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Dolgin, Elie. "In good company." Nature 552, no. 7683 (December 2017): S24—S25. http://dx.doi.org/10.1038/d41586-017-07425-z.
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Bem-Kozieł, Kornelia. "Korzyści z wprowadzenia zasad społecznej odpowiedzialności biznesu w przedsiębiorstwie." Przedsiębiorczość - Edukacja 4 (January 1, 2008): 249–59. http://dx.doi.org/10.24917/20833296.4.23.
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The corporate social responsibility a completely new idea until quite recently becomesmore and more indispensable in the company strategy. It is so because nowadays CSR isassociated with a series of benefits.The paper presents the very idea of social responsibility of business company as well asthe definition of stakeholders. It also shows profits from the using the CSR programs ina company. The last part of the paper presents results of the research that confirms CSR is notjust a philanthropic activity but also a factor that brings benefits to the company and its localcommunity
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Seroka, Katarzyna, and Teresa Święćkowska. "Relacje autorów z wydawcami w drugiej połowie XIX w. na przykładzie korespondencji z firmą wydawniczą Gebethner & Wolff." Z Badań nad Książką i Księgozbiorami Historycznymi 11 (December 29, 2017): 135–54. http://dx.doi.org/10.33077/uw.25448730.zbkh.2017.32.
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The Gebethner & Wolff company established in November 1857 was one of the biggest bookstores and publishing houses in Poland at the turn of 20th century. The company rendered its services to the most prominent writers of its times, among others: Józef Ignacy Kraszewski, Eliza Orzeszkowa and Władysław Reymont. The article aimed at presenting the history of the company from the perspective of its complex relationships with the authors. The issues of author’s creative autonomy, the publisher’s commercial approach to literature and professional fees were discussed. The presented research was based on the analysis of the correspondence between the authors and Gebethner & Wolff publishing house and it covered the period up till 1905.
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Byham, William C., and Jef Cox. "Hero Z: Empower Yourself, Your Co-Workers, Your Company." Journal For Healthcare Quality 18, no. 1 (January 1996): 40. http://dx.doi.org/10.1097/01445442-199601000-00011.
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Khaerunnisa, Indar, and Edy Cahyadi. "ANALISA KESEHATAN KEUANGAN PERUSAHAAN UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR KOMPONEN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2015)." Jurnal Ilmiah Binaniaga 13, no. 2 (May 7, 2019): 55. http://dx.doi.org/10.33062/jib.v13i2.299.
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The Indonesian government has set the motor vehicle industry as one of the priority industries of the national interest, economic growth, and increased productivity. In order for the survival of a company is maintained, then the management should be able to maintain or even more spur increased performance. Various analyzes were developed to predict the beginning of the bankruptcy of the company. One analysis is widely used today is the analysis of Altman Z-Score, which this analysis refers to the financial ratios of the company. The purpose of this study was to analyze the bankruptcy of the automotive components companies that go public in Indonesia Stock Exchange year period 2011–2015. This study used a sample of four companies from the automotive components sector. Source of data is done by using secondary data. The data is processed by the method of the Z-score formula Z = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 0,999X5. With the description of Z < 1,8 the company categorized into unhealthy/will be bankrupt, the value Z 1,8 < 2,99 the company is considered to be in the uncertain/grey area and the value of Z > 2,99 then the company is in a very healthy. In general, the results of these studies indicate that the four automtive components companies namely PT Astra Otoparts year 2011 value of Z = 14,67 year 2012 value of Z = 10,88 year 2013 value of Z = 13,90 year 2014 value of Z = 10,54 year 2015 value of Z = 4,94, PT Gajah Tunggal year 2011 value of Z = 5,72 year 2012 value of Z = 4,75 year 2013 value of Z = 3,10 year 2014 value of Z = 2,79 year 2015 value of Z = 1,58 and the average value of 2011-2015 periode Z = 3,59, PT Goodyear Indonesia year 2011 value of Z = 2,07 year 2012 value of Z = 2,44 year 2013 value of Z = 2,57 year 2014 value of Z = 2,02 year 2015 value of Z = 2,76, PT Indomobil Sukses Internasional year 2011 value of Z = 6,19 year 2012 value of Z = 3,99 year 2013 value of Z = 3,17 year 2014 value of Z = 2,59 year 2015 value of Z = 1,74. The average value 2011-2015 period showed 3 companies are in very healthy state and 1 company is in the uncertain/grey area. Keywords: Financial Ratio Analysis, Analysis of bankruptcy, Altman Z-Score Analysis, Automotive Components Company, Go Public.
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Sidorcuka, Irina, and Anna Chesnovicka. "METHODS OF ATTRACTION AND RETENTION OF GENERATION Z STAFF." CBU International Conference Proceedings 5 (September 23, 2017): 807–14. http://dx.doi.org/10.12955/cbup.v5.1030.
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The contemporary job market is facing the arrival of new type of employee –generation Z representatives, known as “digital natives”, who are described as technological, social, global and developed, the most connected, clever and educated generation thatever existed before, driven by social media, influenced by brands and musical culture. At the moment, this generation is considered to be two billion big.This study is looking at the existing methods of generation Z staff attraction and retention in the company Evolution (Latvia), where they make a majority. Further analyzing which of the methods are perceived as most efficient and which values of this generation are met by the company. Methods include company literature review, questionnaires and interviews. It was concluded the Gen Z have specific preferences in communication and can be reached through a variety of social platforms and special events provided by the company. As potential and current employees, they are not looking for life-long employment, put forward their specific values and expect the potential employer to attract them by meeting their needs in terms of flexible working hours, flexible (varied) jobs where their individuality can be applied, company excellent reputation, innovation, speed of change, platform for educational and promotional advancement, specific fringe benefits.
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Sakti, Barcha Handal, and Ely Kartikaningdyah. "TESTING BHANDARI Z-SCORE MODEL BANKRUPTCY PREDICTION USING CASH FLOW." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 2, no. 1 (April 11, 2018): 121–28. http://dx.doi.org/10.30871/jama.v2i1.728.
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This research aimed to know whether the predictor variables on Bhandari’s z-score model having discriminating power which in each of the group has significant difference. Sample which was being used to assist was the manufacture company that consisted of healthy company and the unhealthy company enrolled in Indonesia stock exchange in the period of 2012-2014. Sample collecting method used purposive sampling and cross section was the data used in this research. This research was conducted by using Multivariat Discriminant Analysis (MDA). The result of this study showed predictor variable that gave discriminating power which stood of quality of earning (EAQ), operating cash flow divided by current liabilities (OCFCL), operating cash flow margin (OCFM), and operating cash flow return on total assets (OCFA) in distinguishing the healthy and unhealthy company significantly.
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Sartika, Umi. "ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z SCORE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA." BALANCE Jurnal Akuntansi dan Bisnis 2, no. 1 (October 24, 2018): 117. http://dx.doi.org/10.32502/jab.v2i1.1165.
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ABSTRACTThe aim of this research is to test whether the altman model (z score) could be used to predict bankruptcy in the public companies in Indonesia Stock Exchange. Altman z score is one of the multivariate analysis-model which is useful to predict the company bankruptcy with the trusted accuracy level. This sample selection was done by purposive judgement sampling method. The sample used was 16 companies from all public company listed in the Indonesia Stock Exchange (IDX) periode 2012-2016. While the source of this research data was collected from the company financial reporting in Indonesia Stock Exchange (IDX). The data was processed by the method of the z score formula Z = 1,2X1 + 2,4X2 + 3,3X3 + 0,64X4 + 1,0X5. With the description of Z <1,81 the company categorized into companies that will be bankrupt, the value Z 1,81< 2,99 then the company is considered to be in the grey area of bankrupt enterprises the possibility area and some are not, and the value of Z > 2,99 the the company is is a very healthy state so that the probability of bankruptcy is very little going on. The result of this research shows that almost of the public companies are in the bankrupt position with the different bankruptcy level
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Ariatma, Anugrahwati. "ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PT EXPRESS TRANSINDO UTAMA (TAXI), TBK." RISTANSI: Riset Akuntansi 1, no. 1 (January 17, 2021): 36–44. http://dx.doi.org/10.32815/ristansi.v1i1.342.
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This study aims to determine and analyze bankruptcy predictions at PT Express Transindo Utama (TAXI) Tbk using the Altman Z-score model, whether PT Express Transindo Utama (TAXI) Tbk is experiencing symptoms of financial problems and is in the bankrupt category or is included in the non-bankrupt category based on interpretation of the Altman Z-score model. The type of data used in this research is quantitative and the data source used is secondary data. The analytical tool in this study using the Altman Z-score model. From the results of the analysis based on calculations that have been carried out on the financial statements of PT Express Transindo Utama (TAXI) Tbk in 2015 and 2016 the company is included in the gray area category because the Z-score shows a value of 1.1 <Z <2.6. But in 2017 and 2018 the Z-score shows a Z value <1.1, so the company is in the bankrupt category or the company is experiencing serious financial problems. This is due to the larger current debt of the company compared to the current assets of the company as well as the less than maximum revenue earned and the large operating costs of the company. Companies can overcome this by reducing debt and increasing revenue.
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Rybak, Aurelia, and Ewelina Włodarczyk. "JAVA application to support the coal company employee database." Nowoczesne Systemy Zarządzania 13, no. 4 (December 17, 2018): 77–87. http://dx.doi.org/10.37055/nsz/129476.
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W artykule zaprezentowano projekt bazy danych, w której przechowywane są informacje na temat pracowników dołowych spółki węglowej oraz aplikacji z języku Java (JDBC). Aplikacja ma za zadanie ułatwić pracownikom spółki węglowej obsługę bazy danych. Program umożliwia przeglądanie, przeszukiwanie bazy danych, dodawanie i usuwanie rekordów z bazy. Program oraz baza powstały w celu ułatwienia spółkom węglowym elastycznego zarządzania zasobami ludzkimi. To z kolei niezwykle istotne zagadnienie z punktu widzenia kosztów całkowitych produkcji węgla kamiennego. Dodatkowo biorąc pod uwagę zmiany wydajności pracy związane z sezonowością popytu na węgiel kamienny rozwiązanie przedstawionego w artykule problemu jest kluczowym aspektem mogącym poprawić kondycję finansową spółek węglowych. Celem pracy było utworzenie narzędzia, którego zastosowanie z całą pewnością umożliwiłoby ograniczenie lub całkowite wyeliminowanie problemów spółek węglowych związanych z przerostem lub niedoborem zatrudnienia w poszczególnych miesiącach roku, a co za tym idzie zbędnych kosztów zatrudnienia. Jest to niezwykle istotne biorąc pod uwagę, iż koszty te stanowią około 40% kosztu całkowitego produkcji.
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Gusakova, Zh Yu, A. V. Nupreichik, I. V. Pavlov, and O. A. Timoshenko. "Production of GK transformer OilatanKhK company." Chemistry and Technology of Fuels and Oils 46, no. 1 (April 23, 2010): 34–36. http://dx.doi.org/10.1007/s10553-010-0181-z.
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Putro, Bramantiyo Eko, and Fajar Pratama. "Analisis Model Prediksi Kebangkrutan Industri Garmen dengan Menggunakan Metode Altman Z- Score." Jurnal Media Teknik dan Sistem Industri 1 (December 26, 2017): 1. http://dx.doi.org/10.35194/jmtsi.v1i0.45.
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Abstract— PT. Eastern Modern Apparel is engaged in garment production. The company has experienced financial constraints. This is marked by the dismissal of some employees. Research is done to determine the prediction of bankruptcy of the company. Methodology that has been done in this research are conducting interviews with the company, field study, financial data retrieval. The step is done to meet the data needs in the next step. The next step is data processing using Altman Z-Score method. Processing consists of X1 = Working Capital Ratio against Total Assets, X2 = Retained Earnings Ratio against Total Assets, X3 = EBIT Ratio against Total Assets, X4 = Market Equity Value Threshold on Book Value of Debt. X5 = Sales to Total Assets. Processed data is in the period 2014, 2015, and 2016. The process produces Z-Score value for each period. Z-Score calculation results in the period 2014 = 3.91, 2015 = 3.19, and 2016 = 2.83. While the limits of healthy company according to calculations Almant Z-Score of> 2.675. Then the results of Altman Z-Score calculations on the company is said to be healthy, because the results exceed the limits of the healthy category. However there is a decrease of each period.Keywords: Corporate Financial Performance, Altman Z-Score, Healthy Company
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Sørensen, Karsten Engsig. "Enforcing EU Company Law: Requirements and Limitations in Implementing Penalties for Infringements of EU Company Law." European Business Organization Law Review 18, no. 4 (October 16, 2017): 701–31. http://dx.doi.org/10.1007/s40804-017-0085-z.
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Lizarzaburu, Edmundo R., Luis Berggrun, and Jhony Ostos. "Z – Altman Review The Case of Beverage Company in Latam." Research in Business and Management 1, no. 2 (June 6, 2014): 81. http://dx.doi.org/10.5296/rbm.v1i2.5779.
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Gawrysiak-Zabłocka, Aleksandra. "NIEMIECKA USTAWA O SPÓŁCE Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ – NAJNOWSZE ZMIANY." Zeszyty Prawnicze 8, no. 2 (June 25, 2017): 191. http://dx.doi.org/10.21697/zp.2008.8.2.08.
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The German Private Limited Liability Act – Recent ChangesSummaryThe Gesellschaft mit beschränkter Haftung (GmbH – Private Limited Company) is the most popular organizational form for businesses in Germany – numbering almost one million entities. Nevertheless, few changes had been made since its inception in the late 19th century, leading to complex case law. Moreover, in the famous Centros case the ECJ decided that a businessperson may legally incorporate his or her business anywhere in the European Union, even if this happens for the sole reason of avoiding a stricter national corporate regime. As a result many Germans decided to establish company in U.K. because Ltd. legal regime was by no means more transparent and accessible than the GmbH legal regime (no requirement of minimum share capital). In such a situation, after long discussions, German parliament adopted Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG – Law for the Modernisation of the German Limited Liability Company Law and the Prevention of Misuse) which came into force on the 1 November 2008. In the article some of the most important features of the new GmbH-Recht are analyzed. Changes in German law could be an important inspiration for Polish legislator since the discussion on how to make Polish spółka z ograniczoną odpowiedzialnością more competitive and how to prevent abuse of company law is currently underway in our country.
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Bergman, John. "Oto Ja: Semiotyka maski w pracy amerykańskiego zespołu Geese Theatre Company." Pamiętnik Teatralny 68, no. 2 (September 1, 2019): 53–64. http://dx.doi.org/10.36744/pt.76.
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John Bergman jako twórca zespołu teatralnego Geese Theatre Company USA i współtwórca Geese Theatre Company UK od prawie czterdziestu lat, w różnych miejscach na świecie, na wielu kontynentach (Ameryka Północna, Europa, Australia) prowadzi terapię dla osadzonych mężczyzn, kobiet i młodocianych, wykorzystując transformacyjne możliwości teatru. W publikowanym tekście pokazuje swoją drogę twórczą od pracy artystycznej w teatrach alternatywnych do działań dramaterapeutycznych i artystycznych prowadzonych w więzieniach. Odsłania kulisy narodzin autorskiej metody pracy z maskami (metody Geese Theatre Company) i jej ogromne znaczenie w pracy teatralnej z więźniami, zarówno w Stanach Zjednoczonych, na wyspach brytyjskich (Geese Theatre Company UK), jak i w innych krajach. Wyjaśnia, że stosowana przez niego i jego zespoły metoda pracy teatralnej narodziła się z konkretnego doświadczenia – z międzyludzkiego spotkania, w którym połączenie wcześniej nieuwzględnianych indywidualnych perspektyw doprowadziło do odkrycia zaskakujących i skutecznie działających rozwiązań. Wkład osób osadzonych oraz ich bliskich w narodziny podstawowego narzędzia pracy, jakim dla Geese Theatre Company jest maska, pozostaje niekwestionowany.
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Leśniak, Marek. "Jeszcze o wątpliwościach dotyczących funkcjonowania spółki z ograniczoną odpowiedzialnością utworzonej za pomocą normatywnego wzorca umowy." Przegląd Prawa i Administracji 112 (August 2, 2018): 141–52. http://dx.doi.org/10.19195/0137-1134.112.9.
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SOME FURTHER DOUBTS ABOUT FUNCTIONING OF THE LIMITED LIABILITY COMPANY MADE BY NORMATIVE TEMPLATE OF ARTICLE OF ASSOCIATION AVAILABLE IN THE IT SYSTEMThe study contains comments on the issue of the sale of shares and an increase of the capital in the e-limited liability company resulting from the possibility of covering the share capital after the registration of the company, which is a solution different from the traditional model of a Polish limited liability company. The purpose of the paper is primarily to determine whether it is possible to sell shares before covering the share capital and to pass a resolution to increase the share capital before full coverage in the e-limited liability company.
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Yati, Sri, and Katarina Intan Afni Patunrui. "ANALISIS PENILAIAN FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN (Z-SCORE) PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 5, no. 1 (July 27, 2017): 55. http://dx.doi.org/10.30871/jaemb.v5i1.275.
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This study aims to observe the financial distress assessment for pharmaceutical companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. The sample is selected using purposive sampling method. Ten pharmaceutical companies were selected with the criteria listed in the Indonesia Stock Exchange (BEI) and regularly published financial reports in 2013 until 2015. Secondary data was derived from www.idx.co.id site. The results indicate that the Altman Z-Score model can be implemented in detecting the possibility of financial distress in the pharmaceutical company. Working capital to total assets and book value equity to book value of total debt are two determinant variables which is determining the decrease in Z-score value in this research. One from ten companies have the lowest value of the Z-Score and experiencing financial distress. For two years, the company is in distress zones but in the third year, the company is managed to increase the value of the company and included in the gray zones. This company must continue to strive in order to stabilize the company's financial and asset utilization to obtain maximum profit, and until it was declared as a healthy company.
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Haris, Haris, Olfebri Olfebri, and Riza Lestari. "Memprediksi Tingkat Kelangsungan Usaha PT KAI Melalui Pendekatan Altman Z-Score." JURNAL MANAJEMEN TRANSPORTASI DAN LOGISTIK 3, no. 1 (July 25, 2017): 89. http://dx.doi.org/10.25292/j.mtl.v3i1.141.
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PT. Kereta Api Indonesia (PT. KAI) a State Owned Enterprises which currently is one of the major players in the ground transportation services industry has long been actively involved in the business of land transportation services. This study is limited in the scope of the analysis of the ratio-financial analysis, and then formulated using Alman z-score method. Ratio analysis is done based on financial data obtained from PT. Kereta Api Indonesia Indonesia ranging from 2012 to 2013. Then the figures obtained will be correlated with theories relevant financial, in order to obtain valid results that can be scientifically defensible. Furthermore, a comparison test as a reference in determining the potential failure of the items in the financial statements, and determine which of the posts have a strong and significant correlation. Media that can be used to examine the health condition of the company was a financial report consists of the Balance Sheet or Statement of Profit / loss, or results of operations, Cash Flow Statement, Statement of Changes in Financial Position. The financial reports produced by the management of a company is the end result of the process of business activities undertaken by the existing components in the company. The financial statements are made to account for the activities of the company to the owner and provide information about the financial position of the company has been achieved against the parties concerned.
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Mili, Mehdi, Sami Gharbi, and Frédéric Teulon. "Business ethics, company value and ownership structure." Journal of Management and Governance 23, no. 4 (June 29, 2019): 973–87. http://dx.doi.org/10.1007/s10997-019-09475-z.
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Serdyuk, F. I. "55 Years of the Angarsk Petrochemical Company." Chemistry and Technology of Fuels and Oils 44, no. 2 (March 2008): 81–83. http://dx.doi.org/10.1007/s10553-008-0028-z.
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Frąckowiak, Józef. "Uchwała zgromadzenia wspólników spółki kapitałowej sprzeczna z ustawą." Przegląd Prawa i Administracji 114 (August 10, 2018): 475–87. http://dx.doi.org/10.19195/0137-1134.114.30.
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RESOLUTION OF THE SHAREHOLDERS’ MEETING OF A COMPANY CONTRARY TO THE LAWIn doctrine and jurisprudence, serious doubts arise in the context of the regulations concerning the situation in which resolution of the shareholders’ meeting of a company is contrary to the law. The main problem arises due to the unexplained relationship between the resolution of the shareholders’ meeting of companies, or more broadly by the resolution of the legal and statutory bodies, and the legal act. A derivative of this dispute is the ongoing dispute over whether the decision stating the contradiction of the resolution with law is of a constitutive nature, or whether it only states that the resolution has not had any legal eff ects since its adoption.
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Kakauhe, Anastasya Claudio Inri, and Winston Pontoh. "ANALISIS MODEL ALTMAN (Z-SCORE) DALAM MENGUKUR KINERJA KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014." ACCOUNTABILITY 6, no. 1 (June 20, 2017): 18. http://dx.doi.org/10.32400/ja.16023.6.1.2017.18-27.
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The purpose of this research to prediction bankruptcy on company for 5 (five) financial period 2010 to 2014 using the Altman Z-Score Model. The sampling technique used is using purposive sampling technique with the sampling criteria is a company manufacturing consumer goods industry sector listed in Indonesia Stock Exchange (BEI) and publish regular financial statements for 2010-2014. These results indicate that the model atlman Z-Score can be implemented in companies manufacturing consumer goods industry sector and can be grouped in three categories: companies which indicated that are in the healthy category, the company indicated in the category gray areas or potential bankruptcy and enterprise indicated in the category bankrupt. Suggestions for the company, as indicated in the category bankrupt and gray areas or potential bankruptcy, it's worth making improvements to the sales and performance of the company in order to reduce the decline in the sales and the decline of the assets that would result in losses. Meanwhile, the company indicated in the category of healthy, should continue to maintain and improve the performance of the company in order to avoid losses.Keywords : Bankcruptcy, Altman Z-Score
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Chomać-Pierzecka, Ewa. "Power of capital as the determinant of innovativeness of the company." Nowoczesne Systemy Zarządzania 13, no. 3 (September 24, 2018): 195–207. http://dx.doi.org/10.37055/nsz/129502.
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Istnieje powszechne przekonanie, że innowacyjność i wszelkie działania na rzecz jej rozwoju mocują pozycję konkurencyjną przedsiębiorstwa. Przyjmuje się zatem, że proinnowacyjne aktywności są ważne, wartościowe – bez względu na obszar działania podmiotu, jaki działalność ta obejmuje. Problematyka innowacyjności wyrasta z prorozwojowych potrzeb przedsiębiorstwa, kreowanych - z zasady, na tle poszukiwania nowości w obszarze dostarczanej na rynek oferty. Z drugiej strony potrzeba ta wiąże się z poszukiwaniem rozwiązań na rzecz prowadzenia działalności – nowoczesnych, wyróżniających formuł zarządczych, dających pole generowania nowych – szeroko rozumianych wartości. Działalność innowacyjna stymulowana być może indywidualnie przez przedsiębiorstwo. Może być też prowadzona w ramach szeroko pojętej współpracy świata nauki z biznesem, transformującej naukowe założenia na biznesowe pomysły. Artykuł dotyczy problematyki innowacyjności przedsiębiorstw. Jego celem jest analiza aktywności nowatorskich realizowanych na poziomie przedsiębiorstwa, napędzanych jego szeroko ujmowanym kapitałem i wpływ tychże na pozycję konkurencyjną podmiotu. Podjęty temat badawczy został zrealizowany w oparciu o krytyczną analizę dostępnej literatury przedmiotu, wraz z wnioskowaniem.
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Matturungan, Nur Hasbullah, Budi Purwanto, and Abdul Kohar Irwanto. "MANUFACTURING COMPANY BANKRUPTCY PREDICTION IN INDONESIA WITH ALTMAN Z-SCORE MODEL." Jurnal Aplikasi Manajemen 15, no. 1 (March 1, 2017): 18–24. http://dx.doi.org/10.18202/jam23026332.15.1.03.
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Silvan, Andi. "Financial Statement Ratio Analysis to Predict Bankruptcy nn Company Registered in BEI - Jakarta (Altman Z-Score Method and Zmijewski)." Hasanuddin Economics and Business Review 3, no. 3 (February 29, 2020): 122. http://dx.doi.org/10.26487/hebr.v3i3.2188.
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AbstractThis study takes the topic of predicting corporate bankruptcies. This research dqlam use traditional methods Altman Z-Score and Zmijewski. The purpose of this study was to obtain in-depth information about predicting bankruptcy of companies that are not necessarily directly to bankruptcy, but there is financial distress.Based on the results of research conducted on the four (4) non industrial manufacturing company listed on the Indonesia Stock Exchange (BEI). Obtaining the value z-score represents the average company are in good condition, which means no financial distress. Acquisition value of x-score has a value of less than 0 (zero) which means that the company is in good condition and is predicted not experiencing financial difficulties. This study led to the conclusion that the Altman Z-Score and Zmijewski method can be used to predict corporate bankruptcy. Keywords: Financial Ratios, Bankruptcy, Company.
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Grześków, Mateusz. "The concept of the public company under Polish corporate law." Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 29 (September 30, 2019): 63–76. http://dx.doi.org/10.19195/1733-5779.29.5.
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This paper is dedicated to the issue of the notion of the public company in Polish corporate law. This term, contrary to foreign legal systems, is detached from the fact of whether a given company’s shares are listed on the stock exchange, as it is based solely on the technical aspect of whether shares are issued in dematerialized form. This approach should be deemed inappropriate. First of all, it blurs the distinction between a public company and a private company as it does not at all address in substance the nature of listed companies. Secondly, it introduces into the legal system an obsolete category of public companies which are not equivalent to listed companies. Thirdly, the legislator wrongly adopts the private joint-stock company as the model joint-stock company in the Code of Commercial Companies the “CCC” instead of its variant listed on the stock exchange. Consequently, a company which in practice has more in common with a limited liability company than with a listed company has been adopted as a model of a pure capital company. Due to these reasons it is the author’s proposition to redefine the public and private company within the CCC and the capital markets regulation. This paper describes and positively assesses recent legislative proposals concerning the redefinition of the public company through linking its nature with the fact of its shares’ admission to public trading. Koncepcja spółki publicznej w polskim prawie spółekNiniejszy artykuł został poświęcony analizie ujęcia „spółki publicznej” w polskim prawie handlowym, które w odróżnieniu od systemów prawnych państw obcych oderwane jest od faktu notowania akcji danej spółki na giełdzie papierów wartościowych, gdyż zostało oparte wyłącznie na technicznym aspekcie formy dokumentowej akcji. Ujęcie to należy uznać za błędne z kilku przyczyn. Po pierwsze, prowadzi ono to zatarcia granicy między spółką publiczną a spółką prywatną w ten sposób, że w ogóle nie odnosi się ono merytorycznie do specyfiki funkcjonowania spółek giełdowych. Po drugie, wprowadza do systemu prawnego zbędną kategorię spółek publicznych, która nie jest równoważna z kategorią spółek giełdowych. Po trzecie, ustawodawca błędnie przyjmuje, że modelową spółką akcyjną w kodeksie spółek handlowych jest jej podtyp niepubliczny w miejsce podtypu publicznego, przez co za wzorzec spółki kapitałowej przyjęto spółkę, którą w praktyce obrotu więcej łączy ze spółką z ograniczoną odpowiedzialnością niż ze spółką giełdową. Z tych względów postuluje się przedefiniowanie tych kategorii w obrębie kodeksu spółek handlowych oraz prawa rynku kapitałowego. Artykuł omawia oraz aprobuje wytyczony kierunek reformy prawa rynku kapitałowego, zgodnie z którym ma dojść do zredefiniowania pojęcia spółki publicznej przez powiązanie jej istoty z faktem dopuszczenia jej akcji do obrotu giełdowego.
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Barański, Michał, and Iwona Gredka-Ligarska. "O strukturze związków zawodowych po nowelizacji prawa związkowego z dnia 5 lipca 2018 r." Studia Iuridica 78 (May 29, 2019): 24–39. http://dx.doi.org/10.5604/01.3001.0013.2098.
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This study is an analysis of the existing regulations regarding the construction of the trade union organization, the mechanism for raising objections regarding the number of members of the trade union organization and the representativeness of trade unions. The latest amendment to the Trade Unions Act, introducing a change in the coalition law in trade unions, modifies the structure of the trade union organization at the same time. Also the criteria for establishing representativeness of a company or supra-company trade union organization have been materially amended. As regards supra-company trade union organizations, the threshold of representativeness has been increased from 10% to 15% per total of not just employees, as previously, but all persons performing paid work and covered by the scope of a given organization’s statute. Also on the company level the percentage thresholds of representativeness have been increased. In addition, the legislator introduced a new type of representativeness, which may be described as employee representativeness.
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Hilyatin, Dewi Laela. "ANALISIS PREDIKSI POTENSI KEBANGKRUTAN PADA PT BANK MUAMALAT INDONESIA Tbk PERIODE 2012-2016 DENGAN MENGGUNAKAN METODE ALTMAN MODIFIKASI." El-jizya : Jurnal Ekonomi Islam 5, no. 2 (December 30, 2017): 287–324. http://dx.doi.org/10.24090/ej.v5i2.1884.
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Abstract
Bankruptcy is a very essential issue that every company should be aware of. Bankruptcy of a company can be minimized by advanced prediction; such as analyzing the financial statements. This study discusses the financial performance of PT Bank Muamalat Indonesia Tbk, which indicates that there is a degression in some number of financial ratios, the closing of offices and firing of employees in 2012-2016, causing he fact that BMI must pay attention and improve its financial performance and anticipate the existence of a bankruptcy in the company.
Based on Altman analysis modification for financial performance of PT Bank Muamalat Indonesia Tbk in 2012-2016, it found Z-Score value of 0,825, 0,659, 1,243, 0,982 and 0,892. Based on Z-Score criteria, PT Bank Muamalat Indonesia Tbk is predicted to experience problems in management and financial structure and also in potentially bankruptcy due to Z-Score value <1,1 while the highest Z-Score value is in 2014, which shows the value of Z-Score>1,1 and <2,6, which means the company is in the gray area, meaning the company’s category is not said to be bankrupt and also not healthy.
Keywords: Bankruptcy, Altman Modification Method
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Hikmah, Hikmah. "Prediksi Kebangkrutan Dengan Altman Z-Score dan Harga Saham pada Perusahaan Manufaktur." Perisai : Islamic Banking and Finance Journal 2, no. 2 (January 28, 2019): 121. http://dx.doi.org/10.21070/perisai.v2i2.1630.
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Bankruptcy Prediction With the Altman Z-Score Method and the stock price on Manufacturing Company. This research aims to analyze the bankruptcy prediction on stock prices in manufacturing company of basic industry sector and chemical sub-sector of metals that listed in Indonesia Stock Exchange for the period of 2015-2017. The sampling method was done with purposive sampling which then determined 15 companies as sample. Sources of data used are secondary data in the form of financial report published in BEI. Data analysis used data panel regression using eviews version 8. These result shows that Altman Z-Score variable: 1) Working capital to total assets, 2) Retained earning to total assets, 3) Earning before interest and taxes to total assets, 4) Market value of equity to book value of total debts, and 5) Sales to total assets significantly influence stock prices in the metal subsector on the Indonesia Stock Exchange, the average company is in the gray area
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., Irwansyah. "BANKRUPTCY PREDICTION OF THE COMPANY USING ALTMAN Z–SCORE METHOD FOR THE CONVENTIONAL BANKS REGISTERED IN THE INDONESIA STOCKS EXCHANGE (BEI)." Management Journal of Binaniaga 2, no. 02 (December 31, 2017): 11. http://dx.doi.org/10.33062/mjb.v2i02.132.
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This study was conducted to prove the accuracy of bankruptcy prediction of Altman Z-Score model on conventional banks listed on the Indonesia Stock Exchange. The data used in this study is secondary data obtained from the annual financial statements of conventional banks during the period of 2013-2016 mentioned on the official website of the Indonesia Stock Exchange. The data analysis technique used is bankruptcy prediction of Altman Z-Score model, using five variables representing liquidity ratios X1, profitability ratios X2 and X3, and activity ratios X4 and X5. The formula Z-score = 1.2X1 + 1.4X2 + 3.3X3 + 0.6X4 + X5. When Z-Score criteria is Z > 2.90 it is categorized as a healthy company. Z-Score between 1.23 to 2.90 is categorized as a company in area. While Z-Score Z < 1.23 is categorized as a potential bankrupt company. Based on the results of the research, Z-Score analysis that has been done in the period of 2013-2016 indicating that most conventional banks are predicted bankrupt. The lowest score of the Z-Score is 1.23. Only one Bank Jtrust Indonesia Tbk (BCIC bank code) is in a healthy category. Bank Mandiri (Persero) Tbk with BMRI bank code, has been increasing from the prediction of bankruptcy category to the prediction of gray area category.Keywords: Altman Z-Score, Conventional Banks Listed on BEI 2013-2016, Prediction of Bankruptcy.
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Surono, Yunan, and Sindy Dwiroro Pangestu. "Analisis Kinerja Keuangan Sektor Manufacture dengan Multiple Discriminant Analysis Bankcruptcy Model di Bursa Efek Indonesia Periode 2014 – 2017." J-MAS (Jurnal Manajemen dan Sains) 4, no. 2 (October 25, 2019): 298. http://dx.doi.org/10.33087/jmas.v4i2.111.
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This research aims to prove the financial performance of Manufacture sector with Multiple Discriminant Analysis Bankruptcy Model when measured using the Altman's Z-score first model, Altman's Z-score revision and Altman's Z-score modifications, Springate model and Zmiejewski model as well as to get the stocks that have the best performance based on the model. In this research the population used is the stock sector manufacturing group on the Indonesia Stock Exchange in the year 2014 – 2017 as many as 166 issuers manufacture. This research sample is the manufacture sector company, which provides complete data, and has a total asset of positive value and fluctuates as many as 22 companies. This form of research is an explolanatoris research (explanatory Research). The results showed, that based on the first Altman's Z-score model, in 2014 the company's performance in a healthy or not bankrupt category was 31.82%, while the company had a gray performance of 22.73%, as for The company's performance with the category broke by 45.45%. In 2015 the company's performance with a healthy category of 27, 27, 82%, a company that had a gray performance of 27.27%, the company's performance of the category went bankrupt by 45.45%. In 2016 the company's performance with a healthy category of 22, 73, 82%, the company had a gray performance of 36.36%, as for the performance of the company with the category bankrupt by 36.36%. In 2017 the company's performance with a category of 40.91%, the company has a gray performance of 22.73%, as for the performance of the company with the category bankrupt by 36.36%. Based on the model Altman Z-Score revision can be concluded that in 2014 the company's performance with a healthy category of 31.82%, a company that has a gray performance of 54.55%, as for the performance of the company with the category bankrupt 13.64%. Year 2015 the performance of the company with a healthy category of 27.27%, the company has a gray performance of 54.55%, the company with the category went bankrupt by 18.18%. Year 2016 the company's performance with a healthy category of 45.45%, while the company has a gray performance of 36.36%, the company with the category went bankrupt by 18.18%. Year 2017 the performance of the company with a healthy category of 50.00%, the company that has a gray performance of 31.82%, the performance of the company with the category bankrupt by 18.18%. Based on the model of Altman Z-score modification can be concluded, namely in 2014 the performance of the company with a healthy category of 72.73%, the company that has a gray performance of 22.73%, as for the performance of the company with the category bankrupt of 4.55%. In 2015 the company's performance with a healthy category of 72.73%, while the company had a gray performance of 18.18%, as for the company's performance in the category went bankrupt by 9.09%. In 2016 the company's performance with a healthy category of 77.27%, the company had a gray performance of 13.64%, the company's performance in the category went bankrupt by 18.18%. In 2017 the company's performance with a healthy category of 81.82%, while the company had a gray performance of 13.64%, as for the company's performance in the category went bankrupt by 4.55%. Based on Springate model can be concluded, namely in 2014 the performance of the company with a healthy category of 59.09%, while companies that have a gray performance is not there, as for the performance of the company with the category bankrupt by 40.91%. In 2015 the company's performance with a healthy category of 50.00%, while companies that had a gray performance did not exist, the performance of the company with the category went bankrupt by 50.00%. In 2016 the company's performance with a healthy category of 59.09%, while companies that have a gray performance does not exist, as for the performance of the company with the category bankrupt by 40.91%. In 2017 the company's performance with a healthy category of 63.64%, while companies that have a gray performance does not exist, as for the performance of the company with the category bankrupt by 36.36%. Based on Zmiejewski model can be concluded, in 2014 to 2017 the performance of companies with a healthy or not bankrupt category is 100%, while companies that have a gray performance does not exist, as for the performance of the company with Bankruptcy category does not exist. Stocks that have the best performance based on each multiple discriminant analysis bankruptcy models respectively, namely INTP, CEKA, MERK, GGRM, LMSH, CPIN, MLBI, IKBI, TRIS UNIC and INDF, who have never experienced bankruptcy or in financial distress.
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Sasongko, Hendro, May Mulyaningsih, and Obed Fernando Harefa. "MENGINTIP KONDISI PERUSAHAAN MELALUI “GOING CONCERN”." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 5, no. 2 (May 31, 2020): 229–42. http://dx.doi.org/10.34204/jiafe.v5i2.1887.
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The research sample consisted of 3 companies with a five year observation period. This research purposed to examine the effect of financial health and company growth on going concern audit opinion either partially or simultaneously. The population of this research is six cement sub-sector companies listed on the Indonesia Stock Exchange from 2013-2017. Data is processed with the Altman Z Score using Binary Logistic Regression analysis tools. The test results show that the financial health condition of the company, which is proxied by the Altman Z Score, significantly influences the acceptance of going concern audit opinion. Company growth, which is proxied by the Sales Growth Ratio, has a significant effect on ongoing concern audit opinion. The condition of financial health and company growth jointly influence the acceptance of going concern audit opinion.
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Dewi, Erwita. "PREDIKSI TINGKAT KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR Di BURSA EFEK INDONESIA TAHUN 2014-2015." Jurnal Sains Sosio Humaniora 1, no. 2 (December 15, 2017): 156–73. http://dx.doi.org/10.22437/jssh.v1i2.4298.
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This study aims to determine the financial statements prior to the bankruptcy can be used to predict the rate of bankruptcy with Altman Model and Foster on coal mining company listed on the Indonesia Stock Exchange. Model classification Altman Z score Z score> 2.90 is classified as a healthy company, while the company has a Z score <1.20 were classified as potentially bankrupt company. Furthermore, scores between 1.20 to 2.90 is classified as a company in the gray area or the gray area. While the Model Z score Foster use the "Cut-off Point" Z = 0.640, so companies that have Z < 0.640 belongs to a group of companies that go bankrupt, while if Z > 0.640 included in the group of companies that are not bankrupt. After that tested the difference between the predicted results using independent samples t test. The results of the analysis of financial ratios and Foster Altman model proved capable of predicting corporate bankruptcies coal mining sector in Indonesia Stock Exchange in 2014-2015. Results Zscore Altman bankruptcy prediction for the year 2014-2015 shows an increase in predictive companies entering bankrupt category. In 2014 by 22% (there are four companies that PT.BUMI Resources Tbk, PT.Darma Henwa Tbk, PT.Delta Dunia Makmur Tbk and PT.Perdana Karya Perkasa Tbk), and in 2015 by 44% (there are eight companies, namely PT. Adaro Energy Tbk, PT.Atlas Resources Tbk, PT. Bumi Resources Tbk, PT. Darma Henwa Tbk, PT. Delta Dunia Makmur Tbk, PT.Perdana Karya Perkasa Tbk, PT.Petrosea and PT. Golden Eagle Energy Tbk). Foster Zscore bankruptcy prediction results for the year 2014-2015 shows that there is consistency predictive companies entering bankrupt category. Year 2014-2015 by 28% (there are five companies that PT.Atlas Resources Tbk, PT.Baramulti Sukses sarana Tbk, PT. Bayan Resources Tbk, PT. Darma Henwa Tbk and PT. Perdana Karya Perkasa Tbk). Both models are Zscore Altman bankruptcy prediction and Zscore Foster in this study proved to be no different in corporate bankruptcy prediction results were proved by analysis of independent sample t test.
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Suhendi, Andreas. "Analisis Altman Z-Core pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 13, no. 2 (October 1, 2012): 135–48. http://dx.doi.org/10.47768/gema.v13i2.240.
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This research aims to know the financial performance of companies with the Altman Z-Score Model in the Automotive Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. The research method used in this study is a descriptive method with data analysis techniques using the financial ratio method. The results showed that PT. Astra International Tbk, PT. Astra Otoparts Tbk, PT. Gajah Tunggal Tbk and PT. Indospring Tbk is safe from the threat of bankruptcy, while the highest average Z-Score is achieved by PT Selamat Sempurna Tbk and the lowest average Z-Score is achieved by PT Indomobil Sukses International Tbk. Thus, the Company is expected to maintain company liquidity, restructure debt, minimize receivables, increase profit levels and maximize marketing in order to increase sales so that the potential for financial distress in the company can be minimized.
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Marciniak, Aneta. "Możliwości zagospodarowania odpadu pofermentacyjnego z biogazowni." Studia Ecologiae et Bioethicae 12, no. 2 (June 30, 2014): 123–33. http://dx.doi.org/10.21697/seb.2014.12.2.07.
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Currently, there is no harmonized approach across the EU to categorize digestate as a waste or a full-value product. Instruments such as the "End-of-Waste" (EoW) may enable its exclusion from the scope of the Waste Framework Directive. Digestate can be an attractive fertilizer and provide an additional source of income for producers, subsequently eliminating the costs of its disposal. According to current legislation and the status of the market in Poland, digestate is usually treated as a by-product requiring disposal and causing additional outlays for a company. This article presents the valid regulations concerning the possibilities of the agricultural application of digestate.
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Digón-Regueiro, Patricia. "The outdated Disney world: A proposal of critical analysis to work on at school." Comunicar 13, no. 26 (March 1, 2006): 163–69. http://dx.doi.org/10.3916/c26-2006-25.
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The image of innocence and the defence of moral values that Disney company sells make any attempt of a critical analysis of products such as Disney cartoon movies quite difficult. However, Disney culture fills up our lives aiming not only at entertaining but also educating us in some clearly conservative values. In this paper, stereotypes and values transmitted by these media products are reviewed and a specific proposal of analysis to work on at schools is presented. La imagen de inocencia y defensa de la moral que nos vende la megacompañía Disney dificulta un análisis crítico de productos como las películas Disney de dibujos animados. Sin embargo, la cultura Disney impregna nuestras vidas buscando no sólo entretener sino también educar en determinados valores claramente conservadores. En este artículo se revisan los estereotipos y valores que se transmiten en estos productos mediáticos y se presenta una propuesta de análisis concreta para trabajar en la escuela.
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Setyaningrum, Kristina Dewanti, Apriani Dorkas Rambu Atahau, and Imanuel Madea. "ANALISIS Z-SCORE DALAM MENGUKUR KINERJA KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN MANUFAKTUR PADA MASA PANDEMI COVID-19." Jurnal Riset Akuntansi Politala 3, no. 2 (December 29, 2020): 74. http://dx.doi.org/10.34128/jra.v3i2.62.
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A manufacturing company is a business entity whose main activity is to process raw materials into finished goods, therefore they have a sale value. During the covid-19 pandemic, many manufacturing companies were threatened with bankruptcy. That is because the company’s performance has decreased. The purpose of this research is to compare how big the opportunities of PT. Astra International, PT. Mandom Indonesia, PT. Gudang Garam, and PT. Sri Rejeki Isman bankruptcy as a result of covid-19 by using the Altman z-score model. Financial distress is a situation where a company experiences liquidity difficulties or the ability to fulfill its obligations. Based on the results of PT. Astra International from 2016 to 2020 in the first quarter was potentially bankruptcy, while in the second quarter the company was based on the grey area. PT. Mandom Indonesia both in the first quarter and second quarter in healthy. PT. Gudang Garam in first quarter and second quarter in the grey area. PT. Sri Rejeki Isman in the first quarter and second quarter classified as a potentially bankrupt company.
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Cooper, Ashley E., Dalia L. Diab, and Kortni M. Beeson. "Why Spelling Errors Matter: Online Company Reviews and Organizational Attraction." Corporate Reputation Review 23, no. 3 (August 2, 2019): 160–69. http://dx.doi.org/10.1057/s41299-019-00075-z.
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Super, John D. "The Precious Metal Loop, Costs from an Operating Company Perspective." Topics in Catalysis 53, no. 15-18 (May 25, 2010): 1138–41. http://dx.doi.org/10.1007/s11244-010-9547-z.
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Aobdia, Daniel. "Employee mobility, noncompete agreements, product-market competition, and company disclosure." Review of Accounting Studies 23, no. 1 (September 18, 2017): 296–346. http://dx.doi.org/10.1007/s11142-017-9425-z.
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Terando, William D., Wayne H. Shaw, and David B. Smith. "Valuation and classification of company issued cash and share-puts." Review of Quantitative Finance and Accounting 29, no. 3 (October 2, 2007): 223–40. http://dx.doi.org/10.1007/s11156-007-0033-z.
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Musah, Alhassan, and Josephine Agyimaa Agyirakwah. "Application of Altman Bankruptcy prediction model in Ghana." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 7, no. 1 (August 31, 2019): 63–72. http://dx.doi.org/10.22437/ppd.v7i1.7558.
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The study examined the applicability of the Altman Z-score model in predicting bankrupt companies or financially distressed companies on the Ghana Stock Exchange. A sample 10 listed firms were selected and one other company to be used for validation purposes. The validation process involved data for 2016 and 2017 for Aluworks which represented a distressed company and GOIL Ghana Limited which represented non-distressed company. The final analysis was based on a random sample of 10 listed firms using their 2017 financial statement. The results of the initial prediction showed 50 percent of the companies were correctly predicted whiles the others were misclassified. Additional analyses showed that the size of the company influence the probability of bankruptcy whiles the nature of the business does not. The conclusion drawn shows that the Altman Z-score cannot accurately predict financially distressed firms in Ghana but can still be useful in giving signals.
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Korczyńska-Derkacz, Małgorzata. "Z historii prasy największych zakładów przemysłowych Wrocławia i okolic 1946–1990." Roczniki Biblioteczne 62 (June 10, 2019): 53–90. http://dx.doi.org/10.19195/0080-3626.62.5.
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FROM THE PRESS HISTORY OF THE LARGEST INDUSTRIAL PLANTS IN WROCŁAW AND THE SURROUNDING AREA 1946–1990The author presents a historical overview of company newspapers published in Wrocław and two nearby towns — Brzeg Dolny and Jelcz-Laskowice — where large industrial plants employing thousands of people living in the Lower Silesian capital were located. The article consists of two parts. In the first the author quotes the definition of company press, discusses its function and on the basis of figures from Ruch Wydawniczy w Liczbach [Polish Publishing in Figures] from 1968–1992 presents the publication frequency and geography of such publications with regard to the whole country. Part two is devoted to company newspapers published in the region referred to in the title. Drawing on an analysis of archive material kept in the State Archives in Wrocław, especially documents produced by the Regional Committee of the Polish United Workers’ Party in 1971–1978, the author examines the party nature of these publications and the requirements imposed on their editorial teams. She analyses the following publications in chronological order: Pafawag 1946–1990, Ku Nowemu 1954–1990, Żeglarz Odrzański 1954–1981, Życie Załogi 1956–1981, Nasze Problemy 1969–1990, Intermoda 1972–1981, Elwro 1973–1981, Polar 1976–1981, as well as one from Brzeg Dolny Głos Rokity, 1954–1981 and Jelcz-Laskowice Głos Jelcza 1962–2001. She points to formal features like format, size and circulation; editorial features, especially changes in the graphic layout of the headpiece; lists members of the editorial teams and briefly describes the profile of each newspaper in question.
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Et. al., Dailibas,. "Analysis of Bunkruptcy Prediction With Altman Z-Score, Springate and Zmijewski Models Based Engineering Science (Case study at Garuda Indonesia Airline, Period Years of 2014-2017)." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 4 (April 10, 2021): 1530–37. http://dx.doi.org/10.17762/turcomat.v12i4.1408.
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The purpose of this reseach is to analysis and to make a bunkruptcy prediction of the Garuda Indonesia listed on Indonesian Stock Exchange,and to find out what the best model used in a bunkruptcy prediction of company. Reseach method based on purposive sampling.The population of this reseach is a numbers of company financial reporting listed on Indonesian Stock Exchange, and the sample obtained from period years of 2014 to 2017. The analysis of technical data used is descriptive analysis with a helping microsoft excel software . The reseach finding, that based on Altman Z-Score, and Springate prediction model based engineering science, Company have experienced a potency of bunkruptcy since 2014 till 2017. Meanwhile Zmijewski prediction model based engineering science company has experienced a potency of bunkruptcy in 2014 and 2017. whrereas in 2015 and 2016, company is classificated as a healthy company. Based on result of the third models analysis mentioned, Zmijewski model is a better in bunkruptcy prediction of company.
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Irena, Lydia, and Effy Zalfiana Rusfian. "Hubungan Gaya Kepemimpinan Transformasional Dan Komunikasi Internal Dengan Kinerja Karyawan Generasi Z Pada Tech Company." Jurnal Komunikasi 11, no. 2 (December 17, 2019): 223. http://dx.doi.org/10.24912/jk.v11i2.5635.
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The growth of Generation Z that began to enliven the labor market was noted by Badan Pusat Statistik that as of August 2018 the total Generation Z workforce reached 13.5% of the total workforce in Indonesia, which in 2020 is predicted to reach 20%. Generation Z who is now starting to color the job market was born in a time when internet technology was in great development, so they have several characteristics that are different from previous generations. The different characteristics between Generation Z and previous generations creates new challenges for companies in managing organizational communication, consists of internal communication. Company or organization have to face this generation who is very virtual and superficial in building a relationship, for communication between employee has a strong correlation with the success of the organization. Besides internal communication, Generation Z employees need leaders who can connect with them and inspire them to big goals. Therefore, study analyzes the relationship between transformational leadership style and internal communication with the employee performance of Generation Z in Tech Company. This research uses quantitative research methods with multiple linear regression analysis. The results of the study finds a significant relationship between transformational leadership style and internal communication with the employee performance of Generation Z in Tokopedia.Pusat Statistik bahwa pada Agustus 2018 total angkatan kerja Generasi Z mencapai 13,5% dari total angkatan kerja di Indonesia, yang pada 2020 diprediksi mencapai 20%. Generasi Z yang kini mulai mewarnai pasar kerja lahir pada masa ketika teknologi internet sedang berkembang pesat, sehingga mereka memiliki beberapa karakteristik yang berbeda dari generasi sebelumnya. Perbedaan ciri khas antara Generasi Z dan generasi sebelumnya menciptakan tantangan baru bagi perusahaan dalam mengelola komunikasi organisasi, yang terdiri dari komunikasi internal. Perusahaan atau organisasi harus menghadapi generasi ini yang sangat virtual dan superfisial dalam membangun hubungan, karena komunikasi antar karyawan memiliki korelasi yang kuat dengan keberhasilan organisasi. Selain komunikasi internal, karyawan Generasi Z membutuhkan pemimpin yang dapat terhubung dengan mereka dan menginspirasi mereka untuk mencapai tujuan besar. Maka dari itu, penelitian ini menganalisis hubungan antara gaya kepemimpinan transformasional dan komunikasi internal dengan kinerja karyawan Generasi Z pada Tech Company. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan analisis koefisien korelasi. Hasil penelitian menemukan hubungan yang signifikan antara gaya kepemimpinan transformasional dan komunikasi internal dengan kinerja karyawan Generasi Z di Tokopedia.
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Wardayani, Wardayani, and Azhar Maksum. "Analisis Potensi Kebangkrutan: Perbandingan Model Altman dengan Zavgren." PERSPEKTIF 9, no. 2 (July 18, 2020): 447–52. http://dx.doi.org/10.31289/perspektif.v9i2.3946.
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This study is aimed to compare two methods to determine the potential for bankruptcy of the company. The method used is the Altman (Z Score) and Zavgren (Logit Analysis) models. The Z Score model is a method to predict the financial difficulties, where the score value on the Altman Z Score classifies whether a company being bankrupt or not. Zavgren developed bankruptcy prediction model with Logit Analysis which divide bankruptcy classifications. The identification problem in this research are the decline in profits occurred from the end of 2016 until 2018, and the mismatch of the increase in profits to the increase the number of assets in the Cosmetics Company, through the use of secondary data from the Indonesia Stock Exchange of companies with code MRAT, KINO, TCID, dan MBTO. Thus, the financial state of cosmetics companies listed on the Indonesia Stock Exchange (BEI) during the 2016 to2018, according to the Altman Z Score model can be categorized into 2 criteria, they are: Gray Area; MBTO and Sound Area: MRAT, KINO and TCID. Meanwhile, based on the Zavgren model, MRAT, KINO, TCID and MBTO were declared as Sound.
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Pranata, Gusnario, and Fury Khristianty Fitriyah. "The Effect of Financial Reporting Quality and Capital Structure on Investment Efficiency in Listed Manufacturing Companies." Journal of Accounting Auditing and Business 3, no. 1 (February 15, 2020): 161. http://dx.doi.org/10.24198/jaab.v3i1.26298.
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Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2013 to 2015 are used as the research sample. All variables were analyzed using multiple linear regression analysis. The result of this research indicates that with a 5 percent significance level, financial reporting quality and capital structure variables with company age, operating cash flow ratios, company size, tangibility, and Altman Z-Score as the control variables simultaneously and significantly affect investment efficiency while contributing to the effect of 30.3 percent. Partially, financial reporting quality has a positive and significant effect on investment efficiency, and capital structure has a significant effect on investment efficiency
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Zhu, Jie. "Research on Design and Implementation of Intelligent Warehouse Management System in Z Company." International Journal of Science and Qualitative Analysis 2, no. 3 (2016): 30. http://dx.doi.org/10.11648/j.ijsqa.20160203.12.
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Kim, Seoyeon, and Lucinda Austin. "Effects of CSR initiatives on company perceptions among Millennial and Gen Z consumers." Corporate Communications: An International Journal 25, no. 2 (November 11, 2019): 299–317. http://dx.doi.org/10.1108/ccij-07-2018-0077.
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Purpose The purpose of this paper is to examine Millennial consumers’ responses to two corporate social initiative types – socially responsible business practices and corporate philanthropy – in combination with proactive and reactive CSR communication strategies. Design/methodology/approach A 2 (corporate philanthropy/socially responsible business practices) ×2 (proactive/reactive CSR communication) between-subjects experiment was conducted. Findings The socially responsible business practices were largely perceived more positively than the philanthropic initiatives. Likewise, greater public-serving motives were attributed to the socially responsible business practices compared to the philanthropy. While philanthropic initiatives were perceived more negatively when communicated reactively, there were no significant differences between proactive and reactive socially responsible business practices. Originality/value As an attempt to initiate the comparative examination of the effects of different corporate social initiative types, this study suggests outperformance of the socially responsible business practices type of corporate social initiatives over the resources-giving (i.e. philanthropy) type of initiatives even in the reactive communication setting where reputational threat resides.