scholarly journals Developing a Financial Sustainability Model of the Performance Indicators Applied by Jordan Water Company (Miyahuna)

2020 ◽  
Vol 5 (3) ◽  
pp. 75-87
Author(s):  
Lubna Owais ◽  
Judit T. Kiss
Keyword(s):  
Water Resources ◽  
Performance Indicators ◽  
Operating Cost ◽  
Negative Relationship ◽  
Secondary Data ◽  
Performance Measurement System ◽  
Financial Sustainability ◽  
Coverage Ratio ◽  
Water Association ◽  
And Training

Jordan is now facing real challenges to satisfy the current population water needs due to limited resources. Moreover, unfortunately, as a result of the increased demand for water in developing countries, water resources become scarce, thus, the sustainable management of water resources is very important everywhere and especially in these areas. The Ministry of Water and Irrigation in Jordan is aiming to improve both its quality of service and financial sustainability, therefore, it started to apply the performance measurement system developed by the International Water Association (IWA) to monitor its performance towards achieving these goals. In this article, a model connecting a financial sustainability indicator (operating cost coverage ratio) with other performance indicators applied by the ministry is developed. To assess the performance indicators and to build the model secondary data are collected from the targeted company, the data are analyzed using SPSS and Excel computer programs. Non-revenue water (NRW), speed of repair of bursts, and training per employee are found to be the indicators that have a major impact on Miyahuna’s financial sustainability, the NRW is found to have a negative relationship with the financial sustainability, whereas the other two indicators have a positive relationship. As a conclusion, reducing the NRW and increasing both the speed of repair and training per employee are recommended, by applying some methods that continuously diagnose problems in the water systems and defining clear and strict policies to control the water theft. Furthermore, using Active Leakage Control (ALC) methods, providing the needed equipment, tools and resources, and adopting new methods for training.

scholarly journals Determinants of Financial Sustainability of Microfinance Institutions in Ghana

2015 ◽  
Vol 7 (4(J)) ◽  
pp. 71-81
Author(s):  
Gershwin Long
Keyword(s):  
Financial Services ◽  
Market Failure ◽  
Negative Relationship ◽  
Secondary Data ◽  
Financial Sustainability ◽  
Microfinance Institutions ◽  
Efficiency Ratio ◽  
Academic Literature ◽  
Administrative Efficiency ◽  
High Level

The importance of microfinance to developmental objectives relating to access to financial services, poverty alleviation, inequality reduction, and providing a solution to financial market failure among others cannot be over-emphasized. Academic literature confirming this is abundant. However the sustainability of these institutions has been a major concern in the recent past. This study seeks to determine what drives financial sustainability of microfinance institutions within the Ghanaian context. The study follows a quantitative approach using secondary data sourced from MIX Market. An unbalanced panel dataset from 25 Ghanaian microfinance institutions over six years (2006-2011) was used. Econometric results found that sustainability of microfinance institutions is positively related to the yield on gross portfolio and administrative efficiency ratio and negatively related to staff productivity. The direction of the staff productivity is puzzling and calls for more in-depth research to understand the source of the negative relationship between high level of staff productivity and financial sustainability.

scholarly journals Impact of Financial Leverage on Debt Servicing Capability - A Comparative Study Between Listed MNCs and Domestic Companies of Bangladesh

2019 ◽  
Vol 9 (4) ◽  
pp. 290
Author(s):  
Syed Md. Khaled Rahman ◽  
Tasmina Chowdhury Tania
Keyword(s):  
Correlation Coefficient ◽  
Negative Relationship ◽  
Secondary Data ◽  
Financial Leverage ◽  
Coverage Ratio ◽  
Quota Sampling ◽  
The Impact ◽  
Domestic Companies ◽  
Two Populations ◽  
Selection Of

The use of debt in a firm’s capital structure is called financial leverage. The main objective of the study was to analyze the impact of financial leverage on debt servicing capability of DSE-listed MNCs & domestic companies in Bangladesh over a 20-year period (1998-2017).The study was based on secondary data. There are two populations in the study-one for MNCs and other for domestic companies. Stratified and Quota Sampling techniques were applied for the selection of sample items of MNCs and domestic companies respectively. Seven companies from each of the two populations were selected as sample from six industrial sectors.It is seen that MNCs’ interest paying ability and debt repayment capability is far higher than that of domestic companies in every year. In case of both types of firms, correlation coefficient between DFL (CS) and coverage ratio is significant. Weakly negative relationship is seen between DFL (General) and coverage ratios. MNCs show comparatively stronger negative relationship between all measures of DFL and coverage ratios than domestic companies. In case of domestic companies, correlation coefficient between coverage ratios and three leverage ratios (TD/TA, TD/SE and TD/CE) are significant. In case of MNCs, correlation coefficient between TIE and LTD/CE is significant.

scholarly journals Nutrient content of meat and bone meal available in the market of Chittagong district of Bangladesh

2018 ◽  
Vol 47 (1) ◽  
pp. 28-34
Author(s):  
ME Hossain ◽  
FI Zummy ◽  
MM Khatun ◽  
S Islam
Keyword(s):  
Chemical Composition ◽  
Negative Relationship ◽  
Secondary Data ◽  
Nutrient Content ◽  
Chemical Compositions ◽  
Meat And Bone Meal ◽  
Bone Meal ◽  
Training Centre ◽  
Animal Sciences ◽  
And Training

Meat and bone meal (MBM) is a potential source of animal protein for poultry. The study was undertaken to investigate the variations in the chemical composition of MBM available in different feed markets of Chittagong, Bangladesh. Secondary data from one hundred ten different MBM samples were analyzed in triplicate for dry matter (DM), crude protein (CP), crude fiber (CF), ether extract (EE) and total ash (TA) in the Poultry Research and Training Centre laboratory of Chittagong Veterinary and Animal Sciences University, Chittagong, Bangladesh during 21st October 2014 to 2nd December 2016. Data were collected, compiled and analyzed. Results indicated that, there were wide ranges of variations in the chemical compositions for different parameters. DM varied from 91.9 to 98.7% and CP varied from 18.5 to 74.5%. Similarly, CF varied from 1.1 to 2.9% and EE varied from 7.5 to 45.0%. TA varied from 4.8 to 33.6%. There was a strong negative relationship between CP and TA (r=-0.831; R2=0.691; P<0.001). However, DM and TA were positively correlated (r=0.374; R2=0.139; P=0.003). It was concluded that, chemical composition of MBM is widely variable. Wet chemistry analysis is suggested before inclusion of MBM in the diets of dairy, poultry and pet animals. Bang. J. Anim. Sci. 2018. 47 (1): 28-34

Optimalisasi Key Performance Indicators (KPI) Melalui Pendekatan Balance Scorecard Upaya Mengimplementasikan Performance Management System (PMS) Pada Perguruan Tinggi

CCIT Journal ◽  
2012 ◽  
Vol 6 (1) ◽  
pp. 17-34
Author(s):  
Untung Rahardja ◽  
Muhamad Yusup Eva ◽  
Rosyifa Rosyifa
Keyword(s):  
Performance Indicators ◽  
Management System ◽  
Educational Institution ◽  
Key Performance Indicators ◽  
Individual Performance ◽  
The State ◽  
Public Institution ◽  
Performance Measurement System ◽  
Educational Institutions ◽  
Successful Implementation

SQL Server Reporting Services is a way to analyze data, create reports using the indicators and gauges. Indicators are minimal gauges that convey the state of a single data value at a glance, and most are used to represent the state of Key Performance Indicators. Manage and harmonize the performance of an institution's educational institutions, especially universities with the performance of individuals or resources, no doubt is one of the essential elements for the success of an entity of the institution. Integrate the performance of an educational institution with individual performance is not an easy process, and therefore required a systematic approach to manage it. Implementation of a strategic management system based Balanced Scorecard can be used as a performance measurement system that will continuously monitor the successful implementation of the strategy of any public educational institution and measure the performance of its resources in a comprehensive and balanced, not the quantity but the emphasis is more concerned with the quality, so the performance of educational institutions at any time can be known clearly. Contribution of Key Performance Indicators to manage and harmonize the performance of any public institution is a solution in providing information to realize the extent of work that has set targets, identify and monitor measures of success, of course, with performance indicators show a clear, specific and measurable.

A Study On Employee Perception On Effectiveness Of Training Programs In Myanmar Citizens Bank

2019 ◽  
Vol 118 (11) ◽  
pp. 603-618
Author(s):  
ZawZawMyint ◽  
Sandeep Poddar ◽  
Abhijit Ghosh ◽  
Amiya Bhaumik
Keyword(s):  
Research Method ◽  
Training Programs ◽  
Secondary Data ◽  
Employee Perceptions ◽  
Annual Reports ◽  
Primary Data ◽  
Roles And Responsibilities ◽  
Descriptive Research ◽  
Effectiveness Of Training ◽  
And Training

In banking industries, employees are entrusted with different roles and responsibilities, and training enables them to carry out these roles and responsibilities efficiently by let them to learn new things. Moreover, it will prepare them to take up higher responsibilities in the future. Therefore, this study focuses to analyze the employee perceptions on effectiveness of Training Programs in Myanmar Citizens Bank (MCB).  By using the descriptive research method, primary data are collected from the responsible persons and employees of MCB in head office, branches. Secondary data are gathered and scrutinized from relevant text books, records and annual reports from MCB. The research revealed that there are four kinds of training programs in MCB. Moreover, this paper revealed that MCB successfully delivered its training programs in year 2015 to 2018 and the trainees have positive perceptions on effectiveness of training programs in MCB. Based on these results, this paper pointed out the important facts that can give improvement actions for effective and efficient training programs in Myanmar Citizen Banks.

Panel Data Analysis of Determinants of Leverage in the Automobile Industry in India

GIS Business ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. 29-47
Author(s):  
Vibha Tripathi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Automobile Industry ◽  
Panel Data Analysis ◽  
Negative Relationship ◽  
Order Theory ◽  
Ordinary Least Squares ◽  
Pecking Order ◽  
Trade Off ◽  
Coverage Ratio

The study tries to investigate the key determinants of capital structure of leading automobile companies and the Automobile Industry in India. The study also tracks the theory implications, i.e. trade off vs. pecking order in these firms and the industry in general. An attempt is to see, if individually each sample company and the whole industry are influenced by the same determinants of capital structure. Pooled ordinary least squares and panel data econometric techniques such as fixed effect models are used to investigate the most significant determinants that affect the capital structure choice of 10 leading companies categorized as BSE Auto Top 100 and the Automobile Industry as a whole for a period of 14 years from 2000–2001 to 2013–2014. The study reveals some interesting facts and results. Multiple regression analysis reveals that while profitability and size are significant determinants in most of the leading companies; NDTS, Growth, and Debt service coverage ratio are not significant for these companies. While the Panel data results of the Automobile Industry as a whole reveals that profitability is the only significant determinant having negative relationship with debt equity ratio; and the other variables are insignificant. Also individual companies coefficient results shows implications of mix of pecking order and trade off theories while the panel data results of the whole Industry strongly supports the Pecking order theory.

Does social reporting matter? Empirical evidence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adel Sarea ◽  
Monsurat Ayojimi Salami
Keyword(s):  
Performance Indicators ◽  
Voluntary Disclosure ◽  
Financial Institution ◽  
Negative Relationship ◽  
Social Reporting ◽  
Future Research ◽  
Islamic Banking ◽  
Cross Sectional ◽  
Content Type ◽  
Gcc Countries

Purpose This paper aims to examine the level of Islamic social reporting (ISR) disclosure of Islamic banking in Gulf Cooperative Council (GCC) countries using a checklist based on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) standards. Design/methodology/approach A quantitative method – Tobit Model – is adopted in this study. The unweighted disclosure method used to measure the ISR disclosure checklist consist of 51 items in Islamic banks (IBs) in the GCC countries. The stakeholder theory and legitimacy theory are used to investigate the possible banking performance factors affecting the accounting practices such as ISR disclosure in IBs. Findings The findings show that the ISR disclosure index is linked to the IBs’ performance indicators in GCC countries. The result indicates both Islamic banking profitability and age establish positive and statistically significant relationship with ISR disclosure while leverage establishes significant negative relationship with ISR disclosure. This implies that Islamic banking profitability, leverage, and age are essential bank performance indicators that make ISR disclosure worthy of doing even in the presence of Islamic bank stakeholders in GCC countries. This finding linked compliance with the mandatory disclosure recommendations of AAOIFI Standard No. 7, as well as voluntary disclosure. Research limitations/implications This study used cross sectional data for the year 2019, which is considered more recent despite its being a year data analysis. However, future research should consider mix method as well as more analysis tools provided their number of observations are sufficient enough. Social implications The study identifies the factors that may enhance Islamic financial institutions, including Islamic banking in GCC countries, to comply with ISR disclosure. The application of this study supports Accounting standards setters to consider standards that support ISR disclosure in Islamic banking in different countries. Originality/value To the best of the authors’ knowledge, this study is novel in exploring the level of ISR disclosure in Islamic banking in GCC countries by using a checklist based on AAOIFI standard No. 7 and establishes the relationship between ISR disclosure index and IBs profitability, leverage, as well as age of Islamic banking in operation.

The Role of Education and Technology Adaptation in Poverty Reduction in Indonesia

2021 ◽  
Vol 1 (1) ◽  
pp. 124-127
Author(s):  
Novi Firmawati ◽  
◽  
Budi Sasongko
Keyword(s):  
Economic Growth ◽  
Poverty Alleviation ◽  
Poverty Reduction ◽  
Moving Average ◽  
Negative Relationship ◽  
Secondary Data ◽  
Technological Adaptation ◽  
Education Investment ◽  
The People

This study examines the role of education in improving technology adoption as reflected in technology inclusion, poverty alleviation and efforts to increase community income which is reflected in economic growth. This study uses secondary data from world banks and processed regression using the moving average autoregression method. We found that education investment and technology inclusion were positively related to economic growth. And,negatively related to probability. This indicates that education plays a role in encouraging technological inclusion which reflects technological adaptation and encourages economic growth which is an indicator of the prosperity of the people in Indonesia which is strengthened by a negative relationship with poverty which indicates that education plays an important role in poverty alleviation

Airline effective operations strategy during COVID-19 pandemic: across regional worldwide survey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yazan Khalid Abed-Allah Migdadi
Keyword(s):  
Performance Indicators ◽  
Secondary Data ◽  
Operations Strategy ◽  
Quantitative Methodology ◽  
Resilience Theory ◽  
Operational Strategies ◽  
Content Type ◽  
And Performance ◽  
International Airlines ◽  
Bounce Back

Purpose This study aims to identify the effective operational strategies for airlines in a pandemic that allow them to recover and bounce back smoothly. Design/methodology/approach This study adopted quantitative methodology based on secondary data published by the airlines related to operational and performance indicators. The total number of airlines surveyed was 145. The sample of study covers all the following regions: Africa, Asia, Europe, the Middle East, North America and South America. The data analysis of this research passed through several phases to compare the situation before and during pandemic period. Findings The effective operational strategy patterns during the outbreak of the COVID-19 pandemic comprise three hybrid strategies and one scheduling strategy. It appears from these strategy models that four strategic alternatives are available for international airlines to adopt, while two strategic alternatives are available for regional airlines. The strategy alternatives for regional and international airlines are all effective, but those of the international airlines are the more effective ones. Originality/value Previous studies rarely adopted the theory of operations strategy configuration (emphasizing taxonomies-based perspective) and the organizational resilience theory (emphasizing capability-based perspective) to identify the effective airlines operations strategy patterns in a pandemic, that allow airlines to recover and bounce back smoothly by analyzing the practices of airlines from different geographic regions worldwide.

Water-demand management: assessing impacts of climate and other changes on water usage in Central Arizona

2011 ◽  
Vol 2 (4) ◽  
pp. 288-312 ◽  
Author(s):  
Netra B. Chhetri
Keyword(s):  
Water Resources ◽  
Water Demand ◽  
Supply And Demand ◽  
Demand Management ◽  
Secondary Data ◽  
Active Management ◽  
Agricultural System ◽  
Extensive Literature ◽  
Water Demand Management ◽  
Central Arizona

Planning for sustainable water management in the arid region of the southwestern USA is challenging mostly due to only partial understanding of factors converging around water supply and demand. Some of the factors that prompt concern about the adequacy of water resources are: (a) a growing urban population seeking a range of services, including the need to preserve and enhance aquatic ecosystems; (b) dwindling water storage due to multi-year drought conditions; and (c) the prospect of human-induced climate changes and its consequences in the hydrologic system of the region. This study analyzes the potential for water saving in the Phoenix Active Management Area (AMA) of Central Arizona, which includes the city of Phoenix, one of the fastest growing metropolitan areas in the country. Based on an extensive literature review and secondary data analysis, this paper investigates multiple factors that place increasing strain on current water resources, and attempts to extend this analysis to 2025. Outdoor water use within the residential landscape is the most important factor that strains water resources in Phoenix AMA. Any gain in efficiency through agricultural water demand management would not only improve the availability of water for other uses in the AMA, but would facilitate adaptation of the agricultural system to climate and other ongoing changes.

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