scholarly journals Construction and Empirical Research of Comprehensive Financial Analysis Index System Based on Cash Flow

2020 ◽  
Vol 4 (10) ◽  
Author(s):  
Zhengwei Li
Keyword(s):  
Empirical Research ◽  
Cash Flow ◽  
Index System ◽  
Theoretical Basis ◽  
Financial Analysis ◽  
Indicator System ◽  
Financial Data ◽  
The Other ◽  
Financial Indicator ◽  
The Relationship

This paper first elaborates on the importance of cash flow in building a comprehensive financial indicator system. On one hand, it is the relationship between cash flow and the assessment of the company’s solvency, profitability, and operating ability. On the other hand, it is the theoretical basis of financial analysis based on cash flow. We then introduced the construction principles of the financial analysis index system based on cash flow, and lastly analyzed the financial data of Xiaomi for empirical research.

On the Mechanism and the Rate of Sub-Ground Erosion in the Loess Material

2011 ◽  
Vol 233-235 ◽  
pp. 2528-2531 ◽  
Author(s):  
Xi An Li ◽  
Qiang Xu ◽  
Hong Zhou Lin ◽  
Wan Jun Ye
Keyword(s):  
Critical Condition ◽  
Theoretical Basis ◽  
Field Survey ◽  
Influential Factors ◽  
The Other ◽  
Initial Water Content ◽  
Key Factors ◽  
Erosion Process ◽  
Initial Water ◽  
The Relationship

Sub-ground erosion often resulted in severe problems in various engineering constructions, most of which is due to the sub-erosion in loess. In this paper, the critical condition of “soil bursting” was analyzed and the formula describing the critical condition of soil bursting was derivated by the analytical method. Furthermore, the velocity of tunnel-erosion in loess and its influential factors were studied. A set of tests are designed to study the relationship between the tunnel-erosion velocity and the key influential factors. The key factors considered in the test include soil density as well as the initial water content. The other purpose is to reveal the characteristics of the tunnel-erosion process. Phenomena observed during the tests together with the data from field survey revealed the mechanism of tunneling in loess very well, and the work in this paper formed a theoretical basis for further study about sub-ground erosion in loess.

A Critical Review of Recovered Memories in Psychotherapy: Part I—Trauma and Memory

1996 ◽  
Vol 41 (4) ◽  
pp. 201-205 ◽  
Author(s):  
Joel Paris
Keyword(s):  
Empirical Research ◽  
Critical Review ◽  
Theoretical Basis ◽  
Recovered Memories ◽  
Repressed Memories ◽  
Relationship Of ◽  
The Relationship

Objective: The theoretical basis of the use of recovered memories in psychotherapy will be critically examined. Method: Literature will be reviewed on the nature of normal memory, and on the relationship of trauma to memory. Results: Normal memories are surprisingly inaccurate. There is little evidence that normal memories can be repressed. There is no evidence that trauma makes repression more likely. Conclusions: “Recovery” of repressed memories is not consistent with the findings of empirical research.

scholarly journals Representation of value and meaning in the structure of vandalism: an empirical study

2021 ◽  
Vol 26 (4) ◽  
pp. 80-85
Author(s):  
Kirill V. Zlokazov
Keyword(s):  
Theoretical Model ◽  
Young People ◽  
Empirical Study ◽  
Empirical Research ◽  
Theoretical Basis ◽  
Current State ◽  
Subjective Value ◽  
State Of Research ◽  
The Relationship

The article is devoted to predicting and preventing urban vandalism. In the article described current state of research on structure of vandalism – motives, attitudes, ideas. It is shown that the activity approach can serve as a theoretical basis for study of the internal plan of vandal actions. On its basis, a theoretical model is determined, including the motive of vandalism and the ideas that regulate its implementation. These are the subjective value of vandal action and value that subject attaches to vandal action. The organisation, procedure and results of empirical research are described. Using a sample of young people living in 106 Russian cities (n = 650 people), we study the relationship between subjective ideas about the ability to commit a vandal act, its motives, attributed value and meaning. The results show that there is a conjugate effect of these representations on subjective ability to behave like a vandal. Their interpretation shows the presence of opposite approaches to the assessment of vandalism – from rejection to acceptance.

The relationship between profitability and financial liquidity among the importers of best-selling brands of new cars in poland

2020 ◽  
Vol 7 (54) ◽  
pp. 127-142
Author(s):  
Paweł Łojek
Keyword(s):  
Cash Flow ◽  
Automotive Industry ◽  
Strong Relationship ◽  
Financial Data ◽  
Financial Ratios ◽  
Financial Liquidity ◽  
The Relationship ◽  
Profitability Ratios ◽  
Very High

AbstractThe automotive industry is a particularly sensitive sector of the economy. Numerous legal changes have been introduced in Poland that may affect the company's liquidity and profitability. Sales of new vehicles in Poland were very high until the end of 2019. I have presented the most recently available financial data, and hence it can be concluded that they are not distorted. The article discusses the issue of cash flow statements and the associated financial ratios, as well as assesses the financial liquidity among the importers of new, ten best-selling car makers in Poland between 2015 and 2019. Moreover, I have analysed the relationship between profitability ratios and liquidity ratios as well as cash adequacy ratios during this period. According to my findings, in most cases, there is a positive and strong relationship between profitability and financial liquidity in the automotive industry.

scholarly journals An Experiment Of Student Understanding Of Accruals Versus Cash Flows

2007 ◽  
Vol 4 (4) ◽  
Author(s):  
Jose Eduardo Miranda-Lopez ◽  
Linda M. Nichols
Keyword(s):  
Cash Flow ◽  
Experimental Approach ◽  
Cash Flows ◽  
Student Understanding ◽  
The Other ◽  
Accrual Accounting ◽  
The Relationship ◽  
Cash Basis ◽  
Accounting Graduates ◽  
The U.S

The concepts of both accrual accounting and cash basis accounting need to be thoroughly understood by accounting graduates as they enter the workplace.  In making decisions, both managers and investors often may need to make adjustments from one basis to the other.  But do students really understand these concepts?  This study uses an experimental approach to determine if students in both the U.S. and Mexico understand the association between accrual and cash flow numbers in the area of depreciation.  The results reveal that the majority of student participants in both countries do not understand the relationship between depreciation and cash flows.  This suggests that the way depreciation is taught in intermediate accounting may need to be approached differently in order for students to understand the nature of depreciation and its effect on earnings and cash flows.

The Study on Relationship between Financing Constraints and Investment-Cash Flow Sensitivity in Chinese Listed Companies

2011 ◽  
Vol 268-270 ◽  
pp. 1844-1849
Author(s):  
Chang Chun Li
Keyword(s):  
Cash Flow ◽  
Logistic Regression Model ◽  
Listed Companies ◽  
Financial Data ◽  
Financing Constraints ◽  
External Financing ◽  
Flow Sensitivity ◽  
Chinese Listed Companies ◽  
Cash Flow Sensitivity ◽  
The Relationship

This paper uses the financial data of all Chinese listed companies to construct two indexes that reflect the degree of external financing constraints faced by firms, using logistic regression model and multiple discriminate analyses respectively. Second, the author examines the relationship between financing constraints and the investment-cash flow sensitivity using OLS regressions. This paper provides evidence that the relationship between financing constraints and investment-cash flow sensitivity is monotonic, which is consistent with the findings of FHP(1988).

scholarly journals Speaking and Writing Interconnections: A Systematic Review

2021 ◽  
Vol 2 (2) ◽  
pp. 19-33
Author(s):  
Fouad Akki ◽  
Mohammed Larouz
Keyword(s):  
Systematic Review ◽  
Foreign Language ◽  
Empirical Research ◽  
Experimental Research ◽  
The Other ◽  
Current Review ◽  
The Impact ◽  
The Relationship

Drawing on previous studies on the relationship between speaking and writing modalities, this paper provides a critical synthesis of theoretical and empirical research on the interconnections between the two versions. Along with this, this systematic review shows that research on the issue at hand has been classified under three main categories: a) speaking effect on writing; b) writing effect on speaking, and c) correlation between speaking and writing. While experimental research has emphasized the impact of speaking and writing on each other, correlational endeavors have been much concerned with the symmetrical, reciprocal, and predictive connections between these two interrelated domains. Overall, the current review suggests that learning a second or foreign language could be enhanced by complementing speaking tasks by writing ones and vice versa. In this case, speaking could be taught along with writing to allow students to transfer their skillfulness from one to the other.

II. State Immunity, Diplomatic Immunity and Act of State: A Triple Protection Against Legal Action?

1998 ◽  
Vol 47 (4) ◽  
pp. 950-958 ◽  
Author(s):  
Colin Warbrick ◽  
Dominic McGoldrick ◽  
J. Craig Barker
Keyword(s):  
International Law ◽  
Theoretical Basis ◽  
The Other ◽  
Legal Action ◽  
State Immunity ◽  
The United Kingdom ◽  
Civil Suit ◽  
Recent Developments ◽  
Diplomatic Immunity ◽  
The Relationship

The relationship between State immunity and diplomatic immunity has always been a rather complex one. The two concepts undoubtedly have a common juridical background in the form of the concepts of sovereignty, independence and dignity.1On the other hand, recent developments in both fields have seen a move towards a more functional-based approach. Thus, in relation to diplomatic immunity, the dominant theoretical basis is that of functional necessity.2As regards State immunity, recent developments in both international law3and, more particularly, in UK law4, from absolute to restrictive State immunity, have resulted in a more functionally orientated approach, that is, a shift of emphasis in matters of State immunity from immunityratione personaeto immunityratione materiae.5Now two recent cases in the United Kingdom have raised the possibility that, in the case of diplomats at least, the two concepts may be combined to provide a double immunity for diplomatic agents against civil suit. More controversially, the cases have raised the possibility of a third type of protection based upon immunityratione personaein what could be said to amount to a modified act of State doctrine. The cases in question arePropend Finance Pty Ltd. v. Alan Sing and The Commissioner of the Australian Federal Police6and Re P (Diplomatic Immunity: Jurisdiction).7

scholarly journals Az online fogyasztói elégedettségmérés hatása a vállalatok versenyképességére (Effect of the online-customer satisfaction’s measurement to the corporate’s competitiveness)

2013 ◽  
pp. 49-60
Author(s):  
Ildikó Somogyi
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Empirical Research ◽  
Empirical Studies ◽  
Reliability And Validity ◽  
Measurement Methods ◽  
The Other ◽  
The Relationship ◽  
Practical Implications

A versenyképes működés elengedhetetlen feltétele a fogyasztói elégedettség, melynek egyik meghatározó eleme az észlelt és elvárt minőség közti kapcsolat. A minőségi elvárások az internettel, mint napjaink egyik meghatározó csatornájával kapcsolatban is megfogalmazódtak már, így kapott jelentős szerepet az online szolgáltatás minőségének meghatározása, illetve ezzel összekapcsolódva az online fogyasztói elégedettségmérés. Jelen tanulmány első része szakirodalmi áttekintést nyújt az online szolgáltatás minőségének fogyasztói érzékelésével, értékelésével kapcsolatos elméletekről, melyek az online fogyasztók elégedettségmérésének alapját képezik. Ezután kerül sor a különböző mérési módszerek bemutatására, kiemelt szerepet szánva a szakirodalomban sokat tárgyalt E-S-QUAL és E-RecS-QUAL skálának. Az áttekintés középpontjában azok az elméletek állnak, melyek az online vásárlást is nyújtó honlapokra vonatkoznak. A cikk további része két empirikus kutatást tartalmaz. Az első az elégedettségmérés hazai helyzetét tárgyalja, a másik pedig a szakirodalomból ismert E-S-QUAL és E-RecS-QUAL skálákat felhasználva részletesen elemzi az elektronikus szolgáltatásminőség dimenziói és a fogyasztói elégedettség közötti fontosabb összefüggéseket, emellett röviden vizsgálja az alkalmazott skálák megbízhatóságát és érvényességét. A kutatás fő célja a gyakorlati szakemberek számára is releváns kapcsolatok feltárása és bemutatása. _______ A company’s competitiveness significantly depends on the satisfaction of its consumers, which is influenced by the relationship between the expected and perceived quality. As over the last decade internet has become a significant channel, in parallel its customers have built some expectation about the quality of different websites and online services. Therefore the marketing literature should focus on the dimensions of e-service quality (e-sq) and online-customer satisfaction. This study first resumes with different concepts of e-sq, which are the principles of the online-customer satisfaction’s measurement. Than the different e-sq measurement methods are reviewed and the dimensions of E-S-QUAL and ERecS- QUAL scales are deeply explained. The study is focusing on concepts relating to web shops. The next part of the article includes two empirical studies. The first is about the situation of satisfaction measurement at Hungarian companies. The other one analyzes the most relevant relationships between the dimension of e-sq and customer satisfaction based on the E-S-QUAL and E-RecS-QUAL scales for measuring e-sq and briefly outlines the reliability and validity of these scales. The main purpose of this empirical research is to summarise the managerial and practical implications.

Severe Paradoxical Dysphonia in Two Young Women

1993 ◽  
Vol 2 (3) ◽  
pp. 52-55 ◽  
Author(s):  
Michael Collins ◽  
Robert McDonald ◽  
Robert Stanley ◽  
Timothy Donovan ◽  
C. Frank Bonebrake
Keyword(s):  
Young Women ◽  
Theoretical Basis ◽  
Therapeutic Regimen ◽  
Instrumental Data ◽  
Relationship Of ◽  
The Relationship

This report describes an unusual and persistent dysphonia in two young women who had taken a therapeutic regimen of isotretinoin for intractable acne. We report perceptual and instrumental data for their dysphonia, and pose a theoretical basis for the relationship of dysphonia to this drug. We also provide recommendations for reducing the risk of acquiring a dysphonia during the course of treatment with isotretinoin.

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