33 articles for “Financial Report”

Research ArticleOpen accessIn the abstractAn Assessment of the Effect of Education, In-Service Training (IST) and Tenure on Healthcare Performance: A Cost-Optimizing PerspectiveNestor Asiamah, Henry Kofi Mensah, Eric Fosu Oteng-AbayieHealthcare institutions, governments and other stakeholders have over the years used employee education, in-service training and tenure prolongation to enhance the job performance of health professionals, which is termed healthcare performance in this study. The lack of adequate financial resources may however leave employers with the sole option of applying only one of these methods. This study attempts to identify … …Current Research in Psychology, Vol. 7, Issue 2 · 24 Dec 2016 · 10,204 accessesView PDF Cite

EditorialOpen accessIn the abstractAn Opportunity for the Agricultural Sector: The Renewable Energy SourcesRiccardo Testa, Salvatore TudiscaToday, among the most important issue for energy decisions by policymakers, there are security challenges and environmental impacts on climate change and economic aspects. Since the seventies, in fact, global warming and environmental issues have had an increasing importance in international debate, attracting the attention of several scientific studies (Landi and Benelli, 2016). Many of these studies denoted that over … …American Journal of Agricultural and Biological Sciences, Vol. 11, Issue 3 · 6 Sep 2016 · 8,092 accessesView PDF Cite

Research ArticleOpen accessIn the abstractDo Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees' and Environmental Dimensions?Mohammad Ebrahim NawaisehThe paper empirically tests the impact of company size and financial performance on Corporate Social Responsibility Disclosure (CSRD), from the Employees' and Environmental Dimensions perspective with reference to the disclosure frequency and quality of these dimensions among Jordanian industrial public share holding companies; whether there is an impact of firm size measured by total assets, ROA, ROE and Leverage on … …American Journal of Applied Sciences, Vol. 12, Issue 12 · 29 Nov 2015 · 8,326 accessesView PDF Cite

Research ArticleOpen accessIn the abstractA Comparative Analysis for the Accounting Reporting of ‘Employee Benefits’ Between IFRS and Other Accounting Standards: A Case Study for the Biggest Listed Entities in GreeceKonstantinos J. Liapis, El ThalassinosThe main aim of this study is to illustrate a comparative analysis for the accounting reporting of "employee benefits" between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 8,086 accessesView PDF Cite

Research ArticleOpen accessIn the abstractMathematical Optimum of the Audit SampleGeorgeta Ancuta Span, Irimie Emil PopaProblem statement: The primary objective of any audit mission is to obtain a high level of assurance on the fact that financial statements are prepared in accordance with a general financial reporting framework. Getting an absolute level of assurance is not possible due to the complexity and big number of transactions and operations found in practice. This research aims to … …American Journal of Applied Sciences, Vol. 9, Issue 8 · 2 Jul 2012 · 7,418 accessesView PDF Cite

Research ArticleOpen accessIn the abstractSuccess in Business-A Brand Equity PerspectiveSheng Chung LoProblem statement: The study has been mainly attempted to find out the impact of the brand equity in overall success of the firm. The research has primarily been created to present a study on the significance of brand equity and its relevance in affecting the financial performance of the organization. Approach: The study has been conducted on the basis of … …American Journal of Applied Sciences, Vol. 9, Issue 3 · 27 Jan 2012 · 7,265 accessesView PDF Cite

Research ArticleOpen accessIn the abstractForecasting Financial Market Annual Performance Measures: Further Evidence+Edward J. Lusk, Michael Halperin, Atanas Tetikov, Niya StefanovaProblem statement: Forecasting is simple; producing accurate forecasts is the essential task. Experience suggests that financial managers often assume that because models used in forecasting are appropriate that they are effective. This study addresses this assumption. Effective is taken to mean forecasts where the Absolute Percentage Error (APE) is equal to or less than 10%. It has been reported that … …American Journal of Economics and Business Administration, Vol. 2, Issue 3 · 30 Sep 2010 · 7,526 accessesView PDF Cite

Research ArticleOpen accessIn the abstractIncome Statements Transparency and Firms' Characteristics of Companies Listed on the Bursa MalaysiaSazilah Mohd Saad, Syed Noh Syed Ahmad, Kamaruzaman Jusoff et al.Problem statement: This research was intended to contribute to the one of Corporate Governance mechanism on transparency and disclosure on the financial statements. Approach: As in the recent development of findings from Financial Statements Review Committee (FSRC) that company did not disclose of Material expenses and not classified accordingly. Results: This study provides an evidence for the transparency level on … …American Journal of Applied Sciences, Vol. 6, Issue 9 · 30 Sep 2009 · 7,527 accessesView PDF Cite

Research ArticleOpen accessIn the abstractDeterminants of Outward Foreign Direct Investments from Small Island Developing StatesDensil A. WilliamsProblem statement: Although there is a burgeoning literature on the rise of Multinational Enterprises (MNEs) from developing economies, comparatively less work exists on MNEs from small, developing economies. Given the precipitous rise in the level of outward foreign direct investments from small, economies, it is still not clear in the academic literature and for policy purposes, those factors in the … …American Journal of Economics and Business Administration, Vol. 1, Issue 2 · 30 Jun 2009 · 7,325 accessesView PDF Cite

Research ArticleOpen accessIn the abstractDisposition of Human Resource Development Structure in Manufacturing Firms in MalaysiaAbdullah HaslindaProblem statement: Human Resource Development (HRD) is rapidly gaining importance in manufacturing firms in Malaysia, as there are strong driving forces such as legal, financial and infrastructural support from the Government. This is because the Government believes that investment in human capital is key to the success of the country’s economy. However, this strategy may not be effective without the … …Journal of Social Sciences, Vol. 5, Issue 1 · 31 Mar 2009 · 7,620 accessesView PDF Cite