Accounting

Emotional intelligence is the ability to understand your own emotions as well as others. Emotional intelligence is important to effectively manage behavior, to navigate social situations, and to make personal decisions. Emotional intelligence is made up of four core skills that pair up under two primary competencies: personal competence and social competence.

Kemp, A., Bowman, A., Blom, B., Visser, C., Bergoer, D., Fullard, D., Moses, G., Brown, S., Bornman, J. & Bruwer, J-P. 2015. The usefulness of cash budgets in micro, very small and small retail enterprises operating in the Cape Metropolis. Expert Journal of Business and Management, 3(1): pp. 1-12

The concept of Small Medium and Micro Enterprises (SMMEs) were introduced by the South African government by way of the Small Business Act No. 102 of 1996. Here SMMEs are defined as small business entities that are managed by one or more owner(s) while operating in any sector or sub-sector of the national economy. The main roles of SMMEs are to alleviate poverty, reduce unemployment and uplift the South African economy. South African SMMEs are responsible for employing more than half of the national workforce and are believed to contribute up to 34.8% towards the national Gross Domestic Product. Unfortunately an estimated 80% of South African SMMEs fail within their first 5 years of existence; particularly due to the realisation of micro economics factors and macro economic factors. Included in micro economics factors which influence SMMEs is the utilisation of formal financial performance measures. For this research study the main objective of this paper was to establish the extent to which cash budgets (a formal financial performance measure) assist SMME leaders to make sound business decisions in the Cape Metropolis. The study was descriptive in nature and quantitative research methods were used to collect data from 51 SMME leaders. All respondents had to adhere to a set of pre-determined delineation criteria. From the analysed data it is evident that SMME leaders (managers and/or owners) regard cash budgets as important to make sound business decisions however, respondents made limited use thereof.

Mergers in Kenya are being increasingly used for improving competitiveness of companies through gaining greater market share, broadening the portfolio to reduce business risk and capitalizing on economies of scale for strategic positioning. Specific objectives of the study was to; examining the effect of capital base on performance of merged insurance company, the relationship between competitiveness of mergers and performance, to establish the effect of expertise on performance of merging of insurance companies and to establish effect of synergy created on performance of insurance firms. This study adopted a descriptive survey design. The target population of the study was 400 with sample of 200 that was selected randomly from five departments of ICEA LION that deem to be more linked with the immediate operations of the merged company. The sampling frame of this study was derived from the database of the insurance regulatory authority which regulates and licenses insurance firms in Kenya. Stratified sampling and simple random sampling was used. Within each study unit (department) five strata was created, while simple random sampling was used to identify respondents from the department. A Likert scale questionnaire was used to gather primary information while a secondary data collection sheet was used for collecting secondary information. Information was sorted, coded and input into the statistical package for social sciences (SPSS) version 23.0 for production of graphs, tables, descriptive statistics and inferential statistics. Findings revealed that post-merger period of ICEA LION group recorded higher premiums and a larger market share leading to improved performance. The study concluded that capital base, competitionlevel, expertise acquired and synergy created are statistically significant in improving performance of ICEA LION group. The study recommends that the firm should put in place measures to improve on its focus on the customer satisfaction through marketing and coming up with customer oriented products so that they can improve their market share hence improved performance.

The financial industry has witnessed the so-called “fintech revolution” in recent years. Due to the emergence of information technologies such as cloud computing, big data, blockchain and artificial intelligence, the landscape of the traditional financial industry has been largely transformed. The interplay between finance and technology has resulted in various new forms of financial services and products, like online P2P lending, digital-based banking, insurtech, bitcoin as well as the burgeoning mobile payment sector. Alipay, the mobile payment service arm of the Ant Financial Services Group (hereafter referred to as Ant Financial), is a perfect example to illustrate the ongoing fintech revolution and how it is disrupting the conventional retail banking model and payment industry. This article aims to introduce and analyse the world’s largest mobile payment system as well as some of the regulatory challenges it poses. It attempts to offer some guidance for legal practitioners in banking and finance, in particular, the multi-billion dollar fintech sector.

Key points:
- Backed by the e-commerce giant Alibaba, Alipay has become the world’s largest mobile payment system. Together with Wechat Pay, they dominate China’s $5.7trn mobile payment sector. Alipay has a presence in over 70 countries including the UK, US, Japan, South Korea and Australia.
- Due to the popularisation of mobile payment facilities, many Chinese cities have become a cashless (and cardless) society, as 40% of Chinese people carry almost no cash when going out.
- Alipay relies on the Quick Response code (or QR code) technology, in contrast to the Near Field Communication (NFC) adopted by competitors like Apple Pay.
- Mobile payments and fintech have provoked debate as to legal and regulatory issues such as the regulatory approval regime, data protection, fund security and fintech financing. Most recently, China has set up a unified clearing house for all mobile payment service providers to strengthen the industry supervision.

— This research aims to discover and analyse the effect of service quality on loyalty of entrepreneurs in Bonded Zone using entrepreneurs' satisfaction as the intervening variable. Research population is Bonded Stockpile Entrepreneurs in the Operational Area of Supervision and the Office of Customs and Excise Type Madya A Bekasi, particularly entrepreneurs in Bonded Zone. According to Slovin's formula, the number of respondents is 70. Data analysis is conducted using path analysis. Result of the research indicates that all proposed hypotheses are accepted and proven true.

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En este trabajo veremos lo que es una cuenta y los catálogos de cuentas ya que estos implican muchas cosas y son sumamente importantes en la materia de contabilidad. Estos instrumentos de medios operativos, las cuentas contables, son importantes para cualquier ente público o privado ya que ayudan a llevar el control financiero, logrando la realización de un balance general, un balance del estado de ganancias y pérdidas, un análisis contable y financiero y otros. CUENTA Se le llama cuentas contables al conjunto de registros donde se detallan de forma cronológica todas las transacciones que ocurren en un ente económico. Estas operaciones 11

This article offers a conceptual contribution to the development of sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. The paper uses discourse analysis to analyse sustainability at the conceptual level. This paper highlights the motivation for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting and the tools of sustainability accounting. The findings are significant in that they show that sustainability accounting can provide a reporting framework that allows organizations to commit significant resources to promote continuing sustainability in the interest of society and the environment.

Pada Bab 5, kami menggambarkan bagaimana menggunakan penetapan biaya berbasis aktivitas untuk menetapkan biaya pabrik, seperti tenaga kerja tidak langsung dan mesin, ke produk individual. Tapi biaya organisasi tidak terbatas pada pabriknya. Perusahaan, selain biaya untuk memproduksi produk dan layanan mereka, juga menimbulkan biaya pemasaran, penjualan, distribusi, dan administrasi (MSDA). Sebagian besar biaya ini tidak tergantung pada volume dan campuran produk yang dihasilkan perusahaan, sehingga tidak dapat dilacak melalui hubungan kausal dengan produk (seperti yang kita lakukan di Bab 5). Banyak dari biaya ini dikeluarkan untuk memasarkan dan menjual produk ke pelanggan melalui beberapa jalur distribusi. Dan, seperti tuntutan yang berbeda dari produk untuk sumber daya pabrik, pelanggan dan saluran sangat berbeda dalam penggunaan sumber daya MSDA mereka. Pelanggan, pelanggan dan saluran sangat berbeda dalam penggunaan sumber daya MSDA mereka. Misalnya, pertimbangkan perusahaan reksa dana yang memasarkan produk, seperti program investasi pensiun, langsung ke perusahaan dan juga memasarkan program investasi dan pensiun kepada jutaan pelanggan ritel. Biaya untuk mencapai klien perusahaan jauh lebih rendah daripada biaya pemasaran, penjualan, dan dukungan jutaan pelanggan ritel kecilnya. Selain itu, ukuran hubungan perusahaan yang khas berkali-kali lebih besar daripada akun ritel pelanggan individual. Perusahaan perlu memahami biaya penjualan melalui berbagai saluran ke segmen pelanggan yang beragam. Dalam bab ini, kami menunjukkan bagaimana memperluas biaya berbasis aktivitas untuk melacak biaya MSDA secara langsung ke pesanan pelanggan dan kepada pelanggan individual Fokus bab ini pada pelanggan juga menghubungkan kita kembali dengan kerangka strategi Balanced Scorecard yang diperkenalkan di Bab 2. Konsep biaya yang diperkenalkan pada Bab 3, 4, dan 5 memungkinkan perusahaan menghitung metrik keuangan yang terkait dengan biaya produk dan proses. Metrik seperti margin kotor dan profitabilitas lini produk dapat muncul dalam perspektif keuangan Balanced Scorecard (BSC), sedangkan perspektif prosesnya dapat mencakup metrik yang terkait dengan biaya proses produksi dan pembelian. Tetapi jika satu-satunya informasi yang dimiliki manajer mengenai pelanggan adalah kinerja keuangan mereka, maka mereka mungkin mengambil tindakan yang memperbaiki kinerja keuangan dalam jangka pendek namun merusak hubungan pelanggan jangka panjang. Oleh karena itu, para manajer memerlukan metrik keuangan dan non finansial untuk mengelola kinerjanya dengan pelanggan. Dalam bab ini, kami memperkenalkan metrik pelanggan nonfinansial yang dapat muncul dalam perspektif pelanggan BSC. Kami akan menjelaskan beberapa metrik pelanggan biasa, seperti kepuasan pelanggan, loyalitas, dan kemauan untuk merekomendasikan, bahwa banyak perusahaan memilih perspektif pelanggan Balanced Scorecard mereka dan yang menjadi indikator utama pendapatan dan kinerja laba masa depan dalam perspektif keuangan. Banyak perusahaan saat ini sudah menghitung hubungan pelanggan mereka dengan menggunakan metrik nonfinansial pada kepuasan dan loyalitas, namun tidak melacak biaya MSDA kepada pelanggan untuk memudahkan pengukuran profitabilitas pelanggan secara akurat. Meskipun metrik pelanggan non finansial tentu berharga, seperti yang akan kita bahas di bab ini, fokus yang berlebihan pada peningkatan kinerja pelanggan hanya dengan metrik ini dapat menyebabkan kinerja keuangan memburuk. Perusahaan, untuk mencapai tingkat kepuasan dan loyalitas pelanggan yang tinggi, dapat menawarkan fitur khusus, produk dan layanan yang sangat disesuaikan, dan layanan pelanggan yang sangat responsif. Perhatian yang cermat ini menciptakan kepuasan dan kesetiaan. Tapi berapa harganya? Perusahaan menghadapi risiko melampaui pelanggan yang berfokus pada pelanggan yang terobsesi, dan ketika ditanya oleh pelanggan untuk "Langsung," mereka hanya menjawab, "Seberapa tinggi?".

I discuss some observations in the forensic accounting-based fraud literature, and identify the recent advances and other important issues in the literature that are worth noting. The main message in this commentary article is that fraud is complicated, and fraud complexity can significantly influence the way we undertake research in the forensic accounting and fraud literature. The practical implication is that forensic accountants, fraud examiners, and forensic accounting researchers should incorporate into their practice the complexity of fraud regardless of whether they follow an empirical, experimental, exploratory, analytical or critical approach to detect or investigate fraud.

The increase in the number of cases of financial fraud due to failure of statutory audit to detect and prevent fraudulent activities has given rise for the services of forensic accountants. This paper highlights how forensic accountants can be employed to resolve this challenge. The study was a theoretical research which considered the roles of forensic accountants in combating fraudulent activities, differences between a forensic accountant and traditional accountant, features of a forensic accountant and the impact of forensic accountants to detect and prevent fraud. From the research, it was found out amongst others that their services will assist audit committee members in carrying out their oversight functions by providing them assurance on internal audit report. Some of the recommendations proffered is for government to ameliorate the cost of hiring the services of forensic accountants and to treat culprits equally without any favoritism.

The following formulae will be used in the IB Business and Management external assessment. A copy of the formulae will be provided for students in the examination. A copy should be provided for students in mock examinations and tests, where applicable. FOMULAE FOR RATIO ANALYSIS PROFITABILITY RATIOS í µí°†í µí°«í µí°¨í µí°¬í µí°¬ í µí°©í µí°«í µí°¨í µí°Ÿí µí°¢í µí°­ í µí°¦í µí°ší µí°«í µí° í µí°¢í µí° § = Gross profit Sales revenue x 100 í µí°í µí°ží µí°­ í µí°©í µí°«í µí°¨í µí°Ÿí µí°¢í µí°­ í µí°¦í µí°ší µí°«í µí° í µí°¢í µí° § = Net profit Sales revenue x 100 LIQUIDITY RATIOS í µí°‚í µí°®í µí°«í µí°«í µí°ží µí° §í µí°­ í µí°«í µí°ší µí°­í µí°¢í µí°¨= Current assets Current liabilities í µí°€í µí°œí µí°¢í µí° í µí°­í µí°ží µí°¬í µí°­ (í µí°ªí µí°®í µí°¢í µí°œí µí°¤) í µí°«í µí°ší µí°­í µí°¢í µí°¨= Current assets − stock Current liabilities SHAREHOLDER (STOCKHOLDER) RATIOS í µí°„í µí°ší µí°«í µí° §í µí°¢í µí° §í µí° í µí°¬ í µí°©í µí°ží µí°« í µí°¬í µí°¡í µí°ší µí°«í µí°ž = Net profit before interest and tax Number of ordinary shares HL

This study provides an overview of the situation and condition of the share price of publicly listed companies on the Indonesia Stock Exchange (IDX) and the impact of the Covid-19 pandemic experienced by the investor community on the performance of the Indonesia capital market. The data collection of this research was carried out by survey techniques by giving online questionnaires to the respondents. This study uses semantic scale analysis to measure respondents' views about the share price of their portfolio, the impact of the pandemic, and the performance of the Indonesian capital market. We performed validity, reliability, and hypothesis tests in forming a well-fitted model. The results of this study indicate that all the variables studied are valid and reliable, the hypothesis of the proposed statement is accepted that meets the significance level of the F-test and t-test, meaning that the strength of the issuer's stock price and the impact of the Covid-19 pandemic. This is able to explain and influence the performance variables of the Indonesian capital market by 74.7% out of 100 respondents in 2020.

In this analysis take the Reliance Industry to find out the cash flow statement of the Last two years
205-2016 and 2016-2017. In the Cash flow statement analyze the Cash flow operation activities,
Cash from Investment activities and Cash from the financial activities. Data‘s taken from the
Secondary data of the Industry. To analyze the Profit and the opening and closing cash balance of the
company.

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This study examined the effect of commercial banks' credit on agricultural output in Nigeria. Four research hypotheses were formulated to guide and direct the study. The ex-post facto research design was adopted for the study. Data for the study were collected from published articles and the Central Bank of Nigeria Statistical bulletin. To estimate the specified equation, the ordinary least squares regression technique was employed. Based on the results obtained, the following result arose; the estimated results showed that there was a positive and significant relationship between agricultural credit guarantee scheme fund and agricultural production in Nigeria. This means that an increase in agricultural credit guarantee scheme fund could lead to an increase in agricultural production in Nigeria; there was a positive and significant relationship between commercial banks credit to the agricultural sector and agricultural production in Nigeria. This result signified that an increase in commercial banks credit to agricultural sector led to an increase in agricultural production in Nigeria. Again, there was a positive and significant relationship between government expenditure on agriculture and agricultural production in Nigeria and a negative relationship between interest rate and agricultural output also confirmed theoretical postulations. This is because an increase in the rate of interest charged farmers for funds borrowed discouraged many farmers from borrowing and thus less agricultural investment. The study recommended that the positive effect of agricultural credit guarantee scheme fund on agricultural production called for the proper funding of the scheme by the government. To this end, there was the need for the government to continue to guarantee loans lent to farmers as this would encourage the banks to lend more to farmers.

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