The Influence of Company Performance on Company Value(K-Pop Entertainment Company Registered on KOSPI.KRX South Korea 2018-2022)

A well-managed company is a company that maximizes the value of its company,which is aimed at achieving maximum profits for shareholders.This research aims to determine and analyze the influence of company size,profitability,and financial leverage on the value of companies listed on the South Korean Stock Exchange KOSPI 2018-2022.The population consists of 8 South Korean K-Pop entertainment companies registered on KOSPI 2018-2022.The sampling technique used was purposive sampling with a total sample of 8 companies and a 5-year observation period.So that 40 data were processed.The analysis technique is multiple linear regression.The results obtained show that partially company size has no significant effect on company value,profitability has a significant positive effect on company value,and financial leverage has a significant negative effect on company value.Meanwhile,simultaneously company size,profitability,and financial leverage influence company value.

Influence mechanism of government subsidy on the green transformation of coal company in China

The optimization of government subsidies to enhance the efficiency of coal companies’green transformation constitutes a critical component in the pursuit of global sustainability.We investigate the influence mechanism of government subsidies on the green transformation using data from the listed coal companies in China from 2007 to 2022.According to our findings and hypothesis testing,previous government subsidies did not have a significant direct impact on coal companies’green transformation.Nevertheless,government subsidies can help coal companies transition to greener practices by promoting innovative green initiatives.Furthermore,we confirmed an indirect route:that government subsidies enable the adoption of low-carbon initiatives,which in turn could facilitate the transition of coal companies towards green practices.In addition,we discovered that the coal company’s digitization will improve this indirect route.Thus,we propose increasing the effectiveness of government subsidies in facilitating coal companies’transition to green practices by focusing on technological advancements and enhancing company digitalization.

Assessment of Operational Performance in a Power Generation/Selling Integrated Company Using a Dynamic Proportional Adjustment Coefficient

Currently,the operational performance assessment system in the power market primarily focuses on power generation and electricity retail companies,lacking a system tailored to the operational characteristics of power generation/selling integrated companies.Therefore,this article proposes an assessment index system for assessing the operational performance of a power generation/selling integrated company,encompassing three dimensions:basic capacity,development potential,and external environment.A dynamic proportional adjustment coefficient is designed,along with a subjective and objective weighting model for assessment indexes based on a combined weightingmethod.Subsequently,the operational performance of an integrated company is assessed using extension theory.The results in the case study demonstrate the feasibility and effectiveness of the proposed dynamic proportional adjustment coefficient.

The Analysis of Wolf Imagery in The Company of Wolves

Imagery analysis is a commonly used analytical method in literary analysis.In Angela Carter’s work,the image of wolves is particularly prominent.Her“Werewolf Tetralogy”rewrites traditional culture and subverts traditional consciousness,and is the research object of many scholars.Starting from the analysis of the wolf image in The Company of Wolves,this paper uses Deleuze’s Becoming-Animal Theory to explore the construction of harmony between nature,humans and gender relations in The Company of Wolves.

Research on the Impact of Equity Pledge on Company Value

This article aims to provide a literature review on the impact of equity pledges on corporate value,and to explore in depth the application of equity pledges as a financial tool in corporate governance and capital operation,as well as its multidimensional impact on corporate value.By reviewing and analyzing relevant literature both domestically and internationally,this article first defines the basic concept of equity pledges and then elaborates on the impact mechanism of equity pledges on company value from both positive and negative perspectives.In terms of positive impact,this article explores how equity pledges can promote corporate financing,optimize capital structure,and enhance the control of major shareholders over the company.In terms of negative impacts,the possible control risk,market risk,and potential damage to the interests of small and medium-sized shareholders brought about by equity pledges were analyzed.Furthermore,this article also discusses the differences in the impact of equity pledges on company value in different scenarios and proposes corresponding policy recommendations and research prospects.

Research on the Improvement of Incentive Mechanism for Pharmaceutical Sales Personnel - Taking Company A as an Example

Objective To analyze the improvement of the incentive mechanism of sales personnel in pharmaceutical company A,and to promote the smooth operation and further development of the company in a long term.Methods Compensation incentive,performance appraisal,welfare benefit,training incentive,promotion motivation and enterprise cultural inspiration were explored through questionnaires,telephone interviews and in-person interviews.Results and Conclusion This company’s incentive mechanism has problems in two aspects:Material incentives and spiritual incentives.As to the company’s characteristics and strategic development,the optimization countermeasures of incentive mechanism are proposed from the following three aspects:constructing a reasonable incentive system,establishing an efficient spiritual incentive mechanism,and implementing the dynamic incentive and differentiated incentive simultaneously.

Optimization Analysis of Comprehensive Budget Management from the Perspective of Digital Restructuring:Taking a Water Company as an Example

This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the process of management system reform.Introduce the current status of its budget management work,comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises,and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution.From the perspective of digital restructuring and upgrading of comprehensive budget management work,corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.

Multistage Stochastic Programming Model for the Portfolio Problem of a Property-Liability Insurance Company

The current portfolio model for property-liability insurance company is only single period that can not meet the practical demands of portfolio management, and the purpose of this paper is to develop a multiperiod model for its portfolio problem. The model is a multistage stochastic programming which considers transaction costs, cash flow between time periods, and the matching of asset and liability; it does not depend on the assumption for normality of return distribution. Additionally, an investment constraint is added. The numerical example manifests that the multiperiod model can more effectively assist the property-liability insurer to determine the optimal composition of insurance and investment portfolio and outperforms the single period one.

Study on Environmental Protection during Agricultural Eco-tourism Development in Guangzhou City——From the Perspective of Perfecting Environmental Responsibility System of Tourism Company

By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed to take environmental responsibility.Based on economic development and environmental protection,some suggestions on environmental protection were proposed from the perspective of perfecting environmental responsibility of tourism company in order to realize win-win of economic development and environmental protection.

Study on the Price Design and Contract Stability of "Company + Farmer" Model with Time Preference under Double Moral Hazards

The double moral hazard of ＂company ＋ farmer＂ and the time preference cost of company and farmer was analyzed. According to static game model, it re-vealed that the reason for low compliance rate of ＂company ＋ farmer＂ model was the existence of market risk, namely, the fluctuation of market price, and the stable market price in contracts was actualy a kind of interval, instead of a specific value. Furthermore, the effect of default penalty, market transaction cost and time prefer-ence cost on the stability of contract was studied. The results showed that default penalty, market transaction cost and time preference cost had positive influence on the price interval range of a contract.

以“Company”团队为载体,推动经贸英语教学

本文试图以经贸英语教学中的核心——学生为切入点,通过对学生角色及相关问题的探讨,提出了在经贸英语教学中采用"Company"团队教学模式的设想,并讨论了该教学模式几种可能的具体组织形式和实施这一教学模式的优势。

Global Financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） Financial Instruments： Expected Credit Losses on the Evaluation of Banking Company Loans

During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.

Using Artificial Neural Network Modeling in Forecasting Revenue: Case Study in National Insurance Company/Iraq

There are few changes that took place in Iraqin many fields during the past few years;the financial aspect is one of the fields that undergone this change. The change has positive impact because it increases the revenue inIraqfrom the oil exports. The National Insurance Company is one of many companies that belongs to the Ministry of Finance inIraqand has affected directly from this change in term of increasing the number of the insurers which we will discuss in this research. The aim of this research is to forecast the insurance premiums revenue of the National Insurance Company between the years 2012 to 2053 using Artificial Neural Network based on the actual annual data of the insurance premiums revenue between the years 1970 to 2011. The data analyses results of this research show that the growth indicator of the insurance premiums revenue for the next 41 years is approximately 120%, the Mean Squared Error is the average squared difference between outputs and targets. Lower values are better. Zero means no error and the regression values are very high. The estimations and forecasts of the insurance premiums revenue using Artificial Neural Network confirmed to be strong and useful to deploy it for forecasting the insurance premiums revenue.

Research on the Relationship between Corporate Social Responsibility and Financial Performance Based on Grey Correlation Analysis: Taking the Smartphone Company as an Example

In order to explore the relationship between the corporate social responsibility (CSR) and financial performance in different CSR cultures, this paper respectively takes four representative smartphone companies in China, the United States, Japan and Korea as research objects, that is Huawei, Apple, Sony and Samsung smartphone companies. Then, dividing the CSR into five dimensions i.e. shareholder, customer, supplier, technology innovation and government and establishing the grey correlation model to empirically analyze the relationship between CSR and financial performance. The results indicate that for HUAWEI, the CSR performance in shareholder, customer and technology innovation have greater impact on its financial performance;for Apple, the CSR performance in shareholder, technology innovation and customer has greater impact on its financial performance;for SONY, the CSR performance in technology innovation, customer and shareholder has greater impact on its financial performance;for Samsung, the CSR performance in technology innovation, government and shareholder has greater impact on its financial performance.

On a Dynamic Optimization Technique for Resource Allocation Problems in a Production Company

This paper examines the allocation of resource to different tasks in a production company. The company produces the same kinds of goods and want to allocate m number of tasks to 50 number of machines. These machines are subject to breakdown. It is expected that the breakdown machines will be repaired and put into operation. From past records, the company estimated the profit the machines will generate from the various tasks at the first stage of the operation. Also, the company estimated the probability of breakdown of the machines for performing each of the tasks. The aim of this paper is to determine the expected maximize profit that will accrue to the company over T horizon. The profit that will accrued to the company was obtained as N4,571,100,000 after 48 weeks of operation. At the infinty horizon, the profit was obtained to be N20,491,000,000 . It was found that adequate planning, prompt and effective maintainance can enhance the profitability of the company.

Fiduciary Duties in Company Law:A German Perspective

As Chinese practitioners and scholars ponder the scope of fiduciary obligations under the country’s company law,this paper offers a comparative perspective from German law.Although German corporate law has not rejected legal transplants,the common law trust has never been accepted as an organizational device for administering third-party funds or doing business.Nonetheless,the German judiciary has developed a sophisticated concept of fiduciary obligations where the statutes remain silent.This paper explores the application of fiduciary obligations to limited partnerships,limited liability companies,and stock corporations.It takes a membership perspective to ascertain the legal relationships between a corporation and its shareholder-members and among fellow-shareholders,as business entities evolve from personalistic to capitalistic settings.Fiduciary obligations also inform the relationship between the corporation and its directors and corporate officers.Although German law does not classify directors and corporate officers as the shareholders’direct trustees,shareholders stand nonetheless to benefit from the way directors and corporate offices discharge their duties towards the respective corporate entities.Moreover,criminal law rules on embezzlement operate to protect the corporation and the monies it administers from overly risky business projects.

Analysis Into the Impacts of A Unified Layout of Business Letters on a Company

This paper tells about the layout of a business letter and explains some impacts of a unified layout on a company.

Simulated Company in the Business English Teaching Application Analysis

English as an international common language in recent years has been widespread concern.Among them,business English is gradually attracted people's attention.Most of the schools of our country in order to improve the students'English ability and improving business English teaching quality,have adopted a variety of practical and feasible measures.In recent years,the Simulated company in the business process of English teaching has been widely used,significantly improved the business English teaching environment.This paper will mainly to the Simulated company in the business English teaching content analysis study.

A Comparative Analysis of the Introduction of Travel Company In China and South America

The introduction of Travel Company is a mirror which can display the culture of Travel Company and it is crucial when travelers make a choice. In order to make a better understanding of different introductions under different cultures, an analysis has been made between the introductions of two travel companies in China and South America respectively from the perspective of systemic-functional grammar(SFG).

The Psychical Distance in Angela Carter＇ s The Company of Wolves

Angela Carter is a famous female writer in the 20 th century who is known for her feminism, Gothic feature and magical realism. She is good at rewriting classical tales and adding new ideas and concepts to them. The Company of Wolves is one of her rewriting pieces. In this story, Carter takes The Little Red Riding Hood as her writing base. At the same time, she challenges the idea of the inferiority and natural dependence of female in the original fairy tale.Carter defamiliarizes her story from the traditional one as well as imitates it. In this way, she produces psychical distance and gives readers a sense of freshness. This paper tries to analyse Carter's work from Bullough's"Theory of Psychical Distance". By analyzing the exceptional characters and their abnormal desires, it aims to reveal Carter's special way to produce psychical distance.