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137 results for “financial analysis”

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Research ArticleOpen accessIn the abstractAn Assessment of the Effect of Education, In-Service Training (IST) and Tenure on Healthcare Performance: A Cost-Optimizing PerspectiveNestor Asiamah, Henry Kofi Mensah, Eric Fosu Oteng-AbayieHealthcare institutions, governments and other stakeholders have over the years used employee education, in-service training and tenure prolongation to enhance the job performance of health professionals, which is termed healthcare performance in this study. The lack of adequate financial resources may however leave employers with the sole option of applying only one of these methods. This study attempts to identify … …Current Research in Psychology, Vol. 7, Issue 2 · 24 Dec 2016 · 10,208 accessesView PDFCite
EditorialOpen accessIn the abstractAn Opportunity for the Agricultural Sector: The Renewable Energy SourcesRiccardo Testa, Salvatore TudiscaToday, among the most important issue for energy decisions by policymakers, there are security challenges and environmental impacts on climate change and economic aspects. Since the seventies, in fact, global warming and environmental issues have had an increasing importance in international debate, attracting the attention of several scientific studies (Landi and Benelli, 2016). Many of these studies denoted that over … …American Journal of Agricultural and Biological Sciences, Vol. 11, Issue 3 · 6 Sep 2016 · 8,098 accessesView PDFCite
Research ArticleOpen accessIn the abstractCash Flow Management at the Insurance Company Aimed at Provision of Financial StabilityElena Knyazeva, Larisa Yuzvovich, Elena Smorodina et al.The insurance market of the Russian Federation is currently demonstrating the trend of slower growth rate of insurance premiums and problems, rising in certain sectors. The loss ratio of insurance operations is increasing along with reducing profitability of internal funds and assets, operational costs are growing. All these factors affect the financial stability of insurance companies and reduce the profitability … …American Journal of Applied Sciences, Vol. 13, Issue 6 · 24 Jun 2016 · 9,075 accessesView PDFCite
Research ArticleOpen accessIn the abstractImpact of Financial Globalization on Banking RisksLarisa Yuzvovich, Elena Knyazeva, Natalia Mokeeva et al.Financial globalization definitely has an overall effect on globalization in the banking sector. This is reflected in averaging of banking risks for all parties, which occurs due to the impact of the markets, economies, private corporations and monopolies as well as states on each other. As a result, just the opposite priorities in monetary policy may have the same beneficial … …American Journal of Applied Sciences, Vol. 13, Issue 4 · 19 Apr 2016 · 8,557 accessesView PDFCite
Research ArticleOpen accessIn the abstractSmall Innovative Enterprises of UniversitiesFranz Edmundovich Sheregi, Alexey Valentinovich RidigerThe article analyzes the formation and operation of small innovative enterprises, established by Russian universities in the context of the technology platforms program, implemented in Russia and based on the experience of the developed countries. Facilitating the commercialization of university research activities by providing them with the right to set up small innovative businesses is a new phenomenon for Russia. … …American Journal of Applied Sciences, Vol. 13, Issue 3 · 28 Mar 2016 · 7,736 accessesView PDFCite
Research ArticleOpen accessIn the abstractDo Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees' and Environmental Dimensions?Mohammad Ebrahim NawaisehThe paper empirically tests the impact of company size and financial performance on Corporate Social Responsibility Disclosure (CSRD), from the Employees' and Environmental Dimensions perspective with reference to the disclosure frequency and quality of these dimensions among Jordanian industrial public share holding companies; whether there is an impact of firm size measured by total assets, ROA, ROE and Leverage on … …American Journal of Applied Sciences, Vol. 12, Issue 12 · 29 Nov 2015 · 8,329 accessesView PDFCite
Research ArticleOpen accessIn the abstractEvaluation of Biogas Plants by the Application of an Internal Rate of Return and Debt Service Coverage ApproachGiuseppe Bonazzi, Mattia IottiEnergy production using renewable energy has an effect on environmental sustainability and on public expenditure. In fact, this industry is heavily assisted by public support from the European Union and the Italian State. Developing and applying a method to evaluate the return on investment for companies operating in the field of renewable energy allows them to quantify their efficient use … …American Journal of Environmental Sciences, Vol. 11, Issue 1 · 6 Apr 2015 · 7,637 accessesView PDFCite
Research ArticleOpen accessIn the abstractEconomic and Financial Flow Generation in Tomato Industry in ItalyGiuseppe Bonazzi, Mattia IottiIn many Italian regions, firms operating in tomato industry have made significant investments in plants and machinery and often sell products to large food retail chains that require large stocks of inventory and have an average time of over 150 days for the payment of receivables. These management characteristics amplify capital requirements, in large part financed, increasing debt levels. Also, … …American Journal of Applied Sciences, Vol. 12, Issue 2 · 25 Mar 2015 · 7,124 accessesView PDFCite
Research ArticleOpen accessIn the abstractINTEREST COVERAGE RATIOS (ICRs) AND FINANCIAL SUSTAINABILITY: APPLICATION TO FIRMS WITH BOVINE DAIRY LIVESTOCKGiuseppe Bonazzi, Mattia IottiAgricultural firms with bovine dairy livestock are characterized by high investments in capital equipment and this is determined by the biological cycle of production, which requires large investments in land, facilities and bovine herd. These large investments require funding from equity capital or debt capital, which generates financial costs. Therefore, it is necessary to assess not only the profitability of … …American Journal of Agricultural and Biological Sciences, Vol. 9, Issue 4 · 15 Oct 2014 · 7,657 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Comparative Analysis for the Accounting Reporting of ‘Employee Benefits’ Between IFRS and Other Accounting Standards: A Case Study for the Biggest Listed Entities in GreeceKonstantinos J. Liapis, El ThalassinosThe main aim of this study is to illustrate a comparative analysis for the accounting reporting of "employee benefits" between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 8,089 accessesView PDFCite