Economic Substantiation of Scenarios of Increase of Enterprise Profitability and Investment Attractiveness on the Basis of Use of the Operational Leverage

Operating Profit ◽

Net Profit ◽

Legislative Changes ◽

Economic Stabilization

The article is devoted to the analysis of features of enterprise profit management. The research of practical aspects of profit management of the energy sector enterprises is due to legislative changes and a significant impact on the economy of country and living standards. Scientific approaches to the concept of operational leverage are considered and its role in profit formation is substantiated. The peculiarities of using the operating lever to forecast the operating profit of the enterprise are revealed. The concept of CVP-analysis is used. The target function of maximizing operating profit is studied taking into account the pricing policy. Scenarios for increasing of the company’s profit reserves based on the strength of the operational leverage are calculated. The main ways of using of the company’s profit according to five selected scenarios are outlined and their advantages and disadvantages are analyzed. Break-even points and safety zones are calculated for each of the scenarios, which allow to take into consideration the possible risks of the enterprise and to make economically sound decisions to the management. The projected increase in net profit is calculated as a result of correlation analysis and based on comparative analysis; the choice of the best scenario to increase profitability is justified. Not only tactical but also strategic aspects of management which are aimed at maximizing the final result of the enterprise are taken into account. The analysis also considers the peculiarities of the introduction of incentive regulation and the need to correct the regulatory rate of return on regulatory asset bases. The proposed measures will increase both qualitative and quantitative parameters of the enterprise profit management system, which will contribute to economic stabilization for the enterprise and consumers. Prospects for further research based on the use of operational leverage are outlined. Keywords: profit, profit management, incentive regulation, operational leverage, profitability reserves.

Developing and Validating a Scale of Tourism Gentrification in Rural Areas

Journal of Hospitality & Tourism Research ◽

10.1177/10963480211014930 ◽

2021 ◽

pp. 109634802110149

Author(s):

Chaohui Wang ◽

Yumei Xu ◽

Tingting (Christina) Zhang

Keyword(s):

Rural Areas ◽

Living Standards ◽

Rural Tourism ◽

Measurement Scale ◽

Community Culture ◽

Policy Makers ◽

Cultural Appreciation ◽

Great Progress ◽

Development And Validation

In recent years, tourism gentrification has made great progress in rural areas and has had significant impacts on these areas’ development, specifically in the domains of the economy, living standards, community, culture, and environment. Tourists play a key role in developing tourism gentrification in rural areas, but research investigating tourism gentrification in rural areas from the tourist perspective is scarce. To fill this gap, we focus on tourism gentrification and develop a measurement scale from the tourist perspective through multiple qualitative and quantitative steps. Our findings confirm that tourism gentrification in rural areas from the tourist perspective comprises eight dimensions: economic growth, enhanced environment, enhanced living standards, individual civilization, improved communication, promoted social environment, cultural appreciation, and improved individual quality. Through development and validation of the scale, we hope to offer a comprehensive referencing index of tourism gentrification in rural areas to policy makers and rural tourism practitioners.

A qualitative and quantitative comparison between Web scraping and API methods for Twitter credibility analysis

International Journal of Web Information Systems ◽

10.1108/ijwis-03-2021-0037 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Irvin Dongo ◽

Yudith Cardinale ◽

Ana Aguilera ◽

Fabiola Martinez ◽

Yuni Quintero ◽

...

Keyword(s):

San Francisco ◽

Data Extraction ◽

Qualitative Evaluation ◽

Application Programming Interface ◽

Extraction Methods ◽

Content Type ◽

Web Scraping ◽

Shared Information

Purpose This paper aims to perform an exhaustive revision of relevant and recent related studies, which reveals that both extraction methods are currently used to analyze credibility on Twitter. Thus, there is clear evidence of the need of having different options to extract different data for this purpose. Nevertheless, none of these studies perform a comparative evaluation of both extraction techniques. Moreover, the authors extend a previous comparison, which uses a recent developed framework that offers both alternates of data extraction and implements a previously proposed credibility model, by adding a qualitative evaluation and a Twitter-Application Programming Interface (API) performance analysis from different locations. Design/methodology/approach As one of the most popular social platforms, Twitter has been the focus of recent research aimed at analyzing the credibility of the shared information. To do so, several proposals use either Twitter API or Web scraping to extract the data to perform the analysis. Qualitative and quantitative evaluations are performed to discover the advantages and disadvantages of both extraction methods. Findings The study demonstrates the differences in terms of accuracy and efficiency of both extraction methods and gives relevance to much more problems related to this area to pursue true transparency and legitimacy of information on the Web. Originality/value Results report that some Twitter attributes cannot be retrieved by Web scraping. Both methods produce identical credibility values when a robust normalization process is applied to the text (i.e. tweet). Moreover, concerning the time performance, Web scraping is faster than Twitter API and it is more flexible in terms of obtaining data; however, Web scraping is very sensitive to website changes. Additionally, the response time of the Twitter API is proportional to the distance from the central server at San Francisco.

ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17945.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Rona Rosy Nimiangge ◽

Harijanto Sabijono ◽

Hendrik Gamaliel

Keyword(s):

Financial Performance ◽

Activity Ratio ◽

Financial Analysis ◽

Information Source ◽

Profit Margin ◽

Financial Statement ◽

Operating Profit ◽

Net Profit ◽

Turn Over ◽

Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

Efektivitas Pemanfaatan Aplikasi LOCUS GIS dan MAPIT GIS Untuk Pengumpulan Data Pendaftaran Tanah

Tunas Agraria ◽

10.31292/jta.v3i1.70 ◽

2021 ◽

Vol 3 (1) ◽

pp. 116-144

Author(s):

Muhammad Mahirda Ariwibowo ◽

Suharno Suharno ◽

Wahyuni Wahyuni

Keyword(s):

Information Technology ◽

Data Collection ◽

Quantitative Approach ◽

User Needs ◽

Main Stage ◽

Land Registration ◽

Registration Data ◽

Mix Methods

Abstract: The activity of collecting land registration data is the main stage in the Complete Systematic Land Registration program (PTSL). Nowadays, the acceleration strategy by utilizing information technology such as Locus GIS and Mapit GIS as an android-based application for support land data collection activities has been widely used, both free and paid. Therefore, the factors of effectiveness of the application are important to be considered by the users so that they can be used appropriately and optimally according to user needs. This study aims to explore important matters related to the features owned and their advantages and disadvantages and usability of applications for collecting land registration data. Mix methods were used in this study which combines two approaches, namely qualitative and quantitative approach. The data of this study was collected through interview, observation and questionnaire. The result of this study shows that 1) Application features of Locus GIS and Mapit GIS can be used for land data collection by considering the advantages and disadvantages of each; 2) The results of evaluating the utility test toward both applications for land data collection in accordance with ISO / IEC 9126-1 and ISO / IEC 9126-4 standards shows that it is equivalent to "Good" in the ratings and "Very Effective" in the categories.Keyword: The Effectiveness, Locus GIS, Mapit GIS, PTSL. Intisari: Pengumpulan data pendaftaran tanah menjadi tahapan utama dalam program Pendaftaran Tanah Sistematis Lengkap (PTSL). Strategi percepatan dengan memanfaatkan teknologi informasi seperti Locus GIS dan Mapit GIS sebagai aplikasi berbasis android untuk mendukung kegiatan pengumpulan data pertanahan telah banyak digunakan dari yang gratis maupun yang berbayar. Maka dari itu faktor efektivitas aplikasi menjadi penting untuk dipertimbangkan pengguna sehingga bisa dimanfaatkan secara tepat dan optimal sesuai dengan kebutuhan pengguna. Penelitian ini bertujuan untuk mengeksplorasi hal penting terkait fitur yang dimiliki beserta kelebihan dan kekurangannya dan kedayagunaan aplikasi untuk pengumpulan data pendaftaran tanah. Penelitian dilakukan menggunakan mix methods yang menggabungkan dua bentuk pendekatan, yaitu kualitatif dan kuantitatif melalui wawancara, observasi dan pemberian kuesioner. Hasil penelitian ini 1) Fitur Aplikasi Locus GIS dan Mapit GIS dapat dimanfaatkan untuk pengumpulan data pertanahan dengan pertimbangan kelebihan dan kekurangan masing-masing; 2) Hasil evaluasi uji kedayagunaan kedua aplikasi untuk pengumpulan data pertanahan sesuai standar ISO/IEC 9126-1 dan ISO/IEC 9126-4 menunjukkan hasil dengan penilaian “Baik” dan kategori “Sangat Efektif”.Kata Kunci: Efektivitas, Locus GIS, Mapit GIS, PTSL.

A review and preview of developments in the measurement of sociability

Bulletin of the Menninger Clinic ◽

10.1521/bumc_2020_84_05 ◽

2020 ◽

Vol 84 (1) ◽

pp. 79-101

Author(s):

Nicholas Boswell ◽

Jian Cao ◽

W. Jackeline Torres ◽

Margaret Beier ◽

Ashutosh Sabharwal ◽

...

Keyword(s):

Mental Health ◽

Social Interactions ◽

Quantitative Measurement ◽

Measurement Methods ◽

Self Report ◽

Physical And Mental Health ◽

Social Patterns ◽

Mental Health Effects

Sociability is a complex, multifactorial trait. Its importance is underscored by a multitude of negative physical and mental health effects related to loneliness and social isolation. However, current measures of sociability primarily rely on subjective recall and self- report, which have inherent weaknesses and limitations. Although objective and automatic measurements could help to avoid some of these issues, they are still in early stages of development. In this article, the authors review past and present methods of measuring sociability and social interactions. This encompasses both subjective and objective subsets of qualitative and quantitative measurement modalities to gain a broader, more accurate perspective on sociability. Through an analysis of advantages and disadvantages of measurement methods within these categories, a foundational knowledge of sociability measurement can be understood. Utilizing current technology and research methods holds promise to more accurately represent individuals' social networks and social patterns.

Article Commentary: Mixed Methods in Visitor Studies Research

Journal of Interpretation Research ◽

10.1177/109258720000500104 ◽

2000 ◽

Vol 5 (1) ◽

pp. 45-52 ◽

Cited By ~ 1

Author(s):

Steven S. Yalowitz ◽

Marcella D. Wells

Keyword(s):

Mixed Methods ◽

Research Methods ◽

Quantitative Research ◽

Quantitative Methods ◽

Visitor Studies ◽

Quantitative Research Methods ◽

Qualitative And Quantitative Methods ◽

Research Studies

In visitor studies, there has been some debate about the use of qualitative versus quantitative research methods. Many evaluators understand the advantages and disadvantages of both methods, but deciding on the most appropriate method can still be problematic. This article summarizes the tenets of both qualitative and quantitative methods and provides examples of visitor studies for each. It also reviews several research studies that have successfully used mixed methods to evaluate visitors.

ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v10i2.1253 ◽

2015 ◽

Vol 10 (2) ◽

pp. 97

Author(s):

Yulinartati Yulinartati

Keyword(s):

Discriminant Analysis ◽

Profit Margin ◽

Return On Assets ◽

Current Ratio ◽

Return On Equity ◽

Discriminant Model ◽

Operating Profit ◽

Net Profit ◽

Equity Ratio ◽

Turn Over

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity

Offshore and Onshore Wind Energy Conversion: The Potential of a Novel Multiple-Generator Drivetrain

Key Engineering Materials ◽

10.4028/www.scientific.net/kem.569-570.644 ◽

2013 ◽

Vol 569-570 ◽

pp. 644-651 ◽

Cited By ~ 1

Author(s):

Navid Goudarzi ◽

Wei Dong Zhu

Keyword(s):

Mathematical Model ◽

Wind Turbine ◽

Wind Turbines ◽

Simple Mathematical Model ◽

Onshore Wind ◽

Wind Energy Conversion ◽

The Cost ◽

Operational Range

A multiple generator drivetrain (MGD), where a single large generator in a wind turbine is replaced by multiple generators with the same or different rated powers, is proposed along with an automatic switch as an alternative to an existing MGD configuration. Qualitative and quantitative comparisons of a MGD with a conventional drivetrain are provided to better understand the advantages and disadvantages of having a MGD in wind turbines. New approaches for improving the efficiency and the reliability, expanding the operational range, and reducing the cost of a wind turbine are mentioned. A simple mathematical model for a MGD with electromagnetic clutches is developed, a novel prototype of a MGD is designed and fabricated, and experiments are conducted on the prototype. It is concluded that a multiple-generator drivetrain with generators operating individually or in parallel has a better potential of improving the efficiency and the reliability, expanding the operational range, and reducing the cost of offshore and onshore wind turbines than the existing MGD configuration.

Overview of Clinical Research Study Designs Using Examples From the Swallowing Literature

Perspectives of the ASHA Special Interest Groups ◽

10.1044/persp2.sig13.112 ◽

2017 ◽

Vol 2 (13) ◽

pp. 112-121

Author(s):

Angela M. Malek ◽

John S. Luque ◽

Kendrea L. (Focht) Garand

Keyword(s):

Research Study ◽

Research Question ◽

Ethical Concerns ◽

Clinical Research Study ◽

Design Type ◽

Study Designs ◽

Cost Feasibility ◽

Selection Of

Study designs have numerous advantages and disadvantages that must be considered when addressing a research question, hypothesis, and objective. These include but are not limited to cost, feasibility, and ethical concerns. This review describes common study designs from the dysphagia literature with corresponding relevant examples for each design type. Further, discussion of the main differences between descriptive and analytical, qualitative and quantitative, observational and experimental, and retrospective and prospective study designs is provided. Specific aspects of various study designs, including matching, randomization, and blinding are also discussed. Finally, the importance of working closely with experts, such as epidemiologists and biostatisticians, in the early stages of research to assist with selection of the most appropriate study design and development of the research protocol is strongly recommended.

Comparison of manikin-based simulators and patient monitor simulators within paramedic education: the student perspective

BMJ Simulation and Technology Enhanced Learning ◽

10.1136/bmjstel-2017-000252 ◽

2017 ◽

Vol 4 (2) ◽

pp. 65-70

Author(s):

Craig E D Mortimer

Keyword(s):

Student Development ◽

Educational Programme ◽

Study Data ◽

Student Perspective ◽

Online Questionnaire ◽

Patient Monitor ◽

The Impact ◽

Real Patients

ObjectiveInvestigate the impact to paramedic students of patient monitor simulators, when compared with manikin-based simulators within an educational programme.DesignAn exploratory study using an online questionnaire to gain qualitative and quantitative data.SettingOne London university delivering a paramedic science programme.ParticipantsA total of 136 paramedic students sponsored by a UK ambulance service were approached for this study. Data were received from 43 respondents (32%).Main outcome measuresComparison of simulators and their effect on student development through the identification of the student’s own perceived ability following use, perception of other’s ability (fellow students studying same course) following use and perception of the two pieces of simulation equipment available.ResultsThe majority of respondents identified that simulation both increased their confidence and ability to demonstrate new knowledge and skills during simulation (97%) and further increased their ability to manage real patients (95%). Respondents agreed that there were advantages and disadvantages of using simulation, but these were not in line with those identified in previous studies. Instead of the human factors and non-technical skills outlined, students were much more practically focused on how the equipment performed.ConclusionsThis study suggests that there is a clear link between simulation and increased student confidence, but any issues encountered with the simulator equipment can reduce this benefit, causing the student’s learning environment to falter. Transitioning to monitor-based simulators is seen as a positive move, although the integration of manikins with this equipment is identified as being necessary.