capture: Assessing the Relevance of Anti-Corruption Institutions in Ghana
Get PDFOver the course of time, corruption has evolved into a pervasive force that consistently undermines the moral fabric of society. It is widely acknowledged as the foremost impediment to a nation's progress, particularly in the realms of poverty alleviation and the reduction of inequality. This is especially true especially for developing countries like Ghana. The insidious and escalating nature of corruption renders it highly contagious across all sectors of society, thereby necessitating a thorough assessment of the phenomenon. Hence, the paper holistically, examined the issue of corruption specifically on the topic “from corruption to state capture, the relevance of anti- corruption institution”. Salient issues that surfaced included an overview of corruption and state capture, some anti-corruption institutions and their role as well as the challenges encountered by these anti-corruption institutions in performing their functions as well astheir role and significance in solving a state capture level of corruption through informal strategies like Co-optation, Control and Camouflage. The paper adopted a qualitative methodology for flexibility and broader data. Out of this a conclusion was drawn and some recommendations made for policy makers attention and action
Emotional Marketing is an Approach to Customer Happiness" an Exploratory Study of the Opinions of a Sample of Customers of Travel and Tourism Companies in the City of Mosul
Get PDFPurpose: The research aims to clarify the relationship between emotional marketing as an independent variable and customer happiness as a dependent variable, It was applied to a group of customers of travel and tourism companies in the city of Mosul.
Theoretical framework: The two researchers reviewed relevant references and research to crystallize the work of the theoretical framework to complete this study.
Design/methodology/approach: The two researchers applied the survey method Using a random sample of customers of travel and tourism companies in the city of Mosul; to collect primary data; Using (five Likergraded questionnaire).
Findings: The study findings cleared that emotional marketing has a significant impact on customer happiness. Therefore, it is necessary to better train employees in order to provide better service to these customers.
Research, Practical & Social implications: supporting the final findings of this study Results of other studies. It is clear that customers have increased their happiness when dealing with these companies because they have marketed the service emotionally to them. The results indicated that The need for the organization to focus on marketing campaigns to inform the customer of all new and innovative services.
Originality/value: This study didn't contain any part of any other published study of any other person, nor materials which has been accepted for possessing any scientific degree of any university
Blockchain in Finance
Get PDFBlockchain is basically a ledger of recorded financial transactions. This ledger is distributed, published, and stored in multiple locations. Blockchain is a decentralized record-keeping system that documents all transactions that happened on it. It facilitates safe, easy transactions, and builds trust between trading partners. When trust in the central hubs of finance is being increasingly questioned, decentralized systems like the blockchain that reduce the need for such trust become attractive. Blockchain provides a potentially attractive alternative way to organize modern finance. This paper provides a primer on the use of blockchain technology in finance
Prospects for Forming an Alternative Financial System
Get PDFLegal and financial relations in the conditions of a free market economy new by individuals voluntarily pooling their resources to the establishment of business entities and previously established ones leads to the expansion of the scope of activity through the financial market. Exactly in the financial market, which is distributed to various sectors of the national economy the main part of the income is formed, and these incomes are of economic development and serves as the main source of social development