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The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management

Bibliography Arsenijević A., Dukić T., 2017, Creative cash flow reporting , Facta Universitatis, Series: Economics and Organization, University of Niš, vol. 14. Comporek M., 2018, The relationship between reserves and accruals – with reference to the issue of earnings management in public companies , Financial Sciences, vol. 23, no. 3, Publishing House of Wroclaw University of Economics, Wrocław. Dechow P.M., Dichev I.D., 2002, The quality of accruals and earnings: the role of accrual estimation errors , The Accounting Review, no. 77(s-1

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How to Perform Discounted Cash Flow Valuation?

How to Perform Discounted Cash Flow Valuation?

Within the last few decades the quickly accelerating globalization processes contributed to rapid increase in the value of the global capital markets, and mergers and acquisitions transactions. This implicated the rising importance of methodologies that enable investors to efficiently value the companies. The aim of this elaboration is to present practical approach towards the discounted cash flow company valuation method, considered one of the most effective but simultaneously one of the most sophisticated among all. The article comprises purely theoretical as well as practical knowledge, based on the author's broad professional experiences.

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Design and Modeling of an Experimental Hydraulic Device

Volumetric Efficiency of High Pressure External Gear Pump. Naše More, 57(5-6), pp. 235-240. Dynatec. 2011. Hydraulic components. Taichuna City, Taiwan. Hao, X., Zhou, X., Liu, X. and Sang, X. (2016). Flow characteristics of external gear pumps considering trapped volume. Advances in Mechanical Engineering, 8(10), pp. 1-10. Chrastina, J., Janoško, I. and Polonec, T. (2013). System for monitoring operating parameters of vehicles. Trends in agricultural engineering 2013. Prague: Czech University of Life Sciences Prague, pp. 267

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Identification of the Flow of Innovations in Tourism Related to Aesthetic Medicine

Abstract

Aesthetic medicine is, next to the wellness and spa, one of the most rapidly growing segments of health tourism. Its dynamic growth is closely linked to innovative offers (perhaps better described as “product innovation”). To date, however, there have been no scientific studies focusing on this market. Services in the field of aesthetic medicine are usually discussed descriptively as a subcategory of medical tourism, and innovation in this sector remains unexplored.

In this article we focus on innovation in aesthetic medicine as it pertains to health tourism, using the Delphi method to analyze innovation flow. Twelve experts from the fields of economics and management sciences with backgrounds in innovation and the economics of tourism (including health tourism) were invited to participate in the study. This group included also practitioners. The research was conducted in June and July 2015.

Our research addresses the current dearth of academic works on aesthetic medicine tourism, and lack of any relevant models of its flow and spread.

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Inter gases as one of the ways to reduce the risk of endogenous fires in hard coal mines

. Szurgacz, D. Sobik, L. & Brodny, J. (2019). Ventilation systems in longwall workings with powered longwall complex. Geolinks International Conferenceon Geosciences. Conference proceedings, 1(1). pp. 201-209. Tutak, M. (2017). Analysis of varying levels of methane emissions from coal mines in Poland. SGEM Vienna GREEN Conference Proceedings, 17(43), 301-308 pp; DOI:10.5593/sgem2017H/43/S19.038. Tutak, M. (2017). Assessment of hydrodynamics of gas flow through the porous rock structures. SGEM Vienna GREEN Conference Proceedings, 17(15), pp. 53-60. DOI:10

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Digital Component of People's Quality of Life in Russia

Regions), Uroven' zhizni naselenija regionov Rossii 1, pp. 50–64. Cherkashina, T.Ju. (2006), Sub#ektivnoe kachestvo zhizni naselenija: integral'naja ocenka i chastnye indicatory (Subjective People’s Life Quality: Integral Assessment and Partial Indicators) , Region: jekonomika i sociologija 3, pp. 97–111. Digital Globalization: The New Era of Global Flows. Report McKinsey Global Institute , March 2016, available online at https://www.mckinsey.com/business-functions/digital-mckinsey/our-insights/digital-globalization-the-new-era-of-global-flows

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Forecasting Passenger Traffic for a Regional Airport

). Analysis of possibility of using neural network to forecast passenger traffic flows in Russia, Aviation , 11:1, 28-34. V.A. Profillidis, (2000). Econometric and fuzzy models for the forecast of demand in the airport of Rhodes, Journal of Air Transport Management 6 (2000) 95-100. Wai Hong Kan Tsui, Hatice Ozer Balli, Andrew Gilbey, Hamish Gow, (2014). Forecasting of Hong Kong airport’s passenger throughput, Tourism Management 42 (2014) 62-76. Wenbin Wei, Mark Hansen, (2006). An aggregate demand model for air passenger traffic, in the huband

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Working Capital Management and Corporate Profitability: Empirical Evidence from Vietnam

Inventory and Credit, A Cash Flow Approach. Journal of Business Finance & Accounting, 17, pp.381-390. [14] Lazaridis, I., Tryfonidis, D., 2006. Relationship Between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange. Journal of Financial Management and Analysis, 19, pp.26-35. [15] Lee, Y.W., Stowe, J.D., 1993. Product Risk, Asymmetric Information, and Trade Credit, Journal of Financial and Quantitative Analysis, 28, pp.285-300. [16] Mun, S.G, Jang, S.C., 2015. Working Capital, Cash

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Multiple Breakpoint Test on Crude Oil Price

.M., Jiao, J.L. and Fan, Y., 2008. Relationships between Oil Price Shocks and Stock Market: An Empirical Analysis from China. Energy Policy , 36, pp.3544-3553. [10] Cunado, J., De Gracia, F.P., 2005. Oil Prices, Economic Activity and Inflation: Evidence for some Asian Countries. The Quarterly Review of Economics and Finance , 45, pp.65-83. [11] Davis, S.J., Haltiwanger, J., 1999. Gross Job Flows. Handbook of Labor Economics , 3, pp.2711-2805. [12] Hamilton, J.D., Lin, G., 1996. Stock Market Volatility and the Business Cycles. Journal of Applied

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Emotional State of Consumer in the Urban Purchase: Processing Data

Journal of Automation, Control and Intelligent Systems, Vol. 1, No. 3, p.77-84. [33] Richins, M.L., 1997. Measuring Emotions in the Consumption Experience. Journal of Consumer Research, Vol. 24, No. 2, pp.127-146. [34] Seidman, I., 2006. Interviewing As Qualitative Research: A Guide for Researchers in Education and the Social Sciences (3rd ed.). New York: Teachers College Press. [35] Tricoche, X., 2006. Flow Visualization for Bioelectric Activity in Human Body. CiteSeerX (The College of Information Sciences and Technology

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