scholarly journals The Role of Return on Assets on the Effect of Value Added Capital Employed towards Business Growth

2019 ◽  
Author(s):  
Ari Purwanti
Keyword(s):  
Value Added ◽  
Business Growth ◽  
Return On Assets

scholarly journals MICROFINANCE SERVICES AND THE GROWTH OF SMALL AND MEDIUM SIZE ENTERPRISES: EVIDENCE FROM THE COMMUNITY CREDIT COMPANY IN THE DOUALA MUNICIPALITY, CAMEROON

2020 ◽  
Vol 5 (1) ◽  
pp. 27-50
Author(s):  
Achamoh Ngimanang
Keyword(s):  
Regression Analysis ◽  
Statistical Tests ◽  
Medium Size ◽  
Small Enterprises ◽  
Unique Contribution ◽  
Business Growth ◽  
Return On Assets ◽  
Design Data ◽  
The Cost

Purpose: This paper assesses the role of microfinance services on the growth of small and medium size enterprises in Douala, Cameroon. Methodology: The paper adopts a mixture of Survey Research and a causal research design. Data were collected mainly through likert scaling questionnaires administered effectively to 57 customers of CCC Plc selected at random. Multiple regression analysis and product moment correlation techniques were used with associated statistical tests (Pearsons, student- t, and ANOVA or F tests). Findings: Considering three business growth enhancing microfinance services: loans, savings and assistance, it was found that loans granted by MFI and Saving service are paramount for the likelihood of SMEs in Cameroon. The effects of saving and loans were positive and highly significant in contributing to the profitability as well as return on assets of the small enterprises. Assistance given by MFIs had positive relation but was not very significant as there are not actually put in place given that Most MFI are profit outfits.   Unique contribution to theory, practice and policy: Important recommendations emanated from the results. One of such proposal is that the cost and conditions of savings and lending by MFIs should be relaxed as an instrumental strategy to foster the growth of SMEs. Keywords: Microfinance services, growth of SMEs, regression analysis, Cameroon

The efficiency of GCC banks: the role of intellectual capital

2020 ◽  
Vol 32 (3) ◽  
pp. 383-404 ◽  
Author(s):  
Amina Buallay ◽  
Allam Mohammed Hamdan ◽  
Sameh Reyad ◽  
Sherine Badawi ◽  
Araby Madbouly
Keyword(s):  
Intellectual Capital ◽  
Market Performance ◽  
Value Added ◽  
Return On Assets ◽  
Content Type ◽  
Return On Equity ◽  
Capital Efficiency ◽  
Independent Variable ◽  
The Impact

Purpose This study aims to examine the impact of intellectual capital (IC) efficiency on bank’s operational, financial and market performance. Design/methodology/approach The study examined 59 banks for 5 years to ends up with 295 observations. The independent variable is the modified value added IC component; the dependent variables are performance indicators (return on assets [ROA], return on equity [ROE] and Tobin’s Q [TQ]). Findings The findings deduced from the empirical results demonstrate that there is a positive relationship between intellectual capital efficiency and financial performance (ROE) and market performance (TQ). Originality/value The results of this study may give a wake-up call for banks to examine the reasons of imperfect relationship between the IC and asset efficiency (ROA).

The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

The Service Sector in the Economy in Poland and European Union Countries

2015 ◽  
Vol 10 (3) ◽  
pp. 191-207
Author(s):  
Walentyna Kwiatkowska
Keyword(s):  
Service Sector ◽  
Value Added ◽  
Total Employment ◽  
Eu Countries ◽  
Gross Value Added ◽  
European Union Countries ◽  
Service Sectors ◽  
Sector Theory ◽  
The Eu

The role of the service sector in the economy is increasing in the process of socio-economic development. This tendency has been confirmed and explained by the three-sector theory formulated by A.G.B. Fisher, C. Clark, and J. Fourastie. The main goal of the paper is to show development tendencies in service sectors in Poland and the EU countries and assess them in view of the three-sector theory. The share of the service sector in the total employment and in the total gross value added in the years 2005-2013/2014 will be analysed together with two sub-sectors including market and non-market services. The research shows that the share of the service sector in total employment and total gross value added has been recently increasing in Poland as well as in other EU countries, but there is a gap in this process between Poland and the most developed EU countries. Moreover, in Poland, the role of market services has been recently increasing much faster than the role of non-market services. 

Role of Value Added Services in Shaping Indian Telecom Industry

2011 ◽  
Author(s):  
Sanjeet Singh ◽  
Gagan Deep Sharma ◽  
Mandeep Mahendru
Keyword(s):  
Value Added ◽  
Telecom Industry

scholarly journals The value-added role of sector-specific REITs in Australia

2019 ◽  
Vol 25 (1) ◽  
pp. 49-72
Author(s):  
Yu Cheng Lin ◽  
Hyunbum Cho ◽  
Chyi Lin Lee
Keyword(s):  
Value Added

112 How Will the Purebred Association Adapt to a Changing Beef Industry?

2021 ◽  
Vol 99 (Supplement_1) ◽  
pp. 39-39
Author(s):  
Mark McCully
Keyword(s):  
Supply Chains ◽  
Genetic Information ◽  
Gene Editing ◽  
Value Added ◽  
Beef Industry ◽  
Breed Improvement ◽  
Pull Through ◽  
Optimum Production ◽  
Selection Tools

Abstract The role of the breed association has historically been to keep a registry of a pure breed, aggregate the performance data surrounding that one breed, develop breeding and selection tools, and conduct breed promotion. Larger associations have been able to augment that with operating magazines and other media, running branded beef programs, feeder calf marketing programs, and genetic evaluation for other breeds. The relevance of breed associations is being and will continue to be challenged as genomics and large commercial databases develop and allow for breeding and selection tools to be developed independently by large breeders or private entities. Gene editing and other such technology will also challenge the traditional seedstock models and opens the door for proprietary genetic lines. Breed associations may need to modify their traditional policies to incorporate these innovations. Supply chains will continue to become far more sophisticated and will incorporate more genetic information to guide management decisions and potentially validate brand promises around sustainability. To stay relevant, breed associations of the future will need to do the following: Balance the needs of diverse membership (show, hobby, lifestyle, etc.) with commercial industry value and significance. Have access to large amounts of data and be leaders in adopting the most current technologies. Deliver tools for breeders that enhance the profitability of commercial producers – identify optimum production levels vs maximum outputs. Work collaboratively with multiple supply chains providing the needed genetic information. Be a significant educational resource to breeders and commercial producers. Be a leader in research on breed improvement and genetic advancement. Have value-added programs that create real and sustained pull-through demand for the end product.

scholarly journals We Trust You! A Multilevel-Multireferent Model Based on Organizational Trust to Explain Performance

2021 ◽  
Vol 18 (8) ◽  
pp. 4241
Author(s):  
Marisa Salanova ◽  
Hedy Acosta Antognoni ◽  
Susana Llorens ◽  
Pascale Le Blanc
Keyword(s):  
Organizational Performance ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Organizational Trust ◽  
Organizational Practices ◽  
Return On Assets ◽  
Top Managers ◽  
Psychological Mechanism ◽  
And Performance

This study tests organizational trust as the psychosocial mechanism that explains how healthy organizational practices and team resources predict multilevel performance in organizations and teams, respectively. In our methodology, we collect data in a sample of 890 employees from 177 teams and their immediate supervisors from 31 Spanish companies. Our results from the multilevel analysis show two independent processes predicting organizational performance (return on assets, ROA) and performance ratings by immediate supervisors, operating at the organizational and team levels, respectively. We have found evidence for a theoretical and functional quasi-isomorphism. First, based on social exchange theory, we found evidence for our prediction that when organizations implement healthy practices and teams provide resources, employees trust their top managers (vertical trust) and coworkers (horizontal trust) and try to reciprocate these benefits by improving their performance. Second, (relationships among) constructs are similar at different levels of analysis, which may inform HRM officers and managers about which type of practices and resources can help to enhance trust and improve performance in organizations. The present study contributes to the scarce research on the role of trust at collective (i.e., organizational and team) levels as a psychological mechanism that explains how organizational practices and team resources are linked to organizational performance.

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