scholarly journals CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
N. Kuprina ◽  
I. Chernenko
Keyword(s):  
Food Industry ◽  
Working Capital ◽  
Accounts Receivable ◽  
Concepts And Categories ◽  
Composition Structure ◽  
The Relationship

In the article the concepts and categories of nature of the categories "current assets", "workingcapital", "current funds" have been examined and investigated the relationship between these categoriesand approaches to classification of current assets of enterprise that are presented in the publications ofdomestic and foreign scientists. The have been investigated analysis of composition, structure anddynamics of the working capital of an enterprise and its separate elements were made for four years,which is invested in its current assets based on the data of food industry enterprises of Odesa region.Estimation of the effect of turnover of enterprise working capital invested in accounts receivable andreserves on liquidity of current assets has been was made. The ways of increasing efficiency of currentassets use in PLC “Odesaconditer” were proposed.

scholarly journals Incidencia del capital de trabajo en la rentabilidad de la industria de alimentos Tsáchila “El Gustador”

ECA Sinergia ◽  
2020 ◽  
Vol 11 (3) ◽  
pp. 50
Author(s):  
María Enélida Vera Saca ◽  
Evelyn Dayana Cedeño Holguín ◽  
Ximena Leticia García Zambrano
Keyword(s):  
Data Collection ◽  
Food Industry ◽  
Working Capital ◽  
Short Term ◽  
Accounts Receivable ◽  
Palabras Clave ◽  
The Future ◽  
Mixed Approach ◽  
The Impact

  La presente investigación tiene como objetivo analizar el capital de trabajo y el impacto en la rentabilidad de la industria de alimentos Tsáchila “El Gustador”. La metodología utilizada tuvo un enfoque mixto y es de carácter no experimental, descriptivo y explicativo, por lo que se implementaron técnicas como la encuesta, entrevista y observación para la recolección de datos, los mismos que después de haber sido analizados e interpretados mostraron que existen deficiencias respecto a la administración de las cuentas del activo y pasivo a corto plazo, situación que afecta directamente a la liquidez de la industria y la determinación de inversión en el capital de trabajo; identificando que este hecho tiene su origen por una deficiente gestión del inventario y de las cuentas por cobrar pudiendo afectar en un futuro a las ventas de la empresa y por ende a su rentabilidad.   Palabras clave: productividad; liquidez; activo corriente; pasivo corriente.   ABSTRACT The objective of this research is to analyze the working capital and the impact on the profitability of the Tsáchila “El Gustador” food industry. The methodology used had a mixed approach and is non-experimental, descriptive and explanatory, so techniques such as survey, interview and observation were implemented for data collection, which after being analyzed and interpreted showed that there are deficiencies regarding the administration of the short-term asset and liability accounts, a situation that directly affects the liquidity of the industry and the determination of investment in working capital; identifying that this fact originates from poor inventory and accounts receivable management, which may affect the company’s sales in the future and therefore its profitability.   Keywords: productivity; liquidity; current active; current liabilities.

scholarly journals The relationship between working capital and profitability in food industry firms in Poland

2013 ◽  
Vol 14 (1) ◽  
pp. 52-63 ◽  
Author(s):  
Zbigniew GOLAS ◽  
Anna BIENIASZ ◽  
Dorota CZERWINSKA-KAYZER
Keyword(s):  
Food Industry ◽  
Working Capital ◽  
The Relationship

scholarly journals Determinants of Arrears in the Municipal Savings Banks, Rural Savings Banks and EDPYMES of Peru

2020 ◽  
Vol 11 (4) ◽  
pp. 523
Author(s):  
Margarita Elluz Calle Arancibia ◽  
Wagner Enoc Vicente Ramos ◽  
Gustavo Ilich Loayza Acosta
Keyword(s):  
Agricultural Sector ◽  
Econometric Model ◽  
Working Capital ◽  
Accounts Receivable ◽  
Savings Banks ◽  
Accounts Payable ◽  
The Relationship

The objective this paper is analyzed the relationship between the administration of the working capital and the profitability of assets of the companies of the Peruvian agricultural sector of the period 2009-2018. Through an econometric model it was obtained that the ROA is significantly related to the PPI (p <0.05), PPC (p <0.05) and PPP (p <0.10). This indicates that the profitability of these companies depends on the application of appropriate policies regarding their inventories, accounts receivable and accounts payable.

scholarly journals Efficiency of Working Capital Management and Firm Value: Evidence From Chinese Listed Firms

2019 ◽  
Vol 10 (6) ◽  
pp. 133
Author(s):  
Ratnam Vijayakumaran
Keyword(s):  
Financial Management ◽  
Firm Value ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Trade Cycle ◽  
Accounts Receivable ◽  
Listed Firms ◽  
Chinese Listed Companies ◽  
The Relationship

This paper examines the relationship between the efficiency of working capital management (WCM) and the firm value, focusing on a large panel of Chinese listed companies. WCM which involves a trade-off between profitability and risk is a very important element of the financial management of the firm. The net trade cycle (NTC) and its components are used to measure efficiency of WCM, while the firm value is measured by the Tobin’s Q ratio. The study makes use of the panel data methodology to estimate the regression models. This study reports that the net trade cycle is negatively associated with firm value. More specially, the study finds that firm value is adversely affected by the number of days accounts receivable and inventories, indicating that working capital provides a real opportunity for financial executives to release cash and improve firms’ value. The findings of this study are consistent with the idea that managers can enhance firm value by efficiently managing the investment in working capital.

K-MEANS CLUSTERING ALGORITHM BASED CLASSIFICATION OF SOIL FERTILITY IN NORTH WEST NIGERIA

2020 ◽  
Vol 4 (2) ◽  
pp. 780-787
Author(s):  
Ibrahim Hassan Hayatu ◽  
Abdullahi Mohammed ◽  
Barroon Ahmad Isma’eel ◽  
Sahabi Yusuf Ali
Keyword(s):  
Soil Fertility ◽  
Crop Yield ◽  
Clustering Algorithm ◽  
Soil Samples ◽  
North West ◽  
R Programming ◽  
Available Information ◽  
Northwest Region ◽  
The Relationship

Soil fertility determines a plant's development process that guarantees food sufficiency and the security of lives and properties through bumper harvests. The fertility of soil varies according to regions, thereby determining the type of crops to be planted. However, there is no repository or any source of information about the fertility of the soil in any region in Nigeria especially the Northwest of the country. The only available information is soil samples with their attributes which gives little or no information to the average farmer. This has affected crop yield in all the regions, more particularly the Northwest region, thus resulting in lower food production.  Therefore, this study is aimed at classifying soil data based on their fertility in the Northwest region of Nigeria using R programming. Data were obtained from the department of soil science from Ahmadu Bello University, Zaria. The data contain 400 soil samples containing 13 attributes. The relationship between soil attributes was observed based on the data. K-means clustering algorithm was employed in analyzing soil fertility clusters. Four clusters were identified with cluster 1 having the highest fertility, followed by 2 and the fertility decreases with an increasing number of clusters. The identification of the most fertile clusters will guide farmers on where best to concentrate on when planting their crops in order to improve productivity and crop yield.

DONG SON BRONZE DRUM - THE WORK OF THE LAC VIET PEOPLE

2018 ◽  
Author(s):  
Nguyen Van Hao
Keyword(s):  
Classification Criteria ◽  
Way Of Life ◽  
Tribal Identity ◽  
The Relationship

Bronze drums are widely distributed, broader than the range of a nation. Therefore, the identification of each kind of drum is a basic subject, should be concerned. In determining the tribal identity of the drum, the classification of drum is the key stage, the relationship between the objective of the classification and classification criteria is the relation as shape and shadow, if there is no right criteria then the result of division will be difficult to reach the desired goal. Likewise, the criterion of the pattern on the bronze drum brought to the affirmation is the Dong Son bronze drum of the Lac Viet people. And the parallel is the affirmation of the culture, way of life, residence of the nation created the drum.

scholarly journals Pituitary MRI characteristics in 297 acromegaly patients based on T2-weighted sequences

2015 ◽  
Vol 22 (2) ◽  
pp. 169-177 ◽  
Author(s):  
Iulia Potorac ◽  
Patrick Petrossians ◽  
Adrian F Daly ◽  
Franck Schillo ◽  
Claude Ben Slama ◽  
...  
Keyword(s):  
Large Population ◽  
Optic Chiasm ◽  
Research Priority ◽  
Maximal Diameter ◽  
Magnetic Resonance Imaging Mri ◽  
Multimodal Management ◽  
Mri Characteristics ◽  
Weighted Sequences ◽  
The Relationship

Responses of GH-secreting adenomas to multimodal management of acromegaly vary widely between patients. Understanding the behavioral patterns of GH-secreting adenomas by identifying factors predictive of their evolution is a research priority. The aim of this study was to clarify the relationship between the T2-weighted adenoma signal on diagnostic magnetic resonance imaging (MRI) in acromegaly and clinical and biological features at diagnosis. An international, multicenter, retrospective analysis was performed using a large population of 297 acromegalic patients recently diagnosed with available diagnostic MRI evaluations. The study was conducted at ten endocrine tertiary referral centers. Clinical and biochemical characteristics, and MRI signal findings were evaluated. T2-hypointense adenomas represented 52.9% of the series, were smaller than their T2-hyperintense and isointense counterparts (P<0.0001), were associated with higher IGF1 levels (P=0.0001), invaded the cavernous sinus less frequently (P=0.0002), and rarely caused optic chiasm compression (P<0.0001). Acromegalic men tended to be younger at diagnosis than women (P=0.067) and presented higher IGF1 values (P=0.01). Although in total, adenomas had a predominantly inferior extension in 45.8% of cases, in men this was more frequent (P<0.0001), whereas in women optic chiasm compression of macroadenomas occurred more often (P=0.0067). Most adenomas (45.1%) measured between 11 and 20 mm in maximal diameter and bigger adenomas were diagnosed at younger ages (P=0.0001). The T2-weighted signal differentiates GH-secreting adenomas into subgroups with particular behaviors. This raises the question of whether the T2-weighted signal could represent a factor in the classification of acromegalic patients in future studies.

scholarly journals POS1456-HPR THE SERUM IRON LEVEL MIGHT BE USEFUL IN DETERMINING THE SEVERITY OF MALNUTRITION IN PATIENTS WITH RHEUMATOID ARTHRITIS

2021 ◽  
Vol 80 (Suppl 1) ◽  
pp. 1012.2-1012
Author(s):  
Y. Matsumoto ◽  
Y. Sugioka ◽  
M. Tada ◽  
T. Okano ◽  
K. Mamoto ◽  
...  
Keyword(s):  
Grip Strength ◽  
Serum Iron ◽  
Roc Analysis ◽  
Severe Malnutrition ◽  
Inflammatory Condition ◽  
Research Support ◽  
Chugai Pharmaceutical ◽  
The Relationship ◽  
Nutritional Indicator

Background:The Global Leadership Initiative on Malnutrition (GLIM) criteria, the first international criteria for diagnosis of malnutrition, was released in 2018 [1]. Patients with rheumatoid arthritis (RA) are thought to be prone to malnutrition due to decreased food intake and increased muscle catabolism caused by chronic inflammation or pain. However, there has been no report to assess the nutritional status of RA patients in accordance with the GLIM criteria. In addition, commonly used blood nutrient indicators such as albumin might not be appropriate as nutritional indicators for RA because these values are affected by inflammation.Objectives:This study aims to examine the rates of malnutrition in RA patients according to GLIM criteria, and the relationship between blood nutrient indicators and the severity of malnutrition.Methods:In this study, we conducted a cross-sectional survey of 135 female RA patients in 2020. According to the GLIM criteria, patients were considered to be malnourished if patients had one of the following phenotypic: (1) low body mass index, (2) non-volitional weight loss, (3) reduced muscle mass, and one of the following etiologic: (1) reduced food intake or assimilation, (2) disease burden/inflammatory condition. Reduced muscle mass was evaluated by measuring calf circumference, and inflammatory condition was evaluated by Disease Activity Score (DAS) 28. In accordance with the GLIM criteria, the severity of malnutrition was judged as three levels: no problem, moderate, and severe malnutrition. Albumin, transthyretin, transferrin, retinol binding protein, zinc, iron, ceruloplasmin, and total cholesterol were assessed as blood nutrition indicators. Also grip strength was assessed. We compared each nutritional indicator among the three groups according to the severity of malnutrition using age-adjusted analysis of covariance, and examined the relationship between each nutritional indicator and the severity of malnutrition using receiver operating characteristic (ROC) analysis.Results:In RA patients, 20% were classified as severe malnutrition, and 40% were moderate or more. Serum iron levels were significantly lower in the severe malnutrition group compared to the no problem group (p = 0.001). In ROC analysis, serum iron, zinc, albumin, and grip strength (area under curve; AUC; 0.680, 0.696, 0.636, 0.790, respectively) were significant parameters for classification of moderate and severe malnutrition. Serum iron and grip strength (AUC for respective parameters were 0.741, 0.747) were significant parameters for classification of severe malnutrition.Conclusion:Evaluation based on the GLIM criteria showed that about 40% of RA patients were under moderate or severe malnutrition. It was suggested that serum iron and grip strength might be useful to predict the severity of malnutrition.References:[1]Cederholm T, Jensen GL, Correia MITD, Gonzalez MC, Fukushima R, Higashiguchi T, et al. GLIM criteria for the diagnosis of malnutrition – A consensus report from the global clinical nutrition community. Clinical Nutrition 2019; 38: 1-9.Acknowledgements:We thank to Tomoko Nakatsuka, and the Center for Drug & Food Clinical Evaluation, Osaka City University Hospital, for management and collection of the study data. We also thank to study participants.Disclosure of Interests:Yoshinari Matsumoto Grant/research support from: Yamada Research Grant, Yuko Sugioka: None declared, Masahiro Tada: None declared, Tadasi Okano Speakers bureau: AbbVie, Asahikasei, Astellas Pharma Inc, Ayumi Pharmaceutical, Bristol-Myers Squibb, Chugai Pharmaceutical, Daiich Sankyo, Eisai, Janssen, Lilly, Mitsubishi Tanabe Pharma Corporation, Novartis Pharma, Ono Pharmaceutical, Pfizer, Sanofi, Takeda Pharmaceutical, Teijin Pharma and UCB, Grant/research support from: AbbVie, Eisai, Mitsubishi Tanabe Pharma Corporation and Nipponkayaku, Kenji Mamoto: None declared, Kentaro Inui Speakers bureau: Daiichi Sankyo Co. Ltd., Mitsubishi Tanabe Pharma, Janssen Pharmaceutical K.K., Astellas Pharma Inc., Takeda Pharmaceutical Co. Ltd., Ono Pharmaceutical Co. Ltd., Abbvie GK, Pfizer Inc., Eisai Co., Ltd., Chugai Pharmaceutical Co., Ltd, Grant/research support from: anssen Pharmaceutical K.K., Astellas Pharma Inc., Sanofi K.K., Abbvie GK, Takeda Pharmaceutical Co. Ltd., QOL RD Co. Ltd., Mitsubishi Tanabe Pharma, Ono Pharmaceutical Co. Ltd., Eisai Co., Ltd., Daiki Habu: None declared, Tatsuya Koike Speakers bureau: AbbVie, Astellas Pharma Inc, Bristol-Myers Squibb, Chugai Pharmaceutical, Eisai, Janssen, Lilly, Mitsubishi Tanabe Pharma Corporation, MSD, Ono Pharmaceutical, Pfizer, Roche, Takeda Pharmaceutical, Teijin Pharma, and UCB, Grant/research support from: AbbVie, Astellas Pharma Inc, Bristol-Myers Squibb, Chugai Pharmaceutical, Eisai, Janssen, Lilly, Mitsubishi Tanabe Pharma Corporation, MSD, Ono Pharmaceutical, Pfizer, Roche, Takeda Pharmaceutical, Teijin Pharma, and UCB

scholarly journals Formation of an Export-Oriented Agricultural Economy and Regional Open Innovations

2021 ◽  
Vol 7 (1) ◽  
pp. 32
Author(s):  
Victor L. Shabanov ◽  
Marianna Ya Vasilchenko ◽  
Elena A. Derunova ◽  
Andrey P. Potapov
Keyword(s):  
Agricultural Economy ◽  
Institutional Management ◽  
Agricultural Exports ◽  
Modeling Methodology ◽  
Fixed Assets ◽  
Analysis Application ◽  
The Impact ◽  
The Relationship

The aim of the work is to find relevant indicators for assessing the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports using tools for modeling the impact of innovation and investment development on increasing production and export potential in the context of the formation of an export-oriented agricultural economy. The modeling methodology and the proposed estimating and forecasting tools for diagnosing and monitoring the state of sectoral and regional innovative agricultural systems are used to analyze the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports based on the construction of the classification of Russian regions by factors that aggregate these features to diagnose incongruence problems and to improve institutional management in regional innovative export-oriented agrosystems. Based on the results of the factor analysis application, an underestimated role of indicators of investment in agriculture, the intensity and efficiency of agricultural production, were established. Based on the results of the cluster analysis, the established five groups of regions were identified, with significant differences in the level of investment in agriculture, the volume of production of the main types of agricultural products, and the export and exported food. The research results are of practical value for use in improving institutional management when planning reforms and transformations of regional innovative agrosystems.

A Functional Reading of the Epicurean Classification of Desires

Apeiron ◽  
2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Jan Maximilian Robitzsch
Keyword(s):  
Human Nature ◽  
Practical Significance ◽  
Textual Evidence ◽  
The Relationship

Abstract This paper examines the classification of desires that the Epicureans offer in their writings. It surveys the extant textual evidence for the classification and discusses the relationship between natural and necessary, natural and unnecessary, and unnatural and unnecessary desires. It argues that while the practical significance of the Epicurean classification is clear, which desires fall into which class is not. The paper suggests the reason for this may be that the Epicureans acknowledge some variability in their concept of human nature, arguing for a functional reading of the Epicurean classification of desires.

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