Journal of Finance, Business and Management Studies最新文献

“Net Profit Chain” Within an Instrumental Proposal of Management Accounting for Management Control 管理会计对管理控制的工具性建议中的“净利润链”

Journal of Finance, Business and Management Studies Pub Date : 2021-08-30 DOI: 10.26713/jfbms.v1i1.1755

Juan Ivanovich Pages

{"title":"“Net Profit Chain” Within an Instrumental Proposal of Management Accounting for Management Control","authors":"Juan Ivanovich Pages","doi":"10.26713/jfbms.v1i1.1755","DOIUrl":"https://doi.org/10.26713/jfbms.v1i1.1755","url":null,"abstract":"This work is aimed at developing an instrumental model of Management Accounting, oriented to Management Control. The current scenarios in which companies operate, globalized, with permanent and vertiginous changes in the environment and technologies, (Digital Age), regulations in the environment establish high competitiveness and short-term operational cycles Organizations establish strategic plans that must be conducted and directed by managers. Accounting information under standardsif they have improved the quality of the information, presents significant limitations for management control. Managers need to have information regarding costs, revenues and results attributable to their areas of responsibility. The proposed \"Net Profit Chain\" model is based on having a decentralized organizational structure in responsibility centers, the application of internal transfer pricing and Accounting by Responsibility Centers, which generates information for the different responsibility centers. The \"Net Profit Chain\" will allow to know the results of each segmented for the measurement of the performance and economic efficiency of each center, measuring the contribution of each of them in the generation of the net profit or net margin of the company.","PeriodicalId":307800,"journal":{"name":"Journal of Finance, Business and Management Studies","volume":"288 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131990907","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: 0

Certainty Equivalent Approach Management by Preparing and Maintaining Inspection Career Planning System 编制和维护检验职业生涯规划系统的确定性等效方法管理

Journal of Finance, Business and Management Studies Pub Date : 2021-08-30 DOI: 10.26713/jfbms.v1i1.1751

N. Farahmand

引用次数: 0

The Effect of Performance Appraisal Systems on Employees and Organizations in Omani Private and Governmental Institutions 绩效评估系统对阿曼私人和政府机构雇员和组织的影响

Journal of Finance, Business and Management Studies Pub Date : 2021-08-30 DOI: 10.26713/jfbms.v1i1.1753

Nouf Al-Habsi, Araby Madbouly

{"title":"The Effect of Performance Appraisal Systems on Employees and Organizations in Omani Private and Governmental Institutions","authors":"Nouf Al-Habsi, Araby Madbouly","doi":"10.26713/jfbms.v1i1.1753","DOIUrl":"https://doi.org/10.26713/jfbms.v1i1.1753","url":null,"abstract":"The aim of the research is to identify the impacts and outcomes of employee appraisal system on both employees and institutions for the Omani public and private organizations. The quantitative research method has been implemented via a survey approach for employees in both Omani public and private institutions. Data was collected from employees in Omani private and public sector companies. Data was analyzed using SPSS version 25.0. The investigation found that Omani employees are at above medium level of satisfaction towards the “used appraisal techniques” and the “duration of appraisal process” while they have less satisfaction towards the “Methods of appraisal reports” and “The responsible for the preparation of performance reports”. The investigation found high effectiveness of the appraisal systems implemented in their institutions towards the development of personal career of employees and the achievement of the organizations’ objectives.No significant difference found for the impact of implemented performance appraisal system different This study is important for the management of Omani organizations, as it pays the attention to the need to make some improvements in different sides of the currently implemented appraisal systems even in private or public sector organizations.","PeriodicalId":307800,"journal":{"name":"Journal of Finance, Business and Management Studies","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130425077","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: 0

Monetary Policy in a Linearized DSGE Model 线性化DSGE模型中的货币政策

Journal of Finance, Business and Management Studies Pub Date : 2021-08-30 DOI: 10.26713/jfbms.v1i1.1754

Mozaffar A. Chowdhury

引用次数: 0

The Impact of COVID-19 on Postgraduate Students 新冠肺炎疫情对研究生的影响

Journal of Finance, Business and Management Studies Pub Date : 2021-08-30 DOI: 10.26713/jfbms.v1i1.1773

Shaiful Annuar Khalid, Norshimah Abdul Rahman, R. Yusof, Noraini Nasirun

{"title":"The Impact of COVID-19 on Postgraduate Students","authors":"Shaiful Annuar Khalid, Norshimah Abdul Rahman, R. Yusof, Noraini Nasirun","doi":"10.26713/jfbms.v1i1.1773","DOIUrl":"https://doi.org/10.26713/jfbms.v1i1.1773","url":null,"abstract":"The COVID-19 outbreak has seen significant changes to lives when authorities imposed several regulations to curb transmission. These include movement restrictions, social imprisonment, closure of economic and social sectors including the education sector. One of the groups of students affected by the COVID19 pandemic is postgraduate students. This study was conducted involving postgraduate students in one of the institutions of higher learning in the north of peninsular Malaysia. In August 2021, a total of 47 postgraduate students were involved in an online survey using Google Form. The students were found to have devices for online learning using Google Meet, Zoom, Webex, and Youtube. Students also reported that they faced difficulty adjusting as well as financial stress. The students also reported that they did not face relationship problems and perceived that the university did support postgraduate students. Among the things that worry students are tuition fees, concerns about being infected with the COVID-19 epidemic, as well as the extension of the study period. Students also hope to use the facilities on campus more often and be appointed as teaching assistants.","PeriodicalId":307800,"journal":{"name":"Journal of Finance, Business and Management Studies","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130852561","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: 0