scholarly journals Liquidity Measurement Problems in Mining Companies

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Agata SIERPIŃSKA-SAWICZ
Keyword(s):  
Raw Materials ◽  
The Other ◽  
Reliable Information ◽  
Economic Conditions ◽  
Accounts Receivable ◽  
Mining Companies ◽  
Other Hand ◽  
Accounts Payable

The ability to manage liquidity is important in any economic conditions. It assumes unique importance during a downturn and depends on management having reliable information on the company’s liquidity level. Static liquidity ratios do not provide such reliableinformation. Their high values result from high inventory levels of extracted raw materials and is not tantamount to excess liquidity.Additional information is offered by the cash cycle and its constituents – Days Inventory Outstanding, Accounts Receivable Days andAccounts Payable Days. Long cash cycles signal a shorter deferral of settlement of suppliers’ bills and a lower liquidity level. To maintain liquidity, companies must maintain higher cash balances in their accounts. Short cycles, on the other hand, may result from latepayment of invoices, which is reflected in long Accounts Payable Days. Some coal companies have very long Accounts Payable Daysand negative cash conversion cycles. This means that some of their non-current assets are financed out of current liabilities.

scholarly journals CESSIE DALAM TINJAUAN HUKUM ISLAM

2019 ◽  
Vol 11 (1) ◽  
pp. 44-73
Author(s):  
Devid Frastiawan Amir Sup
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Civil Code ◽  
The Other ◽  
Accounts Receivable ◽  
Other Hand ◽  
Accounts Payable ◽  
Qualitative Descriptive

Cessie is the submission of accounts receivable in the name regulated in Article 613 of the Civil Code. Cessie in principle is the sale and purchase of receivables, but in its development the cessie can also be used as collateral for debt. In Islamic law, detailed discussion of cessie has not yet existed, but in general the issue of accounts payable has been discussed in the hawalah contract. In the DSN-MUI fatwas cessies are categorized as active subjective innovations or forms of subrogation accompanied by compensation. On the other hand, conceptually, cessie, subrogation and innovation are different. From this description, this research will discuss about cessie in Islamic law review with hawalah approach. The research method used is qualitative-descriptive-literature. The conclusion obtained from this study. (1) Cessie requirements according to the Civil Code have not fulfilled the entire requirements for the formation of the contract contained in hawalah. (2) Cessie in the sale and purchase of receivables is included in hawalah haqq. (3) Cessie as debt collateral is included in hawalah haqq based on kafalah (guarantee). In the case of retro cessie, Hanafi scholars allow while Shafi'i scholars do not allow

New uses for brick-making clay materials from the Bailén area (southern Spain)

Clay Minerals ◽  
1998 ◽  
Vol 33 (3) ◽  
pp. 453-465 ◽  
Author(s):  
I. Gonzalez ◽  
E. Galan ◽  
A. Miras ◽  
P. Aparicio
Keyword(s):  
Particle Size ◽  
Iron Oxides ◽  
Raw Materials ◽  
The Other ◽  
Southern Spain ◽  
Other Hand ◽  
Floor Tiles ◽  
Potential Applications ◽  
Clay Materials

AbstractAn attempt has been made to assess new potential applications for the Bailén clays, traditionally used for manufacturing bricks, based on mineralogical, chemical, particle size, plasticity and firing results. Raw materials and mixtures used by the local factory were selected and tested with the addition of some diatomite, feldspar or kaolin. Based on their properties, clay materials from Bailén might be suitable for making porous red wall tiles, clinker, vitrified red floor tiles and porous light-coloured wall tiles by pressing; the first could be manufactured from the raw materials and mixtures currently used by the local manufactures. On the other hand, stoneware shaped by extrusion, such as perforated bricks, facing bricks and roofing tiles, can be also manufactured from the mixtures used at the factory if they contain 20-25% carbonate and small amounts of iron oxides; lightweight bricks require black and yellow clays with diatomite.

scholarly journals Biological Tools to Deal with Pollution : Selected Advances and Novel Perspectives

2014 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Abdelaziz Ghanemi ◽  
Besma Boubertakh
Keyword(s):  
Public Health ◽  
Raw Materials ◽  
Economic Benefits ◽  
The Other ◽  
Environment And Public Health ◽  
The Public ◽  
Other Hand ◽  
Metabolic Properties ◽  
Living Organisms ◽  
The Impact

Pollution  represents  a  problem  common  to economy and  public  health. Indeed, the public health, because of the  divers’  type of pollutions, is facing divers challenges for which urgent solutions are required.The biology provides approaches not only to deal with the pollution, but also to  obtain  economic  benefits. Some living  organisms  have  particular metabolisms  that allow  them  to  assimilate  and  metabolite  the polluting agents  and thus reduce the  impact  they have on both environment  and public health.  On  the other  hand,  the  metabolic  properties  of  specific organisms make  the  polluting  elements raw materials to  synthesize  other elements that are benefits  for  economy  and  non-toxic  for  the  ecology and  the  biohealth. Yet, other options such as the regulations and laws are  required  to improve the efficiency of these approaches.

A French place without a cheese

Focaal ◽  
2004 ◽  
Vol 2004 (44) ◽  
pp. 72-86 ◽  
Author(s):  
Paola Filippucci
Keyword(s):  
Public Policy ◽  
Cultural Heritage ◽  
Raw Materials ◽  
The Other ◽  
Other Hand ◽  
Local Product ◽  
Definition Of

In France, the classic produit du terroir, the local product that with its mix of skill and raw materials embodies the distinctive tie between people and their terroir (soil), is cheese. Thus, when inhabitants of the Argonne say that it “does not even have a cheese”, they imply that it lacks a patrimoine (cultural heritage). On the other hand, they do make passionate claims about 'being Argonnais', conveying a marked recognition of, and attachment to, a named place in relation to which they identify themselves and others. Focusing on this paradox, this article will highlight certain assumptions regarding the definition of cultural heritage found in public policy.

Jan van Gool als kunstcriticus

1983 ◽  
Vol 97 (4) ◽  
pp. 266-283
Author(s):  
Lyckle De Vries
Keyword(s):  
Art History ◽  
The Other ◽  
Reliable Information ◽  
Small Scale ◽  
Art Theory ◽  
Work Of Art ◽  
Dutch Art ◽  
Other Hand ◽  
History Of ◽  
Expression Of Emotions

AbstractIn 1750 and 1751 Jan van Gool published two volumes of artists' biographies entitled De Nieuwe Schouburg (Note 2). This sequel to Houbraken's Groote Schouburgh (.Note I) is an important source for Dutch art history of the period around 1700. The author's opinions are not strictly governed by the rules of art theory, nor is he a convinced Classicist. His main aim is to give complete and reliable information on the lives and works of artists. In so doing he cannot refrain from giving personal opinions. These characterize him as a competent art critic, who seems to have had an eye for style and quality. He despises work by contemporaries who still adhere to the Leiden tradition of fijnschilderen (small-scale, highly-finished painting). In his view the composition of a painting is of prime importance in assessing its quality, for it is mostly there that an artist's inventiveness, or lack of it, is revealed. Another aspect of great importance is the expression of emotions in painted figures through their glances, gestures and attitudes. Van Gool praises not only history painters who prove to have abilities in this field, but also painters of genre scenes and portraits. He pays far more attention to a painter's brushwork than his style of drawing, his predilection being for masters with a 'courageous' brush. Relatively little attention is given to colour and light and to the plasticity of painted figures. Van Gool's ideals seem to be summed up in the word natural. The essential qualities of the subjects painted must be made visible in the work of art. A painstaking realism in the Leiden tradition would endanger this ideal as much as a severe Classicism. The observation of reality should not be carried so far that details become more important than totalities, but on the other hand the overall form should not be idealized to such an extent that reality is forgotten.

How does working capital management affect the profitability of Vietnamese small- and medium-sized enterprises?

2017 ◽  
Vol 24 (1) ◽  
pp. 2-11 ◽  
Author(s):  
Hien Tran ◽  
Malcolm Abbott ◽  
Chee Jin Yap
Keyword(s):  
Global Economy ◽  
Capital Investment ◽  
Raw Materials ◽  
Optimal Level ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Content Type ◽  
Accounts Receivable ◽  
Accounts Payable

Purpose Well-designed and implemented working capital management (WCM) will encourage positive returns for a business and establish the firm’s value, while ineffective management will undoubtedly lead to failure of the enterprise. The paper aims to discuss these issues. Design/methodology/approach In business, fixed capital and working capital are the two main forms of capital used. The current assets used in the business as working capital for day-to-day operations include raw materials, work in progress, finished goods, bills receivable, cash and bank balance. This paper analyses the relationship between WCM and profitability in Vietnamese small- and medium-sized enterprises (SMEs) after integration into the global economy. Findings The results suggest that SME owner-managers can increase their firm’s profitability by reducing the number of days of accounts receivable, accounts inventories and accounts payable to an optimal minimum. In addition, a robustness check of this study indicates that high profitability will be achieved, with an optimal level of working capital investment in accounts inventories, accounts receivable and accounts payable. Originality/value No work of this sort has been applied to Vietnamese circumstances. It is also rare in SE Asia more generally.

CONFISCATIONS IN THE SELJUK ERA 447 AH/ 1055 AD- 590 AH / 1193 AD

2020 ◽  
pp. 01-19
Author(s):  
Prof. Subhi M. AL-AZZAM ◽  
Dr. Hayel M. AL- BREE
Keyword(s):  
The Other ◽  
Economic Conditions ◽  
Financial Situation ◽  
Historical Material ◽  
Economic Issues ◽  
Other Hand ◽  
Abbasid Caliphate ◽  
Economic Reality ◽  
Precipitating Factor

This study aims to clarify the concept of confiscation, the equivalent terms for the meaning of confiscation, and explain the reasons for confiscations, categories of expropriations, methods of collecting them, and the consequences from frequent confiscations in the Seljuk state. Confiscations are among the interesting and arduous economic issues, due to the lack of historical material and its scattering in the sources. There is also a difficulty in linking this information so that it is difficult for the researcher to conclude in the economic conditions of that period. On the other hand, the importance of Confiscations lies in forming an image of the economic reality of the Seljuk state. Among the most results findings of the study is that the financial situation of the Sultanate Treasury was the precipitating factor for Confiscations for many sultans, especially during the period of conflict between members of the Seljuk house after the end of the period of great Sultans,and that the employers of jobs in the House of Caliphate were more confiscated than their counterparts in the Seljuk state, That is because they plotted with the Sultanate against the Abbasid Caliphate

Big Houses in Kano Emirate

Africa ◽  
1974 ◽  
Vol 44 (2) ◽  
pp. 117-135 ◽  
Author(s):  
Polly Hill
Keyword(s):  
Population Density ◽  
Special Reference ◽  
The Other ◽  
Economic Conditions ◽  
Economic Organization ◽  
Other Hand ◽  
Opening Paragraph ◽  
The Village ◽  
Compare And Contrast

Opening ParagraphIn 1971–2 I undertook research in part of the very densely populated farming zone around Kano city (often called the Kano close-settled zone) in order to compare it with a Hausa village, Batagarawa, some 100 miles further north in Katsina Emirate, where I had lived and worked in 1967. At Batagarawa farmland is not scarce and members of the community are free to establish farms on uncultivated (bush) land, some of which is no further than a mile or so from the village. For some 30 to 40 miles or more around Kano city, on the other hand, there is little or no uncultivated bush and farmers with insufficient land are obliged to buy or to ‘borrow’ (aro) farmland from others. My purpose was to compare and contrast the socio-economic organization and economic conditions of farmers in the two localities, with special reference, in so far as this variable could be isolated, to population density.

scholarly journals Economic Conditions in the Area Around the Sea of Galilee in Pre-Hellenistic Times

2017 ◽  
Vol 10 (3) ◽  
pp. 141-153
Author(s):  
Wolfgang Zwickel
Keyword(s):  
Methodological Approach ◽  
Landscape Archaeology ◽  
The Other ◽  
Economic Conditions ◽  
Persian Period ◽  
Jordan Valley ◽  
Hill Country ◽  
Economic Basis ◽  
Other Hand ◽  
Ancient People

Abstract In a landscape archaeology project all the fertile fields around the Sea of Galilee (an area of 50 × 30 km) were mapped. The whole territory was subdivided in 5 regions: Jordan valley, Lower Galilee, Upper Galilee, Golan and Transjordanian Hill Country. Additionally all ancient sites from the Neolithic to the Persian period, which are mentioned in archaeological literature, were collected – all together more than 300 sites. These data allow a reconstruction of the economic conditions in antiquity in the area around the Sea of Galilee. Landscape archaeology clearly demonstrates that the economic basis may have been completely diverse in the five sub-regions, and also during different times. Agriculture played a major role in the economy of ancient people. During some periods and in some regions people lived in the midst of the fields, while in other periods they settled at the edges in order not to waste valuable farmland. On the other hand the position of some sites in some periods clearly demonstrates that trade played a major role for the income of the settlers, or basalt mining and working. Streets can be reconstructed, and our methodological approach allows new insights in the economy of this area

scholarly journals Priority areas of state regulation of the industry in the context of sustainable development

2021 ◽  
Vol 915 (1) ◽  
pp. 012028
Author(s):  
N Shmygol ◽  
O Galtsova ◽  
O Yelisyeyeva ◽  
Tarlopov ◽  
V Belozertsev
Keyword(s):  
Statistical Data ◽  
Raw Materials ◽  
Mining Industry ◽  
State Regulation ◽  
Economic Activities ◽  
Extractive Industry ◽  
Accounts Receivable ◽  
Goods And Services ◽  
Accounts Payable ◽  
Intermediate Consumption

Abstract In the article it is proved, that the economic development of any industry depends on the results of the economic activities of the enterprises that are part of it. Based on the available statistical data, we proposed a model for diagnosing the results of the mining industry and conducted a comparative analysis of the results of the study in the context of economic activities. Given the high integration of mining enterprises into the system of intersectoral relations, this problem cannot be solved within the framework of one industry. Therefore, it is proved that, taking into account the existing experience, it requires complex measures: accounts receivable are formed as a result of late payment for delivered products. The main consumers of the extractive industry are: the processing industry, the supply of electricity, gas, air conditioning and transport. They consume more than 87% of the products of this industry in the intermediate consumption market and are the most debtors; on the other hand, these regions are also the largest suppliers of raw materials, materials and semi-finished products for the extractive industry. Therefore, in the end, the accumulation of current accounts payable at the enterprises of the extractive industry for the delivered goods and services is the least desirable for them.

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