Analysis Of Statements Research Articles

A STUDY ON WORKING CAPITAL MANAGEMENT AT ASHLEY ALTEAMS INDIA LIMITED

This study delves into the intricacies of operating capital management within Organization, analyzing the company's strategies and practices in keeping most suitable tiers of liquidity and operational performance. Through a comprehensive analysis of monetary statements, cash go with the flow patterns, and enterprise benchmarks, the studies evaluate the effectiveness of numerous running capital control techniques employed by way of Organization. Furthermore, the study explores the impact of powerful running capital control at the enterprise's profitability, cash go with the flow dynamics, and common economic performance. By providing treasured insights into the agency's control of cutting-edge assets and liabilities, this study contributes to the wider understanding of running capital control practices inside the context of contemporary business operations. This observe examines the fluctuations in economic ratios through the years and the general working capital management practices of Organization. Key words: Operating Capital Management, Liquidity Management, Profitability Analysis, Financial Performance

A Study on Financial Statement Analysis of Steel Authority of India

Financial statement analysis is the process of analyzing a financial statement for decision – making purposes. External stakeholders use it to understand the overall health of an organization and to evaluate financial performance and business value There are various methods and techniques used in analyzing financial statement such as comparative statements, trend analysis, common size statement, fund flow and cash flow analysis and ratio analysis

Zomato’s Quest for Survival

The case of ‘Zomato’s Quest for Survival’ focuses on the concept of value relevance of accounting information. The case deals with financial ratio analysis, comparative financial statement analysis, cost–volume–profit analysis and DuPont analysis. The case also deals with the effect of acquisition on the acquiring firm’s fundamentals, post-acquisition. The case explores the potential growth of India’s food delivery market and goes on to explore Zomato’s business strategy and source of income. The case starts with Mr. Arghadip considering purchasing Zomato Ltd. Shares. He, therefore, gathered information from various sources to assess the company’s fundamentals and prospects for the future. A lot of questions worth discussing were brought up by the case. The ideal students for the case would be students of B.Com, M.Com, BBA and MBA. The case can also be discussed in Chartered Accountant and Cost and Management Accountant courses.

Political Choices of Muhammadiyah Citizens as a Muslim Minority in the 2018 Bali Governor Election in Indonesia

Purpose: the primary aim of this study is to explore how the Muhammadiyah community in Bali, a minority Muslim group, engaged in the 2018 Bali gubernatorial election to assert and navigate their political identity. This research seeks to understand the impact of their political participation within the broader dynamics of identity politics in a predominantly non-Muslim setting. Theoretical Reference: the study is framed within theories of political identity and political communication, which provide insights into how identities are formed, communicated, and leveraged in political contexts. These theories help elucidate the complex interactions between minority groups and the political environment, particularly in areas where identity politics play a significant role. Method: A qualitative descriptive approach was employed to capture the political preferences and behaviors of Muhammadiyah members during the 2018 gubernatorial election. Data was gathered through interviews, focus groups, and analysis of campaign materials and public statements. This method enabled a detailed and nuanced understanding of the Muhammadiyah community's political engagement. Results and Conclusion: the findings indicate that Muhammadiyah members actively participated in the election, using it as a platform to advocate for their political and social interests. Their engagement was shaped by their minority status and the need to assert their identity in a socio-political landscape dominated by different religious and cultural norms. The election outcomes revealed both the challenges and opportunities faced by Muhammadiyah in navigating identity politics in Bali. Implications of Research: this study highlights the critical role of minority religious communities in shaping political landscapes, even in regions where they do not form the majority. Understanding these dynamics is essential for policymakers, political leaders, and civil society organizations that aim to foster inclusive political processes. It also underscores the importance of effective political communication strategies that cater to diverse communities. Originality/Value: this research contributes to the limited literature on the political behavior of Islamic organizations like Muhammadiyah in regional politics, particularly within non-Muslim majority regions. It offers a unique insight into how identity politics and minority status influence political engagement and communication, adding depth to the discussions on multiculturalism and political inclusion in Southeast Asia.

‘What gives you the right?’ Foreign policymakers’ perceptions of the legitimacy of sanctions against democratic breakdown in Venezuela (2014–2019)

Drawing on contemporary debates on legitimacy and contestation in international relations, the article offers a novel analytical framework to study processes of legitimation and delegitimation of international sanctions. We apply the framework to analyse foreign policymakers’ evaluations of the legitimacy of the sanctions imposed by states and international organisations against Nicolás Maduro’s regime in Venezuela. The content analysis of evaluative statements shows that (de)legitimation processes focus mostly on who has the right to enforce sanctions and reveals differentiated legitimacy evaluations of multilateral versus unilateral enforcers, as well as of different types of international organisations. Sanctions imposed by multilateral senders and with a restricted impact on targeted individuals are evaluated as more legitimate than unilateral sanctions with a wider scope. We argue that the study of the (de)legitimation of sanctions may have important implications not only for enhancing compliance, but especially for transforming international sanctions into a legitimate mechanism of global governance.

Combining ancient and modern: The power of Intention in increasing engagement in Pranayama practice

BackgroundA feasibility study using trial methodology comparing the impact of two behavioural motivational interventions on intention to practice and engagement with pranayama and perceived wellbeing a week after the intervention. Materials and methodsHealthcare professionals, from mainstream and complementary disciplines were randomised into one of two motivational conditions, Pranayama with an Implementation Intention statement and Pranayama with a Benefits Analysis statement. Interventions were delivered via Qualtrics which embedded an unlisted YouTube demonstration for different conditions. A qualitative analysis of the self-generated statements was conducted alongside a quantitative analysis for general wellbeing based on outcome from the WHO-5, and measures of affect, motivation, capability, and opportunity. Results155 participants showed an interest in the study, with an intention to treat (n=84) analysis performed. Both motivational messages were associated with increased practice and intention to practice pranayama over time, an increased sense of capability and opportunity for practise, limited impact on emotional regulation and no change in general wellbeing. Qualitative findings showed implementation intention effectiveness is not necessarily based on verbatim remembering, subjective benefits experienced were mainly emotional, or a combination of somatic and emotional; that challenges of working in healthcare environments possibly block implementation intentions from being used effectively. ConclusionThis one-week intervention was adequate to increase practise and intention to practise pranayama. An adequate number of people participated in this study; study retention was high. Participants were highly motivated and the main barriers to engagement linked to capability and opportunity. Further exploration about the mechanism that encourages people to practise pranayama in different settings is required.

A Linguistic Analysis of United States Navy Orthopaedic Surgery Applicant Personal Statements.

Despite the importance of linguistic analysis, no systematic research has been explored in the form of linguistic analysis on personal statements for military orthopedic surgery residency programs. This study was conducted to analyze U.S. Navy (USN) orthopedic surgery applicants' personal statements using an automated textual analysis program to assess personal statements for linguistic styles. A retrospective analysis of USN orthopedic applicant personal statements from application years 2016 to 2019 was performed utilizing the Linguistic Inquiry and Word Count (LIWC) software. LIWC analyzed the text for summary variables: analytical thinking, clout, authenticity, and emotional tone. We compared this analysis with Step 1 and Step 2 scores and determined whether an applicant matched. A total of 94 personal statements (60,230 words) were analyzed using LIWC. The average word count was 640.7, with an average of 23 words per sentence. The average-matched applicant USMLE Step 1 and Step 2 scores were 240 and 250, respectively. When examining summary traits utilizing multiple logistic regression analysis, only analytical thinking demonstrated a statistically significant difference in matched versus unmatched applicants with a P = .011 (OR = 1.10). As the USMLE Step 1 exam transitions from a scoring system to Pass/Fail grading, programs will look at other characteristics to determine who would likely succeed in residency. From a linguistic analysis standpoint, matched applicants' personal statements demonstrated higher analytical thinking, clout, affiliation, power, and risk focus than unmatched applicants. Unmatched applicants demonstrated higher authenticity than matched applicants.

Comparative Analysis an Accounting Technique of Analysis and Interpretation of Financial Statement

Comparative Analysis an Accounting Technique of Analysis and Interpretation of Financial Statement

Making amends: emotions and the western response to Russia's invasion of Ukraine

Abstract The western response to Russia's full-scale invasion of Ukraine in February 2022 was unprecedented. The states of the European Union, the G7 and NATO have targeted Russia with sanctions and diplomatic isolation, and furnished Ukraine with military assistance sufficient to ensure the Zelensky regime's survival. These efforts have proven insufficient to dislodge Russia from its occupation of Ukrainian territory. Nonetheless, when launched in the aftermath of the invasion, they were seen (and often justified as) as bold, innovative, and steadfast—a necessary response to a grievous act. What explains this response? In this article we argue that the answer lies in the emotions of guilt and shame for past actions and mistakes in the West's dealings with Russia and Ukraine. Informed by a qualitative discourse analysis of key speeches, statements and interviews with leading western policy-makers (past and present), we regard these two emotions—expressed as apologies and the acknowledgment of mistakes—as important drivers of policy. This article contributes to the bourgeoning literature on emotions in world politics. In addition to offering a coherent explanation of the West's unprecedented response our argument has policy implications. While the admission of wrongdoing is laudable, it can lead to actors overcompensating, resulting in further mistakes and policy failures. Fast-tracking Ukraine into the European Union would be one such error.

Web Development for Bank Statement Analysis: Technologies, Challenges, and Innovations

The purpose of this project is to fulfill the requirements of a bachelor’s degree in Cloud Technology and Information Security. The project aims to design and develop a Bank Statement Analysis system that provides a more secure approach to managing bank customers' statements, strengthening the relationship between banks and their customers by offering solutions with multi-level security to improve customer satisfaction. Methodology The project utilizes a range of technologies, including: · Python Flask Framework · Computer Vision (Google's Tesseract OCR) · PDF to Image Python package (pdf2image) · Machine Learning (Scikit-Learn) to predict transaction categories · Azure SQL Database to store transaction data and user login details · Power-BI for data visualization · Docker and AWS EC2 for service hosting. Findings The Bank Statement Analysis system developed in this project offers a secure and efficient solution for managing bank customers' statements. The use of multi-level security measures, such as Azure SQL Database and Power-BI visualizations, enhances the overall security and user experience, strengthening the relationship between banks and their customers. Conclusion This project demonstrates the successful design and development of a Bank Statement Analysis system that leverages various technologies, including cloud computing, computer vision, and machine learning, to provide a more secure and user-friendly solution for managing bank customers' statements. Keywords Azure SQL Database, Power-BI Tool, AWS EC2 Service

Evolution of Investment Banking: Analysis of SBI Caps Financial Statements 2023

Evolution of Investment Banking: Analysis of SBI Caps Financial Statements 2023

A Study on analysis of financial statement of ICICI Bank

Financial Statement Analysis is a technique used to examine and assess a company's accounting reports (financial statements) to evaluate its past, present, or projected future performance. This evaluation process enables better decision-making in terms of the company's economic activities. Financial statement analysis has various users, which can be categorized into internal and external users. Internal users refer to the company's management who analyze financial statements to make decisions regarding the company's operations. On the other hand, external users may not be directly associated with the company but still have a financial interest. These external users include owners, investors, creditors, government entities, employees, customers, and the public. The roles and importance of these users are explained below: The company's managers utilize financial statement analysis to make informed decisions about their performance. For example, they may analyze their accounting reports to determine the cost per distribution channel or the amount of cash remaining, and then make decisions based on these analysis results. Small business owners require financial information from their operations to assess the profitability of their business. This information aids in making decisions such as whether to continue operating the business, whether to enhance business strategies, or whether to discontinue the business altogether.

Mental health patients' preferences regarding restrictive interventions: An integrative review.

INTRODUCTION: The use of restrictive interventions is a violation of patients' rights that causes physical and psychological harm and which is a well-known challenge globally. Mental health law and legislative principles and experts agree that when restrictive interventions are applied, the least restrictive alternative should be used. However, there is no consensus on what is the least restrictive alternative, especially from the patient perspective. To investigate the literature on mental health patients' preferences regarding restrictive interventions applied during admission to a psychiatric hospital. An integrative review informed by the PRISMA statement and thematic analysis were undertaken. There were tendencies towards patients preferring observation and, for the majority, mechanical restraint was the least preferred restrictive intervention. Factors such as environment, communication and duration were found to influence patients' preferences. There is a lack of agreement on how best to measure patients' preferences and this complicates the choice of the least restrictive alternative. Nonetheless, our findings show that staff should consider environment, communication and duration when applying restrictive interventions. More research on restrictive interventions and the least restrictive alternative is warranted, but agreement is needed on standard measures, and a standard global definition of restrictive interventions.

Analysis of IDBI Federal Life Insurance's Financial Performance and Statements in NCR: An In-Depth Review

The research paper delves into the financial statement analysis of IDBI Federal Life Insurance, aiming to conduct a thorough examination of its financial standing. It will encompass an extensive review of the company's financial statements, key ratios, capital structure, profitability, liquidity, and solvency. Moreover, the study will compare the company's financial performance with that of its peers in the life insurance sector to pinpoint strengths and weaknesses. Recommendations for improvement will be proposed based on these findings. Additionally, the research will evaluate the influence of external factors like economic conditions, regulatory changes, and market trends on the company's financial performance. The methodology involves collecting and analyzing financial data, performing ratio analysis, and drawing conclusions to provide actionable insights. Ultimately, the research aims to offer valuable insights into IDBI Federal Life Insurance's financial health and performance, guiding strategies for sustainable growth and success.

Environmental reporting in Italian thermal power plants: insights from a comprehensive analysis of EMAS environmental statements

The global energy sector heavily relies on fossil fuels, significantly contributing to climate change. The ambitious European emissions' reduction targets require sustainable processes and alternatives. This study presents a comprehensive analysis of 73 Italian thermal power plants registered to the European Eco-Management and Audit Scheme (EMAS) aimed at assessing EMAS effectiveness in addressing and quantifying the environmental impacts of this relevant industrial sector. The analysis was based on EMAS environmental statements, publicly disclosing verified and certified data, with the secondary objective of evaluating if EMAS could be an efficient tool to improve the plants’ environmental performances. An inventory of technical and environmental aspects, adopted indicators, and allocated budgets was based on 2023 data. A strong correlation was found between the significance of the environmental aspects and the number of adopted indicators. Gaps were observed in describing aspects like “biodiversity” and “local issues”. Improvement objectives and budget allocation showed discrepancies and lacked correlation with the significance of the related environmental aspects. “Energy production” accounted for 68% of the total allocated budget; “environmental risks”, “emissions to air”, “electricity consumption”, and “local issues” were also key focus areas. Insufficient information on emission control technologies and progress tracking of improvement objectives was detected. This study highlights the need for thermal power installations to improve the selection of appropriate indicators and to better relate allocated budget to improvement objectives when implementing EMAS. Such measures would facilitate the quantification of the effective environmental impacts of the energy production sector, supporting future research on this topic, allowing stakeholders a better comparison among plants, and driving industry-wide improvements.

In-Depth Financial Statement Review of IDBI Federal Life Insurance in New Delhi: A Comprehensive Analysis

The research paper delves into the financial statement analysis of IDBI Federal Life Insurance, aiming to conduct a thorough examination of its financial standing. It will encompass an extensive review of the company's financial statements, key ratios, capital structure, profitability, liquidity, and solvency. Moreover, the study will compare the company's financial performance with that of its peers in the life insurance sector to pinpoint strengths and weaknesses. Recommendations for improvement will be proposed based on these findings. Additionally, the research will evaluate the influence of external factors like economic conditions, regulatory changes, and market trends on the company's financial performance. The methodology involves collecting and analyzing financial data, performing ratio analysis, and drawing conclusions to provide actionable insights. Ultimately, the research aims to offer valuable insights into IDBI Federal Life Insurance's financial health and performance, guiding strategies for sustainable growth and success.

준거기반내용분석(CBCA)의 변별력

Criteria-Based Content Analysis (CBCA) is part of Statement Validity Analysis (SVA), a process that checks for the presence of 19 criteria that are known to be frequently found in the statements of truth-tellers. This study examined how well CBCA scores predict trial outcomes (guilty or not guilty) and which conventions are associated with higher conviction rates in order to validate the analysis of adult sexual assault victim statements. The results showed that the CBCA total score was not a reliable predictor of guilt or innocence. Next, we examined the truth discriminatory power of CBCA subcategories: logical structure and superfluous details were significantly higher in the guilty group and self-deprecation was significantly higher in the innocent group. The logical structure of the statement was found to be of significant value in assessing credibility, while the other cues were found to be of varying value depending on the characteristics and psychological state of the individual interviewee and the nature of the case, and thus need to be judged in a case-specific manner. These findings suggest that CBCA is a useful tool for analyzing adult sexual assault victim statements, but it is only valuable when used as part of an SVA and cannot be used as a stand-alone authenticity tool.

IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON THE FUNCTIONING OF TRADITIONAL POLITICAL INSTITUTIONS

The article is devoted to the study of the impact of artificial intelligence technology on the functioning of traditional political institutions in terms of their performance of specific functions. Special attention is paid to the risks and threats that arise today for the Ukrainian state in matters of guaranteeing national security. It is emphasized that the development of artificial intelligence technology significantly increases these threats, particularly in the information field. An analysis of expert assessments and political statements regarding the importance of controlling the use of new technology is provided. The potential possibilities of using artificial intelligence algorithms in the political sphere are indicated.

Analysis of forecast statements of own revenues and their achievement: Case of the general reference hospital of Kabondo from 2020 to 2022

Introduction: For a hospital, self-financing is ensured by its own revenues produced by the sale of medicines, printed materials and medical services, that is to say the services offered to patients. The study specifically aimed to determine the evolution of own revenues generated by the Kabondo General Reference Hospital from 2020 to 2022, and to analyze how the planned own revenues are achieved during the study period. Methodology: We have opted for the inductive method, which starts from particular facts to global facts. Its starting point is the observation and experimentation of facts; Documentary analysis allowed us to collect the data. Expected revenues (forecasts) constitute the independent variable, also called endogenous variable (X), while realized revenues constitute the dependent or exogenous variable (Y). Finally, we looked for the linear correlation coefficient in order to establish the relationship between the forecasts and the achievements of own revenues. Results: The forecast revenue statements recorded a total amount of US$452,719.00 and the hospital had generated its own revenue of around US$478,056.40. The overall gap between realized revenue and forecast revenue was positive, i.e. US$25,337.40. The correlation coefficient between forecasts and actual revenues was -0.75. The GRH/Kabondo was probably performing well for the simple reason that the revenues generated evolved in saw tooth patterns, thus generating a positive difference with a fatal free fall during the 2022 financial year, ultimately causing a total lack of correlation between the forecasts and the achievements of GRH/Kabondo's own revenues from 2020 to 2022. Conclusion: The self-financing policy is encouraged in the sense that it makes the hospital autonomous from the outside and allows the organization to enjoy all its profits; therefore, to decide its allocation with complete freedom.

Text Mining and Financial Analysis Modeling for Financial Statement Disclosure

This paper explores the integration of financial analysis, text mining, and blockchain technology to enhance financial statement disclosure and analysis processes. Leveraging text mining algorithms, the study extracts valuable insights from unstructured financial data, unveiling hidden patterns and sentiments within financial statements. Additionally, blockchain technology is employed to ensure secure and immutable storage of financial data, fostering transparency and trust in financial transactions and disclosures. Through the automation and digitization of financial reporting processes, stakeholders can streamline financial statement analysis, identify risks and opportunities, and make data-driven decisions with greater accuracy and efficiency.