• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.105-112
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• 2020

The study investigates and measures the impact of capital structure, profitability and financial performance on the success of the business organization. Capital structure of the business organization refers to the proportion of external funds and internal funds, i.e., debt and equity. In Saudi Arabia, petrochemicals companies are working on equity, but financial performance reflects negative trend for the period 2004 to 2016. The research is based upon secondary data available on the websites of petrochemicals companies of Saudi Arabia. Financial Ratio variability analysis and Trend Indices of financial ratios (TI_CBI) measure and compare the financial variability and sensitivity of financial ratios of the business organization. Correlation between Trend Indices (TI_CBI) of independent variable and dependent variables are to be calculated to know the impact of changes in debt equity on other dependent variables. The results reveal the unexpected performance of petrochemicals companies due to under-utilization of the resources caused by low demand and lower prices of the products governed by some internal and external factors. The study finds that size, demand, cost of production, profitable streams of products, and low cost capital in external funds are the factors responsible for overall growth development of the petrochemicals industry of Saudi Arabia.

• Journal of Korean Society for Quality Management
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• v.44 no.3
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• pp.617-638
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• 2016

Purpose: The purpose of this study is to propose useful suggestions by analyzing difference of financial performance between "Excellent Quality Competitiveness Enterprise(EQCE)" awarding companies and all the manufacturing companies during the period 2003-2014 and by testing the moderating effects of performance year. Methods: This paper perform the longitudinal study during the period 2003-2014. The collected data through list of National Quality Award and financial report of CRETOP were analyzed using independent-sample t-test, paired-sample t-test, one way ANOVA and empirical analysis. Results: The results of this study are as follows; EQCE showed higher growth rate than all the companies until 2008, but profitability, stability, and activity are not significantly different between the both. Therefore EQCE have partial influences on growth rate among several financial performance measures until 2008. Since 2009 there are no differences. The effects of EQCE on financial performance are different by the year. Conclusion: EQCE award system was a meaningful promotion method to enhance good financial performance through encouraging quality management for the manufacturing companies until 2008, But since 2009 it is expected to lose its role as a promoting tool for quality management and performance excellence. Therefore new way of thinking for EQCE, as a national quality award system, is necessary; changing awarding system, award criteria, or etc.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.15-27
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• 2023

The purpose of this research is to investigate the impact of Business Intelligence (BI) on the relation between Big Data Analytics (BDA) and Financial Performance (FP), at the beginning we reviewed the academic accounting and finance literature to develop the theoretical framework of business intelligence, big data and financial performance in terms of definition, motivations and theories, then we conduct an empirical analysis based on questionnaire-base survey data collected. The researchers identified the study population in the joint-stock companies listed on the Egyptian Stock Exchange and operating in the sectors and activities related to modern technologies in information systems, big data analytics, and business intelligence, in addition to the auditing offices that review the financial reports of these companies, and The sector closest to the research objective is the communications, media, and information technology sector, where the survey list was distributed among the sample companies with (15) lists for each company, and (15) lists for each audit office, so that the total sample becomes (120) individuals (with a response rate 83.3%), The results show, First, Big data analytics significantly affect organizations' financial performance, second, Business intelligence mediates (partial) the relationship between big data analytics and financial performance.

• Journal of Fisheries and Marine Sciences Education
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• v.19 no.3
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• pp.329-345
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• 2007

The purpose of this study was to classify the standard classification of fishery occupations base on KECO(Korean Employment Classification of Occupation) in Korea. The result of this study was as follows. First ranks was fisheries duties, second ranks were classified into five categories. That were administration duties management duties financial affairs duties, social service duties marketing duties individual service duties, construction duties civil engineering duties, machinery duties manufacture duties repairing duties, production duties. Third ranks classify based on second ranks. Administration duties management duties financial affairs duties were classified fishery administration, fishery management, fishery financial affairs. Social service duties marketing duties individual service duties were classified fishery social service, fishery marketing, fishery individual service. Construction duties civil engineering duties were classified fishery construction, fishery civil engineering. Machinery duties manufacture duties repairing duties were classified fishery machinery duties, fishery manufacture, fishery repairing. Production duties were classified fishery processing, marine products, fishery environment. Fourth ranks was classified according to third ranks.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.2
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• pp.85-91
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• 2011

The objective of this research is to analyze the effects of quality management system constructed by ISO 9001 certificates through BSC perspectives. Evaluation of quality management system based on BSC framework can consider short-term financial performance as well as nonfinancial performance characteristics, which will derive future financial results. This results show that QMS has an indirect effect on business performance through quality performance and customer satisfaction, which are internal business process and customer perspective, rather than have direct effects on financial performance. Finally we suggest implications of this study and future research direction.

• International Journal of Quality Innovation
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• v.7 no.3
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• pp.1-14
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• 2006

Economic value added (EVA) is introduced on two levels: as index for evaluation of corporation and as index for evaluation of business unit. In the latter case, application of one and the same cost of capital to all business units of a business corporation may be possible, but it is a fundamental policy for EVA to apply different cost of capital to business units with different risks. Estimate of cost of capital of business units is a problem to be resolved. The author, focusing on the question of the estimate of cost of capital of business units, has conducted a demonstrative study on risk structure of cost of capital estimates by using financial indices of Japanese manufacturers (37 automotive industries, 141 electrical and electronic machinery industries, 63 food processing industries, 98 chemical industries, 125 general machinery industries) for a period of 5 years from 1995 to 1999. The author presumes that $\beta$ is explained by a regression formula ${\beta}=B_0+{\Sigma}B_iY_i+{\alpha}$ ($Y_i$: financial indices) and selects 40 explanatory variables from financial statements as risk components. Using their financial indices, the author concludes through a series of statistical analyses that there is a good likelihood of estimating cost of capital for Japanese industries and is convinced that it will lead to more reliable and practical results by assigning averages and variances to 40 primary financial indices for a period of 3 to 5 years selected in this demonstrative study.

• The Journal of Fisheries Business Administration
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• v.18 no.1
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• pp.1-36
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• 1987

• The Journal of Fisheries Business Administration
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• v.31 no.2
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• pp.93-117
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• 2000

Fisheries finance is divided into the policy time of long period of time and low interest and the special financing institutions, such as Fisheries Co-operatives. Union system finance is the system finance, which supports the fisheries system organization. Fisheries Co-operatives in cities, towns and villages are the independent management objects. Prefecture federation of Fisheries Co-operative is in prefecture stage. Norm Chukin Bank is in national stage. Each shares functions in these three stages, and finance is performed systematically, Fisheries policy finance comprises government financial institution capital such as the Agriculture, Forestry and Fishery Finance Corporation whish is based on the capital of a country or a prefecture financial fund, and fishery Modernization Capital used as financial funds through the government. Moreover, to complement such finance institutionally, Fisheries Credit Foundations, Agriculture and Fisheries Saving Insurance Corporation and National fisheries Co-operative Trust Enterprise Mutual Aid system have been established

• Journal of Korean Institute of Industrial Engineers
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• v.40 no.2
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• pp.250-256
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• 2014

In order to create more jobs and cope with big change of economic paradigm, a self employed creative company is suggested as an alternative mean. The understanding of relationship between performance and characteristics of self employed creative company will be helpful in establishing and efficiently operating a relevant government policy. Therefore, this study identifies empirically relationship between financial performance and characteristics of self-employed creative company. Through exploratory factor analysis and regression analysis, creativity and network is essential in increasing the financial performance of self-employed creative company.

• Industrial Engineering and Management Systems
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• v.12 no.2
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• pp.118-129
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• 2013

In this study, we intend to identify key financial variables that can accurately classify Green IT leaders against Green IT followers. In particular, we build and compare single and meta-classifiers to identify the relationship between environmental performance and financial performance, while focusing on selecting and interpreting a final prediction model with a smaller set of financial performance indicators. Our experimental results demonstrate that several key variables representing the size, financial resources, operational efficiency, and risk-taking tendency of an organization can successfully identify Green IT leaders with approximately 90% of accuracy. In addition, we find that Green IT leaders show a higher utilization rate of Web pages as a green marketing channel than Green IT followers while they share common layouts of Web publication to build green IT brands with some differences.