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олена олександрівна зеленіна - One of the best experts on this subject based on the ideXlab platform.
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класифікація позикового капіталу підприємства для цілей бухгалтерського обліку classification of company s Borrowed Capital for accounting purposes
Вісник Житомирського державного технологічного університету. Серія: Економічні науки THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: E, 2016Co-Authors: олена олександрівна зеленінаAbstract:Existing approaches towards the classification of Borrowed Capital have been considered, their estimation has been made as wellas criteria of company’s Borrowed Capital classification along with the accounting system have been offered. Розглянуто існуючі підходи до класифікації позикового капіталу, проведено їх оцінку та запропоновано критерії класифікації позикового капіталу у поєднанні з системою бухгалтерського обліку.
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бухгалтерський облік факторингу як елементу позикового капіталу підприємства accounting for factoring as an element of enterprise s Borrowed Capital
Вісник Житомирського державного технологічного університету. Серія: Економічні науки THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: E, 2016Co-Authors: олена олександрівна зеленінаAbstract:Existing approaches towards reflecting factoring transaction in accounting have been considered as well as using of suggested methods has been grounded. Розглянуто існуючі підходи до відображення в бухгалтерському обліку факторингових операцій та обґрунтовано використання запропонованої методики.
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факторинг як елемент позикового капіталу обліково теоретичний аспект factoring as a constituent of Borrowed Capital accounting and theoretical aspect
Проблеми теорії та методології бухгалтерського обліку контролю і аналізу Problems of Theory and Methodology of Accounting Control and Analysis, 2016Co-Authors: олена олександрівна зеленінаAbstract:Existing approaches towards the essence of factoring and its types have been considered in the article. Necessity of using factoring services at Ukrainian enterprises has been determined. Distinguishing classification characteristics of factoring transactions for accounting purposes have been grounded. У статті розглянуто існуючі підходи до сутності факторингу та його видів. Визначена необхідність застосування факторингових послуг на підприємствах України. Обґрунтовано виділення класифікаційних ознак факторингових операцій для цілей бухгалтерського обліку.
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позиковий капітал підприємства проблеми відображення в обліковій політиці company s Borrowed Capital problems of reflection in accounting policy
Проблеми теорії та методології бухгалтерського обліку контролю і аналізу Problems of Theory and Methodology of Accounting Control and Analysis, 2015Co-Authors: олена олександрівна зеленінаAbstract:The necessity of reflecting information on Borrowed Capital in the Decree on Accounting Policy has been grounded in the article; main constituents of organizing accounting for Borrowed Capital have been suggested as well as statements of accounting policy concerning the accounting for Borrowed Capital have been determined. У статті обґрунтована необхідність відображення інформації про позиковий капітал в Наказі про облікову політику, запропоновані основні складові організації обліку позикового капіталу, визначені положення облікової політики для обліку позикового капіталу.
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розкриття інформації про формування та використання позикового капіталу у бухгалтерській звітності disclosure of information on forming and using Borrowed Capital in accounting reporting
Проблеми теорії та методології бухгалтерського обліку контролю і аналізу Problems of Theory and Methodology of Accounting Control and Analysis, 2015Co-Authors: олена олександрівна зеленінаAbstract:Information needs of internal and external users concerning movement of Borrowed Capital constituents have been determined as well as necessity of improving existing reporting forms have been justified, and forms in internal reporting on reflecting transactions with Borrowed Capital have been suggested. Визначено інформаційні потреби внутрішніх та зовнішніх користувачів щодо руху елементів позикового капіталу; обґрунтовано необхідність удосконалення існуючих форм звітності та запропоновано форми внутрішньої звітності, щодо відображення операцій з позиковим капіталом.
Олена Олександрівна Зеленіна - One of the best experts on this subject based on the ideXlab platform.
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КЛАСИФІКАЦІЯ ПОЗИКОВОГО КАПІТАЛУ ПІДПРИЄМСТВА ДЛЯ ЦІЛЕЙ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Classification of Company’s Borrowed Capital for Accounting Purposes
2016Co-Authors: Олена Олександрівна ЗеленінаAbstract:Existing approaches towards the classification of Borrowed Capital have been considered, their estimation has been made as wellas criteria of company’s Borrowed Capital classification along with the accounting system have been offered. Розглянуто існуючі підходи до класифікації позикового капіталу, проведено їх оцінку та запропоновано критерії класифікації позикового капіталу у поєднанні з системою бухгалтерського обліку.
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БУХГАЛТЕРСЬКИЙ ОБЛІК ФАКТОРИНГУ ЯК ЕЛЕМЕНТУ ПОЗИКОВОГО КАПІТАЛУ ПІДПРИЄМСТВА // Accounting for Factoring as an Element of Enterprise’s Borrowed Capital
2016Co-Authors: Олена Олександрівна ЗеленінаAbstract:Existing approaches towards reflecting factoring transaction in accounting have been considered as well as using of suggested methods has been grounded. Розглянуто існуючі підходи до відображення в бухгалтерському обліку факторингових операцій та обґрунтовано використання запропонованої методики.
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ПОЗИКОВИЙ КАПІТАЛ ПІДПРИЄМСТВА: ПРОБЛЕМИ ВІДОБРАЖЕННЯ В ОБЛІКОВІЙ ПОЛІТИЦІ // Company’s Borrowed Capital: problems of reflection in accounting policy
2015Co-Authors: Олена Олександрівна ЗеленінаAbstract:The necessity of reflecting information on Borrowed Capital in the Decree on Accounting Policy has been grounded in the article; main constituents of organizing accounting for Borrowed Capital have been suggested as well as statements of accounting policy concerning the accounting for Borrowed Capital have been determined. У статті обґрунтована необхідність відображення інформації про позиковий капітал в Наказі про облікову політику, запропоновані основні складові організації обліку позикового капіталу, визначені положення облікової політики для обліку позикового капіталу.
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РОЗКРИТТЯ ІНФОРМАЦІЇ ПРО ФОРМУВАННЯ ТА ВИКОРИСТАННЯ ПОЗИКОВОГО КАПІТАЛУ У БУХГАЛТЕРСЬКІЙ ЗВІТНОСТІ // Disclosure of information on forming and using Borrowed Capital in accounting reporting
2015Co-Authors: Олена Олександрівна ЗеленінаAbstract:Information needs of internal and external users concerning movement of Borrowed Capital constituents have been determined as well as necessity of improving existing reporting forms have been justified, and forms in internal reporting on reflecting transactions with Borrowed Capital have been suggested. Визначено інформаційні потреби внутрішніх та зовнішніх користувачів щодо руху елементів позикового капіталу; обґрунтовано необхідність удосконалення існуючих форм звітності та запропоновано форми внутрішньої звітності, щодо відображення операцій з позиковим капіталом.
Arlette Ostermeyer - One of the best experts on this subject based on the ideXlab platform.
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How financial constraints distort farm investment behaviour and regional development: a comparative analysis of four European regions
2014Co-Authors: Amanda Sahrbacher, Christoph Sahrbacher, Arlette OstermeyerAbstract:This paper investigates the impacts of financial constraints on the structural development of four European regions. The spatial-dynamic agent-based model used considers individual farms’ investment behaviour while those indirectly interact via land rental markets. Scenarios with different interest rates for Borrowed Capital and levels of credit restrictions are tested. Results show that higher interest rates slow down the development of otherwise expanding production branches whereas credit restrictions force farms to choose small and cheap investments. Income losses in both cases are compensated by lower rental prices. Impacts on structural change differ considering regional initial situations and their characteristics.
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Simulation Results of AgriPoliS about Diminishing Capital Subsidies and Restrictions
2013Co-Authors: Christoph Sahrbacher, Arlette Ostermeyer, Amanda SahrbacherAbstract:This paper investigates the impacts of high interest rates for Borrowed Capital and credit restrictions on the structural development of four European regions. The method used is the model AgriPoliS which is a spatial-dynamic agent-based model. It is able to provide aggregated results at the regional level, but very individual results as well by considering farms as independent entities. Farms can choose between different investment options during the simulation. Several scenarios with different interest rates for Borrowed Capital on the one hand as well as with different levels of credit restrictions on the other hand are tested and compared. Results show that higher interest rates have less impact on declining production branches than on expanding ones. If they have the possibility farms invest in the most profitable production branch which relative profitability might have changed with high interest rates. Credit restrictions lead farms to choose smaller and cheaper investments than expensive and large ones. Results also show that income losses in both cases due to under-investment compared to the reference situation are partially compensated by lower rental prices. The impacts on structural change also differ depending on the region and the initial situation. In summary, credit subsidies or imperfections on credit markets might have indirect impacts on the type of dominant investment and therefore on the whole regional agricultural sector as well.
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Simulation Results of AgriPoliS about Diminishing Capital Subsidies and Restrictions. Factor Markets Working Document No. 55, June 2013
2013Co-Authors: Christoph Sahrbacher, Amanda Sahrbacher, Arlette OstermeyerAbstract:This paper investigates the impacts of high interest rates for Borrowed Capital and credit restrictions on the structural development of four European regions. The method used is the model AgriPoliS which is a spatial-dynamic agent-based model. It is able to provide aggregated results at the regional level, but very individual results as well by considering farms as independent entities. Farms can choose between different investment options during the simulation. Several scenarios with different interest rates for Borrowed Capital on the one hand as well as with different levels of credit restrictions on the other hand are tested and compared. Results show that higher interest rates have less impact on declining production branches than on expanding ones. If they have the possibility farms invest in the most profitable production branch which relative profitability might have changed with high interest rates. Credit restrictions lead farms to choose smaller and cheaper investments than expensive and large ones. Results also show that income losses in both cases due to under-investment compared to the reference situation are partially compensated by lower rental prices. The impacts on structural change also differ depending on the region and the initial situation. In summary, credit subsidies or imperfections on credit markets might have indirect impacts on the type of dominant investment and therefore on the whole regional agricultural sector as well.
Francisco Jareño - One of the best experts on this subject based on the ideXlab platform.
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FIACIAL AALYSIS OF THE MAIHOTEL CHAIS OF THE SPAISH TOURISM SECTOR
2020Co-Authors: Carmen González, Francisco JareñoAbstract:This paper analyzes Spanish companies’ growing need for funding in a crisis context, focusing on one of the most relevant sectors in the Spanish economy: the Spanish tourism sector. Specifically, we will be looking at the twelve main hotel chains. We also provide a brief overview of the main sources of financing that serve as alternatives to those traditionally used in the sector and, subsequently, carry out an analysis of four key financial variables: percentage of indebtedness, volume of equity, overall liquidity, and returns on equity. Finally, we study whether there are statistically significant relationships between the variables, concluding that some expected relationships are confirmed – such as the logical exchange between equity and Borrowed Capital – as well as other less obvious relationships – like the positive relationship between the returns and the volume of equity.
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Financial Analysis Of The Main Hotel Chains Of The Spanish Tourism Sector
Regional and Sectoral Economic Studies, 2020Co-Authors: Carmen González, Francisco JareñoAbstract:This paper analyzes Spanish companies’ growing need for funding in a crisis context, focusing on one of the most relevant sectors in the Spanish economy: the Spanish tourism sector. Specifically, we will be looking at the twelve main hotel chains. We also provide a brief overview of the main sources of financing that serve as alternatives to those traditionally used in the sector and, subsequently, carry out an analysis of four key financial variables: percentage of indebtedness, volume of equity, overall liquidity, and returns on equity. Finally, we study whether there are statistically significant relationships between the variables, concluding that some expected relationships are confirmed – such as the logical exchange between equity and Borrowed Capital – as well as other less obvious relationships – like the positive relationship between the returns and the volume of equity.
Amanda Sahrbacher - One of the best experts on this subject based on the ideXlab platform.
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How financial constraints distort farm investment behaviour and regional development: a comparative analysis of four European regions
2014Co-Authors: Amanda Sahrbacher, Christoph Sahrbacher, Arlette OstermeyerAbstract:This paper investigates the impacts of financial constraints on the structural development of four European regions. The spatial-dynamic agent-based model used considers individual farms’ investment behaviour while those indirectly interact via land rental markets. Scenarios with different interest rates for Borrowed Capital and levels of credit restrictions are tested. Results show that higher interest rates slow down the development of otherwise expanding production branches whereas credit restrictions force farms to choose small and cheap investments. Income losses in both cases are compensated by lower rental prices. Impacts on structural change differ considering regional initial situations and their characteristics.
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Simulation Results of AgriPoliS about Diminishing Capital Subsidies and Restrictions
2013Co-Authors: Christoph Sahrbacher, Arlette Ostermeyer, Amanda SahrbacherAbstract:This paper investigates the impacts of high interest rates for Borrowed Capital and credit restrictions on the structural development of four European regions. The method used is the model AgriPoliS which is a spatial-dynamic agent-based model. It is able to provide aggregated results at the regional level, but very individual results as well by considering farms as independent entities. Farms can choose between different investment options during the simulation. Several scenarios with different interest rates for Borrowed Capital on the one hand as well as with different levels of credit restrictions on the other hand are tested and compared. Results show that higher interest rates have less impact on declining production branches than on expanding ones. If they have the possibility farms invest in the most profitable production branch which relative profitability might have changed with high interest rates. Credit restrictions lead farms to choose smaller and cheaper investments than expensive and large ones. Results also show that income losses in both cases due to under-investment compared to the reference situation are partially compensated by lower rental prices. The impacts on structural change also differ depending on the region and the initial situation. In summary, credit subsidies or imperfections on credit markets might have indirect impacts on the type of dominant investment and therefore on the whole regional agricultural sector as well.
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Simulation Results of AgriPoliS about Diminishing Capital Subsidies and Restrictions. Factor Markets Working Document No. 55, June 2013
2013Co-Authors: Christoph Sahrbacher, Amanda Sahrbacher, Arlette OstermeyerAbstract:This paper investigates the impacts of high interest rates for Borrowed Capital and credit restrictions on the structural development of four European regions. The method used is the model AgriPoliS which is a spatial-dynamic agent-based model. It is able to provide aggregated results at the regional level, but very individual results as well by considering farms as independent entities. Farms can choose between different investment options during the simulation. Several scenarios with different interest rates for Borrowed Capital on the one hand as well as with different levels of credit restrictions on the other hand are tested and compared. Results show that higher interest rates have less impact on declining production branches than on expanding ones. If they have the possibility farms invest in the most profitable production branch which relative profitability might have changed with high interest rates. Credit restrictions lead farms to choose smaller and cheaper investments than expensive and large ones. Results also show that income losses in both cases due to under-investment compared to the reference situation are partially compensated by lower rental prices. The impacts on structural change also differ depending on the region and the initial situation. In summary, credit subsidies or imperfections on credit markets might have indirect impacts on the type of dominant investment and therefore on the whole regional agricultural sector as well.
