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This study provides an overview of International Financial Reporting Standards (IFRS) and highlights implications on Canadian Generally Accepted Accounting Principles (CGAAP) besides the influence IFRS will have on their future representation of Financial Statements — Annual Reports. However, the IFRS has developed a conceptual framework for the preparation and presentation of Financial Statement,...
While many European countries are implementing different capacity remuneration mechanisms (CRMs) or capacity markets, the Russian electricity industry faces the consequences of the capacity market with CRMs, i.e. capacity oversupply. Russia introduced the capacity market and CRMs for new capacity construction in 2011. Ideally, old inefficient generation should have exited the market leaving new and...
The collapse of the housing sector in 2007–2008 offset the global financial crisis which lead to the decoupling of most economies around the world leading to a spillover which affected most countries. India was also impacted by this crisis and especially the trade channel had a greater effect. This study focuses on understanding the impact of the financial crisis on the basic metal industry. A sample...
In designing configure-to-order production systems for a growing product variety, companies are challenged with an increased complexity for obtaining high productivity levels and cost-effectiveness. In academia several optimization methods and conceptual frameworks for substituting components, or increasing storage capacity have been proposed. Our study presents a practical framework for quantifying...
On the basis of comprehensive analysis of the traditional evaluation method, this paper proposes a financial competitiveness evaluation model combining the entropy weight method and grey correlation theory, better overcome the incompleteness and uncertainty of information, and reveal the implicit relationship between the sample indicators, provides a practical and feasible method to analyze and evaluate...
Cognitive systems may support different tasks for intelligent company management. Such systems play an important role in evaluation of different enterprise conditions, and allow predicting future company developments. Such systems are able to forecast future company states thanks evaluation of different local and global parameters connected with particular company. This paper presents a comparative...
R&D investment strategy is important for the growth of an enterprise profit. However, there is always a trade-off between short-term profits and R&D expenditure for the firm's decision-making. In this decision-making, R&D investment by an enterprise is considered as a combination between the ‘genotype’ of the industry that the enterprise belongs to and the ‘phenotype’ of the enterprise...
In the 1990s, the companies in China have Cross-shareholdings phenomenon, after 20 years, the Cross-shareholding phenomenon has more and more influence on the companies, especially on the profitability, and cannot be ignored. Based on the current theoretical achievements about cross-shareholding by domestic and foreign scholars, we analyze the relationship between the cross-shareholding ratio and...
The rapid development of cultural media industry has become a new economic growth point of the national China's economy. This paper utilizes multivariate statistical method, and carried carries out the factor analysis of 14 key financial indicators for 39 listed companies in 2013 of the China's cultural media industry. Four common factors are extracted as: company scale merit factor, company profitability...
This paper selects 12 publishing listed companies in China as research sample, uses the factor analysis method to make a comprehensive evaluation and comparative analysis of the growth of publishing listed companies in 2012–2013 according to four respects including profitability, operation ability, debt paying ability and development ability. Finally, we find that the profitability is not strong for...
Based on the research of the existing literature, this article especially added some factors, such as operating leverage and sustainable growth rate; to evaluate the Guangdong listed small and medium-sized enterprise sustainable development ability. This article selects the 2013 annual report data from the GTA CSMAR Database and uses the factor analysis and the cluster analysis of SPSS22.0 multivariate...
This study adopts the method of factor analysis, and focuses on the asset quality of 16 listed banks in 2009–2013.This paper chooses 13 major indexes from four aspects: assets structure ratio, asset management effectiveness, profitability and risk to make the comprehensive analysis, and calculates F value of the quality of listed bank assets. By comparing the F value, we find that the scores of state-owned...
Net Present Value (NPV), Weighted Average Cost of Capital (WACC), Internal Rate of Return (IRR), and Total-Life Cost of Capital (TLCC) are economic concepts widely used in capital budgeting to measure and compare the profitability of investments. More specifically, in the electricity sector these measures, with the Levelized Cost of Energy (LCOE), are very often used to assess investments in generation...
Information and communication technology (ICT) in today's developing world, is on the assets and necessities for development and growth of companies, especially for small and medium sized enterprises (SMEs) which play an important role in the economy of each and every country and are capable of bringing about results like effectiveness, profitability, decreasing trading costs, better marketing and...
In the last half decade or so, the buzz phrase in the business and research arena is Big Data and Big Data Analytics. One industry that can reap substantial benefits from big data and analytics is the mobile phone industry. Nigeria in the West Africa is one country where mobile phone market is considerably big. Over 90 per cent of individuals and corporate businesses completely rely on the mobile...
The flow of returned products is becoming a significant concern for many manufacturers. The total value of commercial returns, which is defined as products returned by customers for any reasons within a specified warranty period, is estimated at about $100 billion a year in the United States. Therefore, these returns need to be remanufactured, recycled, and reused in order to utilize their value and...
In Taiwan, solar power is a potential renewable energy to develop because of sufficient sunshine. From environmental and economic aspects, the government has conducted a policy to subsidize the individuals on installing the solar photovoltaic system from both financial assistance and buy-back assurance such as Feed-in Tariff scheme. It is an incentive for people invest such that both economic-benefits...
Rapid changes of market demands resulted in emergence the numbers of manufacturing concept; i.e. Lean Manufacturing (LM), Agile Manufacturing (AM), Responsive Manufacturing (RM), Reconfigurable (ReM), and Sustainable Manufacturing (SM). However, the models of manufacturing concept have been presented independently. In this study, the model of Fit Manufacturing (FM) concept is developed through the...
In this paper the semantic analysis procedures will be adopted for enterprise management and strategic-decision making tasks, using cognitive information systems. These systems are used to perform the semantic analysis of the enterprise financial condition. Semantic analysis is conducted on the basis of linguistic formalisms, defined according to the analyzed data sets. Essence of this approach is...
This paper gives an empirical study on determinants of capital structure of Chinese-listed companies using firm-level panel data. The study employs a new database containing the accounting data from 89 non-financial companies listed on the Shanghai and Shenzhen Stock Exchange during the period time of 2003 to 2005. It employs six index variables as independent variables, and finds main affecting factors...
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