scholarly journals Incidencia del capital de trabajo en la rentabilidad de la industria de alimentos Tsáchila “El Gustador”

ECA Sinergia ◽  
2020 ◽  
Vol 11 (3) ◽  
pp. 50
Author(s):  
María Enélida Vera Saca ◽  
Evelyn Dayana Cedeño Holguín ◽  
Ximena Leticia García Zambrano
Keyword(s):  
Data Collection ◽  
Food Industry ◽  
Working Capital ◽  
Short Term ◽  
Accounts Receivable ◽  
Palabras Clave ◽  
The Future ◽  
Mixed Approach ◽  
The Impact

  La presente investigación tiene como objetivo analizar el capital de trabajo y el impacto en la rentabilidad de la industria de alimentos Tsáchila “El Gustador”. La metodología utilizada tuvo un enfoque mixto y es de carácter no experimental, descriptivo y explicativo, por lo que se implementaron técnicas como la encuesta, entrevista y observación para la recolección de datos, los mismos que después de haber sido analizados e interpretados mostraron que existen deficiencias respecto a la administración de las cuentas del activo y pasivo a corto plazo, situación que afecta directamente a la liquidez de la industria y la determinación de inversión en el capital de trabajo; identificando que este hecho tiene su origen por una deficiente gestión del inventario y de las cuentas por cobrar pudiendo afectar en un futuro a las ventas de la empresa y por ende a su rentabilidad.   Palabras clave: productividad; liquidez; activo corriente; pasivo corriente.   ABSTRACT The objective of this research is to analyze the working capital and the impact on the profitability of the Tsáchila “El Gustador” food industry. The methodology used had a mixed approach and is non-experimental, descriptive and explanatory, so techniques such as survey, interview and observation were implemented for data collection, which after being analyzed and interpreted showed that there are deficiencies regarding the administration of the short-term asset and liability accounts, a situation that directly affects the liquidity of the industry and the determination of investment in working capital; identifying that this fact originates from poor inventory and accounts receivable management, which may affect the company’s sales in the future and therefore its profitability.   Keywords: productivity; liquidity; current active; current liabilities.

scholarly journals The Impact of Working Capital Management on Profitability: The Case of Small and Medium-Sized Export Companies in Tunisia

2011 ◽  
Vol 15 (3) ◽  
pp. 71-88 ◽  
Author(s):  
Meryem Bellouma
Keyword(s):  
Negative Relationship ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Random Effects Models ◽  
Accounts Receivable ◽  
Cash Conversion Cycle ◽  
Fixed And Random Effects ◽  
Financial Decision ◽  
The Impact

Working capital is an important component in the financial decision of the company. An optimal working capital management is reached through a trade off between profitability and liquidity. This study aims to provide empirical evidence about the effects of working capital management on the profitability of 386 Tunisian export SMEs observed from 2001 to 2008. The results of fixed and random effects models show a negative relationship between corporate profitability and the different working capital components. This reveals that Tunisian export SMEs should shorten their cash conversion cycle by reducing the number of days of accounts receivable and inventories to increase their profitability.

Comparability and Short-Term Stability of Techniques to Assess Extension of Thinking about One's Personal Future

1983 ◽  
Vol 56 (2) ◽  
pp. 559-564 ◽  
Author(s):  
William Rakowski ◽  
Clifton E. Barber ◽  
Wayne C. Seelbach
Keyword(s):  
Data Collection ◽  
Life Events ◽  
Short Term ◽  
Life Event ◽  
Term Stability ◽  
The Future ◽  
Changes Over Time ◽  
Over Time

Three techniques for assessing extension of one's personal future (line-marking, open-ended report, life-events) were compared in a sample of 74 respondents. Two points of data collection were employed to examine short-term stability. At both administrations, correlations among indices suggested that techniques were only moderately comparable. Short-term stabilities were variable; correlations ranged from .42 to .79. Across subgroups of the sample, the direct, open-ended report of extension showed the greatest stability, while life-event extension showed the least. Apparently, extension of thinking about the future should be assessed by more than one technique to investigate potential relationships with other variables or changes over time in perspective about the future.

Quantifying Office Productivity: An Ergonomic Framework

1998 ◽  
Vol 42 (13) ◽  
pp. 974-978 ◽  
Author(s):  
Alan Hedge
Keyword(s):  
Life Cycle ◽  
Duty Cycle ◽  
Office Workers ◽  
Short Term ◽  
Task Time ◽  
Ergonomic Interventions ◽  
The Impact

An ergonomic framework for conceptualizing and measuring office productivity is described. This framework is based on the the analysis of task time, posture and sequence, and the subsequent the determination of the most appropriate pace, posture, and activities for any office job. The framework assesses various measures of pace, proficiency, and posture that currently can be readily assessed by ergonomists, and it uses these measures to quantify the short-term duty cycle productivity (DCP) and in the longer-term life-cycle productivity (LCP) of office workers. The approach that will be described allows companies to evaluate the impact of ergonomic interventions on the productivity of their workers. The benefits of this ergonomic approach to assessing productivity are discussed.

scholarly journals CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
N. Kuprina ◽  
I. Chernenko
Keyword(s):  
Food Industry ◽  
Working Capital ◽  
Accounts Receivable ◽  
Concepts And Categories ◽  
Composition Structure ◽  
The Relationship

In the article the concepts and categories of nature of the categories "current assets", "workingcapital", "current funds" have been examined and investigated the relationship between these categoriesand approaches to classification of current assets of enterprise that are presented in the publications ofdomestic and foreign scientists. The have been investigated analysis of composition, structure anddynamics of the working capital of an enterprise and its separate elements were made for four years,which is invested in its current assets based on the data of food industry enterprises of Odesa region.Estimation of the effect of turnover of enterprise working capital invested in accounts receivable andreserves on liquidity of current assets has been was made. The ways of increasing efficiency of currentassets use in PLC “Odesaconditer” were proposed.

Strengthening Experiential Learning: Innovative Virtual Engagement Strategies of Community Education Organizations

2021 ◽  
Vol 36 (2) ◽  
pp. 73-85
Author(s):  
Rachael E. Ayers ◽  
Erik K. Laursen
Keyword(s):  
Experiential Learning ◽  
Community Education ◽  
Short Term ◽  
Engagement Strategies ◽  
The Future ◽  
E Learning ◽  
Virtual Presence ◽  
K 12 ◽  
Virtual Resources ◽  
The Impact

This study focused on the impact of COVID-19 on K-12 access to community education organizations such as museums, theaters, and art studios. Participants from five community education organizations were interviewed to explore and understand their experiences of developing and promoting virtual resources. While each organization responded differently, three approaches for adaptation and innovation were critical: existing virtual presence, collaboration, and responding to e-learning fatigue. Organizations found that the leveraging of technology in the short term may enhance K-12 access to their resources in the future.

Working Capital Financing, Firm Performance and Financial Flexibility: Evidence from Indian Hospitality Firms

2020 ◽  
pp. 097215092096137
Author(s):  
Nufazil Altaf
Keyword(s):  
Firm Performance ◽  
Method Of Moment ◽  
Working Capital ◽  
Short Term ◽  
Financial Flexibility ◽  
Negative Effect ◽  
Capital Financing ◽  
Hospitality Firms ◽  
Break Even Point ◽  
The Impact

This article examines the relationship between working capital financing and firm performance for a sample of 185 Indian hospitality firms. In addition, this study examines the impact of financial flexibility on working capital financing performance relationship for a period of 10 years. This study employs two-step generalized method of moment (GMM) techniques to arrive at results. Results of the study confirm the inverted U-shaped relationship between working capital financing and firm performance with optimal break-even point, beyond which short-term debt financing has a negative effect on performance at 0.54. In addition, we found that firms likely to be more financially flexible can finance a greater proportion of working capital using short-term debt, since break-even point turns out to be high for firms likely to be more financially flexible. The study is expected to extend the existing debate on working capital management by using the sample of Indian Hospitality firms for analysing the above-mentioned relationships.

scholarly journals COMMUNITY SOSIAL CHANGE DUE TO PLANTHOPPER PEST ATTACKS

2019 ◽  
Vol 10 (1) ◽  
pp. 8
Author(s):  
Shinta Ayu Istiani ◽  
Nur Laili Fitria ◽  
Gerry Bramantha
Keyword(s):  
Focus Group ◽  
Data Collection ◽  
Rice Plant ◽  
Research Method ◽  
Group Discussion ◽  
Plant Cultivation ◽  
The Impact ◽  
The Village ◽  
Qualitative Determination

Pests pest very influential towards the production of rice in the hamlet of Mandiku Village Tempurejo District subdistrict of Jember Sidodadi. These pests invade rice caused by several factors, including: weather, seed varieties, trunks, and planting not outright. The factors are the root problems in the rice plant cultivation activities. The problems that arise should be minimised so that its influence is not prolonged and not harming farmers. Farmers in addressing the problem of pests must have the ability and knowledge in agricultural issues in particular concerning penanggulan pests. This research was conducted with the aim to find out the cause of social change, the impact of this pest attacks occur due to changes in society and the efforts of farmers in coping with pests pest in the village of Tempurejo Sub-district Sidodadi District Jember. The research method used is descriptive qualitative. Determination of informants in this study done by using purposive sampling. Data collection can be obtained using several ways namely observation, interview, Focus Group Discussion (FGD), and documentation.

scholarly journals Effect of 2008 Global Economic Crisis on Turkey’s Manufacturing Sector’s Performance: An Application on the Borsa Istanbul Campanies

2014 ◽  
Author(s):  
S. Serdar Karaca ◽  
Derya Ağcadağ ◽  
Müge Sağlam ◽  
Eray Baysa
Keyword(s):  
Manufacturing Sector ◽  
Working Capital ◽  
Short Term ◽  
Test Analysis ◽  
2008 Financial Crisis ◽  
Leverage Ratio ◽  
Accounts Receivable ◽  
Total Debt ◽  
Before And After ◽  
Smirnov Test

In this study we analyzed the effect of 2008 financial crisis on firm performance. With this aim we used manufacturing sector in Turkey. In our study we used 119 firms traded on Borsa Istanbul and quarterly data belong to 2004-2012 period. In this study we examined the period before and after 2008 crisis. We applied one sample kolmagorov-smirnov test to know whether the data has normal distribution. Also we used T-Test Analysis to compare average of the data. At the result of analysis financial ratios that accounts receivable turnover, liquidity, net working capital, short term debt / Total Debt, Financial Leverage Ratio, founded different in before and after year 2008, according to year 2008.

scholarly journals Review on Construction Procedures of Driving Cycles

2020 ◽  
Vol 5 (2) ◽  
pp. 266-285
Author(s):  
Levente Czégé ◽  
Attila Vámosi ◽  
Imre Kocsis
Keyword(s):  
Energy Consumption ◽  
Data Collection ◽  
Dynamic Simulation ◽  
Statistical Evaluation ◽  
Driving Cycle ◽  
Driving Cycles ◽  
Construction Techniques ◽  
The Future ◽  
Evaluation Of Data

The goal of this paper is to give an overview of the literature of construction techniques of driving cycles. Our motivation for the overview is the future goal of constructing our own driving cycles for various types of vehicles and routes. This activity is part of a larger project focusing on determination of fuel and energy consumption by dynamic simulation of vehicles. Accordingly, the papers dealing with sample route determination, data collection and processing, driving cycle construction procedures, statistical evaluation of data are in our focus.

scholarly journals Islamic Education’s Responses to Social Changes and Community Behaviors

2020 ◽  
Vol 7 (1) ◽  
pp. 29-47
Author(s):  
Sukino Sukino ◽  
Fauzan Fauzan
Keyword(s):  
Data Collection ◽  
Religious Education ◽  
Ecological Literacy ◽  
Islamic Education ◽  
Research Approach ◽  
Observation Data ◽  
Young Generation ◽  
Social Changes ◽  
The Future ◽  
The Impact

AbstractThis study explains three things that are significant in the context of change. First, how is the change in community behavior as a result of the development of the oil palm plantation industry in the village of Dak Jaya, secondly why the people of the Dak Jaya village have changed their behavior in publishing Islamic education, third, what are the dimensions of the Islamic education development so that people have increased interest in Islamic education. The research approach is qualitative, data collection methods with interviews and direct observation, data validity techniques using triangulation of sources and extension of observation. Data were analysed from the beginning of data collection through an interactive process that is the collection, reduction, display, and verification or conclusion drawing. The results of the study explained that (1) changes in people’s attitudes as a result of economic changes opening up information openness present new values in people’s lives so that people change behavior into hedonists, pragmatics and individualists, (2) the impact of life towards hedonists, pragmatics and individualists in society make anxious about the future of the young generation so that it grows positive responses that make religious education as the construction of religious values and religious humanism, (3) madrassas and Islamic boarding schools are considered as the foremost oasis of the future because they can provide excellent service, develop creativity and provide ecological literacy for a healthy life.AbstrakPenelitian ini menjelaskan tiga hal yang signfikan dalam konteks perubahan. Pertama bagaimana perubahan perilaku masyarakat sebagai akibat dari perkembangan Industri perkebunan kelapa sawit di desa Dak Jaya, kedua mengapa masyarakat desa Dak Jaya berubah perilakunya dalammerepos pendidikan Agama Islam, ketiga, dimensi apa dari lembanga pendidikan Islam sehingga masyarakat meningkat minatnya terhadap pendidikan Islam. Pendekatan penelitian adalah kualitatif, metode pengumpulan data dengan wawancara dan observasi langsung, teknik keabsahan data menggunakan triangulasi sumber dan perpanjangan pengamatan. Data dianalisis sejak awal pengumpulan data melalui proses interaktif yakni pengumpulan, reduksi, display dan verifkasi atau penarikan kesimpulan. Hasil penelitian menjelaskan bahwa (1) perubahan sikap masyarakat akibat dari perubahan perekonomian membuka keterbukaan informas menghadirkan nilai-nila baru dalam kehidupan masyarakat sehingga mengubah perilaku masyarkat menjadi hedonis, pragmatis dan individualis, (2) dampak dari kehidupan kearah hedonis, pragmatis dan individualis pada masyarakat membuat rasa cemas terhadap masa depan generasi muda sehingga tumbuh respon positif yakni menjadikan pendidikan agama sebagai konstruksi nilai religiusitas dan humnisme religious, (3) madrasah dan pondok pesantren dinlai sebagai oasis menemuka masa depan karena mampu memberikan layanan prima, mengembangkan kreativitas dan memberikan literasi ekologis untuk hidup sehat. How to Cite: Sukiono., Fauzan. (2020).  Islamic Education’s Responses to Social Changes and Community Behaviors. TARBIYA: Journal of Education in Muslim Society, 7 (1), 29-47. doi:10.15408/tjems.v7i1.16717. 

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