scholarly journals Evaluating Banking Profit Performance in Ghana during and post Profit Decline: A five Step Du-Pont Approach

2015 ◽  
Vol 5 (2) ◽  
pp. 29-40 ◽  
Author(s):  
Baah Aye Kusi ◽  
Kwadjo Ansah-Adu ◽  
Albert Agyei

In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five du-pont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE during and post profit declining periods. And third, we estimate a model to capture the variables that drive bank ROE during and post profit declining periods. We first establish from our rankings that, foreign banks in Ghana performed better during profit declining periods while the local banks performed better in post profit decline periods using the top ten banks as a benchmark in both periods. Employing Pearson correlation coefficients matrix, we recognized that operating profit margin, asset turnover and leverage were most likely to influence bank ROE in both time periods. We further employ OLS regression and find that bank ROE was impacted by operating profit margin and leverage during profit declining periods and post profit decline while tax effect added up in post profit declining periods.

2020 ◽  
Vol 30 (1) ◽  
pp. 1
Author(s):  
Tapi Omas Annisa ◽  
Jeffits Khusnu Alif

This study aims to examine the differences in state-owned companies before privatization and after privatization is conducted in terms of the company’s financial perfomance. The company’s financial performance uses 10 financial of Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return On Assets, Return on Investment, Current Ratio, Total Debt to Total Asset Ratio, Total Debt to Equity Ratio, Fix Asset Turnover Ratio, Net Asset Turnover Ratio. This study method uses quantitative research. Data analysis uses mann-whitney different test. The sample of  state-owned companies with a period consisting of 4 years before privatization and 4 years after privatization. Hypothesis test results show that the financial performance of state-owned companies after privatization is better than before privatization.


2018 ◽  
Vol 64 (No. 7) ◽  
pp. 313-318
Author(s):  
Motlaq Ayoob Rezaee ◽  
Parsakhoo Aidin ◽  
Adeli Kamran ◽  
Moayeri Mohamad Hadi

The objective of this study was to investigate the influence of the development of road quality (surfacing condition and road type) and road quantity (road density and distance to main road) on forest extent changes in a region in Zagros forests of Iran over the three time periods of 1960s, 2000s and 2010s. Ranks of 1 to 5 were assigned to road quality. Forest extent changes were analysed on digital aerial photo mosaic. The Spearman and Pearson correlation coefficients were used to test the relationship between the road parameters and forest extent changes. Results showed that rural-forest road network has more influence on settlement development. Forest extent was correlated negatively with the road quality. Moreover, there were more disturbances to native forests closer to roads. It was concluded that forest cover decrease was associated with physical parameters including access to roads, cultivation practices, road quality and settlement development.


2016 ◽  
Vol 6 (2) ◽  
pp. 160
Author(s):  
Artha Erlina G. Simamora

The general objective of this study is to identify correlation between operating performance of retail industries, in this study acts as dependent variable (Y), and number of financial ratio acts as independent variable (X) covering current ratio (X1), debt ratio (X2), total asset turover (X3) and operating profit margin (X4). Result of this study shows that based on correlation coefficients, there is no a significant correlation between current ratio, total assets turnover. operating profit margin and return on assets. Only debt ratio has significant correlation with return on assets. Upon the result above. retail companies are required to make solid calculation for opeation.


2020 ◽  
Vol 29 (3) ◽  
pp. 429-435
Author(s):  
Patricia C. Mancini ◽  
Richard S. Tyler ◽  
Hyung Jin Jun ◽  
Tang-Chuan Wang ◽  
Helena Ji ◽  
...  

Purpose The minimum masking level (MML) is the minimum intensity of a stimulus required to just totally mask the tinnitus. Treatments aimed at reducing the tinnitus itself should attempt to measure the magnitude of the tinnitus. The objective of this study was to evaluate the reliability of the MML. Method Sample consisted of 59 tinnitus patients who reported stable tinnitus. We obtained MML measures on two visits, separated by about 2–3 weeks. We used two noise types: speech-shaped noise and high-frequency emphasis noise. We also investigated the relationship between the MML and tinnitus loudness estimates and the Tinnitus Handicap Questionnaire (THQ). Results There were differences across the different noise types. The within-session standard deviation averaged across subjects varied between 1.3 and 1.8 dB. Across the two sessions, the Pearson correlation coefficients, range was r = .84. There was a weak relationship between the dB SL MML and loudness, and between the MML and the THQ. A moderate correlation ( r = .44) was found between the THQ and loudness estimates. Conclusions We conclude that the dB SL MML can be a reliable estimate of tinnitus magnitude, with expected standard deviations in trained subjects of about 1.5 dB. It appears that the dB SL MML and loudness estimates are not closely related.


2020 ◽  
Vol 4 (1) ◽  
pp. 51-63
Author(s):  
Peter Neuhaus ◽  
Chris Jumonville ◽  
Rachel A. Perry ◽  
Roman Edwards ◽  
Jake L. Martin ◽  
...  

AbstractTo assess the comparative similarity of squat data collected as they wore a robotic exoskeleton, female athletes (n=14) did two exercise bouts spaced 14 days apart. Data from their exoskeleton workout was compared to a session they did with free weights. Each squat workout entailed a four-set, four-repetition paradigm with 60-second rest periods. Sets for each workout involved progressively heavier (22.5, 34, 45.5, 57 kg) loads. The same physiological, perceptual, and exercise performance dependent variables were measured and collected from both workouts. Per dependent variable, Pearson correlation coefficients, t-tests, and Cohen's d effect size compared the degree of similarity between values obtained from the exoskeleton and free weight workouts. Results show peak O2, heart rate, and peak force data produced the least variability. In contrast, far more inter-workout variability was noted for peak velocity, peak power, and electromyography (EMG) values. Overall, an insufficient amount of comparative similarity exists for data collected from both workouts. Due to the limited data similarity, the exoskeleton does not exhibit an acceptable degree of validity. Likely the cause for the limited similarity was due to the brief amount of familiarization subjects had to the exoskeleton prior to actual data collection. A familiarization session that accustomed subjects to squats done with the exoskeleton prior to actual data collection may have considerably improved the validity of data obtained from that device.


Author(s):  
Jan Christoff Visagie ◽  
Michael M. Jones ◽  
Herman L. Linde

The South African workplace is confronted with many leadership challenges, specifically those relating to the employment relationship between subordinates and their supervisors. A high-quality relationship is essential, considering the work-family spillovers employees experience. Limited research has been conducted on the potential positive and negative consequences of the leader-member exchange (LMX) dyadic relationship. In this study, we used a cross-sectional research design, and drew an employee sample (N = 120) from a commuter transport engineering company. A five-point Likert scale was employed and statistical analyses were carried out using the SAS statistical program. We calculated Pearson correlation coefficients and used structural equation modelling to test the proposed conceptual model to indicate possible correlations between the different variables. The main finding of the study was that the nature of the LMX relationship quality in the relevant company appeared to be high and positively related to work-home enrichment but negatively related to work-home conflict and role overload. The article concludes by making a number of suggestions to respond to challenges.


2018 ◽  
Vol 7 (4) ◽  
pp. 67-80
Author(s):  
Suwaji Suwaji

Laporan keuangan tahunan suatu koperasi dapat memberikan informasi sehubungan dengan kondisi keuangan dan hasil yang telah dicapai koperasi tersebut. Untuk mengetahui dan menilai kinerja koperasi dalam proses mencapai tujuannya diperlukan metode pengukuran terhadap kinerja keuangan koperasi itu sendiri. Penelitian ini dilakukan dengan tujuan untuk mengetahui kinerja keuangan Koperasi Dosen dan Karyawan (KDK) Sekolah Tinggi Ilmu Ekonomi Indragiri (STIE-I) Rengat selama periode 2014 – 2018. Analisis yang digunakan dalam mengukur kinerja keuangan Koperasi Dosen dan Karyawan STIE Indragiri dengan menggunakan sistem Du-Pont. Analisis dengan sistem Du-Pont memfokuskan pengukuran pada Return on Invesment (ROI) yang merupakan integrasi dari pengukuran Net Profit Margin dan Asset Turnover. Data yang digunakan dalam penelitian ini adalah data laporan keuangan yang berupa neraca dan laporan laba/rugi periode tahun 2014 sampai dengan 2018. Hasil analisis yang dilakukan menunjukkan Total Aktiva, Modal, Pendapatan dan Laba Bersih cenderung mengalami peningkatan dan pertumbuhan yang positif (surplus) kecuali pada sisi laba bersih, dimana laba bersih pada akhir periode 2016 tidak mengalami pertumbuhan. Indeks pertumbuhan NPM tertinggi diperoleh pada periode 2015 dan 2018 yaitu sebesar 1,25 dan indek pertumbuhan NPM terendah terjadi pada periode 2016 yaitu sebesar 0.37. Total Asset Turn Over (TATO), atau perputaran total aktiva tertinggi terjadi pada periode 2016 dengan Indeks sebesar 1 dan terendah pada periode 2015 sebesar 0,50. Return On Invesment (ROI) indeks pertumbuhan tertinggi terjadi di periode tahun 2018 yaitu pada angka indeks 1,10 dan terendah tahun 2016 yaitu pada indeks sebesar 0,39. Dilihat dari pertumbuhannya hal ini mengindikasikan bahwa manajemen KDK-STIE Indragiri sudah mampu memberikan kinerja yang baik


2021 ◽  
pp. 1-16
Author(s):  
Ibtissem Gasmi ◽  
Mohamed Walid Azizi ◽  
Hassina Seridi-Bouchelaghem ◽  
Nabiha Azizi ◽  
Samir Brahim Belhaouari

Context-Aware Recommender System (CARS) suggests more relevant services by adapting them to the user’s specific context situation. Nevertheless, the use of many contextual factors can increase data sparsity while few context parameters fail to introduce the contextual effects in recommendations. Moreover, several CARSs are based on similarity algorithms, such as cosine and Pearson correlation coefficients. These methods are not very effective in the sparse datasets. This paper presents a context-aware model to integrate contextual factors into prediction process when there are insufficient co-rated items. The proposed algorithm uses Latent Dirichlet Allocation (LDA) to learn the latent interests of users from the textual descriptions of items. Then, it integrates both the explicit contextual factors and their degree of importance in the prediction process by introducing a weighting function. Indeed, the PSO algorithm is employed to learn and optimize weights of these features. The results on the Movielens 1 M dataset show that the proposed model can achieve an F-measure of 45.51% with precision as 68.64%. Furthermore, the enhancement in MAE and RMSE can respectively reach 41.63% and 39.69% compared with the state-of-the-art techniques.


2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Zhe Li ◽  
Guanzhi Liu ◽  
Run Tian ◽  
Ning Kong ◽  
Yue Li ◽  
...  

Abstract Background Our objective was to obtain normal patellofemoral measurements to analyse sex and individual differences. In addition, the absolute values and indices of tibial tuberosity-trochlear groove (TT-TG) distances are still controversial in clinical application. A better method to enable precise prediction is still needed. Methods Seventy-eight knees of 78 participants without knee pathologies were included in this cross-sectional study. A CT scan was conducted for all participants and three-dimensional knee models were constructed using Mimics and SolidWorks software. We measured and analysed 19 parameters including the TT-TG distance and dimensions and shapes of the patella, femur, tibia, and trochlea. LASSO regression was used to predict the normal TT-TG distances. Results The dimensional parameters, TT-TG distance, and femoral aspect ratio of the men were significantly larger than those of women (all p values < 0.05). However, after controlling for the bias from age, height, and weight, there were no significant differences in TT-TG distances and anterior-posterior dimensions between the sexes (all p values > 0.05). The Pearson correlation coefficients between the anterior femoral offset and other indexes were consistently below 0.3, indicating no relationship or a weak relationship. Similar results were observed for the sulcus angle and the Wiberg index. Using LASSO regression, we obtained four parameters to predict the TT-TG distance (R2 = 0.5612, p < 0.01) to achieve the optimal accuracy and convenience. Conclusions Normative data of patellofemoral morphology were provided for the Chinese population. The anterior-posterior dimensions of the women were thicker than those of men for the same medial-lateral dimensions. More attention should be paid to not only sex differences but also individual differences, especially the anterior condyle and trochlea. In addition, this study provided a new method to predict TT-TG distances accurately.


2021 ◽  
Vol 80 (Suppl 1) ◽  
pp. 992.1-992
Author(s):  
C. Rogier ◽  
B. Van Dijk ◽  
E. Brouwer ◽  
P. De Jong ◽  
A. Van der Helm - van Mil

Background:Early diagnosis and management of patients with inflammatory arthritis(IA) are critical to improve long-term patient-outcomes. Assessment of joint swelling at joint examination is the reference of IA-identification; early access clinics are constructed to promote this early recognition of IA. However, due to the COVID-19 pandemic the face-to-face capacity of such services is severely reduced. The accuracy of patient-reported swelling in comparison to joint examination has been extensively evaluated in established RA (ρ 0.31-0.67), but not in patients suspected for IA.[1]Objectives:To promote evidence based care in the era of telemedicine, we determined the accuracy of patient-reported joint swelling for actual presence of IA in persons suspected of IA by general practitioners(GP).Methods:Data from two Dutch Early Arthritis Recognition Clinics were studied. These are screening clinics (1.5-lines-setting) where GPs send patients in case of doubt on IA. At this clinic patients were asked to mark the presence of swollen joints on a mannequin with 52 joints. For this study the DIP joints and the metatarsal joints were excluded and, therefore, a total of 42 joints were assessed for self-reported joint swelling. Clinically apparent IA of ≥1 joint determined by the physician was the reference to calculate sensitivity, specificity, positive and negative likelihood ratios (LR+,LR-), and positive and negative predictive values (PPV, NPV) on patient-level. Pearson correlation coefficients(ρ) were determined. Predictive values depend on the prevalence of a disease in a population. Because the prevalence of IA in a 1.5-lines-setting will differ from a primary care setting, post-test probabilities of IA were estimated for two lower prior-test probabilities as example, namely 20% (estimated probability in patients GPs belief IA is likely) and 2% (prior-test probability with less preselection by GPs), using likelihood ratios and nomograms.Results:A total of 1637 consecutive patients were studied. Median symptom duration was 13 weeks. 76% of patients marked ≥1swollen joint at the mannequin. 41% of patients had ≥1swollen joint at examination by rheumatologists. ρ was 0.20(patient-level)-0.26(joint-level).The sensitivity of patients-reported joint swelling was high, 87%, indicating that the majority of patients with IA had marked swelling on the mannequin. However the specificity was 31%, indicating that 69% of persons without IA had also done so. The LR+ was 1.25; the LR- 0.43. The PPV was 46%, the NPV 77%. Thus the PPV increased hardly (from 41% to 46%) and the NPV somewhat (from 59% to 77%). Also in settings with prior-test probabilities of 20% and 2%, estimated PPVs (from respectively 20% and 2% to 24% and 2%) and NPVs (from respectively 80% and 98% to 90% and 99%) hardly increased.Conclusion:Patient-reported joint swelling had little value in distinguishing patients with/without IA for different prior-test probabilities, and is less valuable in comparison to self-reported flare detection in established RA.References:[1]Barton JL, Criswell LA, Kaiser R, et al. Systematic review and metaanalysis of patient self-report versus trained assessor joint counts in rheumatoid arthritis. J Rheumatol 2009;36:2635-2641.Disclosure of Interests:None declared


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