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Application of economic point analysis with credibility and entry lines

Lesiak Magdalena

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2021

z. 151

311--322

Purpose: The aim of the research is to present the practical application of economic and financial analysis when assessing the creditworthiness of a food industry company. Design/methodology/approach: The research sample included data for four years. Based on the review of the literature, full reporting - balance sheet and profit and loss account (comparative variant), an interpretation and evaluation of the areas of activity of the analyzed entity were made through the ratio analysis. Findings: The results of the ratio analysis showed that the company pursued a moderate net capital management strategy in the analyzed period. The company opted for a conservative strategy in terms of liabilities and aggressive in terms of assets due to high operating costs. Therefore, it can be concluded that the surveyed company focused primarily on ensuring financial security. Research limitations/implications: The economic and financial analysis itself has a certain limitation, i.e. a relatively large number of indicators, which complicates and lengthens the assessment process. Therefore, in practice, in order to obtain the best results, the most important measures should be selected in a thoughtful and conscious manner. Thus, further research in the area of financial efficiency of enterprises is recommended. Practical implications: Scoring takes into account the qualitative and quantitative characteristics of the enterprise. The quantitative method, which is the subject of the research in this study, uses an economic and financial analysis containing a synthetic assessment of the financial efficiency of an enterprise, which allows for the identification of phenomena indicating both the strengths and weaknesses of an economic unit. It covers the areas of liquidity, profitability, debt and operational efficiency (turnover), which indicates the practical application of the analyzes presented in the article. Originality/value: The result of the analysis is a comprehensive assessment of the financial situation, as well as the use of its practical application to assess the credibility and creditworthiness of the audited company.

A computational evaluation of sedentary lifestyle effects on carotid hemodynamics and atherosclerotic events incidence

Caruso M. V., Serra R., Perri P., Buffone G., Calio F. G., Franciscis S., Fragomeni G.

Acta of Bioengineering and Biomechanics

2017

Vol. 19, no. 3

43--52

Purpose: Hemodynamics has a key role in the atheropathogenesis. Indeed, atherosclerotic phenomena occur in vessels characterized by complex geometry and flow pattern, like the carotid bifurcation. Moreover, the lifestyle is a significant risk factor. The aim of this study is to evaluate the hemodynamic effects due to two sedentary lifestyles -sitting and standing positions- in the carotid bifurcation in order to identify the worst condition and to investigate the atherosclerosis incidence. Methods: The computational fluid dynamics (CFD) was chosen to carry out the analysis, in which in-vivo non-invasive measurements were used as boundary conditions. Furthermore, to compare the two conditions, one patient-specific 3D model of a carotid bifurcation was reconstructed starting from computer tomography. Different mechanical indicators, correlated with atherosclerosis incidence, were calculated in addition to flow pattern and pressure distribution: the time average wall shear stress (TAWSS), the oscillatory shear index (OSI) and the relative residence time (RRT). Results: The results have highlighted that the bulb and the external carotid artery emergence are the most probable regions in which atherosclerotic events could happen. Indeed, low velocity and WSS values, high OSI and, as a consequence, areas with chaotic-swirling flow, with stasis (high RRT), occur. Moreover, the sitting position is the worst condition: considering a cardiac cycle, TAWSS is less than 17.2% and OSI and RRT are greater than 17.5% and 21.2%, respectively. Conclusions: This study suggests that if a person spends much time in the sitting position, a high risk of plaque formation and, consequently, of stenosis could happen.