Purpose: The General Objective Of This Study Is To Investigate The Determinants Of Profitability In The Case Of Selected Ethiopian Tannery Companies.
Methodology: The Study Employed An Explanatory Research Design With A Quantitative Approach To Assess The Relationship Between Profitability And Its Determinant Factors. The Study Had A Population Size Of 29 Tannery Companies In Ethiopia. To Undertake This Research Paper, The Researcher Used Non-Probabilistic Sampling Specifically The Judgmental Sampling Method Was Used To Select Eight (8) Sample Tannery Companies. Balanced Panel Data Were Analyzed By Using Descriptive Statistics, Correlation, And Multiple Linear Regression Analysis. Ordinary Least Square Model In The Form Of Multiple Regression Analysis Was Applied To Analyze The Annual Data Generated From The Financial Statements Of The Selected Tannery Companies Covering A Period From 2008 - 2017 G.C. In This Study, Roa Was Used As The Measure Of Profitability.
Findings- The Paper Includes Tangibility, Firm Size, Liquidity, Leverage, Growth Rate, And Inventory Turnover As Independent Factors That Determine The Profitability Of Tannery Companies In Ethiopia. The Result From The Empirical Examination Found That Only Tangibility, Inventory Turnover, And Firm Growth Rate Have A Statistically Significant Effect On The Companies (Roa), Whereas Liquidity, Leverage, And Firms Size Have A Statistically Insignificant Effect On The Profitability Of Ethiopian Tannery Companies.

Conclusion- Besides, The Study Suggested For The Companies That Give More Attention To The Statistically Significant Variables Of The Sectors Such As Firm Growth Rate, Inventory Turnover, And Tangibility. While The Results May Not Be Generalizable To All Ethiopian Tannery Companies Found In The Country, The Findings Should Provide Valuable Information To Managers For Developing Their Strategies With Regard To Firm-Specific Determinants.

An overview is given of the state-of-the-art of natural and hybrid ventilation in buildings in general. The focus of this paper is on boundary conditions for openable windows. As a case study the Co Creation Centre at the TU Delft is discussed. Occupants live in their own houses and often in an office or other working environments as well. Due to the development of working on a distance, accelerated by the COVID-pandemics, they generally have more choice which environment is the best. That is why a holistic approach is necessary for buildings in general and houses. Natural ventilation offers a wide range of low-cost opportunities to realize the required thermal comfort and need of fresh air. Boundary conditions for ventilation are the limitation of cooling and heating by intelligent building physical design of the façade or roof, with better balancing heat loss due to transmission and heat gain by solar access. In this field there is still a lack of knowledge at many professionals. In most cases natural ventilation has to be supported by robust mechanical systems. Effective integration is a rather new field of research, learning from the past. Current examples of integration are discussed, in which BMS-systems play a key role.

Small and medium enterprises (SME companies) are the major contributors to overall employment, the GDP of most countries, and the global economy. Recent cyberattack statistics show that SMEs are always a target for cybercriminals, posing a direct threat to the global economy if they are not protected. To understand the current scenarios in the SME segment, the authors conducted a research survey to get insights into the current cybersecurity posture of each participant SME as well as the problems faced by enterprises in adopting cybersecurity controls. The input from more than a hundred SMEs in different domains and from different countries helped the authors understand the gaps that are helping cybercriminals be successful attackers. The top three issues identified during research were a lack of required financial investment, a lack of skilled resources, and other business priorities deemed more important than cybersecurity by top management. To attract SMEs to implement cybersecurity controls, there is a need to divide the large landscape of cybersecurity controls and provide a stepwise implementation path in a prioritized manner where core cybersecurity concepts can play a crucial role. For the solution design, the authors conducted research interviews with the top management of more than 100 SMEs to map their business priorities relevant to it. To bridge the gaps identified, the authors will attempt to recommend a solution by considering confidentiality, integrity, and availability (the CIA triad), as well as defense in depth (DiD) concepts.

When dealing with multiple regressions for relatively small sample sizes, we often encounter the essential question of how much we should increase the sample size when adding independent variables. Keeping the sample size (n) unchanged and adding an extra independent variable (k), will always result in a better mathematical outcome but will not necessarily yield a better model. This raises the fundamental question of what to do with the sample size for each additional predictor. The majority of the research in this area deals with complex relationships that include the power of the test, the probability of Type II error, the effect size, and other variables. But, when the topic is discussed in introductory statistics courses, certain concepts are not thoroughly explored, and there’s a lack of clear guidance about how to handle the sample size when introducing new independent variables to the regression model. This is especially relevant when moving from the simple linear regression model to the multiple regression one. This paper resolves this by introducing a much-needed simple relationship where the sample size is a function of only the number of independent variables. The model is tested with different values of the significance level to ensure consistency