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The significant of public asset management framework application for Indonesian local governments : Opportunities and challenges
Hanis, Muhammad Hasbi; Trigunarsyah, Bambang; … - 2010
The purpose of this paper is to emphasis the significance of public asset management in Indonesia that is by …, which could not represent exactly the whole local governments’ condition in Indonesia. Findings from this study provide … useful input for the policy makers, scholars and asset management practitioners in Indonesia to establish a public asset …
Persistent link: https://www.econbiz.de/10009438152
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Decision making tools for infrastructure project planning
Omar, Mohd. Faizal; Trigunarsyah, Bambang; Wong, Johnny - 2008
Nowadays, most of the infrastructure project developments undertaken are complex in nature, demanding greater skill and technologies, fast track work practices, good decision making and analytical skill, and capabilities to utilize Information Communication Technologies (ICT) specifically in...
Persistent link: https://www.econbiz.de/10009437778
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Infrastructure project planning : progress in contemporary decision support tools
Omar, Mohd. Faizal; Trigunarsyah, Bambang; Wong, Johnny - 2009
Most infrastructure project developments are complex in nature, particularly in planning phase. During this stage, many vague alternatives occur - from the strategic to operational level. Human judgement and decision making are characterized by biases, errors and the use of heuristics. These...
Persistent link: https://www.econbiz.de/10009437784
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Housing supply in Australia : the impact of the availability of development finance
Bryant, Lyndall - 2010
Before the Global Financial Crisis many providers of finance had growth mandates and actively pursued development finance deals as a way of gaining higher returns on funds with regular capital turnover and re-investment possible. This was able to be achieved through high gearing and low presales...
Persistent link: https://www.econbiz.de/10009438259
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Sustainable infrastructure project planning : progress in contemporary decision support tools
Omar, Mohd Faizal; Trigunarsyah, Bambang; Wong, Johnny - 2010
Most infrastructure project developments are complex in nature, particularly in the planning phase. During this stage, many vague alternatives are tabled - from the strategic to operational level. Human judgement and decision making are characterised by biases, errors and the use of heuristics....
Persistent link: https://www.econbiz.de/10009483358
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Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance
James, Wendy; Zahirul, Hoque - 2000
This paper examines the relationship between organization size, product life cycle stage, market position, balanced scorecard (BSC) usage and organizational performance. Using financial and non-financial measures, the BSC appraises four dimensions of performance: customers, financial (or...
Persistent link: https://www.econbiz.de/10009437766
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Accounting : building business skills, 3rd ed.
Kimmel, Paul D.; Carlon, Shirley; Loftus, Janice; … - 2008
The new edition of this widely used and respected introductory accounting textbook continues to provide students and academics with a well written and accessible resource, with ample illustrations and applications to business for a first study of accounting. The text effectively maintains the...
Persistent link: https://www.econbiz.de/10009438249
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Die Balanced Scorecard als Instrument des Banken-Controlling
Harengel, Jürgen - 2000
Die Balanced Scorecard (BSC) ist ein Kennzahlensystem aus finanziellenund nicht-finanziellen Größen, die die verschiedenen Dimensionen(wie z.B. Finanzen, Kunden, interne Prozesse und Innovation)eines Unternehmens gleichberechtigt und unternehmensindividuellnebeneinander darstellt.Durch die BSC...
Persistent link: https://www.econbiz.de/10009471704
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Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry
Petcharat, Nickie; Mula, Joseph M. - 2009
This research aims to identify effective management accounting information system’s characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based...
Persistent link: https://www.econbiz.de/10009479634
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Asset revaluations and debt contracting
Cotter, Julie - 1999
The research question investigated is “Do managers of Australian firms use upward asset revaluations to reduce debt contracting costs?” Prior research, using sample periods from the 1970s and early 1980s, provides evidence that asset revaluations are used to reduce the costs of debt...
Persistent link: https://www.econbiz.de/10009479684