The tightening of the European Union climate and energy policy, directed to raising the resilience and effectiveness of the European Union Emissions Trading System, may influence on companies' economic performance. Polish energy companies, which mainly use coal in the energy production process, are particularly worried about the potential negative consequences associated with the implementation...

This study aims to analyze the influence of board directors, audit committee, institutional ownership, and managerial ownership on financial performance food beverage sub-sector companies coal listed Indonesia Stock Exchange for 2017-2021 period. The directors is measured by number members in company. committee company, percentage managers company's proxied Return Assets (ROA) with formula net ...

This study aims to analyze the effect of corporate social responsibility (CSR) on financial performance, which is proxied by ratios return assets (ROA), equity (ROE), and net profit margin (NPM). examined thirty populations food beverage sub-sector companies listed Indonesia Stock Exchange in 2016–2021. The sampling technique used was a non-probability using purposive sampling, so that companie...

The short-term survival of companies depends directly on their ability to meet current liabilities. purpose the article is investigate which factors have a significant impact cover liabilities with cash flow from operating activities. survey based data 100 small and medium-sized non-financial enterprises different sectors economy for period 2014-2016. results multiple regression analysis show s...

We establish a fundamental relationship between the return on the banking sector’s assets and each banker’s willingness to supply liabilities that facilitate payments and settlement (private money). In particular, we show that the regulation of lending practices is necessary for the optimal provision of private money. In an environment in which bankers cannot commit to their promises, an unregu...

J. Jonek-Kowalska, Silesian University of Technology, Faculty of Organization and Management, Zabrze, Poland The purpose of the article is an assessment of risk, profitability and value as well as the relationships between these parameters for fifteen leading steel producers in the world. The research methodology uses return on assets, beta coefficient and price/book value ratio (P/BV). The res...

Entrepreneurs may undertake investments when returns cannot be precisely evaluated: they are decisive. Lenders may require high compensation to place funds in those ventures: they are cautious. We analyze optimal ̄nancing contracts between entrepreneurs and lenders. Decisiveness and cautiousness are characterized using Bewley's (1986) incomplete preferences framework. Preferences are represente...

The advantages of the estimated value net assets are substantiated, factors affecting their and possible options for increasing identified

We aimed to develop alternative fishing gear for catching the common octopus, to decrease the use of bait and operating costs in comparison to commercial net pots. A tubular-type pot was designed, and behavioral responses of the common octopus were experimentally monitored in tank and replicated 10 times to compare fishing performances between 300 experimental and 300 commercial net pots in the...