scholarly journals Impact of Digitalization on the Assessment of Liquidity and Solvency of an Enterprise

2021 ◽  
pp. 12-17
Author(s):  
D.V. Albrant ◽  

This article is devoted to the issues of improving the assessment of liquidity and solvency indicators. Liquidity and solvency are one of the main signs of the stability of the financial condition of the enterprise. The relevance of the scientific discussion is confirmed by a review of modern publications in which domestic and foreign authors express their opinions on the interpretation, calculation and application of these indicators. This study analyzes the application of liquidity and solvency indicators in the new conditions of the digitalization of the economy. The author puts forward a hypothesis: under the influence of digitalization, the assessment of these indicators may be distorted, and, as a result, external users may receive incorrect information. As a specific example, the annual and quarterly data of the enterprise of PJSC «Aeroflot» for 2017–2020 are considered. As a result of the analysis, the assumptions about the distortion of conclusions based on traditionally calculated indicators are confirmed. The author proposes an improved method for assessing liquidity and solvency indicators in the context of digitalization.

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hassan Belkacem Ghassan ◽  
Abdelkrim Ahmed Guendouz

Purpose This paper aims to measure the stability extent of the banking sector in Saudi Arabia, including Islamic and conventional banks (CBs), using quarterly data. Design/methodology/approach The paper uses seemingly unrelated regressions to estimate the determinants of the z-score. Findings The panel data model shows that Islamic banks (IBs) reduce the financial stability index relatively; meanwhile, they contribute efficiently to enhance the financial stability through the diversification of their assets. The Saudi banking sector exhibits strong concentration affecting the financial stability negatively. Research limitations/implications The paper’s topic can be extended to cover the recent period. Practical implications The limited presence of IBs in the Saudi banking sector jeopardizes any effort to improve the financial stability. Social implications By attracting more clients, IBs would contribute more to the financial stability in the Saudi economy. Also, the monetary authority has to expand the share of IBs in the financial system at least 50-50 compared to CBs. Originality/value The z-score is mostly analyzed with yearly data; in this paper we use quarterly data to describe at infra-annual frequency the variability of the z-score index. Also, we consider in detail the statistical properties of the banks’ data.


2013 ◽  
Vol 347-350 ◽  
pp. 2442-2446
Author(s):  
Xiao Yin Xu ◽  
Li Hong Ren ◽  
Yong Sheng Ding

In this paper, we use GA to improve the D-S evidence theory, and apply the improved D-S evidence theory to VIP intelligent recognition and recommendation system. In the VIP intelligent recognition and recommendation system of clothes, there are three main evidences: body size, personal preferences, and purchase records. So collision often happens inevitable. This requirement asks us to find out a suitable method to identify the VIPs needs. D-S evidence theory can improve the rate of identification, but has no idea about the collision. The improved D-S evidence theory based on genetic algorithm can deal with the collision evidence and improve the rate of the identification and the stability. As such we can provide VIP more suitable recommendation. The experiment results of clothes recommendation demonstrate the flexibility of the improved method.


1981 ◽  
Vol 10 (6) ◽  
pp. 343-356 ◽  
Author(s):  
Carmen G. Vallejo ◽  
Rosario Perona ◽  
Rafael Garesse ◽  
Roberto Marco

2014 ◽  
Vol 30 (4) ◽  
pp. 1467-1485 ◽  
Author(s):  
Yufeng Gao ◽  
Yongxin Wu ◽  
Dayong Li ◽  
Ning Zhang ◽  
Fei Zhang

In dynamic analyses of important structures, seismic input may be defined in the form of time series. It is required that the response spectrum of this input time series be compatible with a specified target response spectrum. Time domain spectral matching, which is used to generate spectrum compatible acceleration time series, is investigated in some detail. First, a new, improved wavelet is presented, and the new adjustment wavelet can prevent drifts in the resulting velocity and displacement time series without applying a baseline correction. Next, the analytical solution of the matrix accounting for the cross correlation of each wavelet is given in order to ensure the speed of the matching procedure. Finally, some aspects, such as the reduction factors and the matching order, are discussed to ensure the stability and efficiency of the matching procedure. Accordingly, the characteristics of the matching procedure are illustrated by numerical examples.


Author(s):  
Andrii Ramskyi ◽  
Inna Budnichenko

The article is devoted to the analysis of the financial stability of Ukrainian banks at the present stage of development and the identification of the main factors of influence that are associated with it. The main tendencies of development of the banking system of Ukraine are considered. The present state of the banking system of Ukraine is determined. Financial stability plays a significant role in planning the activities of commercial banks. In general, its indicators reflect the level of riskiness of the functioning of the entity of the banking system. Managing financial sustainability has a significant impact on the functioning of banks. That is why it is necessary to create special control departments in banking institutions. The research of financial stability of banks is based on financial sustainability indicators developed and used by the IMF and the World Bank as the basis for the "Integrated Financial Sector Development Program until 2020". The necessity of applying different methods for evaluating the financial stability of commercial banks has been established in order to identify a wider range of problems related to the efficiency of the functioning of the banking system. The description of  two main groups of factors, under the influence of which the financial stability of banks  undergoes changes, is presented. It was revealed that external factors have a more significant impact on the financial stability of a bank. In particular, the factors of mega environment have become more important when banks enter the international financial space. Internal factors lie mostly in the management plane, and it is just the inefficient management of the bank that leads to the disruption of its stable financial condition. Specific features of management of financial stability and methods of its evaluation are considered. The analysis of economic standards of the banking system of Ukraine is carried out. The measures are proposed to minimize the risks and maintain the stability of banking institutions at the required level for normal functioning in modern conditions. It has been proved that providing, supporting, analyzing and evaluating the financial stability of commercial banks is a driving force in the development of the banking system, and hence the entire Ukrainian economy.


2019 ◽  
pp. 28-34
Author(s):  
Oksana Lisnichuk ◽  
Shpakovska Olga

Introduction. The efficiency of the enterprise is determined by the stability of its financial condition. In the process of financial analysis, an information base is formed on the basis of which managers are able to make the right management decisions. Purpose. The purpose of the study is to highlight the main approaches to the analysis of the financial condition of the enterprise, to determine the directions of improving the efficiency of financial and economic activity of the enterprise. Method (methodology). The methodological basis of the research is the general scientific methods - the method of generalization, comparison and description, methods of systematization of data to determine the directions of increasing the efficiency of enterprise development. Results. In the course of the research, the concept of financial state of the enterprise are defined. The main purpose and tasks of the analysis of the financial state of the enterprise are considered. The basic directions of use of the information base for carrying out the diagnostics of financial condition are analysed. It is recommended to use anti-crisis measures to overcome the financial crisis in the enterprise.


2021 ◽  
Vol 2021 ◽  
pp. 1-9
Author(s):  
Jiyang Ye ◽  
Bowen Huang ◽  
Xiaolong Chen

The development of personalized medical systems should be supported by a fast and stable network system. The FAST TCP network system is the appropriate support system for this purpose. However, when the FAST TCP is deployed, the static mapping selection method for protocol parameters is unable to guarantee the small queuing delay and fast convergence of the network simultaneously. By conducting theoretical analysis and simulation experiments, the relationships among FAST TCP protocol slow start condition, control law gain parameters, and FAST TCP system convergence rate were examined. To ensure the stability of the FAST TCP system and to select the smallest protocol parameters, an improved method to effectively accelerate the convergence velocity of the FAST TCP system is proposed in this study. In this method, the number of packets for staying in the buffer for FAST TCP connections was taken as the criterion of the slow start, and the gain parameter of the control law was dynamically adjusted according to the local information of each FAST TCP connection. Using this improved method, the FAST TCP system can achieve a stable and small queuing delay, whilst the FAST TCP system could converge quickly to the equilibrium point simultaneously.


Entropy ◽  
2019 ◽  
Vol 21 (3) ◽  
pp. 322 ◽  
Author(s):  
Xiao Chen ◽  
Xin Jin ◽  
Ke Shang ◽  
Zhijing Zhang

Assembly accuracy and accuracy stability prediction are significant research directions for improving the reliability and efficiency of precision assembly. In this study, an improved method for assembly accuracy stability prediction, based on the contact-pressure distribution entropy, is presented. By using the contact-pressure distribution as the evaluation parameter instead of the strain-energy distribution, the improved method can not only predict the assembly accuracy of precision assembly more efficiently, but also predict the stability of the assembly accuracy with variations in the ambient temperature. The contact pressure has a clearer mechanical significance than strain energy density in the assembly process, which can be used to distinguish the actual contact area from the contact surface. Hence, the improved method is more efficient and accurate than the original. This study utilizes the same case used in the original method and an additional case from the actual production process to verify the improved method. The correctness and validity of the improved method are proved by these case studies.


2010 ◽  
Vol 55 (36) ◽  
pp. 4120-4124 ◽  
Author(s):  
XiaoYan Zheng ◽  
BinSheng Yang

2013 ◽  
Vol 473 ◽  
pp. 255-258
Author(s):  
Ning Yao

This paper established a mathematical model of the Pneumatic manipulator speed servo system, and its simulation is passed by Simulink. Through the analysis of systems performance,the PID correction methods of the system is improved. The stability of the system is increased greatly after the PID correction. In the end, the improved method is pointed out.


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