This research aimed to present a new bankruptcy prediction model and apply this original prediction method in practice. The Come Clean Bankruptcy (or CCB) model uses relevant financial indicators and ...ratios to detect the signs of impending financial distress in time so that the management can take appropriate measures to avoid it. The model was applied to the data reported by 199 entities operating in the textile/clothing industry in the Czech Republic. Analyzing data reported for the previous seven years enabled us to predict which companies are more likely to end in a difficult financial situation. Afterward, comparing these predictions with the actual development of those companies in 2013-2020 serves to verify the efficacy and usability of the model to corporate reality. The research has shown that companies that went bankrupt in the analyzed period represented only a fraction of the data set (roughly 4.5%). Despite the small number of financial failures occurring during the analyzed period, the CCB model could detect impending bankruptcy in one-third of the cases.
The aim of this research was to present a new methodology for the assessment of financial health of a company, called the Come Clean Bankruptcy (CCB) model. The ultimate objective of the model is to ...detect the signs of impending bankruptcy based on a set of selected financial indicators reflecting the capital structure, liquidity and overall growth of the company. The CCB model was applied on a data sample comprising 199 entities operating in the textile/clothing industry in the Czech Republic. The outputs were compared with the actual development of those companies in 2013-2020 in order to assess whether the model can be effectively employed in practice.
Globalisation is a phenomenon that is reflected in all spheres of social life. Information technologies have a key role in globalisation. Thanks to them is possible to divide labour on a global ...scale, monitoring and use of comparative advantages (for the raw materials, cheap labour sources, effective demand) in their--that offer advantageous conditions. The technologies, which are predicting significant future growth in cloud computing. Cloud computing is a set of information and communication technologies in which IT resources are delivered in the form of services to external users via the Internet.
Cilj ovog istraživanja bio je predstaviti novi model predviđanja stečaja i potom ovu originalnu metodu predviđanja primijeniti u praksi. Model Come Clean Bankruptcy (ili CCB) koristi relevantne ...financijske pokazatelje i omjere kako bi na vrijeme utvrdio znakove nadolazećih financijskih problema tako da ih uprava može izbjeći poduzimanjem odgovarajućih mjera. Model je korišten na podacima za 199 subjekata koji posluju u tekstilnoj/odjevnoj industriji u Češkoj. Analizom tih podataka za sedam prethodnih godina moguće je predvidjeti za koje je tvrtke vjerojatnije da upadnu u tešku financijsku situaciju. Ta se predviđanja zatim uspoređuju sa stvarnim razvojem tih tvrtki u razdoblju 2013. – 2020. godine kako bi se provjerila učinkovitost i upotrebljivost modela u korporativnoj stvarnosti. Istraživanje je pokazalo da su poduzeća koja su u analiziranom razdoblju stvarno otišla u stečaj predstavljala samo djelić skupa podataka (otprilike 4,5 %). Unatoč malom broju financijskih pogrešaka koje su se dogodile tijekom analiziranog razdoblja, model CCB-a je u trećini slučajeva uspio detektirati nadolazeći stečaj.
This article is motivated by the needs to make non-financial indicators more accessible to and clearer for both general public and experts, especially because of the rapid expansion of nonfinancial ...indicators and a complete absence of publications that would cover this topic. The main aim of this article is to emphasize the growing influence and contribution of the non-financial indicators related to social and environmental changes in society, which has a significant impact on individual companies. Furthermore, the purpose of this study is to define the key terms and show how they relate to the non-financial indicators. The article also aims to describe the importance and the use of the non-financial indicators and define the future development in the non-financial indicators.
The aim of the study is to select an optimal variant of the system of water erosion control measures. The water erosion issue was observed and evaluated in 15 blocks of special cultivations-vineyards ...and orchards. These blocks are situated in the managed area of the join-stock company PATRIA Kobylí. At first the average long-term loss of soil with the influence of water erosion is calculated. The universal Wischmeier-Smith equation is used for this purpose. If the calculated loss of soil exceeds the permissible value, the erosion control measures have to be suggested. The optimal variant has been selected on the bases of the evaluation of several kinds of measures in each block. This variant follows first of all the erosion control efficiency, but also demands on production as well as slope accessibility for mechanization, expensiveness and some negative sides of suggested measures. The suggested system of water erosion control measures contributes to increasing of soil fertility and production ability with the respect to landscape management and environmental protection.
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