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Hvordan har koronapandemien påvirket lønnsomheten til Family Sports Club Elverum?
No full textI denne oppgaven har vi gjennomført en regnskapsanalyse av Family Sports Club Elverum, med formål om å se hvilke konsekvenser koronapandemien har hatt for lønnsomheten til virksomheten.
For å svare på problemstillingen vår har vi benyttet oss av en horisontal analyse bestående av resultatregnskap og balanse, hvor vi har sammenliknet regnskapstall for alle fire årene. Dette har vi gjort for å lettere kunne se hvordan og hvorfor tallene har utviklet seg slik de har. Videre har vi gjort en lønnsomhetsanalyse hvor vi har brukt sentrale nøkkeltall innenfor likviditet, finansiering, soliditet og lønnsomhet.
Likviditeten til Family Sports Club Elverum var noe tilfredsstillende i 2018, men har vist en negativ trend de tre påfølgende årene. Dette grunnet nedgang i omløpsmidler og økning i kortsiktig gjeld. Finansieringen til bedriften viser en økende grad av kortsiktig gjeld, noe som har ført til en negativ utvikling i finansieringsgraden. Nøkkeltallene for soliditet viser også en negativ trend under koronapandemien, som i stor grad skyldes nedgang i egenkapital og økende gjeld. Lønnsomheten til bedriften har også hatt en negativ utvikling. Under pandemien opplevde bedriften nedgang i inntekt, på grunn av blant annet perioder med stengte lokaler og strenge tiltak.
Alt i alt så har koronapandemien medført redusert lønnsomhet for FSC, og dagens situasjon er verre enn den var i 2018. Våre analyser viser et mørkt bilde av dagens situasjon, men fremtiden ser heldigvis lysere ut da kundene er på vei tilbake til senteret, og inntektene går oppover
Hvordan har koronapandemien påvirket lønnsomheten til Family Sports Club Elverum?
Get PDFI denne oppgaven har vi gjennomført en regnskapsanalyse av Family Sports Club Elverum, med formål om å se hvilke konsekvenser koronapandemien har hatt for lønnsomheten til virksomheten.
For å svare på problemstillingen vår har vi benyttet oss av en horisontal analyse bestående av resultatregnskap og balanse, hvor vi har sammenliknet regnskapstall for alle fire årene. Dette har vi gjort for å lettere kunne se hvordan og hvorfor tallene har utviklet seg slik de har. Videre har vi gjort en lønnsomhetsanalyse hvor vi har brukt sentrale nøkkeltall innenfor likviditet, finansiering, soliditet og lønnsomhet.
Likviditeten til Family Sports Club Elverum var noe tilfredsstillende i 2018, men har vist en negativ trend de tre påfølgende årene. Dette grunnet nedgang i omløpsmidler og økning i kortsiktig gjeld. Finansieringen til bedriften viser en økende grad av kortsiktig gjeld, noe som har ført til en negativ utvikling i finansieringsgraden. Nøkkeltallene for soliditet viser også en negativ trend under koronapandemien, som i stor grad skyldes nedgang i egenkapital og økende gjeld. Lønnsomheten til bedriften har også hatt en negativ utvikling. Under pandemien opplevde bedriften nedgang i inntekt, på grunn av blant annet perioder med stengte lokaler og strenge tiltak.
Alt i alt så har koronapandemien medført redusert lønnsomhet for FSC, og dagens situasjon er verre enn den var i 2018. Våre analyser viser et mørkt bilde av dagens situasjon, men fremtiden ser heldigvis lysere ut da kundene er på vei tilbake til senteret, og inntektene går oppover.In this thesis we have conducted an accounting analysis of Family Sports Club Elverum, with the purpose of seeing which consequences the corona pandemic has had on the company’s profitability.
In order to answer our research question we did a horizontal analysis, where we compared accounting figures for all four years. Further we have conducted a profitability analysis where we have studied key figures in liquidity, financing, solidity and profitability.
Family Sports Club´s liquidity was somewhat satisfactory in 2018, but shows a negative trend the three following years. This is due to a decrease in current assets and an increase in short-term debt. The company´s financing shows an increase in short-term debt, which have led to a negative development in the degree of financing. The accounting ratios for solidity also shows a negative trend during the corona pandemic, which is largely due to a decrease in equity and an increase in the company´s debt. During the pandemic the company experienced a decrease in income, due to periods of closed premises and strict restrictions, which led to a decrease in profitability.
All in all, the corona pandemic has led to reduced profitability for FSC, and today´s situation is worse than it was in 2018. Our analyzes show a dark picture of their current situation, but fortunately the future is looking brighter as the customers are on their way back and the revenues are increasing
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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