26 research outputs found
Accounting for trends: relevance, explanatory and predictive power of the framework of triple-entry bookkeeping and momentum accounting of Yuji Ijiri.
No full textNSO 2023, 2021, 2019, 2017, 2015, 2013 Nationaal Salaris Onderzoek - National Salary Survey - The Netherlands
No full textBi-annual survey of the Dutch labor market with particular focus on salary and demographic characteristics of employees. The study is a joint project of Intermediair and Nyenrode Business University. The authors are Prof. Dr J.J. (Jaap) van Muijen (Nyenrode) and Dr E. (Eric) Melse (Amsterdam University of Applied Sciences, AUAS). The reports are open access publications
Uma contribuição da contabilidade momentum para a contabilidade gerencial: um estudo de caso
No full textEste trabalho de pesquisa teve como objetivo aplicar em uma empresa brasileira do
segmento educacional, o SENAC de São Paulo, os índices desenvolvidos por Eric
Melse, em seu artigo publicado em 2004 na revista Balance Sheet, utilizando os
conceitos da contabilidade momentum, intitulado Accounting in three dimensions: a
case for momentum, em que analisou os dados da empresa Robert Half International
Incorporated entre 1987 e 2002. A pesquisa avaliou as informações geradas pela
contabilidade momentum, como instrumento de contabilidade gerencial, por meio da
aplicação do estudo de caso. Este trabalho se justifica pela possibilidade de se
apresentar como uma nova ferramenta gerencial de tomada de decisão, dado o seu
benefício de trazer uma forma diferente de analisar as empresas, agregando novos
fatos econômico-financeiros para a análise dos gestores, colaborando assim com a
tomada de decisão, seja de longo ou curto prazo. O trabalho de pesquisa foi
conduzido de forma qualitativa exploratória. Os dados foram coletados por meio dos
demonstrativos contábeis da empresa no demonstrativo dos últimos 10 anos, de
2002 a 2012. Concluiu-se que os índices desenvolvidos por Eric Melse sobre a
Contabilidade Momentum podem contribuir para a Contabilidade GerencialThe present research aimed to apply in a Brazilian company in the educational segment, SENAC São Paulo, the indices developed by Eric Melse, in his article published in 2004 in the journal Balance Sheet using the concepts from accounting with the title momentum Accounting in three dimensions: the case for momentum, where he analyzed the data of company Robert Half International Incorporated during the period from 1987 to 2002, the research assessed the information generated by the momentum accounting as a tool of management accounting through the application of case study and justifies itself as possibility to present itself as a new tool of managerial decision-making, given its benefit to bring a different way of analyzing companies, adding new facts for the analysis of financial managers and thus collaborating with the decision-making is long or short term. The research work was conducted exploratory qualitatively. The data were collected through the company's accounting statements in the statement of the last 10 years from 2002 to 2012. The research concluded that the indices developed by Eric Melse Momentum accounting can contribute to managerial accountin
Exploring linear growth retardation in Rwandan children: Ecological and biological factors
No full textBackground: Stunted linear growth and anaemia are major public health concerns in low-income countries, with a disproportionate global burden affecting Sub-Saharan Africa. In Rwanda, stunting among children under five years of age is still high (38%) and it affects more boys compared to girls (43% vs. 33%). However, no studies have tried to explain the causes of this sex disparity so far. Furthermore, anaemia prevalence hits its peak at infancy, with 72% and 61% of children being anaemic at 6-8 and 9-11 months of age, respectively. Little is known about the causes of anaemia including the contribution of iron deficiency. Therefore, understanding the context-specific factors of poor linear growth and anaemia is key to targeting evidence-based interventions for accelerating the reduction in the magnitude of these two forms of undernutrition. Our research aimed to explore the aetiology of stunted linear growth and anaemia in the Rwandan context.Methods: We analysed cross-sectional data of 1228 children aged 6-23 months from eight districts with a high burden of malnutrition in Rwanda collected in 2014-2015 as the baseline survey of a nutrition program. Then we conducted a longitudinal study on 192 mother-child pairs living in a rural area of one district of these eight districts. From birth to 1 year of age, anthropometric measures, morbidity, and feeding data were collected monthly. The child’s length and its potential predictors were analysed using a linear mixed model. We stratified the analysis by age ranges of 0-5, 6-12, and 0-12 months to consider the differences in the start of feeding practices. In the longitudinal study, we, further, measured haemoglobin concentration and collected blood samples from the mother-child pairs at birth and at 4 and 12 months post-partum. Ferritin, sTfR, CRP, and AGP concentrations were measured using a sandwich ELISA technique. Haemoglobin and ferritin values were adjusted for altitude and inflammation, respectively. Finally, in a methodological study, we used a convenience sample of 13 pairs of mothers and babies aged 2 to 4 months who were exclusively breastfed and healthy to assess breastmilk intake using the deuterium dose-to-mother technique.Results: The findings from the analysis of the cross-sectional data confirmed that stunting significantly affected more boys than girls, with a prevalence of 43.3% vs. 28.0%, respectively. Being fed porridge as first weaning food as opposed to cow’s milk was a significant factor for stunting in boys solely (PR=1.44, 95% CI=1.07-1.94, p-interaction=0.048) while discontinued breastfeeding was a significant factor in girls only (PR=1.49, 95% CI=1.05-2.11, p-interaction=0.017). The results from the longitudinal study showed that children were already born with length deficits of -1.4 cm, which gradually deteriorated to -2.7 cm at 12 months of age. Significant predictors of decelerated linear growth were late initiation of breastfeeding (-0.73 cm, 95% CI: -1.45, -0.01) in the age range of 6-12 months, high breastfeeding frequency (-0.01 cm per additional feed, 95% CI: -0.02, -0.00) from 0-5 and 0-12 months, and early introduction of complementary feeding (-0.69 cm, 95% CI: -0.90, -0.49) from 0-12 months. Moreover, the duration (days) of diarrhoea or malaria illnesses significantly predicted decreased linear growth depending on the age range. Meal frequency, dietary diversity, and acceptable diet did not significantly predict linear growth. Conversely, the study confirmed a strong positive effect of birth weight and birth length on postnatal linear growth. We saw that at 4 months of age, anaemia, iron deficiency (ID), and iron deficiency anaemia (IDA) occurred in 73%, 10%, and 8%, respectively while at 12 months of age, anaemia reduced to 48% and both ID and IDA increased to 28% and 18%, respectively. At 4 and 12 months of age, ID contributed 10% and 36.5% to anaemia cases, respectively. Dietary iron intake tended to significantly predict iron deficiency (PR=0.79, 95% CI: 0.62, 1.03), but not anaemia or iron-deficiency anaemia at 12 months of age. However, the duration of being ill with malaria was significantly associated with anaemia (PR=1.05, 95% CI: 1.00-1.10), ID (PR=1.09, 95% CI: 1.04-1.15), as well as with IDA (PR=1.15, 95% CI: 1.06-1.25). In addition, the presence of inflammation predicted anaemia (PR=1.01, 95% CI: 1.01-1.10). Iron deficiency at 12 months of age occurred less often when children had higher body iron reserves at 4 months of age (PR=0.73, 95% CI: 0.59, 0.89). Lastly, the findings from a small methodological study showed that the mean breastmilk intake based on saliva samples was significantly higher than that based on urine samples (854.5 g/day vs. 812.8 g/day, p=0.029).Conclusions: Stunted linear growth among boys is higher than among girls in Rwanda and this seems to be most strongly related to the nutritional quality of foods during the complementary feeding period. However, children in Rwanda are already born with a length deficit, which gradually deteriorates with the child’s age without any signs of catch-up growth during infancy. Late initiation of breastfeeding, high breastfeeding frequency, early introduction to complementary feeding, and the duration of diarrhoea and malaria illnesses are significant correlates of decelerated linear growth. However, none of the indicators of complementary feeding practices is significantly related to linear growth, anaemia, ID, and IDA. However, dietary iron intake is weakly associated with iron deficiency, but not with anaemia or iron deficiency anaemia. The duration of malaria infection significantly predicts anaemia, iron deficiency, and iron deficiency anaemia at 12 months of age.Considering these findings, prenatal interventions seem to be crucial to ensure that children are born with adequate body dimensions and iron reserves, which should give a strong foundation to sustain postnatal growth and iron status. Moreover, improving the quality of complementary foods is central to prevent any deterioration of their nutritional status from 6 months of age onwards. However, to make dietary interventions effective, infectious diseases must be controlled
The Financial Accounting Model from a System Dynamics' Perspective
No full textThis paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articulated in that form the accounting equation is enabled to be defined as a dynamic stock and flow model expressing the two dimensions of the double-entry accounting system. With that formal foundation it is argued that the accounting model is capable to simulate financial dynamics as well as be integrated with models that express operational and world dynamics. Thus we prove that it is possible to design and build a dynamic business model that can meet requirements of management accounting (ex ante, before the fact) as well as financial accounting (ex post, after the fact). We conclude that the dynamic accounting model can be made relevant for strategic planning and control purposes and be integrated within a System Dynamics model designed for such purposes.dynamic accounting model, accounting simulation, System Dynamics
Accounting in three dimensions: a case for momentum revisited
No full textPurpose – This paper aims to extend an earlier analysis of the profitability of an individual firm operating in the professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri. Design/methodology/approach – The paper presents a “common-size-format” model of balance-sheet momentum, an approach typical of financial statements' mathematical analysis. Findings – Common-size-format momentum ratios offer an alternative measurement of (the change of) business performance. They model stabilizing phenomena that might develop very differently from ratios like return on total assets or return on equity and thus provide important informational signals to the analyst of financial statements. The common-size-format ratio of net wealth momentum herein discussed is proposed as a supplemental measurement for business performance analysis. Originality/value – The paper discusses a new method for performance measurement and risk analysis.Accounting, Accounting theory, Performance measures, Risk analysis
The Financial Accounting Model from a System Dynamics' Perspective
No full textThis paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articulated in that form the accounting equation is enabled to be defined as a dynamic stock and flow model expressing the two dimensions of the double-entry accounting system. With that formal foundation it is argued that the accounting model is capable to simulate financial dynamics as well as be integrated with models that express operational and world dynamics. Thus we prove that it is possible to design and build a dynamic business model that can meet requirements of management accounting (ex ante, before the fact) as well as financial accounting (ex post, after the fact). We conclude that the dynamic accounting model can be made relevant for strategic planning and control purposes and be integrated within a System Dynamics model designed for such purposes
A note on creating inset plots using graph twoway
No full textInset plots can be used to “zoom in” on densely populated areas of a graph or to add extra relevant data in the form of, for example, distribution plots. However, the standard Stata command for combining plots, graph combine, does not permit this type of seamless integration. Each plot within a graph combine object is allocated a grid cell that cannot be placed within another grid cell— at least not without certain (invariably unwanted) graphical complications. We present a fairly simple work-around to this issue using reproducible examples. The main idea is to plot insets along a second axis and then artificially modify the range of this axis to constrain the inset plot within a specified area of the main graph. Additional tips are included for producing more intricate, multilayered inset graphs
SBR in bedrijf: Een Onderzoek naar de mogelijkheden van Standard Business Reporting voor MKB-bedrijven in Nederland
No full textVanaf 2013 kunnen bedrijven – of hun financiële intermediair – voor het indienen van belastingaangiften, jaarrekeningen en financiële rapportages gebruik maken van een nieuwe elektronische standaard: Standard Business Reporting (SBR). Voortaan kunnen bedrijven rechtstreeks via hun administratiesoftware gegevens uitwisselen met overheidsinstanties, banken en intermediairs. De Rijksoverheid beoogt met SBR de administratieve lastendruk voor het Nederlandse bedrijfsleven te verlichten. Nu SBR een feit is, rijst de vraag op in hoeverre ondernemers op de hoogte zijn van de mogelijkheden en gevolgen die de invoering ervan met zich meebrengt. Het expertisecentrum Instant Reporting en het lectoraat Online Ondernemen van de Hogeschool van Amsterdam hebben dit onderzocht in samenwerking met zeven brancheorganisaties. De Hogeschool van Amsterdam wil hiermee nadrukkelijk de discussie bevorderen tussen brancheverenigingen, de Rijksoverheid, banken, intermediairs en leveranciers van administratiesoftware over wat SBR het MKB te bieden heeft. Deze publicatie is uitgegeven door het Centre for Applied Research on Economics & Management (CAREM) en het expertisecentrum Instant Reportingvan het domein Economie en Management van de Hogeschool van Amsterdam. CAREM is een centrum voor praktijkgericht economisch onderzoek gericht op kennisontwikkeling. Het expertisecentrum Instant Reporting bundelt de aanwezige kennis op het gebied van SBR en stelt studenten in staat na hun afstuderen de arbeidsmarkt te betreden met de vereiste actuele kennis over SBR
SBR nuttig voor MKB?
No full textTachtig procent van de ondervraagde mkb-bedrijven heeft nog nooit van SBR gehoord, blijkt uit onderzoek van de Hogeschool van Amsterdam (HvA). Slechts 34 procent van de bedrijven die wel weten wat SBR is, hoorde hierover van hun accountant: het informeren van ondernemers staat kennelijk nog niet hoog op de agenda bij accountants
