Krótkoterminowe decyzje w zakresie finansów przedsiębiorstw, na przykładzie przedsiębiorstwa z branży 25.22.Z (Short-Term Decisions on Corporate Finance for Companies in Industries 25.22.Z)

2013 ◽  
Author(s):  
Ewelina Łabiak
Keyword(s):  
2021 ◽  
Vol 258 ◽  
pp. 06066
Author(s):  
Elizaveta Markovskaya ◽  
Angela Mottaeva

According to modern survey many entrepreneurs noted the negative consequences of the pandemic: 76% reported a decrease in revenue, 66% a decrease in demand for goods or services, 36% a decrease in the number of suppliers, 24% a decrease in the number of branches or points of sale. Every third entrepreneur (34%) sent employees on unpaid vacation, and every fifth (18%) had to resort to dismissing employees. Most entrepreneurs do not expect to return to pre-crisis indicators in the short term. Currently, in connection with the situation related to the coronavirus infection pandemic, new approaches are emerging in the field of business valuation and consulting, developed in practice by institutions involved in business appraisal, project, and corporate finance issues. The paper based on the case from Russian fitness industry examines the transformation of the business appraisal approach in project finance in the pandemic situation. The author analyses the recommendations of the Russian and foreign experts in the field of business appraisal and project finance and apply them to the case from the fitness industry.


Working capital management in The Pondicherry refers to the administration of all aspects of current Assets and current liabilities. Generally the main components of current Assets are inventories, sundry debtors, cash and bank balances and other liquid Assets like short term/temporary investments. Similarly Current liability comprises of bank borrowings, trade creditors, bills payable, and other account payables with in a short period in a year. The corporate finance department’s managers evaluate and determine the levels and composition of current Assets and current liabilities. Evaluation of right sources, right timing and utilization of funds in respect of current Assets and current liabilities perpetually is the theme of working capital management. Here an attempt has been made to analyses the efficiency and efficacy in managing working capital and its component management namely


2016 ◽  
Vol 9 (1) ◽  
pp. 96
Author(s):  
Vasiliki A. Basdekidou

<p>The main goal of this paper is to approach the Seasoned Equity Offerings (SEO) trading opportunities as technical market anomalies and under the prism of a number of temporal (time-based) long-term trading functionalities (long-term TTF) introduced for the first time in corporate finance literature. The long-term is defined, for the purposes of this paper, as the 3-year time period, traded usually with daily, weekly and monthly time-frames. Trading is a temporal (i.e. time-based) historical living system with a number of functions, like: SEO, IPO, stock (instrument) price action Gaps, Breakouts, etc. In this domain, a number of warning long-term and short-term dynamics timing functionalities is available, like: candlestick patterns breaks, price action patterns pivotal-lines breaks, on open gup-ups (ooGUp), on open gup-downs (ooGDn), morning breakouts (mB), etc. All these time-based functionalities are regarded as 2<sup>nd</sup> level functions (i.e. functions of functions; because of the timing involved) with great trading opportunities, and they are defined –for the first time in the corporate finance literature- by this paper as temporal (timing) trading functionalities. In particular, the SEOs with the embedded long-term TTF functionalities are great trading opportunities for the institutions, the individual (non-commercial) market investors, the swing traders, and the speculators. Data analysis shows that during the seasoned equity offerings time, shareowners significantly increase their share-holding, including offerings that would be classified as overpriced at that time; hence, the involved trading volatility is increased resulting in great trading and profit opportunities. This paper contributes to corporate finance literature by examining the SEOs functions and define and document their inherit TTF functionalities. For this purpose, four categories of share-holders are regarded: The long-term institution &amp; non-commercial traders (investors), the swing momentary institution traders (institutions), the short-term non-commercial traders (speculators) and the intraday non-commercial traders (speculators). Paper concludes that, in SEO/long-term TTF trading, apart from the insiders, the swing traders (usually the smart-money and the institutions) are more benefited, at the expense of momentary short-term and intraday speculators, while the long-term investors are not affected by the SEO offerings.</p>


2016 ◽  
Vol 39 ◽  
Author(s):  
Mary C. Potter

AbstractRapid serial visual presentation (RSVP) of words or pictured scenes provides evidence for a large-capacity conceptual short-term memory (CSTM) that momentarily provides rich associated material from long-term memory, permitting rapid chunking (Potter 1993; 2009; 2012). In perception of scenes as well as language comprehension, we make use of knowledge that briefly exceeds the supposed limits of working memory.


Author(s):  
M. O. Magnusson ◽  
D. G. Osborne ◽  
T. Shimoji ◽  
W. S. Kiser ◽  
W. A. Hawk

Short term experimental and clinical preservation of kidneys is presently best accomplished by hypothermic continuous pulsatile perfusion with cryoprecipitated and millipore filtered plasma. This study was undertaken to observe ultrastructural changes occurring during 24-hour preservation using the above mentioned method.A kidney was removed through a midline incision from healthy mongrel dogs under pentobarbital anesthesia. The kidneys were flushed immediately after removal with chilled electrolyte solution and placed on a LI-400 preservation system and perfused at 8-10°C. Serial kidney biopsies were obtained at 0-½-1-2-4-8-16 and 24 hours of preservation. All biopsies were prepared for electron microscopy. At the end of the preservation period the kidneys were autografted.


Author(s):  
D.N. Collins ◽  
J.N. Turner ◽  
K.O. Brosch ◽  
R.F. Seegal

Polychlorinated biphenyls (PCBs) are a ubiquitous class of environmental pollutants with toxic and hepatocellular effects, including accumulation of fat, proliferated smooth endoplasmic recticulum (SER), and concentric membrane arrays (CMAs) (1-3). The CMAs appear to be a membrane storage and degeneration organelle composed of a large number of concentric membrane layers usually surrounding one or more lipid droplets often with internalized membrane fragments (3). The present study documents liver alteration after a short term single dose exposure to PCBs with high chlorine content, and correlates them with reported animal weights and central nervous system (CNS) measures. In the brain PCB congeners were concentrated in particular regions (4) while catecholamine concentrations were decreased (4-6). Urinary levels of homovanillic acid a dopamine metabolite were evaluated (7).Wistar rats were gavaged with corn oil (6 controls), or with a 1:1 mixture of Aroclor 1254 and 1260 in corn oil at 500 or 1000 mg total PCB/kg (6 at each level).


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