Search results for " asset"
showing 10 items of 187 documents
ACCOUNTING FOR BIOLOGICAL ASSETS
2014
One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations. In comparison with other economic branches, the agricultural activity is characterized by specific activities that require appropriate accounting attitudes.
Exploring citizens’ judgments about the legitimacy of public policies on refugees
2017
PurposeThe purpose of this paper is threefold: to introduce a theoretical frame regarding the meaning of legitimacy as an intangible asset of the public sector; to test a way of operationalizing legitimacy typologies that allows exploring and comparing how citizens from two countries evaluate the legitimacy of public policies; and to suggest implications for governments’ legitimacy-building strategies in shared international crisis, such as the refugees coming from the Syrian region.Design/methodology/approachBuilding on Suchman’s typology, it was defined and categorized different types of legitimacy into concrete measurable, communication related statements concerning consequential, proced…
CLUSTER APPROACH AS ONE OF DETERMINANTS FOR INCREASING COMPETITIVENESS OF RIGA FREEPORT
2011
The cluster-based approach offers a new way of dividing and understanding an economy and competitiveness. The main objective of the present study was to reveal the influence of industrial clusters on Freeport’s of Riga business competitiveness and integrated development. The cluster environment stimulates competitiveness and competition inside the cluster and the industry. One of the reasons for the current problems of Latvia’s competitiveness is the low level of business entities’ co-operation and business integration in the national economy of Latvia and the Freeport of Riga in particular. Companies are isolated in their approaches to increasing their competitiveness and entering the glob…
Goodwill and Criteria for its Recognition in Financial Statements
2004
The article summarises a research on goodwill which is one of the most controversial assets. The research includes a comparison between the descriptions of the economic nature of goodwill and an analysis of various valuation methods and accounting policies. The article discusses the internationally recognised problem that there coexist several accepted methods of accounting for goodwill arising from the acquisition of an enterprise, as a result of which the accountancy data of different enterprises and countries are incomparable.
Natural assets in the right-of-way of A-4 Motorway in the Góra Świętej Anny Landscape Park, Opole Region
2014
Construction of the A-4 Motorway section in the Opole Region begun in Summer 1997. Very soon vigorous resistance of ecological NGOs was encountered. The bone of contention was the section of motorway that passes through the Góra Świętej Anny Landscape Park and verges the natural reserve of strict protection Ligota Dolna where rare species of thermophilic plants are sheltered. Between 2011 and 2013 a detailed mycological, geobotanical, floristic and fauna research took place within the right-of-way of the A-4 Motorway section crossing the Góra Świętej Anny Landscape Park in the Opole Region. The survey revealed several rare and protected species of fungi, plants and animals along the road, i…
External Developmental Assets and Positive Identity Among Emerging Adults in Norway, Romania, Slovenia, and Turkey
2021
The present study adopts The Developmental Assets and Positive Youth Development (PYD) perspectives which (in contrast to the deficit-based approaches which highlight risks and deficit in youth development) claim that young people have potencies to achieve optimal development if supported by their social environment. Extant research indicates that developmental assets are linked with a variety of thriving indicators. The present research aimed to contribute to the PYD research by examining the external developmental assets (support, empowerment, and boundaries and expectations) emerging adults (N= 2055; age range = 18–28) perceived in their social environment and the level of their positive…
THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS LISTED AND TRADED ON BUCHAREST STOCK EXCHANGE
2015
Even though banks are playing the role of financial intermediaries, their main objective is to obtain profit. The most commonly used indicator of the profitability assessment, according to the shareholder vision is represented by the return on equity. This study has focused on achieving a factor analysis on financial profitability obtained by the top three commercial banks by using the Du Pont. The purpose of this analysis was to identify the causes rate developments. The analysis was done over a period of eight years, respectively from 2007 since 2014. Data were taken from the financial statements published by the three credit institutions. The results have demonstrated that banks in order…
Walory przyrodnicze pasa autostrady A-4 na terenie Parku Krajobrazowego Góra Świętej Anny w województwie opolskim
2014
Do budowy opolskiego odcinka autostrady A-4 przystąpiono latem 1997 r. Niedługo po rozpoczęciu budowy zaczęły się ostre protesty organizacji ekologicznych. Kością niezgody stał się jej odcinek przecinający Park Krajobrazowy Góra Świętej Anny, bezpośrednio sąsiadujący również ze ścisłym rezerwatem przyrody Ligota Dolna, chroniącym rzadką roślinność ciepłolubną. W latach 2011-2013 na terenie pasa drogowego autostrady A4 przechodzącego przez teren Parku Krajobrazowego Góra Świętej Anny w województwie opolskim przeprowadzono szczegółowe badania mikologiczne, geobotaniczne, florystyczne i faunistyczne. Na tym odcinku autostrady stwierdzono występowanie licznych rzadkich i chronionych gatunków gr…
Limits to Arbitrage and Interest Rates: a Debate Between Keynes, Hawtrey and Hicks
2018
International audience; This paper deals with a debate between Hawtrey, Hicks and Keynes concerning the capacity of the central bank to influence the short-term and the long-term rates of interest. Both Hawtrey and Keynes considered the central bank’s ability to influence short-term rates of interest. However, they do not put the same emphasis on the study of the long-term rates of interest. According to Keynes, long-term rates are influenced by future expected short-term rates (1930, 1936), whereas for Hawtrey (1932, 1937, 1938), long-term rates are more dependent on the business cycle. Short-term rates do not have much effect on long-term rates according to Hawtrey. In 1939, Hicks enters …
A fuzzy-set qualitative comparative analysis model to predict bank bailouts: a study of the Spanish financial system
2020
This paper examines the restructuring of the Spanish financial system. This study is justified by the massive economic and social impact of this process in Spain. Based on the annual accounts and the annual reports of Spanish credit institutions, a model was created to predict the possibility of bank failure or bailout. The variables were selected following a review of the literature. They included the legal form of the credit institution (savings bank versus bank), leverage, real estate investment, gross operating margin, staff costs and non-performing loans. Two variables that had not previously been used in studies of this type were also included in the model: risk-weighted assets and co…