Profitability ratios are a group of financial ratios that indicate how much profit a business is earning within a certain context, while asset utilization ratios indicate how efficient a business is in operating its a...Profitability ratios are a group of financial ratios that indicate how much profit a business is earning within a certain context, while asset utilization ratios indicate how efficient a business is in operating its assets to generate cash. The difference between profitability ratios and turnover ratios is the fact that turnovers are more specific. While profitability ratios measure overall performance in terms of profits, asset utilization ratios focus on specific measurements within the business） We conduct this study to verify the impact of turnover ratios on Jordanian services sectors＇ performance during the period from 2009 to 2012. The study showed that there is no significant impact of turnover ratios on Jordanian services sectors＇ profitability, and by testing the main and sub hypotheses, the study revealed that there is no significant impact of turnover ratios on Jordanian services sectors＇ return on assets （ROA）, there is no significant impact of working capital turnover on Jordanian services sectors＇ ROA, there is no significant impact of total asset turnover on Jordanian services sectors＇ ROA, and there is no significant impact of fixed asset turnover on Jordanian services sectors＇ ROA. Also, the study showed that there is no significant impact of turnover ratios on Jordanian services sectors＇ return on equity （ROE）, there is no significant impact of working capital turnover on Jordanian services sectors＇ ROE, there is no significant impact of total asset turnover on Jordanian services sectors＇ ROE, and there is no significant impact of fixed asset turnover on Jordanian services sectors＇ ROE. Moreover, the study concluded that the educational services sector has the lowest working capital turnover and healthcare services sector has the highest. In addition, we find that the hotels and tourism sector has the lowest total asset turnover ratio, while the utilities and energy sector has the highest and that the hotels and tourism sector has the lowest fixed asset turnover, while the utilities and energy sector has the highest. The transportation sector has the lowest ROA and technology and communication sector has the highest. Finally, we find that transportation sector has the lowest ROE and the technology and communication sector has the highest.展开更多
Welfare and green growth rest heavily on an appropriate supply of safe water, the provision of adequate sewerage, and on energy services. These services are interdependent, as water is an integral part of electric-pow...Welfare and green growth rest heavily on an appropriate supply of safe water, the provision of adequate sewerage, and on energy services. These services are interdependent, as water is an integral part of electric-power generation; it is used directly in hydroelectric generation, and it is used extensively for cooling and emissions scrubbing in thermoelectric generation. Energy is also an integrated part of water services, as satisfying water needs for supply, purification, distribution, and treatment of wastewater requires energy sources. Water and energy utilities are however regulated without a specific focus on the interdependency of the two sectors and the possibilities to ensure sustainable use of the resources and reduction of greenhouse gasses by a better coordination. The article explains the possibilities of sustainable consumption and production of energy in the water utilities. It highlights EU legal framework that makes coordination at national level possible, and it gives examples and concludes--on the obstacles for the water utilities＇ future as energy-smart utilities that exist at the national level in Denmark.展开更多
文摘Profitability ratios are a group of financial ratios that indicate how much profit a business is earning within a certain context, while asset utilization ratios indicate how efficient a business is in operating its assets to generate cash. The difference between profitability ratios and turnover ratios is the fact that turnovers are more specific. While profitability ratios measure overall performance in terms of profits, asset utilization ratios focus on specific measurements within the business） We conduct this study to verify the impact of turnover ratios on Jordanian services sectors＇ performance during the period from 2009 to 2012. The study showed that there is no significant impact of turnover ratios on Jordanian services sectors＇ profitability, and by testing the main and sub hypotheses, the study revealed that there is no significant impact of turnover ratios on Jordanian services sectors＇ return on assets （ROA）, there is no significant impact of working capital turnover on Jordanian services sectors＇ ROA, there is no significant impact of total asset turnover on Jordanian services sectors＇ ROA, and there is no significant impact of fixed asset turnover on Jordanian services sectors＇ ROA. Also, the study showed that there is no significant impact of turnover ratios on Jordanian services sectors＇ return on equity （ROE）, there is no significant impact of working capital turnover on Jordanian services sectors＇ ROE, there is no significant impact of total asset turnover on Jordanian services sectors＇ ROE, and there is no significant impact of fixed asset turnover on Jordanian services sectors＇ ROE. Moreover, the study concluded that the educational services sector has the lowest working capital turnover and healthcare services sector has the highest. In addition, we find that the hotels and tourism sector has the lowest total asset turnover ratio, while the utilities and energy sector has the highest and that the hotels and tourism sector has the lowest fixed asset turnover, while the utilities and energy sector has the highest. The transportation sector has the lowest ROA and technology and communication sector has the highest. Finally, we find that transportation sector has the lowest ROE and the technology and communication sector has the highest.
文摘Welfare and green growth rest heavily on an appropriate supply of safe water, the provision of adequate sewerage, and on energy services. These services are interdependent, as water is an integral part of electric-power generation; it is used directly in hydroelectric generation, and it is used extensively for cooling and emissions scrubbing in thermoelectric generation. Energy is also an integrated part of water services, as satisfying water needs for supply, purification, distribution, and treatment of wastewater requires energy sources. Water and energy utilities are however regulated without a specific focus on the interdependency of the two sectors and the possibilities to ensure sustainable use of the resources and reduction of greenhouse gasses by a better coordination. The article explains the possibilities of sustainable consumption and production of energy in the water utilities. It highlights EU legal framework that makes coordination at national level possible, and it gives examples and concludes--on the obstacles for the water utilities＇ future as energy-smart utilities that exist at the national level in Denmark.
