Results 91 to 100 of about 421,414 (308)
Potential and Real Operating Leverage
International Journal of Economics and Finance, 2019 In this paper has been analysed the EBIT dynamic of a firm with high margins, strong revenues growth not paired by an adequate EBIT growth. The concept of the Degree of Operating Leverage developed by the economic literature was useful to highlight such a problem without explaining the root causes. Even standard income statement analyses cannot explain
openaire +2 more sources
A Lightweight Procedural Layer for Hybrid Experimental–Computational Workflows in Materials Science
Advanced Engineering Materials, EarlyView.We unveil a prototype hybrid‐workflow framework that fuses automatedcomputation with hands‐on experiments. Built atop pyiron, a lightweight, parameterized layer translates procedure descriptions into executable manual steps, syncing instrument settings, human interventions, and data capture in real‐time today.
Steffen Brinckmann +8 more
wiley +1 more source
Хабаршысы. Экономика сериясы, 2016 Each organization in order to maximize profits, not only seeks to in- crease production, improve competitiveness and other factors to improve the accounting of expenses for production and sales of products, but also need to organize the reduction of ...
V. L. Nazarova, O. U. Kogut
doaj
Operating leverage: A critical analysis of the concept and the methods of measurement
Revista de Contabilidad: Spanish Accounting ReviewOperating leverage is one of the more popular parameters used in management practice and scientific research. However, in the literature, there are many definitions and methods of measurement, which are additionally presented imprecisely in both ...
Tadeusz Dudycz
doaj +1 more source
Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia
Jurnal Kajian Akuntansi, 2019 This study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 ...
Yogi Ginanjar +2 more
doaj +1 more source
Optimal leverage, its benefits, and the business cycle [PDF]
We study the effect of the business cycle on optimal capital structure choice and the benefit to leverage. We propose a regime switching model with a state-dependent cash flow process to capture macroeconomic risk in a firm's cash flow.
Hess, Dieter, Immenkötter, Philipp
core
Pengaruh Pertumbuhan Penjualan, Leverage Operasi, Dan Profitabilitas Terhadap Struktur Keuangan [PDF]
, 2010 The objective of this research is to know the influence of sales growth , degree of operating leverage, and profitability on the financial structure both simultaneously and partially. Purposive sampling is used as sanpling technique.
Marpaung, E. I. (Elyzabet)
core
PASTA‐ELN: Simplifying Research Data Management for Experimental Materials Science
Advanced Engineering Materials, EarlyView.Research data management faces ongoing hurdles as many ELNs remain complex and restrictive. PASTA‐ELN offers an open‐source, cross‐platform solution that prioritizes simplicity, offline access, and user control. Its in tuitive folder structure, modular Python add‐ons, and open formats enable seamless documentation, FAIR data practices, and easy ...
S. Brinckmann, G. Winkens, R. Schwaiger
wiley +1 more source
A STUDY ON THE RETURN ON EQUITY FOR THE ROMANIAN INDUSTRIAL COMPANIES [PDF]
In this paper, a study on a sample of 73 Romanian companies operating in industries was conducted. The survey covered the year 2008 and was based on data extracted from annual financial statements of the companies from the sample.
Assoc. prof. Nicu Marcu Ph.D +2 more
core
Advanced Functional Materials, EarlyView.Lipid nanoparticles (LNPs) are optimized to co‐deliver Cas9‐encoding messenger RNA (mRNA), a single guide RNA (sgRNA) targeting the endogenous cystic fibrosis transmembrane conductance regulator (CFTR) gene, and homologous linear double‐stranded donor DNA (ldsDNA) templates encoding CFTR.
Ruth A. Foley +12 more
wiley +1 more source