Financial performance evaluation of nuclear power-related enterprises from the perspective of sustainability

Deng, Yaling; Zou, Shuliang; You, Daming

doi:10.1007/s11356-019-07545-1

Cited by 16 publications

(13 citation statements)

References 38 publications

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“…Studies in the field deal with the direct link between performance and profitability. Researchers Deng & al [10] mentions that the financial performance has four major components: the stage of development, liquidity, ability to make a profit, and solvency. Entity's performance is closely linked to the way managers manage its activity, the way they procure their resources and the way they spend them to make a profit [23].…”

Section: Problem Statementmentioning

confidence: 99%

“…Approaches related to the indicators used in the activity of assessing financial performance are also found in the authors Yaling Deng, Shuliang Zou, Daming You [10], who in their paper also make a brief foray into the indicators used by other researchers, so that some of them considers that the evaluation of the company's performance is a decision-making issue that has been a topic of scientific research, starting with some authors who used the return on assets, the return on capital and the net profit margin to evaluate the financial performance of a number of 19 companies, others who used ROA and finding that social responsibility has an important impact on financial performance, and last but not least other authors who have researched the relationship between performance and environmental management using mainly two indicators: return on capital and earnings per share (EPS). The rate of return on assets (ROA) measures the overall efficiency of management in generating profits based on assets and the return on capital employed (ROCE) is a report that indicates the efficiency and return on capital investments of a firm [22].…”

Section: Problem Statementmentioning

confidence: 99%

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Analysis and Evolution of Profitability in the Pharmaceutical Field in Romania

Hada

2020

International Conference Innovative Business Management &Amp; Global Entrepreneurship (IBMAGE 2020)

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The pharmaceutical industry is an important field of activity that contributes to the diagnosis, treatment, maintenance of the health of the population. The need of pharmaceuticals has led to an increase in both the number of drug manufacturers and the number of distributors. A significant part of the specialized studies deals with the problem of the profitability of the pharmaceutical industry. The study of the financial performance of the economic entities in the pharmaceutical field in Romania is a necessary concern in the conditions of a progressive annual increase of the profitability of this sector. The main purpose of this paper is the analysis and presentation of the evolution of profitability indicators (return on assets, return on capital, return on sales) as part of the activity of assessing the financial performance of economic entities operating in Romania in the pharmaceutical industry (manufacturing of basic pharmaceutical products - CAEN code 2110). Profitability indicators were analyzed for a number of 46 entities in the pharmaceutical industry in Romania for a period of 20 years (1999-2018). We are talking in this case about a turnover of 1.1 Billion lei (249.2 million euros), a number of employees of 3,098 employees, a profit of 135.2 million lei (30.7 million euros) - representing 0.12% of the net profit made in Romania. The research results show that in the period 2008-2009, the financial crisis left a strong mark on the evolution of profitability in the pharmaceutical industry. However, during the 20 years we talk about a positive evolution, in the sense of increasing the profitability of this field, which justifies the increase in the consumption of pharmaceuticals products.

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Section: Problem Statementmentioning

confidence: 99%

Section: Problem Statementmentioning

confidence: 99%

Analysis and Evolution of Profitability in the Pharmaceutical Field in Romania

Hada

2020

International Conference Innovative Business Management &Amp; Global Entrepreneurship (IBMAGE 2020)

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“…Approaches related to the indicators used in the activity of assessing financial performance are also found in some authors research's [4], who in their paper also make a brief foray into the indicators used by other researchers, so that some of this considers that the performance of an organization is a problem of substantiating managerial decisions with several attributes, which has been in the attention of many researchers. Some researchers used the net profit margin, return on capital, return on assets to measure financial performance by using 19 companies as the basis for research, other researchers used asset return as an indicator to assess financial performance and concluded that responsibility has a major impact on financial performance, and other researchers are also studying the relationship between financial performance and environmental management using two important indicators: return on capital and earnings per share (EPS) to measure the profitability of the business.…”

Section: Problem Statementmentioning

confidence: 99%

Analysis and Evolution of Profit and Net Profit Margin in the Pharmaceutical Industry in Romania

Hada

Mihalcea

2020

International Conference Innovative Business Management &Amp; Global Entrepreneurship (IBMAGE 2020)

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Profit is considered to be an important source of financing the financial activity of any economic entity. The main purpose of any activity is to make a profit. As a significant part of equity, employees can be remunerated from profit (as part of their profit share) and also shareholders/associations can be also remunerated in the form of distributed dividends. The appreciation of financial performance is closely linked to the ability to make a profit. In this sense, the main purpose of this article is to analyze and describe the evolution of profit and net profit margin, as an indicator of performance appreciation, for economic entities in the field of manufacture of basic pharmaceutical products in Romania. The basis of the analysis is the annual financial statements for a number of 46 entities for the period 1999-2018 (20 years). The results of the research show that, from the point of view of the evolution of the number of entities that register profit, we are witnessing an increase from 12 entities in 1999 to 23 entities in 2018. However, referring to the increase in the number of entities from a total of 17 in 1999 to 46 entities in 2018, we notice that in 2018 only half of them register a profit. The other half falls into the category of less performing entities due to losses. However, after a period of financial decline (2008-2009) we see a gradual increase in profits recorded by economic entities in the pharmaceutical industry in Romania.

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“…rough the financial activities in the enterprise evaluation system, the operation and management of listed enterprises can be comprehensively and objectively measured, the problems existing in the management are found, and timely corrections are made, laying a good foundation for the sustainable development of enterprises [2][3][4]. Balanced scorecard, Economic Value Added (EVA), and other methods are widely used for evaluating the financial performance management of listed companies.…”

Section: Introductionmentioning

confidence: 99%

Financial Performance Management System and Wireless Sharing Network Optimization of Listed Enterprises under BPNN

Lin

2021

Mobile Information Systems

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The study aims to respond to the difficulties in establishing an index system in financial performance management and ensuring the security of wireless sharing network and the local extremum and slow convergence speed of the traditional BP neural network (BPNN). First, Levenberg–Marquardt (LM) is used to optimize BPNN, and an improved BPNN is proposed. Second, the financial performance evaluation system of listed companies based on BPNN is constructed. Finally, a wireless network infusion detection system based on the improved BPNN is proposed and tested by constructing datasets and a real test environment. The results show that (1) the financial performance evaluation system of listed enterprises constructed can evaluate the financial performance of listed enterprises with fewer errors. It is easy to operate, and it has high accuracy and the abilities of self-learning and self-adaptation; (2) Wireless Infusion Detection System (WIDS) based on the improved BP algorithm has a high detection rate and a low error rate. The study provides important technical support for listed enterprises to improve the financial performance management level and market competitiveness and strengthen the security protection of networks.

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Financial performance evaluation of nuclear power-related enterprises from the perspective of sustainability

Cited by 16 publications

References 38 publications

Analysis and Evolution of Profitability in the Pharmaceutical Field in Romania

Analysis and Evolution of Profitability in the Pharmaceutical Field in Romania

Analysis and Evolution of Profit and Net Profit Margin in the Pharmaceutical Industry in Romania

Financial Performance Management System and Wireless Sharing Network Optimization of Listed Enterprises under BPNN

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