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Copyright of Knowledge: International Journal is the property of Institute for Knowledge Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The research study voyage commences with the foundational objective of fitting a suitable Generalized Autoregressive Conditional Heteroscedastic (GARCH) model to assess market volatility, a fundamental pillar of financial analysis. This research embarks on an ambitious quest to predict and understand stock market volatility within the realms of the DJIA and S&P 500 of USA and ATX index of Austria using different sophisticated GARCH models. The dataset used in this study comprises daily stock market data for two key indices: the S&P 500 Index, representing the USA stock market, and the ATX Index, representing the Austria stock market. Additionally, the DJIA Index, another representative of the USA stock market, was included. The dataset consists of 5967 daily observations over the specified time period from January 3, 2000, to September 21, 2023. The observation of results, analysis and discussion depicts that PARCH model shows most promising results and found suitable to model the volatility patterns of the selected indices. The findings and methodologies presented in this paper can be seen as a solid foundation upon which to build future investigations, refining our ability to anticipate market movements and make informed decisions in an uncertain financial landscape. In closing, this research not only contributes to the body of knowledge in financial econometrics but also underscores the importance of modeling long-term stock market behavior with precision and diligence. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The research aims to provide a guide for businesses, with the help of which the financial problems that the business usually encounters are diagnosed in time. This paper also contains recommendations for improving the solvency and financial situation of the company, which contribute to increasing the values of profitability indicators. Design/methodology/approach: The approach to the topic includes an analysis of the current state of financial problems in companies using individual groups of financial indicators. Findings: Profitability indicators are used to measure the company's ability to acquire new resources. In the financial analysis, ROA, ROE, and ROS indicators for 2021 had higher values than for 2022, but they are still within a safe range. Since every company tries to maximize its profit, it is necessary for the company to constantly try to increase the values of these indicators, maximize revenues, and minimize costs, which will also be reflected in the company's profit. Practical implications: The practical benefit is in the detection of financial problems of a specific company, in the form of indication - solution - prevention, while the indication will be determined using the ratio indicators of the selected company. It will be a simple and quick financial analysis, with the help of which the company will be able to analyze its financial health. The years 2021 and 2022 will be compared. Originality/value: The originality of the paper contains verification of the indication-solutionprevention model based on the data of a specific company. [ABSTRACT FROM AUTHOR]

Purpose: Article discusses the valuation of company brands, focusing on Polish enterprises. It delves into the increasing importance of intangible assets like brand value in the modern economy. Design/methodology/approach: The paper presents a detailed methodology for valuing brands, which includes analyzing financial reports, surveys, and stock exchange data. The study highlights the complexity of brand valuation, considering factors like intellectual capital, goodwill, and market volatility. Findings: It emphasizes the need for a multifaceted approach in valuation, integrating various methods to achieve a more accurate assessment. Additionally, it presents a list of the most valuable brands in 2021, demonstrating the dominance of certain sectors like technology and retail in brand value. The research concludes that there is no single, definitive method for brand valuation, underscoring the subjective nature of this process. Originality/value: This paper is base on Polish enterprises, which provides appropriate data. The presented methodology is a original approach. [ABSTRACT FROM AUTHOR]

This research quantifies the impacts that COVID-19 had on the financial performance of Finnish seaports. The data comprises annual financial statement information from 18 seaports. The ports are different in terms of ownership, size, and main lines of business. Most ports' turnover dropped because of COVID-19, and their profitability declined. However, the ports were able to maintain their financial position quite well despite their declining turnovers. Statistically significant impacts of COVID-19 were observable regarding turnover growth, profitability, labor intensity and capital intensity. Surprisingly, ports with mainly import traffic had the least negative impacts on turnover growth. [ABSTRACT FROM AUTHOR]

This research aims to examine the trend in the financial performance of the life insurance sector in Türkiye over the years. The financial performance of life insurance companies for the years 2012-2021 was measured by ratio analysis, TOPSIS method and trend analysis. As a result of this research, it was found that the capital adequacy performance of the life insurance sector is good and tends to fluctuate over the years. Accordingly, it was found that the ability of life insurance companies to pay their medium and long-term liabilities is good. It was found that the asset quality and liquidity ratios of the life insurance sector fluctuate over the years, and its ability to meet short-term liabilities is weak. The operating ratios of the sector show that the current asset performance has decreased. The overall profitability of the sector was positive. It was that the financial performance of the life insurance sector, most successful year in 2018 and most unsuccessful year in 2016. When the most successful companies in the life insurance sector are examined by years, it was reached that Mapfre Genel Yaşam in 2012, Cigna Hayat in 2013, Mapfre Genel Yaşam in 2014, Acıbadem in 2015-2018, Bupa Acıbadem in 2019 and 2021, Bereket Katılım Hayat in the first place in 2021. [ABSTRACT FROM AUTHOR]

The sharing economy, as a developing business model, is becoming more and more popular. This phenomenon can be observed in many countries. The sharing economy, as a part of human life in its essence, has existed for a long time. In general, the sharing economy is considered an economic model where individuals or organizations share a certain type of property or, in this way, provide services for a financial reward. One of the most used sectors, where there is constant interest, is the shared transport of people, goods, and services. However, platforms operating in the shared transportation segment should be analysed from various points of view, such as their financial results and overall economic stability. The study is primarily focused on the sector of shared transport and transport services. The chief objective of the study was to demonstrate the impact of the COVID-19 pandemic on shared transport and transport services within the territory of the Slovak Republic. The analysis included ride-hailing platforms such as Bolt Services SK as well as food and dining delivery platforms such as Wolt Slovakia. Through appropriately chosen methods of financial and economic analysis, the situation of the platforms before and during the COVID-19 pandemic was determined. We also performed an analysis of the development of the number of cars and the related level of automobilization in the territory of the Slovak Republic, since the shared economy represents an alternative to conventional economic models. [ABSTRACT FROM AUTHOR]

Profit is a financial indicator of great interest to owners and investors, providing important information regarding the enterprise's economic efficiency. Existing approaches to the analysis of the financial results and their influence on the financial state of the enterprise are reviewed. A model is proposed for profit management on the basis of in-depth economic analysis. The model offers a balanced approach to determining the target indicators and the prospects for meeting the targets, while verifying the effectiveness of the decisions made. A method is proposed for comprehensive analysis of the enterprise's financial state and establishing the outcome of its economic activity. The goal is to identify potential improvements in its economic activity and to maximize their financial impact. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article presents a blended teaching system for a financial analysis course that incorporates ideology and politics. The system aims to develop students' moral qualities while enhancing their theoretical learning abilities. It outlines the teaching objectives, curriculum management, teaching process design, assessment methods, and session allocation. The article emphasizes the significance of knowledge, ability, and ideological and political objectives in the teaching process. It also highlights the role of teachers in promoting ethical behavior and setting a positive example for students, suggesting that they continuously improve their political literacy to train high-quality financial professionals with strong political qualifications. [Extracted from the article]

Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Indonesian Agribusiness / Jurnal Agribisnis Indonesia is the property of IPB University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)