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1

Factors Affecting Profitability of Insurance Companies. Evidence from Kosovo

100%

Ahmeti Y., Iseni E.

Academicus. International Scientific Journal

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2022

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vol. 13

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issue 25

122-142

EN

Profitability expresses the ability to make a profit from all the business activities of the company. It shows how efficiently management generates profit by utilizing all available resources. This paper examined the effects of specific company factors, namely independent variables such as: liquidity, company size, company age, tangible asset, leverage, company capital and growth of com-pany, on profitability represented by return on assets (ROA) and net profit margin (NPM) as a dependent variable. The sample in this study includes eleven insurance companies for the period 2015 - 2020. The regression results indicate that size, leverage and age of company, have significant effects on the ROA. Meanwhile in NPM of insurance companies in Kosovo size of company and firm growth have significant effects.

2

Efektivita využití dlouhodobého hmotného majetku v zemědělských podnicích

100%

Martin M., Petr Z.

Littera Scripta

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2009

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vol. 1

35-42

EN

Tangible fixed assets are one of the most important factors that influence the functioning of the whole company. Basically, it is an asset supposed to bring in monetary income and increase owners possessions in the future. The allocation of financial resources into fixed asset (TFA), its level and structure will therefore influence revenues of a company in future years. For that reason, it is necessary to search for optimal level of the TFA that would ensure smooth production and would not decrease the return on corporate assets by bounding capital in this item of assets. Optimizing the state and structure of fixed asset should be one of the strategic objectives of a company.

3

The comparative evaluation of the effectiveness of foreign capital in the capital of banks in Ukraine

86%

Hirnyak V.

Nauki o Finansach

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2017

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issue 2(31)

19-30

EN

Characteristic features of the manifestation of globalization and international integration in financial relations is the creation of international financial institutions, the entry of foreign capital into the national financial markets and strengthening its influence on the development of national financial systems. In Ukraine, the result of globalization and the international financial integration was the entry of foreign banks into the domestic financial markets by buying absorption of Ukrainian banks establishment by new banks with foreign capital. Among the main advantages of globalization environment is the liberalization of financial markets, the opening of national borders to the international movement of funds in global financial integration space and so on. Along with this in the context of globalization and openness of the national economy in a short period of time has been an increase of foreign capital in the capital of banks in Ukraine, which requires an assessment of the efficiency of capital in the total capital of the bank system and the new trends of the national banking system, introduced by the presence of foreign capital. On the basis of analysis of the indicators the assessment of the effectiveness of foreign capital in the capital of domestic banks was analyzed and positive and negative trends in their participation in the banking system of Ukraine were found. The main goal is comparative evaluation of the effectiveness of foreign capital in the capital of banks in Ukraine and the object are foreign banks in Ukraine. The main methods that are used in this article are statistics and calculations

4

Kształtowanie wybranych mierników finansowych przez spółki przejmujące w okresie poprzedzającym połączenia jednostek gospodarczych. Analiza spółek sektora produkcyjnego

86%

Luty P.

Zeszyty Teoretyczne Rachunkowości

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2018

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issue 96(152)

95-107

PL

Celem artykułu jest sprawdzenie, w jaki sposób spółki przejmujące w Polsce przygotowywały się do połączenia. W analizie wykorzystano metody badawcze: wskaźnik korelacji Spearmana i analizę regresji liniowej, testy na nieliniową postać funkcji regresji. Badanie obejmuje określenie wpływu okresu spłaty należności, okresu spłaty zobowiązań, cyklu konwersji zapasów, trwałości struktury aktywów i finansowania, a także wielkość spółek na rentowność operacyjną spółek przejmujących (zmienna zależna). Spółki przejmujące, działające w sektorze produkcyjnym, w latach poprzedzających połączenie ustabilizowały wpływ elementów kształtujących kapitał obrotowy na rentowność operacyjną aktywów. Badanie z jednej strony uzupełnia studia, które przeprowadzili V. Lima, F.V. Martins, E. Brandao (2015) o spółki z Polski, z drugiej strony wprowadza do niego spółki przystępujące do połączenia (spółki przejmujące).

EN

The purpose of the article is to examine how the acquiring companies in Poland were preparing for the merging process. The analysis uses the following methods: Spearman's correlation coefficient and linear regression, and tests for non-linear form of the regression function. The study also determines the impact of the payment period for receivables, the payment period for payables, the inventory conversion cycle, the sustainability of the structure of assets and financing and the size of entities on the operating returns of the acquiring companies (dependent variable). Acquiring companies operating in the production sector, in the years preceding the merger, stabilized the effect of their working capital components on the return on assets. On the one hand this study expands the study conducted by V. Lima, F.V. Martins, E. Brandao (2015) by providing relevant information on companies from Poland, and on the other hand it introduces the topic of merging companies (acquiring companies).

5

Determinants of the financial performance of firms listed at the Nairobi Securities Exchange

86%

Ayako A., Githui T., Kungu G.

Perspectives of Innovations, Economics and Business

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2015

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vol. 15

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issue 2

84-94

EN

This study analyzed the factors affecting the performance of 41 non-financial companies listed on the Nairobi Securities Exchange (NSE) using panel data over the period 2003 to 2013. A Hausman test results suggested the application of a random effects model for ROA and a fixed effects model for ROE. The empirical results of the estimation of both ROA and ROE show that corporate governance was statistically significant in determining the performance of firms and it had the expected sign (Positive). The leverage of the firm also had the expected negative sign and was statistically significant in explaining the performance of companies. Firm size and liquidity were however found to be statistically insignificant in determining the performance of these firms. Consistent with previous studies, the study concluded that board size, board independence and liquidity are key determinants of a firm’s financial performance. Consequently, the study recommends that a firm should ensure optimal board size, board independence (i.e increase the number of non-executive directors and sound liquidity management.The study recommends comparative studies to be undertaken on the factors influencing the financial performance of the financial and non-financial companies listed at the Nairobi securities exchange as well as those not listed. In addition, it recommends that further studies could be extended to analyze the factors affecting the performance of companies at cross-country level such as within the East African Community.

6

Efficiency of functioning of banking institutions in Ukraine

37%

Chaikovskyi Y., Chaikovskyi Y.

Zeszyty Naukowe ZPSB Firma i Rynek

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2022

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issue 2(62)

19-30

PL

W artykule podjęto tematykę funkcjonowania instytucji bankowych w Ukrainie. Przeanalizowano dynamikę i aktualny stan ogólnej liczby banków, w tym banków z kapitałem zagranicznym oraz fundusze własne systemu bankowego Ukrainy za lata 2010-01.09.2022. Oceniono ilościowe i jakościowe tendencje rozwoju ukraińskiego systemu bankowego oraz zidentyfikowano pozytywne i negatywne cechy działalności instytucji bankowych Ukrainy. Ujawniono przyczyny, które spowodowały negatywne konsekwencje działalności systemu bankowego Ukrainy. Kierunki reformy sektora bankowego Ukrainy zostały opracowane z uwzględnieniem doświadczeń w warunkach integracji europejskiej.

EN

The dynamics and current state of the total number of banks and banks with foreign capital, own funds of the banking system of Ukraine for 2010-01.09.2022 have been analyzed. Quantitative and qualitative trends in the development of the Ukrainian banking system were evaluated and positive and negative features activities of the banking institutions of Ukraine were identified. The reasons that caused the negative consequences of the activity of the banking system of Ukraine were revealed. Directions for reforming the banking sector of Ukraine have been developed, taking into account experience in the conditions of European integration.

Refine search results

1 Academicus. International Scientific Journal

1 Littera Scripta

1 Nauki o Finansach

1 Perspectives of Innovations, Economics and Business

1 Zeszyty Naukowe ZPSB Firma i Rynek

1 Zeszyty Teoretyczne Rachunkowości

1 Ahmeti Y.

1 Ayako A.

1 Chaikovskyi Y.

1 Githui T.

1 Hirnyak V.

1 Iseni E.

1 Kungu G.

1 Luty P.

1 Martin M.

1 Petr Z.

2 2022

1 2018

1 2017