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AN INSIGHT INTO HUMAN RESOURCE ACCOUNTING MODELS – NEED TO MEASURE HUMAN RESOURCE AS AN VALUABLE ASSET
Dr. Abid Yunus Salati
International Journal of Advance and Innovative Research , 2015,
Abstract: The success of any organization is contributed by physical, financial and human resources; however, the contribution of human resources is not truly recognized by traditional accounts. The traditional accounting practices consider human resource as an item of expense (just like any other revenue expenditure) and not as an asset. Therefore, only physical and monetary assets are included in financial statements. Thus, by expensing such a resource, the matching concept and by not disclosing the human resource as an asset, the convention of disclosure is violated by financial accounts. The absence of human resource as an asset in the balance sheet violates the accrual principles, discards matching principles, defies the principle of disclosure, and underrates the firm’s net worth current income and thereby not reflecting the true and fair view of the organization (Verma, 1999). This paper is an attempt to discuss some Human resource accounting models and exhibit its practical implementation (a HRA model adopted in SAIL) in measuring Human as an asset and live pillars of organizations.
Study on the Asset Impairment Accounting  [cached]
Shipan Sun,Xia Xu
International Journal of Business and Management , 2010, DOI: 10.5539/ijbm.v5n6p199
Abstract: To better perfect and perform the new asset impairment standards, this article studies the theoretical base, the range and characters, and the accounting manipulation space about the asset impairment, and relative advices to perfect the asset impairment accounting are proposed finally.
Social accounting –factor for developing the enterprise’s internal and external environment
Ungureanu, M.
Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences , 2012,
Abstract: Social responsibility represents a strategic approach that allows an economic entity to anticipate and solve its problems with third parties, for long-term successful projects. Thus, reputation becomes an invaluable asset which, although intangible, should be used with caution. This paper aims to analyze the role of the traditional accounting system, reflecting the impact of economic activities on the social environment in which they operate. It also makes reference to the opportunity to implement the concept of social accounting into enterprise practice, mainly by analyzing social policies’ costs and benefits.
CASH FLOW OPTIMIZATION AND ACCOUNTING IN THE ENTERPRISE
Svitlana Semenova
Social and Legal Sciences , 2018, DOI: -
Abstract: Foreign practice of financial management is increasingly drawn to the characteristics of cash flows in the assessment of the enterprise. The net cash flow is the objective result of the management, while the profit depends on the subjective approach of the adopted accounting policy. The financial situation of many enterprises in Ukraine is unsatisfactory. One of the ways to improve it is to optimize cash flows through balance and coherence between their individual types, to achieve a growth in net cash flow, which will increase solvency, financial sustainability and opportunities for self-financing of enterprises. According to the existing approach, cash flow optimization is viewed from the point of view of their time synchronization and balance in volume, before which cash flow equalization, maximization of net cash flow or provision of its target value. It is proved that most models of optimization of the balance of monetary assets are based on the definition of the minimum limit, but do not take into account the actual level of solvency of the enterprise, the objective lack of funds and circumstances associated with it.
Discovering and Leveraging the Most Valuable Links for Ranking  [PDF]
Hengshuai Yao
Computer Science , 2012,
Abstract: On the Web, visits of a page are often introduced by one or more valuable linking sources. Indeed, good back links are valuable resources for Web pages and sites. We propose to discovering and leveraging the best backlinks of pages for ranking. Similar to PageRank, MaxRank scores are updated {recursively}. In particular, with probability $\lambda$, the MaxRank of a document is updated from the backlink source with the maximum score; with probability $1-\lambda$, the MaxRank of a document is updated from a random backlink source. MaxRank has an interesting relation to PageRank. When $\lambda=0$, MaxRank reduces to PageRank; when $\lambda=1$, MaxRank only looks at the best backlink it thinks. Empirical results on Wikipedia shows that the global authorities are very influential; Overall large $\lambda$s (but smaller than 1) perform best: the convergence is dramatically faster than PageRank, but the performance is still comparable. We study the influence of these sources and propose a few measures such as the times of being the best backlink for others, and related properties of the proposed algorithm. The introduction of best backlink sources provides new insights for link analysis. Besides ranking, our method can be used to discover the most valuable linking sources for a page or Website, which is useful for both search engines and site owners.
On the Challenge of Accounting Standards for Enterprise towards Enterprise Internal Control  [cached]
Wenjun Chen,Shanshan Sui
Journal of Sustainable Development , 2009, DOI: 10.5539/jsd.v1n2p47
Abstract: With arrival of the information age, as well as the ever-changing and complicated capital and financial markets and financial instruments, the policy –making requirements of the enterprises on the faithful, accurate, reasonable, and effective financial and accounting information become more demanding. Enterprise internal control proves to be the basic safeguard to ensure the regular and reliable operation of the accounting information system. At the same time, the Ministry of Finance issued the Internal Control Standards - the Basic Norms and opinion-open drafts for 17 norms. The promulgation of accounting standards for enterprise has brought tougher internal control challenges.
Enterprise Internal Control and Accounting Information Quality  [PDF]
Mengmeng Luo
Journal of Financial Risk Management (JFRM) , 2017, DOI: 10.4236/jfrm.2017.61002
Abstract: Since the Enron, WorldCom financial fraud, issued after the Sarbanes-Oxley corporate internal control problem has received the widespread attention worldwide. In China, in June 2008, the ministry of finance, securities and futures commission, the national audit office, the China banking regulatory commission, insurance regulatory commission and other five ministries jointly issued the described as China’s version of Sarbanes-Oxley “enterprise internal control basic norms”, but the enterprise internal control system is not yet mature, mainly embodied in the internal audit, internal governance structure and the implementation of the internal control system, etc., thus causes problems in the quality of accounting (the accounting information fraud, etc.). So this article analyzes China accounting information and the current situation of internal control and the effect of internal control on the quality of accounting information, and puts forward constructive suggestions and comments.
Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise Документальное обеспечение учёта амортизации необоротных активов предприятия  [PDF]
Sazhynets Stepan I.,Trofymchuk Vera Ya.
Business Inform , 2013,
Abstract: The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the Tax Code of Ukraine and national standards of accounting and points at their individual differences and provides algorithms of charging. Specific templates of primary accounting documents are proposed for each of the methods of depreciation of capital assets and examples of their filling are given. В статье подчеркивается роль амортизации в процессе формирования себестоимости реализованной продукции и налогооблагаемой прибыли предприятия. Представлена краткая характеристика методов амортизации, предусмотренных в Налоговом кодексе Украины и национальных стандартах бухгалтерского учета, указано на отдельные их отличия и приведены алгоритмы начисления. Для каждого из методов амортизации необоротных активов предложены специфические формы первичных учётных документов и представлены примеры их заполнения.
森林资产会计核算体系构建
Forest Asset Accounting System Construction
 [PDF]

王晶
Modern Management (MM) , 2015, DOI: 10.12677/MM.2015.53006
Abstract:
随着经济的发展,资源短缺问题引起了世界各国的普遍关注。森林资源价值化研究是当前理论界研究的话题。本文在森林资产的概念和特点界定的基础上,构建了森林资产会计核算思路、内容,并以企业会计准则以及国际会计准则为基础,对森林资产的确认、计量、披露进行研究,构建出森林资产会计核算体系。
With economic development, resource shortage problem has caused widespread concern around the world. Research on the value of forest resources is the topic of the current theoretical research. Accounting ideas and contents of forest assets are established on the basis of the definition and characteristics of forest assets. Based on the accounting standards for business enterprises and international accounting standards, the recognition, the measurement and the disclosure of forest assets are studied. Forest asset accounting system is constructed.
Key Data Quality Issues for Enterprise Asset Management in Engineering Organisations
Shien Lin,Jing Gao,Andy Koronios
International Journal of Electronic Business Management , 2006,
Abstract: Data Quality (DQ) is a critical issue for effective asset management. DQ problems can result in severe negative consequences for an organisation. Several research studies have indicated that most organizations have DQ problems. In response to these problems, organisations have developed various policies (e.g. fair use of data, information privacy, etc). However, it is often difficult to implement these policies at the tacit and operational level, especially identifying the areas or problems to focus on. Through a case study with two state-wide Australian utility companies, this paper tries to present the DQ issues which emerged from a number of asset management processes. The findings are thought to be valuable for practitioners, especially policy implementers, who want to align policy with real-world business.
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