This paper focuses on investor relations （IR） as an element of companies＇ communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock excha...This paper focuses on investor relations （IR） as an element of companies＇ communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock exchange market in particular. The study is illustrated with an example of IR in Poland, a relatively new European Union （EU） member state and an emerging market. As can be seen, IR goes beyond the traditionally understood maintenance of communication with the capital market. It is also shown that the main role of IR ought to be the reduction of investment risk and enhancement of the companies＇ value, which is of particular significance in light of the current globalization of capital markets. It has been found that Polish companies, especially those listed on the Warsaw Securities Exchange （WSE）, commonly rely on IR as a means of communication with the environment. And yet, as the results of the analysis show, the quality of that communication is still far from satisfactory, despite efforts undertaken by various external entities to encourage more focus on the development of IR, or understanding of the company＇s relevant staff of its important role.展开更多
As earnings power is one of the primary capacities for commercial banks, by analyzing several indexes on banks' operation performance, this article compared the earnings power between the state banks and the stock...As earnings power is one of the primary capacities for commercial banks, by analyzing several indexes on banks' operation performance, this article compared the earnings power between the state banks and the stock banks in China. Through the analysis, some problems of domestic banks may be found and pointed out that the commercial bank should stress on the target of profit maximum to avoid the financial risks. With enough earnings power, the domestic banks can take the challenge with those foreign banks entering domestic money market.展开更多
The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on tempora...The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards （IAS）/International Financial Reporting Standards （IFRS） and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item ＂goodwill＂. The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item ＂goodwill＂, is proposed.展开更多
Nowadays, the chain management, as an important core to financial management, has become the consensus of entrepreneurs and economic circles. As a well-developed retailing enterprise in Hubei province, the financial m...Nowadays, the chain management, as an important core to financial management, has become the consensus of entrepreneurs and economic circles. As a well-developed retailing enterprise in Hubei province, the financial management of Wuhan Zhongbai Group Co., Ltd serves a good references for other enterprises. This thesis aims to provide some references for other regional retailing enterprises through analysis on the financial status of Wuhan Zhongbai Group Co., Ltd.展开更多
The purpose of given article-consideration of the basic features of modern manufacturing of nuclear fuel which would confirm fact, that the manufacturer does everything that its production would respond not only to re...The purpose of given article-consideration of the basic features of modern manufacturing of nuclear fuel which would confirm fact, that the manufacturer does everything that its production would respond not only to requirements of the consumer, but also to its expected inquiries, and would correspond to intended purposes of fuel. It was defined main tendencies and features of modern technology, especially in nuclear fuel production, on base of meeting discussions, themes of journal articles on nuclear subject. They are correspond with practice of JSC NCCP （Novosibirsk Chemical Concentrates Plant） and listed in the paper. In result of it number of base features of any advanced technology, not only nuclear, described here with examples from NCCP＇s practice. Of course, there is no certain list of all attributes of modern manufacturing as there is no limit to its perfection. These categories are forming by current needs of the market, but listed ones must be.展开更多
文摘This paper focuses on investor relations （IR） as an element of companies＇ communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock exchange market in particular. The study is illustrated with an example of IR in Poland, a relatively new European Union （EU） member state and an emerging market. As can be seen, IR goes beyond the traditionally understood maintenance of communication with the capital market. It is also shown that the main role of IR ought to be the reduction of investment risk and enhancement of the companies＇ value, which is of particular significance in light of the current globalization of capital markets. It has been found that Polish companies, especially those listed on the Warsaw Securities Exchange （WSE）, commonly rely on IR as a means of communication with the environment. And yet, as the results of the analysis show, the quality of that communication is still far from satisfactory, despite efforts undertaken by various external entities to encourage more focus on the development of IR, or understanding of the company＇s relevant staff of its important role.
文摘As earnings power is one of the primary capacities for commercial banks, by analyzing several indexes on banks' operation performance, this article compared the earnings power between the state banks and the stock banks in China. Through the analysis, some problems of domestic banks may be found and pointed out that the commercial bank should stress on the target of profit maximum to avoid the financial risks. With enough earnings power, the domestic banks can take the challenge with those foreign banks entering domestic money market.
文摘The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards （IAS）/International Financial Reporting Standards （IFRS） and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item ＂goodwill＂. The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item ＂goodwill＂, is proposed.
文摘Nowadays, the chain management, as an important core to financial management, has become the consensus of entrepreneurs and economic circles. As a well-developed retailing enterprise in Hubei province, the financial management of Wuhan Zhongbai Group Co., Ltd serves a good references for other enterprises. This thesis aims to provide some references for other regional retailing enterprises through analysis on the financial status of Wuhan Zhongbai Group Co., Ltd.
文摘The purpose of given article-consideration of the basic features of modern manufacturing of nuclear fuel which would confirm fact, that the manufacturer does everything that its production would respond not only to requirements of the consumer, but also to its expected inquiries, and would correspond to intended purposes of fuel. It was defined main tendencies and features of modern technology, especially in nuclear fuel production, on base of meeting discussions, themes of journal articles on nuclear subject. They are correspond with practice of JSC NCCP （Novosibirsk Chemical Concentrates Plant） and listed in the paper. In result of it number of base features of any advanced technology, not only nuclear, described here with examples from NCCP＇s practice. Of course, there is no certain list of all attributes of modern manufacturing as there is no limit to its perfection. These categories are forming by current needs of the market, but listed ones must be.
