earning capacity
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Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 65-74 ◽  
Author(s):  
Anis Ali

The operational and financial performance of the business organization is to be measured by its revenue, profit-earning capacity, and financial soundness to pay its debts. The profit of a business organization depends on the level of activities or revenue while the earning capacity defines and accelerates the absolute profit. Also, the financial soundness facilitates the resources and working capital to run the business activities to earn the profit. The operational efficiency enhances the profit margin while financial soundness increases the absolute profit by lifting the production level. The financial resources, operational efficiency, and revenue govern the profit of a business organization. The Indian automobile industry is the most prominent and contributing sector in the Indian economy. The study considers the relationship of revenue and profitability, financial resources to determine the relationship and mutual governance of revenue and profitability and revenue and financial resources. Financial ratios and statistical tools i.e. gross profitability and mean, coefficient of variation, rank correlation, and fixed base index applied to analyze the data of leading Indian automobile companies for the period 2011 to 2020. The study finds that the profitability and growth of the smaller leading Indian automobile companies are better than the higher revenue companies. Total resources or capital employed governs the revenue of the Indian automobile companies. The study recommends the study of cost composition of products of lower revenue leading Indian automobile companies.


Author(s):  
Srujana Kethavath ◽  
. Seema ◽  
Radhika Pagadala ◽  
. Supriya

The interest in natural and organic food, including oils and fats, has grown in the last few years. The cold-pressed extraction concept was uniquely used to extract oils from oilseeds, and these cold pressed oils have a great significance in cosmetics, medicinal purposes and are also used in cooking. The usage of the cold pressed oil has increased in recent days. A study was conducted in Hyderabad city of Telangana state to investigate the consumer awareness level, preferences, buying behavior and opinion on cold pressed oils and their willingness to buy. The study included a sample of 90 consumers of cold pressed oil. Consumers were selected randomly from segmented areas. Percentages and factor analysis methods were used for analysis of the data collected. The study reported that respondents have a minimum awareness of cold pressed oils, whereas the consumers of cold pressed oil preferred health aspects as the main reason in purchasing it, price was the other main factor that influenced the purchase decision of the consumers. Educational level and income were directly linked to the buying behavior of the consumers as majority of the respondents were graduates who were residing in urban areas with an earning capacity of above 9 lakhs per annum. These attributes implied that literates and high-income respondents were comparatively more aware of the health benefits of cold pressed oils and were also willing to pay a higher price. Product attributes, product appearance, good service offered and nutritional aspects are four factors which influence the consumers to purchase cold pressed oil.


Open Heart ◽  
2021 ◽  
Vol 8 (2) ◽  
pp. e001751
Author(s):  
F Aaysha Cader ◽  
Mirvat Alasnag ◽  
Shrilla Banerjee

Multiple publications have addressed the under-representation of women in the cardiology workforce, and indeed in leadership positions and procedural subspecialities, despite gender parity among medical school graduates. The work–life balance does not appear to be the only determining factor since other specialties such as obstetrics have a adequate representation of women. Vlachadis Castles et al report the results from their online survey of 452 female doctors (both trainees and specialists) from Australia and New Zealand, 13% of whom were women in cardiology. Female cardiologists reported working longer hours and more on-call commitments; significantly fewer women in cardiology reported a balanced life, or that cardiology was family friendly or female friendly, despite a greater earning capacity and an overwhelming majority agreeing that they were professionally challenged whilst intellectually stimulated in their jobs. Our editorial addresses the deterrents to women in cardiology seeking leadership opportunities in all areas including academic, administrative and research positions.


2021 ◽  
Vol 29 ((S1)) ◽  
pp. 61-71
Author(s):  
Ravindran Nadarajan ◽  
Norliah Ibrahim ◽  
Najibah Mohd. Zin

Upon divorce, the economic disparities between the spouses are usually disputed where the non-acquiring spouse is left with little or no matrimonial property. This article discusses the application of the enhanced earning capacity principle as practiced in New Zealand in order to examine possible adoption in Malaysia. Analysis of New Zealand’s judicial decisions is made in order to identify approaches in determining future assets as matrimonial property to compensate for the economic disparity between spouses. The article proceeds to consider applications of those principles by the Malaysian courts under Section 76 of Law Reform (Marriage and Divorce) Act 1976. Considering this issue, it is found that the enabling statute is New Zealand’s Property (Relationships) Amendment Act 2001 recognizes that upon divorce, the enhanced earnings acquired during the marriage are subject to a division on the basis that the other spouse has also directly or indirectly contributed to compensate the economic disparity suffered by the referred spouse. The case law analysis is conducted on selected cases merely to justify on the enhanced earning capacity distributed as matrimonial property in New Zealand. Undoubtedly, the claim on enhanced earning capacity as the matrimonial property will compensate the spouse if his or her living standards and income become significantly lesser than the other party due to divorce.


Author(s):  
Christopher Ull ◽  
Hans Ehlers ◽  
Emre Yilmaz ◽  
Sebastian Lotzien ◽  
Thomas A. Schildhauer ◽  
...  

Abstract Introduction The use of forklift trucks during work has a high accident potential. The aim of this study is to describe injury patterns, treatment and outcome after forklift truck accidents in the context of the employersʼ liability insurance association. Methods Retrospective data collection of all cases between 2004 and 2019. Excluded were patients < 18 years, without follow-up or with definitive external treatment. Trauma mechanism, injury patterns and distribution, treatment, complications, time of incapacity for work, return to work and impairment of earning capacity were recorded. Results Of 109 patients with 110 injuries, 52.7% showed isolated injuries and 47.3% combined injuries, which affected the lower extremity in 95 cases. There were fractures in 85.5%, including 32.7% in open form. The mean length of stay was 29.1 days (range 1 – 129); an indication for surgery was seen in 80.9%. Surgical treatment required an average of 3 interventions, with significantly more operations for soft tissue closure than for the fractures (p ≤ 0.023). Amputations were necessary in 8 cases; complications occurred in 29.1%. Return to work was possible in 90%, after a mean period of incapacity for work of 33.6 weeks. A total of 40% showed a pensionable impairment of earning capacity. Conclusion Accidents with forklift trucks result in complex lower extremities injuries with the need of multi-stage treatment and show relatively high complication rates. A return to work is often possible after a long period of convalescence, and a pensionable impairment of earning capacity often persists.


2021 ◽  
Vol 70 (3) ◽  
pp. 111-129
Author(s):  
Jannis Hergesell ◽  
Jana-Maria Albrecht

Zusammenfassung Arbeitsmarkt(re)integration von gesundheitlich eingeschränkten Mitarbeiter*innen findet hauptsächlich in Betrieben statt. Allerdings nimmt die Stay at- und Return to Work-Forschung die spezifischen Strukturen von betrieblicher Wiedereingliederung nur randständig in den Blick. Fokussiert werden hauptsächlich formale Verfahren wie das betriebliche Wiedereingliederungsmanagement und schematisch beschriebene Akteurskonstellationen. Kurzfristige Absprachen im Arbeitsalltag, Koordination außerhalb von eingefahrenen Pro­zeduren und bewusstes Abweichen von Vorschriften werden so außer Acht gelassen. Daher bleiben auschlaggebende Gelingensbedingungen betrieblicher Wiedereingliederung unerkannt. Wir adressieren diese Forschungslücke und plädieren für eine genuin organisationsoziologische Perspektive auf betriebliche Arbeitsmarkt(re)integration. Wir nutzen das theoretische Konzept der organisationalen Routinen und können so ein Ablaufmodell gelingender Integrationsroutinen entwickeln. Abstract: Integration as an Organizational Routines Labor market (re)integration of employees with reduced earning capacity mainly takes place in companies. Nevertheless, previous research has disregarded companies as specific environments for reintegration. The research focus stays on formal cooperate health care procedures and schematically described actor constellations. Deliberate deviations from these formal procedures and the complex informal coordination of integration in everyday working life, as well as their success conditions, thus remain hidden. To address this unsolved task, we argue for a genuine organizational-sociological perspective on company-based labor market (re)integration. Subsequently, we introduce a model of successful integration processes based on the concept of organizational routines.


Accounting ◽  
2021 ◽  
pp. 763-770 ◽  
Author(s):  
Anis Ali

Liquidity refers to the paying ability of the business organization while profitability assesses the profit earning capacity of the business organization. The liquidity of the business organization can be bifurcated into two based on time i.e., short-term and long-term liquidity. The short-term liquidity reveals the operational efficiency while long-term liquidity refers to the financial capability to repay the long-term debts of the business organization. The short-term paying ability is the management of the working capital or efficient management of the current assets and current liabilities. The current assets and current liabilities are directly related to the revenue of the business and further affected by the profitability, indirectly. The long-term paying ability or financial health of the business organization is reflected by the debts and equity ratio. The energy sector of Saudi Arabia is a prominent sector and contributes to the economy progressively. The study is based on secondary data and reveals the long-term and short-term liquidity variations and the cohesiveness of long-term and short-term liquidity with the revenue and profitability of energy sector companies. The study reveals the significant variations in the short-term and long-term liquidity and cohesiveness between the revenue, profitability, and short-term and long-term liquidity of the energy sector companies.


2021 ◽  
Vol 5 (01) ◽  
pp. 33-44
Author(s):  
Heinrich Dickel ◽  
Annette Kuehn ◽  
Beate Dickel ◽  
Andrea Bauer ◽  
Detlef Becker ◽  
...  

2020 ◽  
pp. 127-136
Author(s):  
Bhavsinh Dodia

The banking sector reforms measures since 1991, had epoch-making/ likely to have a significant effect on a particular period of time changes for banking activities with international standard. Earlier, profits were seldom a matter of serious concern to banks. Deposit mobilization was the main goal. These by gone days profit became a driving force through cutting of operational cost. The earning capacity and profitability in many banks is affected by NPA, which affects the liquidity, profitability and equity. In recent time the reduction of NPAs in banks is biggest challenges in the Indian economy. An attempt of present study that knows RBI guidelines regarding NPA recognition, classification and provisioning and an effort to made evaluate the operational performance of selected 10 Public Sector Banks and 10 Private Sector Banks with using various statistical tool& techniques like Mean, Standard deviation and ANOVA test used to analyzed data.


Today, the lending sector is considered as the fastest rising sectors, also plenty of funds is been devoted in banks. Thus it involves so much of complexity and proper evaluation of its performance is needed. There are various models available for assessing the routine act of the bank. In this study we uses CAMEL model as an instrument to estimate the budgetary presentation of Bharat Cooperative bank. This model comprises of Capital Adequacy, Management Efficiency, Asset quality, Liquidity and Earnings. Bharat Cooperative bank has been selected for the time period of 2014-18 for studying and evaluating its financial performance. The study was conducted in accordance of the data collected from the yearly report of the respective in situation. Aiming the performance evaluation of the bank we have used 19 ratios related to CAMEL model. From the overall evaluation it was found that the state of capital adequacy was satisfactory. While considering Asset quality it was not up to the level, that is, it is not in a good state. The state of Management efficiency was also not up to the standard. The general earning capacity and the liquidity position were found favorable and satisfiable for the bank.


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