An empirical research study on investment expenditure & cash flow based on growth differences of listed companies: Evidence from China

2011 ◽  
Author(s):  
Li Yan-xi ◽  
Liu Ling ◽  
Chen Ke-jing ◽  
Li Ning
Keyword(s):  
Empirical Research ◽  
Cash Flow ◽  
Research Study ◽  
Listed Companies ◽  
Investment Expenditure ◽  
Growth Differences

Sources of origin of operating cash flows in Polish listed companies

2017 ◽  
Vol 45 (4) ◽  
pp. 69-76
Author(s):  
Edyta Mioduchowska-Jaroszewicz
Keyword(s):  
Cash Flow ◽  
Capital Market ◽  
Intangible Assets ◽  
Listed Companies ◽  
Cash Flows ◽  
Investment Expenditure ◽  
Research Hypothesis ◽  
Operating Cash Flows

The aim of the article was to conduct a research on the origin of operating cash flows in Polish listed companies. The main objective of the article was to investigate the level of depreciation and its use in the operating cash flows of companies operating on the Polish capital market. The first was to examine and analyse that depreciation is the main source of the cash flow from businesses. The second hypothesis was a complement to the first hypothesis and concerned the examination of whether 100% of the depreciation was transferred to the investment expenditure. The results of the study presented in the article on depreciation in operating cash flows as the main source of operating cash have been positively confirmed. The average depreciation level ranges from 31% to 47%. The rela-tionship between investment expenditures and depreciation was also examined. Research shows that depreciation is wholly attributable to investment expenditures related to the acquisition of property, plant and equipment and intangible assets, or its value exceeds expenditure. This situation positively confirms the second research hypothesis that depre-ciation is used as investment expenditure.

scholarly journals Kidas Model, Cash Flow, and Size Case of Palestine

2021 ◽  
Vol 16 (4) ◽  
pp. 48
Author(s):  
Tamer Bahjat Sabri
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cash Flows ◽  
T Test ◽  
Financial Statement ◽  
S Model

This paper examines the nature of interaction between Kida’s model, the cash flows (operating, investing, financing) and the size. It covers the period between 2013 and 2014 based on annual financial statement of Palestinian listed companies in Palestine Stock Exchange. In order to test the hypotheses of the study, the researcher used independent samples T-test. The results show that we accept all null hypotheses, so Kida’s model does not distinguish between high and low cash flow (operating, investing, financing) and the size. Other results show that the model is unable sometimes to predict the failure of companies.

scholarly journals The cognitive aspect of interactive learning and teaching in visual arts education

2020 ◽  
Vol 13 (2) ◽  
pp. 131-152
Author(s):  
Zlata Tomljenović
Keyword(s):  
Content Analysis ◽  
Empirical Research ◽  
Visual Arts ◽  
Arts Education ◽  
Research Study ◽  
Teaching Process ◽  
Cognitive Aspect ◽  
Visual Arts Education ◽  
Learning And Teaching ◽  
Cognitive Activities

The task of contemporary visual arts education is to enable quality interaction among all subjects of the teaching process, through which the students are encouraged to think, imagine, and develop higherorder cognitive activities. The objective of this empirical research study was to verify the differences in the results of students in the control and experimental groups (n=285) regarding their knowledge and understanding of visual arts content. Analysis of the results shows that the students in EG showed significantly better results compared to the students in CG, which means that the interactive model of learning and teaching positively influenced the students’ understanding of visual arts content.

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