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1

Malina, Mary A., and Frank H. Selto. "Behavioral-Economic Nudges and Performance Measurement Models." Journal of Management Accounting Research 27, no. 1 (May 1, 2014): 27–45. http://dx.doi.org/10.2308/jmar-50821.

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ABSTRACT We describe the context wherein a Fortune 500 company's performance measurement model (PMM) has endured and evolved over a 15-year period. The PMM's tenure and continued importance refute the alleged faddish nature of PMMs such as the Balanced Scorecard, at least in this case, and allow identification of factors that add to theory about PMM longevity. We use a behavioral-economic framework and qualitative and quantitative data to examine the mechanisms behind this successful PMM. Aspects of the way the PMM is designed and implemented appear to enable the company using the PMM to exploit or mitigate common behavioral heuristics and biases in decision-making. The PMM helps manage cognitive load in a way that is consistent with the company's priorities, and it manages biases by allowing the company to frame performance information in ways that nudge managers toward strategically important results and risks. The behavioral-economic connection might be a reason why this PMM, and perhaps others, endures. Thus, this study adds to and presents preliminary empirical support for testable behavioral-economic PMM theory. Data Availability: Use of all data collected for this study is regulated by a strict nondisclosure agreement, which requires the researchers to protect the company's identity and its proprietary information.
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Pereira, Marco Antonio, Alexandre Evaristo Pinto, João Estevão Barbosa Neto, and Eliseu Martins. "Deprival value: information utility analysis." Revista Contabilidade & Finanças 29, no. 76 (April 2018): 16–25. http://dx.doi.org/10.1590/1808-057x201805200.

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ABSTRACT This article contributes to the perception that the users’ learning process plays a key role in order to apply an accounting concept and this involves a presentation that fits its informative potential, free of previous accounting fixations. Deprival value is a useful measure for managerial and corporate purposes, it may be applied to the current Conceptual Framework of the International Accounting Standards Board (IASB). This study analyzes its utility, taking into account cognitive aspects. Also known as value to the business, deprival value is a measurement system that followed a path where it was misunderstood, confused with another one, it faced resistance to be implemented and fell into disuse; everything that a standardized measurement method tries to avoid. In contrast, deprival value has found support in the academy and in specific applications, such as those related to the public service regulation. The accounting area has been impacted by sophistication of the measurement methods that increasingly require the ability to analyze accounting facts on an economic basis, at the risk of loss of their information content. This development becomes possible only when the potential of a measurement system is known and it is feasible to be achieved. This study consists in a theoretical essay based on literature review to discuss its origin, presentation, and application. Considering the concept’s cognitive difficulties, deprival value was analyzed, as well as its corresponding heteronym, value to the business, in order to explain some of these changes. The concept’s utility was also explored through cross-analysis with impairment and the scheme developed was applied to actual economic situations faced by a company listed on stock exchange.
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Matyja, Małgorzata. "PROFITABILITY OF AGRICULTURAL COOPERATIVES. SELECTED METHODICAL ASPECTS OF MEASUREMENT AND ANALYSIS." Journal of Agribusiness and Rural Development 49, no. 3 (October 12, 2018): 279–86. http://dx.doi.org/10.17306/j.jard.2018.00417.

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The analysis of profitability enables the assessment of business efficiency while also providing information on the company’s current economic situation and further development opportunities. The purpose of this paper is to identify the definitional and analytical problems related to the profitability of agricultural cooperatives, and to exemplify the possible solutions. The sample used in this study consists of ca. 100 agricultural production cooperatives based in Poland. Trend extrapolation and analysis of variance and correlation were the techniques employed to investigate the profitability (ROE, ROA, ROS, VI) and its relationship with main lines of production and the size (UAA) and quality (soil valuation index) of agricultural land. The results of research allowed to conclude that the profitability of agricultural cooperatives is decreasing each year; it does depend neither on the main line of production nor on the size and quality of agricultural land. The need for an in-depth study of profitability of agricultural cooperatives was pointed out. It was also stated that the potential determinants of profitability may include management quality and other internal and organizational issues.
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Polster, Petr. "Regional aspects of environmental informatics." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 227–32. http://dx.doi.org/10.11118/actaun201159040227.

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Information and communication technology diffuse through the whole of our current practices and form our entire life. Just in the media, at political, economic and scientific level, and often even in normal conversation among people is the global environment very frequented and discussed question. The results of the environment monitoring in Czech Republic (its natural and humane components) are publicized in numeric form (field measurements data including derived indicators) and in cartography representation (Geographical Information System) at any internet servers of various levels of public administration. Environment indicators are nation-wide. At self-government region management authority level publication of regional indicators describing natural and human components of environment is null practically, in both print and electronic form. Similar situation persists in describing preserved natural territories (nature monuments and reservations, Natura2000 areas, etc. …). Somewhat better is the situation of historical and in part of technical objects. Complex description of regional environment is missing.
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Rudžionienė, Jurgita, and Jaroslav Dvorak. "Public administration approach." Library Management 35, no. 6/7 (August 5, 2014): 495–507. http://dx.doi.org/10.1108/lm-02-2014-0019.

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Purpose – The purpose of this paper is to define the problem and to initiate discussion on library evaluation as significant part of institutional evidence-based management from public administration approach. Design/methodology/approach – In order to fulfilling the purpose, special attention to present the concepts of valuing information, library performance evaluation, measurement, etc. is drawn, main evaluation functions are analysed. Economic aspects of information services vs intellectual ones are discussed. Consistent patterns and principles of public administration as well as possibilities of public administration influence in creation of systematic base of library performance evaluation as well as of information services impact to the user are analysed. Findings – The paper provides insights about different aspects of information services evaluation. Results of analysis of economic aspects of information services vs intellectual ones are presented, consistent patterns and principles of public administration, possibilities of public administration influence in creation of systematic base of library performance evaluation as well as of information services impact to the user possibilities are presented. Originality/value – The paper fulfills need to study how public administration could involve library evaluation as tool for evidence-based decision making.
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Marković, Ivan, and Tatjana Stevanović. "Strategic Management Accounting Role In The Performance Measurement And Control Of Multinational Companies." Economic Themes 52, no. 4 (December 1, 2014): 436–60. http://dx.doi.org/10.1515/ethemes-2014-0027.

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AbstractThe type and amount of information needed by top management of large companies is primarily determined by the role of individual managers. Thus, managers at the top of the hierarchy in complex enterprises need information that is different from the information managers of individual divisions or strategic business units. Starting from these requirements, strategic management accounting has developed a number of ways to provide information aimed at shaping corporate strategy. In this regard, the paper will be discussed various aspects of performance measurement in multinational companies, as well as the tasks to strategic management accounting should meet within them. Bearing this in mind, the main objective of this paper consists in analyzing the importance of strategic management accounting is to successfully manage the performance of multinational companies. Adequate application of theoretical concepts and research methods chosen, the work is expected to extending domestic literatures in this field meet our economic releases to the role of strategic management accounting in the measurement and control of the performance of multinational companies.
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7

Dönmezer, Semih. "Statistical Process Control (SPC) and Quality Management Systems as a Specialty of Quality Management and Case Turkey." European Journal of Engineering and Formal Sciences 3, no. 1 (April 30, 2019): 6. http://dx.doi.org/10.26417/ejef.v3i1.p6-17.

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Concept of quality, quality assurance, quality policy and quality management have long since become indispensable in economic aspects. Quality management systems and their meaning are no longer discussed every now and then they have become reality and economic necessity. Also, in public administration, in politics, in education and in the non-profit sector, declarations of quality and their steering and securing are of fundamental importance. The general trend is higher expectations as to the quality of the most diverse products - whether physical products or services - is accompanied by the growing awareness that only through continuous and consistent improvements. A high product quality adds to satisfy the needs of the population. Therefore, the extraction of high-quality information based on the measurement technology. The measurement technology is integrated into the production process maximally strongly.
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Blatova, T. A., V. V. Makarov, and N. S. Shuval-Sergeeva. "Quantitative and qualitative aspects of measuring the digital economy." Radio industry (Russia) 29, no. 4 (December 1, 2019): 63–72. http://dx.doi.org/10.21778/2413-9599-2019-29-4-63-72.

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The main research subject is an assessment of a current state of the economy and the population well-being using conventional economic indicators. The article presents main trends that are available when people apply information and communication technology to business models and products that transform the economy and social and economic interaction. The analysis completed has showen that as an indicator in terms of digital economy the gross domestic product has no longer adequately presented an increase in a number and variety of services and complexity of the solutions developed. Authors propose new approaches to valuating a digital product based on measurements of the consumer surplus. Authors have shown that to solve problems of measuring the digital economy, we need reliable statistics for activity in the digital economy, so that the ongoing national economic policy does not have negative consequences for the country. There is the conclusion that in the near future, due to the lack of alternatives, the gross domestic product as an indicator will still be in use for measurements of the population well-being. Therefore, statistics quality, techniques for such data analysis, and efficient managerial decision-making based on them have been getting the most relevant.
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Mitrovic, S., and V. P. Suits. "A methodology for applying modern information technologies in the economic analysis of organization's risks." Economic Analysis: Theory and Practice 19, no. 2 (February 28, 2020): 268–85. http://dx.doi.org/10.24891/ea.19.2.268.

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Subject. The article examines theoretical, methodological and practical aspects of applying modern methods and information technologies to improve the economic risk analysis of organizations. Special attention is focused on internal audit and control, in particular, on the self-assessment procedure, being an innovative tool for monitoring and assessing risks to identify and minimize them within the corporate governance system. Objectives. The purpose is to study possibilities for improving the methodology for economic risk analysis of organizations through modern information technologies, innovative tools, and mathematical models. Methods. The study rests on methods of quantitative, qualitative analysis, popular scientific and empirical research in the field of economic sciences, including comparative, structural and functional methods of economic analysis, the desk study, methods of expert assessments, situation analysis, statistical assessment, testing parameters, etc. Results. The offered methodology is aimed at risk assessment and risk analysis of organizations. The results of the study contribute to the implementation of new tools of internal control, audit and analysis, in particular, the self-assessment procedure and the coefficient of reliability of results, which have a positive impact on efficient risk management and the enhancement of investment appeal of organizations. Conclusions. The automation of the risk analysis process and selected procedures and techniques should create conditions for a logical transition to more accurate (as compared to currently prevailing in practice) quantitative measurement methods, and for building the mathematical models that make it possible to predict and obtain results based on empirical data rather than on expert estimates.
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Cavalheiro, Rafael Todescato, Régio Marcio Toesca Gimenes, Erlaine Binotto, and Carlos Ricardo Fietz. "Fair Value of Biological Assets: An Interdisciplinary Methodological Proposal." Revista de Administração Contemporânea 23, no. 4 (August 2019): 543–63. http://dx.doi.org/10.1590/1982-7849rac2019180254.

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Abstract Given the complexity of measuring the fair value of agricultural biological assets, which generally do not have an active market and are dependent on climatic, environmental and biological factors, there is a need for an interdisciplinary view that considers inputs other than economic and accounting. In this sense, the present theoretical essay aims to propose an interdisciplinary methodology to measure the fair value of agricultural biological assets considering also the agronomic factors. As a method, a bibliographic research of an exploratory-descriptive nature was adopted. To support the interdisciplinary methodological proposal, a theoretical framework was developed using the disciplinary lenses of accounting, economics and agronomy, with a focus on agrometeorological modeling. In addition to the methodological proposition, an application was made in the sugarcane sector to demonstrate the behavior and range of the variables. The main contribution of this study is the proposition of an innovative measurement methodology, which considers the agronomic aspects in accounting measurement, which can result in an improvement in the quality of the information, mainly as regards reliability. JEL Code: O32, Q16, C18.
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Catelani, Marcantonio, Lorenzo Ciani, Giorgio Graditi, and Giovanna Adinolfi. "Measurement and Comparison of Reliability Performance of Photovoltaic Power Optimizers for Energy Production." Metrology and Measurement Systems 22, no. 1 (March 1, 2015): 139–52. http://dx.doi.org/10.1515/mms-2015-0012.

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Abstract Photovoltaic (PV) power optimizers are introduced in PV systems to improve their energetic productivity in presence of mismatching phenomena and not uniform operating conditions. Commercially available converters are characterized by different DC-DC topologies. A promising one is the boost topology with its different versions. It is characterized by its circuital simplicity, few devices and high efficiency values - necessary features for a Distributed Maximum Power Point Tracking (DMPPT) converter. PV power optimizer designs represent a challenging task since they operate in continuously changing operating conditions which strongly influence electronic component properties and thus the performance of complete converters. An aspect to carefully analyze in such applications is the thermal factor. In this paper, a necessity to have a suitable temperature monitoring system to avoid dangerous conditions is underlined In addition, another important requirement for a PV power optimizer is its reliability, since it can suggest a useful information on its diagnostic aspects, maintenance and investments. In fact, a reliable device requires less maintenance services, also improving the economic aspect. The evaluation of the electronic system reliability can be carried out using different reliability prediction models. In this paper, reliability indices, such as the Mean Time Between Failure (MTBF) or the Failure Rate of a Diode Rectification (DR) boost, are calculated using the evaluation of the Military Handbook 217F and Siemens SN29500 prediction models. With the reliability prediction results it has been possible to identify the most critical components of a DMPPT converter and a measurement setup has been developed in order to monitor the component stress level on the temperature, power, voltage, current, and energy in the DMPPT design phase avoiding the occurrence of a failure that might decrease the service life of the equipment.
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12

Аrtemieva, І. О. "The System for Statistical Measurement of Digital Economy Parameters: Development Trends." Statistics of Ukraine 88, no. 1 (May 1, 2020): 66–74. http://dx.doi.org/10.31767/su.1(88)2020.01.08.

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The main challenges faced by statistical activities under the pressure of the global dissemination of digital technologies are outlined. The need for constructing a comprehensive system for measurement of digital economy parameters is demonstrated, and the requirements with which it has to comply are set. The principal trends of the process involved in the development of the system for measurement of digital economy parameters are determined. The need for elaboration, implementation and formalization of the metadata laying the ground for constructing the system for statistical measurement of digital transformations, and for making the relevant regulatory base is substantiated; the difficulties involved in this process are outlined. A comparative description of the views held by proponents and opponents of change in the traditional conceptual framework for measurement of economic parameters in the new conditions is given. Problems are highlighted that are associated with constructing a new model of statistics for the digital economy, supposed to integrate all the existing methodical and methodological elaborations in the field of information society’s statistics, on the one hand, and offer new approaches to statistical measurement of various aspects of digitalization, on the other. Main problems related with creating an appropriate information base for constructing the indicators that would report on digital economy components are determined, with outlining ways for their solution. The essential types of efforts on modernization of technological facilities in the official statistics system are shown. Change in the pattern of the demand for statistical information is described, and ways to improve feedback of statistical information users are proposed. It is justified that the staff of statistical offices needs to build the competencies required for design of digital technologies and their use in the professional activities; recommendations on the content of training and professional development programs are given. It is demonstrated that practices of digital economy measurement and dissemination of its results need to be globally standardized; the role of international organizations in optimization and standardization of various processes involved in the production of official statistics at national and international level is highlighted. Potential areas of future efforts in constructing the system for measurement of digital economy are outlined.
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Snyder Valier, Alison R., Cailee E. Welch Bacon, and Kenneth C. Lam. "Disablement Model and Health-Related Quality of Life Classification for Patient-Reported Outcomes Measurement Information System (PROMIS) Instruments." Journal of Athletic Training 53, no. 12 (December 1, 2018): 1206–13. http://dx.doi.org/10.4085/1062-6050-331-17.

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ContextThe National Institutes of Health created a medical research road map that included the development of the Patient-Reported Outcomes Measurement Information System (PROMIS). A key feature of PROMIS was the development of patient-reported outcome measures (PROs) addressing various aspects of health. Understanding disablement dimensions and health-related quality-of-life (HRQOL) domains captured through PROMIS measures will help with instrument selection.ObjectiveTo evaluate the pediatric PROMIS PROs and determine the areas of disablement and HRQOL captured within each instrument.DesignDescriptive laboratory study.SettingLaboratory.Patients or Other ParticipantsTwenty-two pediatric PROMIS instruments (19 short forms and 3 profiles).Main Outcome Measure(s)Three raters independently reviewed the PROMIS instruments and categorized each question on each instrument according to the World Health Organization's International Classification of Functioning, Disability, and Health disablement model domains (body functions and structures, activity, participation, environmental factors, personal factors) and HRQOL (psychological, physical, social, spiritual, economic) dimensions. A consensus process determined the final question category. The frequencies of disablement model domains and HRQOL dimensions captured by questions on PROMIS instruments were reported.ResultsThe most frequently reported disablement model domain was body function and structure, which was captured by questions in 16/22 (73%) pediatric PROMIS instruments, followed by activity (13/22 [59%] pediatric PROMIS instruments) and participation (9/22 [41%] pediatric PROMIS instruments). The most frequently captured HRQOL dimensions were physical and psychological health, both evaluated in 13/22 (59%) of the pediatric PROMIS instruments. The social dimension of HRQOL was assessed in 9/22 (41%) of the pediatric PROMIS instruments.ConclusionsPediatric PROMIS fixed-length instruments captured a variety of disablement domains and health dimensions, but, like most PRO instruments, no single PROMIS instrument captured them all. Clinicians and researchers must consider their goals when selecting PRO instruments, which may require implementing multiple instruments and those beyond PROMIS.
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Ammenwerth, E., R. Haux, and F. Ehlers. "Process Potential Screening." Methods of Information in Medicine 45, no. 05 (2006): 506–14. http://dx.doi.org/10.1055/s-0038-1634111.

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Summary Objectives: Hospitals are increasingly under pressure to optimize their processes. So far, an instrument to systematically identify the potentials for improvement of a given business process is missing. The aim of this project is to develop such an instrument. Methods: Initially, central aspects of the quality of a hospital process were identified on the basis of a systematic literature review. Secondary to that, criteria to measure quality aspects were defined: More than 300 criteria from medical and business informatics, economics and quality management publications were gathered and systematically aggregated. Results: As a result, the Process Potential Screening (PPS) instrument was developed. The PPS is a matrix containing two axes: Axis I comprises 30 quality aspects referring to results, execution and control of hospital processes. Axis II comprises 16 quality criteria (e.g., customer satisfaction, time). The PPS displays approximately 400 relevant combinations of those quality aspects and quality criteria that help to identify potentials for improvement of a given hospital process. It utilizes different methods for the measurement of the criteria and for application by way of individuals or groups. Conclusions: In using the PPS, relevant potentials for improvement were identified in ten typical hospital processes. The instrument’s practicability must now be examined in further studies by the final target group (e.g., quality or project managers, and the staff responsible for processes).
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Zhu, Xiu Rong, and Gui Ping Wang. "The Analysis and Improvement Measures on Green Impact of CNC Machine Tool Spindle System." Applied Mechanics and Materials 529 (June 2014): 207–12. http://dx.doi.org/10.4028/www.scientific.net/amm.529.207.

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In order to study the greenness of CNC machine tool, the influence greenness on fault information of CNC machine tools main shaft system was analyzed. According to the fault characteristics and green evaluation index, the failure influence degree of spindle system to the surrounding environment, people's physical and mental health was analyzed in the aspects of environment, human and economic by combining fuzzy evaluation with fault analysis. The main factors affecting its green were found out, the failure reasons were analyzed, and measurement improvements were suggested. The greenness was analyzed before and after improvement. The results show that the failure rate of the improved main shaft system reduces greatly and the green level is improved significantly. The comprehensive evaluation score of green degree is increased from 55.62 to 64.87, and the green product is obtained.
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Paida, Yurii, Yaryna Andrushko, and Olena Iliushyk. "MACROECONOMIC RISKS: CLASSIFIED FEATURES, METHODS OF MEASUREMENT, MITIGATION PATTERNS." Baltic Journal of Economic Studies 4, no. 4 (September 2018): 258–64. http://dx.doi.org/10.30525/2256-0742/2018-4-4-258-264.

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The article deals with the essence, factors, and patterns of macroeconomic risks mitigation. The purpose of the paper is to summarize and present a classification of systemic risks, to analyse principles and methods of macroeconomic risks evaluation. The methodological basis of the study is general scientific and special methods of cognition. The most extended analysis of systemic risks not only from the perspective of geographical and historical aspects but also in the context of modern economic processes is carried out. Results of the research prove that in the context of formation of a new economy of Ukraine and approval of the practice of timely prevention and mitigation of macroeconomic risks in accordance with imperative of modern time, it is necessary to: 1) give real state priority to the most advanced educational technologies. While providing maximum broad and equal access of youth to education, we should have the program for search and practical support of national intelligence phenomena in place; 2) create conditions for rehabilitation and advanced development of innovative directions of applied and, first and utmost, polytechnic sciences. It is the task of the state to ensure their financial support and direct employment at enterprises. All-round support of introduction of high-yield venture developments into the production; 3) secure efficient state protection of intellectual property, create legislatively the conditions for commercial usage of innovative achievements within the country; 4) encourage with maximum efficiency return of high-level engineers and blue-collar workers to the technological area; breathe new life into the system of professional and technical schools where information and programming professions prevail and which graduators would be engaged with priority into operations in unique productions; 5) create modern information market, allround support of introduction of a unified information field. Learning and striving to satisfy human needs without placing systemic risks on future generation being on the Earth should become the core principle of a civilizational development. Value/originality. We may lay down an essential principle of civilizational regulation of systemic risks when each state, specifically the international community, should set up (subject to all complexities of practical implementation) regulating constants, rules, and bans of such contents and in such direction to have business or entrepreneurial activities carried out ultimately in the risk-related mode, which would cause no detrimental effect on the economy as whole.
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Sosa Mora, Eduardo. "La hibridación de modelos para la medición de activos según las normas internacionales de información financiera (NIIF). (Hybridization of valuation models in measuring assets under International Financial Reporting Standards (IFRS).)." TEC Empresarial 10, no. 2 (August 5, 2016): 29. http://dx.doi.org/10.18845/te.v10i2.2653.

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<p><strong>Resumen</strong></p><p>La medición contable es el proceso por medio del cual se establecen los valores monetarios por los que se expresan los elementos de los estados financieros. Como lo que se mide es el valor, se pensaría que se dispone de una teoría del valor de aceptación general que confiere fundamento conceptual y epistemológico a dicho proceso. Sin embargo, esto dista mucho de lo que sucede en la teoría y en la normativa contable, en las que se han propuesto y se utilizan –de manera alternativa y también combinada– modelos de medición que no necesariamente capturan los mismos aspectos de la realidad económica de los negocios y que, más bien, constituyen la puesta en operación de teorías del valor opuestas entre sí.</p><p>Actualmente, en la práctica y en la normativa contable internacional, la determinación de los montos por los que se expresan los activos de los estados de situación financiera de las empresas es el resultado de un proceso de hibridación de distintos modelos de medición, lo que conlleva a que dicho estado se convierta en una mezcla de cifras heterogéneas representativas de diferentes aspectos de las realidades económicas de las entidades. En este artículo se presenta una disertación teórica acerca de la coexistencia de diferentes modelos para la medición de los activos en las Normas Internacionales de Información Financiera (NIIF) y de los efectos que esto produce sobre la comparabilidad de la información financiera y el reconocimiento de ganancias y pérdidas surgidas de los procesos de medición contable.</p><p> </p><p><strong>Abstract</strong></p><p>Accounting measurement is the process to establish the monetary values to represent the elements of the financial statements. It is possible to think that this process is supported by a widely accepted theory of the value that provides conceptual and epistemological foundation.</p><p>However, this is not so in Accounting theory and standards, in which have been proposed and used −and also combined and alternated− models of measurement that do not necessarily capture the same aspects of the economic reality of the business, and that even present opposed value theories. Currently, the amounts to measure the assets in the companies’ balance sheets are the result of a <em>hybridization</em> of diverse measurement models, which makes the statement a heterogeneous mix of different aspects of the entities economic realities.</p><p>This article presents a theoretical dissertation about the coexistence of different models for the measurement of assets used by International Standards of Financial Reporting (IFRS), and their effects on the comparability of financial information and the recognition of gains and losses arising from the processes of accounting measurement.</p>
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Castellano, Rosalia, and Antonella Rocca. "On the unexplained causes of the gender gap in the labour market." International Journal of Social Economics 47, no. 7 (July 3, 2020): 933–49. http://dx.doi.org/10.1108/ijse-02-2018-0074.

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PurposeThis paper investigates the causes of the gender gap in the labour market that cannot be explained by classical human capital theory.Design/methodology/approachTo this end, the authors integrate the Gender Gap in the Labour Market Index (GGLMI), a composite index developed in previous research, with further information on some social aspects that could affect the female work commitment, directly or indirectly. In particular, the authors want to verify if family care and home duties, still strongly unbalanced against women, and the welfare system play a significant role in the gender gap.FindingsResults highlight a very complex scenario, characterized by the persistence of gender inequalities everywhere, even if at different degrees, with very strong imbalances in the time spent at work in response to the family commitments.Research limitations/implicationsThe actual determinants of gender disparities in the labour market are very difficult to identify because of the lack of adequate data and the difficulties in measuring some factors determining female behaviour. The additional information used in this research can only partially accomplish this task.Originality/valueHowever, for the first time, this paper uses information on different aspects and causes of the gender gap, including proxies of mainly unobservable aspects, in order to achieve at least partial measurement of this phenomenon.
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Portilla León, Mtra Martha De Jesús. "Transition to the Knowledge Society." CPU-e, Revista de Investigación Educativa, no. 2 (November 14, 2012): 206–10. http://dx.doi.org/10.25009/cpue.v0i2.164.

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El libro reseñado aborda diversos aspectos de la transición a la sociedad del conocimiento. El tema central sobre el que giran las discusiones de los diferentes autores de cada uno de los capítulos del libro es el del impacto de las Tecnologías de la Información y la Comunicación en el desarrollo de las sociedades, hablando de una sociedad y una economía basadas en el conocimiento. Asimismo, se tocan aspectos como la política económica y social para la sociedad del conocimiento, el mercado global, las regiones y las comunidades; el trabajo en la economía del conocimiento; la participación e inclusión en la sociedad del conocimiento, y los sistemas de medición para la sociedad del conocimiento. En el ámbito educativo, el libro propicia cuestionamientos acerca de las políticas educativas en torno a las tecnologías de la información y la comunicación, respecto de la formación de técnicos y universitarios, así como cuestionarse si la política educativa en el país contempla la transición hacia una “sociedad basada en el conocimiento” y desde qué bases la plantea.AbstractThe reviewed book approaches diverse aspects of the transition to the knowledge society. The central subject on the discussions of the different authors from each one of the chapters of the book is the impact of the Technologies of the Information and the Communication in the development of the societies, speaking of a society and an economy based on the knowledge. Also, aspects like the economic and social policy for the society of the knowledge, the global market, the regions and the communities are touched; the work in the economy of the knowledge; the participation and inclusion in the knowledge society, and the systems of measurement for the knowledge society. In the educative scope, the book causes questions about the educative policies around the technologies of the information and the communication respect to the formation of technicians and university students, as well as to question itself if the educative policy in the country contemplates the transition towards a "society based on the knowledge" and from what bases raise it.
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Di Bella, Antonino, and Milica Mitrovic. "Acoustic Characteristics of Cross-Laminated Timber Systems." Sustainability 12, no. 14 (July 13, 2020): 5612. http://dx.doi.org/10.3390/su12145612.

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The growing diffusion of cross-laminated timber structures (CLT) has been accompanied by extensive research on the peculiar characteristics of this construction system, mainly concerning its economic and environmental benefits, lifecycle, structural design, resistance to seismic actions, fire protection, and energy efficiency. Nevertheless, some aspects have not yet been fully analysed. These include both the knowledge of noise protection that CLT systems are able to offer in relation to the possible applications and combinations of building elements, and the definition of calculation methods necessary to support the acoustic design. This review focuses on the main acoustic features of CLT systems and investigate on the results of the most relevant research aimed to provide key information on the application of acoustic modelling in CLT buildings. The vibro-acoustic behaviour of the basic component of this system and their interaction through the joints has been addressed, as well as the possible ways to manage acoustic information for calculation accuracy improvement by calibration with data from on-site measurements during the construction phase. This study further suggests the opportunity to improve measurement standards with specific reference curves for the bare CLT building elements, in order to compare different acoustic linings and assemblies on the same base. In addition, this study allows to identify some topics in the literature that are not yet fully clarified, providing some insights on possible future developments in research and for the optimization of these products.
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Osieczko, Kornelia, and Jan Polaszczyk. "Comparison of chosen aspects of Energy Security Index for the natural gas sector in Poland and Ukraine." International Journal of Management and Economics 54, no. 3 (September 30, 2018): 185–96. http://dx.doi.org/10.2478/ijme-2018-0017.

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Abstract The energy security is a subject often picked by government representatives of current times, who take actions influencing geopolitical relationship of Europe and globe. It is an important aspect because of its economical, ecological and environmental nature. Tensions between countries of Eastern Europe, legislative changes made by European Union and rapidly increasing demand in the energy sector lead players to securing their resources and its supplies, along with infrastructure. Energy Security Index (WBE) proposed by A. Sokołowski (2010) and Kościuszko Institute is an effective tool for measurement, impartial assessment and classification of analyzed economies, checking their flexibility and possibilities in the international energy arena. The index is built as multidimensional comparison analysis, which gives the prospect of creating rankings. This article presents the essence of energy security in the context of an economic potentiality in the gas sector, with the chosen elements counting into WBE and its applications. The vast aggregate is created by calculations, using worked data, to summarize assessment of energy security status of examined country. The authors tried to compare chosen elements of WBE of neighboring Polish and Ukrainian economies. As an addition, based on data availability, information is enriched by appropriate commentary. Graphics shows the essence and summary of gas transportation infrastructure in both countries and gives the idea of possibilities of cooperation between them.
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Siddh, Man Mohan, Gunjan Soni, Rakesh Jain, and Milind Kumar Sharma. "Structural model of perishable food supply chain quality (PFSCQ) to improve sustainable organizational performance." Benchmarking: An International Journal 25, no. 7 (October 1, 2018): 2272–317. http://dx.doi.org/10.1108/bij-01-2017-0003.

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PurposeThe purpose of this paper is to examine the concept of perishable food supply chain quality (PFSCQ) and to suggest a structural model that counts the influence of PFSCQ practices on organizational sustainable performance.Design/methodology/approachOn the basis of comprehensive literature review, PFSCQ highly significant practices were examined and designated. These practices were classified into four dimensions: upstream quality (supplier quality), downstream quality (customer focus), internal quality (process and logistics quality) and support practices (top management leadership and commitment to quality, quality of human resource, quality of information and supply chain integration). The measurement instrument of organizational sustainable performance was also build on, containing three aspects: economic, environmental and social performance.FindingsAn inventive conceptual model that specifies a comprehensive image cover up core dimensions of PFSCQ and various aspects of organizational sustainable performance was suggested. This conceptual model can be used as “a directive” for theory developing and measurement instrument development of PFSCQ practices and organizational sustainable performance. More prominently, on the road to achieving additional insight, an extensive structural model that makes out direct and indirect relationships between PFSCQ practices and organizational sustainable performance was also developed. Practitioners can apply this model as “a path plan” for implementing PFSCQ practices to improve organizational sustainable performance.Originality/valueThe integration of quality and supply chain even now remains inadequate in the literature. Consequently, it is required to have a more focused approach in assessing quality issues inside the upstream, internal and downstream of the supply chain. This study concentrates on the practices which make better quality aspects of the supply chain, known as PFSCQ practices. Suggested research models in this paper contribute to conceptual frameworks for theory building in PFSCQ and sustainable organizational performance. It is also expected that this research can suggest a useful direction for determining and implementing PFSCQ practices as well as make possible further studies in this arena.
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Galván, Ramón Sanguino, and Tomás M. Bañegil Palacios. "An Overview of Intellectual Capital (IC) Models for SMEs." International Journal of Productivity Management and Assessment Technologies 2, no. 1 (January 2014): 31–38. http://dx.doi.org/10.4018/ijpmat.2014010103.

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The growing importance of the intangible Economy involves the publication of a growing number of models. Nevertheless, we have observed that there are no generally accepted models for measuring Intellectual Capital in organizations. In recent years, several have been proposed, with a number of similar aspects, but differing with regard to their complexity and adaptability. In this sense, our main original contribution when measuring Intellectual Capital is related to comparing and assessing the different existent Guidelines in SMEs, unlike previous published papers. At the same time, SMEs, as an important part of the business network, should be alert to the political, social, technological and economic changes occurring in their environment. In recent years, these changes have been associated with two key factors for their competitiveness: the information technology and the knowledge. The purpose of this paper is to present and compare some of the most recent and significant contributions from researchers to the field of the measurement and management of intangibles in SMEs.
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Storr, Ryan, Julia Carins, and Sharyn Rundle-Thiele. "Assessing Support for Advantaged and Disadvantaged Groups: A Comparison of Urban Food Environments." International Journal of Environmental Research and Public Health 16, no. 7 (March 29, 2019): 1135. http://dx.doi.org/10.3390/ijerph16071135.

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Individuals from lower-socio-economic status (SES) communities have increased risk of developing obesity in developed countries such as Australia. Given the influence of the environment on dietary behaviour, this paper seeks to examine food environments in areas of differing social advantage. An established measurement tool (the NEMS—Nutrition Environment Measurement Survey), that captures aspects of support for healthy eating within restaurants (NEMS-R) and grocery/convenience stores (NEMS-S), was applied to both a high-SES and a low-SES suburb within Brisbane, Australia. The study found a significantly more supportive restaurant food environment in the high-SES suburb, with greater access to and availability of healthful foods, as well as facilitators for, reduced barriers to, and substantially more nutrition information for healthful eating. A higher number of outlets were found in the high-SES suburb, and later opening times were also observed. Overall, the results from stores (NEMS-S) suggest poor support for healthful eating across both suburbs. This study highlights how food environments in low-SES regions continue to be less supportive of healthful eating. Public health strategies must move beyond individual-focused strategies to ensure that our most disadvantaged, low-SES communities have an equal opportunity to access healthful foods.
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Garcia, David, Yonas Mitike Kassa, Angel Cuevas, Manuel Cebrian, Esteban Moro, Iyad Rahwan, and Ruben Cuevas. "Analyzing gender inequality through large-scale Facebook advertising data." Proceedings of the National Academy of Sciences 115, no. 27 (June 19, 2018): 6958–63. http://dx.doi.org/10.1073/pnas.1717781115.

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Online social media are information resources that can have a transformative power in society. While the Web was envisioned as an equalizing force that allows everyone to access information, the digital divide prevents large amounts of people from being present online. Online social media, in particular, are prone to gender inequality, an important issue given the link between social media use and employment. Understanding gender inequality in social media is a challenging task due to the necessity of data sources that can provide large-scale measurements across multiple countries. Here, we show how the Facebook Gender Divide (FGD), a metric based on aggregated statistics of more than 1.4 billion users in 217 countries, explains various aspects of worldwide gender inequality. Our analysis shows that the FGD encodes gender equality indices in education, health, and economic opportunity. We find gender differences in network externalities that suggest that using social media has an added value for women. Furthermore, we find that low values of the FGD are associated with increases in economic gender equality. Our results suggest that online social networks, while suffering evident gender imbalance, may lower the barriers that women have to access to informational resources and help to narrow the economic gender gap.
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ERAKU, Sunarty Suly, Aang Panji PERMANA, Ahmad Syamsu RIJAL, Mohamad Karmin BARUADI, HENDRA HENDRA, and Mohamad Noorhidayat BARUADI. "ANALYSIS OF ECOTOURISM POTENTIAL OF BOTUTONUO BEACH IN BONE BOLANGO REGENCY, INDONESIA." GeoJournal of Tourism and Geosites 36, no. 2spl (June 30, 2021): 624–29. http://dx.doi.org/10.30892/gtg.362spl09-691.

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The ecotourism potential of the beach area in Bone Bolango regency, if developed optimally, is very high. Ecotourism development is a tourism activity that incorporates the principles of environment-friendly attitudes. It emphasizes the aspects of nature conservation, empowerment of the local community’s economic, social, and cultural competence, as well as education. Botutonuo beach is among the coastal areas in Bone Bolango regency with high ecotourism potential. The present study aimed to analyze the ecotourism potential of Botutonuo beach based on the physical, sociocultural, economic, and institutional parameters. It employed an ecological-spatial approach by involving the Geographic Information System (GIS). The research method comprised field observation; the data were retrieved by field measurement, interview, and questionnaire. The data were analyzed in a quantitative manner with descriptive statistical analysis, scoring analysis, and qualitative descriptive analysis to result in the final evaluation score of the site’s ecotourism potentials. The analysis result on the site’s physical parameters (vegetation, environmental hygiene, materials, and water brightness) indicated that the Botutonuo beach has high potential. The same criteria were also given in other physical parameters that consisted of distance, facilities, accessibility, and site attractiveness. Moreover, high ecotourism potential was also shown by the site’s other parameters (institutional, sociocultural, economic, and environmental parameters). The site’s high ecotourism potential was due to the beach’s characteristics. The site is a sandy beach that is naturally formed. On top of that, the community’s contribution to constructing tourism facilities was influential in boosting the ecotourism potentials.
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Hoyt, Ronald E., and Colin M. Lay. "Linking Cost Control Measures to Health Care Services by Using Activity-Based Information." Health Services Management Research 8, no. 4 (November 1995): 221–33. http://dx.doi.org/10.1177/095148489500800402.

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Canada's health care institutions are under pressure to limit expenditures, maintain or increase productivity, and assimilate new technology. Even though more than 75% of hospital operating expenditures are controllable, according to a study by the Economic Council of Canada, cost systems are needed to provide essential management information. The new Canadian Management Information System (MIS) Guidelines for health care are designed to provide accurate cost measurement of patient treatment and to help managers evaluate the impact of planned program changes on areas of operational responsibility. Other potential benefits of implementing the MIS guidelines include correcting dysfunctional funding of health care units with benchmarking and setting high reporting standards for resource use at the patient level (MIS, 1991). This paper focuses on one important aspect of bringing these costs under control by examining the relation between cost deviations (variances) and underlying cost drivers. Our discussion will lead to the conclusion that incompatibility of DRG methodology and traditional cost accounting models may be an important source of cost variability within diagnostically-related disease groupings.
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Archer, J. A., E. C. Richardson, R. M. Herd, and P. F. Arthur. "Potential for selection to improve efficiency of feed use in beef cattle: a review." Australian Journal of Agricultural Research 50, no. 2 (1999): 147. http://dx.doi.org/10.1071/a98075.

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Evidence for genetic variation in feed efficiency of beef cattle is reviewed in this paper, and ways in which this variation might be used in selection programs to improve beef cattle in Australia are discussed. Efficiency of beef production systems is determined by feed and other inputs of all classes of animals in the production system as well as outputs in terms of slaughter progeny and cull cows. Different indices have been used to express aspects of efficiency on cattle over certain periods of the production cycle. Use of these indices is discussed, and then evidence for genetic variation in both growing animals and mature animals is reviewed. Genetic variation in feed efficiency exists in both growing and mature cattle, although information is lacking to determine whether variation in total production system efficiency exists. The physiological basis for observed variation in feed efficiency is discussed, with differences in requirements for maintenance, body composition, proportions of visceral organs, level of physical activity, and digestion efficiency identified as possible sources of variation. Selection to improve efficiency might be achieved by measuring feed intake of growing animals and utilising genetic correlations that are likely to exist between efficiency of growing animals and mature animals. Measurement of feed intake might occur in central test stations, or methods may be developed to measure feed intake on-farm. Ways of utilising information generated in genetic evaluations are discussed, and it is concluded that estimated breeding values for feed intake after a phenotypic adjustment for growth performance would be most practical, although not theoretically optimal. Such estimated breeding values would best be used in an economic selection index to account for genetic correlations with other traits, including feed intake of the breeding herd, and the economic value of feed in relation to other traits. Future research should be directed towards understanding the genetic relationships between feed intake and other traits in the breeding objective, and to find ways to reduce the cost of measurement of feed intake, including a search for genetic markers.
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Sharma, Sonisa, and Kundan Dhakal. "Boots on the Ground and Eyes in the Sky: A Perspective on Estimating Fire Danger from Soil Moisture Content." Fire 4, no. 3 (August 11, 2021): 45. http://dx.doi.org/10.3390/fire4030045.

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With increasing forest and grassland wildfire trends strongly correlated to anthropogenic climate change, assessing wildfire danger is vital to reduce catastrophic human, economic, and environmental loss. From this viewpoint, the authors discuss various approaches deployed to evaluate wildfire danger, from in-situ observations to satellite-based fire prediction systems. Lately, the merit of soil moisture in predicting fuel moisture content and the likelihood of wildfire occurrence has been widely realized. Harmonized soil moisture measurement initiatives via state-of-the-art soil moisture networks have facilitated the use of soil moisture information in developing innovative applications for wildfire prediction and risk management applications. Additionally, the increasing availability of remote-sensing data has enabled the monitoring and modeling of wildfires across various terrestrial ecosystems. When coupled with remotely sensed data, field-based soil moisture measurements have been more valuable predictors of assessing wildfire than alone. However, sensors capable of acquiring higher spectral information and radiometry across large spatiotemporal domains are still lacking. The automation aspect of such extensive data from remote-sensing and field data is needed to rapidly assess wildfire and mitigation of wildfire-related damage at operational scales.
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Castle, Jennifer L., Nicholas W. P. Fawcett, and David F. Hendry. "Nowcasting is not Just Contemporaneous Forecasting." National Institute Economic Review 210 (October 2009): 71–89. http://dx.doi.org/10.1177/0027950109354412.

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We consider the reasons for nowcasting, the timing of information and sources thereof, especially contemporaneous data, which introduce different aspects compared to forecasting. We allow for the impact of location shifts inducing nowcast failure and nowcasting during breaks, probably with measurement errors. We also apply a variant of the nowcasting strategy proposed in Castle and Hendry (2009) to nowcast Euro Area GDP growth. Models of disaggregate monthly indicators are built by automatic methods, forecasting all variables that are released with a publication lag each period, then testing for shifts in available measures including survey data, switching to robust forecasts of missing series when breaks are detected.
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Sayım, Ferhat, and Nurdan Serdar. "The Perception of Teachers about Financial Markets and Instruments Information." EMAJ: Emerging Markets Journal 9, no. 2 (July 6, 2020): 1–7. http://dx.doi.org/10.5195/emaj.2019.186.

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In recent years, online shopping, online financial transactions and social media have become a subject of interest to everyone. Current economic news and economic developments are being interpreted by all. In addition, individuals constitute the class of consumers as the most important element of microeconomics. Also regardless of profession, individuals carry out entrepreneurial activities and constitute economic units such as firms and so on. The public's so much interconnectedness with the economy is normal, and this interest has been the subject of more research in academic circles in recent years. Many researches have been done on measuring the financial literacy of various public sectors. Various scales have been prepared. The financial literacy of teachers, who are the main component of education system, is very important both in terms of the large professional community they represent and in terms of the student population they train. In this aspect, teachers' familiarity with financial systems and concepts, how they make sense of them in their daily lives have been seen as a subject worth investigating. The scales of financial literacy studies are examined in the literature. Also, the scale of the measurement of the level of financial knowledge felt towards the business environment other than financial literacy has been examined. A new scale has been prepared that includes the main elements of these two basic scales. A survey has been conducted in various subtitles that do not exceed one page. The questionnaire was applied to teachers in schools. It is given high importance that they fill the questionnaire with the researcher. Data which transmitted in excel are tried to be interpreted through the SPSS program. The survey contains sub-headings and will serve as the basis for more than one study. Teachers' knowledge of the financial system is as low as expected. When applying the questionnaire, teachers talk about realizing that they don't really know some of the concepts they use in everyday life. However, it is observed that the information levels are increasing about some focus issues. Data related teachers' financial literacy, such as the functioning of the financial system, recognizing financial institutions, recognizing financial instruments, recognizing and making financial transactions are gathered. Summary tables have been created. In this study, teachers' familiarity with financial concepts is explained.
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Shapoval, Yuliia, and Oleksii Yukhta. "Measuring financial inclusion: advantages and limitations of existing approaches." Ukrainian society 2019, no. 3 (2019): 78–91. http://dx.doi.org/10.15407/socium2019.03.078.

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Paper dwells upon critical consideration of contemporary scientific discourse on measuring financial inclusion. The features of existing approaches to data collection on the supply and demand of financial products and services are summarized, with generalization of their methods of obtaining, elements, sources, pros and cons. It is stated that according to this principle a key indicator of financial inclusion – Global Findex is formed, and its components are under consideration with a focus on disadvantages. The level of development of economy and Fintech, financial literacy and financial culture of the population are highlighted as the important aspects in financial inclusion assessment. Measurement of financial inclusion is found to be based on the assessment of groups of indicators such as the availability, level of use and compliance of financial services, the assessment of barriers and the relationship of households with business. The main advantages (comparability, structure, evaluation of exclusion factors) and the existing limitations of measuring financial inclusion (subjectivity, neglect of country characteristics, lack of a comprehensive indicator) are generalized. Authors substantiate key evaluation principles and present indicators of financial inclusion in Ukraine. Paper suggests to consider the assessment in two contexts: on the one hand, by financial market segment, and on the other, by four dimensions: accessibility, prevalence, effects and impact. Given the limited information available to measure financial inclusion at the global and local levels, there is a need for continuous research on the supply of financial services, detailing information from a demand position, on the importance of taking into account access barriers to financial services along with various aspects of socio-economic development.
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Rembeci, Godiva. "SME’s Performance Through Comparative Performance Indicators, Measured by Business Statistics- Albania Case." European Journal of Economics and Business Studies 9, no. 1 (October 6, 2017): 361. http://dx.doi.org/10.26417/ejes.v9i1.p361-370.

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Now days there is a global consensus among all stakeholders that SMEs represent a driving force to the overall economic development, due to their significant contribution both on GDP and employment of national economies. SMEs also by numbers dominate the world business stage, although their contribution does vary among the countries. SMEs in Albania represents about 98% of the total enterprises with a contribution to national GDP for about 70%. The structure and the performance of national economy is depended very much on the economic performance and contribution of SME, that’s why most of the governments have strategic programmes which support the SME’s development. To measure SMEs’ performance and their ability to compete on national and international markets requires a lot of information in all aspects. Through this paper the author aims to measure and analyze the economic performance of SMEs operating in Albania. To achieve this objective, official data on business statistics published by national the statistical office (INSTAT) are used for two years period 2014-2015. In addition using an international framework addressed to the objective “improve the techniques for SMEs productivity measurement”, for the first time, a set of comparative performance indicators is established and in doing so, those results can be used as term of reference in future research activities in SMEs sector. From the results it came out that although the positive growth rate of GDP during the last years , the performance indicators of SMEs show a slightly negative trend, indicating indirectly the need for support, in order to empower their contribution in national economy.
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Bruneckiene, Jurgita, and Dovile Paltanaviciene. "Measurement of Export Competitiveness of the Baltic States by Composite Index." Engineering Economics 23, no. 1 (February 15, 2012): 50–62. http://dx.doi.org/10.5755/j01.ee.23.1.1218.

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Theoretical and practical aspects of the measurement of export competitiveness are analyzed in this article. The relevance and timeliness of analysis of the concept of export competitiveness proves the fact that competition is a very important precondition, which affects the effectiveness of development of national economy under the conditions of globalization. The research of the concept of export competitiveness and the ways of improving competitiveness of national economy are especially relevant for the countries in the period of recovering from the outcomes of economic crisis of 2008 -2009. In the European Union, the worst influence of economics recession was brought on Baltic States – Lithuania, Latvia and Estonia economies. One of the most important factors, which could stimulate the development of national economy, is export. Its development is especially essential for small countries, which are too small to consume all the production made by these countries. Higher export competitiveness could help the country to overcome after-effects of economic recession and stimulate the development of the total national economy. Export is often associated with competitiveness of the country at the international level. While the academic understanding of international competitiveness of the country is still forming, the factors of international competitiveness are still being identified in scientific literature, export competitiveness can be measured in different ways: by analyzing one or several factors of the country's export, creating composite indices, analyzing factors and conditions which stimulate the international trade, etc. As every method has its advantages and disadvantages, the scientists seek to find the most reliable, methodologically justified, understandable, convenient to practical use and objective method, which could be accepted generally and widely used in strategic planning on improving competitiveness of the national export and total national economy. But why the measurement of export competitiveness is so important? The answer to this question is related to the fact, that if competitiveness can not be measured, it can not be improved. As Baltic States and other countries compete directly among each other for the export markets, the identification of the current situations of export competitiveness in comparison with other competitors and its variation in the period of time will provide the information necessary for the government, business and scientist sectors, which are creating, updating, implementing and evaluating efficiency of the export improvement strategy and various means for its stimulation. This article presents the problems related to the increase of export competitiveness in the Baltic States and its measurement. The factors enhancing export development are distinguished, possibilities on application of the basic competitiveness models and methods and their application for measurement of the export competitiveness are analysed. Based on the conducted theoretical analysis, the index of measurement of the Baltic States export competitiveness was established, thus allowing to identify the main factors determining competitiveness of the Baltic States export and quantitative measure the competitiveness of the Baltic States export. The established index is empirically based when assessing competitiveness of the Baltic States export within the period of 2005 – 2010. The article ends by providing strategic proposals regarding increase in export competitiveness of Lithuania. The newly created Baltic States export competitiveness index, presented in the article, is one of the ambitions to promote the methodological background for measurement of export competitiveness and promote establishment of conditions, stimulating national enterprises to export and be competitive within international markets.DOI: http://dx.doi.org/10.5755/j01.ee.23.1.1218
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Minashkin, V. G., and P. E. Prokhorov. "Statistical analysis of the use of digital technologies in organizations: regional aspect." Statistics and Economics 15, no. 5 (November 13, 2018): 51–62. http://dx.doi.org/10.21686/2500-3925-2018-5-51-62.

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Purpose of the study. The digitization of the economy transforms the ways of delivering and consuming goods and services, which in turn affects all spheres of human activity. The field of electronic commerce is a relatively young area of statistical observation, therefore, at present, researchers, government officials, business representatives and other interested persons lack statistical information, which, in turn, helps to study the economic, social and environmental consequences of the digitized world. The purpose of this study is a quantitative description of the development trends and the degree of regional differentiation of electronic commerce in the Russian Federation in the context of international comparisons.Materials and methods. The article used the official statistical information of Rosstat and Eurostat, on the basis of which the trends in the development of electronic interaction in the business sphere were analyzed and tools were proposed for a quantitative description of regional digital gaps in the regions of Russia and the European Union countries for 2010–2017. As quantitative characteristics of regional differentiation, statistical indicators of variation and localization indicators were used (based on Gini and Lorentz coefficients). Results. The analysis conducted in the study showed the consistency of assessments of the regional digital divide based on economic and statistical indicators. This approach expands the possibilities for an in-depth quantitative description of the processes occurring in the field of digital trading. In addition, it was possible to identify the level of development of e-commerce in Russia in comparison with the leading economies of the European Union, as well as identify the scale of penetration of broadband Internet access among organizations, the involvement of Russian regions and European countries in the processes of placing and receiving orders for goods and services in the global network. According to the results of the study, it should be concluded that despite the obvious leading position of some European countries not only in comparison with Russian regions, but also on a global scale, the development of e-commerce in Russia and the European Union occurs at a comparable pace. It should also be noted that in the case of Russia, this development is more homogeneous in terms of regional differentiation.Conclusion. Despite the fact that digitalization is transforming both business and personal life, there is currently an extremely small amount of information that helps quantify the economic, social and environmental consequences of this phenomenon. In order to further improve the statistical accounting of the digital economy in general and aspects of electronic commerce in particular, at this stage it is necessary: to determine the nature, structure, characteristics, elements, levels of control, movement of the digital economy’s commodity money supply for statistical purposes; identify specific digital technologies, their use in sectors of the economy and their contribution to the gross domestic product; develop a system of statistical indicators on the basis of state programs and strategies, the current methodology of statistical accounting of the information society, international recommendations and development of quantitative measurement of non-governmental organizations.
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Noël, Noel Mark. "A benchmark process for measuring consumer perceptions of total quality." International Journal of Market Research 56, no. 2 (March 2014): 149–66. http://dx.doi.org/10.2501/ijmr-2014-012.

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Researchers and business practitioners have made much progress in the last several decades towards both the measurement and management of the many aspects of quality. However, a standardised and comprehensive methodology for the measurement of consumer perceptions of total quality has remained elusive for a variety of reasons. This article proposes an illustrative pilot study that applies magnitude estimation (psychophysics) as a valid and convenient method to benchmark consumer perceptions of the various marketing dimensions that come to define total quality. The magnitude estimation approach allows specific quality-related information to be generalised and extended to other similar studies using small-size samples of targeted respondents. The ability to validate and generalise these findings across studies allows researchers and managers to observe functional relationships between existing and new marketing stimuli for related patterns and potential innovations. The observation and analysis of treatment effects over time allows management to implement a consumer-driven quality improvement programme. An empirical pilot study is presented for illustration of the methodology.
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Lu, Su-Lien, and Kuo-Jung Lee. "Investigating the Determinants of Credit Spread Using a Markov Regime-Switching Model: Evidence from Banks in Taiwan." Sustainability 13, no. 17 (August 24, 2021): 9535. http://dx.doi.org/10.3390/su13179535.

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In this study, we investigate the determinants of credit spread using a Markov regime-switching model. We consider corporate governance variables and credit risk to analyze the determinants of credit spread. The corporate governance mechanism is an indicator of company sustainability, and credit spread is the main factor in profits obtained by banks. However, the relationship between credit spread and corporate governance is seldom discussed. We focus on loans from banks in Taiwan between 2000 and 2019 and apply a Markov regime-switching model, which is superior to other models in capturing different effects in various regimes. We specify two regime types: corporate governance and credit risk regimes. Furthermore, we consider four aspects of corporate governance: firm ownership structure, board structure, deviation, and information environment. In this study, the determinants of credit spread are investigated more thoroughly than in previous studies. Moreover, in this study, we examine the effects of monetary policy and economic status on credit spread using a Markov regime-switching model; such models are not employed to their full extent in related studies of credit spread. Empirical results indicate that credit spread has different effects in various regimes. Thus, understanding the determinants of credit spread in different regimes is crucial for financial analysts, investors, economic policymakers, and banks. Consequently, we expect that this study can improve the management and measurement of credit risk and be of value to financial institutions.
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Arianti, Devi Sella. "ANALISIS KETERBUKAAN PENERIMAAN DAN PENGELUARAN KAS BAGI SUSTAINABILITY BPR BANK JOGJA SEBAGAI WUJUD ANTISIPASI KETIDAK PASTIAN AKIBAT PANDEMI COVID-19." Jurnal Ilmiah Bisnis dan Ekonomi Asia 15, no. 1 (February 21, 2021): 95–108. http://dx.doi.org/10.32815/jibeka.v15i1.327.

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Bank BPR Jogja is considered a grassroots entity that has an obligation to contribute to providing stimulus during the pandemic and to drive the welfare of its members in times of uncertain economic growth due to the Covid-19 pandemic. Preparation of financial reports has an important factor, namely the openness of cash receipts and disbursements which will be presented through research by measuring 6 aspects of the application of internal control in the cash receipt and disbursement cycle according to the COSO framework in BPR Bank Jogja, namely 1) accountability, 2) control environment, 3) assessment risk, 4) control activities, 5) information and communication, and 6) monitoring. This study aims to determine the analysis of the openness of cash receipts and payments and then identify the weaknesses and strengths that have been implemented through the measurement of significance together. This study uses a quantitative research method using a fact approach and analysis of its effects directly at the BPR Bank Jogja unit. The results of the study concluded that the analysis of the openness of cash receipts and disbursements at Bank BPR Jogja has gone well, in line with the strengths and weaknesses identified.
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Mazzetto, Fabrizio, Raimondo Gallo, and Pasqualina Sacco. "Reflections and Methodological Proposals to Treat the Concept of “Information Precision” in Smart Agriculture Practices." Sensors 20, no. 10 (May 17, 2020): 2847. http://dx.doi.org/10.3390/s20102847.

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Smart Agriculture (SA) is an evolution of Precision Farming (PF). It has technological basis very close to the paradigms of Industry 4.0 (Ind-4.0), so that it is also often referred to as Agriculture 4.0. After the proposal of a brief historical examination that provides a conceptual frame to the above terms, the common aspects of SA and Ind-4.0 are analyzed. These are primarily to be found in the cognitive approaches of Knowledge Management 4.0 (KM4.0, the actual theoretical basis of Ind-4.0), which underlines the need to use Integrated Information Systems (IIS) to manage all the activity areas of any production system. Based upon an infological approach, “raw data” becomes “information” only when useful to (or actually used in) a decision-making process. Thus, an IIS must be always designed according to such a view, and KM4.0 conditions the way of collecting and processing data on farms, together with the “information precision” by which the production system is managed. Such precision needs, on their turn, depend on the hierarchical level and the “Macrodomain of Prevailing Interest” (MPI) related to each decision, where the latter identifies a predominant viewpoint through which a system can be analyzed according to a prevailing purpose. Four main MPIs are here proposed: (1) physical and chemical, (2) biological and ecological, (3) productive and hierarchical, and (4) economic and social. In each MPI, the quality of the knowledge depends on the cognitive level and the maturity of the methodological approaches there achieved. The reliability of information tends to decrease from the first to the fourth MPI; lower the reliability, larger the tolerance margins that a measurement systems must ensure. Some practical examples are then discussed, taking into account some IIS-monitoring solutions of increasing complexity in relation to information integration needs and related data fusion approaches. The analysis concludes with the proposal of new operational indications for the verification and certification of the reliability of the information on the entire decision-making chain.
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Dziekański, Paweł. "SPATIAL DIVERSITY OF INFRASTRUCTURE AND ITS IMPACT ON THE DEVELOPMENT PROCESS OF RURAL COMMUNES IN EASTERN POLAND IN 2009-2018." Baltic Journal of Economic Studies 6, no. 5 (December 2, 2020): 23–32. http://dx.doi.org/10.30525/2256-0742/2020-6-5-23-32.

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Local government units are developing in an increasingly complex environment that is a place of concentration of economic activity and is a creator of local and regional development. Their activities target all types of resources, i.e., financial, human, material and information. The aim of the article is to rating the diversity of infrastructure of rural communes of Eastern Poland in relation to development. The measurements were carried out using a synthetic measure in a system of 484 communes. Data from the Local Data Bank for 2009-2018 was used as the source material. Development is a general process, multi-dimensional process, covering economic, social, environmental, political and cultural aspects. Regions with a high level of infrastructure development are areas recognized by investors and residents as attractive places for doing business and living. The level of infrastructure development in a given local system in terms of its structure, location, quality and accessibility has a very strong impact on its development. In 2018, the infrastructure measure ranged from 0.23 (best unit) to 0.91 (the weakest unit), and from 0.35 to 0.91 in 2009. In 2018, the measure of development ranged from 0.43 to 0.82, while it ranged from 0.52 to 0.84 in 2009. This indicates a similar range of unit diversity and similar actions undertaken in the economy. Units in the aspect of the measure of development and infrastructure differed the least in the aspect of entrepreneurship, demography and labor market as well as the financial situation, and the most in the aspect of infrastructure and development. The level of infrastructure of Eastern Polish rural communes was shaped primarily by the development process and financial situation but also by the number of people costing from libraries, sewage system and water supply as well as housing resources.
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Hernandez, Joaquin, Jose L. Benedito, and Cristina Castillo. "Relevance of the study of metabolic profiles in sheep and goat flock. Present and future: A review." Spanish Journal of Agricultural Research 18, no. 3 (December 29, 2020): e06R01. http://dx.doi.org/10.5424/sjar/2020183-14627.

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Current adoption of technical methods of the production systems and the genetic improvement of flocks’ productivity have led to the emergence of the well-known metabolic diseases or diseases linked to production. These disorders affect the health status of the flock, thereby generating strong economic losses in the livestock sector. The solution goes through the assessment of the ration, the characteristics of the facilities, the physiological state and the health of the flock, but also, assessing the health condition which is not always reflected in their body condition or feed intake. In field conditions, metabolic profiles could be considered as possible intermediate monitoring tool between animal production and nutrition, because they are able to express a(n) (im)balance between production requirements and feed intake. This information can be accessed by performing measurements and interpreting different blood parameters in a clinical context. Thus, the aim of this review is to offer current information about biochemical metabolic parameters in small ruminants, covering some influencing aspects related to sampling procedure, management and interpretation of results.
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Van Wijk, Ian, David J. Williams, and Mehdi Serati. "Development and Application of Sustainability Models for Unsealed Road Pavements." Transportation Research Record: Journal of the Transportation Research Board 2657, no. 1 (January 2017): 89–98. http://dx.doi.org/10.3141/2657-10.

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Sustainability is a priority for most transportation and road agencies. Its measurement has progressed from a narrow environmental focus to the assessment of social, environmental, and economic outcomes. Although sealed-road sustainability assessment measures are available, measures have not been developed for unsealed road pavements despite the large networks of unsealed roads in many countries. The objective of this study was to develop models to capture sustainability measures for unsealed road pavements. This was done by relating unsealed road pavement characteristics to social (accidents and surface friction), environmental (emissions, dust pollution, and loss of resources), and economic (vehicle operating, accident, travel time, and maintenance costs) sustainability outcomes. Existing unsealed road surface characteristic prediction relationships, information presented in life-cycle cost analyses, and emissions studies were used to develop these models for rural unsealed roads. The models that were developed can be used in conjunction with existing pavement performance prediction models in life-cycle assessments, comparison of wearing course types, review of maintenance strategies, climate change consequence predictions, overall network sustainability performance reviews, and in pavement management. This paper contains a brief description of the approach, presents the models developed, and provides a number of examples of the application of the models to produce sustainability outcomes. The applications show that the models can effectively be used to quantify and compare sustainability outcomes. The applications highlight the dominance of aspects such as aggregate hauling distance in sustainability outcomes and the limitations of cost–benefit assessment procedures in which carbon emissions are not considered.
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ORLOVA, Valentyna, and Sofiia KAFKA. "IMPACT OF ACCOUNTING POLICIES ON BOOK VALUE OF ENTERPRISE." Economy of Ukraine 2018, no. 04 (April 3, 2018): 55–62. http://dx.doi.org/10.15407/economyukr.2018.04.055.

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Content and purpose of accounting are identification, measurement, registration, accumulation, synthesis, storage and transfer of information about activities of an enterprise to external and internal users for adoption of management decisions. Business operations are recorded in prices at the time of transaction; that ensures a reliable determination of financial performance of enterprise for one or another period in prices of that period. However, its financial position is also affected by other factors: investment attractiveness of enterprise, its position in the market, inflation, emergencies, etc. As a result, the price of accounting objects can change. It was found out whether it is expedient to reflect such changes in accounting records. Peculiarities of the impact of accounting policies on the value of enterprise are researched. Solutions of problematic aspects of the valuation of some items of accounting are revealed and proposed. In particular, it concerns the order of reflection of revaluations in accounting items and presentation of information about them in financial statements as a source of information about value of enterprise. There are a number of methods for assessing the value of an enterprise, the main one among them is valuation based on financial statements, namely balance sheet (so-called book value). It is determined that under current conditions of managing and doing business, accounting policies is a powerful tool for managing not only accounting but also the results of financial and economic activity and the value of enterprise. To provide users with information about real value of assets, liabilities and equity, the balance sheet items at the reporting date, if necessary, should be re-evaluated, and the results filed in the statement of financial position. The difference between the data of balance sheet and statement of financial position should be disclosed in the notes to the financial statements.
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Tretyakova, L. A., and A. S. Astakhin. "SPATIAL DEVELOPMENT OF TERRITORIES: STATUS, TRENDS, INTEGRATED APPROACH TO ASSESSING THE DIFFERENTIATION OF REGIONS (TERRITORIES)." Vestnik Universiteta, no. 4 (June 29, 2020): 107–14. http://dx.doi.org/10.26425/1816-4277-2020-4-107-114.

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The trends and problems of spatial development of regions of Russia in the context of integration of the domestic economy in the transition period from the planned socialist to the capitalist system of economic relations on the example of Vladimir region have been analysed. A methodology for assessing regional differentiation has been proposed. Aspect novelty of the estimation methodology consists in a unified comparative analysis of empirical integrated indicators obtained by calculating partial values of criterion-factors by means of converging integer series using methods of limit equations in combination with the method of Lyapunov's functions in comparison with threshold values of the corresponding integrated indicators. At the same time integrated indicators meet the requirements: quantitative measurement; formation on the basis of priority basic indicators of regional development; accounting for the main components of development: institutional, environmental, economic and social.The proposed methodology is characterized by simplicity of calculation, low cost application, as well as the fact that the information base is made up of official data of state statistics bodies, which ensures their accessibility and comparability.
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Kovács, Levente, Otto Szenci, Walter Baumgartner, Mátyás Hejel, and László Rózsa. "Subacute ruminal acidosis in dairy cows - physiological background, risk factors and diagnostic methods." Veterinarska stanica 51, no. 1 (February 4, 2020): 5–17. http://dx.doi.org/10.46419/vs.51.1.1.

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According to the latest studies, the prevalence of subacute ruminal acidosis (SARA) is around 20% in early and mid- lactation dairy cows, generating annual losses in the United States of approximately USD 500 million to 1 billion. The diagnosis of SARA is still difficult due to lack of pathognomonic clues and the delayed appearance of certain clinical signs. Therefore, SARA remains neglected or even unrecognized in many dairy herds. SARA is characterized by daily episodes of low ruminal pH, when the pH remains in the range of 5.2 to 6 for a prolonged period due to the accumulation of short-chain fatty acids and insufficient rumen buffering. The causes of SARA are related to high-grain diets, such as feeding excessive amounts of non-structural carbohydrates and highly fermentable forages, and insufficient dietary coarse fibre. SARA is associated with the inflammation of several organs and tissues in dairy cows, and its main long-term health and economic consequences are the fluctuation of feed intake, reduced fibre digestion, depression of milk yield and milk fat content, gastrointestinal damage, diarrhoea, laminitis, liver abscesses, and lameness. The aim of this review is to summarize the information available on the physiological aspects, risk factors, prevalence and possible indicators of SARA in dairy cattle. Basedon the existing literature, rumenocentesis and the use of an oral stomach tube are reliable field techniques to detect SARA. Nowadays, improved field techniques allowing the continuous measurement of reticuloruminal pH are also available for better diagnosis of SARA. Wireless indwelling pH probes may become important tools for the continuous measurement of ruminal pH in the coming years.
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Tordrup, David, Jean Mossman, and Panos Kanavos. "RESPONSIVENESS OF THE EQ-5D TO CLINICAL CHANGE: IS THE PATIENT EXPERIENCE ADEQUATELY REPRESENTED?" International Journal of Technology Assessment in Health Care 30, no. 1 (January 2014): 10–19. http://dx.doi.org/10.1017/s0266462313000640.

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Objectives: In many economic evaluations and reimbursement decisions, quality-adjusted life-years (QALYs) are used as a measure of benefit to assess effectiveness of novel therapies, often based on the EQ-5D 3-level questionnaire. As only five dimensions of physical and mental well-being are reflected in this tool, significant aspects of the patient experience may be missed. We evaluate the use of the EQ-5D as a measurement of clinical change across a wide range of disorders from dermatological (acne) to life-threatening (metastatic cancers).Methods: We analyze published studies on the psychometric properties of the EQ-5D 3-level questionnaire, extracting information on the Visual Analogue Scale versus Index score, Standardized Response Mean, and Effect Size. These are compared with ranges generally accepted to represent good responsiveness in the psychometric literature.Results: We find that only approximately one in five study populations report subjective health state valuation of patients within 5 percent of the score attributed by the EQ-5D index, and more than 40 percent of studies report unacceptable ceiling effects. In the majority of studies, responsiveness of the EQ-5D index was found to be poor to moderate, based on Effect Size (63 percent poor–moderate) and Standardized Response Mean (72 percent poor–moderate).Conclusions: We conclude that the EQ-5D index does not adequately reflect patient health status across a range of conditions, and it is likely that a significant proportion of the subjective patient experience is not accounted for by the index. This has implications for economic evaluations of novel drugs based on evidence generated with the EQ-5D.
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Omelyanenko, V. A. "Socio-cultural basis of communities innovation development: archetypical approach." Ukrainian Society 76, no. 1 (April 8, 2021): 30–40. http://dx.doi.org/10.15407/socium2021.01.030.

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Based on the analysis of modern theories and practical approaches to local development management, the author determined that many successful strategies for community revival are based on the ability of society and business to self-organize at the local level. The author identifies the formation factors of local innovation archetypes and the resource base of innovation development of communities. One of the main aspects of the formation of local innovation archetypes is the development of mechanisms for the public choice of the innovation process priorities and their implementation, and creating tools for broad information support and promotion of innovative ideas to create success stories. It is determined that the main tasks of local community development practices are capacity building and community empowerment, the transformation of local residents from actors into actors, development of participatory democracy and involvement of residents in the development of the territory (enhanced participation). The author substantiates that regional (local) innovation landscapes are more suitable for developing complex interactions and capital formation of ties as competitive advantages. The territories are communities of economic interest and can take advantage of ties and joint activities of economic entities. Implicit knowledge (cooperation between educational institutions, research institutions, business, staff relocation, public-private sector interaction, technology diffusion, etc.) in the measurement of networks depend heavily on coordination and are necessary for various innovations. Based on the analysis of local development theories, it is substantiated that the most effective tool developing of local communities is to involve people in joint activities aimed at achieving the public good or benefit for all participants. Examples of the best world experience and practices in involving communities in solving local development issues are considered.
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Lopez-del-Castillo-Wilderbeek, Francisco Leslie. "El retorno de la inversión en las relaciones públicas, una revisión bibliográfica." Las Relaciones Públicas en el nuevo milenio: retos y oportunidades 10, no. 20 (December 22, 2020): 71–90. http://dx.doi.org/10.5783/rirp-20-2020-05-71-90.

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This research has carried out a systematized bibliographic review to analyze how the return on investment (ROI) in communication, and specifically in public relations, has been theoretically treated. The financial measurement of communication outcomes represents a topic of great interest for the academic community because organizations need to know the real results of their communication efforts. At the same time, economic measurement turns out to be a variable that can be understood by the management of the organizations and allows them to know where the money is being spent. However, despite more than forty years of theoretical work, a homogeneous nor globally accepted solution has not yet been achieved. The bibliographical study of the return on investment in communication, and especially in public relations, shows the difficulty of turning the success of the activity of public relations professionals into money. On the one hand, there is no doubt that the ROI is directly related to financial data; on the other hand, in communication it is usual to introduce non-economic values to evaluate the results achieved. The bibliographical results indicate in the first instance that, on a quantitative level, the economic aspect is predominant in the calculation of the ROI (96.3%). In this context measurement by equivalence in advertising (AVE) is an economic model as used by professionals as it is rejected by researchers. It is based on comparing the cost of a presence in the media with the equivalent cost if it were advertising. Nevertheless, this model is criticized for the differences between advertising (a completely controlled message) and publicity (a message that is altered by the media). However, taking the previous works about the subject, it can be said that the evaluation of public relations actions can be dealt with from the perspective of opportunity cost: the loss of other alternatives when one alternative is chosen. In this way, the evaluation of the cost of a traditional advertising action can be compared with the cost of other options available to public relations professionals. For example, native advertising is a resource of public relations teams whose cost can easily be compared to traditional advertising. Native advertising is a paid promotion that matches the audience's consumption and contains information of interest to the advertiser. Hence opinions that reject the advertising equivalence measurement (AVE) are not justified when the product generated by public relations has the characteristics of native advertising because in both cases (advertising vs. native advertising) the professional can exactly compare the investment made with one instead of the other.
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Montani, Damiano, Francesco Perrini, Daniele Gervasio, and Andrea Pulcini. "The Importance of “Contextualisation” in Small and Medium-Sized Firms Valuation: Evidences from an Italian Case Study." International Journal of Business and Management 13, no. 1 (December 18, 2017): 70. http://dx.doi.org/10.5539/ijbm.v13n1p70.

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The valuation of a small or medium-sized enterprise through subjective methods, may not exclude a correct contextualisation of the data forming the information base of the estimate. “Contextualisation” refers to the general overview of all those elements that allow a proper definition of the enterprise’s background. All of this serves in the analysis for the correct data necessary for the determination of values such as the economic and financial flows to discount, the timeframe of analysis and the discount rate. Without a correct contextualisation, it is not possible to reach a correct measurement of the company value in accordance with the studies on the “theory of value”. After observing that “contextualisation” has not been widely studied till now for the theory of value, the present work analyses the incidence on the measurement of the company value, showing with an empirical case the different results that may be reached on the basis of the contextualisation of data. Hence, a correct “contextualisation” is crucial for the proper valuation of a company. Academic researches should take more carefully into consideration, this aspect concerning the valuation of a company and in particular, define more accurately the implementing rules in the assessment methods.
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Banker, Rajiv D., Gordon Potter, and Dhinu Srinivasan. "An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures." Accounting Review 75, no. 1 (January 1, 2000): 65–92. http://dx.doi.org/10.2308/accr.2000.75.1.65.

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Recent studies report an increasing use of nonfinancial measures such as product quality, customer satisfaction, and market share in performance measurement and compensation systems. A growing literature suggests that because current nonfinancial measures are better predictors of long-term financial performance than current financial measures, they help refocus managers on the long-term aspects of their actions. However, little empirical evidence is available on the relation between nonfinancial measures and financial performance, and even less is known about performance impacts of incorporating nonfinancial measures in incentive contracts. Using time-series data for 72 months from 18 hotels managed by a hospitality firm, this study provides empirical evidence on the behavior of nonfinancial measures and their impact on firm performance. The results indicate that nonfinancial measures of customer satisfaction are significantly associated with future financial performance and contain additional information not reflected in the past financial measures. Furthermore, both nonfinancial and financial performance improve following the implementation of an incentive plan that includes nonfinancial performance measures.
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