About Denisia Journal

Denisia

ISSN: 1608-8700

Land Oberoesterreich, Biologiezentrum-Oberoesterreichisches Landesmuseum, Johann-Wilhelm-Klein-Strasse 73, Linz, Austria

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Zoological Record
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Journal Information

Online ISSN:1608-8700
Frequency:Irregular
Impact Factor 2016:1.419
Impact Factor 5 year:2.103

Thomson Reuters
Denisia (Vol. 72, No. 1; 2015)

Back Up Modeling Suitable to Evaluate the Factors Affecting Organizational Tapes

Keynesian, L.*, Vause, T.

Today's problems with yesterday's solutions being resolved. Dynamic and uncertain environment is so complex, that organizations can no longer ensure their long-term survival without innovation. The aim of this study was to find the most important factors affecting organizational innovation. In this study, more than 80 articles were related to factors affecting organizational innovation. 20 indicators were identified and seven leading indicators in terms of weight and importance and iterate introduced. In the meantime, the indicators of organizational culture, transformational leadership, and management's knowledge. The proposed conceptual model to identify and assess the factors affecting organizational innovation. Administrative diagram was prepared and presented. Which can be important indicators to determine. Validity and reliability of the questionnaire were observed.

The Relationship Between the Operating Net Asset Anomalies and Companies Stock Prices in Finland

Zanengo, T.*, Anderson, Z.

The theoretical basis for financial reporting, the role of financial information and its usefulness has been pointed out in the decision. One of the components required for useful non-financial information, explain and predict the effect of this information. Hence investors with financial information to evaluate and predict stock prices are. The aim of this study was to investigate the relationship between stock prices in the stock Finland's net assets. For this purpose, two hypotheses were formulated, and to analyze the data regression model was used. The model was used to estimate the financial data of 120 companies between the years 2000-2012 were analyzed using panel data. The results of the test show that the hypothesis. There is a significant correlation between the negative net current assets and non current stock prices. The results also showed that the negative correlation indicates there is an abnormality in a net operating assets. Due to opportunistic earnings management and investment too is related to representation theory.

Correlation of Operating Cash Flow to Changes in Profitability Ratios Based on the Growth of Companies Listed in New York Stock Market

Qiulo, M.*, Hinkaro, S.

This study investigate the changes in cash flow from operating activities, and changes in the profitability of companies listed on New York stock market Euronext's indices. Criteria to assess the profitability of profit indicators of profitability. In this study include: return on assets, return on equity and return. In this study, Operating Activities Cash flow statements CFO is considered as the dependent variable, also the return on assets ROA and return on equity ROE and return on sales ROS are considered as independent variables, finally firm size is considered as a control variable. The main objective of this study was to investigate the relationship between operating cash flow and return on assets and return on equity and return on sales as performance evaluation criteria, with each other.

At the Same Time Imprecise Data Envelopment Analysis Models to Choose Efficient Providers in a Competitive Environment

Kiyoo, U.*, Chuan, S. Vooji, F.

In the current markets, customer expectations for quality products, to develop long-term relationships such as suppliers and manufacturer's supply chain members. In the meantime, one of the basic needs of the manufacturer to produce the right products and gain market share, providing raw material quality. Therefore, it is necessary to choose manufacturer from the perspective of a reasonable set of efficient suppliers for raw materials and an optimized supply chain system in the competitive environment. To introduce a model based on Nash bargaining game, simulation was conducted competition between suppliers. Finally, to evaluate the performance of proposed models and compare competitive and non-competitive mode, a numerical example will be analyzed. The efficiencies depends on market conditions and given the competition improves.

The Relationship Between Accounting Conservatism and Earnings Persistence and Price-to-earnings Ratio

Kidrony, M.*, Loadfi, W.

Market perception of the company's value affect earnings stability. The impact on earnings persistence conservatism, conservative accounting affects investors' understanding of the Information Content improves profits. In this study, the relationship between conservative accounting earnings persistence and price-to-earnings ratio is studied. For this purpose, panel data regression models based on the 160 companies listed on the stock exchange during the period 2001-2011 was estimated. The results showed that, consistent conservative companies with stable profits in corporate profits non-conservative fee is different. With increasing conservatism, earnings persistence increases. The price to earnings ratio to earnings, price-to-earnings ratio for profits conservative and non-conservative not the same. As well as the sustainability of earnings and price-to-earnings ratio of companies with conservative accounting provided by companies with a clear difference was observed unconditional conservatism.