Studies and Scientific Researches Economics Edition最新文献_第5页

GENDER IMPACT, TYPICAL PROFILES OF ACCESS TO CREDIT AND SAVINGS MARKETS: A CASE OF RURAL HOUSEHOLDS IN COTE D'IVOIRE 性别影响，进入信贷和储蓄市场的典型情况:以科特迪瓦农村家庭为例

Studies and Scientific Researches Economics Edition Pub Date : 2019-07-31 DOI: 10.29358/SCECO.V0I29.438

Ouoya Zrakpa Melaine

引用次数: 1

THE NUMBER OF EMPLOYEES, BASIC STATISTICAL INDICATOR OF LABOUR MARKET EVOLUTION. COMPARATIVE STUDY BASED ON DATA FROM BACAU COUNTY AND THE CENTRAL REGION OF MOLDOVA 雇员人数，劳动力市场演变的基本统计指标。基于巴考县与摩尔多瓦中部地区数据的比较研究

Studies and Scientific Researches Economics Edition Pub Date : 2018-12-30 DOI: 10.29358/SCECO.V0I0.419

Lacramioara Ciomartan

引用次数: 0

THE IMPACT OF FINANCIAL STATEMENT ANALYSIS ON THE PROFITABILITY ASSESSMENT (APPLIED STUDY OF KIRKUK COMPANY FOR PRODUCING CONSTRUCTIONAL MATERIALS) 财务报表分析对盈利能力评价的影响(以基尔库克建筑材料生产公司为例)

Studies and Scientific Researches Economics Edition Pub Date : 2018-12-30 DOI: 10.29358/SCECO.V0I28.417

Amanj Mohamed Ahmed

{"title":"THE IMPACT OF FINANCIAL STATEMENT ANALYSIS ON THE PROFITABILITY ASSESSMENT (APPLIED STUDY OF KIRKUK COMPANY FOR PRODUCING CONSTRUCTIONAL MATERIALS)","authors":"Amanj Mohamed Ahmed","doi":"10.29358/SCECO.V0I28.417","DOIUrl":"https://doi.org/10.29358/SCECO.V0I28.417","url":null,"abstract":"The present study entitled “financial statement analysis and assessing the profitability of the Kirkuk’s Company for producing constructional materials”. The main goal of the accounting department in the firms is to prepare the reliable financial statements in order to make their valid balance sheets, income statements and cash flow statement. This paper determines the confirming effects of the financial statement analysis to assess the profitability of the Kirkuk Company. The data in this study is based on the secondary data and it collected from the past and present performance of Kirkuk’s Company for producing constructional materials. To achieve the research goal, four categories of the financial ratios were utilized for testing the study’s hypothesis. This group of ratios was applied to assess the financial situation of the company in the years between “2005 to 2011” by using different techniques of financial statement analysis. The results clearly show that, there are insignificant relationships between profitability with asset regulated and assets utilization. At the same times, there is a weak relationship between profitability and liquidity.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91327121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

REINSURANCE UTILISATION AND DEPENDENCE ON THE FINANCIAL PERFORMANCE OF NON-LIFE INSURERS: EVIDENCE FROM NIGERIA 再保险利用和依赖非寿险保险公司的财务业绩:来自尼日利亚的证据

Studies and Scientific Researches Economics Edition Pub Date : 2018-12-30 DOI: 10.29358/SCECO.V0I28.428

Francis Sewhenu Dansu, Adebayo Obalola

引用次数: 0

AN ANALYSIS OF PALM OIL PRICE FLUCTUATION IN THE FOREIGN MARKET 国外市场棕榈油价格波动分析

Studies and Scientific Researches Economics Edition Pub Date : 2018-12-30 DOI: 10.29358/SCECO.V0I28.415

Mr. Buyung

引用次数: 1

SOME INSTRUMENTS USED TO ACHIEVE ENVIRONMENTAL PERFORMANCE IN TOURIST ACCOMMODATION UNITS 一些用于实现旅游住宿单位环境绩效的工具

Studies and Scientific Researches Economics Edition Pub Date : 2018-12-30 DOI: 10.29358/SCECO.V0I28.426

M. Ștefănică

引用次数: 0

INTERNAL CONTROL SYSTEMS AND ITS RELATIONSHIPS WITH THE FINANCIAL PERFORMANCE IN TELECOMMUNICATION COMPANIES “A CASE STUDY OF ASIACELL” 电信公司内部控制制度及其与财务绩效的关系——以亚洲电信为例

Studies and Scientific Researches Economics Edition Pub Date : 2018-11-25 DOI: 10.29358/SCECO.V0I28.416

Amanj Mohamed Ahmed, A. Muhammed

{"title":"INTERNAL CONTROL SYSTEMS AND ITS RELATIONSHIPS WITH THE FINANCIAL PERFORMANCE IN TELECOMMUNICATION COMPANIES “A CASE STUDY OF ASIACELL”","authors":"Amanj Mohamed Ahmed, A. Muhammed","doi":"10.29358/SCECO.V0I28.416","DOIUrl":"https://doi.org/10.29358/SCECO.V0I28.416","url":null,"abstract":"The overall objective of this study was to establish the effects of internal controls on the financial performance of Asiacell as a telecommunication company in Kurdistan Region of Iraq. This was achieved by looking at the effect of control environment, risk assessment, information and communication, control activities and monitoring on the return on asset of the selected company. The study used both primary and secondary techniques to collect the data. In the model, the dependent variable is financial performance while the independent variables are the components of internal controls. After analyzing the audited financial statements and filling the questioners by the employees of the selected company, the findings of the study showed that there is a significant relationship between internal controls and financial performance. The dependent and the independent variables in the study indicated a relationship with control environment, risk assessment. Information and communication and control activities illustrated a positive relationship with the financial performance while monitoring showed a negative relationship with financial performance. The study also found that, Asiacell had invested on effective internal control systems, thus, it had a better financial performance as compared to the related firms that had a weak internal control system. The study further recommends that the governing body, possibly supported by the audit committee, should ensure that the internal control system is periodically monitored and evaluated by the respective managers.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76923151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

Influencing Factors of Corporate Risk Disclosure Rate on Banking Industry in Indonesia 印尼银行业企业风险披露率的影响因素

Studies and Scientific Researches Economics Edition Pub Date : 2018-07-31 DOI: 10.29358/SCECO.V0I27.406

Harri Baskoro Adiyanto

引用次数: 2

EVOLUTION OF THE EU ORGANIC FOOD MARKET AFTER 2010 2010年后欧盟有机食品市场的演变

Studies and Scientific Researches Economics Edition Pub Date : 2018-07-31 DOI: 10.29358/SCECO.V0I27.408

L. Ţimiraş

引用次数: 0

THE ROLE OF CORPORATE GOVERNANCE IN ACHIEVING ACCOUNTING INFORMATION QUALITY (FIELD STUDY IN THE MISHRAQ SULFUR STATE CO.) 公司治理在实现会计信息质量中的作用(在mishraq硫磺州公司的实地研究)

Studies and Scientific Researches Economics Edition Pub Date : 2018-07-31 DOI: 10.29358/sceco.v0i0.399

M. Alsalim, Honer Amin, Ali Youssef

{"title":"THE ROLE OF CORPORATE GOVERNANCE IN ACHIEVING ACCOUNTING INFORMATION QUALITY (FIELD STUDY IN THE MISHRAQ SULFUR STATE CO.)","authors":"M. Alsalim, Honer Amin, Ali Youssef","doi":"10.29358/sceco.v0i0.399","DOIUrl":"https://doi.org/10.29358/sceco.v0i0.399","url":null,"abstract":"Under the new worldwide changes that were produced by the economic data and technological revolution, corporate governance considered as one of the modern terms. Its importance increased in the business sector because it plays a role in managing any company, and protecting the shareholders’ rights. There are several thoughts on the importance of corporate governance. Some thought that corporate governance is important in the public sector because it influence the economy. Others thought corporate governance is very important in the privet sector. The importance of the term, corporate governance, increased in all institutions and in all advanced and emerging economies in the last few decades especially after the economic and financial crisis that many countries underwent. These crisis affected the global financial market; such as, the crisis in Southeast Asia in 1997. Moreover, many major international companies especially the American companies collapsed in Fall 2008 because they used complex accounting methods in order to hide their loses and manipulate the rights of people; such as, shareholders, lenders, suppliers, and even the civil society. Hence, the governance became one of the important topics that are applied in both privet and public companies. The reason many shareholders lost their trust in the financial market is that companies’ managers and auditors concealed the financial and accounting statements that are applied in all kind of companies. Mistrust was created in the financial reports, and it increased anytime one of the huge companies stumbled. Therefore, this study shows the overlapping and reciprocal relationship between corporate governance and the accounting information quality. Apparently, the accounting information is affected by the rules and mechanisms of governance, and applying it means increasing the trustworthy of the accounting information that are included in financial statements that were prepared for all interested parts.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79018814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6