Studying the Relationship between Company Life Cycle and Cost of Equity

2016 ◽  
Vol 6 (2) ◽  
pp. 32-42
Author(s):  
Hossein Karvan ◽  
Shahram Gilaninia ◽  
Keyhan Azadi
Keyword(s):  
Life Cycle ◽  
Cost Of Equity ◽  
The Relationship

scholarly journals Pengaruh Siklus Hidup Perusahaan Dalam Memoderasi Hubungan Manajemen Laba Dan Cost Of Equity Capital

2019 ◽  
Vol 1 (3) ◽  
pp. 1013-1032
Author(s):  
Indri Adelina Rizal ◽  
Nurzi Sebrina
Keyword(s):  
Life Cycle ◽  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Equity Capital ◽  
Manufacturing Companies ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
The Cost ◽  
The Relationship

This study aims to provide empirical evidence whether earnings management can influence the cost of equity capital and whether the company's life cycle can strengthen or weaken the relationship between earnings management and the cost of equity capital. Profit Management in this study was measured using a discretionary accrual proxy. The company's life cycle is measured using the company's cash flow pattern and the cost of equity capital measured using measurements from Ohlson's (1995) model modified by Utami (2005). This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017.By using purposive sampling method, there were 60 companies as the research’s sample. The type of data used is secondary data obtained from www.idx.co.id. The analysis used in this study is multiple linear regression analysis. The results of this study are that earnings management has no significant positive effect on the cost of equity capital and the company's life cycle is not able to strengthen or weaken the relationship of earnings management with the cost of equity capital.

Innovation and Corporate Social Responsibility in SMEs

2015 ◽  
Vol 808 ◽  
pp. 359-363
Author(s):  
Cristina Feniser ◽  
Florin Lungu
Keyword(s):  
Corporate Social Responsibility ◽  
Life Cycle ◽  
Open Innovation ◽  
Social Goals ◽  
New Approach ◽  
Rational Management ◽  
Corporate Social ◽  
Qualitative Exploration ◽  
Whole Life Cycle ◽  
The Relationship

So far little attention has been given the differences or the compatibilities between CSR and innovation. Few works treats CSR in combination with innovation. What exactly is the relationship between CSR and innovation? Recent phenomena such as open innovation is based on the concept that the stakeholder's dialogue that overlaps with some dimensions of CSR. Being innovative means to bring organizational and technical improvements which will translate into a better position in the market. These improvements don't just aim the product, but the process by which it is obtained and its whole life-cycle. We're talking about a new approach to innovation, namely its orientation towards sustainability. Although SMEs have many features which facilitate implementation of CSR, activities of this type in such organizations are still limited. SMEs managers often make choices that are related to rational management. This leads to divergence between economical and social goals. Through a qualitative exploration of the concepts of CSR and innovation, we wanted to find out from some managers whether there is a link between innovation and CSR in SMEs and whether the activities corresponding to the two concepts overlap in a certain measure.

scholarly journals The survival of business takeovers and new venture start-ups

2020 ◽  
Vol 29 (3) ◽  
pp. 797-826
Author(s):  
Guoqian Xi ◽  
Jörn Block ◽  
Frank Lasch ◽  
Frank Robert ◽  
Roy Thurik
Keyword(s):  
Life Cycle ◽  
Survival Rate ◽  
Firm Survival ◽  
Organizational Ecology ◽  
New Venture ◽  
Firm Characteristics ◽  
Entry Modes ◽  
Survival Patterns ◽  
Start Ups ◽  
The Relationship

Abstract Business takeovers and new venture start-ups are two important and distinct entry modes of entrepreneurship. They differ from resource-based and organizational ecology perspectives. We compare firm survival patterns and determinants associated with the two entry modes. From two large French datasets, we find that business takeovers have a higher survival rate than new venture start-ups. However, these differences in survival probability reduce over the entrepreneurship life cycle and when controlling for different entrepreneur and firm characteristics. Moreover, we identify differences in determinants of survival for the two groups, highlighting a distinction between the two entrepreneurship entry modes. This work contributes to the literature on the relationship between entrepreneurship entry and firm survival, thereby contributing to both entrepreneurship and firm survival research.

Temporal variation in the weight-size relationship of the mangrove crab Ucides cordatus L. (Decapoda: Ucididae) in relation to its life cycle phases

2014 ◽  
Vol 64 (4) ◽  
pp. 333-342 ◽  
Author(s):  
Marcos de Miranda Leão Leite ◽  
Cynthia Yuri Ogawa ◽  
Carla Ferreira Rezende ◽  
José Roberto Feitosa Silva
Keyword(s):  
Life Cycle ◽  
Condition Factor ◽  
River Estuary ◽  
Total Weight ◽  
Northeastern Brazil ◽  
Annual Life Cycle ◽  
Ucides Cordatus ◽  
Mangrove Crab ◽  
Significant Difference ◽  
The Relationship

The relationship between weight and size of individuals can be used to evaluate the status of a population, which is particularly useful for natural populations that are being exploited. Ucides cordatus occurs on the Atlantic coast of the American continent, from Florida (USA) to Santa Catarina (Brazil). This species is economically very important, most of all in the Northeastern area of Brazil, as well as in the Dominican Republic and Suriname. The objective of this study was to analyze life phases (‘fattening’, ‘matumba’, ‘milk-crab’, ‘maturation’ and ‘walking’) by use of the weight-length relationships, as well as temporal variations in this condition factor for each sex of U. cordatus. For this purpose, individuals were sampled monthly for twenty-four months at the Jaguaribe River estuary, Ceará State, Northeastern Brazil. The relationship between total weight and cephalothorax width was established using regression analysis, adjusted by a power equation. The dynamics of the condition factor were analyzed for each sex using the variation of its averages related to annual life cycle; this was done for each of the previously-mentioned phases. The relationship between total weight and cephalothorax width showed an isometric growth in males and negative allometric growth in females suggesting that, for the same reference size, males are heavier than females. When considering the average of the female condition factors, these were greater than those for males during the annual life cycle, except during the ‘maturation’ phase, which is the phase with a higher demand of energetic reserves for males. Annual variation of the condition factor in females presented no significant difference.

The Roles of Features and Abstraction in Mechanical Design

1994 ◽  
Author(s):  
LeRoy E. Taylor ◽  
Mark R. Henderson
Keyword(s):  
Life Cycle ◽  
Engineering Design ◽  
Design Process ◽  
Design Research ◽  
Mechanical Design ◽  
Product Modeling ◽  
Product Models ◽  
Mechanical Products ◽  
Unique Framework ◽  
The Relationship

Abstract This paper describes the roles of features and abstraction mechanisms in the mechanical design process, mechanical designs, and product models of mechanical designs. It also describes the relationship between functions and features in mechanical design. It is our experience that many research efforts exist in the areas of design and product modeling and, further, that these efforts must be cataloged and compared. To this end, this paper culminates with the presentation of a multi-dimensional abstraction space which provides a unique framework for (a) comparing mechanical engineering design research efforts, (b) relating conceptual objects used in the life cycle of mechanical products, and (c) defining a product modeling space.

scholarly journals Telomeric G-Quadruplexes: From Human to Tetrahymena Repeats

2017 ◽  
Vol 2017 ◽  
pp. 1-14 ◽  
Author(s):  
Erika Demkovičová ◽  
Ľuboš Bauer ◽  
Petra Krafčíková ◽  
Katarína Tlučková ◽  
Petra Tóthova ◽  
...  
Keyword(s):  
Life Cycle ◽  
Base Substitution ◽  
Telomeric Dna ◽  
Purine Base ◽  
Telomeric Sequences ◽  
G Quadruplex ◽  
The Stability ◽  
Scientific Value ◽  
The Relationship ◽  
Adenine Base

The human telomeric and protozoal telomeric sequences differ only in one purine base in their repeats; TTAGGG in telomeric sequences; and TTGGGG in protozoal sequences. In this study, the relationship between G-quadruplexes formed from these repeats and their derivatives is analyzed and compared. The human telomeric DNA sequence G3(T2AG3)3 and related sequences in which each adenine base has been systematically replaced by a guanine were investigated; the result is Tetrahymena repeats. The substitution does not affect the formation of G-quadruplexes but may cause differences in topology. The results also show that the stability of the substituted derivatives increased in sequences with greater number of substitutions. In addition, most of the sequences containing imperfections in repeats which were analyzed in this study also occur in human and Tetrahymena genomes. Generally, the presence of G-quadruplex structures in any organism is a source of limitations during the life cycle. Therefore, a fuller understanding of the influence of base substitution on the structural variability of G-quadruplexes would be of considerable scientific value.

scholarly journals Retroviral Restriction Factors Fv1 and TRIM5α Act Independently and Can Compete for Incoming Virus before Reverse Transcription

2006 ◽  
Vol 80 (5) ◽  
pp. 2100-2105 ◽  
Author(s):  
Luca D. Passerini ◽  
Zuzana Keckesova ◽  
Greg J. Towers
Keyword(s):  
Life Cycle ◽  
Reverse Transcription ◽  
Murine Leukemia Virus ◽  
Leukemia Virus ◽  
Viral Life Cycle ◽  
Human Cells ◽  
Restriction Factors ◽  
Retroviral Infection ◽  
The Relationship ◽  
Murine Leukemia

ABSTRACT The restriction factors Fv1 and TRIM5α provide dominant blocks to retroviral infection, targeting incoming capsids at a postentry, preintegration step. They both restrict N-tropic murine leukemia virus with similar specificity yet act at different points in the viral life cycle. TRIM5α-restricted virus is usually unable to reverse transcribe, whereas Fv1-restricted virus reverse transcribes normally. Here we investigate the relationship between these two restriction factors by expressing Fv1 alleles in human cells. We demonstrate that Fv1 is able to compete with TRIM5α for virus before reverse transcription. In human cells expressing Fv1b, N-tropic restricted virus becomes less infectious but reverse transcribes more efficiently, indicating competition between the two antiviral molecules and protection of the virus from TRIM5α by Fv1. Our findings suggest that, like TRIM5α, Fv1 interacts with virus before reverse transcription, but the consequences of this interaction are not realized until a later stage of the life cycle. We also demonstrate that Fv1 is functionally independent of TRIM5α when expressed in human cells.

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