Business Commons^™

The Importance Of The Adoption And Application Of Accounting Policies Transition Countries With Regard To Companies In Kosova, Driton Fetahu

UBT International Conference

Accounting policy should be seen as a framework within which policy is formed to keep business events with the primary objective of increasing safety, especially financial reporting of management. Some management companies is who is responsible for the end result of the economic activity of enterprises run by.

To be able to reliably managed by the company shall have a built in system management and logging of all activity in the company, it is necessary to respect the recommendations of the internal control and audit and external audit recommendations. The accounting policy is closely related to the implementation of IAS/IFRS, …

The Role Of Risk Management Departments In Banking Institutions, Enver Daci

UBT International Conference

The topic of risk and risk management is a topic where the interest of academics, field professionals but also ordinary people has increased enormously. When this topic is dealt with in the banking system, the dominant element in the overall financial system of a country, then the interest rate is even higher, especially after the global financial crisis. In the case of the banking system, credit risk is one of the main risks to which the system is exposed. Over the last decades, loans have occupied the main weight among the assets of the banking system. Moreover, in recent years, …

The Determinants Of Bank Interest Rate Margins: A Panel Approach For Some Balkan Countries, Fidane Spahija Gjikolli

UBT International Conference

Studying interest rates has always been in focus of researches. Loans are the main source of funds for businesses and individuals, especially in the Balkan countries. The main problem is that high interest rate margins can indicate many factors, such as: The informal economy, problems with the cadaster system, an ineffective job of courts, the inability of Central Banks to inject liquidity, weaknesses in the quality of financial reporting of businesses, non-performing loans. It looks like all these problems are in favor of banks, by maximizing their profit. It is well known that the intermediary role of bank is to …

Application Of Dcf Method In The Assessment Of Company's Capital - With A Study Case, Bukurie Imeri Jusufi, Sema Kazazi

UBT International Conference

The models based on assets, dividents, cash flow and returns are identical, however, in the real world, a perfect environment does not exist, thus the results of the models applied throughout the assessment of the companies are different. Therefore, in such an environment, the data used during the capital assessment represent the assessment of the future values and their measurement is important during the predictions.

The aim of the study is to explain the concept of 'market real value' of the companies and the methodological instrumentarium for their assessment, with a special focus on the factors that influence the company's …

The Financial Crisis: Origins, Causes And Conclusions, Eneida Permeti, Blerta Mjeda

UBT International Conference

The crisis in recent years took start in response to a crisis of the real estate market in the United States in 2007. The year 2009 has seen an economic crisis and between 2010 and 2011 it was known the spreading of the crisis sovereign debt and public finances of many countries. The financial markets failed in their main task: the allocation of risk. The products and services traded in the financial market are characterized by the immateriality and legal complexity. It means a high uncertainty degree and a high risk. Therefore is very important to protect the investors and …

Financial Analysis And Techniques To Forecast The Possible Bankruptcy Of Firms In Terms Of Economic Crisis (The Case Of Albania), Antoneta Polo, Vjollca Karapici, Enkela Caca

UBT International Conference

Globalization of markets, continued growth of competition, major technological and innovative changes, has decided Albanian businesses before the big existential challenges. The possibility of bankruptcy knocks at the gate of each of them (especially small and medium business), constituting a problem for the economy of the entire country. Factors that may cause such negative changes are numerous both in number as well as in the consequences with which they are associated. The main purpose of this paper is to make possible the identification of the most important factors that can lead to bankruptcy Albanian businesses and to present models and …