The importance of banks which constitutes the main structure of the financial system increased with globalization on the both sides of country and firm. Factors that affect banks＇ performance can be macroeconomic or ...The importance of banks which constitutes the main structure of the financial system increased with globalization on the both sides of country and firm. Factors that affect banks＇ performance can be macroeconomic or internal factors relevant with banks. In this study, different internal factors that can have an impact on banks＇ profitability are examined with panel data analysis. The dataset which include 22 private, state or foreign owned deposit banks provided from the Association of Turkish Banking. Data contains the period between 2003-2008. Equity profitability has been chosen as dependent variable. Independent variables are market share and number of branches. According to the regression results, market share and number of branches has positive and significant effect on profitability .展开更多
The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant...The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.展开更多
The announcement of major sporting events scheduled to take place in Rio de Janeiro in the coming years is now producing several radical urban transformations that are attracting the attention of renowned architects o...The announcement of major sporting events scheduled to take place in Rio de Janeiro in the coming years is now producing several radical urban transformations that are attracting the attention of renowned architects of the international circuit. All this is happening in a city where relevant architectural references have not been produced for a long while because of the prolonged economic crisis of the past. Despite these conditions, people were able to detect “invisible” design lessons to be learned in this city by sharing perceptual experiences with foreign observers who are, by definition, unaware of their preconceptions. This paper deals with the development of a strategy for re-presenting design references that are locally rooted and accessible for direct embodied experience. The strategy put forward a MPI （metropolitan performance index） drawn out from a bibliographical survey coupled with analytical spatial diagrams of different case-studies presented as a tour guide for the recognition of the architecture produced in Rio de Janeiro. It is believed that this strategy can favor the adoption of an eye attuned to contemporary theories especially interested in the spatial and programmatic concerns that today instigate the designer.展开更多
文摘The importance of banks which constitutes the main structure of the financial system increased with globalization on the both sides of country and firm. Factors that affect banks＇ performance can be macroeconomic or internal factors relevant with banks. In this study, different internal factors that can have an impact on banks＇ profitability are examined with panel data analysis. The dataset which include 22 private, state or foreign owned deposit banks provided from the Association of Turkish Banking. Data contains the period between 2003-2008. Equity profitability has been chosen as dependent variable. Independent variables are market share and number of branches. According to the regression results, market share and number of branches has positive and significant effect on profitability .
文摘The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.
文摘The announcement of major sporting events scheduled to take place in Rio de Janeiro in the coming years is now producing several radical urban transformations that are attracting the attention of renowned architects of the international circuit. All this is happening in a city where relevant architectural references have not been produced for a long while because of the prolonged economic crisis of the past. Despite these conditions, people were able to detect “invisible” design lessons to be learned in this city by sharing perceptual experiences with foreign observers who are, by definition, unaware of their preconceptions. This paper deals with the development of a strategy for re-presenting design references that are locally rooted and accessible for direct embodied experience. The strategy put forward a MPI （metropolitan performance index） drawn out from a bibliographical survey coupled with analytical spatial diagrams of different case-studies presented as a tour guide for the recognition of the architecture produced in Rio de Janeiro. It is believed that this strategy can favor the adoption of an eye attuned to contemporary theories especially interested in the spatial and programmatic concerns that today instigate the designer.
