scholarly journals Usefulness of Sectoral Means in Financial Analyses of Enterprises

e-Finanse ◽  
2019 ◽  
Vol 15 (4) ◽  
pp. 55-72
Author(s):  
Edyta Mioduchowska-Jaroszewicz

AbstractAim: The aim of the paper is to assess the usefulness of sectoral means in financial analyses of enterprises.Research methods: The article uses a deductive approach to assess the suitability of sectoral means used in analyses of t financial standing of enterprises. The method of analysis and logical construction was used for literature review. The methods of descriptive statistics such as arithmetic means, standard deviation and coefficient of variation were used in order to analyze the data and draw conclusions based on the results.Contribution: The assessment of the usefulness of sectoral means in the context of their variability seems to be a crucial aspect for the analysis of a company’s financial situation. When assessing the financial standing of an enterprise, it is necessary to use a comparative analysis method, based on, inter alia, a comparison in space. This type of comparison requires the use of sectoral means, whose assessment is extremely important to drawing reliable and correct conclusions regarding the financial situation of a company.

Author(s):  
Edyta Mioduchowska-Jaroszewicz

Aim: The aim of the paper is to assess the usefulness of sectoral means in financial analyses of enterprises. Research methods: The article uses an inductive-deductive approach to assess the suitability of sectoral means used in analyses of financial standings of enterprises. The method of analysis and logical construction was used for literature review. The methods of descriptive statistics such as, arithmetic means, standard deviation and coefficient of variation were used in order to analyze the data and draw conclusions based on the results. Contribution: The assessment of the usefulness of sectoral means in the context of their variability seems to be a crucial aspect for the analysis of a company’s financial situation. When assessing the financial standing of an enterprise, it is necessary to use a comparative analysis method, based on, inter alia, a comparison in space. This type of comparison requires the use of sectoral means, whose assessment is extremely important to drawing reliable and correct conclusions of the financial situation of a company.


2021 ◽  
Vol 66 (6) ◽  
pp. 7-26
Author(s):  
Sergiusz Herman

Deteriorating financial condition of a company may lead to insolvency. As a result, the company may be declared bankrupt or undergo restructuring. The first goal of the study described in the paper is to compare the financial condition of Poland-based non-financial companies undergoing restructuring and bankruptcy processes. In the empirical study, a tool for forecasting the future financial situation of a company was constructed. The second goal is the assessment of the effectiveness of restructuring processes on the basis of a comparative analysis of companies subjected to varios forms of this procedure. An attempt was made to identify the determinants of the success or failure of the restructuring process. The study was based on the information from the Coface Poland, EMIS Professional and the Court and Commercial Gazette (Pol. ‘Polski Monitor Sądowy i Gospodarczy’) databases. The empirical research was conducted on a random sample of financial data of 1740 non-financial companies (580 companies that were declared bankrupt, 580 companies undergoing a restructuring, and 580 companies in a good financial condition) in 2015–2019. The Kruskal-Wallis test, Dunn’s test, Mann-Whitney’s test and the random forest classifier were used for the purpose of the study. Companies that were declared bankrupt or underwent a restructuring process have more in common with each other than with companies efficiently operating in the market. It was possible to create a classifier which enabled forecasting whether a company will have financial problems. The results of the study demonstrated that the efficiency of the restructuring process does not depend on financial factors. Moreover, restructuring often fails to protect companies from bankruptcy and does not have a significant impact on the financial condition of restructured entities.


2017 ◽  
pp. 142-149 ◽  
Author(s):  
E. Pitukhin ◽  
S. Shabaeva ◽  
I. Stepus ◽  
D. Moroz

The paper deals with comparative analysis of occupations in the regional labor market. Occupation is treated as a multi-dimensional space of characte- ristics, whereas a scalar form of a characteristic makes it possible to carry out a comparative analysis of occupations. Using cluster analysis of a pilot region indicators five meaningfully interpretable clusters of occupations were identified, reflecting their regional specificity.


Transport ◽  
2009 ◽  
Vol 24 (3) ◽  
pp. 192-199 ◽  
Author(s):  
Ilona Jaržemskienė

The measurement of terminal productivity is the issue of extreme importance to both terminal owners and management and customers. As the sector of transport is highly intensive in terms of investments into the infrastructure, the productivity of a terminal may play a crucial role in competing with other terminals. Productivity is defined in terms of inputs and output. The majority of the available studies, wherein this issue is addressed, are generally focused on the determination of functional dependence between inputs and output using the method of regressive analysis. The present article provides an insight into the Data Envelopment Analysis method as a tool for measuring productivity. This technique enables a rather accurate evaluation of terminal productivity by means of comparative analysis, which, in fact, appears to be the only feasible alternative in cases where statistic data required for performing regressive analysis is lacking.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hossein Motahari-Nezhad ◽  
Maryam Shekofteh ◽  
Maryam Andalib-Kondori

Purpose This study aims to investigate the characteristics, as well as the purpose and posts of the COVID-19 Facebook groups. Design/methodology/approach A systematic search for COVID-19 Facebook groups was conducted on June 1, 2020. Characteristics of the groups were examined using descriptive statistics. Mann-Whitney test was used to study the differences between groups. The study of the most popular groups’ posts was also carried out using the content analysis method. Findings The groups had a combined membership of 2,729,061 users. A total of 147,885 posts were received. There were about approximately 60% public groups. A high percentage of the groups (86.5%) had descriptions. The results showed a significant relationship between the groups’ description status and the number of members (p-value = 0.016). The majority of COVID-19 Facebook groups (56%) were created to meet their members’ information needs. The highest number of studied posts were related to vaccination (35.2%), followed by curfew rules (19.6%) and symptoms (10.6%). Originality/value Translating these insights into policies and practices will put policymakers and health-care providers in a stronger position to make better use of Facebook groups to support and enhance public knowledge about COVID-19.


2018 ◽  
Vol 17 (2) ◽  
pp. 174-181 ◽  
Author(s):  
Raywat Noiphithak ◽  
Juan C Yanez-Siller ◽  
Juan M Revuelta Barbero ◽  
Raymond I Cho ◽  
Bradley A Otto ◽  
...  

AbstractBACKGROUNDNumerous minimally invasive approaches to the skull base have been successively developed. Knowledge of the surgical nuances of a specific approach may facilitate approach selection. This study sought to compare the nuances of an extended version of the minipterional craniotomy (EMPT) with those of the transorbital endoscopic approach (TOEA) to the anterior and middle cranial fossae (ACF and MCF, respectively).OBJECTIVETo quantitatively analyze and compare the area of exposure and surgical freedom between EMPT and TOEA to the ACF and MCF.METHODSEMPT and TOEA were carried out in 5 latex-injected cadaveric heads, bilaterally (10 sides). For each approach, the area of exposure, surgical freedom, and angle of attack were obtained with neuronavigation and statistically compared.RESULTSNo significant difference was found between the mean area of exposure of EMPT and TOEA at the ACF and MCF (P = .709 and .317, respectively). The mean exposure area at the ACF was of 13.4 ± 2.6 cm2 (mean ± standard deviation) and 13.0 ± 1.9 cm2 for EMPT and TOEA, respectively. Except for the crista galli, EMPT afforded a larger area of surgical freedom at all targets. EMPT also achieved significantly greater attack angles in vertical axis except to the crista galli. The horizontal attack angles to all targets were similar between approaches.CONCLUSIONEMPT and TOEA offer a comparable area of exposure at the ACF and MCF in the cadaver; however, the instrument maneuverability afforded by EMPT is superior. Further studies are necessary to better define their precise surgical application.


2021 ◽  
Vol 13 (21) ◽  
pp. 12174
Author(s):  
Yanan Li ◽  
Honggen Xiao ◽  
Naipeng Bu ◽  
Jianji Luo ◽  
Hui Xia ◽  
...  

The assessment of tourist destination images should not only be the arrangement of multiple influencing factors. This study explores the complex causal relationship for tourist destination images based on a configuration perspective to enhance the overall tourism image using the fuzzy-set qualitative comparative analysis method. The configurational paths for promoting tourism image can be categorized into two types and nine configurations in Shandong Province. Therefore, this study recommends augmenting the tourism image of the entire region with the logical thinking of “segmentation–integration” and “enhancing strengths–supplementing weakness” and finally realizing a sustainable tourist destination image.


2018 ◽  
Vol 6 (10) ◽  
pp. 193
Author(s):  
Abdurrahman Kirtepe

In this study, the risk assessment levels of athletes in different branches were examined in terms of various variables. Descriptive scanning model was used in the study. In the research, the survey was completed with a sample method of 105 people. The questionnaire was used as a data collection tool in the research. The questionnaire consists of questions about personal information and the Risk Assessment scale for athletes and coaches. Data analysis was performed in SPSS 21 package program. Descriptive statistics such as frequency, percent, and mean, standard deviation, minimum and maximum were used in data analysis. Data analysis was performed in SPSS 21 package program. Descriptive statistics such as frequency, percent, and mean, standard deviation, minimum and maximum were used in data analysis. As a result of the research, it was determined that the risk assessment perceptions of athletes according to their age, branches, educational status and income status did not differ. As a result of the research, it was determined that the risk assessment perceptions of athletes according to their age, branches, educational status and income status did not differ.


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