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1
Vaid, Shashank, e Benson Honig. "The influence of investors’ opinions of human capital and multitasking on firm performance: a knowledge management perspective". Journal of Knowledge Management 24, n. 7 (27 giugno 2020): 1585–603. http://dx.doi.org/10.1108/jkm-01-2020-0075.
Testo completoAbstract (sommario):
Purpose The purpose of this study is to examine the disruption-adaptation associated with knowledge management (KM) of entrepreneurial multitasking of top strategy and tactics executive (TSTE) succession in positions responsible for both S and T. This provides insight into KM and firm performance during turbulent periods. Design/methodology/approach The study examines investor’s opinions of human capital in the context of managerial succession. The data was based on 900 publicly available appointment announcements between 2006–2014, allowing for the examination of 459 observations of succession in 51 industries. Findings The findings indicate that the relationship between KM of entrepreneurial multitasking and firm performance was more positive for high innovation firms than for low innovation firms. As well, the relationship between investors’ opinions of a top executive manager’s human capital and firm performance is more positive for small firms than for large firms and more positive for high innovation firms than for low innovation firms. Research limitations/implications The study contributes to the literature by systematically examining the announced appointment of executives in one context where KM of entrepreneurial multitasking is prevalent – across marketing strategy and sales tactics (hereafter, S and T) responsibilities – for multiple firms listed at major US stock exchanges across a wide range of industries, using lagged performance data to discern performance outcomes. It highlights important issues related to organizational structure and human capital for firm performance and KM in dynamic environments. Further research could examine the impact on firm performance of a change in structure – from a joint sales and tactics position to a sales or tactics position and vice versa. By studying the impact of change to and from an intertwined position, future scholars can determine the level of risk stemming from coordination uncertainty changes with time. Practical implications Of practical relevance, the study shows that vesting dual responsibility for S and T in one executive during managerial succession may not be as universally valuable or adaptive as previously thought. One practical extension of this research may also be that larger firms that are more likely to have clearly defined silos may find that such vesting of multitasking responsibility not as valuable. High innovation and small firms may gain from new executives’ multitasking responsibility for S and T. Thus, firms should think twice before vesting S and T responsibilities with one incoming executive during the leadership change. Social implications Responsibility for both S and T compounds ambiguous accountability, frequently leaving the locus of customer-related problems unclear, and therefore unsolved. Originality/value Extant research has overlooked the relationship between the top management team’s (TMT) abilities to multitask firm performance over time across contexts of external and internal change, operationalized as firm innovation and firm size. Nor have studies explored the firm performance implications of external stakeholders’ opinions of such human capital across these contexts. A novel measure of executive-specific human capital – abnormal returns generated the appointment announcement, is introduced. Understanding the capability of a top executive to simultaneously multitask both S and T responsibilities is a critical component of KM; also relevant are investors’ opinions of their human capital, a particular oversight given the challenge of the “great transformational leader” with servant leadership theory (Carayannis et al., 2017; Gregory Stone et al., 2004).
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Ramakrishnan, Suresh, Saqib Muneer . e Melati Ahmad Anuar . "An Interaction between Firm Strategy, Capital Structure and Firm’s Performance". Journal of Economics and Behavioral Studies 7, n. 4(J) (30 agosto 2015): 37–47. http://dx.doi.org/10.22610/jebs.v7i4(j).592.
Testo completoAbstract (sommario):
The study tries to determine the association among corporate strategy, social structure and firm performance. In this regard, the monetary reports of 78 companies listed in Karachi Stock Exchange since 2007 to 2014 were scrutinized. In this research, firm strategy (sales growth, liquidity) and capital structure (debt ratio) were used as sovereign variables, and firm performance (return on equity, return on assets, free cash flow for the firm, free cash flow per share) were functional and are used as dependent variables, so to study the affiliation between corporate strategy, capital structure and firm performance within a 8-years period from 2007 to 2014. Secondary data has been used to test the hypotheses; single variable linear regression method was used and their significance was evaluated using Statistics T (t-test) and F (Fisher). The study results indicate that there is a significant positive relationship between sales growth variables and two types (among four types) of performance criteria in the study, namely return on equity and return on assets. And there is a positive significant relationship between firm liquidity and three criteria of firm's performance in the study namely return on equity, free cash flow per share and return on assets. Also, debt ratio has a positive significant relationship with free cash flow for firm and a negative significant relationship with return on assets.
3
Lee, Hyun-Ah, e Sungju Chun. "Earnings Management Behavior of Firms with Financial Constraints: Focusing on Firms that Issue Redeemable Convertible Preferred Stocks". GLOBAL BUSINESS FINANCE REVIEW 28, n. 1 (28 febbraio 2023): 58–71. http://dx.doi.org/10.17549/gbfr.2023.28.1.58.
Testo completoAbstract (sommario):
Purpose: T his study aim s to e xplore t he e ffect of f inancial c onstraints o n earnings m anagement by f ocusing on firms that issue redeemable convertible preferred stocks (RCPS). RCPS are considered a financing option primarily used by firms that have investment opportunities but face difficulties in raising funds with a low cost of capital. Therefore, the issuance of RCPS can be an effective indicator to identify firms with financial constraints.
Design/methodology/approach: This study employs a sample of 12,406 firm-year observations of listed companies in the Korean stock market from 2011 to 2018. The study conducts multiple regression analyses to investigate the level of earnings management of RCPS-issuing firms with respect to that of non-issuing firms. In this analysis, the earnings management is proxied by discretionary accruals and real operational activities.
Findings: This study shows that RCPS-issuing firms have a higher level of discretionary accruals than non-issuing firms. Meanwhile, there is no significant difference in the level of real activities management between RCPS-issuing and non-issuing firms. These findings imply that firms with financial constraints engage in aggressive earnings management through discretionary accruals rather than real operational activities.
Research limitations/implications: This study provides compelling evidence that financially constrained firms strategically use discretionary accruals to signal positive prospects for external capital suppliers, allowing them to raise the capital necessary for investment. It is also confirmed that financially constrained firms do not depend on real activities management, which sacrifices cash flows and firm value in the long run.
Originality/value: T his is t he f irst s tudy t o test t he l ink between f inancial c onstraints a nd e arnings m anagement by analyzing RCPS-issuing firms that conform to the definition of financial constraints. This approach can alleviate the risk of errors in the classification of firms and the endogeneity problems accompanied by estimating financially constrained firms with firm characteristics, such as dividend payout ratio, cash flows, size, age, or a combined index of these variables.
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XIE, JUN, e YUKIO FUKUMOTO. "A NEW FINDING FOR CORPORATE BOARD SIZE EFFECTS: EVIDENCE FROM JAPAN". Singapore Economic Review 58, n. 04 (dicembre 2013): 1350031. http://dx.doi.org/10.1142/s0217590813500318.
Testo completoAbstract (sommario):
This paper reexamines the relation between firm performance and board size using the data of Japanese companies. We find a significantly positive relation between firm performance and board size when the board size is small, but a significantly negative relation when the board size is large. Our finding is different from major empirical research such as the work by Yermack, Eisenberg et al. and Coles et al. [Yermack, D (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics, 40, 185–211; Eisenberg, T, S Sundgren and MT Wells (1998). Larger board size and decreasing firm value in small firms. Journal of Financial Economics, 48, 35–54; Coles, JL, ND Daniel and L Naveen (2008). Boards: Does one size fit all? Journal of Financial Economics, 87, 329–356].The empirical results regarding the relation between firm performance and board size might depend strongly on the characteristics of firms used in a given analysis.
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Ito, Asei, Zhuoran Li e Min Wang. "Multi-level and Multi-route Innovation Policies in China: A Programme Evaluation Based on Firm-level Data". Millennial Asia 8, n. 1 (aprile 2017): 78–107. http://dx.doi.org/10.1177/0976399616686866.
Testo completoAbstract (sommario):
Since the Chinese government’s rapid increase in expenditures on science and technology (S&T) during the 2000s, numerous related policies have been implemented by national-, provincial-, city-and prefecture-level governments in China. Each level of government aims to promote innovation activities; however, few empirical evaluations have been conducted for each policy level and category. This study estimates the treatment effects of innovation policies at each government level and category by using firm-level survey data from Chengdu, an inland city. Results suggest that aggregated S&T policies stimulate effective firm-level innovation activities, in particular, city-level policies and various government services. On the other hand, some policy categories, including tax incentives, seem to be inefficient and these results are also consistent with related studies. Restructuring the current policy menu and establishing further feedback mechanisms for S&T policy will improve the efficacy of such spending.
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Diaz Ruiz, Carlos A., e Hans Kjellberg. "Feral segmentation: How cultural intermediaries perform market segmentation in the wild". Marketing Theory 20, n. 4 (30 aprile 2020): 429–57. http://dx.doi.org/10.1177/1470593120920330.
Testo completoAbstract (sommario):
This article extends the S-T-P framework of market segmentation (i.e. segmentation, targeting, and positioning), showing that firms have more sources of segments than previously acknowledged, including the option of integrating feral segments that emerge publicly in the marketplace. While the S-T-P framework currently focuses on ad hoc segmentation tailored for a focal firm and syndicated segmentation made for commercialization to multiple firms, this article introduces feral segmentation in which cultural intermediaries (CIs) coin consumers categories through their familiarity with popular culture. Empirically, the article investigates how CIs constructed the lumbersexual segment, a neologism combining the narcissism of the metrosexual with the roughness of the lumberjack. The findings include a four-step feral segmentation process: (1) Establishing deviance—singling out anomalies that lower the explanatory power of existing segments. (2) Prototyping—sketching profiles that enhance familiarity and allow identification. (3) Anchoring—attaching the segment into public discussions. (4) Vaccination—coining preemptive validations against criticism.
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Handaya, Andrew, Dezie L. Warganegara e Doni S. Warganegara. "Identification of Firm Multiplier of Comparable Firm Valuation Method on Indonesian IPO". Journal of Applied Finance & Accounting 1, n. 2 (28 giugno 2009): 314–27. http://dx.doi.org/10.21512/jafa.v1i2.128.
Testo completoAbstract (sommario):
The aim of this research is to find the relevant valuation measurement, firm multiplier, which is utilized by issuers or underwriters during IPO. This research uses companies that conducted IPO, in the Indonesia Stock Exchange (IDX), within year 2001 to 2007, as the research sample. The hypotheses are developed to find the relevant valuation multiplier. The data are analyzed using One-Sample T Test, Kolmogorov-Smirnov (K-S) Test, and Binomial Test. The empirical results suggest that there are similarities and differences in valuation results when comparable firm valuation is utilizing different firm multiplier. Among the five methods, i.e. arithmetic mean, median, harmonic mean, closest ROA, and closest TA, the closest TA method performs the worst in Indonesia capital market during 2001-2007. There is no statistical difference between selecting arithmetic mean, median, and harmonic mean methods. The closest ROA method outperforms the arithmetic mean and closest TA methods; however it has similar performance to median and harmonic mean methods.
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Saukkonen, Juha, e Pia Kreus. "T-shaped Capabilities of the next Generation: Prospecting for an Improved Model". European Conference on Knowledge Management 23, n. 2 (25 agosto 2022): 1032–41. http://dx.doi.org/10.34190/eckm.23.2.369.
Testo completoAbstract (sommario):
Modern companies are in constant search of ways to improve the integration of the various departments and business processes into a coherent entity. Changes made to the organizational structure and deployment of common company-wide ICT solutions such as Enterprise Resource Planning (ERP) and cloud infrastructure are some means that enable better internal collaboration and transparency, compared to siloed structures and modes of operating. However, infrastructural or management system changes cannot foster a holistic view, and collaboration between different parts of the organization is not possible if the stakeholders in company processes do not possess capability profiles that match the need. Human Resource Management (HRM) and knowledge management (KM) research has introduced and elaborated on the concept of T-shaped capabilities as an answer to the needs of a modern knowledge-era employee. A T-shaped capability profile is highlighting the need of employees (and managers alike) to build broad combinatory capabilities (the horizontal line on the top of the letter T) between the firm´s processes in addition to their specific expertise in one area (the vertical line in the letter T - so-called I-shape capability). Our paper introduces a prospective evolutionary step to T-shaped capabilities that we call the T2 capability model. The model adds another horizontal layer to the model. This layer is made of generic i.e., not industry- or firm-specific capabilities, as imposed by megatrends and mindsets needed across all areas of economic activity. Examples of such generic capabilities are sustainability and ethics as well as financial and technical literacies. The second horizontal line consists of the firm´s business processes such as sales and marketing, supply chain, research, and development, etc. We will also introduce some practices on how T2-shaped capabilities could be fostered in education and the company- and industry-level actions.
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Supriyanto, Edi. "PENGARUH MODERASI SIZE TERHADAP HUBUNGAN ANTARA FAMILY CONTROL DENGAN NILAI DAN KINERJA PERUSAHAAN". Jurnal Ekonomi dan Bisnis 16, n. 1 (1 gennaio 2015): 40. http://dx.doi.org/10.30659/ekobis.16.1.40-47.
Testo completoAbstract (sommario):
This study investigates how family control affects the corporate values and performances.Then, We also test the effect of size moderation on relation between family control affects the corporate values and performances. The respondents are all of the corporates that listed in Jakarta Stock Exchanges (JSX) on 2004 until 2007. Purposive sampling is used to choosed data’s or samples. This study only gets 30 corporates of services from of them. Regresy Linier is used to analyzed this data’s, but before it we done classics assumption test. The result shows that variable of family control directly has not positive effect to the corporate values and performances. It is evidenced by statistic analysis with t-value -0,044 and level of significance about 0,816 for the first hypothesis and with t-value 0,156 and level of significance about 0,412 for the second hypothesis. It is not support prior research by Barontini dan Caprio (2005). The test of size moderation gets result that the corporate values and performances are effected by size of corporates. It’s evidenced by level of significance about 0.00.Keywords : Agency Theory, Family Control, Firm Value, Firm Performance.
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Herawati, Heti. "Corporate Governance, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility". Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, n. 02 (7 dicembre 2015): 203–17. http://dx.doi.org/10.35838/jrap.v2i02.112.
Testo completoAbstract (sommario):
A B S T R A C T
The issue of corporate responsibility disclosure (CSRD) grows widely. The purpose of this research is to examine empirically wether institutional ownership, independent board, profitability, firm size and firm age have influence toward CSRD of mining companies listed at IDX. This research has causal characteristic, that is is reviewing the relationship between institutional ownership, independent board, profitability, firm size and firm age has an effect CSRD. The population of this research is mining companies at IDX up to 2013. Sampling procedure utilities sampling purposive method. The number of sample uses 90 data and analyzed by multiple regression analysis. The result of hypothesis test shows that institutional ownership and independent board doesn’t have influence toward CSRD, whereas profitability, company size and age partially have influence towards CSRD.
A B S T R A K
Isu tentang pengungkapan corporate social responsibility berkembang dengan cepat. Penelitian ini bertujuan untuk menguji secara empiris, apakah kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility perusahaan pertambangan yang listing di Bursa Efek Indonesia. Penelitian ini bersifat kausal yaitu mengkaji hubungan antara kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan-perusahaan pertambangan yang telah terdaftar di BEI sampai dengan tahun 2013. Prosedur pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang digunakan 90 dan dianalisis dengan metode regresi linier. Hasil pengujian hipotesis menunjukkan bahwa variabel kepemilikan institusional dan dewan komisaris independen yang tidak berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan profitabilitas, size perusahaan dan umur perusahaan secara parsial berpengaruh terhadap pengungkapan corporate social responsibility.
JEL Classification: G34, M14
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Herawati, Heti. "Corporate Governance, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility". Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, n. 02 (7 dicembre 2015): 203–17. http://dx.doi.org/10.35838/jrap.2015.002.02.18.
Testo completoAbstract (sommario):
A B S T R A C T
The issue of corporate responsibility disclosure (CSRD) grows widely. The purpose of this research is to examine empirically wether institutional ownership, independent board, profitability, firm size and firm age have influence toward CSRD of mining companies listed at IDX. This research has causal characteristic, that is is reviewing the relationship between institutional ownership, independent board, profitability, firm size and firm age has an effect CSRD. The population of this research is mining companies at IDX up to 2013. Sampling procedure utilities sampling purposive method. The number of sample uses 90 data and analyzed by multiple regression analysis. The result of hypothesis test shows that institutional ownership and independent board doesn’t have influence toward CSRD, whereas profitability, company size and age partially have influence towards CSRD.
A B S T R A K
Isu tentang pengungkapan corporate social responsibility berkembang dengan cepat. Penelitian ini bertujuan untuk menguji secara empiris, apakah kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility perusahaan pertambangan yang listing di Bursa Efek Indonesia. Penelitian ini bersifat kausal yaitu mengkaji hubungan antara kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan-perusahaan pertambangan yang telah terdaftar di BEI sampai dengan tahun 2013. Prosedur pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang digunakan 90 dan dianalisis dengan metode regresi linier. Hasil pengujian hipotesis menunjukkan bahwa variabel kepemilikan institusional dan dewan komisaris independen yang tidak berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan profitabilitas, size perusahaan dan umur perusahaan secara parsial berpengaruh terhadap pengungkapan corporate social responsibility.
JEL Classification: G34, M14
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Novita e Mulyani Mulyani. "ANALISIS KAUSALITAS STRATEGI DIVERSIFIKASI DAN KINERJA PERUSAHAAN". Jurnal Akuntansi 9, n. 2 (15 agosto 2020): 133–48. http://dx.doi.org/10.46806/ja.v9i2.765.
Testo completoAbstract (sommario):
Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performance’s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance.
Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments.
References:
Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215–230.
Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155.
Berger, P. G., & Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–65.
Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education.
Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009–2011. Jurnal Akuntansi, 4(1).
Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1–9.
Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1.
Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078–1087.
Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1–25.
Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459.
Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara.
Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198–2207.
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Mulyatno, Iwan Wijaya. "KEPEMILIKAN MANAJERIAL, KESEMPATAN INVESTASI, RISIKO FINANSIAL, DAN NILAI PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI)". Jurnal Bisnis dan Manajemen 14, n. 2 (10 gennaio 2017): 81. http://dx.doi.org/10.20961/jbm.v14i2.4128.
Testo completoAbstract (sommario):
<p><em>This research is aims to examine the influences of managerial ownership, investment opportunity set, and financial risk on firm value on The Manufacturing sector Companies in Indonesia Sharia Stock Index (ISSI) in the period 2008-2010. The populations in this research are listed companies in Indonesia Sharia Stock Index (ISSI), which amounts to 220 and sample as many as 45 companies, for 3 years from 2008 s / d 2010. Therefore, the total observation in this research are 135 companies and have been analyzed by multiple linear regression analysis model. The data used are secondary data of the financial statements. Hypothesis testing used F test and t test.</em></p><p><em>The result of the t test indicates, that the managerial ownership variable significantly showed a negative influences on the firm value, these proved that the hypothesis present to be acceptable. For the Investment opportunity set variable reveal slight impacts on the firm value. As of the Financial risk variable ominously occurred positive influences on the firm value in the manufacturing sector companies listed on the Indonesia Stock Index Sharia (ISSI) observed in the of period 2008-2010.</em></p>
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Hidayat, Sulistyo Wahyudin, e David Adechandra Ashedica Pesudo. "Pengaruh Perencanaan Pajak dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi". International Journal of Social Science and Business 3, n. 4 (11 ottobre 2019): 367. http://dx.doi.org/10.23887/ijssb.v3i4.21323.
Testo completoAbstract (sommario):
A B S T R A KPenelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan dengan transparansi perusahaan sebagai variabel moderasi. Penelitian ini menggunakan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Teknik analisis yang digunakan dalam penelitian ini yaitu deskriptif statistik, analisis regresi linear regresi linear berganda. Hasil pengujian ini menunjukkan perencanaan pajak berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial berpengaruh negative terhadap nilai perusahaan, dan transparansi perusahaan memoderasi hubungan antara perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan. Hal ini di karenakan banyak informasi yang diungkapkan oleh manajemen pada laporan keuangan atau tahunannya, maka pemilik perusahaan dan investor dapat lebih mengetahui kondisi peusahaan yang sebenarnya.Kata Kunci: Perencanaan Pajak, Kepemilikan Manajerial, Nilai Perusahaan, Transparansi PerusahaanA B S T R A C TThis study aims to determine the effect of tax planning and managerial ownership on firm value with company transparency as a moderating variable. This study uses annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The analysis technique used in this study is descriptive statistics, multiple linear regression. The results of this test indicate tax planning has a positive effect on firm value, managerial ownership has a negative effect on firm value, and corporate transparency moderates the relationship between tax planning and managerial ownership of firm value. This is because there is a lot of information disclosed by management in its financial or annual reports, so that company owners and investors can better know the real condition of the company.Keywords: Tax Planning, Managerial Ownership, Corporate Value, Corporate Transparency
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Lanawati, Lanawati, e Amilin Amilin. "Cash Ratio, Debt to Equity Ratio, Return on Asset, Firm Size, Growth dan Dividen Payout Ratio Pada Perusahaan Manufaktur di Indonesia". Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, n. 01 (8 giugno 2015): 55–64. http://dx.doi.org/10.35838/jrap.v2i01.95.
Testo completoAbstract (sommario):
A B S T R A C T
This study aimed to examine the effect of the cash ratio , debt to equity ratio , return on assets and firm size growth of the dividend payout ratio. Samples were tested as many as 118 data for companies that consistently pay dividends for 5 years from 2008 until 2012. The tests were conducted with a multiple regression test . The results show that the return on assets affect the dividend payout ratio. while cash ratio , debt to equity ratio and firm size growth has no effect. Research to be dating should pay attention to the changes associated with the assessment and recognition of the accounts in the financial statements in order to obtain better results.
A B S T R A K
Penelitian ini bertujuan untuk menguji pengaruh cash ratio, debt to equity ratio, return on asset dan pertumbuhan ukuran perusahaan dari rasio pembayaran dividen. Sampel diuji sebanyak 118 data perusahaan yang konsisten membayar dividen selama 5 tahun dari 2008 sampai 2012. Pengujian dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan bahwa pengembalian aset mempengaruhi rasio pembayaran dividen. sementara rasio kas, rasio hutang terhadap ekuitas dan pertumbuhan ukuran perusahaan tidak berpengaruh. Penelitian yang akan berkencan harus memperhatikan perubahan yang terkait dengan penilaian dan pengakuan dari akun dalam laporan keuangan untuk memperoleh hasil yang lebih baik.
JEL Classification: G14, G30
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Lanawati, Lanawati, e Amilin Amilin. "Cash Ratio, Debt to Equity Ratio, Return on Asset, Firm Size, Growth dan Dividen Payout Ratio Pada Perusahaan Manufaktur di Indonesia". Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, n. 01 (8 giugno 2015): 55–64. http://dx.doi.org/10.35838/jrap.2015.002.01.5.
Testo completoAbstract (sommario):
A B S T R A C T
This study aimed to examine the effect of the cash ratio , debt to equity ratio , return on assets and firm size growth of the dividend payout ratio. Samples were tested as many as 118 data for companies that consistently pay dividends for 5 years from 2008 until 2012. The tests were conducted with a multiple regression test . The results show that the return on assets affect the dividend payout ratio. while cash ratio , debt to equity ratio and firm size growth has no effect. Research to be dating should pay attention to the changes associated with the assessment and recognition of the accounts in the financial statements in order to obtain better results.
A B S T R A K
Penelitian ini bertujuan untuk menguji pengaruh cash ratio, debt to equity ratio, return on asset dan pertumbuhan ukuran perusahaan dari rasio pembayaran dividen. Sampel diuji sebanyak 118 data perusahaan yang konsisten membayar dividen selama 5 tahun dari 2008 sampai 2012. Pengujian dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan bahwa pengembalian aset mempengaruhi rasio pembayaran dividen. sementara rasio kas, rasio hutang terhadap ekuitas dan pertumbuhan ukuran perusahaan tidak berpengaruh. Penelitian yang akan berkencan harus memperhatikan perubahan yang terkait dengan penilaian dan pengakuan dari akun dalam laporan keuangan untuk memperoleh hasil yang lebih baik.
JEL Classification: G14, G30
17
Rakhman, Abdulah, Bunfa Liaw e Hafizah Rifiyanti. "FREE CASH FLOW DAN PROFITABILITY TERHADAP FIRM VALUE MELALUI DIVIDEND POLICY PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Manajemen 10, n. 1 (15 novembre 2020): 1–18. http://dx.doi.org/10.46806/jm.v10i1.723.
Testo completoAbstract (sommario):
Firm value playsimportant role in maximizing shareholder profits at a time of rising share prices. Risingcompany share price will improve shareholders' welfare. Firm value is important to investors becauseit is an indicator of the market in measuring the company as a whole. The purpose of the research is toanalyze the influence of free cash flow and profitability on firm value by mediated by dividend policy. This research is based on several theories including Agency Theory, Signaling Theory, Agency CostTheory, Firm Value, Profitability, Free Cash Flow, and Dividend Policy. The object of research s amanufacturing company listed on the Indonesia Stock Exchange in the period 2015-2017 with 60companies as the sample. Analysis techniques used by Structural Equation Modelling (SEM). Theresults of the research include (1), there is a positive and significant influence of free cash flow on firmvalue (2) there is a positive and significant influence of profitability on firm value, (3) there is a positifveand significant influence of free cash flow on dividend policy, (4) there is no influence of profitabilityon dividend policy, (5) there is a positive and significant influence of dividend policy on firm value, (6)dividend policy can’t mediate the effect of profitability on firm value, and (7) dividend policy canmediate the influence of free cash flow on firm value.Keywords : Profitability, Free Cash Flow, Dividend Policy, dan Firm Value
18
Seyhan, Emel, e Jonathan P. Stewart. "Semi-Empirical Nonlinear Site Amplification from NGA-West2 Data and Simulations". Earthquake Spectra 30, n. 3 (agosto 2014): 1241–56. http://dx.doi.org/10.1193/063013eqs181m.
Testo completoAbstract (sommario):
We analyze NGA-West2 data and simulations to develop a site amplification model that captures ground motion scaling with V S30 and soil nonlinear effects. We parameterize nonlinearity as the gradient of site amplification with respect to peak acceleration for reference (firm) sites. Both data analyses and simulations indicate nonlinearity for sites with V S30 < 500 m/s and spectral periods T < ∼3 s. Following approximate removal of nonlinear effects from the data, we evaluate V S30-scaling of ground motions, which is most pronounced for T ≥ ∼0.2 s and saturates for hard rock sites. Regional trends in V S30-scaling and nonlinearity were not found to be sufficiently robust to justify inclusion in our model. We apply the site amplification model to derive site factors now approved for building code applications. Principal causes of changes relative to previous values are reduction of the reference velocity (at which amplification is unity) to 760 m/s and reduced nonlinearity.
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Lipsett, M. S., J. A. Holbrook, R. G. Lipsey e R. W. de Wit. "R&D and innovation at the firm level: improving the S&T policy information base". Research Evaluation 5, n. 2 (1 agosto 1995): 123–29. http://dx.doi.org/10.1093/rev/5.2.123.
Testo completo
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Yu, Hui-Cheng, Lopin Kuo e Beiling Ma. "The Drivers of Corporate Water Disclosure in Enhancing Information Transparency". Sustainability 12, n. 1 (3 gennaio 2020): 385. http://dx.doi.org/10.3390/su12010385.
Testo completoAbstract (sommario):
This paper explores drivers of corporate water disclosure (CWD) from an aspect of accountability. Based on legitimacy theory and stakeholder theory, we propose six potential drivers of CWD. First, this paper uses an independent sample t-test to analyze differences in CWD among US firms. Later, potential drivers on CWD were identified using ordinal logit regression. These hypotheses posit that debt ratio, blockholders’ ownership ratio, inclusion in a capital market index (i.e., S&P500), and the status of belonging to a water-sensitive industry (WSensi) all have a positive effect on CWD. However, the relations of firm size and profitability on CWD are insignificant. This suggests that the supervision of blockholders and creditors can effectively improve the transparency of CWD.
21
Chiarolla, Maria B. "On the Lack of Optimal Classical Stochastic Controls in a Capacity Expansion Problem". Journal of Mathematics Research 11, n. 6 (28 novembre 2019): 89. http://dx.doi.org/10.5539/jmr.v11n6p89.
Testo completoAbstract (sommario):
The stochastic control problem of a firm aiming to optimally expand the production capacity, through irreversible investment, in order to maximize the expected total profits on a finite time interval has been widely studied in the literature when the firm’s capacity is modeled as a controlled Itˆo process in which the control enters additively and it is a general nondecreasing stochastic process, possibly singular as a function of time, representing the cumulative investment up to time t. This note proves that there is no solution when the problem falls in the so-called classical control setting; that is, when the control enters the capacity process as the rate of real investment, and hence the cumulative investment up to time t is an absolutely continuous process (as a function of time). So, in a sense, this note explains the need for the larger class of nondecreasing control processes appearing in the literature.
22
Chang, Hsin-Ru, e Charlotte R. Bronson. "A reciprocal translocation and possible insertion(s) tightly associated with host-specific virulence in Cochliobolus heterostrophus". Genome 39, n. 3 (1 giugno 1996): 549–57. http://dx.doi.org/10.1139/g96-070.
Testo completoAbstract (sommario):
A reciprocal translocation and one or more apparent insertions are shown to be tightly associated with Tox1, a locus controlling T-toxin production and host-selective virulence in race T of the maize pathogen Cochliobolus heterostrophus. Chromosome arrangements were examined by separating chromosomal DNAs of a variety of Tox+ and Tox− strains by pulsed-field gel electrophoresis and hybridizing with probes known to detect RFLPs genetically linked to Tox1. The existence of the translocation was demonstrated by chromosome hybridization patterns; the existence of the putative insertion(s) was deduced from chromosome migration rates. Both differences in chromosome arrangement were detected between 8 Tox+ and 8 Tox− near-isogenic laboratory strains, suggesting that the differences are tightly linked to Tox1. The reciprocal translocation was also detected between all 7 Tox+ and 8 Tox− field isolates examined, suggesting that the translocation is common in natural populations. The field isolates may also differ by the insertion(s); however, numerous additional chromosome size polymorphisms in the field isolates prevented a firm conclusion. The tight association of the translocation and insertion(s) with T-toxin production suggests that chromosome rearrangements may have been involved in the evolution of race T and Tox1. These genomic differences may be causally related to the previously reported reduced fitness of race T relative to race O on N-cytoplasm maize. Key words : chromosome rearrangement, southern corn leaf blight, pulsed-field electrophoresis, T-toxin, evolution.
23
Barton, Bruce. "Through a Lenz Darkly: Bluemouth Inc.’s S(t)imulated Schizophrenia". Canadian Theatre Review 127 (giugno 2006): 54–59. http://dx.doi.org/10.3138/ctr.127.010.
Testo completoAbstract (sommario):
Last night. I started in room #9D. Iris’s room. I sat on the floor between two elderly women with defiantly dark hair and surprisingly subtle fragrances. The window was open to the sound of rain falling and the perpetual movement of cars and people in the street below. I remember seeing an electric lamp outside on the fire escape, partly covered by plastic or cardboard, basically open to the weather. I wondered if it would short out during the performance. Her tears were real.
24
Sami, Rokayya. "Influence of Novel Nano Membranes on Quality Characterizes of Cucumber During Storage". Journal of Biobased Materials and Bioenergy 16, n. 5 (1 ottobre 2022): 721–28. http://dx.doi.org/10.1166/jbmb.2022.2227.
Testo completoAbstract (sommario):
The influence of novel nano membranes on the quality characterizes of cucumber fruits during storage was evaluated. Chitosan (C), Titanium dioxide nanoparticles (T), and sodium tripolyphosphate (S) were used for the synthesis of novel nano membranes. Samples were divided into four lots. One lot was coated with water; another with C-Film, another with C/T-Film, and the fourth lot with C/T/S-Film. All the samples were dried with forced air at 25 °C for 1 h. Samples were stored in plastic trays for 21 days and evaluated every 7 days (0, 7, 14, and 21 days) at 10 °C. Quality characterizes included texture-profile analysis, pitting and warts appearances rates, acidity, pyruvate enzyme oxidation, and microbial population, especially psychrophilic bacteria. Results revealed that the C/T-Film treated cucumber samples showed the lowest values loss in almost all the texture analysis, gumminess (N) 441.79, resilience 0.035, hardness (N) 1145.02, and cohesiveness 0.19, compared to other coating treatments; while cucumber samples treated with (C/T/S-Film) established the lowest values loss in chewiness (N) 231.41. Cucumber samples treated with C/T/S-Film showed the lower value of pitting and appearance rates 0.67 and 0.21, respectively. For cucumber samples treated with C/T-Film and C/T/S-Film reported the same acidity values as 4.63 at the end of the storage period. The pyruvate enzyme oxidation was higher (187.53 n mol/kg FW) in cucumber fruits treated with C/T/S-Film, compared with cucumber treated with C/T-Film that recorded value of 166.09 n mol/kg FW. After 21 days of the storage period, C/T/S-Film-coated samples had the least psychrophilic bacterial counts 7.03 Log CFU/g, lower than C/T-Film-coated samples 7.6 Log CFU/g. So, in the current work novel nano membranes, consisting of chitosan, titanium dioxide nanoparticles, and sodium tripolyphosphate were effective to extend the shelf-life of cucumbers until 21 days during storage.
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Natalia, Cindy, Eka Desy Purnama e Lambok DR Tampubolon. "Mediation Effects Of Capital Structure And Profitability On The Influence Of Sales Growth On Firm Value In Consumer Goods Companies". Primanomics : Jurnal Ekonomi & Bisnis 19, n. 3 (1 settembre 2021): 21–34. http://dx.doi.org/10.31253/pe.v19i3.633.
Testo completoAbstract (sommario):
Firm value is important for a company thus, many companies compete with other companies to get better Firm value. A company that has a good Firm value is considered having a better performance so that it becomes an attraction that can increase Firm value. Firm value of a company can be recognized from stock price in the stock market which is called Indonesia Stock Exchange. Investors are seen as a determinant of Firm value. The higher Firm value of a company describes that the company’s performance is in a good condition. When the investors catch a good signal from the company, it will encourage them to buy the shares. This research is a quantitative study which aims to find out the influence of Sales Growth to the Firm value of a company that is mediated by Capital Structure and Firm value. This study uses Consumer Goods Companies that are listed in Indonesia Stock Exchange and the financial reports used range from 2015 to 2019. This study used nonrandom sampling which is Purposive Sampling to obtain 26 out of 60 companies to be tested with five sub-sectors, namely: Cosmetics and Household, Food and Beverages, House ware, Pharmaceuticals, and Tobacco Manufacturers. Multiple linear regression analysis technique using SPSS system version 25. Sales Growth Variable (X), Capital Structure (Z1) and Profitability (Z2) have an effect on Firm value (Y) with determinant value R2 = 40.9%, Sales Growth Variable (X) affects Capital Structure (Z1) with determinant value R2 = 39.5% and Sales Growth (X) to Profitability (Z2) with determinant value R2 = 4.5%. In the t test, it can be concluded that Sales Growth has no effect on Firm value. Capital Structure and Profitability have an effect on Firm value. Sales Growth has a significant positive effect on Capital Structure and a significant negative impact on Profitability. The mediating variable, which is Capital Structure, is able to act as mediator between Sales Growth and Firm value while profitability is unable to act as mediator between Sales Growth and Firm Value
26
Abdurrakhman, Abdurrakhman. "Determinan Price to Book Value Perusahaan Manufaktur". Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, n. 02 (7 dicembre 2015): 139–52. http://dx.doi.org/10.35838/jrap.v2i02.106.
Testo completoAbstract (sommario):
A B S T R A C T
This study is aimed to test the influence of Current ratio (CR), Return on equity (ROE), Total assets turnover (TATO), and Size towards Price to book value (PBV). Samples are 114 firm firm years data of consumer goods listed companies in Indonesia Stock Exchange (IDX) during the period of 2006-2011 Analysis technique of data used multi linear regression of ordinary least square. This indicate that the available data has fulfilled the prerequisite to use multi-linier regression model. This research demonstrated that ROE and Size partially have significant influence towards the PBV. On the contrary, CR and TATO partially have no significant influence towards PBV. Simultaneously, CR, ROE, TATO, and the size has significant influence towards PBV of Consumer goods companies in IDX during the period of 2006.
A B S T R A K
Penelitian ini bertujuan untuk menguji pengaruh Rasio Current (CR), Return on equity (ROE), Total omset aset (TATO), dan Ukuran menuju Harga terhadap nilai buku (PBV). Sampel adalah 114 data tahun perusahaan consumer goods di Bursa Efek Indonesia (BEI) tercatat selama periode 2006-2011. Teknik analisis data menggunakan regresi linier multi biasa setidaknya persegi. Ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model regresi multi-linier. Penelitian ini menunjukkan bahwa ROE dan Ukuran parsial memiliki pengaruh yang signifikan terhadap PBV. Sebaliknya, CR dan TATO sebagian tidak memiliki pengaruh yang signifikan terhadap PBV. Secara bersamaan, CR, ROE, TATO, dan ukuran memiliki pengaruh signifikan terhadap PBV perusahaan barang konsumen di BEI selama periode 2006.
JEL Classification: M40, O16
27
Abdurrakhman, Abdurrakhman. "Determinan Price to Book Value Perusahaan Manufaktur". Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, n. 02 (7 dicembre 2015): 139–52. http://dx.doi.org/10.35838/jrap.2015.002.02.13.
Testo completoAbstract (sommario):
A B S T R A C T
This study is aimed to test the influence of Current ratio (CR), Return on equity (ROE), Total assets turnover (TATO), and Size towards Price to book value (PBV). Samples are 114 firm firm years data of consumer goods listed companies in Indonesia Stock Exchange (IDX) during the period of 2006-2011 Analysis technique of data used multi linear regression of ordinary least square. This indicate that the available data has fulfilled the prerequisite to use multi-linier regression model. This research demonstrated that ROE and Size partially have significant influence towards the PBV. On the contrary, CR and TATO partially have no significant influence towards PBV. Simultaneously, CR, ROE, TATO, and the size has significant influence towards PBV of Consumer goods companies in IDX during the period of 2006.
A B S T R A K
Penelitian ini bertujuan untuk menguji pengaruh Rasio Current (CR), Return on equity (ROE), Total omset aset (TATO), dan Ukuran menuju Harga terhadap nilai buku (PBV). Sampel adalah 114 data tahun perusahaan consumer goods di Bursa Efek Indonesia (BEI) tercatat selama periode 2006-2011. Teknik analisis data menggunakan regresi linier multi biasa setidaknya persegi. Ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model regresi multi-linier. Penelitian ini menunjukkan bahwa ROE dan Ukuran parsial memiliki pengaruh yang signifikan terhadap PBV. Sebaliknya, CR dan TATO sebagian tidak memiliki pengaruh yang signifikan terhadap PBV. Secara bersamaan, CR, ROE, TATO, dan ukuran memiliki pengaruh signifikan terhadap PBV perusahaan barang konsumen di BEI selama periode 2006.
JEL Classification: M40, O16
28
Singh, Gursimranjit, e Arvind Kumar. "IMPACT OF FIRM CREATED, AND USER GENERATED SOCIAL MEDIA COMMUNICATIONS ON CONSUMER-BRAND METRICS OF SMARTPHONES DURING COVID-19". JOURNAL OF CONTENT COMMUNITY AND COMMUNICATION 15, n. 8 (30 giugno 2022): 147–62. http://dx.doi.org/10.31620/jccc.06.22/11.
Testo completoAbstract (sommario):
This study employs the S-O-R approach to analyze the impact social media communications experts on consumer-brand metrics of smartphones during COVID-19. A survey of 513 millennials from India through a well-structured questionnaire reveal that user-generated content on social media positively influences the purchase intent of consumers whereas firm-created social media content does ‟t directly influence the purchase intention. In addition to it, social media content generated by the firm significantly and positively influences user created communication on social media. Besides being insightful to the marketers on how they can target the millennials in a better way during COVID-19, this research bestows to the subsisting literature on how communication on social media influence the brand metrics of a high involvement purchase when incremented hours are being spent on social media due to lockdowns and homestay restrictions.
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Agustina, Enica, e Binsar H. Simanjutak. "The Effect of Financial Distress, Firm Value, and Investment Opportunity on Earnings Management With Sales Growth as Moderating". Asian Journal of Engineering, Social and Health 2, n. 7 (25 luglio 2023): 587–640. http://dx.doi.org/10.46799/ajesh.v2i7.116.
Testo completoAbstract (sommario):
This study measures the effect of Financial Distress, Firm Value, and Investment Opportunity onEarnings Management with Sales Growth as Moderation. The method used in this study is a regression moderation analysis by testing the earnings management model produce a better sensitivity analysis of earnings management practices. The sample in this study is public companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022, namely the basic and chemical industry, miscellaneous industries, and the consumer goods industry. The results of the study show that (1) Financial Distress has a positive effect on the Earnings Management Model Kothari et al. (2005). (2) Firm Value has a positive effect on the Earnings Management Model Kothari et al. (2005). (3) Investment Opportunity does not affect both Earnings Management Models (4) Sales Growth reinforces the positive effect of Financial Distress, Firm Value, and Investment Opportunity on both Earnings Management Models. (5) Leverage has a positive effect on the Earnings Management Model Kothari et al. (2005). (6) Firm Age has a negative effect on both Earnings Management Models. It can be concluded that Dechow et al.'s Earnings Management Model. (1995) and Kothari et al. (2005) produced an incomplete sensitivity analysis (mixed result). The results of the coefficient of determination - Adjusted R2 Earnings Management Model Dechow et al. (1995) are higher than the Kothari et al. model. (2005). While the results of the t-test of the Earnings Management Model Kothari et al. (2005) produce a better probability when compared to Dechow et al.'s Earnings Management Model. (1995), except for the Investment Opportunity variable, which does not affect either Earnings Management Model.
30
Giacosa, Francesco. "QFT Derivation of the Decay Law of an Unstable Particle with Nonzero Momentum". Advances in High Energy Physics 2018 (26 giugno 2018): 1–7. http://dx.doi.org/10.1155/2018/4672051.
Testo completoAbstract (sommario):
We present a quantum field theoretical derivation of the nondecay probability of an unstable particle with nonzero three-momentum p. To this end, we use the (fully resummed) propagator of the unstable particle, denoted as S, to obtain the energy probability distribution, called dSp(E), as the imaginary part of the propagator. The nondecay probability amplitude of the particle S with momentum p turns out to be, as usual, its Fourier transform: aSp(t)=∫mth2+p2∞dEdSp(E)e-iEt (mth is the lowest energy threshold in the rest frame of S and corresponds to the sum of masses of the decay products). Upon a variable transformation, one can rewrite it as aSp(t)=∫mth∞dmdS0(m)e-imth2+p2t [here, dS0(m)≡dS(m) is the usual spectral function (or mass distribution) in the rest frame]. Hence, the latter expression, previously obtained by different approaches, is here confirmed in an independent and, most importantly, covariant QFT-based approach. Its consequences are not yet fully explored but appear to be quite surprising (such as the fact that the usual time-dilatation formula does not apply); thus its firm understanding and investigation can be a fruitful subject of future research.
31
ABABSA, Abdelmadjid, Akila BENAISSA, Youcef BELLAL, Nail El Houcine BARAMA, Antar BOUHANK, Khaled HAMDI-CHERIF e Noureddine GHERRAF. "Photodegradation of sunset yellow by TiO2/SnO2 nanocomposites films deposited using spray pyrolysis". Revue Roumaine de Chimie 67, n. 8-9 (26 agosto 2022): 503–10. http://dx.doi.org/10.33224/rrch.2022.67.8-9.09.
Testo completoAbstract (sommario):
The main objective of the work in hand is to investigate the degradation of sunset yellow dye under UV light using the TiO2 and SnO2 as photocatalysts. Thin films of TiO2 (T), SnO2 (S) and their nanocomposite (TS) were eposited by spray pyrolysis on glass substrate at 550 °C. According to X-ray diffraction (XRD), all the films had a polycrystalline structure. The S film had traces of SnO and the T film was a mixture of anatase and rutile. The TS film was a combination of anatase, rutile and SnO2. The grain size decreased from 115 nm in S to 21.5 and 18.8 nm in T and TS films respectively. Tensile strain was present in all films. The UV-Vis spectra revealed relatively higher transmittance in TS and T and lesser in S. Using the Tauc plot, the optical gap energy was calculated to be 3.60, 3.17 and 3.71 eV for S, T and TS respectively. The surface morphology examined by SEM showed homogenous grain with different shapes and sizes. The photodegradation of sunset yellow dye after 18 hours was ameliorated in the TS film to reach 90.27% where the S and T films had 19.74 and 29.65 degradation percentage respectively. The photocatalysis kinetics was found to fit a first order chemical reaction.
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Hasangapon, Mario, Deni Iskandar, Eka Desy Purnama e Lambok DR Tampubolon. "The Effect Of Firm Size And Total Assets Turnover (Tato) On Firm Value Mediated By Profitability In Wholesale And Retail Sector Companies". Primanomics : Jurnal Ekonomi & Bisnis 19, n. 3 (1 settembre 2021): 49–63. http://dx.doi.org/10.31253/pe.v19i3.635.
Testo completoAbstract (sommario):
This research is a quantitative study from financial reports of wholesale and retail companies from 2016 to 2019 which are listed in Indonesia Stock Exchange, which aim to find out: 1) The effect of Firm Size on Firm Value (2) The effect of Total Asset Turnover (TATO) against Firm Value, (3) The effect of Profitability on Firm Value, (4) The effect of Firm Size on Profitability, (5) The effect of Total Asset Turnover (TATO) on Profitability as mediator and (7) The effect of Total Asset Turnover (TATO) on Firm Value with Profitability as mediation. The company’s management will provide good performance which can be observed from the financial reports. This will give signals to the investors that the company is in good condition so that the investors are willing to invest their funds in that company. The samples from this study is trading companies consisting of 47 wholesale companies and 15 retail companies in which 15 companies are matched with the criteria. The sample selection technique used is purposive sampling to obtain 15 out of 57 companies matched with the criteria to be tested. This study used a multiple linear regression analysis techniques using SPSS 25. The data analysis technique used in this study is the classical assumption test including the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The data analysis used to test the hypothesis is the f test and t test and path analysis to test the mediation of profitability. In the variable of firm size, TATO and profitability on firm value, have a determinant value R2 of .313, on the other hand, the variable firm size and TATO on profitability has a determinant value of R2 of .074. In conclusion, (1) The size of a company has no significant effect on Firm Value with the Sig. result .317 (2) TATO has a significant positive effect on Firm Value with Sig. result .000 (3) Profitability has a positive significant effect on Firm Value with Sig. ROA .007 (4) The firm size has a significant positive effect on probability with value Sig. result .012 (5) TATO has no significant effect on Probability with Sig. result .0480 (6) Profitability is able to mediate firm size on firm value (7) Profitability is unable to mediate TATO on firm value.
33
Sablowski, Thomas, e Joachim Rupp. "Die neue Ökonomie des Shareholder Value". PROKLA. Zeitschrift für kritische Sozialwissenschaft 31, n. 122 (1 marzo 2001): 47–78. http://dx.doi.org/10.32387/prokla.v31i122.752.
Testo completoAbstract (sommario):
In this paper we argue that the growing importance of the stock mark et i s one central element of t he s o called New Economy. W e analyse the economic and political reasons, the mechanisms and consequences of the increasing capital market orientation of enterprises. In the first section we want to show the fundamental difference between the maximisation of the stock price and of the profitability of the corporation. T he r easons o f the increasing c apital m ark et o rientation a re d ealt w ith in the second section. In the third section we are discussing the shareholder value concept. The institutional changes we can find in the German Corporate Governance system which are connected with the shareholder value debate are described in the fourth section. The last section sums up the consequences and the specific contradictions of the increasing capital market orientation like the contradiction between long-term and short-term maximisation of returns, the impending hollowing-out of firm competencies, and the proliferation of cash burning business models.
34
PARK, Seong-Chil. "Nirvana Samatha and T. S. Eliot’s Four Quartets". Journal of the T. S. Eliot Society of Korea 32, n. 2 (31 gennaio 2023): 61–87. http://dx.doi.org/10.14364/t.s.eliot.2023.32.2.61-87.
Testo completoAbstract (sommario):
Four Quartets expresses suffering as the universal condition of human beings and seeks a way to escape from it through the theme of time. By mixing individual sensibility and intelligence with thoughts of Christianity, Buddhism, and Hinduism, the poem atriculates the themes in phrases and sentences with various connotative and contradictory meanings. Typical examples include phrases such as “The first world”, “Rose garden”, “Midwinter spring”, “Zero summer”, “A white light still and moving”, and a sentence “At the still point of the turning world. Neither flesh nor fleshless; / Neither from nor towards; at the still point, there the dance is, / But neither arrest nor movement.” These connotative and contradictory meanings would be hard to understand by common readers. Foregrounding Nirvana Samatha in Buddhism as a main subject of Four Quartet, this article delves into the sub-themes such as time(world of phenomenon), eternity, and salvation(redeption). As a Christian poet, Eliot presents Christ/God as the redeemer of humanity in diverse and, even, contradictory ways in the poem. The Lord becomes the end point toward which sufferings human being strive to save themselves, and the archytype of human redemption. Ways to go toward the Lord include repentance, prayer, emptying, humility, and practicing love. Buddhism’s nirvana is much similar to this, but seems a little different from Christianity in the method of seeking. Nirvana is based on internal inquiry. But Both of them are ultimately equal in that they are based on salvation for the eternal happiness of mankind. The ending of the poem, where a fire and a rose become one, visually signifies that humanity can be redeemed by empting herself and loving each other genuinely, and exemplies a poetic expression that unites the religious redemption of the East and the West.
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White, Curtis. "C. S. Lewis Contra Mundum: How the Whole World Groaned and Found Itself Modernist". Linguaculture 15, n. 1 (30 giugno 2024): 89–105. http://dx.doi.org/10.47743/lincu-2024-1-0350.
Testo completoAbstract (sommario):
Just as Athanasius stood against Arianism (the ascendent faith of the ruling class of his day), Lewis stood against Modernism (the ascendent literary movement of his day). This paper will explore Lewis’s pugnacious resistance to Modernism, both as a literary-critic and as a writer of fiction, in the light of his core theological convictions, which include, like Athanasius, a firm belief in Incarnation—in the embodiment of Logos in the material world. In treating this topic, this paper will consider Lewis’s main opponent, Modernist poet T. S. Eliot, who seemingly represents all that Lewis fights against; it will explore the theological underpinnings of Lewis’s disagreement with Eliot and will evaluate Lewis’s desire to retain the image (broadly speaking) in the light of his profoundly Incarnational faith. What is more, it will aim to link that deeply Incarnational faith to his programme of literary re-enchantment.
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Lade, Bipin, Akash Kamdi e Arti Shanware. "Enhanced Antibacterial and Antioxidant Properties of Chitosan Films Blended with Gallic Acid and Incorporated with Thymol Silver Nanoparticles". Journal of Drug Delivery and Therapeutics 11, n. 6-S (15 dicembre 2021): 53–69. http://dx.doi.org/10.22270/jddt.v11i6-s.5130.
Testo completoAbstract (sommario):
In the present study, an attempt has been made to build and evaluate Chitosan+Glycerol/Gallic acid/Thymol-silver nanoparticles or chitosan blended (C+G/GA/T-SNPs) film to significantly improve antioxidant and antibacterial activity for accelerated wound healing. Methanolic Gallic acid is used for the first time in antibacterial chitosan control (C+G) films. All developed films, compounds was Thymol and Gallic acid and their synthesized Thymol silver nanoparticles (T-SNPs) and Gallic acid silver nanoparticles (GA-SNPs) were characterized by Fourier-transform infrared spectroscopy (FT-IR), Scanning electron microscopy (SEM), X-Ray diffraction (XRD), Zeta potential (ZP), Dynamic light scattering (DLS), and UV-Vis spectroscopy. T-SNPs and GA-SNPs are rod and spherical in shape and were sufficient to reduce, capped, and stabilize. T-SNPs and GA-SNPs were measured Dynamic Light scattering and found to be 123.2 nm and 121.1 nm with surface charges of -19.7 and -20.3 respectively. The incorporation of methanolic Gallic acid and T-SNPs into chitosan films, as predicted, effectively enhanced antioxidant and antimicrobial activity. The antimicrobial activity of Thymol, T-SNPs and C+G/GA/T-SNPs film showed more zone of inhibition than Gallic acid, GA-SNPs and C+G film. The elasticity, texture and folding endurance of the C+G film and C+G/GA/T-SNPs films have been substantially improved. The ecological quality of the generated C+G and C+G/GA/T-SNPs film was determined by the assessment of soil degradation and water degradation parameters. These findings lead to the conclusion that the C+G/GA/T-SNPs film produced with Gallic acid and T-SNPs can improve wound healing.
Keywords: Chitosan, Gallic Acid, Thymol Silver Nanoparticles, Antibacterial and Antioxidant Properties.
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Rochim, Rochim, e Nunung Ghoniyah2. "ANALYSIS ON THE EFFECT OF CURRENT RATIO, CASHFLOW FROM OPERATION TO DEBT, FIRM SIZE AND RETURN ON EQUITY ON STOCK RETURN". International Journal of Islamic Business Ethics 2, n. 3 (3 aprile 2017): 41. http://dx.doi.org/10.30659/ijibe.2.3.41-51.
Testo completoAbstract (sommario):
This research is to learn some financial finance factor that� can be used as a short prediction tool of return of investment decision in the form of stock. The object of research used in this study is a company incorporated in the Jakarta Stock Exchange during research periode 2012-2016. The variables studied were Profitability and� Solvency. The analysis technique used in this research is linear regression. This research is done by quantitative method to the company�s financial statements listed in Jakarta Stock Exchange during period 2012-2016. Total sample of research is 35 company, which determined by purposive sampling method. Hypothesis testing method was conducted using t-test different test and linear regression. The results of this study indicate that there is a positive influence between Current Ration (CR), Cash Flow from Operation to Debt (CFOD), Firm Size, Return on Equity (ROE) to stock returns listed in Indonesia Stock Exchange during 2012 -2016.Keywords: Current Ration (CR), Cash Flow from Operation to Debt (CFOD), Firm Size, Return on Equity (ROE)
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Huang, Meng, Kametra Matthews, Teruna J. Siahaan e Christopher G. Kevil. "αL-Integrin I domain cyclic peptide antagonist selectively inhibits T cell adhesion to pancreatic islet microvascular endothelium". American Journal of Physiology-Gastrointestinal and Liver Physiology 288, n. 1 (gennaio 2005): G67—G73. http://dx.doi.org/10.1152/ajpgi.00267.2004.
Testo completoAbstract (sommario):
Insulitis is a hallmark feature of autoimmune diabetes that ultimately results in islet β-cell destruction. We examined integrin requirements and specific inhibition of integrin structure in T cell and monocyte adhesion to pancreatic islet endothelium. Examination of cell surface integrin expression on WEHI 7.1 T cells revealed prominent expression of β-, β1-, αL-integrins, and low expression of αM-integrins; whereas WEHI 274.1 monocytes showed significant staining for β2-, β1-, αM-molecules and no expression of αL-molecules. Unstimulated islet endothelium showed constitutive levels of ICAM-1 counter-ligand expression with minimal VCAM-1 expression; however, TNF-α stimulation increased cell surface density of both molecules. TNF-α increased T cell and monocyte rolling and adhesion under hydrodynamic flow conditions. Administration of a cyclic peptide competitor for the αL-integrin I domain binding sites (cyclo1,12-PenITDGEATDSGC) blocked T cell adhesion without inhibiting monocyte adhesion. Examination of T cell rolling revealed that cLAB.L treatment increased the average rolling velocity on activated endothelium and significantly decreased the fraction of T cells rolling at ≤50 μm/s, suggesting that cLAB.L treatment interferes with signal activation events required for the conversion of T cell rolling to firm adhesion. These data demonstrate for the first time that cyclic peptide antagonists against αL-integrin I domain attenuate T cell recruitment to islet endothelium.
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Li, Tianshu, e Gerald S. Frankel. "Repassivation Temperature of One-Dimensional Artificial Pits in Stainless Steel". ECS Meeting Abstracts MA2022-02, n. 11 (9 ottobre 2022): 707. http://dx.doi.org/10.1149/ma2022-0211707mtgabs.
Testo completoAbstract (sommario):
A new framework has been developed in recent works to describe pit growth stability 1-8, based on which many critical scientific issues in localized corrosion were addressed, such as the rate-controlling step in pit growth, the salt film growth and self-regulating mechanism, and the kinetics and the activation energy of metal dissolution in the local pit environment. Although many new insights were generated, there are still some phenomena that are not well understood, such as the pit repassivation temperature (T rp). According to the new framework, T rp is predicted to decrease with the increase of applied potential (E app). However, T rp sometimes exhibits an unexpected dependence on E app that contradicts with the prediction, and the underlying mechanism is not clear. In this study, T rp of one-dimensional artificial pits made from 316L stainless steel was investigated in 3.5 wt.% NaCl by downward temperature scanning. For a given pit depth, T rp exhibits an unexpected “S” dependence on applied potential, which has never been reported previously. Further analysis shows that this relationship is derived from repassivation underneath the salt film, which is different from repassivation that occurs when the pit surface concentration decreases below a critical value. This indicates that there is a reversal of the effect of the salt film on pit growth stability. The systematic study shows that such a reversal depends on temperature, E app, and pit depth. Acknowledgments: This work was supported as part of the Center for Performance and Design of Nuclear Waste Forms and Containers, an Energy Frontier Research Center funded by the U.S. Department of Energy, Office of Science, Basic Energy Sciences under Award # DE-SC0016584. References G. S. Frankel, T. Li, and J. R. Scully, Journal of the Electrochemical Society, 164 (4), C180-C181 (2017). T. Li, J. R. Scully, and G. S. Frankel, Journal of The Electrochemical Society, 165 (9), C484-C491 (2018). T. Li, J. R. Scully, and G. S. Frankel, Journal of The Electrochemical Society, 165 (11), C762-C770 (2018). T. Li, J. R. Scully, and G. S. Frankel, Journal of The Electrochemical Society, 166 (6), C115-C124 (2019). T. Li, J. R. Scully, and G. S. Frankel, Journal of The Electrochemical Society, 166 (11), C3341-C3354 (2019). T. Li, J. Wu, and G. S. Frankel, Corrosion Science, 182 109277 (2021). T. Li, J. Wu, X. Guo, A. M. Panindre, and G. S. Frankel, Corrosion Science, 193 109901 (2021). T. Li, D. E. Perea, D. K. Schreiber, M. G. Wirth, G. J. Orren, and G. S. Frankel, Corrosion Science, 174 108812 (2020).
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Zhou, Ye, Chenhui Wang, Wenqian Liu, Meiqing Yang, Bohui Xu e Yong Chen. "Fast In Vitro Release and In Vivo Absorption of an Anti-Schizophrenic Drug Paliperidone from Its Soluplus®/TPGS Mixed Micelles". Pharmaceutics 14, n. 5 (19 aprile 2022): 889. http://dx.doi.org/10.3390/pharmaceutics14050889.
Testo completoAbstract (sommario):
The purpose of this study was to develop a drug delivery system for paliperidone (PPD) in order to provide a more effective therapeutic strategy for patients with acute schizophrenia. PPD-loaded Soluplus®/TPGS mixed micelles (PPD-S/T-MM) were prepared using the thin-film hydration method. The critical micelle concentration (CMC) of blank S/T-MM was 4.77 × 10−2 mg/mL. PPD presented much higher solubility in PPD-S/T-MM formulation than that in pure water. The particle size of blank or drug loaded S/T-MM was around 60 nm. The polydispersity index (PDI) was less than 0.1. PPD-S/T-MM presented a nearly spherical shape under transmission electron microscopy. The encapsulation efficiency (EE%) of PPD-S/T-MM was higher than 94%. Based on the analysis of XRD and DSC, it was proved that PPD was incorporated in the core of the mixed micelles as amorphous dispersion or solid solution. PPD-S/T-MM were stable when they were undergoing dilution with water and the change of environmental pH. Although PPD-S/T-MM showed lower rates to release PPD than those from PPD raw material in acidic solution, they provided faster release rates in neutral conditions than those from PPD raw material who only showed modest dissolution in the same neutral condition. This proves that PPD-S/T-MM can release PPD in a more controlled manner. After oral administration of PPD-S/T-MM (dose of PPD, 6 mg/kg) in rats, the plasma concentration of PPD increased rapidly: Tmax was 0.83 ± 0.29 h, and Cmax was 844.33 ± 93.73 ng/mL. Oral administration of PPD suspension resulted in longer Tmax and lower Cmax. The relative oral bioavailability was about 158% for PPD-S/T-MM over PPD suspension. These findings confirm that PPD-S/T-MM can provide faster release in neutral conditions and better oral absorption in rats than those from PPD raw material, which should potentially benefit patients with acute schizophrenia.
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Afifa, Putri Nur Aini, e M. Setyo Nugroho. "Peran Masyarakat dalam Menarik Minat Kunjungan Wisatawan: Studi di Kampung Adat Prailiu Kabupaten Sumba Timur". Jurnal Pariwisata Nusantara (JUWITA) 1, n. 1 (18 aprile 2022): 1–12. http://dx.doi.org/10.20414/juwita.v1i1.5000.
Testo completoAbstract (sommario):
This study aims to find out how the role and strategy of traditional village community prailiu attract tourist visit interest in east sumba regency. This study uses descriptive qualitative approach with three data collection techniques. First, field observation in traditional village Prailiu. Second, Interview with informants (pusposive sampling). Third, documentation that is related to traditional village prailiu. Data analysis technique uses SWOT analysis to formulate traditional village community strategy prailiu in attracting tourist visit interest in east sumba regency. This study shows that traditional village community has firm desire and commitment in developing tourism village. Then, there are a number of alternative strategies that have been formulated to attract tourist visit interest based on SWOT analysis namely : (1) S-O strategy such as tourism product development, Having a partnership with sector private, Increasing production quality of Tenun (woven fabric), increasing promotion and marketing. (2) S-T strategy such as making tourism package and conducting strengthen product packaging. (3) W-O strategy such as developing SDM, having partnership between woven fabric craftsman and expanding woven fabric marketing network. (4) W-T Strategy such as constructing public awareness, making serftification CHSE, providing health protocol training and providing training about tourism village management.
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Angelo, Stefanus, e Nunung Nuryani. "PENGARUH PILIHAN METODE NILAI WAJAR PROPERTI INVESTASI TERHADAP NILAI PERUSAHAAN REAL ESTATE". Jurnal Akuntansi 10, n. 2 (31 agosto 2021): 90–97. http://dx.doi.org/10.46806/ja.v10i2.801.
Testo completoAbstract (sommario):
IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate, manufacturing, and trading sector companies listed on the Indonesia Stock Exchange during the 2012-2016 period. By using judgment sampling method, the research sample tested were 48 companies (19 real estate companies, 15 manufacturing companies, and 14 trading companies). The results of this research shows that fair value accounting choice method has a positive significant on firm value. In that case shows that fair value accounting choice have a value relevance so it can help investor to make a investment decision. For determinants of fair value accounting choice, that firm size variables has significant positive and leverage significant negatively with determinants of fair value accounting choice while big four has no effect on determinants of fair value accounting choice.
Keywords:
Value relevance, Investment property, Firm size, Leverage, Big four.
References:
Acaranupong, K. (2017). Accounting practices and value relevance of investment property: Evidence from firms listed on the stock exchange of Thailand. Asian Journal of Business and Accounting, 10(2), 1–41.
Ahmad, F. B., & Mohammad, A. (2015). The Effect of Fair Value Accounting on Jordanian Investment Properties. International Journal of Financial Research, 6(4), 99–113.
Al-Khadash, H. A., & Ahmad, K. (2014). The Effects of the Fair Value Option under IAS 40 on the Volatility of Earnings. Journal of Applied Finance & Banking, 4(5), 95–113.
Al-khadash, H., & Abdullatif, M. (2009). Consequences of fair value accounting for financial instruments in the developing countries: the case of banking sector in Jordan. Jordan Journal of Business Administration, 5(4).
Alhusaini, W., & Mostafa, E. (2016). Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40 Walid Alhusaini and Mostafa Elshamy *, 6(2), 100–117.
Barth, M. E. (2000). Valuation-based accounting research: Implications for financial reporting and opportunities for future research. Accounting and Finance, 40(1), 7–31.
Beisland, L. A. (2009). A Review of the Value Relevance Literature. The Open Business Journal, 2(1), 7–27.
Carroll, T., Linsmeier, T., & Petroni, K. (2003). The Reliability of Fair Value versusHistorical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing & Finance, 18(1), 1.
Chen, K. L., Road, S. S., & Tsang, D. (2013). Earnings management , firm location , and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market.
Christensen, H. B., & Nikolaev, V. V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption. SSRN Working Paper, (9), 1–46.
DeAngelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY. Journal of Accounting and Economics, 3(May), 183–199.
Farahmita, A., & Siregar, S. V. (2014). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMUNGKINAN PERUSAHAAN MEMILIH METODE NILAI WAJAR UNTUK PROPERTI INVESTASI. Simposium Nasional Akuntansi XVII, 1–21.
FASB. (1980). Statement of Financial Accounting Concepts No. 2 - Qualitative Characteristics of Accounting Information. FASB Concepts Statements, (2), 0.
Ferri, M. G., & Jones, W. H. (1979). Determinants of financial structure: A new methodological approach. American Finance Association, 34(3), 631–644.
Hendriksen, E. S., & Breda, M. F. Van. (2001). Accounting Theory. Irwin Profesional Publishing.
Jabar, A., & Mohamed, A. (2015). The practices of fair value reporting on investment property in Malaysia, (August).
Muller, K. A., Riedl, E. J., & Sellhorn, T. (2008). Causes and Consequences of Choosing Historical Cost versus Fair Value, 1–49.
Muller, K., Riedl, E. J., & Sellhorn, T. (2008). Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry, (June 2014), Working Paper 1-43.
Quagli, A., & Avallone, F. (2010). Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review, 19(3), 461–493.
Souza, F. Ê. A. de, Botinha, R. A., Silva, P. R., & Lemes, S. (2015). Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies. Revista Contabilidade & Finanças, 26(68), 154–166.
Subramanyam, K. R. (2014). Financial Statement Analysis (11th ed.). McGraw-Hill.
Tan, M. Z., Mohamat Sabri Hassan, & Embong, Z. (2014). Value Relevance of Investment Properties’ Fair Value and Board Characteristics in Malaysian Real Estate Investment Trusts. Asian Journal of Accounting and Governance, 5, 1–13.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Financial Accounting (IFRS). John Wiley & Sons, Inc.
Wooten, T. C. (2003). Research About Audit Quality. The CPA Journal.
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Ahmed, Saeed, e Mahmood ul Hasan Khan. "Promotion of Innovation and S&T: The Role of Finance". LAHORE JOURNAL OF ECONOMICS 21, Special Edition (1 settembre 2016): 313–30. http://dx.doi.org/10.35536/lje.2016.v21.isp.a13.
Testo completoAbstract (sommario):
Promotion of innovation and S&T enables economies to achieve sustainable economic growth. In addition, firms engaged in medium- to high-tech production tend to gain more from innovation and are, on average, more productive compared to enterprises which are limited to low-tech systems. Innovation is, in turn, inextricably linked to the availability and nature of financing. Empirical studies in developing countries reveal that bank financing and FDI can play a vital role in this regard. This paper provides an overview of: (a) the role of financing in facilitating innovation and S&T; (b) State Bank of Pakistan’s policy initiatives to make financing available, both in general, and also to specifically facilitate innovation and S&T in the country; and (c) the role of innovations in expanding access to finance in Pakistan.
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Li, Zhaoqian, Hongqing Zhu, Feng Qiu, Jinlong Zhao e Chang Tian. "Experiment Study on the Effectiveness of Various and Mixed Kinds of Low Expansion Foam of 120# Gasoline Pool Fire Suppression". Fire 6, n. 3 (14 marzo 2023): 121. http://dx.doi.org/10.3390/fire6030121.
Testo completoAbstract (sommario):
Storage tank fires can endanger society and the environment by generating intense heat radiation, rapidly spreading blazes, and cataclysmic explosions. Various types of foam and even two or more mixed foams are commonly used in storage tank fire disposal sites. This research aims to experimentally and analytically assess the efficacy of various and mixed forms of foam in putting out 120# gasoline pool fires. A series of foam fire extinguishing and re-ignition tests were conducted using a laboratory fire-extinguishing device that gently released low-expansion foam. In this work, a 2.4 m-diameter steel round tray was utilized to model the full-surface fire of an oilcan in a large oil depot base. The non-dimensional (T* = TExtinguishing/Tboiling point) average temperature of 0.62–0.66 is used in this study to represent the fire extinguishing temperatures of 120# gasoline fuel. The power law is still followed during the spreading phase as the length of the foam spreads further with time. When combined, 6% aqueous film-forming foam solution and alcohol-resistant aqueous film-forming foam solution (AFFF + AFFF/AR) have the highest flow velocity of 0.0189 m s−1. According to the results, synthesis foam solution combined with alcohol-resistant fluoroprotein foam (S + FP/AR) provided the greatest cooling effect, followed by S + S/AR (alcohol-resistant synthetic foam solution), AFFF/AR, S + AFFF, S/AR + AFFF, and finally S/AR + AFFF. According to the results, foam with an expansion ratio of 8.7:1 (FP (fluoroprotein foam solution) + AFFF/AR) has greater re-ignition resistance and burn-back protection. A referable tactic for choosing foam for liquid fire suppression is shown in this paper. The results suggested that FP and AFFF should be used for effective fire suppression in this hydrocarbon fuel fire rescue. Then, we can use synthetic foam and AR foams to provide continuous cooling and prevent the fire from re-igniting through efficient foam coverage.
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Cheng, C. S. Agnes, Denton L. Collins e Henry He Huang. "The market response to the Standard & Poor’s transparency and disclosure rankings". Corporate Ownership and Control 5, n. 2 (2008): 244–55. http://dx.doi.org/10.22495/cocv5i2c2p1.
Testo completoAbstract (sommario):
This paper investigates whether the Standard & Poors (S&P) transparency and disclosure (T&D) rankings represented new information to the financial markets when the results of the study were released by S&P on October 15, 2002. The S&P T&D rankings report the relative levels of three disclosure dimensions (ownership structure and investor rights, financial transparency and information disclosure, and board and management structure and process) provided by firms in their annual reports (annual report rankings) and complete regulatory filings (composite rankings). The results suggest that the S&P T&D rankings provided new information to the markets on cross-sectional differences in disclosure, and the market responds unfavorably during the event period to firms with large difference in disclosure levels across annual report and other regulatory filings. Further analyses reveal that the results are driven by the subcategory of ownership structure and investor rights.
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PERKINS, PHILIP D. "A revision of the Australian humicolous and hygropetric water beetle genus Tympanogaster Perkins, and comparative morphology of the Meropathina (Coleoptera: Hydraenidae)". Zootaxa 1346, n. 1 (30 ottobre 2006): 1. http://dx.doi.org/10.11646/zootaxa.1346.1.1.
Testo completoAbstract (sommario):
The Australian endemic humicolous and hygropetric water beetle genus Tympanogaster Perkins, 1979, is revised, based on the study of 7,280 specimens. The genus is redescribed, and redescriptions are provided for T. cornuta (Janssens), T. costata (Deane), T. deanei Perkins, T. macrognatha (Lea), T. novicia (Blackburn), T. obcordata (Deane), T. schizolabra (Deane), and T. subcostata (Deane). Lectotypes are designated for Ochthebius labratus Deane, 1933, and Ochthebius macrognathus Lea, 1926. Ochthebius labratus Deane, 1933, is synonymized with Ochthebius novicius Blackburn, 1896. Three new subgenera are described: Hygrotympanogaster new subgenus (type species Tympanogaster (Hygrotympanogaster) maureenae new species; Topotympanogaster new subgenus (type species Tympanogaster (Topotympanogaster) crista new species; and Plesiotympanogaster new genus (type species Tympanogaster (Plesiotympanogaster) thayerae new species. Seventy-six new species are described, and keys to the subgenera, species groups, and species are given. High resolution digital images of all primary types are presented (online version in color), and geographic distributions are mapped. Male genitalia, representative spermathecae and representative mouthparts are illustrated. Scanning electron micrographs of external morphological characters of adults and larvae are presented. Selected morphological features of the other members of the subtribe Meropathina, Meropathus Enderlein and Tympallopatrum Perkins, are illustrated and compared with those of Tympanogaster. Species of Tympanogaster are typically found in the relict rainforest patches in eastern Australia. Most species have very limited distributions, and relict rainforest patches often have more than one endemic species. The only species currently known from the arid center of Australia, T. novicia, has the widest distribution pattern, ranging into eastern rainforest patches. There is a fairly close correspondence between subgenera and microhabitat preferences. Members of Tympanogaster (s. str.) live in the splash zone, usually on stream boulders, or on bedrock stream margins. The majority of T. (Hygrotympanogaster) species live in the hygropetric zone at the margins of waterfalls, or on steep rockfaces where water is continually trickling; a few rare species have been collected from moss in Nothofagus rainforests. Species of T. (Plesiotympanogaster) have been found in both hygropetric microhabitats and in streamside moss. The exact microhabitats of T. (Topotympanogaster) are unknown, but the morphology of most species suggests non-aquatic habits; most specimens have been collected in humicolous microhabitats, by sifting rainforest debris, or were taken in flight intercept traps. Larvae of hygropetric species are often collected with adults. These larvae have tube-like, dorsally positioned, mesothoracic spiracles that allow the larvae to breathe while under a thin film of water. The key morphological differences between larvae of Tympanogaster (s. str.) and those of Tympanogaster (Hygrotympanogaster) are illustrated. New species of Tympanogaster are: T. (s. str.) aldinga (New South Wales, Dorrigo National Park, Rosewood Creek), T. (s. str.) amaroo (New South Wales, Back Creek, downstream of Moffatt Falls), T. (s. str.) ambigua (Queensland, Cairns), T. (Hygrotympanogaster) arcuata (New South Wales, Kara Creek, 13 km NEbyE of Jindabyne), T. (Hygrotympanogaster) atroargenta (Victoria, Possum Hollow falls, West branch Tarwin River, 5.6 km SSW Allambee), T. (Hygrotympanogaster) barronensis (Queensland, Barron Falls, Kuranda), T. (s. str.) bluensis (New South Wales, Blue Mountains), T. (Hygrotympanogaster) bondi (New South Wales, Bondi Heights), T. (Hygrotympanogaster) bryosa (New South Wales, New England National Park), T. (Hygrotympanogaster) buffalo (Victoria, Mount Buffalo National Park), T. (Hygrotympanogaster) canobolas (New South Wales, Mount Canobolas Park), T. (s. str.) cardwellensis (Queensland, Cardwell Range, Goddard Creek), T. (Hygrotympanogaster) cascadensis (New South Wales, Cascades Campsite, on Tuross River), T. (Hygrotympanogaster) clandestina (Victoria, Grampians National Park, Golton Gorge, 7.0 km W Dadswells Bridge), T. (Hygrotympanogaster) clypeata (Victoria, Grampians National Park, Golton Gorge, 7.0 km W Dadswells Bridge), T. (s. str.) cooloogatta (New South Wales, New England National Park, Five Day Creek), T. (Hygrotympanogaster) coopacambra (Victoria, Beehive Falls, ~2 km E of Cann Valley Highway on 'WB Line'), T. (Topotympanogaster) crista (Queensland, Mount Cleveland summit), T. (Hygrotympanogaster) cudgee (New South Wales, New England National Park, 0.8 km S of Pk. Gate), T. (s. str.) cunninghamensis (Queensland, Main Range National Park, Cunningham's Gap, Gap Creek), T. (s. str.) darlingtoni (New South Wales, Barrington Tops), T. (Hygrotympanogaster) decepta (Victoria, Mount Buffalo National Park), T. (s. str.) dingabledinga (New South Wales, Dorrigo National Park, Rosewood Creek, upstream from Coachwood Falls), T. (s. str.) dorrigoensis (New South Wales, Dorrigo National Park, Rosewood Creek, upstream from Coachwood Falls), T. (Topotympanogaster) dorsa (Queensland, Windin Falls, NW Mount Bartle-Frere), T. (Hygrotympanogaster) duobifida (Victoria, 0.25 km E Binns, Hill Junction, adjacent to Jeeralang West Road, 4.0 km S Jeerelang), T. (s. str.) eungella (Queensland, Finch Hatton Gorge), T. (Topotympanogaster) finniganensis (Queensland, Mount Finnigan summit), T. (s. str.) foveova (New South Wales, Border Ranges National Park, Brindle Creek), T. (Hygrotympanogaster) grampians (Victoria, Grampians National Park, Epacris Falls, 2.5 km WNW Halls Gap), T. (Hygrotympanogaster) gushi (New South Wales, Mount Canobolas Park), T. (s. str.) hypipamee (Queensland, Mount Hypipamee National Park, Barron River headwaters below Dinner Falls), T. (s. str.) illawarra (New South Wales, Macquarie Rivulet Falls, near Wollongong), T. (Topotympanogaster) intricata (Queensland, Mossman Bluff Track, 5–10 km W Mossman), T. (s. str.) jaechi (Queensland, Running Creek, along road between Mount Chinghee National Park and Border Ranges National Park), T. (Topotympanogaster) juga (Queensland, Mount Lewis summit), T. kuranda (Queensland, Barron Falls, Kuranda), T. (s. str.) lamingtonensis (Queensland, Lamington National Park, Lightening Creek), T. (s. str.) magarra (New South Wales, Border Ranges National Park, Brindle Creek), T. (Hygrotympanogaster) maureenae (New South Wales, Back Creek, Moffatt Falls, ca. 5 km W New England National Park boundary), T. (Hygrotympanogaster) megamorpha (Victoria, Possum Hollow falls, W br. Tarwin River, 5.6 km SSW Allambee), T. (Hygrotympanogaster) merrijig (Victoria, Merrijig), T. (s. str.) millaamillaa (Queensland, Millaa Millaa), T. modulatrix (Victoria, Talbot Creek at Thomson Valley Road, 4.25 km WSW Beardmore), T. (Topotympanogaster) monteithi (Queensland, Mount Bartle Frere), T. moondarra (New South Wales, Border Ranges National Park, Brindle Creek), T. (s. str.) mysteriosa (Queensland), T. (Hygrotympanogaster) nargun (Victoria, Deadcock Den, on Den of Nargun Creek, Mitchell River National Park), T. (Hygrotympanogaster) newtoni (Victoria, Mount Buffalo National Park), T. (s. str.) ovipennis (New South Wales, Dorrigo National Park, Rosewood Creek, upstream from Coachwood Falls), T. (s. str.) pagetae (New South Wales, Back Creek, downstream of Moffatt Falls), T. (Topotympanogaster) parallela (Queensland, Mossman Bluff Track, 5–10 km W Mossman), T. (s. str.) perpendicula (Queensland, Mossman Bluff Track, 5–10 km W Mossman), T. plana (Queensland, Cape Tribulation), T. (Hygrotympanogaster) porchi (Victoria, Tarra-Bulga National Park, Tarra Valley Road, 1.5 km SE Tarra Falls), T. (s. str.) precariosa (New South Wales, Leycester Creek, 4 km. S of Border Ranges National Park), T. (s. str.) protecta (New South Wales, Leycester Creek, 4 km. S of Border Ranges National Park), T. (Hygrotympanogaster) punctata (Victoria, Mount Buffalo National Park, Eurobin Creek), T. (s. str.) ravenshoensis (Queensland, Ravenshoe State Forest, Charmillan Creek, 12 km SE Ravenshoe), T. (s. str.) robinae (New South Wales, Back Creek, downstream of Moffatt Falls), T. (s. str.) serrata (Queensland, Natural Bridge National Park, Cave Creek), T. (Hygrotympanogaster) spicerensis (Queensland, Spicer’s Peak summit), T. (Hygrotympanogaster) storeyi (Queensland, Windsor Tableland), T. (Topotympanogaster) summa (Queensland, Mount Elliott summit), T. (Hygrotympanogaster) tabula (New South Wales, Mount Canobolas Park), T. (Hygrotympanogaster) tallawarra (New South Wales, Dorrigo National Park, Rosewood Creek, Cedar Falls), T. (s. str.) tenax (New South Wales, Salisbury), T. (Plesiotympanogaster) thayerae (Tasmania, Liffey Forest Reserve at Liffey River), T. (s. str.) tora (Queensland, Palmerston National Park), T. trilineata (New South Wales, Sydney), T. (Hygrotympanogaster) truncata (Queensland, Tambourine Mountain), T. (s. str.) volata (Queensland, Palmerston National Park, Learmouth Creek, ca. 14 km SE Millaa Millaa), T. (Hygrotympanogaster) wahroonga (New South Wales, Wahroonga), T. (s. str.) wattsi (New South Wales, Blicks River near Dundurrabin), T. (s. str.) weiri (New South Wales, Allyn River, Chichester State Forest), T. (s. str.) wooloomgabba (New South Wales, New England National Park, Five Day Creek).
47
Abundo, Mario, e Enrica Pirozzi. "On the Estimation of the Persistence Exponent for a Fractionally Integrated Brownian Motion by Numerical Simulations". Fractal and Fractional 7, n. 2 (20 gennaio 2023): 107. http://dx.doi.org/10.3390/fractalfract7020107.
Testo completoAbstract (sommario):
For a fractionally integrated Brownian motion (FIBM) of order α∈(0,1],Xα(t), we investigate the decaying rate of P(τSα>t) as t→+∞, where τSα=inf{t>0:Xα(t)≥S} is the first-passage time (FPT) of Xα(t) through the barrier S>0. Precisely, we study the so-called persistent exponent θ=θ(α) of the FPT tail, such that P(τSα>t)=t−θ+o(1), as t→+∞, and by means of numerical simulation of long enough trajectories of the process Xα(t), we are able to estimate θ(α) and to show that it is a non-increasing function of α∈(0,1], with 1/4≤θ(α)≤1/2. In particular, we are able to validate numerically a new conjecture about the analytical expression of the function θ=θ(α), for α∈(0,1]. Such a numerical validation is carried out in two ways: in the first one, we estimate θ(α), by using the simulated FPT density, obtained for any α∈(0,1]; in the second one, we estimate the persistent exponent by directly calculating Pmax0≤s≤tXα(s)<1. Both ways confirm our conclusions within the limit of numerical approximation. Finally, we investigate the self-similarity property of Xα(t) and we find the upper bound of its covariance function.
48
Lai, Hung-Yin, Alexander Chen, Po-Chiung Fang, Hun-Ju Yu e Ming-Tse Kuo. "Comparing Tear Film Viscosity between Sjögren and Non-Sjögren Dry Eye Disease". Life 13, n. 7 (30 giugno 2023): 1484. http://dx.doi.org/10.3390/life13071484.
Testo completoAbstract (sommario):
This study aimed to compare tear film viscosity (TFV) in Sjögren and non-Sjögren dry eye diseases (DEDs). This was a cross-sectional observational study. A total of 68 DED patients were enrolled, including 32 patients with Sjögren syndrome (SS) and 36 without SS. TFV was assessed by a tear film analyzer and determined by the momentary moving speed (MMS; MMS (t) = α × t−β, t = time (s)) with its power-law fitting-derived parameters (α and β). Among the four indices of TFV (MMS (0.1 s), MMS (2.0 s), α, and β), the SS-DED patients had significantly lower MMS (0.1 s) (p = 2.01 × 10−5), α (p = 0.0375), and β (p = 0.0076). The SS-DED group also had significantly higher OSDI, lower central and nasal tear meniscus height (TMH), and higher OSS. MMS (0.1 s) was significantly correlated with nasal TMH and OSS (ρ = 0.2520, p = 0.0381 in nasal TMH; ρ = −0.3487, p = 0.0036 in OSS). Index β was not correlated with any non-TFV tests. In conclusion, MMS (0.1 s), α, and β are promising TFV indices in distinguishing SS-DED from non-SS-DED patients early. Among these TFV indices, lower MMS is the best alternative clue for detecting SS-DED.
49
Uyen, Nguyen Dinh, Nguyen Anh Tuan, To The Nguyen, Nguyen Duc Bao, Nguyen Thi Lan Huong e Pham Ngoc Huong Quynh. "Building Evaluation Criteria for Science and Technology Enterprise Development at the Provincial Level". VNU JOURNAL OF ECONOMICS AND BUSINESS 2, n. 5 (25 ottobre 2022): 42. http://dx.doi.org/10.57110/jeb.v2i5.4705.
Testo completoAbstract (sommario):
The article analyses the development of science and technology (S&T) firms in a province in light of the provincial government's economic management. The article presents a set of criteria for evaluating S&T enterprise development at the provincial level by analyzing criteria for evaluating the management activities of provincial state agencies and criteria for assessing the level of enterprise development at the provincial level. This set of criteria will serve as the premise for analyzing and evaluating the existing state of S&T business development in a province, thereby enabling the identification of the businesses' successes and limitations and the development of solutions to encourage their greater growth.
50
Kim, Yeon-Hak, Sun-Woong Park e Yeong-Wha Sawng. "Improving new product development (NPD) process by analyzing failure cases". Asia Pacific Journal of Innovation and Entrepreneurship 10, n. 1 (5 dicembre 2016): 134–50. http://dx.doi.org/10.1108/apjie-12-2016-002.
Testo completoAbstract (sommario):
Purpose The purpose of this study is to develop an appropriate new product development (NPD) process of Company “T”, a medium-sized firm, by analyzing the existing NPD process and failure cases of the Company. Design/methodology/approach The proposed research framework is as follows: first, prospective studies of the NPD process are performed using the existing literature and preliminary references; second, comparative analysis between the current processes and a NPD process is performed; third, phase-based evaluations upon failed product cases are conducted with a NPD process so as to identify the abridged steps and root-causes of failures; finally, renewed priorities are set forth by utilizing the analytic hierarchy process analysis and questionnaire analysis upon the above identified causes of failures. Findings The resulting accomplishments include the establishment of NPD processes that resonates with the current states of Company “T”, which, in turn, ensures the increase of efficiency, the decrease in development duration and the strategy of capacity-concentration and priority-selection. Originality/value As Company “T”’s development process is outdated and products are developed without adequate market information research and feasibility analysis, the percentage of failed development project is as high as 87 per cent. Thus, this study aims to develop an appropriate NPD process of Company “T” by analyzing the existing NPD process and failure cases of the Company.