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Jeanthomas Bernard - One of the best experts on this subject based on the ideXlab platform.
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la tarification de l electricite un sujet neglige lors des debats sur la nationalisation en 1962 electricity pricing was not part of the debate leading to electricity Nationalization by the quebec government in 1962
Social Science Research Network, 2014Co-Authors: Jeanthomas BernardAbstract:French abstract: Apres les debats enflammes des annees trente, la tarification de l’electricite a occupe peu de place dans ceux portant sur la nationalisation de l’electricite en 1962. La raison principale de cette absence est que le cadre reglementaire elabore lors de la creation de la Commission hydroelectrique de Quebec en 1944 fut adopte sans modification significative lors de cette deuxieme nationalisation. Le principe de la tarification de l’electricite selon le cout moyen ne fut pas remis en question. Outre le rapatriement de l’impot sur le revenu des corporations paye au gouvernement federal, deux objectifs explicitement poursuivis lors de la nationalisation en 1962 ont laisse une influence durable sur la tarification de l’electricite, a savoir, l’uniformisation des tarifs pour l’ensemble du territoire et l’usage des tarifs pour fins de promotion industrielle. Apres 1963, le gouvernement a impose des nouvelles charges fiscales a Hydro-Quebec sans remettre en cause la tarification selon le cout moyen.English abstract: Following the intense debate on electricity pricing in the province of Quebec in the thirties, it is surprising to observe that this topic was not part of the discussion leading to the takeover of this sector by the Quebec government in 1962. The main reason was that this question was settled in the partial Nationalization of electricity on the Montreal Island in 1944. Average cost pricing was then accepted as the basic principle to determine electricity rates. Two lasting features were added: electricity price uniformity over the whole service area and the use of electricity price as a policy instrument to support industrial development in specific areas. Once the takeover was completed in 1963, the government introduced various new taxes to be paid by its state owned electric utility; however average cost pricing stayed the basic principle to determine electricity rates.
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la tarification de l electricite un sujet neglige lors des debats sur la nationalisation en 1962
Research Papers in Economics, 2014Co-Authors: Jeanthomas BernardAbstract:Apres les debats enflammes des annees trente, la tarification de l’electricite a occupe peu de place dans ceux portant sur la nationalisation de l’electricite en 1962. La raison principale de cette absence est que le cadre reglementaire elabore lors de la creation de la Commission hydroelectrique de Quebec en 1944 fut adopte sans modification significative lors de cette deuxieme nationalisation. Le principe de la tarification de l’electricite selon le cout moyen ne fut pas remis en question. Outre le rapatriement de l’impot sur le revenu des corporations paye au gouvernement federal, deux objectifs explicitement poursuivis lors de la nationalisation en 1962 ont laisse une influence durable sur la tarification de l’electricite, a savoir, l’uniformisation des tarifs pour l’ensemble du territoire et l’usage des tarifs pour fins de promotion industrielle. Apres 1963, le gouvernement a impose des nouvelles charges fiscales a Hydro-Quebec sans remettre en cause la tarification selon le cout moyen.
Ratna Purnama Sari, Fak. Bisnis Universitas Pgri Yogyakarta - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2016)
2019Co-Authors: Erni Fatmawati, Fak. Bisnis Universitas Pgri Yogyakarta, Ratna Purnama Sari, Fak. Bisnis Universitas Pgri YogyakartaAbstract:The aim of this research is to determine the effect of fraud triangle in fraudulent financial statement. Fraud triangle consists of three categories namely pressure, opportunity, and rationalization. Fraud triangle proxied into several variables such as financial stability, financial target, external pressure, nature of industry, ineffective monitoring, and rationalization. This research conducted to manufacturing company listed on Indonesia Stock Exchange in 2011-2016 period and involved 138 total sample choosen by purposive sampling method. Multiple regression analysis followed by one-way T test at significance level α = 0,5 used for conducting the hypothesis test. The result shows that financial stability, financial targets, and nature of industry influence fraudulent financial statement. While external pressure, ineffective monitoring, and rationalization does not influence fraudulent financial statement. It is important to know the factors that affect the fraudulent financial statement to minimize the act of fraud so the information for decision making becomes relevant to use
Sari, Ratna Purnama - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2016)
'Universitas Janabadra', 2018Co-Authors: Fatmawati Erni, Sari, Ratna PurnamaAbstract:The aim of this research is to determine the effect of fraud triangle in fraudulent financial statement. Fraud triangle consists of three categories namely pressure, opportunity, and rationalization. This research conducted to manufacturing company listed on Indonesia Stock Exchange in 2011-2016 period and involved 138 total sample choosen by purposive sampling method. While external pressure, ineffective monitoring, and rationalization does not influence fraudulent financial statement
Subhash C. Rastogi - One of the best experts on this subject based on the ideXlab platform.
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Application of vendor rationalization strategy for manufacturing cycle time reduction in engineer to order (ETO) environment: A case study
Journal of Manufacturing Technology Management, 2019Co-Authors: Dinesh Seth, Subhash C. RastogiAbstract:The purpose of this paper is to demonstrate the application of vendor rationalization strategy for streamlining the supplies and manufacturing cycle time reduction in an Indian engineer-to-order (ETO) company. ETO firms are known for a large number of vendors, co-ordination hassles, rework problems and its impact on cycle time and operational excellence.,The research demonstrates the case-based application of Kraljic’s matrix for supply and leverages items, on-the-job observations, field visits, discussions and analysis of supplies reports.,The study guides on the rationalization of supplies and the necessary strategic alignments that can significantly reduce supply risk, costs, manufacturing and delivery cycle time along with co-ordination hassles. The study depicts the challenges of ETO environment with respect to supplies, and demonstrates the effectiveness of vendor rationalization application for the case company and weaknesses of commonly practiced vendor management approaches.,To be competitive, companies should rationalize supply items and vendors based on the nature of items and their subsequent usage by applying Kraljic’s matrix-based classification. The immediate implication of vendor rationalization is misunderstood as reducing supply base, but it does much more and includes review of supplies, nature of items and strategic alignments, leading to win-win situation for company and suppliers.,For the rationalization of supplies, while procuring and dealing with vendors, executives should envisage engineering nature of components, considering cross-functional requirements and integration of components in context to ETO products/projects environments. There is a dearth of studies focusing on vendor rationalization aspects in ETO setups in fast-developing country context.
Fuad Fuad - One of the best experts on this subject based on the ideXlab platform.
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FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DITINJAU DARI FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2015-2017
2019Co-Authors: Kayoi, Sabat Adrian, Fuad FuadAbstract:This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), personal financial need (OSHIP), financial targets (ROA), opportunity with proxy ineffective monitoring and nature of industry (RECEIVABLE), and rationalization with proxy rationalization and foreign ownership. In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2015-2017. Total sample of this research is 58 manufacturing companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testingusing linear regression. The result of this research indicates that the external pressure (LEVERAGE) and financial targets (ROA) influence the financial statement fraud, Meanwhile financial stability (ACHANGE), personal financial need (OSHIP) , rationalization, ineffective monitoring, foreign ownership and nature of industry (RECEIVABLE) has no significan impact on financial statement fraud
