• Korean Journal of Organic Agriculture
• /
• v.28 no.1
• /
• pp.59-68
• /
• 2020

This study analyzed and suggested management situations and improving issues on a consumer cooperatives which has supplied environmentally friendly agricultural products from the year 2002. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Management Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Management activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity. In order to analyze these indices, financial statements after the closing entires are used each year.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.11
• /
• pp.223-234
• /
• 2021

This study aims to examine whether operating cash flows influence banks' financial stability in Pakistan. The study employed annual panel data collected from annual reports of 20 commercial banks listed on the Pakistan Stock Exchange for the year 2011 to 2019. Free cash flow yield was taken as the dependent variable while cash flow ratio was selected as the independent variable, and net interest margin, income diversification, asset quality, financial leverage, the cost to income ratio, advance net of provisions to total assets ratio, capital ratio, financial performance, breakup value per share and bank size were taken as control variables. The study performed ordinary least square technique, random and fixed effects models, Hausman test, Lagrange multiplier test, descriptive and correlation analysis. Results showed that operating cash flows and net interest margin significantly and positively influenced banks' financial stability while the cost to income ratio and advances net of provisions to total assets ratio significantly and negatively associated with banks' financial stability. To improve financial stability, banks should become more cost-effective and enhance their liquidity levels by lowering lending activities. In the future, it would be useful to compare commercial and investment banks, also Islamic and conventional banks in the same research setting.

• Korean Journal of Organic Agriculture
• /
• v.26 no.4
• /
• pp.599-607
• /
• 2018

This study analyzed the management situation of two organizations that have produced environmentally friendly agricultural and livestock products. One organization sells and processes environmentally friendly agricultural products like as grains, vegetables, fruits and processing foods. Another organization processes and sells environmentally friendly livestock products, specially beef products. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity.

• Korean Journal of Organic Agriculture
• /
• v.30 no.4
• /
• pp.471-483
• /
• 2022

This study analyzed management situations of two organizations that have produced environment-friendly agricultural and processed meat products. 'A' farming corporation sells environment-friendly agricultural products like as grains, vegetables, fruits and processing foods. 'B' agricultural corporation processes and sells environment-friendly processed meat products, specially organic and antibiotic-free beef products. Recently, members and production areas of 'A' farming corporation have decreased because of their aging and labor shortage. And Indices for the management analysis are stability ratio, activity ratio and profitability ratio. Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity.

• The Journal of Economics, Marketing and Management
• /
• v.4 no.4
• /
• pp.17-24
• /
• 2016

The purpose of the present study is to investigate the relationship between Management bonuses and earnings stability of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2009 to 2016. The results of multiple linear regression analysis show that there is a significant relationship between Management bonuses and earnings stability. The aim of this study primarily investigating the relationship between earnings stability and management bonus. In the case of this target, the next goal of this research is to develop a proposal for legislation in the domain of capital market, students and faculty as well as accounting information users provide research interests. Observations show many companies despite the decline in profitability, bonus managers to continually pay. Increase in listed companies Stock Exchange as well as the importance of communication between earnings quality and bonus managers in Financial Accounting the authors created an incentive to research about this relationship do. The results of this research could be the development of literature done in the past. Thus, more knowledge about the issue of sustainability and its relation to bonus managers the users of accounting information, accounting courses provide students and faculty.

• Journal of Convergence Society for SMB
• /
• v.3 no.2
• /
• pp.1-8
• /
• 2013

This study examine the relation between small and medium firm's stability and tax avoidance. We use some financial data of small and medium IT firms in KOSDAQ during 2001 to 2009. Following previous research(Desai and Dhamapala 2006), we estimate corporate tax avoidance. And we use quick ratio and current ratio as a short-term stability and equity ratio as a long-term stability. Empirical results follows as. First, It was not significant statistically between short-term stability and corporate tax avoidance. Second, it was significant statistically between the long-term stability and corporate. As corporate tax avoidance increases, the long-term stability(equity ratio) was low. Our analysis provides the empirical evidence between long-term stability and tax avoidance. It offers implications of corporate tax avoidance to small and medium IT firms in KOSDAQ. But this results is difficult generalization because of sample limits.

• Transactions of the Korean Society of Automotive Engineers
• /
• v.21 no.4
• /
• pp.135-143
• /
• 2013

In this study, we suggested effective countermeasure of biodiesel oxidation problems by investigating the oxidation degradation of biodiesels derived from variable resources and the level of oxidation stability of current distributing biodiesel blended fuels (2%) in Korea, and oxidation stability change according to storage time (for 3 month) and biodiesel blending ratio (2, 5, 7, 10%). By the composition analysis results of biodiesel from various resources which are possible to distribute in Korea, the biodiesel from animal fat has poor oxidation stability and cold performance, while the biodiesel from coconut and palm kernel which are considered as future potential raw material showed good oxidation stability and cold performance. The oxidation stability level of current distributing biodiesel blended fuels in Korea was excellent with showing over 30 hours (average 68 hours) stability, but the oxidation stability of the blended fuel with animal fat biodiesel having poor oxidation property (1.22 hours) was rapidly decreased to below 32 hours by mixing only 2%. Therefore, we have to pay attention to quality control of oxidation property, because the oxidation stability problem can be caused by increasing biodiesel blending ratio and diversifying raw materials those have worse property.

• Journal of the Korean Applied Science and Technology
• /
• v.28 no.1
• /
• pp.95-101
• /
• 2011

We estimated on the stability of W/O type emulsified fuel using by capacitance sensor, so it concluded the following conclusions. For the first 24 hours, prepared emulsified fuel reveals phase separation ratio of 5%, maintains stable status which verifies the stability of emulsified fuel. Adding more water increases the phase separation ratio rapidly, and adding more surfactant displays stable emulsification. Adding water causes larger size of water droplet diameter, and adding surfactant mixture causes smaller size of water droplet diameter. In conclusion, the size of W/O type emulsified fuel water droplet diameter is directly related to the volume of surfactant, and density of water droplet diameter changes thedistribution according to water contents.

• The Journal of the Convergence on Culture Technology
• /
• v.10 no.1
• /
• pp.153-158
• /
• 2024

Recently, concerns about the spread of credit risk in China's real estate market are gradually increasing. Therefore, it is very meaningful to diagnose the management stability of Chinese commercial banks. This study analyzes the impact of housing prices on the loan proportion and management stability of Chinese commercial banks. In addition, we classify Chinese commercial banks according to size and verify whether there are differences in loan proportion and management stability. If there is a difference by scale, the effect of interaction with housing price changes is also verified. The analysis results are summarized as follows. First, it was found that as the housing price growth rate increases, the proportion of loans from Chinese commercial banks increases. Second, as the rate of increase in housing prices and the proportion of total loans increases, management stability appears to decrease. Third, larger banks were found to have a higher proportion of loans, and smaller banks were found to have greater management stability. The results of this analysis show that Chinese commercial banks' aggressive expansion of their loan proportion is lowering their management stability. Therefore, it is necessary to adjust the loan ratio to the appropriate size level and secure stability with differentiated strategies according to the loan ratio

• Korean Journal of Construction Engineering and Management
• /
• v.15 no.6
• /
• pp.105-112
• /
• 2014

The objective of this study is to examine the relationship between the degree of business diversification of a construction company and two of the indicators that represent financial stability, namely, a current ratio and a debt ratio, in order to draw policy implications. The current ratio and the debt ratio were used as variables that represent financial stability of a construction company. Berry-Herfindahl Index was used to measure the degree of business portfolio diversification of a construction company. For the analysis, quarterly time series data were retrieved from the financial information disclosure system of Korea's Financial Supervisory Service for the period between the first quarter of 2001 and the third quarter of 2013. The analysis results showed that a higher current ratio and a debt ratio led to a greater extent of business diversification. A higher level of business diversification led to a higher current ratio and a lower debt ratio. It was also shown that the impact of business diversification on the current ratio and the debt ratio outweighed the impact of changes in the current ratio and the debt ratio on business diversification. Meanwhile, an increase in the level of business diversification showed a quite positive effect as it raised the current ratio and lowered the debt ratio of a construction company. These findings suggest that diversification of business portfolio is essential for construction companies to strengthen their financial stability.