scholarly journals Analyzing Inventory Turnover Performance in Different Retailing Mode of Operations

2016 ◽  
Vol 12 (34) ◽  
pp. 34
Author(s):  
Junaid Ali Khan ◽  
Shiming Deng

Inventory turnover differs across different retailers and operation modes employed by the retailers. Such a variation while undermining the usefulness of inventory turnover for performance analysis; requires particular attention. We perform an empirical analysis using sales data from a large retail firm for the year 2013-2016 for investigating the relationship of inventory turnover with mode of operations. The analysis reveals that the variation of inventory turnover among different mode of operations is much larger than variation of inventory turnover within each mode. So there is significant relationship between mode of operations and inventory turnover. This study inspects the influence of different channel structures on inventory turnover in a large supermarket, which has employed multiple modes of operations in different categories.

Author(s):  
Fivi Anggraini

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.


2006 ◽  
Vol 25 (4) ◽  
pp. 227-236
Author(s):  
Li-Fen Liao

Sharing knowledge and firm innovation are the crucial ways to sustain competitive advantage. This study builds a nested model to test the relationship between learning organization, knowledge-sharing behavior, and firm innovation. Data gathered from 254 employees were used to examine the relationship of the learning organization to employees' knowledge-sharing behavior and firm innovation. The results indicate that open-mindedness, shared vision and trust have positive effects on both knowledge-sharing behavior and firm innovation. While commitment to learning does not shows significant relationship on knowledge-sharing behavior and firm innovation. Communication has significance on firm innovation but not significance on knowledge-sharing behavior.


Author(s):  
Hailu Abebe Wondirad

Abstract This paper empirically examines whether competition (measured by using the new measure of competition, the Boone Indicator) moderates the relationship between Microfinance Institutions’ (MFIs) social and financial performances using data from 183 Indian MFIs over the period 2005–2014. The findings indicate that MFIs’ social and financial performances have a positive significant relationship. Moreover, the form of the relationship is both lead-lag and cotemporal. The Indian microfinance market was very competitive over the period 2005–2014. The empirical findings show that competition positively moderates the relationship between MFIs’ social and financial performances. More precisely, the empirical analysis provides evidence that the association between MFIs’ depth of outreach and operational self-sufficiency is conditional upon competition. These results suggest that in a competitive market, the more MFI deepen their depth of outreach, the higher contribution it has to their operational self-sufficiency.


2014 ◽  
Vol 4 (3) ◽  
pp. 368 ◽  
Author(s):  
Roshana Gul

Though a lot of studies have been done to conclude customer loyalty as dependent variable but still there is a vast margin of researches to be conducted in future in different spheres of this construct. On the other hand the truth of the importance of customer loyalty as an enduring asset cannot be falsified. It is fundamental for organizations to build up long term and mutual beneficial associations with the customers. The purpose of this research paper is to show the inter relationship of reputation, customer satisfaction and trust on customer loyalty. According to the observations reputation is the major independent variable that has significant relationship with customer satisfaction, customer loyalty, and trust. Data for this research study was taken from the Islamia University, Quaid-e-Azam Medical College, and different banks located at various geographic locations of Bahawalpur region of Pakistan. Data was collected through self administered questionnaire and analyzed by using regression through SPSS. The results have been drawn from 150 users of NISHAT LINEN and it was found that there is positive and significant relationship among reputation, customer satisfaction, trust and customer loyalty. Hence the studies give the positive sign that with the increment of reputation, customer satisfaction and trust the customer loyalty enhances.  


2019 ◽  
Author(s):  
fendi ntobuo

One of negative behavior that is mostly done by adolescents is bullying, this behavior is prevalent in the school enviroment. Generally, the factor that influence bullying behavior are family factors, shool factor, peer factor. The focus was on the influence of parenting style because it has a correlation between parenting on an aggressive behavior. The purpose of this study was to determine the relationship of parenting to bullying behavior in Bolangitan 1 N Senior High study approach. The total population was 48 respondents. The result of study by using the Chi Square statistical tes tah there is a significant relationship between parenting of bullying behavior in Bolangitan N 1 School with a value (p value: 0,000). It can concluded there is a significant relationship between parenting style towards bullying behavior in Bolangitan 1 Senior High School. It suggest that counseling can be held about bullying behavior and its response to adolescents.


Author(s):  
Jina Park ◽  
Shezeen Oah

The purpose of the present study was to examine whether work overload and unreasonable organizational climate have significant relationship with emotional exhaustion. The present study also attempted to find out whether psychological detachment has mediating effects on the relationship. Psychological detachment refers to an individual's experience of being mentally away from work, to make a pause in thinking about work-related issues, thus to “switch off”. Previous research has suggested that psychological detachment from work during off-job time is important in order to recover from stress encountered at the job. Data were collected from 234 workers employed in a variety of organizations. It was found that work overload and unreasonable organizational climate were significantly associated with low psychological detachment and high emotional exhaustion. In addition, psychological detachment had mediating effects on the relationship of work overload and unreasonable organizational climate to emotional exhaustion.


2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Thales Janguiê Silva Diniz

O presente estudo tem como objetivo analisar as relações de poder e a responsabilidade do acionista controlador, conjuntamente com suas ações correlatas, nas sociedades anônimas. Serão analisados quais os modelos de controle na sociedade anônima, os deveres e responsabilidades do controlador e os tipos de ação para sua responsabilização em caso de abuso do poder desse controle. Um caso real foi apresentado para demonstrar como é possível discutir a responsabilidade do controlador por possível abuso na companhia. Foram utilizados os métodos dedutivo, com análise legislativa e doutrinária e o empírico. ABSTRACTThis study aims to analyze the power relations and the responsibility of the controlling shareholder, together with their related actions, in public limited companies. It will be analyzed what are the types of control in the corporation, the duties, and responsibilities of the controller and what are the types of actions for its accountability in case of abuse of the control power. A real case was presented to demonstrate how it is possible to discuss the controller's responsibility for possible abuse in the company. Deductive methods were used, with legislative and doctrinal and empirical analysis.


2021 ◽  
Vol 5 (2) ◽  
pp. 781
Author(s):  
Sugiyarmasto Sugiyarmasto ◽  
Erlina Setyaningrum

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability


2011 ◽  
Vol 204-210 ◽  
pp. 1009-1013
Author(s):  
Jing Pu Chen ◽  
Na Zhang

In this paper, we made an empirical analysis on China's listed tourism companies’ financial capability and operating performance. We used the SPSS software. We could learn the whole process from table 2 to table 5. This is the first time analyzing the relationship between financial capability and operating performance in tourism industry. The result shows that indicator of sales margin ratio has the most important relationship with operating performance, followed by the debt-to-asset ratio, inventory-turnover ratio and receivables-turnover ratio. The result is significant to the development of tourism industry in the future. China’s tourism companies should use the financial leverage moderately and improve the inventory-turnover ratio and receivables-turnover ratio constantly to make the company's operating performance reach to a new height.


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