No description available.

Thesis (doctoral)--Jyväskylä. / Summary in Finnish. Bibliography: p. 187-191.

Thesis (Ph. D.)--Ohio State University, 1970. / Includes vita. Includes bibliographical references (leaves 123-126). Available online via OhioLINK's ETD Center.

published_or_final_version / Mathematics / Doctoral / Doctor of Philosophy

Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1992. / Vita. Abstract. Includes bibliographical references (leaves 272-286). Also available via the Internet.

No description available.

None.

Ratio analysis is a financial analysis technique used by the corporate sector and public colleges and universities. Private colleges and universities have been largely unsuccessful utilizing this technique because of the varied accounting techniques used by the private institutions. This study attempted a different technique. The controllers of five institutions were asked to meet and agree on definitions of categories necessary for completing ratio analysis.Ratios are useful as a tool for monitoring financial changes over time within one institution, comparing similar institutions one with another and evaluating institutions in better financial condition for use as goal ratios.The resultant model consisted of a data dictionary which contained the definitions the controllers had created and iteratively refined, a data spreadsheet which contained the numbers over a five year period matching the definitions, and a ratio spreadsheet which presented the 58 ratios for each institution over a five year period. The controllers, acting as an expert panel for the study, believed the results to be reliable because of their level of involvement in setting the definitions and supplying the numbers. Average ratios were also calculated using the data from all five institutions over all five years. All resulting spreadsheets are contained in their entirety in the dissertation. / Department of Educational Leadership

The financial crises and bank runs in the past decade increased attention to the financial systems. In Turkey as in Europe banks are main financial intermediaries and financial crises occur mostly due to realization of risks in banks. Although liquidity risk is embedded into daily operations of banks unless controlled it may take banks into insolvency and even bankruptcy. This thesis aims to examine liquidity risk structure of Turkish banking sector. As a sample the domestic commercial banks in Turkey is chosen. The risk profile of the sector is examined by using a ratio analysis. The accounting figures in balance sheets and income statements of banks are employed for statistical analysis about liquidity risk of the sector. The means of liquidity ratios among different groups of banks are compared via analysis of variance. Moreover relation between liquidity risk and return in the sector is analysed by using panel data regressions.

The focus of this research was to examine the performance of Florida public community college foundations from 2002-2004 using performance ratios. The findings from this study may assist community college foundation leaders to better understand the performance of their own organizations, compare this performance to other similar organizations, establish relative performance standards, and influence the strategic initiatives to improve an existing foundation. This study was designed to research the financial performance measurement ratios for the 28 public community college foundations in Florida. Ex post facto data that were publicly available were utilized to acquire the information needed for the statistical analyses; therefore, the population was comprised of all 28 Florida community college foundations. Data were collected from each institution's Form 990. A total of 27 ratios were calculated by year for 2002, 2003, and 2004 and were categorized into 6 areas: (a) measures of fiscal performance, (b) measures of fundraising efficiency, (c) measures of public support, (d) measures of adequacy of resources to support mission, (e) measures of use of resources to support mission, and (f) measures of investment performance and concentration. The study included benchmarking data in the form of descriptive statistics for these ratios and comprehensive analysis. In addition, three repeated measures analysis of variance models were computed to determine if the contributions and grants, fundraising expense, and program service expense ratios varied over time. There were no mean differences over time during the three-year period from 2002 to 2004.