A SYSTEM OF ANALYSIS OF THE TOTAL LIABILITIES TO TOTAL ASSETS RATIO
The problem of solvency, which has been dealt with in many authors’ works, is exceptionally topical nowadays when settlements among companies are performed not in a timely manner, disturbing business possibilities to remain active in the times of economic recession. Solvency represents a company’s ability to cover current and non-current liabilities; also, it influences a company’s financial state, results of activities and further development. Therefore, analysis of solvency provides the basis for evaluating a company’s financial state. The means of assessing the total liabilities to total assets ratio by applying a system of pyramidal analysis, which reveals the actions that have a negative impact on this ratio, were investigated for the first time. The total liabilities to total assets ratio was selected as one of the long-term solvency ratios representing a company’s total level of liabilities and its further capacity of borrowing. The purpose of the article is to present a system of analysis of the total liabilities to total assets ratio. The methods used for this purpose were analysis of academic materials, filing of information, comparison and summarizing.</
Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange
An insolvency and financial health prediction model is an important warning to decision-makers. This study aims to design a model that provides numbers and ranges for prediction of company insolvency and financial health. The study population is all the listed companies on the Indonesia Stock Exchange, while the sample consists of 216 companies that had negative equity from 2010 to 2019 and 216 companies with positive equity. The independent variables include the solvency and profitability ratios in one and two years before the insolvency. Logistic regression was used as an analysis tool. The results are 24 prediction models. The comprehensive one revealing the solvency ratio in the previous one year and the profitability ratio in the previous one and two years can predict the probability of insolvency and financial health.
Influence of naloxone on the antinociceptive effects of some antidepressant drugs.
The antinociceptive effects of tricyclic and atypical antidepressants were studied using the rat tail mechanical method. Clomipramine produced analgesia at the doses of 30 and 40 mg/kg, desimipramine at 10, 20 and 40 mg/kg, maprotiline at 20 and 30 mg/kg, mianserin at 30 mg/kg, nomifensine at 1, 2.5 and 5 mg/kg, indalpine at 10, 20 and 40 mg/kg, viloxazine at 60 and 80 mg/kg. Naloxone (0.8 mg/kg) abolished the antinociceptive action of these antidepressant drugs. These results suggest that the antinociceptive activity of these six antidepressant drugs in acute experimental pain could involve opiate mechanisms.