scholarly journals The Effect of Acquisition on Income Statement Items in Acquired Company (Subsidiary Company) - Case Study

2018 ◽  
Vol 10 (5) ◽  
pp. 173
Author(s):  
Mohammad Ali Al Hayek

The current study aimed at identifying the effect of acquisition on income statement items in acquired company (subsidiary company), a case study of Irbid Electricity (IDECO). In order to achieve this objective, the researcher has carried out an analytical study that applied the descriptive analytical approach, using the necessary scientific knowledge on the different aspects of the study by reference to the previous studies and the scientific references, the use of the statistical approach to analyze the study data represented by the actual data taken from Irbid Electricity (IDECO) for the period (2002-2016). The results of the study showed statistically significant differences in energy sales average, energy purchase cost, other operating revenues, other revenues, operating expenses, and earning per share before and after acquisition, and also, the results have shown no significant differences between the average of other expenses before and after acquisition. The most important recommendations of the study were the necessity of taking advantage of the experiences of acquisitions and thinking of it seriously, working to raise awareness of the importance of acquisition and clarify its positive effects, and to benefit from global experiences in the acquisition and its positive impact.

2020 ◽  
Vol V (I) ◽  
pp. 299-308
Author(s):  
Zargham Ullah Khan ◽  
Ujala Siddiq ◽  
Jaffar Mehmood Butt

This research is carried out to investigate the most important traits of employee behavior. A quantitative approach was employed for this study. Data were collected from 120 participants using an online questionnaire. These participants are active users of Facebook who are residents of Pakistan and currently working on L'Oreal Pakistan, who are at a different position in L'Oreal Pakistan. Statistical analysis, such as binomial regression which is used for qualitative analysis used together with descriptive analysis, was used to 'assess factors affecting employee behavior in L'Oreal Pakistan. The findings of the research show that the independent variable is indicators of leadership and reward has changed the behavioral motivation of company employees and this motivational, behavioral change has a positive impact on sales of L'Oreal Pakistan. This research investigated the factors which industry can use as a tool to change their employee behavior and sales. This will help to gain increasing generous offers and valuable insights to marketing practitioners and academics.


2020 ◽  
Vol 2 (2) ◽  
pp. 109-120
Author(s):  
Sayuri Asnani

This study aims to find the effectiveness of coloring art therapy against depression in a teenage girl in Yogyakarta. The hypothesis in this study is that there is a difference in the level of depression of the research subject before and after being given coloring art therapy. The level of depression after coloring art therapy was lower than before coloring art therapy. The sample in this study was a 13-year-old girl in Yogyakarta who had a history of being away from her parents and experienced moderate-severe depression. Coloring art therapy is given individually, twice, using drawing art media and markers. The subject’s depression level was measured using the Beck Depression Inventory (BDI) II scale from initial to final measurements. This study used one research subject with a single one-shot case study pre-experimental design. The data were analyzed by using visual inspection and qualitative analysis. The results of this study indicate that coloring art therapy is effective in reducing depression in young women.Abstrak. Penelitian ini bertujuan untuk mengetahui efektivitas terapi seni mewarnai terhadap depresi pada remaja putri di Yogyakarta. Hipotesis dalam penelitian ini adalah ada perbedaan tingkat depresi subjek antara sebelum diberikan terapi seni mewarnai dengan setelah terapi seni mewarnai. Tingkat depresi setelah terapi seni mewarnai lebih rendah dibanding sebelum terapi seni mewarnai.  Sampel dalam penelitian ini adalah remaja putri di Yogyakarta yang berusia 13 tahun, memiliki riwayat pernah berjauhan dari orangtua dan mengalami depresi sedang-berat. Terapi seni mewarnai ini diberikan secara individual, dua kali, menggunakan media seni gambar dan spidol. Depresi subjek diukur dengan menggunakan skala Beck Depression Inventory (BDI) II dari pengukuran awal sampai akhir. Penelitian ini menggunakan 1 subjek penelitian dengan desain pre-eksperimen single one shot case study. Data analisis dengan inspeksi visual dan analisa kualitatif. Hasil penelitian ini menunjukkan bahwa terapi seni mewarnai efektif dalam menurunkan depresi pada remaja putri.


Akademika ◽  
2020 ◽  
Vol 9 (02) ◽  
pp. 105-113
Author(s):  
Suehartono Syam

There are two objectives of this study, to describe student learning anxiety before and after the intervention, and to find out whether or not cyber counseling-based individual counseling can reduce student learning anxiety. The research method used is quantitative research with experimental design. A total of 7 students are involved and asked in this study. Data collection was carried out by two methods, questionnaires and observation. There is two data analysis used, descriptive and inferential analysis. The results of the study found that students who previously in high and very high categories for learning anxiety yet after the intervention decreased to the medium and low categories. This study showed that individual cyber counseling-based could reduce learning anxiety because of the positive impact it had on the students.


Author(s):  
Bairong Wang ◽  
Yuhua Zhao ◽  
Yong Li

This study analyzes people’s bag usage before and after the introduction of the tougher 2021 plastics ban policies by counting the number of charged carrier bags, inner bags, old plastic bags, and reusable bags used by consumers at the exits of the investigated supermarkets in Shanghai, China. The results indicate positive effects of the tougher 2021 measures by observing significantly decreased usage of charged carrier bags by 46%, and significantly increased usage of old plastic bags and reusable bags by 117% and 36%, respectively. Policy execution loopholes are found in some supermarkets which do not follow the tougher plastics ban measures. Fortunately, the spill-over effects from tougher-measure-executing supermarkets fix this issue to some extent. Additionally, the tougher 2021 measures fail to be the most powerful impacting factor on people’s usage of each type of bag. To produce better plastics reducing results, other bag-targeted measures are necessary.


2018 ◽  
Vol 5 (1) ◽  
pp. 66-89
Author(s):  
Dian Febrianingsih ◽  
Arih Merdekasari

Abstract : This study aims to describe and analyze 5 things, 1) factors that influence the religious commitment of students in implementing community-based Islamic education, 2) forms of community-based Islamic education by students, 3) the impact of community-based Islamic education for students, and 4 ) psychological dynamics of religious commitment of STIT Islamiyah student KP Paron Ngawi in implementing community-based Islamic education. To answer the above problem, the researcher uses qualitative method with case study. Data were collected by in-depth interviews, participatory observation and documentation. The next data is analyzed with Miles & Hubberman concept which include data reduction, data exposure and conclusion. The form of community-based Islamic education conducted by the students is education diniyah non-formal path that is TPA and / or boarding. Implementation of TPA and pesantren have a positive impact on personal and social life on the whole subject. On the other hand, there is no negative impact of the activity on students. The dimensions of religious commitment consisting of dimensions of belief, ritual, knowledge, experience and belief; have varying degrees of influence on the subjects. Based on this there is a unique dynamics of religious commitment to each subject in the implementation of community-based Islamic education


Humanomics ◽  
2016 ◽  
Vol 32 (3) ◽  
pp. 258-274 ◽  
Author(s):  
Rofikoh Rokhim ◽  
George Adam Sukoco Sikatan ◽  
Arief Wibisono Lubis ◽  
Mohammad Irwan Setyawan

Purpose This study aims to investigate whether microcredit programme has a positive impact on productive poors. Several areas of investigation include clients’ borrowing behaviour, level of savings and before-and-after psychological well-being comparison. Design/methodology/approach A case-study survey of 398 clients of a microcredit programme run by a charity organisation in Jakarta, Indonesia, was conducted in 2012. Descriptive statistics and cross-tabulation analyses were then performed to show the variation of different variables among the respondents and how they correlate with socio-demographic indicators. Findings The result shows an indication that microcredit brings positive impact on the clients’ welfare; however, the effect is not linear and there might be an optimum borrowing frequency. Moreover, the output also suggests that age, level of income and level of savings are three important determinant of borrowing behaviour. Research limitations/implications Although the result can be justified, it is necessary to be cautious about its generalisability because of limited number of sample and non-randomised sample selection. Originality/value Although the microcredit programme examined in this study has been operating since 2010, there is by far no comprehensive study to assess its impact on the welfare of the clients. This study attempts to fill in the gap by providing an analysis on how microcredit programme increases the welfare of the clients. In addition, as part of the continuous improvement programme, the study also identifies a number of factors that might indicate the clients’ borrowing behaviour.


2011 ◽  
pp. 2385-2399
Author(s):  
June K. Hilton

Empirical data from a secondary school that took steps to increase technology integration in its classrooms with the long-term goal of raising student achievement are presented. Results from the analysis of this data indicate positive effects from the implementation of two grants designed to bridge the digital divide. Research confirms that the results from this case study are consistent with the methods for success in implementing technology as a tool to improve student achievement. Future study should involve further data collection via teacher evaluations of the professional development process and the analysis of the results from standardized test scores to confirm the positive impact of technology on student achievement.


2021 ◽  
Vol 8 (5) ◽  
pp. 67-72
Author(s):  
Asfoura et al. ◽  

After the spread of CORONAVIRUS (COVID-19), most of the organizations over the world have been shifted to work online to reduce the infection risk which increased the importance of upgrading the IT (or ICT) infrastructure and its services as the basic level for supporting the online activities and ensuring the quality of these activities. This paper will present an experienced case study focusing on the IT infrastructure requirements in the Saudi universities as a relevant educational sector which affected by the COVID-19 pandemic and shifted to continue the learning and teaching processes online. The success of these processes strongly depends on the IT infrastructure which supports all their activities. For this purpose, an exploratory and analytical study is applied to Dar Al Uloom University as an example for the private universities in Saudi Arabia. The case study focused on the comparison between the before and after situations with collecting some feedback from the stakeholders according to the satisfaction about the IT services after the shifting process. The results have been presented as extracted strengths and recommendations for improving the IT infrastructure and its services by the universities to meet the requirements in the new situation with COVID 19.


2020 ◽  
Vol 12 (21) ◽  
pp. 9195
Author(s):  
Torrey Lyons ◽  
Dong-ah Choi ◽  
Keunhyun Park ◽  
S. Hassan Ameli

This paper describes a before-and-after case study of a protected intersection in Salt Lake City, Utah. The intersection was completed in late 2015 and represented one of the first examples of a protected intersection design in North America. We analyzed bird’s-eye view video data that was recorded before the intersection was implemented and compared it against video data recorded from the exact same location after implementation. In order to examine changes in intersection usage and behavior, we operationalized safety in terms of the frequency of nonoptimal behaviors demonstrated by active transportation modes. We found that active transportation usage of the intersection has increased since the new configuration, with most of that growth attributable to e-scooter users. There was minimal change in the rates of nonoptimal behaviors by pedestrians. Bicyclists showed mostly decreased rates of nonoptimal behaviors, suggesting improved safety for this mode. E-scooter users, however, demonstrated nonoptimal behaviors at very high rates as compared with other active modes. This case study gives evidence that a protected intersection can have positive effects on active transportation volume and safety in a U.S. context.


Author(s):  
Wafa Insanul Musfiroh

“Bela Beli Kulonprogo” policy has have come a spirit for entrepreneurship of home industry in Ngentakrejo Village particularly by industry of Batik Sinar Abadi.  This spirit is considering for researcher to proved what has used criteria to improved quality of product. For that, this article aims to increase quality of human resources by Sinar Abadi Batik of industry. We conducted a case study approach, the data in this research was collected through interview and field observation process. This context has occurred by Batik Sinar Abadi that implemented new role of the quality product of increase it. Before production of promoted in the market, Sinar Abadi Batik of industry has conducted empleyment criteria to accepted. After that, an employee was given to supporting work harder until synchronous productivity with the company vision.  For achievers employment, they are giving reward in the form of money who is supported workers harder by labor. One side, the author was founded new role based on before and after improving human resources. On the other side, the quality of improving those human resources has have given positive impact and increasingly to promotion for region until it shall be branding of village.Kebijakan “Beli Beli Kulonprogo” menjadi spirit para pengelola home industri. Terutama industri Batik Sinar Abadi Desa Ngentakrejo. Spirit ini menyita perhatian peneliti untuk membuktikan kriteria apa saja yang digunakan untuk meningkatkan kualitas produksi tersebut. Untuk itu, artikel ini membahas mengenai peningkatan kualitas sumber daya manusia oleh Industri Sinar Abadi Batik. Dengan menerapkan case study approach, data-data dalam riset ini dikumpulkan melalui proses wawancara dan obervasi lapangan. Oleh karena corak penelitian bersifat narasi deskriptif, peneliti menemukan sebuah kebaruan pada paper ini. Konteks semacam ini terjadi karena industri Batik Sinar Abadi di Desa Ngentakrejo menerapkan pola baru dalam meningkatkan kualitas produknya. Sebelum hasil produksi dipasarkan, industri Sinar Abadi Batik melakukan kegiatan seleksi karyawan. Setelah itu, karyawan yang diterima dilatih (training) disesuaikan dengan job descriptions. Jika sudah mahir, karyawan diberikan support lain untuk terus bekerja lebih giat, sehingga sesuai dengan harapan perusahaan. Bagi karyawan yang berprestasi, mereka diberikan reward berupa uang lembur yang mendorong pembatik lebih baik dalam bekerja. Di satu sisi, penulis menemukan pola perubahan berdasarkan pra dan pasca adanya peningkatan sumber daya manusia. Di sisi lain, peningkatan kualitas sumber daya manusia tersebut memberikan kontribusi positif dan promosi daerah sehingga menjadi branding desa.


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