Sie sind auf Seite 1von 3

Reasons for promoting fixed asset investment projects in th region of Greece.

Author- Nickolaos E Giovanis and Dorgalas Georgios

Abstract –Evaluation of both resources as well as decisions with perfect criteria for the promotion of
fixed investments will be the first and last goal of the successful course of a business. This survey
was conducted by 21 executives in the form of depth interview.

Findings

As on the research I can say that I needed start my own diary centre preservations facilitates to
avoid the problems.

If the European programs doesn’t look forward to grant investment its better for me to go for the
bank loans.

The greatest risk what a business faces is incomer i.e., reduction of investment return.

This current scenario is changing like a lighting their mood of the moneyed classes cannot be
predicted as they do what they want.

Summary -The main objective of the research was to study the reasons behind the promotion of
investments in Greece by enterprises situated regionally. The empirical results showed the main
reason for promoting an investment is to of low investment risk with reasonable as well as to
stabilize the profitability during the life of the investment.

As according to the objective i.e. analysing the basic risks for investments, it resulted that many
investors think that the main risk is in the dire economic climate which is now in Greece.

Published – July 2012

Factors affecting the choice of tangible fixed asset Accounting Methods: Theoretical Approach

Authors- Danute Zinkeiciene, Dr.

Giedre Vaisnoraite, MSt.

Abstract- this research was conducted to find out the factors that determine the management
decisions and to choose one or other tangible fixed asset accounting method. This article follows a
systematic analysis of factor in choosing the tangible fixed asset accounting method which was
conducted by Lithuanian and foreign scientist with the hypothesis based on the positive accounting
theory.

Conclusion –from this research two alternative accounting policies were formed they are profit
increasing and profit decreasing accounting policies. From the research of positive accounting theory
systematic analysis were formed and factor classification was created. The classification of TFA
accounting method includes consideration of environment business organisation.
Year of Publication –June 2014

Peculiarities of Tangible Fixed Assets Accounting

Authors –Violeta Mykolaitiene, Giedre Vecerskiene,Kristina Jankauskiene, Laroeta Valanciene

Abstract –from this article we can clearly select the accounting methodology of tangible fixed assets
for the organization’s financial results by analysing various TFA types, statutory standards of
accounting of tangible fixed assets and problems etc.

Conclusions –In order to adopt the tangible fixed assets methodology it requires adjusting the
business accounting standards as well as the norms offered by Law of Corporate Income Tax. The
organisation has to be very careful in choosing the depreciation of tangible fixed assets because it
has an influence on the financial statement of the organisation.

Year of Publication -2010

Maximising FM’s Contribution to shareholder value Part I: Can the capital expenditure process for
fixed assets be improved?

Author –Barry Lynch

Abstract –In order to create the shareholders’ value the company has to invest in the higher returns
in other abroad countries creating shareholders value is deployment of investment in fixed assets
like real estate but it is difficult as the world will be changing according to the new requirements and
new challenges. Creating value is not leasing everything but altering the organisations capital budget
methods so as the per dollar spent will get a more return.

Conclusions –For the increase in capital budgeting process for an organisation takes place many
significant tasks it can cross borders of most business departments. Improvement starts from the
top level of administration with a vision to be achieved. As on to achieve vision a planning has to
charted down and work towards to complete it. In this article we can see the four types of capital
expenditure.

Year of Publication – 6th December, 2001

Measuring the Performance of Asset Management Systems

Authors –A. Attwater, J.Q. Wang, A.Parlikad, P.Russell

Abstract –If an organisation needs to improve in their assets management system it has to
understand the various factors involved in the asset management system. First it requires the KPI’s
targets are achived. Secondly to take corrective actions against the not performing assets.
Conclusion –In this research we can see that even though the companies may have good assets
management system but they were lacking in measuring it. In order to get the best result from the
existing asset management system they have to extend so that the each asset activates impact are
measured and their link to organisation is analysed from the result.

Year of Publication -2014

Financing Pattern and Utilization of Fixed Assets

Author –Pradip Kumar Das

Abstract –Fixed assets plays a very important role as they help the organisation to earn so attention
must be given to management of those assets as they will be in organisation and working in long
term. This study is on TATA steel Ltd. This study reveals that the company had sufficient of funds for
the fixed assets as well as to current assets also.

Conclusion –In order to fund the fixed assets the company has not borrowed any loans as it is
invested from the owner fund. The fixed assets turnover of the organisation had made good use of
assets but it failed to meet the predicted success. The company has used the long term funds for the
fixed assets requirement and later to the net working capital.

Year of Publication – June 5, 2017