1,854 research outputs found
WORKING CAPITAL AS AN ENTERPRISE VALUE ASSESSMENT TOOL
The valuation of an entity in off-exchange transactions involves the use of different techniques. Nevertheless, none of them guarantees the most accurate result. Therefore, it is very difficult to choose one evaluation method. Both investors, corporate managers, financial professionals, portfolio managers, and securities analysts should have a basic understanding of the process of evaluating companies. To that end, professionals recommend evaluating a companyās financial reports to detect its financial position and solvency. According to the methods of financial analysis, working capital is one of the solvency ratios, which describes the value of resources that remain after the companyās current liabilities have been bared. The research study is aimed at determining the impact of changes in working capital on the valuation of a company. In order to achieve the aim and confirm or deny the hypothesis, the methodological basis for the research study was developed, necessary information was collected, calculations were performed using data from companies listed on Nasdaq OMX Riga, and the obtained results were analysed. Literature review and economic and statistical analysis, including the SPSS method for assessing the effects of working capital and stock price, were used in the research
DEVELOPMENT TRENDS OF ACCOUNTING REQUIREMENTS OF SMALL AND MEDIUM ENTERPRISES IN THE REPUBLIC OF LATVIA
The significance of small and medium enterprises (SME) including the development of micro enterprises has been emphasized more and more often in the national economic policy of many countries. This issue is also topical in the economy of Latvia, especially in the situation when it is necessary to revive and stimulate the economic activity in the country. Taking into account the measures planned by the European Commission and the amendments to the legislation of the Republic of Latvia and the planned measures regarding the support of SME as well as the differentiation of requirements in the field of accounting depending on the scale of activities the authors analyse the questions which are connected with the potential development trends in the accounting of enterprises. The authors study the criteria of SME and micro enterprises in the normative documentation of European Union and the Republic of Latvia, analyse the accounting requirements for SME, especially, for micro enterprises, identify the topical problems and make recommendations concerning the solution
Latvijas UniversitÄtes AkadÄmiskÄ bibliotÄka
The term chimera has its origins in the Greek mythology defining a creature composed of body parts from different living beings. In molecular biology, a chimeric sequence or chimera is a DNA sequence composed of DNA fragments originated from two or more genes or genomes. Chimeric sequences can be naturally generated during DNA recombination which occurs naturally within a genome or by taking up foreign DNA by an organism. These processes of crossover recombination are of interest in phylogenetic and evolution studies and need to be identified (Posada and Crandall 2002). Nevertheless, chimeras represent a serious problem to be considered when they are generated as artifacts during DNA manipulation and/or analysis. Chimeric artifacts can be produced at different stages during experimental DNA studies. Some examples can be described relating to cloning procedures, DNA amplification, and/or DNA assembling during computational analysis.Peer Reviewe
Promocijas darbs
ElektroniskÄ versija nesatur pielikumusAnotÄcija
Promocijas darbs āGrÄmatvedÄ«bas attÄ«stÄ«ba LatvijÄā sniedz sistematizÄtu, salÄ«dzinoÅ”u grÄmatvedÄ«bas prasÄ«bu novÄrtÄjumu laikÄ no Latvijas Republikas dibinÄÅ”anas lÄ«dz mÅ«sdienÄm.
Darba mÄrÄ·is ir izpÄtÄ«t un analizÄt grÄmatvedÄ«bas attÄ«stÄ«bu LatvijÄ no valsts dibinÄÅ”anas 1918.gadÄ lÄ«dz mÅ«sdienÄm un izstrÄdÄt priekÅ”likumus Latvijas grÄmatvedÄ«bas turpmÄkai pilnveidoÅ”anai.
Darbs ietver ievadu, septiÅas daļas, secinÄjumus un priekÅ”likumus. Darba pirmajÄs piecÄs daļÄs autore pÄta Latvijas grÄmatvedÄ«bu atseviŔķos Latvijas vÄsturiskÄs attÄ«stÄ«bas posmos. 6.daÄ¼Ä ir vÄrtÄta grÄmatveža profesija LatvijÄ. 7.daÄ¼Ä autore salÄ«dzina iepriekÅ” pÄtÄ«to vÄsturisko posmu grÄmatvedÄ«bas prasÄ«bas un formulÄ kopsakarÄ«bas.
AtslÄgvÄrdi: grÄmatvedÄ«ba, vienkÄrÅ”Ä ieraksta grÄmatvedÄ«ba, divkÄrÅ”Ä ieraksta grÄmatvedÄ«ba, grÄmatvedis.Annotation
The doctorate paper āThe Development of Accounting in Latviaā provides a systematic, comparative evaluation of the requirements of accounting from the establishment of the Republic of Latvia till today.
The goal of the work is to research and analyze the development of the accounting in Latvia till today and suggest improvements to the present accounting system in Latvia.
The paper consists of introduction, 7 chapters, conclusions and suggestions. The author has investigated the accounting of Latvia at separate historical periods in the first 5 chapters. Chapter 6 is devoted to the evaluation of the profession of accountant. In chapter 7 the author compares the demands of accounting at certain historical periods and formulates interrelations.
Key words: accounting, single-entry book-keeping, double-entry book-keeping, accountant
THEORETICAL ASPECTS OF MEASUREMENT AND MANAGEMENT OF COMPANY'S PERFORMANCE
The concept of performance is one of the most important categories of economic analysis, it has been extensively used and it has a broad interpretation. To describe the concept of performance, the related words are used, linked by the noun āperformanceā: performance management, performance measurement, and performance assessment. In Latvia, these concepts have not been analysed and assessed; therefore, there is a necessity to carry out a theoretical investigation into the concept of performance as well as the concept of performance measurement and management. The research is based on the analysis of foreign scientific publications and special literature devoted to the concept of performance and issues of performance measurement and management. The aim of the research is to carry out a theoretical investigation into companyās performance and performance measurement and management General research methods are employed in this research: the monographic or descriptive research method, the comparative research method, carrying out exploration of the concepts āperformanceā and āperformance measurement and management frameworkā, based on the extensive study of literature. As a result of the research, the investigation into the concept of performance has been carried out, systematization of the performance measurement and management frameworks and systematization of the small and medium-sized companiesā performance measurement and management frameworks have been performed
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