Non-Profit Organizations in a Bureaucratic Environment

OpenAIRE

Grout, Paul; Schnedler, Wendelin

2008-01-01

How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bu- reaucrat, who supplies some input to the non-profit unit, but has opportunity costs in doing so (e.g. Dean of faculty, corrupt representative, government agency). We find that marginal changes in the balance of power eventually hav...

Open Crowdsourcing: Leveraging Community Software Developers for IT Projects

Science.gov (United States)

Phair, Derek

2012-01-01

This qualitative exploratory single-case study was designed to examine and understand the use of volunteer community participants as software developers and other project related roles, such as testers, in completing a web-based application project by a non-profit organization. This study analyzed the strategic decision to engage crowd…

Do Emotional Appeal and Media-context Influence the Effectiveness of TV Commercials for Profit and Non-profit Brands?

OpenAIRE

Roozen, Irene; Claeys, Christel

2009-01-01

This study investigates the impact of emotions, both ad- and context-evoked, on the effectiveness of commercials for non-profit vs. profit brands. Effectiveness is made operational by rational measures, recall and recognition, and by emotional measures, ad likeability and brand attitude. Four different experimental groups were exposed to a sequence of warm and sad commercials for non-profit and profit brands, embedded either in a warm film fragment or a sad one. The results indicate that, ove...

Project risk definition and measurement in a not-for-profit setting.

Science.gov (United States)

Gapenski, L C

1992-11-01

The health care finance literature on capital investment decisions generally applies conventional market risk concepts without distinguishing between proprietary and not-for-profit forms of organization. Since proprietary firms have shareholder wealth maximization as their primary goal, a project's relevant risk is its contribution to the riskiness of the equity investors' well diversified stock portfolios, or its market risk. However, not-for-profit organizations do not have shareholder wealth maximization as their primary goal, and thus market risk concepts are not applicable. Rather, the relevant risk in a not-for-profit setting is a project's corporate risk; that is, the project's contribution to the riskiness of the organization. The difference in risk definition and measurement between proprietary and not-for-profit firms has two implications for managerial decisions: (1) in making capital investment decisions, a manager must define and measure a project's riskiness on the basis of the firm's organizational form; and (2) although diversification for the sole purpose of risk reduction is not a valid rationale for proprietary firms because stockholders can achieve the same result at less cost, risk-reducing diversification does make sense for not-for-profit firms.

APLIKASI MANAJEMEN KEGIATAN UNTUK ORGANISASI NON PROFIT BERBASIS WEBSITE

Directory of Open Access Journals (Sweden)

Arif Hidayat

2017-02-01

Full Text Available Suatu organisasi memiliki berbagai program kerja, yang di dalamnya ada kepanitian khusus. Biasanya manajemen kegiatan yang berisi pengelolaan keuangan pada masing-masing organisasi dan lembaga dikepalai oleh bendahara. Pengelolaan keuangan tersebut menjadi sebuah kebutuhan, karena bendahara tersebut wajib selalu melaporkan pencatatan keuangan. Tentu akan menjadi tidak efektif jika melakukan pencatatan keuangan harus melakukannya secara manual. Di samping susah, pencatatan secara manual sangat beresiko seperti rusak dan hilangnya buku pencatatan. Ada lagi pencatatan dengan cara lain yaitu menggunakan software yang sudah ada seperti Microsoft Excel, namun hal tersebut masih kurang efisien dan kurang efektif sehingga diperlukan tools pencatatan yang lebih baik agar mencapai tujuan dan sasaran yang diinginkan. Subjek penelitian yang dibahas pada penelitian ini adalah aplikasi pengelolaan keuangan untuk organisasi non profit berbasis website. Langkah pengembangan aplikasi yaitu menggunakan waterfall model. Dari penelitian yang dilakukan menghasilkan sebuah website tentang ”aplikasi manajemen kegiatan untuk organisasi non profit berbasis website” yang dapat digunakan untuk melakukan manajemen kegiatan bagi organisasi non profit sehingga pekerjaan seorang bendahara menjadi mudah dan efektif. Keywords: Manajemen Kegiatan, Nonprofit Online, Organisasi Non Profit.

Social media for non-profit organizations in Vietnam

OpenAIRE

Nguyen, Thy

2016-01-01

The thesis presents about social media in general and social media for non-profit organizations in Vietnam in particular. The writer wanted to explore the disadvantages that non-profits in Vietnam face when using social media and search for recommendations which helps them to use it more efficiently. In the theoretic part, core concepts related to social media were introduced, namely, definition of social media, its types, the popular platforms, situation of social media in Vietnam, pros...

Factor analysis of financial and operational performance measures of non-profit hospitals.

Science.gov (United States)

Das, Dhiman

2009-01-01

To understand the important dimensions of the financial and operational performance of non-profit hospitals. Secondary data for non-profit US hospitals between 1996 and 2004. I use iterative principal factor analysis of hospitals' financial and operational ratios for each year of the study. For factor interpretation, I use oblique rotation. Financial ratios were created using cost report data from HCRIS 2552-96 available from the Centers for Medicaid & Medicare Services (CMS). I identify five factors--capital structure, profitability, activity, liquidity, and an operational factor--that explain most of the variation in the performance of non-profit hospitals. I also find that capital structure is more important than profitability in determining the performance of these hospitals. The importance of capital structure highlights a significant shift in the organization of the non-profit hospitals' finances.

Wolves in sheep's clothing: Is non-profit status used to signal quality?

Science.gov (United States)

Jones, Daniel B; Propper, Carol; Smith, Sarah

2017-09-01

Why do many firms in the healthcare sector adopt non-profit status? One argument is that non-profit status serves as a signal of quality when consumers are not well informed. A testable implication is that an increase in consumer information may lead to a reduction in the number of non-profits in a market. We test this idea empirically by exploiting an exogenous increase in consumer information in the US nursing home industry. We find that the information shock led to a reduction in the share of non-profit homes, driven by a combination of home closure and sector switching. The lowest quality non-profits were the most likely to exit. Our results have important implications for the effects of reforms to increase consumer provision in a number of public services. Copyright © 2017. Published by Elsevier B.V.

EPA for Businesses and Non-Profits

Science.gov (United States)

Information and links to EPA web pages that are meant to help businesses and non-profits adhere to EPA regulations and otherwise protect the environment, take advantage of opportunities to collaborate with the EPA, and find training EPA training programs.

Accountability, efficiency, and the "bottom line" in non-profit organizations.

Science.gov (United States)

Cutt, J

1982-01-01

Financial reporting by non-profit organizations deals only with accountability for propriety and regularity, and ignores output measurement. The development of output measures of a physical or index nature offers a means of relating dollar costs to output in the form of cost-efficiency or cost-effectiveness measures, but does not provide any measure of the absolute value or worthwhileness of such programs. This fundamental absolute value question should be asked of all non-profit programs and documented to the greatest possible extent in budgetary submissions, and subsequent control and audit. In public sector non-profit programs, the posing of this question requires information on consumer demand other than in aggregative and imprecise form through the political process, and much improved information on the cost side. Eliciting demand information is feasible in the case of public programs with separable benefits by the use of a variety of pricing techniques, direct or imputed, whether or not the service in question is ultimately financed on a user-pay basis. The problem of eliciting demand is more difficult in the case of public goods, but improved demand information can be obtained, ideally by an approach such as the use of a Clarke tax. The argument can be extended to encompass questions of income distribution, stabilization, regulation and tax policy. Recent developments in program evaluation in the federal government are important, but remain deficient in failing to address the question of absolute value.

Strategies and techniques of communication and public relations applied to non-profit sector

Directory of Open Access Journals (Sweden)

Ioana – Julieta Josan

2010-05-01

Full Text Available The aim of this paper is to summarize the strategies and techniques of communication and public relations applied to non-profit sector.The approach of the paper is to identify the most appropriate strategies and techniques that non-profit sector can use to accomplish its objectives, to highlight specific differences between the strategies and techniques of the profit and non-profit sectors and to identify potential communication and public relations actions in order to increase visibility among target audience, create brand awareness and to change into positive brand sentiment the target perception about the non-profit sector.

A critique of social marketing in the non-profit development sector

Directory of Open Access Journals (Sweden)

L.M. Fourie

2009-07-01

Full Text Available In its struggle to find funding, non-profit organisations world-wide are increasingly using social marketing strategies. This approach potentially influences non governmental organisations (NGOs and community based organisations (CBOs in their communication with their “clients”, i.e. those persons and com-munities in need of development. Marketing strategies con-sequently become instruments in achieving social development, with as main premise that behaviour could be changed by means of persuasive, top-down communication. Social marketing, with its roots in marketing, has a strong focus on persuasion and favours top-down communication rather than dialogical communication strategies suggested by the par-ticipatory development communication approach. It is also questionable whether social marketing can be equated with the principles of a Biblically informed approach to communication. With these questions in mind, this article discusses Biblical views on communication and the participatory development communication approach. A critique of the social marketing approach is then offered. It is argued here that there is no clear-cut answer as to whether social marketing could be described as participatory. What is clear is that there are many different views on social marketing, as is the case with participatory approaches. It would thus seem more correct to place social marketing on a participation continuum, rather than to define it as being participatory and thus per definition ethical or not. Finally, a number of suggestions are made which could bring it more in line with the participatory communication approach as well as Biblical principles on com-munication.

26 CFR 1.857-11 - Non-REIT earnings and profits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Non-REIT earnings and profits. 1.857-11 Section 1.857-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits...

Adaptive neuro-fuzzy optimization of wind farm project net profit

International Nuclear Information System (INIS)

Shamshirband, Shahaboddin; Petković, Dalibor; Ćojbašić, Žarko; Nikolić, Vlastimir; Anuar, Nor Badrul; Mohd Shuib, Nor Liyana; Mat Kiah, Miss Laiha; Akib, Shatirah

2014-01-01

Highlights: • Analyzing of wind farm project investment. • Net present value (NPV) maximization of the wind farm project. • Adaptive neuro-fuzzy (ANFIS) optimization of the number of wind turbines to maximize NPV. • The impact of the variation in the wind farm parameters. • Adaptive neuro fuzzy application. - Abstract: A wind power plant which consists of a group of wind turbines at a specific location is also known as wind farm. To maximize the wind farm net profit, the number of turbines installed in the wind farm should be different in depend on wind farm project investment parameters. In this paper, in order to achieve the maximal net profit of a wind farm, an intelligent optimization scheme based on the adaptive neuro-fuzzy inference system (ANFIS) is applied. As the net profit measures, net present value (NPV) and interest rate of return (IRR) are used. The NPV and IRR are two of the most important criteria for project investment estimating. The general approach in determining the accept/reject/stay in different decision for a project via NPV and IRR is to treat the cash flows as known with certainty. However, even small deviations from the predetermined values may easily invalidate the decision. In the proposed model the ANFIS estimator adjusts the number of turbines installed in the wind farm, for operating at the highest net profit point. The performance of proposed optimizer is confirmed by simulation results. Some outstanding properties of this new estimator are online implementation capability, structural simplicity and its robustness against any changes in wind farm parameters. Based on the simulation results, the effectiveness of the proposed optimization strategy is verified

Profitability of photovoltaic projects under the Plan Piloto de Generacion Distribuida para Autoconsumo

International Nuclear Information System (INIS)

Oviedo Mora, Bayron

2013-01-01

The concept of solar energy is introduced, with its characteristics and scope as a source of electric generation. The functioning of the photovoltaic projects is covered, its main components, characteristics that define, types of systems and basic concepts that should be known when designing a photovoltaic system. An Plan Piloto de Generacion Distribuida para Autoconsumo (PPDGA) of the Instituto Costarricense de Electricidad is described, this plan is until the moment the only option for power generate a distributed manner in Costa Rica. An energetic study and good profitability analysis, the parameters to be taken into account and the way of calculating and interpret the indicators most used in engineering projects such as the Internal Rate of Return (IRR) and Net Present Value (NPV) were investigated to determine how should be developed. The social and environmental advantages are mentioned for the installation of a project of this type, while it is true they are difficult advantages to monetize in the developing of a profitability study, also must be valued at the time for the decision to implement the project. Two cases were chosen as examples, one for small industry level and the other at the residential level. The necessary estimates were performed to determine the optimal power to be installed in order to obtain maximum profitability, photovoltaic systems were quoted at different companies, to know the real price of equipment in today's market and credit characteristics for this type projects were consulted. Also, an estimate of the increase in electric rates in Costa Rica was made, among other necessary parameters to calculate what will happen in the projects. Finally, projects behavior was simulated, indicators of economic viability studies were calculated and sensitivity and risk studies of the two proposed projects using the RETScreen software were made. As of financial analysis and sensitivity it was determined that for both examples the proposed

A policy for development of project management. Projektijuhtimise arendamise poliitika

Directory of Open Access Journals (Sweden)

Arvi Kuura

2013-01-01

Full Text Available The share of temporary tasks and activities organised through projects and/or programmes is increasing in modern societies and also in businesses, non-profit and public organisations. To manage an increasing load of projects and programmes, the majority of organisations employ more skilled project management professionals and develop their project management capabilities. Against that background, most governments globally have not paid much attention to the development of project management. In other words, the project management capability (or maturity has not been a macro-level or policy concern. The article explores the importance of project management capabilities and the need for suitable policies, and outlines a policy for the development of project management

Spokespersons in media campaigns of non-profit organizations

Directory of Open Access Journals (Sweden)

Milovanović Dragana

2014-01-01

Full Text Available The subject of this research is how spokespersons can be used in campaigns of non-profit organizations, with a goal to increase their visibility and gain public support. Namely, many companies employ celebrities for their media campaigns as protagonists and promoters of brand values. With their appearance and engagement, celebrities transfer part of their image and credibility to the brand, which widens and enriches the field of associations which brands trigger in consumers' conscience. Non-profit organizations could get similar benefits out of these campaigns. In a society where there is a certain level of fascination with celebrities, i.e. celebrity culture, their influence can be used not only to attract attention to the goods, but also to ideas. The goal of the paper is to show how spokespersons can influence behavior and attitudes of the public by participating in media campaigns, and also the important aspects of choosing a spokesperson. The paper is supposed to be a starting point for practitioners,so they can design creative ideas based on this technique on the non-profit organizations market, especially in Serbia.

A Strategic Analysis of Investment Opportunities within British Columbia's Private Healthcare Sector for a Non-Profit Genomics Research Organization

OpenAIRE

Barclay, John W.

2010-01-01

Advances in the genome sciences are leading to the development of new healthcare innovations relevant to the principles of personalized medicine. Genome BC, a non-profit research organization, invests in projects that will help facilitate the integration of these innovations into the delivery of healthcare. This analysis assesses the strategic positioning of private healthcare firms in BC to be early users of such innovations. The analysis assesses the suitability of investment from Genome BC...

Not for the Profit, but for the Training? Gender Differences in Training in the For-Profit and Non-Profit Sectors

OpenAIRE

Dostie, Benoît; Javdani, Mohsen

2017-01-01

We use Canadian linked employer-employee data to examine gender differences in probability, duration, and intensity of firm-sponsored training. We find that women in the for-profit sector are less likely to receive classroom training, and receive shorter classroom training courses. However, we find the reverse in the non-profit sector, with women being more likely to receive both classroom and on-the-job training, and also receiving longer classroom training courses. Our results suggest that ...

Promoting Profit Model Innovation in Animation Project in Northeast Asia: Case Study on Chinese Cultural and Creative Industry

Directory of Open Access Journals (Sweden)

Hao Jiao

2017-12-01

Full Text Available Building on a case study of three animation companies in the Chinese cultural and creative industry, this study aims to understand how profit model innovation is promoted. Due to the rapidly changing environments and resource scarcity, cultural and creative companies need to select the appropriate profit model according to their own key resources. The study uncovers two critical factors that promote profit model innovation in animation projects: the quantity of consumers and their consumption intention. According to these two dimensions, the authors’ analysis shows profit model innovation in animation projects can be divided into Fans mode, Popular mode, Placement mode, and Failure mode, respectively. This study provides an empirical basis for advocating profit model innovation and discusses the resource requirements of Fan mode, Popular model, and Placement mode in China’s cultural and creative industry. The authors’ research also has managerial implications that might help firms promote profit model innovation. Finally, learning and promoting the profit model of China’s animation industry in the Northeast Asia area will be conducive to Northeast Asia’s cooperation and sustainable development.

Grants Management Guidance for Non-Profit Organizations

Science.gov (United States)

This guidance is intended to provide non-profit grant recipients with information to ensure that their organizations remain in compliance with the Code of Federal Regulations (CFR), Office of Management (OMB) cost principles, and the terms and conditions.

Valuation of Volunteer Work in the Satellite Account of Non-Profit Institutions

Directory of Open Access Journals (Sweden)

Václav Rybáček

2017-12-01

Full Text Available Volunteer work constitutes an important input into the activities of non-profit institutions. However, in the core system of national accounts, volunteering falls outside the production boundary even if it leads to the production of services. By doing so, national accounts inevitably underestimates the contribution of non-profit institutions to the well-being. This shortcoming is overcome by the Satellite Account of Non-profit Institutions complementing and extending the concept of national accounts chiefly by incorporation of the value of volunteering and by full coverage of non-profit institutions classified in a number of economic sectors. This paper is an attempt to address the key issue that is the way of volunteer work´s valuation for analytical purposes. We will discuss different approaches to the valuation and their impact on key macroeconomic aggregates.

Determinants of Sustainability and Organisational Effectiveness in Non-Profit Organisations

Directory of Open Access Journals (Sweden)

Chux Gervase Iwu

2015-07-01

Full Text Available This case study investigates the criteria for organizational effectiveness in non-profit organizations (NPOs with the aim to determine how the elements of sustainability fit within the criteria. To achieve this, the study utilized the research questions: “what criteria do NPOs use to evaluate their effectiveness?” and “how is sustainability embedded in NPO effectiveness?” The research design was interpretivist, adopting focus group interviews to obtain data. Specifically, two focus group interviews were held with the top management of an NPO which revealed that both financial and non-financial criteria were equally essential for NPO effectiveness. This finding is consistent with the literature, although it contradicts the initial assumption of the study that NPO effectiveness was based more on non-financial criteria than financial criteria. The study also found that the effectiveness of an NPO should be viewed in two ways: firstly, “the full achievement of its mandate” and, secondly, “the ability to run business projects to cover cost.” It also emerged that both the ability to cover costs and the achievement of a mandate should be done in a sustainable manner (a sustainable manner is seen as one that is harmonious with the natural and the socio-political environment. The results of this paper present a practical case for the management of NPOs by reiterating that the full achievement of the NPO mandate and the successful running of social projects to generate funds for sustainability are key elements of effectiveness. Given the essential role that NPOs play in developing countries, this study has provided the foundation for more widespread enquiry into the sustainability and effectiveness of NPOs.

Mobbing in a Non-Profit Organisation

Directory of Open Access Journals (Sweden)

Kovacic Andrej

2017-05-01

Full Text Available Purpose: The aim of this paper is to analyse mobbing in a large, non-profit, state-owned organization in order to find out to what extent mobbing is present and in what way it takes place. In addition, the purpose of the research is to analyse whether the extent of mobbing is connected to employee’s age, gender and position.

Cultural challenges and essential factors in the implementation of IS in a non-profit organisation in a developing country

DEFF Research Database (Denmark)

Kastrup Nielsen, Sebastian; Svejvig, Per

2013-01-01

collaboration. Cultural dimensions from Hofstede and other researchers are examined to take spe-cific actions to reduce the cultural gap between developed and developing countries. The culture also affects the implementation process, which this paper has found an appropriate solution for. This, together......This paper seeks to describe some of the challenges in the implementation of IS in a non-profit or-ganization in a developing country. When people from developed countries assist in the process of making requirements specification, an understanding of local culture is essential for a successful...

Facebook Satisfaction and Its Impacts on Fundraising: A Case Study at a Portuguese Non-Profit Organization

Directory of Open Access Journals (Sweden)

Raul M. S. Laureano

2018-01-01

Full Text Available Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered to 204 participants that were aware of the Portuguese non-profit organization “Leigos para o Desenvolvimento” (People for Development. The results show that the participants are satisfied with Facebook page of the organization, and that there is influence of satisfaction on the word-of-mouth and on the frequency and amount of donations. However, satisfaction with the Facebook, itself, does not appear crucial to the realization of donations, either in the present or in future as intended. The study focuses only on one organization and includes a sample that may not represent all the population extracts and so inhibit the generalization of the findings to other populations. The paper includes implications for the development of an effective use of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations. The study confirms the importance of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations.

Managing Career Development in the Not for Profit Sector

OpenAIRE

Maher, Chi

2009-01-01

This paper provides a report on a pilot study that was conducted to inform a DBA research project. It will investigate employee perceptions of their career development in the not-for-profit (NFP) sector. Theoretical and empirically based literature searches were conducted on career development for this study. Some researchers argue that the old career model (which involves an employee working for an organisation and committed to the organisation and in turn, the organisation offers the employ...

A role for NGOs in international renewable energy project development

Energy Technology Data Exchange (ETDEWEB)

Bartholf, T.R.

1997-12-01

An NGO is an international term for non-government organizations, often it is used in connection with non-profit, community-based and/or voluntary business activities. To be successful in supporting energy projects, these organizations generally exhibit certain characteristics: they are familiar with the end-use requirements; they are typically neutral to the technology; they emphasize training; they do not carry a large bureacratic structure, at home or in the field; they typically can adapt to do numerous functions; they can often attract other support. The author discusses several examples of such organizations who have been highly successful. The author sees a continuing role for such groups in developing renewable energy sources in the rural setting to include: continued development of new activity in rural areas; development of institutional framework for future market activity; an increased role in managing international development activities; more direct involvement with for-profit technical and financial organizations.

Resource categories and performance in Portuguese non-profit sports clubs

Directory of Open Access Journals (Sweden)

Marco Arraya

2016-01-01

Full Text Available The resource-based view (RBV explores the role of key resources identified as tangible, personnel-based, and intangible resources in creating superior organizational performance. The RBV posits that an organization’s success is mainly driven by resources that possess Barney’s VRIO (valuable, rare, inimitable, and organized framework. The purpose of this study is to demonstrate the relationship between the three categories of resources and organizational performance. The data was analyzed with a two-stage structural equation modelling approach. The sample included Portuguese sports management staff from non-profit clubs which composed of 375 men and 102 women. The results of the structural model demonstrated that, intangible resources can significantly influence organizational performance while, personnel-based resources influence tangible and intangible resources. The results show that “staff competence”, “reputation”, and “financial capital” were the most essential resources, and that is core for non-profit clubs and their strategy to recognize, develop, and leverage VRIO resources. These findings also have considerable implications for sport managers, and suggestions for possible future research were given.

Digital marketing plan for a non-profit organization. Case: Nordic ASEAN Business Forum Ry

OpenAIRE

Ngo, Chi

2017-01-01

The Internet is changing people’s lives as well as the way organizations operate. In fact, digitalization and digital marketing are considered essential in organization’s operations. In this context, the capability to facilitate and master digital marketing becomes a key asset of an organization to stay competitive. This project-based thesis was commissioned by Nordic ASEAN Business Forum (NABF), a non-profit organization based in Helsinki, Finland. The need for the thesis comes from the ...

Domotics in existing houses for elderly people. Evaluation of the project Lidwinahof. People, Planet, Profit; Domotica in bestaande seniorenwoningen. Evaluatie project Lidwinahof. People, Planet, Profit

Energy Technology Data Exchange (ETDEWEB)

Schouw, J.; Corpeleijn, M.; Poiesz, E. [CEA, Rotterdam (Netherlands)

2003-08-01

Domotics is applied in 49 houses for elderly people of the building complex Lidwinahof in Best, Netherlands. The domotics application concerns the functions safety (burglary, control of access, fire), care (emergency call, measurement of activity) and comfort (lighting). Among all residents an evaluation has been carried out from the perspective of sustainable development. A precondition for sustainable development is a balance between social, ecological and economical benefits (People, Planet and Profit). Results before and after the application of domotics are compared. [Dutch] De afgelopen jaren hebben diverse woningcorporaties een pilot-project met domotica uitgevoerd, met name met toepassingen op het gebied van wonen en zorg. Domein (woningcorporatie in Eindhoven, Best en Son en Breugel) was in het voorjaar van 2002 de eerste woningcorporatie die domotica heeft toegepast in de bestaande bouw (49 seniorenwoningen van het complex Lidwinahof in Best). Het systeem bevatte de functies veiligheid (inbraak, toegangscontrole, brand), zorg (noodoproep, activiteitsmeting) en comfort (verlichting). Onder alle bewoners is een evaluatie uitgevoerd vanuit het perspectief van duurzame ontwikkeling. Voorwaarde voor duurzame ontwikkeling is een balans tussen sociale, ecologische en economische opbrengsten (People, Planet en Profit). De resultaten op deze drie gebieden voor en na toepassing van domotica zijn vergeleken.

Project risk management for development of non-utility power generators (NUGs)

International Nuclear Information System (INIS)

Lau, T.

1990-01-01

The growing Non-Utility Generation (NUG) industry has brought new opportunities and challenges for the insurance industry. There can be unique engineering and financial risks involved in the development of Non-Utility Power Generation projects. The use of new technologies to meet stringent environmental regulations and to improve project performance and efficiency presents new challenges to the project developers and designers. The lack of funding, resources and experience of some of these projects may create unusual risks that could result in failure or deficiency in the performance of the projects

Evolution of public and non-profit funding for mental health research in France between 2007 and 2011.

Science.gov (United States)

Gandré, Coralie; Prigent, Amélie; Kemel, Marie-Louise; Leboyer, Marion; Chevreul, Karine

2015-12-01

Since 2007, actions have been undertaken in France to foster mental health research. Our objective was to assess their utility by estimating the evolution of public and non-profit funding for mental health research between 2007 and 2011, both in terms of total funding and the share of health research budgets. Public and non-profit funding was considered. Core funding from public research institutions was determined through a top-down approach by multiplying their total budget by the ratio of the number of psychiatry-related publications to the total number of publications focusing on health issues. A bottom-up method was used to estimate the amount of project-based grants and funding by non-profit organizations, which were directly contacted to obtain this information. Public and non-profit funding for mental health research increased by a factor of 3.4 between 2007 and 2011 reaching €84.8 million, while the share of health research funding allocated to mental health research nearly doubled from 2.2% to 4.1%. Public sources were the main contributors representing 94% of the total funding. Our results have important implications for policy makers, as they suggest that actions specifically aimed at prioritizing mental health research are effective in increasing research funding. There is therefore an urgent need to further undertake such actions as funding in France remains particularly low compared to the United Kingdom and the United States, despite the fact that the epidemiological and economic burden represented by mental disorders is expected to grow rapidly in the coming years. Copyright © 2015 Elsevier B.V. and ECNP. All rights reserved.

Employee motivation in a non-profit organisation: Case Study: Blå Kors

OpenAIRE

Rodrigues, Amanda Deborah Norma; Passos Ruvald, Carolina; Svetleva, Stanimira Nikolaeva

2017-01-01

Non-Profit Organisations are characterised by their dependence on their workforce. The functioning of such organisation commonly leans towards the service sector and so the employees play a vital part in the core function of fundraising, which in turn enables the organisation in furthering its cause. This feature, as well as the popular trait of non-profit organisation’s dependence on voluntary labour, also brings us to the importance of job satisfaction or employee motivation and commitment ...

Distribution of Costs and Profits in Urban Development

DEFF Research Database (Denmark)

Christensen, Finn Kjær; Sørensen, Michael Tophøj

2009-01-01

Most countries have a system - procedures and tools - for foreseeable, clear and fair distribution of costs and profits in urban development. However, the distribution of profits and costs between the municipality and the developers /landowners is in Denmark rather fragmented and not very...... transparent as the distribution is regulated throughout the whole planning and environmental regulation system. Furthermore, development agreements – an “old” tool in many countries and an efficient tool to distribute profits and costs between the public and private sector – have only recently become possible...... in Denmark, and only under some special circumstances. This paper aims to clarify how costs and profits are distributed between the municipality and the developers /landowners in Denmark. The paper analyses how the Danish planning and environmental regulation system handles this issue. Based on the analysis...

The Effects of Firm-Specific Factors on the Profitability of Non-Life Insurance Companies in Turkey

OpenAIRE

Kaya, Emine Öner

2015-01-01

This study investigates the firm-specific factors affecting the profitability of non-life insurance companies operating in Turkey. For this purpose, data of 24 non-life insurance companies operating in Turkey from the period 2006–2013 were brought together to obtain 192 observed panel data sets. In this study, profitability is measured by two different variables: technical profitability ratio and sales profitability ratio. According to the empirical results, the firm-specific factors affecti...

A Probabilistic Alternative Approach to Optimal Project Profitability Based on the Value-at-Risk

Directory of Open Access Journals (Sweden)

Yonggu Kim

2018-03-01

Full Text Available This paper focuses on an investment decision-making process for sustainable development based on the profitability impact factors for overseas projects. Investors prefer to use the discounted cash-flow method. Although this method is simple and straightforward, its critical weakness is its inability to reflect the factor volatility associated with the project evaluation. To overcome this weakness, the Value-at-Risk method is used to apply the volatility of the profitability impact factors, thereby reflecting the risks and establishing decision-making criteria for risk-averse investors. Risk-averse investors can lose relatively acceptable investment opportunities to risk-neutral or risk-amenable investors due to strict investment decision-making criteria. To overcome this problem, critical factors are selected through a Monte Carlo simulation and a sensitivity analysis, and solutions to the critical-factor problems are then found by using the Theory of Inventive Problem Solving and a business version of the Project Definition Rating Index. This study examines the process of recovering investment opportunities with projects that are investment feasible and that have been rejected when applying the criterion of the Value-at-Risk method. To do this, a probabilistic alternative approach is taken. To validate this methodology, the proposed framework for an improved decision-making process is demonstrated using two actual overseas projects of a Korean steel-making company.

Sustainability Perceptions in Romanian Non-Profit Organizations: An Exploratory Study Using Success Factor Analysis

Directory of Open Access Journals (Sweden)

Sebastian Ion Ceptureanu

2018-01-01

Full Text Available This paper analyses sustainability perceptions in Romanian non-profits by investigating 81 non-profits managers and board members. Using a multidimensional sustainability measurement framework, Success Factor Analysis, as a conceptual model, we measured perceptions on 5 critical sustainability factors: People, Business Model, Operations, Strategy and Culture and concluded that there are significant differences in the perceptions of sustainability depending on respondents’ previous failure experiences. While those which previously experienced failure adopt a long-term approach based on marketization, clear accountability standards and rely on strategy, while the others prefer a short-term approach, focused more on non-profits operations and focus on human resources.

Age differences in career activities among higher-level employees in the Netherlands: a comparison between profit sector and non-profit sector staff

NARCIS (Netherlands)

van der Heijden, Beatrice

2006-01-01

The present study describes age differences in the occurrence of career activities among profit sector and non-profit sector employees in the Netherlands. Three different types of variables have been studied, i.e. individual, job-related and organizational variables. Hypotheses have been tested with

Non-Profit/Higher Education Project Management Series: The Project Plan

Science.gov (United States)

Burgher, Karl E.; Snyder, Michael

2012-01-01

This is the second installment of the AACRAO management series focusing on project management in the academy. In this article, the authors focus on white papers (often called charters, briefs, or fact sheets) and their partner, the work plan. The work plan is a detailed document that defines each aspect of a project. It is often preceded by a…

Assessment of a tool for measuring non-profit advocacy efforts in India, Uganda and Yemen.

Science.gov (United States)

Lalwani, Tanya; Rajaratnam, Julie Knoll; McOwen, Jordan; Gordis, Deborah J; Bowen, Lisa A; Bernson, Jeff

2016-03-01

To improve maternal and child health, the White Ribbon Alliance for Safe Motherhood (WRA) implemented an innovative policy advocacy project in India, Uganda and Yemen from 2009 to 2011. PATH assisted WRA in designing an approach to measure the short- and long-term results of WRA's advocacy efforts.Expert rating instruments have been widely used since 1970s to track country-level program efforts focusing on family planning, maternal and neonatal health, and HIV/AIDS. This article assesses and establishes the strength and applicability of an expert rating tool, the Maternal Health Policy Score (MHPS), in measuring and guiding a non-profit's advocacy efforts.The tool was assessed using five criteria: validity of results, reproducibility of results, acceptability to respondents, internal consistency and cost. The tool proved effective for measuring improvements in the policy environment at both the national and subnational levels that the non-profit intended to effect and useful for identifying strong and weak policy domains. The results are reproducible, though ensuring fidelity in implementation during different rounds of data collection may be difficult. The acceptability of the tool was high among respondents, and also among users of the information.MHPS provides a quick, low-cost method to measure overall changes in the policy environment, giving advocacy organizations and grant makers timely information to gauge the influence of their work and take corrective action. WRA demonstrated the use of MHPS at multiple points in the project: at the onset of a project to identify and strategize around policy domains that need attention, during and at the end of the project to monitor progress made and redirect efforts. © The Author 2014. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

STARTING DETERMINANTS OF STRATEGIC APPROACH TO MARKETING OF NON-PROFIT ORGANIZATIONS: THEORETICAL ELABORATION

OpenAIRE

Pavičić, Jurica

2001-01-01

Non-profit organizations have remarkably important role in contemporary societies since they participate in solutions of numerous problems which enable or prevent functioning of society in an optimal way. In this, systematic application of marketing influences more efficient activity of non-profit organizations in practice, and by this indirectly contributes to better solution of social problems. If qualitative or systematic application of marketing is observed from the aspect of forming and ...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Non-RIC earnings and profits. 1.852-12 Section 1.852-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-12 Non-RIC...

Managing the effects of cultural diversity in HR in a non profit organization, Case organization: Moniheli

OpenAIRE

Irfan, Muhammad

2014-01-01

Non-profit organizations traditionally operate within limited resources. They cannot spend much of their resources to increase motivation. Especially when the bigger goal of the organization is to promote cultural diversity in society, it is very interesting to observe how a non-profit organization manages the cultural diversity that exists within its own human resources. This report is an attempt to identify the ways through which the case organization Moniheli, a non-profit network of diffe...

Non-profit organisations and government’s pro-poor spending: the case of health and development in Gauteng

Directory of Open Access Journals (Sweden)

L B Mzini

2011-12-01

Full Text Available Globally, there is growing recognition of participatory public expenditure management (PPEM. PPEM is seen as the process whereby citizens and civil society organisations participate in the management of public expenditures. The adoption of PPEM is aimed at ensuring greater transparency, better targeting and tracking of resources, and increased overall responsiveness. The Gauteng Department of Health and Social Development (GDHSD is committed to co-operative governance; this includes working with different spheres of government and civil society or non-profit organisations (NPOs. NPOs are required to have a governing committee to manage funds allocated by GDHSD. The committee has the capacity to hold the NPO management accountable for the resources (financial and material entrusted to it by the GDHSD. The effectiveness of NPOs is challenged by poor attendance of board members at meetings, poor understanding of the board’s mandate and responsibilities and lack of experience amongst members. The paradigm of PPEM is still faced with challenges to ensure that significant flows of revenue are accounted for and used effectively for growth and poverty reduction. This study is divided into three components. The first section focuses on the background, the introduction and the conceptual framework. The second part focuses on the empirical study for deriving a benchmark for the South African NPO sector. The third section highlights good practices as well as governance-related challenges. Finally, for further consideration by the GDHSD, a series of recommendations is provided, focusing on how key domestic stakeholders can better contribute to successful participatory budgeting programmes. Keywords: Participatory public expenditure management, non-profit organisations, pro-poor spending, public finance, public financial management, early childhood development.  Disciplines: Public Management and Administration, Public Financial Management

The Features of Forming and Using the Finansial and Material Resources of Socially Oriented Non-Profit Organizations of Volgograd Region

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Oleynik Olga Stepanovna

2014-12-01

Full Text Available The article deals with the problem of interaction of regional authorities and the institute of socially oriented non-profit organizations that carry out the activity aimed at solving social problems, the development of civil society in Russia. The forms and activities of socially oriented non-profit organizations are systematically presented. The authors reveal the directions and tools for supporting the activities of socially oriented non-profit organizations by public authorities and local self-government bodies. The authors aimed at fixing the peculiarities of organization and conduct of statistical observation over the activity of socially-oriented organizations in Volgograd region. The organizational events were arranged. They were necessary for the conduct of qualitative statistical analysis of the activity of socially oriented organizations. For the first time the official data on the activity of socially oriented non-profit organizations in Volgograd region, including the information on formation and use of money and other property, was received as a result of the statistical observation. The authors focus on the analysis of the sources of money and other property, reveal the composition of income in non-profit organizations of various organizational and legal forms. The forms of work in socially oriented non-profit organizations of Volgograd region and its results as of 2013 are thoroughly studied. The conducted statistical analysis showed that the significant public sector has been established in the region. It provides the necessary public social services, financial or social assistance to the most vulnerable members of society.

A model to motivate, engage and retain non-profit employees

African Journals Online (AJOL)

kirstam

Key words: intrinsic rewards, intrinsic work motivation, non-profit sector, retention, ..... The process of informed consent was explained in both the e-mail and ..... from working, which causes a positive cycle of emotions whereby their desire to.

Democracy and non-profit housing

DEFF Research Database (Denmark)

Hansen, Anne Vorre; Langergaard, Luise Li

2017-01-01

Resident democracy as a special form of participatory democratic set-up is fundamental in the understanding, and self-understanding, of the non-profit housing sector in Denmark. Through a case study, the paper explores how resident democracy is perceived and narrated between residents and employees....... The tensions are related to representative versus participatory democracy; collectivity versus individuality; and service versus welfare. The tensions elucidate how resident democracy is squeezed between different logics, which result in an ambiguous setting for practising democracy. Based on the results...... at a housing association. The study indicates that the meta-story of democracy is disconnected from practice and the lived lives of residents. Three analytical tensions structure the analysis, which relate to the conditions for realizing the democratic ideal embedded in the structure of the sector...

Project management for profit a failsafe guide to keeping projects on track and on budget

CERN Document Server

Knight, Joe; Angus, Brad; Case, John

2012-01-01

If your work involves projects, then this book is for you. It will show every company owner and project manager—at businesses large and small—how to run projects differently. You’ll benefit if you’ve ever: • been over budget on a project • exceeded a timeline on a project • worked on a project that completely stalled as you neared the finish line • lost money on a sure-thing project and had no idea why • noticed that scope and feature creep held you back • watched a project take three times as long as planned • felt too embarrassed to perform a review of your successes and failures • wondered whether your project actually made any money By the time you finish the book, you’ll be ready to implement Project Management for Profit in your own company—and be prepared to keep your projects on track and on budget.

Resistance towards persuasion: differences between non-profit and commercial advertising

NARCIS (Netherlands)

Boogaard, C.R.; Fransen, M.L.; Eisend, M.; Langner, T.

2011-01-01

In the present research we examined a variety of strategies that consumers may use to resist persuasion towards non-profit and commercial advertising. Based on research by Jacks and Cameron (2003), we investigated seven strategies (i.e., attitude bolstering, counter arguing, negative affect,

NASA Earth Science Partnerships - The Role and Value of Commercial and Non-Profit Partnerships with Government in the Earth Sciences

Science.gov (United States)

Favors, J.; Cauffman, S.; Ianson, E.; Kaye, J. A.; Friedl, L.; Green, D. S.; Lee, T. J.; Murphy, K. J.; Turner, W.

2017-12-01

NASA's Earth Science Division (ESD) seeks to develop a scientific understanding of the Earth as a dynamic, integrated system of diverse components that interact in complex ways - analogous to the human body. The Division approaches this goal through a coordinated series of satellite and airborne missions, sponsored basic and applied research, and technology development. Integral to this approach are strong collaborations and partnerships with a spectrum of organizations with technical and non-technical expertise. This presentation will focus on a new commercial and non-profit partnership effort being undertaken by ESD to integrate expertise unique to these sectors with expertise at NASA to jointly achieve what neither group could alone. Highlights will include case study examples of joint work with perspectives from both NASA and the partner, building interdisciplinary teams with diverse backgrounds but common goals (e.g., economics and Earth observations for valuing natural capital), partnership successes and challenges in the co-production of science and applications, utilizing partner networks to amplify project outcomes, and how involving partners in defining the project scope drives novel and unique scientific and decision-making questions to arise.

Academic and Non-Profit Accessibility to Commercial Remote Sensing Software

Science.gov (United States)

O'Connor, A. S.; Farr, B.

2013-12-01

Remote Sensing as a topic of teaching and research at the university and college level continues to increase. As more data is made freely available and software becomes easier to use, more and more academic and non-profits institutions are turning to remote sensing to solve their tough and large spatial scale problems. Exelis Visual Information Solutions (VIS) has been supporting teaching and research endeavors for over 30 years with a special emphasis over the last 5 years with scientifically proven software and accessible training materials. The Exelis VIS academic program extends to US and Canadian 2 year and 4 year colleges and universities with tools for analyzing aerial and satellite multispectral and hyperspectral imagery, airborne LiDAR and Synthetic Aperture Radar. The Exelis VIS academic programs, using the ENVI Platform, enables labs and classrooms to be outfitted with software and makes software accessible to students. The ENVI software provides students hands on experience with remote sensing software, an easy teaching platform for professors and allows researchers scientifically vetted software they can trust. Training materials are provided at no additional cost and can either serve as a basis for course curriculum development or self paced learning. Non-profit organizations like The Nature Conservancy (TNC) and CGIAR have deployed ENVI and IDL enterprise wide licensing allowing researchers all over the world to have cost effective access COTS software for their research. Exelis VIS has also contributed licenses to the NASA DEVELOP program. Exelis VIS is committed to supporting the academic and NGO community with affordable enterprise licensing, access to training materials, and technical expertise to help researchers tackle today's Earth and Planetary science big data challenges.

Mitigating concerns and maximizing returns: social media strategies for injury prevention non-profits.

Science.gov (United States)

McMillan-Cottom, Tressie

2014-08-01

Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs) with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

Mitigating Concerns and Maximizing Returns: Social Media Strategies for Injury Prevention Non-profits

Directory of Open Access Journals (Sweden)

Tressie McMillan-Cottom

2014-08-01

Full Text Available Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

The role of private non-profit healthcare organizations in NHS systems: Implications for the Portuguese hospital devolution program.

Science.gov (United States)

Almeida, Álvaro S

2017-06-01

The national health services (NHS) of England, Portugal, Finland and other single-payer universalist systems financed by general taxation, are based on the theoretical principle of an integrated public sector payer-provider. However, in practice one can find different forms of participation of non-public healthcare providers in those NHS, including private for profit providers, but also third sector non-profit organizations (NPO). This paper reviews the role of non-public non-profit healthcare organizations in NHS systems. By crossing a literature review on privatization of national health services with a literature review on the comparative performance of non-profit and for-profit healthcare organizations, this paper assesses the impact of contracting private non-profit healthcare organizations on the efficiency, quality and responsiveness of services, in public universal health care systems. The results of the review were then compared to the existing evidence on the Portuguese hospital devolution to NPO program. The evidence in this paper suggests that NHS health system reforms that transfer some public-sector hospitals to NPO should deliver improvements to the health system with minimal downside risks. The very limited existing evidence on the Portuguese hospital devolution program suggests it improved efficiency and access, without sacrificing quality. Copyright © 2017 Elsevier B.V. All rights reserved.

The Capacity Development of Non-Profit Organizations in the Growth Stage (An Action Research Based on the SSM

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Harry Nenobais

2017-06-01

Full Text Available This research aims in analyzing the capacity development of non-profit organizations in the growth stage through six internal components and four external components at Papuan Pesat Foundation. The approach used in the research is the action research based on the soft systems methodology that consists of two activities that had been done simultaneously, which are the research interest and the problem solving interest (McKay and Marshall, 2001. It fulfills criteria that are systematically desirable and culturally feasible (Flood an Jackson, 1991. Whilst the theory used is according to Brothers and Sherman (2012 that states that there are six internal components that should be strengthened in the growth stage, which are the leadership, the organization’s culture, the role of the board, programs’ extension, the management and infrastructure, the financial sustainable.  Afterwards, according to De Vita, et. al. (2001 there are four organization’s external components that should be maintained, which are the social demographic, the economy/market, the politic and values, and the norms. The result of this research shows the research interest, that the organization needs to be equipped with the transformational leadership, the simple structure design, and the improvement of the role of the board. For the problem solving interest, it needs the working programs’ extension through the correct formulation process, the human resources management, the organization’s financial sustainability. Then the external components which need to be formed are the collaboration among the non-profit organizations, the local government, the private sectors, business activities, politic participations and the public relation.

FACILITATORS OF INTERNET PROMOTION (E-BROCHURE ADOPTION BY NON-PROFIT ORGANISATIONS

Directory of Open Access Journals (Sweden)

Nelson Oly Ndubisi

2005-01-01

Full Text Available Internet promotion, otherwise e-brochure (EB or partial e-commerce adoption by non-profit organisations denotes the use of the Internet to provide business and service related information by academic institutions (as in the present study, non-profit organisations, religious organisations, and government agencies to reduce their expenses or to improve their operations and customer service. A field survey of Malaysian universities was conducted to determine the key factors that facilitate the adoption of non-business EB. Since EB adoption decision is a strategic one, a comprehensive list of potential facilitators for the strategic use of information technology (IT was derived from extant literature and used in collecting data from 65 schools and centres in five public universities in Kota Kinabalu and Kuala Lumpur, Malaysia. The data were factor-analysed to determine the key underlying dimensions of facilitators. On the basis of the resulting five dimensions namely, relative advantage orientation, network orientation, information efficiency orientation, innovativeness orientation, and competitiveness orientation, regression analysis was done to determine the impact of the five dimensions on non-business EB adoption.

Does outsourcing affect hospital profitability?

Science.gov (United States)

Danvers, Kreag; Nikolov, Pavel

2010-01-01

Organizations outsource non-core service functions to achieve cost reductions and strategic benefits, both of which can impact profitability performance. This article examines relations between managerial outsourcing decisions and profitability for a multi-state sample of non-profit hospitals, across 16 states and four regions of the United States. Overall regression results indicate that outsourcing does not necessarily improve hospital profitability. In addition, we identify no profitability impact from outsourcing for urban hospitals, but somewhat positive effects for teaching hospitals. Our regional analysis suggests that hospitals located in the Midwest maintain positive profitability effects with outsourcing, but those located in the South realize negative effects. These findings have implications for cost reduction efforts and the financial viability of non-profit hospitals.

Non-Profit/Higher Education Project Management Series: Project Management (PM) Foundations

Science.gov (United States)

Burgher, Karl E.; Snyder, Michael B.

2012-01-01

This is the first in a series of forum articles on applying project management (PM) techniques and tools to the nonprofit sector with a focus on higher education. The authors will begin with a traditional look at project management because they believe that the integration of the tools and the processes associated with PM into many campus offices…

Not a numbers game : How non-profit organisations measure the impact of social media

OpenAIRE

Nurmi, Kasper

2017-01-01

The thesis explores social media use of Finnish non-profit organisations using the examples of the Finnish Red Cross and the World Wildlife Foundation Finland. Although the field is widely discussed, no previous studies have looked at the measuring of social media communication in the field of Finnish non-profits. In order to assess the impact of their online communication, specifically on social media platforms, organisations have begun to implement various tools for data accumulation and an...

Organisation and management of research and development facilities - from cost to profit focus

NARCIS (Netherlands)

Kerssens-van Drongelen, I.C.; Pearson, Alan; Nixon, Bill

2003-01-01

In this publication, we present the main findings of a research project into differences in organisation, management and activities between R&D cost centres, semi-profit centres, profit centres, and independent R&D businesses. First, a theoretical framework is presented and then the empirical

Managing Competency in Non-Profit Organization: Experience with a European University

Directory of Open Access Journals (Sweden)

Mostaq M. Hussain

2014-12-01

Full Text Available Competence Management (CM has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.

The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

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Milena Otavová

2014-01-01

Full Text Available The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany. The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

Validation Engine for Observational Protocols. Measures of Effective Teaching (MET) Project

Science.gov (United States)

Bill & Melinda Gates Foundation, 2010

2010-01-01

In the fall of 2009, the Bill and Melinda Gates Foundation launched the two-year Measures of Effective Teaching (MET) project to rigorously develop and test multiple measures of teacher effectiveness. As part of the project, partners from more than a dozen reputable academic, non-profit and for-profit organizations collected and analyzed data from…

Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate.

Science.gov (United States)

Callard, C; Thompson, D; Collishaw, N

2005-08-01

Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death.

Non-Profit Ecological Organizations in the Function of the Realization of the Right to Freedom of Association and the Development of Civil Environmental Liability in Kazakhstan

Science.gov (United States)

Aitimov, Bolat Zh.; Dussipov, Erkin Sh.; Altynbekkyzy, Alua; Ashimova, Dinara I.; Nurbek, Dana T.; Urazymbetov, Talgat E.

2016-01-01

Environmental issues have become a central issue, which is considered not only at the state level, but also in the international arena. At the moment the main initiators of drawing attention to the environment are the environmental non-profit organizations. In developed countries, these organizations provide full support to the government and…

Long Term Recovery in Disaster Response and the Role of Non-Profits

Directory of Open Access Journals (Sweden)

Victor B Flatt

2013-04-01

Full Text Available The Legal Framework of Disaster Response does not deal as well with long term recovery. In particular, the role of non-profits is unexamined. This paper examines the role of non-profits in disaster recovery and argues for a legal framework acknowledging its important role. El marco legal de las respuestas ante desastres no tiene en cuenta la recuperación a largo plazo. En particular, no se analiza el papel de las organizaciones sin ánimo de lucro. Este artículo estudia el papel de las organizaciones sin ánimo de lucro en la recuperación de desastres, y se muestra a favor de establecer un marco legal que reconozca la importancia de su papel.

Partnership in civil society : a case of building trust between non-profit associations and international NGOs in Lao PDR

OpenAIRE

Purdin, Sky

2015-01-01

The purpose of this Master's thesis is to develop a context-specific substantive theory of trust building based on the experiences of development workers in Laos, as well as the methods they identify as keys to a better partnership. The research material is based on eleven interviews with civil society development workers in Vientiane, Laos. The study context is partnerships between in-country International Non-Governmental Organizations and local Non-Profit Associations. ...

Non-profits discover the benefits of using software through the Internet.

Science.gov (United States)

2001-04-01

Many non-profits are looking at ways that they can leverage the Internet to assist in fund raising. Some organizations are using the Internet as a form of e-commerce to accept online gifts, while others are using the immediacy of the Internet for online auctions.

Promoting Profit Model Innovation in Animation Project in Northeast Asia: Case Study on Chinese Cultural and Creative Industry

OpenAIRE

Hao Jiao; Yupei Wang; Hongjun Xiao; Jianghua Zhou; Wensi Zeng

2017-01-01

Building on a case study of three animation companies in the Chinese cultural and creative industry, this study aims to understand how profit model innovation is promoted. Due to the rapidly changing environments and resource scarcity, cultural and creative companies need to select the appropriate profit model according to their own key resources. The study uncovers two critical factors that promote profit model innovation in animation projects: the quantity of consumers and their consumption...

Impact of National Fadama Development Project II on Rice farmers ...

African Journals Online (AJOL)

... examined the impact of National Fadama Development Project II on the profitability of rice farmers and assessed the extent to which the various innovations disseminated by the project were adopted by the rice farmer beneficiaries. The project which had all operating expenses cofinanced by the various key stakeholders ...

Mapping the Profit Motive: The Distinct Geography and Demography of For-Profit Charter Schools

Science.gov (United States)

Robertson, W. Brett

2015-01-01

For-profit charter schools represent a controversial new market-based education reform (Garcia, Barber, & Molnar, 2009; Conn, 2002). This essay explores how schools operated by for-profit corporations differ from those operated by non-profit organizations. Specifically, do for-profit charter schools locate in demographically distinct areas and…

How can work be designed to be intrinsically rewarding? Qualitative insights from South African non-profit employees

Directory of Open Access Journals (Sweden)

Michelle Renard

2016-07-01

Full Text Available Orientation: Intrinsic rewards are personal, psychological responses to the work thatemployees perform, which stem from the manner in which their work is designed. Research purpose: This study sought to discover in what ways non-profit employees arepsychologically rewarded by the nature of their work tasks. The use of a qualitative approachto data collection and analysis ensured that in-depth responses from participants were gained. Motivation for the study: Intrinsic rewards are of particular importance to non-profitemployees, who tend to earn below-market salaries. This implies that their motivationoriginates predominantly from intrinsic as opposed to extrinsic rewards; yet, research into thisarea of rewards is lacking. Research approach, design and method: In-depth, semi-structured interviews were conductedusing a sample of 15 extrinsically rewarded non-profit employees working within South Africa.Thematic analysis was utilised in order to generate codes which led to the formation of fiveintrinsic rewards categories. Main findings: Intrinsic rewards were classified into five categories, namely (1 MeaningfulWork, (2 Flexible Work, (3 Challenging Work, (4 Varied Work and (5 Enjoyable Work.These rewards each comprise of various subcategories, which provide insight into why suchwork is rewarding to non-profit employees. Practical/managerial implications: Traditional performance management systems shouldbe re-evaluated in the non-profit sector to shift focus towards intrinsic rewards, asopposed to focusing only on the use of extrinsic rewards such as incentives to motivateemployees. Contribution/value-add: The study provides a qualitative understanding of how extrinsicallyrewarded non-profit employees perceive their work to be intrinsically rewarding, whichbridges the empirical gap pertaining to intrinsic rewards within this sector.

How does technological regime affect performance of technology development projects?

NARCIS (Netherlands)

Song, Michael; Hooshangi, Soheil; Zhao, Y. Lisa; Halman, Johannes I.M.

2014-01-01

In this study, we examine how technological regime affects the performance of technology development projects (i.e., project quality, sales, and profit). Technological regime is defined as the set of attributes of a technological environment where the innovative activities of firms take place.

The role and importance of Non-Profit Organizations

Directory of Open Access Journals (Sweden)

Nicoleta Ciucescu

2009-12-01

Full Text Available In a complex and challenging background of the whole country, and the NGO sector also, the non-profit organizations are established with the aim of providing public services to communities where they operate, making them as an intermediary between citizens and authorities. In any democratic society these organizations are meant to serve different types of needs and interests of the community, from both a strategic perspective and ethics, that those which are not covered by other categories of institutions and organizations, mean time providing a framework for civic participation, where citizens may participate to the public life.

Decision making and risk analysis during the development of wind energy projects

International Nuclear Information System (INIS)

Vanhaesebroeck, M.

2004-11-01

This study aims at determining a methodology or criteria which can be used as decision making tools for the development of wind power projects and for the objective profitability comparison between several projects. In the first part, the different steps of the development of a wind power project in France are described. For each step, the cost of the studies, the related approaches and the main risks of abandonment are precised. The potential time drifts in the planning of the project are identified on the basis of the experience feedback of the first years of wind power development in France. In the second part, the possibilities of using classical investment choice techniques are analyzed. The characteristics having more impact on the project profitability are identified. In the third part, the sequential models with increasing information are used to evaluate a project, whatever its level of development. Finally, a concrete case is considered to see how these models can be used as decision making tools during key steps of wind farms development. (J.S.)

Profitability expertise of rural methanization projects; Expertise de la rentabilite des projets de methanisation rurale. Rapport final

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-02-15

The main objectives of this study were to analyze the profitability of projects of methanization, and to identify factors which curb or favour their profitability. It is based on a detailed analysis of the investment and of the profitability of 50 sites of different sizes and at different stages of progress (from the feasibility study to few months of operation), and also of experiences in three neighbour countries (Germany, Switzerland and Belgium). First, the study highlights the importance of investment costs in the biogas production global cost, notably with respect to current German prices. Then, it comments the impact of subsidies on facility profitability. It proposes ways to improve public support to the different energetic vectors produced from biogas: electricity, biomethane, and heat

Evaluating Outsourcing Information Technology and Assurance Expertise by Small Non-Profit Organizations

Science.gov (United States)

Guinn, Fillmore

2013-01-01

Small non-profit organizations outsource at least one information technology or information assurance process. Outsourcing information technology and information assurance processes has increased every year. The study was to determine the key reasons behind the choice to outsource information technology and information assurance processes. Using…

Water Pricing as an Economic Justification for Reducing Non-Revenue Water (NRW Projects

Directory of Open Access Journals (Sweden)

Massoud Tabesh

2017-03-01

Full Text Available Management of water demand and modification of consumption patterns are becoming increasingly essential due to the increasingly limited precipitation and the growing population which have led to both severe restrictions on renewable water resources and increasing demands for water in Iran. The most important consumption management measures involve reducing Non-Revenue Water (NRW and decreasing water losses in the water supply system. Non-revenue water is defined as the difference between the total inflow and the metered consumption in the supply system. The losses may be divided into the two components of apparent and real losses. Achieving reductions in non-revenue water calls for the careful study and evaluation of the operational procedures proposed in each case since reductions will be economical only when accurate and realistic values are considered in water pricing. The present study draws upon the data obtained from non-revenue water projects implemented in District 4 of Tehran Water and Wastewater Company, the measures proposed by the project consultant, and the economic justifications claimed for all the costs associated with the measures to eliminate water losses. The cost of the proposed measures are calculated for two different economic values of water proposed to ensure benefits, and under four different interest rates. Results confirm the profitability of the non-revenue water solutions based on the finished cost of water even at subsidized rates of public funds. However, project profitability will be in question if the economic price of water is assumed to be equivalent to the total trade price of water and if both real and apparent losses are to be reduced.

Anti-profit beliefs: How people neglect the societal benefits of profit.

Science.gov (United States)

Bhattacharjee, Amit; Dana, Jason; Baron, Jonathan

2017-11-01

Profit-seeking firms are stereotypically depicted as immoral and harmful to society. At the same time, profit-driven enterprise has contributed immensely to human prosperity. Though scholars agree that profit can incentivize societally beneficial behaviors, people may neglect this possibility. In 7 studies, we show that people see business profit as necessarily in conflict with social good, a view we call anti-profit beliefs . Studies 1 and 2 demonstrate that U.S. participants hold anti-profit views of real U.S. firms and industries. Study 3 shows that hypothetical organizations are seen as doing more harm when they are labeled "for-profit" rather than "non-profit," while Study 4 shows that increasing harm to society is viewed as a strategy for increasing a hypothetical firm's long-run profitability. Studies 5-7 demonstrate that carefully prompting subjects to consider the long run incentives of profit can attenuate anti-profit beliefs, while prompting short run thinking does nothing relative to a control. Together, these results suggest that the default view of profits is zero-sum. While people readily grasp how profit can incentivize firms to engage in practices that harm others, they neglect how it can incentivize firms to engage in practices that benefit others. Accordingly, people's stereotypes of profit-seeking firms are excessively negative. Even in one of the most market-oriented societies in history, people doubt the contributions of profit-seeking industry to societal progress. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Management of Enterprise Profit: Theory and Methodology

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Nadezhda Sergeevna Piontkevich

2015-12-01

Full Text Available Effective management of financial activity of commercial organization promotes achievement of the main objective of its activity – receiving profit. Both external and internal factors causing specifics of financial management of organization in the field of management of profit have impact on this process. In modern conditions of economic development this problem gains the greatest relevance, and new approaches for its decision are required. In the present article the author’s theoretical and methodological approach to profit management of organization is offered: its application is connected with revision of acting control system of enterprise profit on the basis of assessing the initial condition of profit, planning the demanded profit level, periodical monitoring condition of planned values on profit, and also adoption of flexible administrative decisions on reduction of deviations and increasing the efficiency of organization activity. The system of profit formation including corresponding income and expenses of organization is presented. Methods of revenue planning are characterized. The characteristics of income and expenses connected with non-operating operations and transactions is given. The essence of the main directions of using enterprise profit is revealed. Need of application of author’s technique of management of profit of organization taking into account influence of external and internal factors is proved. The universal purpose of management of profit of organization and a task providing achievement of the goal are formulated . Tools of assessment efficiency of the system of formation and use of profit which is actually created in organization are offered. The methodical approach to planning of profit allowing to increase efficiency of activity of organization is presented. The mechanism of an assessment deviations of planned indicators of effective management of profit from actual and adoptions of correcting decisions on

Financial controlling in non-profit organizations. The case of Slovak Republic

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Gabriela Vaceková

2013-06-01

Full Text Available The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.

Legitimacy, trustee incentives, and board processes: the case of public and private non-profit nursing homes.

Science.gov (United States)

Dewaelheyns, Nico; Eeckloo, Kristof; Van Hulle, Cynthia

2011-01-01

Using a unique data set, this study explores how type of ownership (government/private) is related to processes of governance. The findings suggest that the neo-institutional perspective and the self-interest rationale of the agency perspective are helpful in explaining processes of governance in both government- and privately owned non-profit organizations. Due to adverse incentives and the quest for legitimacy, supervising governance bodies within local government-owned non-profit institutions pay relatively less attention to the development of high quality supervising bodies and delegate little to management. Our findings also indicate that governance processes in private institutions are more aligned with the business model and that this alignment is likely driven by a concern to improve decision making. By contrast, our data also suggest that in local government-owned institutions re-election concerns of politicians-trustees are an important force in the governance processes of these institutions. In view of these adverse incentives - in contrast to the case of private organizations - a governance code is unlikely to entail much improvement in government-owned organizations. Copyright © 2010 John Wiley & Sons, Ltd.

THE THEORY OF NON-PROFIT ALTERNATIVE ECONOMY AS THE BASIS FOR A NEW ECONOMIC OUTLOOK

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V. V. Myamlin

2009-03-01

Full Text Available The conflicts of existing financial-and-economic model of management are revealed. The groundlessness of profit-financial economic model based only on a profit approach is shown. The alienation of this model from general laws of the Nature is demonstrated. As an argument of absence of additional product the scheme of rotation of substances in the Nature is given. It is suggested to build the laws of economics starting not from idea considerations of those or other social groups but from general laws of the Nature. A new basic economic ideology – the theory of non-profitable economy – is proposed.

Cause Related Marketing: Consumers Perceptions and Benefits for Profit and Non-Profits Organisations

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Francisca Farache

2008-07-01

Full Text Available This study is an attempt to understand consumers’ perceptions regarding Cause Related Marketing [CRM]. The research findings were based on a survey of 200 consumers in the Brighton area and published data. The research aim was focused on the consumers’ perception of the alliance between corporations and non-profit organisations. The research found that consumers have a better perception of firms that work with charities and good causes than those that do not. They believe that the partnership between corporations and charities has an impact on the good of society. However, they are aware that corporations themselves benefit from this partnership. Concerning good causes, consumers prefer to support those related to Children. The researchers noticed that an individual connection with a cause might have considerable influence on consumer attitudes and behaviour in relation to a specific cause.

Vague project start makes project success of outsourced software development projects uncertain

OpenAIRE

Savolainen, Paula

2010-01-01

peer-reviewed A definition of a project success includes at least three criteria: 1) meeting planning goals, 2) customer benefits, and 3) supplier benefits. This study aims to point out the importance of the definition of the project start, the project start date, and what work should be included in the project effort in order to ensure the supplier's benefits. The ambiguity of the project start risks the profitability of the project and therefore makes project success at least from suppli...

Differences in technology innovation R&D performance creation behavior between for-profit institutions and not-for-profit institutions.

Science.gov (United States)

Park, Sungmin

2016-01-01

The present study compares the performance creation behavior between for-profit institutions and not-for-profit institutions within a national technology innovation research and development (R&D) program. Based on the stepwise performance creation chain structure of typical R&D logic models, a series of successive binary logistic regression models is newly proposed. Using the models, a sample of n = 2076 completed government-sponsored R&D projects was analyzed. For each institution type, its distinctive behavior is diagnosed, and relevant implications are suggested for improving the R&D performance.

Person-Organization Commitment: Bonds of Internal Consumer in the Context of Non-profit Organizations.

Science.gov (United States)

Juaneda-Ayensa, Emma; Clavel San Emeterio, Mónica; González-Menorca, Carlos

2017-01-01

From an Organizational Behavior perspective, it is important to recognize the links generated between individuals and the organization that encourage a desire for permanence. After more than a half century of research, Organizational Commitment remains one of the open questions in the Psychology of Organizations. It is considered an essential factor for explaining individual behavior in the organization such as satisfaction, turnover intention, or loyalty. In this paper, we analyze different contributions regarding the nature of the bond between the individual and the organization. Taking into account the peculiarities of Non-profit Organizations, we present different interpretation for later validation, comparing results from the Confirmatory Factor Analysis of the four models obtained using exploratory factor analysis, both conducted on a sample of 235 members of Non-profit Organizations.

Facebook satisfaction and its impacts on fundraising: a case study at a Portuguese non-profit organization

OpenAIRE

Laureano, R. M. S.; Fernandes, A. L.; Hassamo, S.; Alturas, B.

2018-01-01

Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered t...

Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic

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Milena Otavová

2015-01-01

Full Text Available The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.

THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY

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Mihai-Bogdan AFRASINEI

2016-12-01

Full Text Available The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders of Romanian non-listed firms to tax havens on their profitability and effective tax rate. In this regard, we used a sample of 7,167 Romanian firms (3,370 with connections to tax havens and 3,797 without tax havens connections. For statistical analysis, we used the simple and multiple linear regression methods with dummy variables. Results have shown that the presence of Romanian non-listed firms in tax havens significantly influences their profitability and effective tax rate. The firms with connections to tax havens have a return on equity ratio higher, a return on assets ratio lower, a gross profit margin ratio lower, a total assets turnover ratio higher and an effective tax rate lower than companies without connections to such jurisdictions.

Legal environment of non-profit organizations in Iceland Réttarumhverfi félagasamtaka á Íslandi

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Hrafn Bragason

2011-12-01

Full Text Available Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In addition, the entity, non-profit organizations, is defined, and rules on their establishment, member participation, organization, accountability and obligations are described. The analysis will also focus on current regulation on fundraising, business activities, taxation and income from the government. A comparison of non-profit organizations and foundations is performed.Þrátt fyrir fjölda félagasamtaka og þýðingarmikið samfélagslegt hlutverk þeirra eru ekki í gildi heildarlög á Íslandi um starfsemi þeirra eins og um flest önnur félagaform. Í greininni er fjallað um þær reglur sem þó gilda um starfsemi félagasamtaka eða almennra félaga eins og þau eru nefnd í félagarétti. Auk skilgreiningar á félagaforminu er þeim reglum lýst sem gilda um stofnun þeirra, félagsaðild, skipulag, ábyrgð og skuldbindingar. Einnig er rætt um þá reglu um gjörð sem gildir um tekjuöflun félagasamtaka, atvinnustarfsemi, skattlagningu og fjárveitingar frá hinu opinbera. Gerður er samanburður á félagasamtökum og sjálfseignarstofnunum sem starfa á sambærilegum vettvangi.

Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

Science.gov (United States)

Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

2016-01-01

The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

The engagement and retention of non-profit employees in Belgium and South Africa

Directory of Open Access Journals (Sweden)

Michelle Renard

2016-11-01

Contribution: This study provides insights into the means by which non-profit employees across two nations demonstrate their enthusiasm, pride and involvement in the work that they perform. It moreover sheds light on the factors contributing to such employees intending to leave or stay within the employment of their organisations.

Development of an activity-based costing model to evaluate physician office practice profitability.

Science.gov (United States)

Dugel, Pravin U; Tong, Kuo Bianchini

2011-01-01

Newer treatment regimens for age-related macular degeneration have significantly affected traditional and non-traditional retinal services across all types of practice settings around the country as they seek to find a balance among delivering best patient care, keeping operating costs under control, and maintaining profitability. A systematic retrospective review of a multi-city, multi-physician retinal practice's accounting system to obtain data on revenues, expenses, and profit. Data reviewed were from practice management systems to obtain claims level data on clinical procedures across 7 primary activity centers: non-laser surgery, laser surgery, office visits, optical coherence tomography (OCT), non-OCT diagnostics, drugs and drug injections, and research. All treated patients from a retina practice from January 1, 2005, to December 31, 2007. Retrospective claims data review from a multi-physician retina practice detailing Current Procedural Terminology and Healthcare Common Procedure Coding System procedures performed and billed, submitted charges, allowed charges, and net collections. Analyses were performed by an outside firm and verified by a risk advisory firm. Identifying practice efficiencies/inefficiencies as they relate to patient care. An elaborate analysis using activity-based costing (ABC) showed that increased office visits and OCT and non-OCT diagnostics had a significant negative impact on the practice's profit margins, whereas surgical procedures contributed to the majority of the practice's profit margins because of the lower operating costs associated with surgery. The practice was able to accommodate the demand in patient volume, medical retina services, and medical imaging with the advent of anti-vascular endothelial growth factor therapy and realized a seismic shift in operating costs. The practice attempted to deliver state-of-the-art patient care in a cost-effective manner, yet underwent a significant decline in its financial health

Inter-Relationship between Profitability, Growth and Size: A Case of Non-Financial Companies from Pakistan

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Rehana Kouser

2012-12-01

Full Text Available The purpose of this paper is to provide an in-depth description of the inter-relationship between firm size, growth, and profitability of non-financial companies listed at Karachi stock exchange. The study is based on the sample of 70 (seventy non-financial companies listed at Karachi Stock Exchange of Pakistan, selected on the basis of their market capitalization. Panel data techniques were employed using 700 observations of each of the variables of study; size(log natural of total assets, growth (sustainable growth rate for firm and profitability (return on assets. Observations are collected for ten years (2001-2010. The study concluded thatthere is study reveals that all the profitability has strong positive relationship with the growth of the firm; however size has less significant and negative impact on the profitability. Onesuggestion for further research would be to replicate the study in order to get more cases. Furthermore, it would be valuable to take a more long-term focus to examine the described relationships in the long run. The paper highlights the importance of these measures which are generally used for performance evaluation. Paper sets out the criteria that under which situations the company should focus which of the measure, so that company may derive its strategies on that way. This paper improves our preferences about the three major measures of the firm. Moreover, it contributes to the literature of financial management that how these three measures have trade-off between them.

The NEED (National Energy Education Development) Project

Science.gov (United States)

Hogan, D.; Spruill, M.

2012-04-01

The NEED (National Energy Education Development) Project is a non-profit organization which provides a wide range of K-12 curriculum on energy education topics. The curriculum is specific for primary, elementary, intermediate and secondary levels with age appropriate activities and reading levels. The NEED Project covers a wide range of topics from wind energy, nuclear energy, solar energy, hydropower, hydrogen, fossil fuels, energy conservation, energy efficiency and much more. One of the major strengths of this organization is its Teacher Advisory Board. The curriculum is routinely revised and updated by master classroom teachers who use the lessons and serve on the advisory board. This ensures it is of the highest quality and a useful resource. The NEED Project through a variety of sponsors including businesses, utility companies and government agencies conducts hundreds of teacher professional development workshops each year throughout the United States and have even done some workshops internationally. These workshops are run by trained NEED facilitators. At the workshops, teachers gain background understanding of the energy topics and have time to complete the hands on activities which make up the curriculum. The teachers are then sent a kit of equipment after successfully completing the workshop. This allows them to teach the curriculum and have their students perform the hands on labs and activities in the classroom. The NEED Project is the largest provider of energy education related curriculum in the United States. Their efforts are educating teachers about energy topics and in turn educating students in the hope of developing citizens who are energy literate. Many of the hands on activities used to teach about various energy sources will be described and demonstrated.

Multiobjective Optimization Model for Pricing and Seat Allocation Problem in Non Profit Performing Arts Organization

DEFF Research Database (Denmark)

Baldin, Andrea; Bille, Trine; Ellero, Andrea

The implementation of Revenue Management (RM) techniques in non profit performing arts organizations presents new challenges compared to other sectors, such as transportion or hospitality industries, in which these techniques are more consolidated. Indeed, performing arts organizations are charac......The implementation of Revenue Management (RM) techniques in non profit performing arts organizations presents new challenges compared to other sectors, such as transportion or hospitality industries, in which these techniques are more consolidated. Indeed, performing arts organizations...... are characterized by a multi-objective function that is not solely limited to revenue. On the one hand, theatres aim to increase revenue from box office as a consequence of the systematic reduction of public funds; on the other hand they pursue the objective to increase its attendance. A common practice by theatres...

The Application of the Sfas No.45 on Financial Reporting in the Non-profit Organization Nurul Huda Mosque Kawangkoan

OpenAIRE

Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh

2015-01-01

Organization are founded by the public due to the similarity of interests, both in the realization of human nature as well as to meet their needs. Based on the objectives, the organization can be divided into non-profit organizations and commercial organizations. There is a fundamental difference between nonprofit organizations and commercial organizations, the IAI makes SFAS No.45 which regulates the financial statements of non-profit organizations. The purpose of this study is to see whethe...

Building sustainable neuroscience capacity in Africa: the role of non-profit organisations.

Science.gov (United States)

Karikari, Thomas K; Cobham, Ansa E; Ndams, Iliya S

2016-02-01

While advances in neuroscience are helping to improve many aspects of human life, inequalities exist in this field between Africa and more scientifically-advanced continents. Many African countries lack the infrastructure and appropriately-trained scientists for neuroscience education and research. Addressing these challenges would require the development of innovative approaches to help improve scientific competence for neuroscience across the continent. In recent years, science-based non-profit organisations (NPOs) have been supporting the African neuroscience community to build state-of-the-art scientific capacity for sustainable education and research. Some of these contributions have included: the establishment of training courses and workshops to introduce African scientists to powerful-yet-cost-effective experimental model systems; research infrastructural support and assistance to establish research institutes. Other contributions have come in the form of the promotion of scientific networking, public engagement and advocacy for improved neuroscience funding. Here, we discuss the contributions of NPOs to the development of neuroscience in Africa.

10 CFR 603.230 - Fee or profit.

Science.gov (United States)

2010-01-01

... participant is to receive fee or profit. Note that this policy extends to all performers of the project... subrecipients' payment of reasonable fee or profit when making purchases from suppliers of goods (e.g., supplies...

Proposal for the further development of the 'Ribeira Grande' agricultural geothermal project

International Nuclear Information System (INIS)

Popovski, Kiril; De Medeiros, Jorge Rosa; Rodrigues, Ana Catarina Tavares

2000-01-01

Geothermal project Ribeira Grande has been the first trial to introduce the possibilities of direct application of geothermal energy at Azores. As all the first experiences, it's development has been escorted with a list of difficulties and problems, resulting with non proper completion of some systems and installations. However, even not complete, the reached results justified both technically and economically the indigenous resource door for further activities and development. Presented proposal for the second phase of project development consists two very important advantages: 1) Enables development of new demonstration and productive projects, without engaging new import of fuels or other energents; 2) Enables development based on the already existing economy sectors at the islands and makes them more profitable and accommodated to the requests of the national and international market. However, influencing national and international preconditions for the realization of the proposed activities are not very convenient and are requesting a concentrate engagement of the Institute for Innovative Technologies of Azores INOVA during the period of next 5 years. The final success of this engagement shall open very wide possibilities for direct application of geothermal energy development in this isolated EC community, presently mainly orientated towards import both of energy and food. (Authors)

22 CFR 226.81 - Prohibition against profit.

Science.gov (United States)

2010-04-01

....81 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Additional Provisions For Awards to Commercial Organizations § 226.81... organization. Profit is any amount in excess of allowable direct and indirect costs. ...

Challenges and best practices for big data-driven healthcare innovations conducted by profit–non-profit partnerships – a quantitative prioritization

NARCIS (Netherlands)

Witjas-Paalberends, E. R.; van Laarhoven, L. P.M.; van de Burgwal, L. H.M.; Feilzer, J.; de Swart, J.; Claassen, H.J.H.M.; Jansen, W. T.M.

2017-01-01

Big data-driven innovations are key in improving healthcare system sustainability. Given the complexity, these are frequently conducted by public-private-partnerships (PPPs) between profit and non-profit parties. However, information on how to manage big data-driven healthcare innovations by PPPs is

Regional Development and Management of Sunk Capital: Some Issues in Project Evaluation

OpenAIRE

Gyles, Oliver

1995-01-01

Government intervention aimed at regional development can be justified where there are opportunities for profitable investement of public funds. Benefit: cost analysis can be an effective tool for economic evaluation of regional development project proposals, providcd the distinction between sunk costs and historical outlays is recognised. Because the cost of previous development is sunk, it is appropriate to value existing assets at their opportunity cost. In terms or ex ante project apprais...

Fuel reprocessing at THORP: profitability and public liabilities

International Nuclear Information System (INIS)

Berkhout, F.

1992-01-01

Since the economics of British Nuclear Fuels Limited's (BNFL) Thermal Oxide Reprocessing Plant (THORP) were analysed in an earlier report, a number of domestic and international developments have affected the prospects for THORP. The present report outlines these changes, and analyses their implications for the profits and public liabilities associated with the project. Timing is of some significance because once THORP becomes radioactive (planned to occur in March 1993) the bill for decommissioning the plant will rise from a trivial sum to a very large one - Pound 900 million (1992 prices) in BNFL's own estimates. The report begins with a brief outline of reprocessing and the THORP project. It then examines the market prospects for reprocessing beyond THORP's first ten years and revises BNFL's own projections. It then considers the potential profitability of THORP in relation to various possible cost increases and finally outlines the possible implications of different THORP scenarios for the public purse. (author)

Clean development mechanism projects and portfolio risks

International Nuclear Information System (INIS)

Matsuhashi, Ryuji; Fujisawa, Sei; Mitamura, Wataru; Momobayashi, Yutaka; Yoshida, Yoshikuni

2004-01-01

Clean development mechanism (CDM) is expected to facilitate technology transfer from developed to developing countries as well as to economically reduce greenhouse gas emissions. In this article, we explore effective institutions to activate CDM projects. For this purpose, we have estimated internal rate of return (IRR) and other indicators on profitability for 42 CDM or JI projects, taking account of volatilities in the price of certified emission reductions (CER). As a result of Monte Carlo simulations, expected values and standard deviations in the IRR of the projects were quantitatively shown. Then we evaluated various risks in CDM, concluding that diversification of investment is an effective way to suppress these risks. Therefore securitization of CDM finance is proposed as a means of facilitating the diversification of investment. Namely, we present the concept of a CDM bond, which is a project bond with CER. We also investigated the role of governments to suppress risks in CDM. Referring to CERUPT, initiated by the Netherlands' government, the institution of 'insured CERUPT' is proposed to suppress downside risks in the IRR of the projects. We concluded that it is possible to make CDM projects viable by the 'insured CERUPT' and CDM bond

Determinants of Profit as the Criterion for the Evaluation of the Product Development Process

Directory of Open Access Journals (Sweden)

A. C. Fairlie-Clarke

2000-01-01

Full Text Available There are three main elements of the product development process that are suitable for evaluation: the means employed, the activities and the outcomes. Most available methods provide an evaluation of the outcomes, but this can only provide retrospective information. There is a need to be able to evaluate an existing or proposed process to determine whether it will successfully meet the objectives of a particular project. This can be done by evaluating the planned activities of the process for their effectiveness in addressing the important issues in the project. These issues are called the “determinants of profit”, and a survey and trials in industry show that they provide an effective criterion against which companies can evaluate the activities of their product development process. The determinants of profit can be divided into enabling determinants, which must be addressed above a threshold value of effectiveness in order to produce a viable product, and differentiating determinants, which provide scope for competitive advantage.

Time spent for activation of non-profit studies in oncology in Italy.

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Gianfranco De Feo

Full Text Available AIM: The aim of this paper is to describe the time spent to activate oncological non-profit clinical trials promoted in Italy by the National Cancer Institute of Naples, following the implementation of recent European laws. METHODOLOGY: Data about the process of activation of 5 non-profit multicentre clinical trials were prospectively collected through a web-based system. The impact of European guidelines was assessed by comparing the efficiency of the process between applications started before and after the decree introducing in Italy the Clinical Trial Application form (MD-CTA. Outcomes of the descriptive analyses were the time to EC opinion, the time to administrative agreement signature after a positive EC opinion, and the cumulative percentage of submissions that came to closure (either positive or negative within four subsequent time cohorts. PRINCIPAL FINDINGS: From March 2007 to October 2009, 202 applications were submitted to 107 centres. Forty-four (59% applications of those submitted before were successful, compared to 71 (55% of those submitted after MD-CTA. Most of the failures were due to missing EC response (27% and 22% or administrative reasons (10% and 16%, before and after, respectively; very few (4% and 7% were due to EC refusal. The impact of the MD-CTA on time to EC opinion looked positive (median 4.1 vs 2.4 months, before and after, respectively but a subgroup analysis revealed that the impact was limited to a comparison biased by the selection of EC. After a positive EC opinion, there was no difference before and after MD-CTA in the time to administrative agreement signature (median 3.6 and 3.8 months, respectively. A trend to shortening time to closure of the whole submission process over the time was evident, with 58% of the applications coming to closure within 6 months from submission in the most recent cohort. CONCLUSIONS: In our experience there is reassuring evidence of a trend toward shortening the time spent to

Evaluation of Sustainable Practices within Project Management Methods

Directory of Open Access Journals (Sweden)

Shah Satya

2017-01-01

Full Text Available The purpose of this research study is to investigate some of the sustainable practices within projects with a focus on social projects. The different research methodologies applied through this research consisted both primary and secondary research, including literature review and through case study. The stakeholder’s behavioural needs towards acting and implementing sustainable practices led to the adoption of sustainable practices within projects which are managed across profit and non-profit organisations. Nevertheless, lack of sustainable behaviour was outlined, and henceforth the integration of sustainable development within social projects is crucially important as such projects were identified as the drivers toward educating the society in order to help to produce generations of people who would be more sustainably aware. Currently, sustainable development is very often taken into account when it comes to managing projects. Nevertheless, if the adoption of sustainable practices is well established in some sectors such as construction, literature tends to demonstrate a lack of information regarding other sectors, especially within social projects. This research aims to investigate the adoption of sustainable practices within social projects and therefore to satisfy a literature gap.

24 CFR 511.11 - Project requirements.

Science.gov (United States)

2010-04-01

... low income occupancy or rent projections, or restrictions on return on investment or other similar policies that prevent an owner, whether for-profit or non-profit, from maximizing return or setting rent... requirements and with the affirmative marketing requirements and procedures adopted under § 511.13, for the...

Atlantic Environmental Resource Directory, 1989: A directory of non-profit environmental and development organizations in Atlantic Canada

Energy Technology Data Exchange (ETDEWEB)

Cuthbertson, L.L.

1989-01-01

This directory lists 161 non-profit groups in the Atlantic region, along with contacts for the environmental networks across the country and in New England and appropriate federal and provincial offices in Atlantic Canada. The directory was compiled from questionnaires sent out to a list of contacts that were on an original mailing list of groups known to have taken stands on environmental issues in the past. Follow-up mailouts and phone calls were also made. As well, some contacts were discovered through word-of-mouth. Groups are listed alphabetically by province and are classified by subjects. Information includes address and phone number, contact, date formed, number of members, scope, language and objectives. Groups and resources are indexed by subject area and groups are listed by resources available, environmental networks, Eastern states-United States citizen groups, labour unions, federal and provincial government.

ECO PROFIT - A NEW DIMENSION OF SUSTAINABLE DEVELOPMENT IN ECONOMIC AND FINANCIAL ANALYSIS

Directory of Open Access Journals (Sweden)

Crecană Cornel Dumitru

2012-12-01

Full Text Available The paper begins with a review of theoretical concepts including a conceptual delimitation of the term "sustainable development" from the first definition given in 1987 to concrete implementation of EU law and develop a strategy in this regard. Aim of the work is to emphasize the importance of the transition from an economy focused on obtaining maximum profits in a responsible economy, which does not exclude profit, but prioritizes basic maintenance of ecological balance. The innovative character of such a theoretical-methodological approach is limited only by the practicality of implementing the macroeconomic and microeconomic level. It is noteworthy, however, increasing research activities in this field of sustainable development literature study clearly reflects a new direction in the economy, the paradigm shift is expected by all professionals, but was seriously hampered by the financial crisis. Serious impetus was given to research done by the German company Puma, launched in 2010 through the development and publication of a profit and loss "green", taking into account the impact of the natural environment over activities, impact measured clear and published in financial statements of the company. Starting from these considerations, I propose in this paper, introducing the term ECOPROFIT or profit obtained under maintaining fundamental ecological balances, justifying the need for, and practical possibilities to implement this concept in economic and financial analysis, accounting and fiscal management economic entities by developing a model of differential taxation of profits, depending on the impact the entity's economic activities on the ecological balance.

34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS...

Profitability of timber harvesting and timber transportation enterprises

International Nuclear Information System (INIS)

Rajamaeki, J.

1996-01-01

In co-operation with the major companies contracting out forestry work and Statistics Finland, Metsaeteho carried out a project with the objective of analysing the economic profitability of timber harvesting and transportation enterprises in 1994. The calculation of profitability was based on utilisation of last livelihoods taxation data (EVR) that Statistics Finland was in possession of. The basic material comprised data that the companies contracting out forestry work had full-time entrepreneurs. There were 255 forestry machine contractor enterprises and 270 trucking enterprises. Statistics Finland was responsible for computations of the results of the project. The calculation of the indicators of profitability was based on the recommendations of Yritystutkimusneuvottelukunta, a committee looking into the functioning of enterprises. The year 1994 was a good year from the viewpoint of profitability of both forestry machine contractors as well as trucking enterprises. With full depreciations and salary adjustments attended to, both enterprise groups still showed a mean profitability of ca. 8 %. The yield of invested capital was ca. 25 %. The differences in profitability among enterprises were great in both groups and in different parts of the country

Research Ethics and Commercial Drug Development: When Integrity Threatens Profitability

Directory of Open Access Journals (Sweden)

Bélisle Pipon, Jean-Christophe

2016-05-01

Full Text Available This case, based on personal experiences and on those found in the literature, highlights the delicate tension faced by drug development companies having to balance research integrity and their profitability.

31 CFR 537.412 - Investments in entities involved in economic development projects in Burma.

Science.gov (United States)

2010-07-01

... economic development projects in Burma. 537.412 Section 537.412 Money and Finance: Treasury Regulations... economic development of resources located in Burma is prohibited by § 537.204 where the company's profits are predominantly derived from the company's economic development of resources located in Burma. (b...

Strategic Marketing as Solution for Growing Uncertainties among National Non-Profit Sports Federations in the Netherlands

NARCIS (Netherlands)

Marije van 't Verlaat

2007-01-01

Today, Dutch National Non-profit Sports Organizations (NNSFs) experience financial pressures. Two indications for this are described in this paper i.e. increased competition in the sports sector and changes in subsidy division. Decreasing incomes from subsidies can be compensated with either

Research on listed bank profit model under the interest rate liberalization

Directory of Open Access Journals (Sweden)

Geyao Zhu

2017-03-01

Full Text Available With constantly deepening the interest rate liberalization, shrinking the net interest margin and the ever-rising non-performing loan ratio, the traditional commercial banks with the main profit model of credit suffers from a severe challenge. The research significance of this paper lies in helping China’s commercial bank convert management philosophy, developing a new financial business and improving the profit model. Through the empirical research of 80 samples of China’s listed commercial banks: under the condition of interest rate liberalization, the net interest margin is still the current major profit model of the commercial bank, but the intermediate business is the future development model of the commercial banks.

Profitability Analysis of Soybean Oil Processes.

Science.gov (United States)

Cheng, Ming-Hsun; Rosentrater, Kurt A

2017-10-07

Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production.

Profitability Analysis of Soybean Oil Processes

Directory of Open Access Journals (Sweden)

Ming-Hsun Cheng

2017-10-01

Full Text Available Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV, break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP, is profitable when the capacity is larger than 17 million kg of annual oil production.

The Development Trend of the Non-governmental Higher Education in China

Directory of Open Access Journals (Sweden)

Zhang Dewen

2013-12-01

Full Text Available In more than 30 years after China’s reform and opening to the outside world the non-governmental higher education has developed dramatically and enjoyed more and more favorable conditions, making great contributions to the popularization of higher education in China. According to the definition that “The non-governmental higher education is a major growth point for development of educational career and an important driving force in promoting educational reform”, quoting from The planning outline on the national medium and long-term educational reform and development (The Planning Outline for short issued in 2010 by China’s State Council, China has launched policies of greatly supporting the non-governmental higher education and designed the reform goals of the government as the main body of education, with the active participation of the whole society, and the mutual development of the governmental and non-governmental higher education. Soon afterwards, the nation has started the move of the non-governmental educational system, and positively explored the management of classification of profit and non-profit non-governmental educational institutions. Thus, the development of the Chinese non-governmental institutions of higher learning has been greatly influenced because of the policies and relevant practices. With the opening of the 18th national congress and the political direction mentioned in the report as “encouraging and guiding social organizations to initiate education”, the pace of development of the non-governmental institutions of higher learning will be accelerated and some new development trends will become clearer.

Analysis of Funding Sources and Methods of Non-profit Organization%非营利组织筹资渠道与方式探析

Institute of Scientific and Technical Information of China (English)

戚舟波

2011-01-01

Various non-profit organizations have become the important form of social organization. Expanding financing channels, flexibly using various means of financing, and improving their fund-raising capacity is the problem to be solved for non-profit organization. This paper summarizes and analyzes the status and problems of financing of non-profit organization, and proposed countermeasures to expand financing channels and methods for non-profit organizations.%各类非营利组织已成为重要的社会组织形式,拓展筹资渠道,灵活运用各种筹资方式,提高自身筹资能力,是目前大多数非营利组织急待解决的问题.本文在分析总结非营利组织筹资现状和问题的基础上,提出拓展非营利组织筹资渠道与方式的对策措施.

76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2011-06-06

... --a Federal E-Government Web site that allows the public to find, review, and submit comments on... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 84.938, [[Page 32378

Do non-profit sport organisations innovate? Types and preferences of service innovation within regional sport federations

NARCIS (Netherlands)

Winand, M.; Scheerder, J.; Vos, S.B.; Zint, T.

2016-01-01

Little is known about innovation in the non-profit sport sector. The current research addresses this gap by questioning whether and to what extent sport federations innovate. It aims to identify types of innovation implemented by sport federations and their attitude and preferences towards

THE PROFITABILITY – AN ATTRIBUTE OF FINANCIAL AND ACCOUNTING NATURE IN THE DECISION TO INVEST

Directory of Open Access Journals (Sweden)

Mihaela TULVINSCHI

2014-06-01

Full Text Available The investments represent the primary factor in the development strategy of an economic entity. The role of the investments begins with their purpose, meaning that the investments involve the increasing of a stock portfolio. The research methodology that is approached in this article is based on the analysis of two factors: net present value and internal rate of profitability. Capital budgeting in an investment project that, without a prior analysis of the efficiency of such a decision, can lead to the total or partial loss of the invested capital. An investment project is efficient if the net present value is positive and has a larger value. An investment project becomes more profitable as the value of the internal rate of profitability gets higher. If the two factors are correctly interpreted they lead to exactly the same conclusions regarding the determination of an investment profitability. We can conclude that the two efficiency factors are complementary, their simultaneous use leading to a better grounding of the investment decision than their separate use.

Gender-sensitive Value Chain Intervention Improved Profit Efficiency among Orange-fleshed Sweetpotato Producers in Rwanda

Directory of Open Access Journals (Sweden)

Bocher Temesgen

2017-02-01

Full Text Available The Rwanda Super Foods project sought to develop a value chain for processed orange-fleshed sweetpotato products to respond to farmer concerns over lack of markets. This study used data collected from five districts in rural Rwanda under supper food project between August and September 2014. The study applied a stochastic profit frontier model to data collected from 846 households growing sweetpotato, among which 327 were value chain participants; 312 were “spillover” households that received planting material from participant households, and the remainder control households with no project links. Results showed that average level of profit efficiency in sweetpotato production systems is 55%; suggesting that an estimated 45% of profit is lost due to the combined effect of technical, allocative and scale inefficiency. The profit efficiency of participant households was 64% compared to 20% of the control households. Moreover, the profit efficiency of the female beneficiary, female spillover, and male beneficiary households was found to be 55%, 70%, and 90% against 17% for male control households, respectively. Findings suggest that an orange-fleshed sweetpotato based value chain intervention can enhance the profit efficiency of the poor and disadvantageous households, if designed with special attention to women’s needs. Thus, polices and programs aiming at improving the livelihood of smallholder should be designed targeting women and resource poor.

Bank foundation – a symbiotic legal institution at the crossroad of banking system and non-profit sector

Directory of Open Access Journals (Sweden)

Magdalena CATARGIU

2012-12-01

Full Text Available In the context of the development and omnipresence, in Europe, of the non-profit sector and due to the diversification of the legal entities that are involved in the configuration of the third sector, an legal analysis of the foundation of banking origins, is very appealing. Throughout this study we aim to point out key moments in the evolution of this particular figure, mainly in the Italian legislation. Nevertheless, we intend to identify the legal nature of the foundation of banking origins in order to draw a line between banking and philanthropic activities.

Using creative problem solving (CPS) to improve leadership in a non-profit organization

OpenAIRE

Sousa, Fernando; Castelão, Paula; Monteiro, Ileana Pardal; Pellissier, René

2013-01-01

The purpose of this study was to evaluate the effectiveness of the Creative Problem Solving (CPS) method in improving the leadership process in a non-profit organization. The research was designed around an intervention and structured in three stages (pre-consult, intervention and follow-up), with a team designated by management, in order to bring leadership cohesion to both departments of the organization and also between the board and executive management. The results, expressed in the task...

Organizational resilience: Sustained institutional effectiveness among smaller, private, non-profit US higher education institutions experiencing organizational decline.

Science.gov (United States)

Moran, Kenneth A

2016-06-04

analysis was used to examine the direct and interaction effects between organizational decline, organizational rigidity response, organizational resilience response, and institutional effectiveness, controlling for age of institution and level of endowment. The study validated previous threat-rigidity response findings that organizational decline alone does not adversely impact institutional effectiveness. The direct effect of Goal-Directed Solution Seeking and Role Dependency organizational resilience factors had a positive, significant correlation with the Student Personal Development institutional effectiveness factor. The interactive effect of Goal-Directed Solution Seeking organizational resilience factor during organizational decline had a positive, significant correlation with the Professional Development and Quality of Faculty institutional effectiveness factor. The interactive effect of Avoidance during organizational decline had a positive, significant correlation with the Faculty and Administrator Employment Satisfaction institutional effectiveness factor. The interactive effect of Diminished Innovation, Morale, and Leader Credibility rigidity response factor and Avoidance organizational resilience factor during organizational decline had a positive, significant correlation with the Professional Development and Quality of Faculty institutional effectiveness factor. Lastly, the interactive effect of Increased Scapegoating of Leaders, Interest group Activities, and Conflict rigidity response factor and Avoidance organizational resilience factor during organizational decline had a positive, significant correlation with the Faculty and Administrator Employment Satisfaction institutional effectiveness factor. Factors of organizational resilience were found to have a positive effect among smaller, private non-profit higher educational institutions associated with this study toward sustaining institutional effectiveness during organizational decline. Specifically, the

A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

Science.gov (United States)

McCue, Michael J.; Nayar, Preethy

2009-01-01

Context: National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

PROFIT SENSITIVITY IN THE DECISION - MAKING PROCESS

Directory of Open Access Journals (Sweden)

Dimi Ofilean

2014-09-01

Full Text Available Projections on the profitability of an entity is a prerequisite impact assessment of implementing various management strategies. The literature did not include a model sensitivity analysis in terms of profit margin of safety modification and safety coefficient. This article aims to explicit solutions for identifying the factors that influence the sensitivity of profit, the proposed analytical models to change the margin of safety (physical and value and coefficient of safety. The model allows the determination of limits that can increase or decrease sales costs so that the company remains profitable, ie to be able to maintain an adequate level of profit. This analysis allows knowing the influence of each factor in the evolution of the profitability of the entity, allowing managers to adopt the right decisions based on the importance of the influence of the analysis results of the entity. To facilitate understanding of the proposed analytical model is presented a case study.

Alternative profit rate shariah-compliant for islamic banking

Science.gov (United States)

Gazali, Nadhirah; Halim, Nurfadhlina Abdul; Ghazali, Puspa Liza

2017-09-01

Profit is the aims for Islamic banking and conventional banking. Determination of profit in Islamic banking in Malaysia depends on the profit rate, whereas profit rate is essentially from reference rate which is known as the base rate (BR). However, the determination of the components contained in the BR such as benchmark cost of funds and the statutory reserve requirement (SRR) is non-compliance with the Shariah because its directly proportional to the overnight policy rate (OPR). Therefore, an alternative formula for the profit rate are proposed which is known as the base profit rate (BPR). Construction of BPR formula is based on the principle that are more Shariah-compliant.

Screen Wars, Star Wars, and Sequels: Nonparametric Reanalysis of Movie Profitability

OpenAIRE

W. D. Walls

2012-01-01

In this paper we use nonparametric statistical tools to quantify motion-picture profit. We quantify the unconditional distribution of profit, the distribution of profit conditional on stars and sequels, and we also model the conditional expectation of movie profits using a non- parametric data-driven regression model. The flexibility of the non-parametric approach accommodates the full range of possible relationships among the variables without prior specification of a functional form, thereb...

75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

Science.gov (United States)

2010-07-29

..., Washington, DC 20503. Comments may also be sent to via http://www.regulations.gov --a Federal E-Government... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 93.794 program is no longer active (i.e., no funds are being spent by recipients), and it has been...

Community benefits: how do for-profit and nonprofit hospitals measure up?

Science.gov (United States)

Nicholson, S; Pauly, M V

The rise of the for-profit hospital industry has opened a debate about the level of community benefits provided by non-profit hospitals. Do nonprofits provide enough community benefits to justify the community's commitment of resources to them, and the tax-exempt status they receive? If nonprofit hospitals convert to for-profit entities, would community benefits be lost in the transaction? This debate has highlighted the need to define and measure community benefits more clearly. In this Issue Brief, the authors develop a new method of identifying activities that qualify as community benefits, and propose a benchmark for the amount of benefit a nonprofit hospital should provide.

78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2013-07-10

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2013 OMB Circular A-133 Compliance Supplement...--National Science and Mathematics Access to Retain Talent (SMART) Grants (SMART Grants) CFDA 84.390...

State directed hybridity? : the relationship between non-profit housing organizations and the state in three national contexts

NARCIS (Netherlands)

Mullins, David; Milligan, Vivienne; Nieboer, N.E.T.

2017-01-01

This paper presents results from the first international comparative study of non-profit housing organizations in Australia, England and the Netherlands to engage with panels of organizational leaders. The study uses a ‘modified Delphi method’ with Likert-type scaled surveys, followed by in-depth

Does Capital Structure Influence Company Profitability?

Directory of Open Access Journals (Sweden)

Herciu Mihaela

2017-12-01

Full Text Available Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system. The main objective of the paper is to analyze the structure of balance sheet and to identify some optimal levels in order to increase company profitability. The DuPont returns like ROA (return on assets and ROE (return on equity will be used to measure the company profitability, while the debt-to-equity ratio will be used as a measure (reflection of capital structure. The samples consist on the most profitable non-financial companies ranked in Fortune Global 500. The companies will be grouped in clusters (based on industry or debt-to-equity ratio in order to identify the signification of the correlation between the profit and the balance sheet structure. The main results of the paper refer to the company profitability that can be increased by using an optimal structure of liabilities and equity.

ProfitFruit: Decision Support System for Evaluation of Investments in Fruit Production

NARCIS (Netherlands)

Roelofs, P.F.M.M.; Groot, M.J.

2012-01-01

Innovative techniques were developed in the Isafruit project in order to create a more ecological sustainable way of fruit growing. Before fruit growers will consider implementation of these innovations they need information concerning their economic sustainability. The economic model ProfitFruit is

Computer Assets Recovery Project

Science.gov (United States)

CortesPena, Aida Yoguely

2010-01-01

This document reports on the project that was performed during the internship of the author. The project involved locating and recovering machines in various locations that Boeing has no need for, and therefore requires that they be transferred to another user or transferred to a non-profit organization. Other projects that the author performed was an inventory of toner and printers, loading new computers and connecting them to the network.

From Financialization to Low and Non-Profit: Emerging Media Models for Freedom

Directory of Open Access Journals (Sweden)

Nuria Almiron-Roig

2011-01-01

Full Text Available In the midst of what is probably the worst economic and financial crisis the capitalist world has ever experienced, professional journalistic structures and news organizations are disintegrating. While mainstream current economic and media gurus –and the whole media executive class around the globe– are claiming for a business model change that allows them to go on making lots of money, many voices have been raised in unison to ask for a true radical change: money cannot be the first goal, but rather public interest. This paper presents the outcome of a research on the non-profit alternatives currently under debate destined to help journalism survive.

Benefit–cost analysis of non-marginal climate and energy projects

International Nuclear Information System (INIS)

Dietz, Simon; Hepburn, Cameron

2013-01-01

Conventional benefit–cost analysis incorporates the normally reasonable assumption that the policy or project under examination is marginal. Among the assumptions this entails is that the policy or project is small, so the underlying growth rate of the economy does not change. However, this assumption may be inappropriate in some important circumstances, including in climate-change and energy policy. One example is global targets for carbon emissions, while another is a large renewable energy project in a small economy, such as a hydropower dam. This paper develops some theory on the evaluation of non-marginal projects, with empirical applications to climate change and energy. We examine the conditions under which evaluation of a non-marginal project using marginal methods may be wrong, and in our empirical examples we show that both qualitative and large quantitative errors are plausible. - Highlights: • This paper develops the theory of the evaluation of non-marginal projects. • It also includes empirical applications to climate change and energy. • We show when evaluation of a non-marginal project using marginal methods is wrong

Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta

Directory of Open Access Journals (Sweden)

Billy Ardiansyah Garry

2017-01-01

Full Text Available Travelling intensity has been higher in the past few years making hospitality industry must be ready to provide the best service at optimum prices to customers who purchase and enjoy the services. Hotel as one of the accommodation service providers should be able to allocate resources accurately according to the actual needed capacity and thorough tariff policy for not losing the competition and obtain profit according to how much is projected. TDABC system is the most updated costing system which can assist the allocation of these resources. TDABC system is considered twice important to be applied in the service industry as service is intangible so costing system must show the exact and accurate number of resources used to provide the service. Through TDABC system, Customer Profitability Analysis is conducted with the aim of knowing the level of profitability every customer type possesses and classifying them as profitable or non-profitable customers. A case study had been conducted in a five-star hotel located in the Special Region of Jogjakarta resulting a profit recognized under TDABC system that traditional method used as the hotel’s costing system failed to do so and more proper data on costs and profitability of customers.

Profits and balance sheet developments at U.S. commercial banks in 2009

OpenAIRE

Seung Jung Lee; Jonathan D. Rose

2010-01-01

Reviews recent developments in the balance sheets and in the profitability of U.S. commercial banks. The article discusses how developments in the U.S. banking industry in 2009 and early 2010 were related to changes in financial markets and in the broader economy.

Profits and balance sheet developments at U.S. commercial banks in 2007

OpenAIRE

William F. Bassett; Thomas King

2008-01-01

Reviews recent developments in the balance sheets and in the profitability of U.S. commercial banks. The article discusses how developments in the U.S. banking industry in 2007 and early 2008 were related to changes in financial markets and in the broader economy.

Economic strategies to maximize profits from satellite field developments

International Nuclear Information System (INIS)

Antia, D.D.J.

1994-01-01

The main strategies that can be used to maximize profits from integrated satellite field developments are: (1) restructuring the cost, production and revenue profile of the satellite field; and (2) increasing the volume of oil/gas processed, and available for future use, by the central processing and distribution facility through: (a) using a combined strategy of low tariffs, volume discount, and netback agreements; (b) using reusable facilities, shared facilities, extended reach wells, contractor finance, partnering agreements, netback agreements, oil/gas price swaps; and (c) improving development, discovery and exploration efficiency

Testing Software Development Project Productivity Model

Science.gov (United States)

Lipkin, Ilya

Software development is an increasingly influential factor in today's business environment, and a major issue affecting software development is how an organization estimates projects. If the organization underestimates cost, schedule, and quality requirements, the end results will not meet customer needs. On the other hand, if the organization overestimates these criteria, resources that could have been used more profitably will be wasted. There is no accurate model or measure available that can guide an organization in a quest for software development, with existing estimation models often underestimating software development efforts as much as 500 to 600 percent. To address this issue, existing models usually are calibrated using local data with a small sample size, with resulting estimates not offering improved cost analysis. This study presents a conceptual model for accurately estimating software development, based on an extensive literature review and theoretical analysis based on Sociotechnical Systems (STS) theory. The conceptual model serves as a solution to bridge organizational and technological factors and is validated using an empirical dataset provided by the DoD. Practical implications of this study allow for practitioners to concentrate on specific constructs of interest that provide the best value for the least amount of time. This study outlines key contributing constructs that are unique for Software Size E-SLOC, Man-hours Spent, and Quality of the Product, those constructs having the largest contribution to project productivity. This study discusses customer characteristics and provides a framework for a simplified project analysis for source selection evaluation and audit task reviews for the customers and suppliers. Theoretical contributions of this study provide an initial theory-based hypothesized project productivity model that can be used as a generic overall model across several application domains such as IT, Command and Control

Financing Non-Residential Photovoltaic Projects: Options and Implications

Energy Technology Data Exchange (ETDEWEB)

Bolinger, Mark

2009-01-09

Installations of grid-connected photovoltaic (PV) systems in the United States have increased dramatically in recent years, growing from less than 20 MW in 2000 to nearly 500 MW at the end of 2007, a compound average annual growth rate of 59%. Of particular note is the increasing contribution of 'non-residential' grid-connected PV systems--defined here as those systems installed on the customer (rather than utility) side of the meter at commercial, institutional, non-profit, or governmental properties--to the overall growth trend. Although there is some uncertainty in the numbers, non-residential PV capacity grew from less than half of aggregate annual capacity installations in 2000-2002 to nearly two-thirds in 2007. This relative growth trend is expected to have continued through 2008. The non-residential sector's commanding lead in terms of installed capacity in recent years primarily reflects two important differences between the non-residential and residential markets: (1) the greater federal 'Tax Benefits'--including the 30% investment tax credit (ITC) and accelerated tax depreciation--provided to commercial (relative to residential) PV systems, at least historically (this relative tax advantage has largely disappeared starting in 2009) and (2) larger non-residential project size. These two attributes have attracted to the market a number of institutional investors (referred to in this report as 'Tax Investors') seeking to invest in PV projects primarily to capture their Tax Benefits. The presence of these Tax Investors, in turn, has fostered a variety of innovative approaches to financing non-residential PV systems. This financial innovation--which is the topic of this report--has helped to overcome some of the largest barriers to the adoption of non-residential PV, and is therefore partly responsible (along with the policy changes that have driven this innovation) for the rapid growth in the market seen in recent years

Charity care: do not-for-profits influence for-profits?

Science.gov (United States)

Clement, Jan P; White, Kenneth R; Valdmanis, Vivian

2002-03-01

This study further examines whether not-for-profit hospitals exert pressure on for-profit hospitals to provide charity care and whether for-profit hospitals react differently than not-for-profit hospitals to managed care pressures and hospital competition in providing charity care. A two equation model is estimated using 1996 data from California hospitals. The results indicate that in mixed ownership markets, for-profit hospitals provide significantly less charity care as not-for-profit hospitals in the market provide more. Unexpectedly, study for-profit hospitals were not more influenced by price competition than other hospitals with respect to charity care. Having a unique role in providing charity care may justify continuing tax exemption for not-for-profit hospitals and enhance interest in payment and other policies with regard to conversions to ensure that not-for-profit hospitals continue to be represented in market areas.

DISCRIMINANT ANALYSIS OF BANK PROFITABILITY LEVELS

Directory of Open Access Journals (Sweden)

Ante Rozga

2013-02-01

Full Text Available Discriminant analysis has been employed in this paper in order to identify and explain key features of bank profitability levels. Bank profitability is set up in the form of two categorical variables: profit or loss recorded and above or below average return on equity. Predictor variables are selected from various groups of financial indicators usually included in the empirical work on microeconomic determinants of bank profitability. The data from the Croatian banking sector is analyzed using the Enter method. General recommendations for a more profitable business of banking found in the bank management literature and existing empirical framework such as rationalization of overhead costs, asset growth, increase of non-interest income by expanding scale and scope of financial products proved to be important for classification of banks in different profitability levels. A higher market share may bring additional advantages. Classification results, canonical correlation and Wilks’ Lambda test confirm statistical significance of research results. Altogether, discriminant analysis turns out to be a suitable statistical method for solving presented research problem and moving forward from the bankruptcy, credit rating or default issues in finance.

Healthcare public key infrastructure (HPKI) and non-profit organization (NPO): essentials for healthcare data exchange.

Science.gov (United States)

Takeda, Hiroshi; Matsumura, Yasushi; Nakagawa, Katsuhiko; Teratani, Tadamasa; Qiyan, Zhang; Kusuoka, Hideo; Matsuoka, Masami

2004-01-01

To share healthcare information and to promote cooperation among healthcare providers and customers (patients) under computerized network environment, a non-profit organization (NPO), named as OCHIS, was established at Osaka, Japan in 2003. Since security and confidentiality issues on the Internet have been major concerns in the OCHIS, the system has been based on healthcare public key infrastructure (HPKI), and found that there remained problems to be solved technically and operationally. An experimental study was conducted to elucidate the central and the local function in terms of a registration authority and a time stamp authority by contracting with the Ministry of Economics and Trading Industries in 2003. This paper describes the experimental design with NPO and the results of the study concerning message security and HPKI. The developed system has been operated practically in Osaka urban area.

Project Management in Development Aid Industry – Public vs. Private

Directory of Open Access Journals (Sweden)

Simović Dragana

2015-02-01

Full Text Available This article examines the relationship between the type of a development aid implementing organisation (public or private and the quality of project management in development aid. The author begins with main public administration considerations - how public aid administration is different from private and furthermore, how particular sectoral characteristics of organisations influence the quality of the management process. The article combines empirical findings on the differences between the public and private sector with a complex setting of development aid and main success factors in development aid activity, in order to determine whether for-profit or public companies are more likely to achieve better project management processes. The article identifies some indices that favorise private companies, and outlines further necessary steps that should be taken in order to broaden the argumentation and confirm or reject this assertion

Applying Marketing Concepts to Non-Profit/Educational Organizations: The Youth Professional’s Responsibilities in Program Marketing & Promotion

Directory of Open Access Journals (Sweden)

Keith G. Diem

2008-12-01

Full Text Available The degree of participation in community-based youth development programs is typically affected by both the recruitment and retention of participants. A review of literature over more than forty years revealed the value of marketing and promotion to the viability of a company, product, or organization and how it may contribute to company sales or an organization’s membership. This article is focused on the application of marketing concepts to a non-profit organization or educational program. Using a marketing approach to program development can result in improved program quality as well as increased enrollment. Utilizing marketing activities such as needs assessment will aide in ensuring the program remains current in meeting needs and interests of clientele, the community, and society. Promoting an accurate and relevant image is a key in making sure people realize the value of your program.

Avoidance of international double taxation. Taxation of business profits in Romania

OpenAIRE

Florin Dumiter; Ștefania Jimon

2017-01-01

In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its juris...

Risk Pricing and Profit Maximization of Insurance Companies ...

African Journals Online (AJOL)

The research investigates the impact of pricing of risk on the profitability of Nigeria insurance market and also the relationship between operation expenses and profitability of the non-life insurance market in Nigeria. Results show that economy, competition and government regulation have effect on pricing of risk. Also, it was ...

Quasi-Monopoly Status of a Non-for-Profit Reference Terminology Provider - An Exemplary Approach on Transparency Improvement Regarding Licensing.

Science.gov (United States)

Dewenter, Heike; Thun, Sylvia

2018-01-01

As the reference terminology SNOMED CT is gaining in significance and seems without alternative in interoperable Electronic Health Records, the holder of its intellectual property, the non-for-profit organization SNOMED International has achieved a quasi-monopoly status as a provider. We examine the current dealing with corporate transparency regarding SNOMED CT licensing together with policy recommendations derived from the research project ASSESS CT, in the context of collaboration with Standardization Organizations. In addition, transparency improvement is proposed based on the economic Principal-Agent-Theory, assuming SNOMED CT Licensees as principals. In this paper we introduce improvement measures with regard to increase transparency in the licensing process addressing to the reference terminology users and especially the terminology provider. The aim is to present strategies towards transparency, with the intent to remove barriers concerning indecisive organization stakeholders and users of a license and fee-based terminology solutions, as well as to overcome resentments connected to the quasi-monopoly status of the provider.

The effects of the returning behaviour in the profitability of customers within fashion e-commerce

OpenAIRE

Hevia Saenz de Miera, Lluc

2013-01-01

Purpose: The purpose of this thesis is to explore how the experience that customers gain by means of their purchasing and returning behaviour affects their profitability for the e-commerce fashion company. More specifically, how the profit per order or per period of time that this customers represent varies, depending on his previous experience. Method: The methodology followed for the present project combined the development of an algorithm to process the available raw data with a case st...

Profitability primer: a guide to profitability analysis in the electric power industry

International Nuclear Information System (INIS)

Woo, C.K.; Lloyd-Zannetti, D.; Martin, J.; Price, S.

1996-06-01

As the electric power industry is opened to forces of competition, increased attention must be focused to develop products and services that deliver good value to customers and to identify customer segments that are profitable to serve. This primer introduces the concept of profitability analysis and its application to the electric power industry. The primer recognizes that some segments of the business will remain monopolistic and subject to regulations, while other segments will become competitive. The primer also recognizes that customer profitability is critically dependent on a host of related issues such as how internal costs are allocated to various functions and how revenues are collected and allocated

Segmenting health maintenance organizations to study productivity and profitability.

Science.gov (United States)

Sobol, M G

2000-01-01

As the decade ended, health maintenance organizations (HMOs) were increasing in popularity as a means of health care delivery. These groups take many forms, so it is important for the analyst to see if the efficiency and financial results for these different forms vary. The four major forms are profit vs. not-for-profit, chain vs. non-chain, group/staff vs. individual practice association (IPA), and federally qualified vs. non-federally qualified. Using a nationwide database of all the HMOs in the United States, the article compares liquidity rates, leverage ratios, profitability ratios, marketing, and per member ratios across the four groups using paired t tests. The two classifications that showed the most differences were group/staff vs. IPA and federally qualified vs. non-federally qualified. IPAs have a better liquidity position and lower leverage ratios than group/staff but their administrative costs are higher and the time to receive payments and to pay debts is higher. Non-federally qualified have somewhat higher liquidity ratios and higher profitability ratios. These significant differences in financial outcomes indicate that studies of HMOs should segment different major forms of organizations and study them separately before trying to show the effects of different policies on HMO efficiency and effectiveness.

Role Of Non-Governmental Organizations Leadership In The Implementation Of Community Development Projects In Arumeru District Tanzania

Directory of Open Access Journals (Sweden)

Rajabu Ally Mtunge

2015-08-01

Full Text Available The purpose of this study was to examine the role of leadership in the implementation of community development projects by local non-governmental organizations in Arumeru District Tanzania. The study applied survey design which covered the sample of 46 respondents including District Executive Director District Social Workers Non-Governmental Organization leaders workers and volunteers and community members in Arumeru district Tanzania. The study employed simple random sampling technique in order to ensure equal chance of an individual being involved in this study as inferential statistics considered. Data collected from a sample of 46 NGOs employees using a semi-structured questionnaire with both closed and open-ended questions. The collected data analyzed using both descriptive and inferential statistics. The descriptive statistical tools used included frequencies mean and standard deviation while inferential statistical tool used was correlation. Statistical Package for the Social Sciences SPSS version 19 used for analyzing the data collected. The study achieved a response of 46 out of a sample of 47 representing a response rate of 97.87. The results show that a significant number of NGOs 34.8 had not completed their projects 21.7 stated that less than five projects were complete and 43.5 of the respondents confirmed that more than five projects not completed over the last one year. Regarding the influence of leadership on implementation of project spearmans rank correlation revealed a very strong positive correlation 0.910 between of leadership vision and implementation of community development projects a strong positive correlation between communication and implementation of community development projects rho 0.730 n 46 p .001 strong positive correlation between commitment and implementation of community developmental projects which was statistically significant rs .601 p .000 and a positive correlation between accountability and

Captação de recursos financeiros em organizações sem fins lucrativos: a utilização de indicadores de gestão para os doadores e beneficiários dos projetos sociais Financial funding for non-profit organizations: management indicators for donors and beneficiaries of social projects

Directory of Open Access Journals (Sweden)

Nilceia Cristina dos Santos

2008-01-01

Full Text Available As organizações sem fins lucrativos encontram dificuldades na captação de recursos financeiros destinados a projetos sociais, já que mais organizações dessa natureza surgem a cada ano e as instituições financiadoras não tendem a surgir na mesma proporção. Dessa forma, é imprescindível a existência de métricas que possam auxiliar os gestores de tais empresas na efetividade da captação dos recursos. O objetivo deste artigo é justamente contribuir para a eficácia dos gestores nesse processo de gestão. Mais especificamente, o artigo propõe uma adaptação do modelo de indicadores de desempenho baseado no marco lógico desenvolvido pela United States Agency for International Development (USAID e no balanced scorecard (BSC de Kaplan e Norton, de modo a auxiliar as organizações sem fins lucrativos na captação de recursos. Neste artigo, são construídas quatro proposições sobre indicadores de desempenho. Também são fornecidos dois quadros com indicadores de desempenho para as associações voltadas às crianças e adolescentes, no intuito de traduzir as proposições e resultados da discussão efetuada. Dessa forma, o artigo busca contribuir com novas idéias, especificando melhor os conceitos teóricos desenvolvidos pela USAID e por Kaplan e Norton e fornecendo constructos operacionalizáveis para uma melhor gestão das empresas sociais e sem fins lucrativos.Non-profit organizations face difficulties in obtaining financial funding for their social projects because there are more new competing organizations while the number of funding sources does not grow at the same rate. Therefore managers must have appropriate measuring means enabling them to achieve efficiency in financial funding. For this reason adaptation of the model of performance indicators based on those developed by the United States Agency for International Development (USAID and the Balanced Scorecard by Kaplan & Norton were proposed to help non-profit

European business venturing in times of digitisation - An analysis of for-profit business incubators in a triple helix context

DEFF Research Database (Denmark)

Brem, Alexander; Kreusel, Nico; Roth, Natalie

2018-01-01

Business incubators have been developed as a key component of entrepreneurial activities in countries all over Europe. These incubators have a non-profit or a for-profit profile, with one-third located in Germany. The increased engagement of private business in what was a public-dominated incubat......Business incubators have been developed as a key component of entrepreneurial activities in countries all over Europe. These incubators have a non-profit or a for-profit profile, with one-third located in Germany. The increased engagement of private business in what was a public......-dominated incubation landscape may influence established theoretical frameworks. Within this context, this paper analyses 11 German business incubators to look at the most common types of for-profit business incubators in Germany and their main characteristics. Moreover, it introduces classification criteria...... for these incubators. Another aspect of the analysis is the effect of the triple helix dimensions of the different incubation types. The results show that two additional types of incubators can be identified in addition to the traditional public business incubator model, namely 'company builders' and 'accelerators...

Working for a not-for-Profit Research and Development Organization in the Earth Sciences

Science.gov (United States)

McKague, h L

2001-12-01

The Southwest Research Institute (SwRI) is an independent not-for-profit applied engineering and physical sciences research and development organization. This means that SwRI owes no allegiance to organizations other than its clients. As a not-for-profit organization, SwRI reinvests its net income into the organization to improve, strengthen, and expand facilities and to support internal research and development projects. Located in San Antonio, Texas, on 1200 acres, SwRI employs nearly 2800 staff and occupies nearly 2,000,000 square feet of office space. Its business is about equally divided between commercial and government clients, most of whom have specific scientific and technical problems that need to be solved in a timely, cost-effective manner. Governmental clients include local, state, and federal agencies and foreign governments. Commercial clients include local, national, and international businesses. Earth science disciplines at SwRI include geology, geophysics, hydrology, geochemistry, rock mechanics, mining engineering, and natural hazard assessment. Our overall approach is to systematically examine client problems and develop solutions that may include field work, laboratory work, numerical modeling, or some combination of these approaches. This method of problem solving places a strong emphasis on interdisciplinary teamwork. The work environment at SwRI strikes a balance among the freedom to attack technically important problems, consistent support to professional development, and a strong commitment to meeting client's deadlines and goals. Real problems with real consequences are routinely solved on a tight schedule. The diversity of clients gives exposure to an extraordinarily wide range of problems. Successful employees have sound technical backgrounds, are flexible in accommodating varying clients needs, bring creativity and energy to problem solving and applications of technologies, can work on multiple tasks in parallel, and can communicate

Profitability analysis of KINGLONG nearly 5 years

Science.gov (United States)

Zhang, Mei; Wen, Jinghua

2017-08-01

Profitability analysis for measuring business performance and forecast its prospects play an important role. In this paper, the research instance King Long Motor in understanding the basic theory on the basis of financial management, to take a combination of theory and data analysis methods, combined with a measure of profitability related indicators of King Long Motor company’s profitability do a specific analysis to identify factors constraining the profitability of Kinglong company exists and the motivation to improve profitability, which made recommendations to improve the profitability of Kinglong car company to promote the company’s future can be better and faster development.)

Statistical methods for analysing the relationship between bank profitability and liquidity

OpenAIRE

Boguslaw Guzik

2006-01-01

The article analyses the most popular methods for the empirical estimation of the relationship between bank profitability and liquidity. Owing to the fact that profitability depends on various factors (both economic and non-economic), a simple correlation coefficient, two-dimensional (profitability/liquidity) graphs or models where profitability depends only on liquidity variable do not provide good and reliable results. Quite good results can be obtained only when multifactorial profitabilit...

How Managerial Ownership Affects Profit Maximization in Newspaper Firms.

Science.gov (United States)

Busterna, John C.

1989-01-01

Explores whether different levels of a manager's ownership of a newspaper affects the manager's profit maximizing attitudes and behavior. Finds that owner-managers tend to place less emphasis on profits than non-owner-controlled newspapers, contrary to economic theory and empirical evidence from other industries. (RS)

sustainable development and profitability in the Finnish restaurant industry

OpenAIRE

Mulenga, Mpafya

2015-01-01

Environmental sustainability in the food industry is often concerned with the provision of organic products and recycling. The emphasis on organically produced supplies though viewed as an environmentally sustainable means of food production to meet the ends of the green revolution should not obscure consideration of profitability in the business. Making profit is a business goal, while environmental sustainability is an ethical issue whose practice is subject to the balancing act of being pr...

Precise image-guided irradiation of small animals: a flexible non-profit platform

International Nuclear Information System (INIS)

Tillner, Falk; Thute, Prasad; Löck, Steffen; Dietrich, Antje; Fursov, Andriy; Haase, Robert; Lukas, Mathias; Krause, Mechthild; Baumann, Michael; Bütof, Rebecca; Enghardt, Wolfgang; Rimarzig, Bernd; Sobiella, Manfred

2016-01-01

Preclinical in vivo studies using small animals are essential to develop new therapeutic options in radiation oncology. Of particular interest are orthotopic tumour models, which better reflect the clinical situation in terms of growth patterns and microenvironmental parameters of the tumour as well as the interplay of tumours with the surrounding normal tissues. Such orthotopic models increase the technical demands and the complexity of preclinical studies as local irradiation with therapeutically relevant doses requires image-guided target localisation and accurate beam application. Moreover, advanced imaging techniques are needed for monitoring treatment outcome. We present a novel small animal image-guided radiation therapy (SAIGRT) system, which allows for precise and accurate, conformal irradiation and x-ray imaging of small animals. High accuracy is achieved by its robust construction, the precise movement of its components and a fast high-resolution flat-panel detector. Field forming and x-ray imaging is accomplished close to the animal resulting in a small penumbra and a high image quality. Feasibility for irradiating orthotopic models has been proven using lung tumour and glioblastoma models in mice. The SAIGRT system provides a flexible, non-profit academic research platform which can be adapted to specific experimental needs and therefore enables systematic preclinical trials in multicentre research networks. (paper)

Economic characteristic of non-profit sport clubs and their relations with municipalities and sport federations

OpenAIRE

Marek Pavlik

2013-01-01

There is a running discussion about the system of financing sport from public budgets and there are opinions that the sport is not sufficiently supported. We know surprisingly little about the situation of non-profit sport clubs and to find a better support system we have to gather information about the environment of sport clubs. What do we know about relations of sport clubs with public authorities and their own sport union/federation and why do we need to know? The aim of this paper is to ...

The role of non-financial performance measures in predicting hospital financial performance: the case of for-profit system hospitals.

Science.gov (United States)

Vélez-González, Heltie; Pradhan, Rohit; Weech-Maldonado, Robert

2011-01-01

Non-financial measures have found increasing acceptance in the business world--however, their application in the health care industry remains limited. The purpose of this article is to understand the influence of non-financial measures (efficiency, productivity, and quality) on the financial performance of for-profit system hospitals. The sample consists of 499 for-profit system hospitals in the United States from 1999 to 2002. Data analyzed include the American Hospital Association's Annual Survey, Medicare Cost Reports, Joint Commission's quality scores, and the Centers for Medicare & Medicaid Services' Hospital Case Mix Index. Dependent variables consist of financial measures (operating and total margins), while independent variables include measures of efficiency, productivity, and quality. Our results suggest the influence of non-financial performance measures on financial performance; occupancy rate positively influences financial performance while greater labor intensity may have negative implications for financial performance. In addition, we show that quality positively influences financial performance thereby offering a potential business case for quality. This result has important managerial and policy implications as it may incentivize capital and human resource investments required to improve hospital quality of care.

Exploring current and projected tradeoffs between hydropower profitability and reliability of supply in the Alps

Science.gov (United States)

Anghileri, D.; Castelletti, A.; Burlando, P.

2015-12-01

The recent spreading of renewable energy across Europe and the associated production variability and uncertainty are emerging challenges for hydropower system operation. Widely distributed and highly intermittent solar and wind power generation systems, along with feed-in-tariffs, at which they are remunerated, are threating the operation of traditional hydropower systems. For instance, in countries where the transition to a larger production by means of renewable power systems is a novel process, e.g. Switzerland, many hydropower companies are operating their reservoirs with low or no profits, claiming for a revision of the entire energy market system. This situation goes along with the problem of ensuring energy supply both nowadays and in the future, with changing energy demand and available water resources. In this work, we focus on a hydropower system in the Swiss Alps to explore how different operating policies can cope with both adequate energy supply and profitable operation under current and future climate and socio-economic conditions. We investigate the operation of the Mattmark reservoir in South-West Switzerland. Mattmark is a pumped reservoir of 98 106 m3 fed by a natural catchment of 37 km2 and contributing catchments, summing up to 51 km2, connected by several diversion channels. The hydrological regime, snow- and ice-melt dominated, has already experienced changes in the last decades due to glacier retreat and is expected to be strongly impacted by climate change in the future. We use Multi-Objective optimization techniques to explore current tradeoffs between profitability and secure supply. We then investigate how tradeoffs may evolve in time under different climate change projections and energy market scenarios. Results inform on the co-evolution of climate- and socio-economic induced variations, thus unveiling potential co-benefit situations to hydropower generation and providing insights to future energy market design.

THE MARKETING MENTALITY WITHIN THE ORGANIZATION - A COMPARATIVE STUDY BETWEEN COMPANIES AND NON-PROFIT ORGANIZATIONS IN ROMANIA

Directory of Open Access Journals (Sweden)

Pop Nicolae Al.

2015-07-01

Full Text Available In contemporary Marketing theory and practice, debates regarding the role and place of the homonymous activity within the company are frequent. The development of a marketing mentality, as specialists state, allows the implementation of a marketing vision in all the organization’s departments, regardless of the activities performed. The economic theory enunciates all the more the existence of a marketing doctrine urged to ensure the methodological frame of the organization regarding market and consumer orientation. Based upon two selective exploratory market research performed among the major distributors of electro-technical materials and electro-technical solutions integrators, respectively among some public faculties’ management the authors want to examine the existence and the decision makers’ responsiveness regarding the implementation of a marketing mentality in one’s organization. The conclusions concern both business environment and academic non-profit organizations’ activity. The connection between the marketing mentality as an essential premise for the development of the entrepreneurial university concept is also emphasized.

Economic evaluation on tight sandstone gas development projects in China and recommendation on fiscal and taxation support policies

Directory of Open Access Journals (Sweden)

Zhen Yang

2016-11-01

Full Text Available China is rich in tight sandstone gas resources (“tight gas” for short. For example, the Sulige Gasfield in the Ordos Basin and the Upper Triassic Xujiahe Fm gas reservoir in the Sichuan Basin are typical tight gas reservoirs. In the past decade, tight gas reserve and production both have increased rapidly in China, but tight gas reservoirs are always managed as conventional gas reservoirs without effective fiscal, taxation and policy supports. The potential of sustainable tight gas production increase is obviously restricted. The tight gas development projects represented by the Sulige Gasfield have failed to make profit for a long period, and especially tight gas production has presented a slight decline since 2015. In this paper, a new economic evaluation method was proposed for tight gas development projects. The new method was designed to verify the key parameters (e.g. production decline rate and single-well economic service life depending on tight gas development and production characteristics, and perform the depreciation by using the production method. Furthermore, the possibility that the operation cost may rise due to pressure-boosting production and intermittent opening of gas wells is considered. The method was used for the tight gas development project of Sulige Gasfield, showing that its profit level is much lower than the enterprise's cost level of capital. In order to support a sustainable development of tight gas industry in China, it is recommended that relevant authorities issue value-added tax (VAT refund policy as soon as possible. It is necessary to restore the non-resident gas gate price of the provinces where tight gas is produced to the fair and reasonable level in addition to the fiscal subsidy of CNY0.24/m3, or offer the fiscal subsidy of CNY0.32/m3 directly based on the on-going gate price. With these support policies, tax income is expected to rise directly, fiscal expenditure will not increase, and gas

Cost to serve : zooming in customer profitability at Nike

NARCIS (Netherlands)

Martelli, Maria Eugenia

2008-01-01

This report presents the outcome of the Logistics Design Project carried out for Nike Inc. The goal of this project is to design a cost model that provides visibility on the profitability of each relevant segment of the matrix, by establishing the cost correlation between products, processes,

A real option-based model for promoting sustainable energy projects under the clean development mechanism

International Nuclear Information System (INIS)

Lee, Hyounkyu; Park, Taeil; Kim, Byungil; Kim, Kyeongseok; Kim, Hyoungkwan

2013-01-01

The clean development mechanism (CDM) provides a way of assisting sustainable development in developing countries for developed countries to reduce greenhouse gas (GHG) emissions. Despite its intended benefits, the primary CDM market decreased from US$5.8 billion in 2006 to US$1.5 billion in 2010. One of the primary reasons for the reduction of market size is that developed countries as investors have a high level of risks caused by the volatility of the market price for certified emission reductions (CERs). Another issue to be resolved is that developing countries as host countries cannot claim any right to the CERs produced on their own land. This paper presents a real option-based model for both parties (developed and developing countries) to have their fair share of profits and risks by controlling the uncertainty associated with the future value of CERs. A case study illustrated that the proposed model can effectively attract investors to CDM projects leading to mitigation of climate change. - Highlights: ► This study focused on the risks associated with the uncertainty of future CER value in CDM projects. ► A real option-based model was developed for both parties in CDM to have fair share of profit and risk. ► Key variables and boundary conditions were identified for application of real option to CDM. ► The model allowed both parties to own options, which have an identical value. ► Hydropower plant projects in Indonesia were used to illustrate the implementation of the model

License Compliance Issues For Biopharmaceuticals: Special Challenges For Negotiations Between Companies And Non-Profit Research Institutions

Science.gov (United States)

Ponzio, Todd A.; Feindt, Hans; Ferguson, Steven

2011-01-01

Summary Biopharmaceuticals are therapeutic products based on biotechnology. They are manufactured by or from living organisms and are the most complex of all commercial medicines to develop, manufacture and qualify for regulatory approval. In recent years biopharmaceuticals have rapidly increased in number and importance with over 4001 already marketed in the U.S. and European markets alone. Many companies throughout the world are now ramping up investments in biopharmaceutical R&D and expanding their portfolios through licensing of early-stage biotechnologies from universities and other non-profit research institutions, and there is an increasing number of license agreements for biopharmaceutical product development relative to traditional small molecule drug compounds. This trend will only continue as large numbers of biosimilars and biogenerics enter the market. A primary goal of technology transfer offices associated with publicly-funded, non-profit research institutions is to establish patent protection for inventions deemed to have commercial potential and license them for product development. Such licenses help stimulate economic development and job creation, bring a stream of royalty revenue to the institution and, hopefully, advance the public good or public health by bringing new and useful products to market. In the course of applying for such licenses, a commercial development plan is usually put forth by the license applicant. This plan indicates the path the applicant expects to follow to bring the licensed invention to market. In the case of small molecule drug compounds, there exists a widely-recognized series of clinical development steps, dictated by regulatory requirements, that must be met to bring a new drug to market, such as completion of preclinical toxicology, Phase 1, 2 and 3 testing and product approvals. These steps often become the milestone/benchmark schedule incorporated into license agreements which technology transfer offices use to

License Compliance Issues For Biopharmaceuticals: Special Challenges For Negotiations Between Companies And Non-Profit Research Institutions.

Science.gov (United States)

Ponzio, Todd A; Feindt, Hans; Ferguson, Steven

2011-09-01

Biopharmaceuticals are therapeutic products based on biotechnology. They are manufactured by or from living organisms and are the most complex of all commercial medicines to develop, manufacture and qualify for regulatory approval. In recent years biopharmaceuticals have rapidly increased in number and importance with over 400() already marketed in the U.S. and European markets alone. Many companies throughout the world are now ramping up investments in biopharmaceutical R&D and expanding their portfolios through licensing of early-stage biotechnologies from universities and other non-profit research institutions, and there is an increasing number of license agreements for biopharmaceutical product development relative to traditional small molecule drug compounds. This trend will only continue as large numbers of biosimilars and biogenerics enter the market.A primary goal of technology transfer offices associated with publicly-funded, non-profit research institutions is to establish patent protection for inventions deemed to have commercial potential and license them for product development. Such licenses help stimulate economic development and job creation, bring a stream of royalty revenue to the institution and, hopefully, advance the public good or public health by bringing new and useful products to market. In the course of applying for such licenses, a commercial development plan is usually put forth by the license applicant. This plan indicates the path the applicant expects to follow to bring the licensed invention to market. In the case of small molecule drug compounds, there exists a widely-recognized series of clinical development steps, dictated by regulatory requirements, that must be met to bring a new drug to market, such as completion of preclinical toxicology, Phase 1, 2 and 3 testing and product approvals. These steps often become the milestone/benchmark schedule incorporated into license agreements which technology transfer offices use to monitor

THEMES, DREAMS AND REAUTY: THE SCIENCE PROJECT ...

African Journals Online (AJOL)

Science Education Project (SEP) is a non-profit making educational trust ... us that many of them fail to survive the rigours of the school and ... environment) emphasis will be placed on in-service training and ... The 'status quo' is safe, everyone.

Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate

OpenAIRE

Callard, C; Thompson, D; Collishaw, N

2005-01-01

Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to othe...

Distortionary effects of a production-sharing fiscal system in a sequential modular offshore petroleum project

Science.gov (United States)

Neves de Campos, Thiago

This research examines the distortionary effects of a discovered and undeveloped sequential modular offshore project under five different designs for a production-sharing agreement (PSA). The model differs from previous research by looking at the effect of taxation from the perspective of a host government, where the objective is to maximize government utility over government revenue generated by the project and the non-pecuniary benefits to society. This research uses Modern Asset Pricing (MAP) theory, which is able to provide a good measure of the asset value accruing to various stakeholders in the project combined with the optimal decision rule for the development of the investment opportunity. Monte Carlo simulation was also applied to incorporate into the model the most important sources of risk associated with the project and to account for non-linearity in the cash flows. For a complete evaluation of how the fiscal system affects the project development, an investor's behavioral model was constructed, incorporating three operational decisions: investment timing, capacity size and early abandonment. The model considers four sources of uncertainty that affect the project value and the firm's optimal decision: the long run oil price and short-run deviations from that price, cost escalation and the reservoir recovery rate. The optimizations outcomes show that all fiscal systems evaluated produce distortion over the companies' optimal decisions, and companies adjust their choices to avoid taxation in different ways according to the fiscal system characteristics. Moreover, it is revealed that fiscal systems with tax provisions that try to capture additional project profits based on production profitability measures leads to stronger distortions in the project investment and output profile. It is also shown that a model based on a fixed percentage rate is the system that creates the least distortion. This is because companies will be subjected to the same

On the Use of Client-Driven Projects in the Mathematics Classroom

Science.gov (United States)

Maki, Dan; Winston, Wayne; Shafii-Mousavi, Morteza; Kochanowski, Paul; Lang, Chris; Ernstberger, Kathy; Hodgson, Ted

2006-01-01

In this article, we discuss the use of client-driven projects--projects that are posed by business, government, and non-profit organizations and based upon real problems facing the organization. Although client-driven projects have long been used in business and engineering education, their use in the mathematics classroom is rare. Client-driven…

The GEOFAR Project - Geothermal Finance and Awareness in Europeans Regions - Development of new schemes to overcome non-technical barriers, focusing particularly on financial barriers

Science.gov (United States)

Poux, Adeline; Wendel, Marco; Jaudin, Florence; Hiegl, Mathias

2010-05-01

Numerous advantages of geothermal energy like its widespread distribution, a base-load power and availability higher than 90%, a small footprint and low carbon emissions, and the growing concerns about climate changes strongly promote the development of geothermal projects. Geothermal energy as a local energy source implies needs on surface to be located close to the geothermal resource. Many European regions dispose of a good geothermal potential but it is mostly not sufficiently developed due to non-technical barriers occurring at the very early stages of the project. The GEOFAR Project carried out within the framework of EU's "Intelligent Energy Europe" (IEE) program, gathers a consortium of European partners from Germany, France, Greece, Spain and Portugal. Launched in September 2008, the aim of this research project is to analyze the mentioned non-technical barriers, focusing most particularly on economic and financial aspects. Based on this analysis GEOFAR aims at developing new financial and administrative schemes to overcome the main financial barriers for deep geothermal projects (for electricity and direct use, without heat pumps). The analysis of the current situation and the future development of geothermal energy in GEOFAR target countries (Germany, France, Greece, Spain, Portugal, Slovakia, Bulgaria and Hungary) was necessary to understand and expose the diverging status of the geothermal sector and the more and less complicated situation for geothermal projects in different Europeans Regions. A deeper analysis of 40 cases studies (operating, planned and failed projects) of deep geothermal projects also contributed to this detailed view. An exhaustive analysis and description of financial mechanisms already existing in different European countries and at European level to support investors completed the research on non-technical barriers. Based on this profound analysis, the GEOFAR project has made an overview of the difficulties met by project

Explaining the differential distribution of Clean Development Mechanism projects across host countries

International Nuclear Information System (INIS)

Winkelman, Andrew G.; Moore, Michael R.

2011-01-01

The Clean Development Mechanism (CDM) of the Kyoto Protocol represents an opportunity to involve all developing countries in the effort to reduce greenhouse gas emissions while also promoting sustainable development. To date, however, the majority of CDM projects have gone to emerging markets such as China, India, Brazil, and Mexico, while very few least developed countries have hosted projects. This paper investigates the differential distribution of CDM activities across countries. We develop a conceptual model for project profitability, which helps to identify potential country-level determinants of CDM activity. These potential determinants are employed as explanatory variables in regression analysis to explain the actual distribution of projects. Human capital and greenhouse gas emission levels influenced which countries have hosted projects and the amount of certified emission reductions (CER) created. Countries that offered growing markets for CDM co-products, such as electricity, were more likely to be CDM hosts, while economies with higher carbon intensity levels had greater CER production. These findings work against the least developed countries and help to explain their lack of CDM activity. - Research Highlights: → Regression models are used to explain the inter-country distribution of CDM projects. → Emissions and human capital are significant for hosting projects and CER creation. → An economy's emissions intensity is significant in determining CERs created. → Capacity building and electricity sector growth are significant in hosting projects. → The experience level for host countries in the CDM is significant for CER creation.

Contested spacing: International non-profit organizations and the mobility of asylum seekers

DEFF Research Database (Denmark)

Albu, Oana Brindusa

The importance of examining space from an organizational standpoint is timely, not the least because the use of this concept has critical and often unintended social, and political effects (Mengis, Nicolini & Gorli, 2016). The global refugee crisis following the post-2015 Syrian conflict is perhaps...... one indicative situation of the highly contested ways in which international non-profit organizations (INGOs) create spaces for their organizational activities (e.g., build informal settlements to provide emergency aid), and thus affect how individuals (e.g., asylum seekers) get re-settled, confined...... to, or even restricted from living in such spaces. These matters are relevant since in the contexts where both the opportunities to move freely and being at peace are challenged, space is not only a neutral structure in which such contested organizing takes place (Mengis et al., 2016). Rather...

Accelerated Cure Project for Multiple Sclerosis

Science.gov (United States)

... questions and enable an era of optimized MS treatment. Read more... The Accelerated Cure Project for MS is a non-profit, 501(c)(3) tax-exempt organization whose mission is to accelerate efforts toward a cure for multiple sclerosis by rapidly advancing research that determines its causes ...

A More Detailed Understanding Of Factors Associated With Hospital Profitability.

Science.gov (United States)

Bai, Ge; Anderson, Gerard F

2016-05-01

To identify the characteristics of the most profitable US hospitals, we examined the profitability of acute care hospitals in fiscal year 2013, measured as net income from patient care services per adjusted discharge. Based on Medicare Cost Reports and Final Rule Data, the median hospital lost $82 for each such discharge. Forty-five percent of hospitals were profitable, with 2.5 percent earning more than $2,475 per adjusted discharge. The ten most profitable hospitals, seven of which were nonprofit, each earned more than $163 million in total profits from patient care services. Hospitals with for-profit status, higher markups, system affiliation, or regional power, as well as those located in states with price regulation, tended to be more profitable than other hospitals. Hospitals that treated a higher proportion of Medicare patients, had higher expenditures per adjusted discharge, were located in counties with a high proportion of uninsured patients, or were located in states with a dominant insurer or greater health maintenance organization (HMO) penetration had lower profitability than hospitals that did not have these characteristics. These findings can inform policy reforms, while providing a baseline against which to measure the impact of any subsequent reforms. Project HOPE—The People-to-People Health Foundation, Inc.

The promotion of sustainable development in China through the optimization of a tax/subsidy plan among HFC and power generation CDM projects

International Nuclear Information System (INIS)

Resnier, Martin; Wang, Can; Du, Pengfei; Chen, Jining

2007-01-01

China is expected to reach record growth by 2020 in the energy sector by at least doubling its electricity generation capacity. In order to protect the environment and foster economic development, China will greatly benefit from transfers of state-of-the-art power generation technologies through international agreements such as the Clean Development Mechanism (CDM). However, a buyer-driven carbon market and a highly competitive environment due to more cost-effective projects attribute to China's need to achieve a balance between sustainability and profitability for CDM projects implemented in China. In the CDM Tax/Subsidy Optimization Model (CDMTSO Model) here developed, a sustainable development assessment method evaluates the CDM projects' economic and environmental benefits and an optimization program returns tax/subsidy rates at which the greatest number of CDM technologies becomes viable and where 'better' CDM projects can be the most profitable, bringing China's development on a more sustainable path. The results show that the CDMTSO Model brings the sustainable CDM projects' Internal Rate of Return closed to 10%. If a discount rate of 9% is considered, it allows three clean energy technologies (natural gas combined cycle, wind energy, and hydropower) to become economically viable and the environmental costs avoided are increased by 37%

PRACTICE OF DRAFTING AND IMPLEMENTING OF FINANCING PROJECTS IN NON-FORMAL EDUCATION

Directory of Open Access Journals (Sweden)

BUZOIANU Daniela Angela

2015-06-01

Full Text Available In Petroleum and Gas University, besides teaching and research activities, a priority is non-formal education area. In the academic center of Ploiesti, the activities of non-formal education take place through Center for Porjects, Programs and Cultural - Artistic events (CPPECA and Student’s Culture House, located in the University campus (CCS. The mission of the Center for Projects, Programs and Cultural - Artistic events and Student’s Culture House is: - To offer a big diversity of activities in non-formal education area for students and teachers; - To become an essential and defining pillar in continous formation of young people. The purpose is to promote excellence also in non-formal education fied , starting from the value and tradition of university education in Romanian oil area The Center for Project, Programs and Cultural - Artistic events (CPPECA and Student’s House of Culture have: • An educational function; • A real multidirectional cultural vocation through: - initiating,implementing and developing cultural projects and programs; - organizing and developing specific events like shows, festivals, national and international contests. The paper presents practical aspects in development and implementation of financing projects in non-formal education field.

Five TWh saved on profitable upgrading

International Nuclear Information System (INIS)

Bakken, Stein Arne.

1999-01-01

Article. In Norway, a project is planned to evaluate the upgrading potential of the hydroelectric power sector. The article criticizes the authorities for not supporting the upgrading of hydroelectric power plants in their eager to promote the development of wind power. An important contribution of the planned project will be a book from which the utilities may get advice on measures of upgrading. Generators and control systems account for 80% of the faults and interruptions in the power utilities. The turbine technology has made important progress in the 1990s. By pure upgrading measures alone, the turbine efficiencies may be increased enough for an additional 3 TWh to be taken out from the Norwegian hydroelectric power system. Today, the price of imported carbon-based Danish power determines whether the utilities find it profitable to rehabilitate the hydroelectric plants. The energy potential of upgrading is estimated to be 5 TWh. This energy can be generated with known technology and with no serious consequences for the environment

Hydro-Quebec is profitable

International Nuclear Information System (INIS)

Poirier, M.

1997-01-01

The pros and cons of the potential privatisation of Hydro-Quebec were discussed. A brief review of charges of less than competent management, low profitability and the corporation's recent administrative restructuring was presented. The general thrust of the argument was that Hydro-Quebec plays a crucial role in the economic development of Quebec, it can be made to be more profitable and that for the good of Quebec it should continue as a public corporation under the control of the provincial government

Converting MEMS technology into profits

Science.gov (United States)

Bryzek, Janusz

1998-08-01

This paper discusses issues related to transitioning a company from the advanced technology development phase (with a particular focus on MEMS) to a profitable business, with emphasis on start-up companies. It includes several case studies from (primarily) NovaSensor MEMS development history. These case studies illustrate strategic problems with which advanced MEMS technology developers have to be concerned. Conclusions from these case studies could be used as checkpoints for future MEMS developers to increase probability of profitable operations. The objective for this paper is to share the author's experience from multiple MEMS start-ups to accelerate development of the MEMS market by focusing state- of-the-art technologists on marketing issues.

Sustaining Petroleum Exploration and Development in Mature Basins: Production Sharing Contracts and Financing of Joint Venture Oil and Gas Projects

International Nuclear Information System (INIS)

Chukwueke, T.

2002-01-01

Oil companies make a business by bearing the risks of investing in, and making profits from, oil and gas operations. International Oil Companies (IOC) are the recognised leaders in technology and develop expertise in the management of technical such as subsurface and surface uncertainties through seismic surveys, well drilling and production facilities. In export oriented oil and gas developments, IOCs also carry the commercial risks associated with the export market (ups and downs in the demand for oil and gas) that could make the project non-profitable, if not properly managed.Conversely, Local Oil Companies (LOCs), i.e. indigenous private or state owned companies, are more adapt at developing expertise in the management of the local environmental, domestic market and political risks associated with the area or country of operations. It is recognised that in certain countries some LOCs are also making significant progress in the acquisition of modern technology. Any critical business risks which cannot be adequately managed by either the IOC or the LOC will require the involvement of third party, who will normally provide guarantee or securitisation in one form or another.A partnership between local and international oil companies has become accepted to be the most secure and profitable arrangement in international oil and gas business. In the Niger Delta, which is mature oil and gas province and as such non-market related risks, particularly technical and supply risks, are substantially reduced, Joint Venture type of arrangement is considered the most suitable form of partnership. Joint Venture arrangement allows each partner to fund the venture in direct proportion to its participation interest. Because of the reduced risks profile, the joint venture is more bankable; each partner can therefore secure funding for its share with its revenue profile. In Nigeria, however, where the revenue profile (and consequently development budget) of the dominant local player

Modulating the profit motive to meet needs of the less-developed world.

Science.gov (United States)

Schieppati, A; Remuzzi, G; Garattini, S

2001-11-10

The success, despite the problems, of academic/industrial collaborations over the past decade owes much to the profit motive. However, market-driven research and development has little to offer patients in the less-developed world. Some flexibility has already been demonstrated on drugs for orphan (rare or under-researched) diseases. Many diseases in less-developed countries are not rare. Academic researchers should be encouraging the establishment of funding for basic and clinical research that is directed at patients' needs in the less-developed world and that is independent of a commercial ethos.

Maximization techniques for oilfield development profits

International Nuclear Information System (INIS)

Lerche, I.

1999-01-01

In 1981 Nind provided a quantitative procedure for estimating the optimum number of development wells to emplace on an oilfield to maximize profit. Nind's treatment assumed that there was a steady selling price, that all wells were placed in production simultaneously, and that each well's production profile was identical and a simple exponential decline with time. This paper lifts these restrictions to allow for price fluctuations, variable with time emplacement of wells, and production rates that are more in line with actual production records than is a simple exponential decline curve. As a consequence, it is possible to design production rate strategies, correlated with price fluctuations, so as to maximize the present-day worth of a field. For price fluctuations that occur on a time-scale rapid compared to inflation rates it is appropriate to have production rates correlate directly with such price fluctuations. The same strategy does not apply for price fluctuations occurring on a time-scale long compared to inflation rates where, for small amplitudes in the price fluctuations, it is best to sell as much product as early as possible to overcome inflation factors, while for large amplitude fluctuations the best strategy is to sell product as early as possible but to do so mainly on price upswings. Examples are provided to show how these generalizations of Nind's (1981) formula change the complexion of oilfield development optimization. (author)

All’origine dei differenziali salariali di genere nel settore non profit. il caso delle cooperative sociali italiane

Directory of Open Access Journals (Sweden)

Federica D’Isanto

2013-01-01

Full Text Available L’elevata quota di lavoratrici nelle organizzazioni non profit potrebbe indurre a rite-nere le cooperative sociali un luogo ideale per la manodopera femminile, proprio perché in questo tipo di istituzioni le donne avrebbero maggiori possibilità di impiego e mag-giori opportunità di accedere a posizioni di potere organizzativo (data la peculiare natu-ra democratica che caratterizzerebbe tali istituzioni. Sebbene l’aumento della parteci-pazione femminile nel mercato del lavoro sociale abbia un impatto positivo sul tasso di crescita dell’economia, è stato dimostrato che la predominanza delle donne nel settore nonprofit non solo non riesce sempre a tradursi in un’attenuazione delle discriminazioni di genere in termini di carriera, retribuzione e accesso a ruoli di comando, ma rischia anche di implicare, tramite la mancata valorizzazione del loro apporto, la svalutazione economica dell’intero settore. I dati, infatti, confermano la presenza di potenti meccani-smi discriminatori rispetto al genere, tanto più sorprendenti quanto più si consideri l’elevata presenza di donne tra i lavoratori di queste organizzazioni.In Italia nel 2007 è emerso che il 74% della forza lavoro nel settore nonprofit era co-stituito da donne.Questo lavoro ha due obiettivi. In primo luogo (e per la prima volta nel contesto ita-liano, si propone di studiare le caratteristiche di questa composizione femminile della forza lavoro, utilizzando la banca dati ICSI 2007 (Indagine Cooperative Sociali Italia-ne; in secondo luogo, di analizzare il rapporto esistente tra differenziali salariale di ge-nere e segregazione.I principali risultati sono che anche nel settore non profit esiste un differenziale sala-riale di genere di circa il 16% in favore degli uomini (dato conforme alla media degli altri paesi europei; che esiste la segregazione femminile (orizzontale e verticale e che questa spiega quasi interamente l’esistenza di questo differenziale salariale.

In California, not-for-profit hospitals spent more operating expenses on charity care than for-profit hospitals spent.

Science.gov (United States)

Valdovinos, Erica; Le, Sidney; Hsia, Renee Y

2015-08-01

In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that meet the Internal Revenue Service's community benefit standard. The provision of charity care-free care to those unable to pay-can help meet that standard. Bad debt, the other form of uncompensated care, cannot be used to meet the standard, although Medicaid shortfalls can. However, the ACA lacks guidelines for providing charity care, and federal law sets no minimum requirements for community benefit activities. Using data from California, we examined whether the levels of charity and uncompensated care provided differed across general acute care hospitals by profit status and other characteristics during 2011-13. The mean proportion of total operating expenses spent on charity care differed significantly between not-for-profit (1.9 percent) and for-profit hospitals (1.4 percent), in contrast to the mean proportion spent on uncompensated care. Both types of spending varied widely across hospitals. Policy makers should consider measures that remove disincentives to meeting the persistent considerable need for charity care-for example, increasing supports to offset rising Medicaid shortfalls resulting from program expansion-and facilitate the tracking of ACA impacts on the distribution of charity care and uncompensated care delivery. Project HOPE—The People-to-People Health Foundation, Inc.

A new framework for sustainable hydropower development project

Science.gov (United States)

Johan, Kartina; Turan, Faiz Mohd; Gani, Nur Syazwani Abdul

2018-03-01

This project studies on the establishment of a new framework for sustainable hydropower development. A hydropower development is listed as one of the prescribed activities under the Environmental Quality Order 1987. Thus, Environmental Impact Assessment (EIA) guidelines must be referred to comply with the Department of Environment (DoE) requirements. In order to execute EIA, an assessment tool that will be utilized in the final evaluation phase must be determined. The selected assessment tool that will be used is Systematic Sustainability Assessment(SSA) which is a new integrated tool to evaluate the sustainability performance. A pilot run is conducted in five different departments within the Energy Company to validate the efficiency of the SSA tool. The parameters to be evaluated are constructed aligned with the Sustainable Development Goals (SDG) to maintain the sustainability features. Consequently, the performance level of the sustainability with respect to People, Planet and Profit (3P’s) is able to be discovered during evaluation phase in the hydropower development for continuous improvement.

PROFITABILITY IN THE CONTEXT OF THE NEEDS AND REQUIREMENTS OF SUSTAINABLE FARMS DEVELOPMENT

Directory of Open Access Journals (Sweden)

Daniela SIMTION

2015-04-01

Full Text Available Market economy requires from any farm particular efforts for the profitability of products and organizational structures as well as for the increase in a higher pace of the profitability of each product in order to achieve the level of competitiveness imposed by the competitive market and the modernization needs of agriculture from the given stage. Under the new conditions created by globalization and environmental requirements, modernization is closely related to promotion of sustainable development for agriculture and the entire countryside. Holdings must strive in their work towards sustainable, competitive profitability, which can not be admitted as maximum at all costs, taking into account the environment and human health. Thus, should any financial analysis include not only physic but also the value of natural resources and the environment? Therefore, it is necessary to introduce the concept of sustainable agriculture, adapted to the conditions of each country, as an organizational capacity to grow in the future, effectively and rationally exploiting its natural, economic and social resources, in harmony with the surrounding environment, in the benefit of the producers and ensuring food security for current and future generations.

THE DEVELOPMENT OF AN INSTRUMENT FOR MEASURING THE UNDERSTANDING OF PROFIT-MAXIMIZING PRINCIPLES.

Science.gov (United States)

MCCORMICK, FLOYD G.

THE PURPOSE OF THE STUDY WAS TO DEVELOP AN INSTRUMENT FOR MEASURING PROFIT-MAXIMIZING PRINCIPLES IN FARM MANAGEMENT WITH IMPLICATIONS FOR VOCATIONAL AGRICULTURE. PRINCIPLES WERE IDENTIFIED FROM LITERATURE SELECTED BY AGRICULTURAL ECONOMISTS. FORTY-FIVE MULTIPLE-CHOICE QUESTIONS WERE REFINED ON THE BASIS OF RESULTS OF THREE PRETESTS AND…

Powering Profits. Profits, Investments and Fuel Type Mixes in the Dutch Power Sector

International Nuclear Information System (INIS)

Wilde-Ramsing, J.; Steinweg, T.

2007-06-01

This report addresses the Dutch power sector, identifying the major corporate players in the market, types of fuel used to generate electricity, the profits being made, and investments in both renewable and non-renewable generation capacity. For the purposes of this report, the power sector is understood to encompass production (i.e. generation) and supply of electricity. Some discussion and figures on heat and gas, which are also essential energy services, are provided, but the focus is primarily on electricity. Section 2 of the report provides an overview of the Dutch power sector, breaking the market down into production and supply. Major players, markets shares, and recent trends and developments are given for each of these activities. Sections 3 - 7 go into detail on the five major corporate players active in the Dutch power sector: ENECO, Essent, Nuon, Electrabel, and E.ON Energie. For each company, information is provided on profits and earnings, the fuel mix used to generate and supply electricity, the CO2 emissions associated with these activities, installed capacity in the Netherlands, and recent investments in renewable and non-renewable generation capacity in the Netherlands. For the Dutch companies, ENECO, Essent and Nuon, additional information on the ownership structure of the company, shareholders and dividends paid and received is given. A section on RWE (Section 8) is also included in the study because, although RWE is not currently active in generating electricity in the Netherlands, RWE Energy does currently supply electricity generated by producers in the Netherlands. In addition, RWE Power is currently planning to invest significantly in power generation capacity in the Netherlands. The final section of the report compares the companies activities in the Netherlands and draws conclusions based on the companies' respective performance

Organizational communication on Twitter: Differences between non-profit and for-profit organizations in the context of climate change

NARCIS (Netherlands)

Holmberg, K.; Hellsten, I.; Schmidt, C.M.

2016-01-01

Twitter as a socio-technical platform provides organizations with new ways to reach their stakeholders. In this paper, we compare the use of Twitter specific affordances – such as hashtags, mentions of usernames and sharing of URLs along the tweets in a sample of 1520 tweets sent by 16 profit

Methanization - how to better figure out profitability

International Nuclear Information System (INIS)

Deschaseaux, Christelle

2013-01-01

This article discusses the content of a study to be published on the conditions of profitability for methanization installations, in order to enable the assessment of the influence of the modifications of different parameters such as purchase tariffs, subsidies, taxes, investment management and exploitation costs. An analysis has been performed on different categories of projects: farm projects (80 to 250 kW), collective farm projects with a small collective dwelling (350 kW) and local projects (1 to 2,5 MW), hybrid farm-industrial projects, and projects based only on industrial wastes. The analysis has been made with respect to final use: co-generation or bio-methane production. It appears that most of projects still need subsidies but that there is no correlation between installed power and production cost

Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

Science.gov (United States)

Huang, Sean S; Yang, Jie; Carroll, Nathan

2018-02-01

About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

Not-for-profits trek into for-profit accounting: goodwill impairments.

Science.gov (United States)

2011-03-01

Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

Profitability of irradiation plants

International Nuclear Information System (INIS)

Bustos R, M.E.; Gonzalez F, C.; Liceaga C, G.; Ortiz A, G.

1997-01-01

In any industrial process it is seek an attractive profit from the contractor and the social points of view. The use of the irradiation technology in foods allows keep their hygienically, which aid to food supply without risks for health, an increment of new markets and a losses reduction. In other products -cosmetics or disposable for medical use- which are sterilized by irradiation, this process allows their secure use by the consumers. The investment cost of an irradiation plant depends mainly of the plant size and the radioactive material reload that principally is Cobalt 60, these two parameters are in function of the type of products for irradiation and the selected doses. In this work it is presented the economic calculus and the financial costs for different products and capacities of plants. In general terms is determined an adequate utility that indicates that this process is profitable. According to the economic and commercial conditions in the country were considered two types of credits for the financing of this projects. One utilizing International credit resources and other with national sources. (Author)

American Fuel Cell Bus Project Evaluation. Second Report

Energy Technology Data Exchange (ETDEWEB)

Eudy, Leslie [National Renewable Energy Lab. (NREL), Golden, CO (United States); Post, Matthew [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2015-09-01

This report presents results of the American Fuel Cell Bus (AFCB) Project, a demonstration of fuel cell electric buses operating in the Coachella Valley area of California. The prototype AFCB was developed as part of the Federal Transit Administration's (FTA's) National Fuel Cell Bus Program. Through the non-profit consortia CALSTART, a team led by SunLine Transit Agency and BAE Systems developed a new fuel cell electric bus for demonstration. SunLine added two more AFCBs to its fleet in 2014 and another in 2015. FTA and the AFCB project team are collaborating with the U.S. Department of Energy (DOE) and DOE's National Renewable Energy Laboratory to evaluate the buses in revenue service. This report summarizes the performance results for the buses through June 2015.

Institutional support for projects development

International Nuclear Information System (INIS)

Tobar, Carlos

2000-01-01

The paper describes the institutional support to develop projects on renewable energy, also describes the different ways to obtain financial support from the public sector and the interaction among private sector, universities and non governmental agencies in training, research and generation of energy

Capital Structure and Profitability of Quoted Companies in Nigeria

Directory of Open Access Journals (Sweden)

AMOS O. AROWOSHEGBE. Ph.D; ACA.

2013-07-01

Full Text Available The study examined the relationship of capital structure to profitability of quoted firms in Nigeria. The study was based on a panel data set from 1996 to 2010 comprising sixty non – financial companies. The study specified two panel regression models. Two profitability measures: Net Profit Margin (NPM and Operating Profit Margin (OPM were taken as the dependent variables respectively. The principal explanatory variable for each of the models was Debt Ratio (DR. The results of the study indicated that there was a significant negative relationship between capital structure and profitability of quoted companies in Nigeria. Indeed, the results the Pecking order theory that profitable firms do not target an optimal level of leverage to balance the benefits and costs of debt financing. Rather, firms use retained earnings first, then debts and finally equity. Such firms would actually be paying high tax charges and also high operating costs arising from over dependence on the money market for their funds requirements. It was recommended that appropriate fiscal policies, relevant capital market institutional and legal framework should be put in place. These measures, we believe, will ensure better access to funds and reduce the cost of doing business.

PROFITABILITY AND FINANCIAL STABILITY

OpenAIRE

CĂRUNTU CONSTANTIN; LĂPĂDUŞI MIHAELA LOREDANA

2011-01-01

The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an ...

Models of Transformative Learning for Social Justice: Comparative Case Studies of Non-Formal Development Education in Britain and Spain

Science.gov (United States)

Brown, Eleanor J.

2015-01-01

This paper presents comparative case studies of non-formal development education by non-profit organisations in two European countries. The study aimed to explore the extent to which such activities provide opportunities for transformative learning. The research was qualitative and began with interviews with educators across 14 organisations in…

Profit rates in the developed capitalist economies: a time series investigation

Directory of Open Access Journals (Sweden)

Ivan D. Trofimov

2017-06-01

Full Text Available This paper examines whether there is empirical evidence to support the hypothesis of a secular decline in the economy-wide profit rates, as predicted by classical economic theories. We specifically consider profit rates in the OECD economies based on the national accounts data contained in the Extended Penn World Table database. We use linear trend, Augmented Dickey-Fuller (ADF tests, and allow for structural breaks and instabilities in the series. Our results suggest that profit rates in OECD economies exhibited a variety of patterns, including stochastic and deterministic trends, random walk, reversals, as well as stability. The secular decline (fluctuation around a falling deterministic trend hypothesis is supported for Canada, Portugal and the USA, while secular rise is witnessed for Greece and Norway. JEL Classification: B5, C22, P17

The Service-profit Chain

DEFF Research Database (Denmark)

Grønholdt, Lars; Martensen, Anne

2016-01-01

This paper examines the links between employee attitudes, customer loyalty and company profitability. From a conceptual point of view, this employee-customer-profit chain, also known as the service-profit chain, is well founded and generally accepted. But for many companies, it seems difficult...... to demonstrate such links, and several issues must be addressed to uncover the links. To investigate these links empirically, a hotel chain provided data matching employee and customer measures with measures of profitability. We have successfully employed a modeling approach, and the paper reports empirical...... evidence of the employee-customer-profit chain. As it is possible to estimate the links, we have demonstrated their effect on company profitability. The research findings provide a better understanding of the service-profit chain and may help practitioners in improving company financial performance....

Special file: non conventional gases at the origin of the gas financial bubble

International Nuclear Information System (INIS)

2010-01-01

This article discusses the development the non-conventional gas market. For instance, these gases (shale gas, tight gas, coal bed methane or CBM) already represent more than a half of domestic production in the United States, and they may therefore disturb the world market and worsen the overproduction situation. Because of them, liquefied natural gas projects tend to be stopped. The involved technologies are briefly evoked, as well as their profitability

Sea Turtle Conservation on Bonaire. Sea Turtle Club Bonaire 1997. Project Report

NARCIS (Netherlands)

Schuit, M.; Put, van A.L.L.M.; Valkering, N.P.; Eijck, van T.J.W.

1998-01-01

The Sea Turtle Club Bonaire (STCB) is a non-governmental, non-profit organization. Its main goal is the conservation of the sea turtles that occur on Bonaire. To reach this goal, annual projects are undertaken, such as research and the promotion of public awareness on sea turtle conservation. The

Moving beyond LCOE: impact of various financing methods on PV profitability for SIDS

International Nuclear Information System (INIS)

Tao, Jacqueline Yujia; Finenko, Anton

2016-01-01

Small island developing states (SIDS) have some of the highest electricity tariffs globally. Renewable energy (RE) technologies could thus have reached grid parity in various SIDS. Furthermore, the abundance of resources such as solar and wind provides ample potential for SIDS to switch from high cost diesel generators to renewables. Despite favourable conditions, RE remains a largely underinvested sector in these regions. This paper aims to undercover the reasons why grid parity does not necessary translate into private sector investments in RE. With a focus on SIDS, this paper presents an evidence that achieving grid parity based on LCOE estimates is an incomplete benchmark for decision making in the power generation industry. In particular, LCOE and grid parity do not take into account financing constraints of RE projects which are often more pronounced compared to conventional forms of power generation. This paper thus presents the business perspective of RE projects, by employing a discounted cashflow model that includes various profitability metrics and effects of taxation and depreciation. The study shows that financing conditions exert strong influence on the economic feasibility of solar projects, both in LCOE terms and profitability terms. Thus, key policies should be targeted at improving financing conditions to ensure mobilization of private sector finances in solar PV. - Highlights: • LCOE estimates do not accurately represent financial viability for project developers • Access to low cost financing is critical for solar proliferation in SIDS • Fluctuations in electricity tariffs is the main source of risk for solar PV developers in SIDS, which could be mitigated by PPA arrangements • Access to grid, high corporate tax rates, and lack of information transparency are key barriers for solar PV developers

Study notes separability of oil company profitability, efficiency

International Nuclear Information System (INIS)

Thompson, R.G.

1993-01-01

In recent years, the large publicly traded oil companies have been restructuring and downsizing to improve efficiency. Newly developed decision theory forces one to question the widely held singular focus on efficiency because improving efficiency will not necessarily improve profits. This is especially likely in the oil industry, where price volatility is the norm. Because its products are so basic, its price volatility typically ripples widely throughout the economy. In light of this, efficiency and profitability in the oil industry require separate treatment. More specifically, the efficient are not necessarily the most profitable; conversely, the most profitable are not necessarily the most efficient. Such a decoupling of efficiency and profitability requires a totally new look at business strategy. In the face of highly variable prices, firms can no longer depend on the long-accepted duality norm between profits and efficiency

Subfield profitability analysis reveals an economic case for cropland diversification

Science.gov (United States)

Brandes, E.; McNunn, G. S.; Schulte, L. A.; Bonner, I. J.; Muth, D. J.; Babcock, B. A.; Sharma, B.; Heaton, E. A.

2016-01-01

Public agencies and private enterprises increasingly desire to achieve ecosystem service outcomes in agricultural systems, but are limited by perceived conflicts between economic and ecosystem service goals and a lack of tools enabling effective operational management. Here we use Iowa—an agriculturally homogeneous state representative of the Maize Belt—to demonstrate an economic rationale for cropland diversification at the subfield scale. We used a novel computational framework that integrates disparate but publicly available data to map ˜3.3 million unique potential management polygons (9.3 Mha) and reveal subfield opportunities to increase overall field profitability. We analyzed subfield profitability for maize/soybean fields during 2010-2013—four of the most profitable years in recent history—and projected results for 2015. While cropland operating at a loss of US 250 ha-1 or more was negligible between 2010 and 2013 at 18 000-190 000 ha (profitable areas, incorporating conservation management that breaks even (e.g., planting low-input perennials), into low-yielding portions of fields could increase overall cropland profitability by 80%. This approach is applicable to the broader region and differs substantially from the status quo of ‘top-down’ land management for conservation by harnessing private interest to align profitability with the production of ecosystem services.

Economic and fiscal modeling of petroleum projects: impact of REPETRO on projects profitability; Modelagem economica e fiscal de projetos petroliferos: impacto do REPETRO sobre a rentabilidade de projetos

Energy Technology Data Exchange (ETDEWEB)

Coimbra, Vinicius Accurso de Mello [Universidade Federal do Rio de Janeiro (PPGE/UFRJ), RJ (Brazil). Programa de Pos-Graduacao em Economia; Almeida, Edmar Luiz Fagundes de [Universidade Federal do Rio de Janeiro (IE/UFRJ), RJ (Brazil). Inst. de Economia

2012-07-01

REPETRO (Regime Aduaneiro Especial de Exportacao e Importacao de Bens Destinados a Exploracao e a Producao de Petroleo e Gas Natural) is a special custom regime created during the liberalization of the Brazilian oil and gas (O and G) industry. It's goal is to enhance the attractiveness of investments for the exploitation of O and G in Brazilian territory. Under REPETRO, the importation of permitted goods shall benefit from suspension of the following taxes: II, IPI, PIS, COFINS and the reduction of ICMS. The recent review of the sector's regulatory framework, allied to some imperfections on the functioning of the regime, has created a political environment conducive for the questioning of such tax exemption. Given the uncertainty surrounding REPETRO, this paper proposed the construction of a model that simulates all of the economic and tax variables relevant for the exploitation of O and G in Brazilian territory in order to quantify the impact of REPETRO on the profitability of these activities. The model is constructed on the basis of a discounted cash flow that simulates the life cycle of a typical O and G project under the logic of Brazilian fiscal system: Sistema de Concessao. As its original contribution, a complete tax framework was constructed with help from O and G tax specialists. All of the results encountered point to the fact that REPETRO makes a significant impact on the profitability of O and G activities. In some cases it is fundamental for the economic feasibility of the project. In one particular scenario, REPETRO was responsible for doubling the Internal Rate of Return (IRR) of the project. (author)

Multivariate Analysis of Profitability Indicators for Selected Companies of Croatian Market

Directory of Open Access Journals (Sweden)

Ana Perisa

2017-12-01

Full Text Available In this paper, the profitability indicators are analysed for the first hundred companies of the Croatian market, which are classified according to the net profit. The profitability indicators included in the analysis are the following: EBIT margin, EBITDA margin, net profit margin, return on assets (ROA, return on invested capital (ROI and return on capital employed (ROCE. By implementing the factor analysis, six chosen profitability indicators have been reduced to two factors, thus solving the multicollinearity problem, which is one of the prerequisites for the cluster analysis. For two extracted factors, the factor scores are calculated and used in the following cluster analysis. By implementing the cluster analysis, selected companies are grouped into clusters according to their similarity in accomplished results that are measured by profitability indicators. The hierarchical and non-hierarchical cluster analyses are conducted and resulted into two clusters where ten companies were in the first cluster, while the other ninety were in the second cluster

DataProfit

DEFF Research Database (Denmark)

2016-01-01

DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling.......DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling....

Designing and Implementing a Unique Website Design Project in an Undergraduate Course

Science.gov (United States)

Kontos, George

2016-01-01

The following paper describes a distinctive collaborative service-learning project done in an undergraduate class on web design. In this project, students in a web design class contacted local community non-profit organizations to create websites (collections of web pages) to benefit these organizations. The two phases of creating a website,…

Project development symposium

Energy Technology Data Exchange (ETDEWEB)

1983-01-01

Papers were presented on the following: project evaluation; case studies - minerals; finance; applied finance; legal; manpower/industrial relations; and new technologies. Those papers on the coal industry were: mine planning for coal project development; the planning and management of a lignite exploration contract in Thailand; development of the West Cliff extended project; Ulan: a resource development; Saxonvale mine development a case study in project planning and project management; the role of marketing in the development of a new coal project; technical support for coal marketing; infrastructure development for the Ulan project; underground mine project developments; the bucketwheel excavator at Goonyella - a case study; tax aspects of mining development projects; cost of capital mining development projects; and trends in development project finance. 16 papers were abstracted separately.

Optimal security design under asymmetric information and profit manipulation

OpenAIRE

Koufopoulos, Kostas; Kozhan, Roman; Trigilia, Giulio

2014-01-01

We consider a model of external financing under ex ante asymmetric information and profit manipulation (non verifability). Contrary to conventional wisdom, the optimal contract is not standard debt, and it is not monotonic. Instead, it resembles a contingent convertible (CoCo) bond. In particular: (i) if the profit manipulation and/or adverse selection are not severe, there exists a unique separating equilibrium in CoCos; (ii) in the intermediate region, if the distribution of earnings is unb...

Escalation, de-escalation, or reformulation : effective interventions in delayed NPD projects

NARCIS (Netherlands)

Oorschot, van K.E.; Langerak, F.; Sengupta, K.

2011-01-01

At the start of any project, new product development (NPD) teams must make accurate decisions about development time, development costs, and product performance. Such profit-maximizing decision making becomes particularly difficult when the project runs behind schedule and requires intervention

Managing corporate identities of non-profit organisations in the social welfare sector

Directory of Open Access Journals (Sweden)

Lida Holtzhausen

2013-03-01

Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.

A Decomposition of Hospital Profitability

Directory of Open Access Journals (Sweden)

Jason Turner

2015-06-01

Full Text Available Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover, and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552. The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of

A Decomposition of Hospital Profitability

Science.gov (United States)

Broom, Kevin; Elliott, Michael; Lee, Jen-Fu

2015-01-01

Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE) into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover), and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552). The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS) against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of NFP and IO

Dual decomposition for parsing with non-projective head automata

OpenAIRE

Koo, Terry; Rush, Alexander Matthew; Collins, Michael; Jaakkola, Tommi S.; Sontag, David Alexander

2010-01-01

This paper introduces algorithms for non-projective parsing based on dual decomposition. We focus on parsing algorithms for non-projective head automata, a generalization of head-automata models to non-projective structures. The dual decomposition algorithms are simple and efficient, relying on standard dynamic programming and minimum spanning tree algorithms. They provably solve an LP relaxation of the non-projective parsing problem. Empirically the LP relaxation is very often tight: for man...

The Banks Rating Analysis The Differences Between The Regional Development Banks And Non-Foreign Exchange Commercial Banks In Indonesia

Directory of Open Access Journals (Sweden)

Dr. Irwan Ch

2017-06-01

Full Text Available This study aimed to analyze the bank rating in terms of differences the financial performance between the Regional Development Banks and Non-Foreign Exchange Commercial Banks. It is consist of capital adequacy asset quality profitability Return On Asset ROA Return on Equity ROE Net Interest Margin NIM and Liquidity Loan to Deposit Ratio. The fulfillment of capital adequacy and asset quality of the bank groups did not differed significantly while in terms of profitability and liquidity there are significant differences. The earning difference is more likely due to the Regional Development Banks sources of funds for the implementation of the Local Government Cash Holder function as the Provincial Government and District City. The difference of liquidity are showed by the performance of Regional Development Banks and the Non-Foreign Exchange Commercial Banks in lendingfinancing whereas the two groups of banks on average are still relatively low in lending.

Strategic Behavior in Certifying Green Buildings: An Inquiry of the Non-building Performance Value.

Science.gov (United States)

Chiang Hsieh, Lin-Han; Noonan, Douglas

2017-08-01

This study determines the magnitude of the market signaling effect arising from Leadership in Energy and Environmental Design certification for green buildings and explores the mechanisms behind the signaling effect. Previous studies have shown that signaling or marketability plays an important role in the pursuit for Leadership in Energy and Environmental Design and equivalent green-building certification. By analyzing all new construction projects receiving Leadership in Energy and Environmental Design certification from 2000 to 2012 in the US, this study estimates the relative importance of 'green' signaling. This broad perspective using project-level data enables an analysis of some drivers of signaling and the pursuit of marketing benefits. The roles of local competition and market conditions, as well as municipal regulations are examined, especially as they differ between types of building owners (e.g., for-profit firms, governments, nonprofits). The results indicate that the non-building performance value-value captured by Leadership in Energy and Environmental Design signals above and beyond the specific building attributes that Leadership in Energy and Environmental Design certifies-dominates the attainment of Leadership in Energy and Environmental Design scores around certification tier thresholds. Further, strong evidence of spatial clustering of this non-building performance value for some owner types indicates that for-profit owners may be more responsive to local competition than non-profit owners. Local legislative mandates predict greater signaling intensity by government-owned buildings, as expected, but for-profit-owned projects tend to signal less, even after controls for local conditions. The results highlight the importance of local conditions, including peer effects and regulations, in driving non-building performance values across a wide range of green buildings.

Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting

OpenAIRE

Clemens Fuest; Nadine Riedel

2010-01-01

In the debate on the impact of illicit capital flows on developing countries, the view is widespread that profit shifting to low tax jurisdictions undermines the ability of developing countries to raise tax revenue. While the shifting of income out of developed countries is a widely debated issue, empirical evidence on the magnitude of the problem and on the factors driving income shifting is scarce. This paper reviews the literature on tax avoidance and evasion through border crossing income...

The quasi-market for adult residential care in the UK: Do for-profit, not-for-profit or public sector residential care and nursing homes provide better quality care?

Science.gov (United States)

Barron, David N; West, Elizabeth

2017-04-01

There has been a radical transformation in the provision of adult residential and nursing home care in England over the past four decades. Up to the 1980s, over 80% of adult residential care was provided by the public sector, but today public sector facilities account for only 8% of the available places, with the rest being provided by a mixture of for-profit firms (74%) and non-profit charities (18%). The public sector's role is often now that of purchaser (paying the fees of people unable to afford them) and regulator. While the idea that private companies may play a bigger role in the future provision of health care is highly contentious in the UK, the transformation of the residential and nursing home care has attracted little comment. Concerns about the quality of care do emerge from time to time, often stimulated by high profile media investigations, scandals or criminal prosecutions, but there is little or no evidence about whether or not the transformation of the sector from largely public to private provision has had a beneficial effect on those who need the service. This study asks whether there are differences in the quality of care provided by public, non-profit or for-profit facilities in England. We use data on care quality for over 15,000 homes that are provided by the industry regulator in England: the Care Quality Commission (CQC). These data are the results of inspections carried out between April 2011 and October 2015. Controlling for a range of facility characteristics such as age and size, proportional odds logistic regression showed that for-profit facilities have lower CQC quality ratings than public and non-profit providers over a range of measures, including safety, effectiveness, respect, meeting needs and leadership. We discuss the implications of these results for the ongoing debates about the role of for-profit providers of health and social care. Copyright © 2017 Elsevier Ltd. All rights reserved.

Development of hotcell non-destructive examination techniques

Energy Technology Data Exchange (ETDEWEB)

Kim, Young Uhn; Yu, S. C.; Kang, B. S.; Byun, K. S. [Chungbuk National University, Chungju (Korea)

2002-01-01

The purpose of this project is to establish non-destructive examination techniques which needs to determine the status of spent nuclear fuel and/or bundles. Through the project, we will establish an image reconstruction tomography which is a kind of non-destructive techniques in Hotcell. The tomography technique can be used to identify the 2-dimensional density distribution of fission products in the spent fuel rods and/or bundles. And form results of the measurement and analysis of magnetic properties of neutron irradiated material in the press vessel and reactor, we will develop some techniques to test its hardness and defects. In 2001, the first year, we have established mathematical background and necessary data and informations to develop the techniques. We will try to find some experimental results that are necessary in developing the Hotcell non-destructive examination techniques in the coming year. 14 refs., 65 figs., 5 tabs. (Author)

The determinants of Bank Profitability: Does Liquidity Creation matter?

Directory of Open Access Journals (Sweden)

Ahmad Sahyouni

2018-02-01

Full Text Available Using a panel data set of 4995 banks across 11 developed and emerging countries during the period (2011-2015, this report analyses the amount of liquidity created by banks, how liquidity creation, bank-specific and the macroeconomic factors affecting bank profitability. The results show evidence of increased creation of liquidity over the period. By applying the panel data fixed effect technique, banks that create more liquidity, are set up to have lower profitability. As well as, Asset management, bank size and capital ratio are positively correlated with bank profitability. While, credit quality and operating efficiency affect bank’s profits negatively. Additionally, macroeconomic factors have different impact on profitability indicators in each market. Our findings may help decision makers inside and outside bank to determine important factors affecting bank profitability.

Profit maximization mitigates competition

DEFF Research Database (Denmark)

Dierker, Egbert; Grodal, Birgit

1996-01-01

We consider oligopolistic markets in which the notion of shareholders' utility is well-defined and compare the Bertrand-Nash equilibria in case of utility maximization with those under the usual profit maximization hypothesis. Our main result states that profit maximization leads to less price...... competition than utility maximization. Since profit maximization tends to raise prices, it may be regarded as beneficial for the owners as a whole. Moreover, if profit maximization is a good proxy for utility maximization, then there is no need for a general equilibrium analysis that takes the distribution...... of profits among consumers fully into account and partial equilibrium analysis suffices...

Development of non-profit organisations providing health and social services in rural South Africa: a three-year longitudinal study.

Directory of Open Access Journals (Sweden)

Mosa Moshabela

Full Text Available In an effort to increase understanding of formation of the community and home-based care economy in South Africa, we investigated the origin and development of non-profit organisations (NPOs providing home- and community-based care for health and social services in a remote rural area of South Africa.Over a three-year period (2010-12, we identified and tracked all NPOs providing health care and social services in Bushbuckridge sub-district through the use of local government records, snowballing techniques, and attendance at NPO networking meetings--recording both existing and new NPOs. NPO founders and managers were interviewed in face-to-face in-depth interviews, and their organisational records were reviewed.Forty-seven NPOs were formed prior to the study period, and 14 during the study period--six in 2010, six in 2011 and two in 2012, while four ceased operation, representing a 22% growth in the number of NPOs during the study period. Histories of NPOs showed a steady rise in the NPO formation over a 20-year period, from one (1991-1995 to 12 (1996-2000, 16 (2001-2005 and 24 (2006-2010 new organisations formed in each period. Furthermore, the histories of formation revealed three predominant milestones--loose association, formal formation and finally registration. Just over one quarter (28% of NPOs emerged from a long-standing community based programme of 'care groups' of women. Founders of NPOs were mostly women (62%, with either a religious motivation or a nursing background, but occasionally had an entrepreneurial profile.We observed rapid growth of the NPO sector providing community based health and social services. Women dominated the rural NPO sector, which is being seen as creating occupation and employment opportunities. The implications of this growth in the NPO sector providing community based health and social services needs to be further explored and suggests the need for greater coordination and possibly regulation.

Avoidance of international double taxation. Taxation of business profits in Romania

Directory of Open Access Journals (Sweden)

Florin Dumiter

2017-12-01

Full Text Available In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this article represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The article ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of

Refined analysis results for multimedia network costs and profits

DEFF Research Database (Denmark)

Tahkokorpi, M.; Falch, Morten; Skouby, Knud Erik

This deliverable describes the techno-economic business model developed in EURORIM WP3 and presents the refined results of the multimedia service delivery cost-profit calculations......This deliverable describes the techno-economic business model developed in EURORIM WP3 and presents the refined results of the multimedia service delivery cost-profit calculations...

Global fishery development patterns are driven by profit but not trophic level.

Science.gov (United States)

Sethi, Suresh A; Branch, Trevor A; Watson, Reg

2010-07-06

Successful ocean management needs to consider not only fishing impacts but drivers of harvest. Consolidating post-1950 global catch and economic data, we assess which attributes of fisheries are good indicators for fishery development. Surprisingly, year of development and economic value are not correlated with fishery trophic levels. Instead, patterns emerge of profit-driven fishing for attributes related to costs and revenues. Post-1950 fisheries initially developed on shallow ranging species with large catch, high price, and big body size, and then expanded to less desirable species. Revenues expected from developed fisheries declined 95% from 1951 to 1999, and few high catch or valuable fishing opportunities remain. These results highlight the importance of economic attributes of species as leading indicators for harvest-related impacts in ocean ecosystems.

Factorial Analysis of Profitability

OpenAIRE

Georgeta VINTILA; Ilie GHEORGHE; Ioana Mihaela POCAN; Madalina Gabriela ANGHEL

2012-01-01

The DuPont analysis system is based on decomposing the profitability ratio in factors of influence. This paper describes the factorial analysis of profitability based on the DuPont system. Significant importance is given to the impact on various indicators on the shares value and profitability.

Identification of profitable areas to apply product configuration systems in Engineering-To-Order companies

DEFF Research Database (Denmark)

Kristjansdottir, Katrin; Hvam, Lars; Shafiee, Sara

2015-01-01

This article suggests a systematic framework for identifying potential areas, where Engineering-To-Order (ETO) companies may increase their profit-ability by implementing a Product Configuration System (PCS). In order to do so a three-step framework is proposed based on literature. The starting...... point is to conduct a profitability analysis to determine the accuracy of the cost estima-tions, and based on that the reason for the deviations across different projects is found. The next step is to generate the scope for different scenarios that aim to improve the current situation. Finally...

An analysis of the value of marketing to non-profit organizations: the case of child safety.

Science.gov (United States)

Razis, V; Razis, N

1993-01-01

This paper considers a broad spectrum of literature concerning the limitations and value of applying marketing management principles from the private sector to public or non-profit organizations. The Child Accident Prevention Foundation of Southern Africa is used as a principle case-study. The authors conclude that there is much to be gained from applying a more systematic approach, providing one adapts business strategies to more complex social environments and objectives. Since both marketing and social issues share the challenge of 'sensitivity serving and satisfying human needs,' (Kotler, 1983 p 272) there are also some instances where business can learn from the experience of social organizations in attempts to influence human behavior.

Influential variables in the profitability of hospital companies

Directory of Open Access Journals (Sweden)

Judit Creixans

2018-02-01

Full Text Available Purpose: This study attempts to evidence the economic and financial health of Spanish hospital companies in the period 2008-2015 and discover the variables that explain their profitability for survival and the opportune performance of their assets during a period of technological revolution and austerity. Design/methodology: The study methodology consists of the short and long-term financial analysis of the companies in the study sample during the period 2008-2015, together with analysis is of their economic state, equity and treasury. To add value to the research, the profitability of the hospital companies has been explained in terms of the following independent variables: short-term solvency, debt, business size, legal form, GDP per capita, population density of and indicators of Corporate Social Responsibility. Findings: In the analyzed period, the economic and financial health of hospital companies is characterized by acceptable liquidity and indebtedness that significantly influence its profitability; this is accompanied by good financial and expenditure management, though it is necessary to improve the management of assets. Research limitations/implications: It was not possible to obtain data for 2016, as it was not available in the database used (SABI. These data would have been useful to evaluate the changes in trends that are taking place in the health sector due to the technological revolution and economic policies affecting it. Practical implications: The health sector is one of the pillars on which society is based, and therefore knowing detailed economic and financial information allows us to make appropriate decisions, both on the hospital level and in terms of the economic policies of governments. Social implications: This study provides evidence of the financially relevant indicators that healthcare companies must control for their survival and to provide proper service to society in general. The research also identifies non

Profitability estimations in considering applications for concession in the energy sector; Loennsomhetsvurderinger ved konsesjonsbehandling i energisektoren

Energy Technology Data Exchange (ETDEWEB)

Berg, M [Oslo Univ. (Norway). Sosialoekonomisk Inst.; Soevik, Y

1995-09-01

In Norway, most power development projects are subject to the 1917 law on the regulation of watercourses and its revision of 1992. This report discusses certain aspects of concession granting conditions laid down in this law. Part I describes some variants of the profitability concept and discusses the project owner`s incentives: He may feel encouraged to influence assessments of the damage and inconvenience his project might inflict on private and public interests because for him large compensations are connected with low project value. If there is doubt about a project`s worthiness of concession and its value for the owner is positive, then the owner may overstate the value and the positive external effects of the project and understate the negative ones. And vice versa for a project of negative value. Part II discusses some of the principle characteristics of today`s concession practice: quantification of costs in a power development project, estimation of production value, quantification of discount rate. Part III deals with possible linkage between concession granting authorities and various participants in a development project from the point of view of political science. 14 refs., 3 figs., 1 tab.

Advanced quality systems : probabilistic optimization for profit (Prob.O.Prof) software

Science.gov (United States)

2009-04-01

Contractors constantly have to make decisions regarding how to maximize profit and minimize risk on paving projects. With more and more States adopting incentive/disincentive pay adjustment provisions for quality, as measured by various acceptance qu...

Bureaucratic Corruption and Profit Tax Evasion

OpenAIRE

Laszlo Goerke

2006-01-01

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption have a non-systematic impact on tax evasion behaviour.

Potential profitability of pearl culture in coastal communities in Tanzania

Directory of Open Access Journals (Sweden)

Ismail Saidi

2017-02-01

Full Text Available Artisanal half-pearl culture has been shown to provide livelihood and economic opportunities for coastal communities in Tanzania that depend directly on exploitation of marine resources. However, these pilot research studies have been supported by donor organisations and the economic feasibility of such development has not yet been assessed. Furthermore, there is little understanding of the costs required to establish pearl farms and the relative impacts of farm size on production, running costs, profitability and risks involved in production. The aim of this study was to develop economic models for subsistence level half-pearl culture in Tanzania. Models were generated for various scenarios relating to farm size and products (i.e. half-pearls and juvenile oyster or ‘spat’ collection and they give detail on infrastructure costs, operational costs and income generated for various levels of operation. We concluded that the most profitable model for community-based pearl farming is to culture at least 600 oysters for half-pearl production. However, for communities to be able to run a sustainable and profitable enterprise, development of a sustainable source of oysters is crucial. Farmers can also generate income from collection of juvenile oysters and their subsequent sale to pearl farmers, but this is less profitable than half-pearl farming and requires a longer operational period before profits are made. Like pearl farming, there were major benefits or economies of scale with the largest farms tested providing greatest profit and/or a shorter time required to reach profitability. Our results provide a valuable source of information for prospective pearl farmers, donors, funding bodies and other stakeholders, and valuable extension information supporting further development of pearl culture in Tanzania.

The Effects of Abandonment Options on Investment Timing and Profit Sharing of FDI

Directory of Open Access Journals (Sweden)

Weiwei Zhang

2017-01-01

Full Text Available The paper incorporates cooperative game theory into a real option method in a foreign direct investment setting and examines the operational decisions of a multinational corporation in a cooperative framework, where the corporation is endowed with an abandonment option and shares its profit with the host country. In particular, we investigate how the abandonment options affect the optimal investment timing and the optimal profit share of a foreign direct investment using a real option game method. We show that the flexibility of the abandonment option induces the corporation to investment earlier, which indicates the negative effects on investment trigger. The result is consistent with intuition since the abandonment option provides insurance and thus reduces the overall risk of the project. We also find that the introduction of the abandonment option reduces the optimal profit share in a cooperative framework and in turn the lower profit share increases the investment trigger, thereby having a positive effect on the investment threshold to hinder the investment. By numerical analysis, we find that the overall effect of the abandonment options is inversely related to the investment trigger. These findings provide quantitative analysis about the decisions regarding cooperation in international investment extraction projects.

For-profit colleges.

Science.gov (United States)

Deming, David; Goldin, Claudia; Katz, Lawrence

2013-01-01

For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they are of interest to policy makers not only for the role they play in the higher education spectrum but also for the value they provide their students. In this article, David Deming, Claudia Goldin, and Lawrence Katz look at the students who attend for-profits, the reasons they choose these schools, and student outcomes on a number of broad measures and draw several conclusions. First, the authors write, the evidence shows that public community colleges may provide an equal or better education at lower cost than for-profits. But budget pressures mean that community colleges and other nonselective public institutions may not be able to meet the demand for higher education. Some students unable to get into desired courses and programs at public institutions may face only two alternatives: attendance at a for-profit or no postsecondary education at all. Second, for-profits appear to be at their best with well-defined programs of short duration that prepare students for a specific occupation. But for-profit completion rates, default rates, and labor market outcomes for students seeking associate's or higher degrees compare unfavorably with those of public postsecondary institutions. In principle, taxpayer investment in student aid should be accompanied by scrutiny concerning whether students complete their course of study and subsequently earn enough to justify the investment and pay back their student loans. Designing appropriate regulations to help students navigate the market for higher education has proven to be a challenge because of the great variation in student goals and types of programs. Ensuring that potential

A pilot project on non-conventional learning

OpenAIRE

Fernandes, Sara; Cerone, Antonio; Barbosa, L. S.

2013-01-01

This poster presents a pilot project on non-conventional learning strategies based on students’ active participation in real-life FLOSS projects. The aim of the project is to validate the hypothesis that the peer-production model, which underlies most FLOSS projects, can enhance the learning-teaching process based on extensive and systematic collaborative practices.

Integrating HCI Specialists into Open Source Software Development Projects

Science.gov (United States)

Hedberg, Henrik; Iivari, Netta

Typical open source software (OSS) development projects are organized around technically talented developers, whose communication is based on technical aspects and source code. Decision-making power is gained through proven competence and activity in the project, and non-technical end-user opinions are too many times neglected. In addition, also human-computer interaction (HCI) specialists have encountered difficulties in trying to participate in OSS projects, because there seems to be no clear authority and responsibility for them. In this paper, based on HCI and OSS literature, we introduce an extended OSS development project organization model that adds a new level of communication and roles for attending human aspects of software. The proposed model makes the existence of HCI specialists visible in the projects, and promotes interaction between developers and the HCI specialists in the course of a project.

Requalification Pilot projects of Nearly Zero Energy Building for “smart” district and cities

Directory of Open Access Journals (Sweden)

Enrico Dassori

2013-10-01

Full Text Available The authors present the first results of the European project R2CITIES winner of the call “Smart Cities and Communities, 2011”. The main objective of R2CITIES is to develop a replicable strategy for the design, construction and management of entire residential neighborhoods with ‘almost zero’ consumption. The experience, both in the competition participation and in the course of the phases of the project, it is particularly significant especially for the synergy that has necessarily developed at international level, including Municipality, researchers, industries, non-profit companies and finance companies. Regarding the role of the University is evident the contribution in terms of knowledge and strength of cohesion between the different actors involved.

Management of Enterprise Profit: Theory and Methodology

OpenAIRE

Nadezhda Sergeevna Piontkevich

2015-01-01

Effective management of financial activity of commercial organization promotes achievement of the main objective of its activity – receiving profit. Both external and internal factors causing specifics of financial management of organization in the field of management of profit have impact on this process. In modern conditions of economic development this problem gains the greatest relevance, and new approaches for its decision are required. In the present article the author’s theoretical and...

Factors of U.S. Hospitals Associated with Improved Profit Margins: An Observational Study.

Science.gov (United States)

Ly, Dan P; Cutler, David M

2018-02-14

Hospitals face financial pressure from decreased margins from Medicare and Medicaid and lower reimbursement from consolidating insurers. The objectives of this study are to determine whether hospitals that became more profitable increased revenues or decreased costs more and to examine characteristics associated with improved financial performance over time. The design of this study is retrospective analyses of U.S. non-federal acute care hospitals between 2003 and 2013. There are 2824 hospitals as subjects of this study. The main measures of this study are the change in clinical operating margin, change in revenues per bed, and change in expenses per bed between 2003 and 2013. Hospitals that became more profitable had a larger magnitude of increases in revenue per bed (about $113,000 per year [95% confidence interval: $93,132 to $133,401]) than of decreases in costs per bed (about - $10,000 per year [95% confidence interval: - $28,956 to $9617]), largely driven by higher non-Medicare reimbursement. Hospitals that improved their margins were larger or joined a hospital system. Not-for-profit status was associated with increases in operating margin, while rural status and having a larger share of Medicare patients were associated with decreases in operating margin. There was no association between improved hospital profitability and changes in diagnosis related group weight, in number of profitable services, or in payer mix. Hospitals that became more profitable were more likely to increase their admissions per bed per year. Differential price increases have led to improved margins for some hospitals over time. Where significant price increases are not possible, hospitals will have to become more efficient to maintain profitability.

Polish and Silesian Non-Profit Organizations Liquidity Strategies

Directory of Open Access Journals (Sweden)

Grzegorz Michalski

2011-12-01

Full Text Available The kind of realized mission inflows the sensitivity to risk. Among other factors, the risk results from decision about liquid assets investment level and liquid assets financing. The higher the risk exposure, the higher the level of liquid assets. If the specific risk exposure is smaller, the more aggressive could be the net liquid assets strategy. The organization choosing between various solutions in liquid assets needs to decide what level of risk is acceptable for her owners (or donors and / or capital suppliers. The paper shows how, in authors opinion, decisions, about liquid assets management strategy inflow the risk of the organizations and its economicalresults during realization of main mission. Comparison of theoretical model with empirical data for over 450 Silesian nonprofit organization results suggests that nonprofit organization managing teams choose more risky aggressive liquid assets solutions than for-profit firms.

The Depreciation Impact of the Profit and Activity Development Carried out by an Economic Operator

OpenAIRE

Dobrota, Gabriela; Chirculescu, Felicia Maria

2008-01-01

It's interesting how an economic operator decides to depreciate its depreciable fixed assets, because depreciation is an expense input from the taxable profit in accordance with the laws in force, thus contributing to diminishing the operating profit/loss and implicitly the gross and net earnings, without real impact on profitability and especially without any impact on the self-funding capacity. But the impact given by the depreciation expenses may be influenced by the organization policy...

Impact of facility size and profit status on intermediate outcomes in chronic dialysis patients.

Science.gov (United States)

Frankenfield, D L; Sugarman, J R; Presley, R J; Helgerson, S D; Rocco, M V

2000-08-01

Little information is available regarding the influence of dialysis facility size or profit status on intermediate outcomes in chronic dialysis patients. We have combined data from the Health Care Financing Administration (HCFA) Core Indicators Project; the end-stage renal disease (ESRD) facility survey; and the HCFA On-Line Survey, Certification, and Reporting System to analyze trends in this area. For hemodialysis patients, larger facilities were more likely than smaller facilities to perform dialysis on patients who were younger than 65 years of age, black, or undergoing dialysis 2 years or more (P profit units (P reduction ratio, but not with hematocrit or serum albumin values. Facility profit status was not associated with these intermediate outcomes. For peritoneal dialysis patients, there were no significant differences in patient demographics based on facility size. More patients in nonprofit units had been undergoing dialysis 2 or more years than patients in for-profit units (P profit status.

THE PRACTICE OF EVALUATING THE ECONOMIC EFFICIENCY OF THE INNOVATIVE PROJECT

Directory of Open Access Journals (Sweden)

I. A. Vorobiev

2013-01-01

Full Text Available At the present stage of development of the society of scientific and technical activities is the most important factor in the intensification of production and the growth of its economic performance. It is therefore important now gets to determine the effectiveness of research and development activities, improving the measurement methods of economic evaluation of innovative projects and innovation. For informed decision-making requires a deep study and objective assessment of the real situation. This is due to changes in economic relations between the producers and consumers of scientific and technical products. Earlier in this activity involved only state scientific institution and the enterprise, then now they are gradually joining financial institutions, commercial and non-profit organizations. The adoption of innovative solutions should be preceded by thorough and comprehensive analysis of the economic feasibility of the innovative project. In this paper we propose to consider how business is costing innovative projects and determine their effectiveness for the enterprise business hotel.

Amazon: Is Profitability a Possibility?

Directory of Open Access Journals (Sweden)

Brett DENNIS

2014-06-01

Full Text Available In today’s society, companies seem to all be following the same trend; growth in profitability at all cost. Higher profits, for the most part, leads to more investors and more potential financing. Amazon.com appears to be breaking that trend, however. Their strategy seems to be growth, but not in profits. We would like to look into how and why Amazon is growing at such a fast pace, while their profits are staying steady at a very low level. Is profitability a possibility for Amazon? We believe that a marginal increase in price could accomplish just that, with a minimal impact to consumers.

To What Extent Does Non Profit Private Micro Health Insurance Help Improve Public Health Care?

Directory of Open Access Journals (Sweden)

Aurore Duffau

2009-12-01

Full Text Available Based on the SKY micro health insurance project that GRET has been developing in Cambodia for ten years, this article reflects on how non-profit private micro health insurance can help improve public health care.The medical situation in Cambodia is particularly interesting to study insomuch as the population multiplies their sources of care (self-medication, visits to private practitioners, traditional therapists, doctors in public facilities, etc., which leads to high costs and mediocre care.Using the SKY project’s internal database and four qualitative studies conducted between 2007 and 2008 in the project’s areas of intervention, we show that the SKY project, which is conducted in agreement with the Khmer authorities, has enabled greater utilisation of public health care, a better perception of the quality of care, and a better capacity for financial anticipation both in health care facilities and among the insured. Nevertheless, the limitations of and obstacles facing such systems are numerous: self-medication among the insured persists, the attitude of poorly paid health care workers does not favour rational use of medicines, and the orientation of Ministerial financing of health care is not always consistent with the project’s objectives. Ultimately, the synergies between non profit private micro health insurance and public health care will be all the more effective when insurance accounts for a large share of health care facilities’ revenues—that is to say when the subscriber base is large.Basé sur le projet de micro-assurance santé SKY que le GRET développe au Cambodge depuis dix ans, cet article explique comment la micro-assurance santé privée à but non lucratif peut contribuer à améliorer les soins de santé publique.La situation médicale au Cambodge est particulièrement intéressante à étudier car la population multiplie les sources de soins (auto-médication, consultations en cabinet, médecine traditionnelle

The Significance of Loyalty on Consumer Credit Profitability

Directory of Open Access Journals (Sweden)

Aditya Galih Prihartono

2012-04-01

Full Text Available The purpose of this research is to analyze and test the effect of customer loyalty on consumer credit profitability. Loyalty Index Score was developed to determine the level of customers’ loyalty level through 4 main variables; Longevity, Depth, Breadth and Referrals. The effect of Loyalty Index Score on profitability was further tested by path analysis to find out the significance direct relationship between loyalty and profitablity and the indirect relationship between the two variable through bucket. The result showed that loyalty has a significant effect on profitability either directly or indirectly. It was concluded that direct loyalty effect on profitability is lower than that of the indirect effect through bucket. The conclusion could be made by analyzing the available data from personal loan customers in one of the biggest multinational bank in indonesia during October 2010 until March 2011.

Profit vs. Purpose

DEFF Research Database (Denmark)

Strand, Robert

2017-01-01

Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls.......Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls....

Project Finance for Small and Medium Scale Enterprises (SMEs) in ...

African Journals Online (AJOL)

Project financing is one of the best methods of seeking to acquire capitals Funds and other tools to finance a planned business activity which will yields profit in order to liquidate the procured fund. Financing project for SMES is carried out by Federal, States and some development Institutions. In Nigeria, project financing ...

Marketing strategy of the project My Better Myself

OpenAIRE

Radimský, Martin

2012-01-01

The goal of this bachelor thesis was to create a marketing strategy of a non-profit educational project aimed on Czech highschool students. The strategy is based on the concept of the project My Better Myself. As the main methods to achieve the goals were used the marketing strategy analysis tools such as market research, marketing mix or SWOT analysis, whose use in practice ultimately leads to achieving competitive advantage that is based on the uniqueness and simplicity of the idea of the p...

Comparison of efficiency and profitability of investor-owned multihospital systems with not-for-profit hospitals.

Science.gov (United States)

Sear, A M

1991-01-01

It is often assumed that investor-owned hospitals are more market driven than are not-for-profit hospitals, and that they will maximize output and minimize inputs, to the exclusion of other management strategies. To resolve the conflicting research evidence, this study analyzed efficiency and profitability measures for approximately 50 investor-owned and 60 not-for-profit hospitals in Florida for the period from 1982 through 1988. The results indicate that the investor-owned hospitals used significantly fewer FTE staff per bed, had significantly fewer manhours per adjusted patient day, and paid significantly less in wages and had significantly higher operating margins (profit) than did the not-for-profit institutions.

Profit-shifting from Czech multinational companies to European tax havens

Czech Academy of Sciences Publication Activity Database

Janský, Petr; Kokeš, Ondřej

2016-01-01

Roč. 23, č. 16 (2016), s. 1130-1133 ISSN 1350-4851 R&D Projects: GA TA ČR(CZ) TD020039; GA ČR GA15-24642S Institutional support: RVO:67985998 Keywords : corporate tax * base erosion * profit-shifting Subject RIV: AH - Economics Impact factor: 0.478, year: 2016

The KnowRISK project: Tools and strategies to reduce non-structural damage

Science.gov (United States)

Sousa Oliveira, Carlos; Lopes, Mário; Mota de Sá, Francisco; Amaral Ferreia, Mónica; Candeias, Paulo; Campos Costa, Alfredo; Rupakhety, Rajesh; Meroni, Fabrizio; Azzaro, Raffaele; D'Amico, Salvatore; Langer, Horst; Musacchio, Gemma; Sousa Silva, Delta; Falsaperla, Susanna; Scarfì, Luciano; Tusa, Giuseppina; Tuvé, Tiziana

2016-04-01

The project KnowRISK (Know your city, Reduce seISmic risK through non-structural elements) is financed by the European Commission to develop prevention measures that may reduce non-structural damage in urban areas. Pilot areas of the project are within the three European participating countries, namely Portugal, Iceland and Italy. Non-structural components of a building include all those components that are not part of the structural system, more specifically the architectural, mechanical, electrical, and plumbing systems, as well as furniture, fixtures, equipment, and contents. Windows, partitions, granite veneer, piping, ceilings, air conditioning ducts and equipment, elevators, computer and hospital equipment, file cabinets, and retail merchandise are all examples of non-structural components that are vulnerable to earthquake damage. We will use the experience gained during past earthquakes, which struck in particular Iceland, Italy and Portugal (Azores). Securing the non-structural elements improves the safety during an earthquake and saves lives. This paper aims at identifying non-structural seismic protection measures in the pilot areas and to develop a portfolio of good practices for the most common and serious non-structural vulnerabilities. This systematic identification and the portfolio will be achieved through a "cross-knowledge" strategy based on previous researches, evidence of non-structural damage in past earthquakes. Shake table tests of a group of non-structural elements will be performed. These tests will be filmed and, jointly with portfolio, will serve as didactic supporting tools to be used in workshops with building construction stakeholders and in risk communication activities. A Practical Guide for non-structural risk reduction will be specifically prepared for citizens on the basis of the outputs of the project, taking into account the local culture and needs of each participating country.

Evaluating Banking Profit Performance in Ghana during and post Profit Decline: A five Step Du-Pont Approach

Directory of Open Access Journals (Sweden)

Baah Aye Kusi

2015-11-01

Full Text Available In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five du-pont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE during and post profit declining periods. And third, we estimate a model to capture the variables that drive bank ROE during and post profit declining periods. We first establish from our rankings that, foreign banks in Ghana performed better during profit declining periods while the local banks performed better in post profit decline periods using the top ten banks as a benchmark in both periods. Employing Pearson correlation coefficients matrix, we recognized that operating profit margin, asset turnover and leverage were most likely to influence bank ROE in both time periods. We further employ OLS regression and find that bank ROE was impacted by operating profit margin and leverage during profit declining periods and post profit decline while tax effect added up in post profit declining periods.

Profit-Sharing – A Tool for Improving Productivity, Profitability and Competitiveness of Firms?

Directory of Open Access Journals (Sweden)

Fibirova Jana

2013-12-01

Full Text Available The importance of appropriate utilization of rewards for performance is still growing and therefore this type of rewards can be seen as a significant part of a total rewards package. Companies that are able to appropriately implement rewards for performance may gain competitive advantage over their competitors, but successful implementation requires a good knowledge of these rewards. The main aim of this paper is to contribute to the growth of this knowledge by identifying possible positive and negative impacts of profit-sharing on various areas that are important for the performance of a company, nevertheless, addressed are also macroeconomic consequences of profit-sharing. Furthermore, a comprehensive and up-to-date review of the relevant literature is provided, under-researched areas are identified and suggestions for further research are given. To accomplish these goals, we applied methods of bibliometric analysis to the articles indexed in ISI Web of Knowledge to identify the most important articles, authors and topics. According to our findings, the majority of studies report a neutral or positive impact of profit-sharing on productivity and profitability. This impact may be achieved by direct influence of profit-sharing on productivity of employees (due to the dependence of their pay on profit, but it seems that yet more important are various mediating mechanisms, especially effects on employment stability, absenteeism, quits and related issues, as well as effects on attitudes of employees and on relationships between employees. We argue that a well-designed profit-sharing plan is crucial for its success, but it is a relatively under-researched problem.

Attract, Retain and Develop New Nuclear Talents Beyond Academic Curricula: the ENEN+ project

International Nuclear Information System (INIS)

Cizelj, Leon

2017-01-01

The European Nuclear Education Network, ENEN Association, is an Association established as an international non-profit association under the French law of 1901, on 22 September 2003, as a result of the “ENEN project” funded by the European Commission. Objectives of ENEN: The main objective is the preservation and further development of expertise in the nuclear fields by higher Education & Training: •Promote and further develop the collaboration in nuclear education and training of students, researchers and professionals •Ensure the quality of nuclear education and training •Increase the attractiveness for engagement in the nuclear fields for students, researchers and professionals •Promote life-long learning and career development at post-graduate or equivalent level

Software project estimation the fundamentals for providing high quality information to decision makers

CERN Document Server

Abran, Alain

2015-01-01

Software projects are often late and over-budget and this leads to major problems for software customers. Clearly, there is a serious issue in estimating a realistic, software project budget. Furthermore, generic estimation models cannot be trusted to provide credible estimates for projects as complex as software projects. This book presents a number of examples using data collected over the years from various organizations building software. It also presents an overview of the non-for-profit organization, which collects data on software projects, the International Software Benchmarking Stan

Windfalls and other profits

International Nuclear Information System (INIS)

Verbruggen, Aviel

2008-01-01

'Windfall profits' again is a popular term, but mostly the term is used inappropriately. This short article discusses why, and proposes a more complete taxonomy of profits. There exists little ground and need for policy to act against genuine windfalls, while the contrary holds for other excessive earnings. Very few windfalls, freely fallen down from winds in the sky, occur after observed excessive profits are stripped from deliberate man-made interventions. That is why clear identification and correct language are needed

Sustainability: An Ethical Approach Towards Project Business Success

OpenAIRE

G. S. Dangayach

2011-01-01

For any country the project management has been a vital part for its development. The highly competitive business world has created tremendous pressure on the project managers to achieve success. The pressure is derived from survival and profit building in business organizations which compels the project managers to pursue unethical practices. As a result unethical activities in business projects can be found easily where situations or issues arise due to dubious business...

CSHURI - Modified HURI algorithm for Customer Segmentation and Transaction Profitability

OpenAIRE

Pillai, Jyothi; Vyas, O. P.

2012-01-01

Association rule mining (ARM) is the process of generating rules based on the correlation between the set of items that the customers purchase.Of late, data mining researchers have improved upon the quality of association rule mining for business development by incorporating factors like value (utility), quantity of items sold (weight) and profit. The rules mined without considering utility values (profit margin) will lead to a probable loss of profitable rules. The advantage of wealth of the...

All projects related to | Page 8 | IDRC - International Development ...

International Development Research Centre (IDRC) Digital Library (Canada)

Improving early childhood development and well-being in refugee and other marginalized countries. Project. Early childhood development research has traditionally focused on single-intervention initiatives and non-refugee populations. Region: Kenya, Bangladesh, India, Canada, South Africa, Pakistan. Program: Maternal ...

Profitables Food & Beverage Management

OpenAIRE

Studer, Adrian; Blatter, Martin; Glenz-Mounir, Chantal

2008-01-01

Die Diplomarbeit befasst sich mit dem Thema „Profitables Food & Beverage Management“, es geht darum, wie Restaurationsstätten, Beherbergungsbetriebe und Campingbetreiber ihren Umsatz innerhalb kürzester Zeit um 6 bis 8 % und den Gewinn um 8 bis 10 % steigern können. Grundlage für die Diplomarbeit ist das Buch „Profitables Food & Beverage Management“ von Urs Schaffer1 und die angebotenen Kurse von ritzy*2. Mit dem Buch und dem Module Profit Management auf dem ritzycampus3 haben die Wirte, Hote...

Financing options to develop non-conventional reserves

International Nuclear Information System (INIS)

Tricoli, C.

1997-01-01

The economics of non-conventional natural gas reserves such as coalbed methane, gas shales and tight gas were discussed, with special reference to financing options to develop such reserves. Before 1992, tax credits were used to stimulate the development of non-conventional gas. The requirements for section 29 tax credits, the objectives of investors and producers, and the methods used to monetize section 29 tax credits, such as public royalty trusts, partnership structures, and up-front payment mechanisms were described. The capital gains implications of gas sales were also reviewed. It was noted that in the absence of tax credits, financing the development of non-conventional reserves must undergo the same economic scrutiny as any other oil and gas project

Profit margins in Japanese retailing

NARCIS (Netherlands)

J.C.A. Potjes; A.R. Thurik (Roy)

1993-01-01

textabstractUsing a rich data source, we explain differences and developments in profit margins of medium-sized stores in Japan. We conclude that the protected environment enables the retailer to pass on all operating costs to the customers and to obtain a relatively high basic income. High service

Factors influencing the profitability of optimizing control systems

International Nuclear Information System (INIS)

Broussaud, A.; Guyot, O.

1999-01-01

Optimizing control systems supplement conventional Distributed Control Systems and Programmable Logic Controllers. They continuously implement set points, which aim at maximizing the profitability of plant operation. They are becoming an integral part of modern mineral processing plants. This trend is justified by economic considerations, optimizing control being among the most cost-effective methods of improving metallurgical plant performance. The paper successively analyzes three sets of factors, which influence the profitability of optimizing control systems, and provides guidelines for analyzing the potential value of an optimizing control system at a given operation: external factors, such as economic factors and factors related to plant feed; features of the optimizing control system; and subsequent maintenance of the optimizing control system. It is shown that pay back times for optimization control projects are typically measured in days. The OCS software used by the authors for their applications is described briefly. (author)

Evaluation of the indexes of income yield capacity of energetic projects

International Nuclear Information System (INIS)

Villanueva M, C.

2008-01-01

An economic-financial model to evaluate in the class living room those indexes of profitability of projects of productive infrastructure of the energy sector was developed, as for example: generation projects, transmission and electric energy distribution; projects of transport and distribution of natural gas; projects of cogeneration of vapor and electricity; projects of refinement of petroleum; and other industrial projects. It is described the structure and operation of the pattern, which has been implemented in an Excel calculation sheet that the students use in their personal computers to apply it to the evaluation of the indexes of profitability, specified by the Secretaria de Hacienda y Credito Publico (SHCP) in their limits for the elaboration and presentation of the cost and benefit analysis of the programs and projects of investment of the public sector. The indicators are: present net value VPN, quotient benefits cost B/C, return internal rate TIR, and equivalent annual cost CAE, which should be calculated with methodological rigor according to the SHCP lineaments. The pattern uses the pre-programmed financial functions in the Excel calculation sheet to carry out the compute of the indicators starting from the effective flow of the projects. It is described the technician-economic configuration and the effective flows during the useful life of three power stations of electric power generation that are designed, builds and operated to sell electric power to the national interconnected system in a nodal marginal prices market: a hydroelectric one, a combined cycle power station that uses natural gas, and a nucleo electric. The effective flows are developed and the central profitability of three centrals are evaluated and they are also carried out the corresponding sensitivity analyses and indifference required by the SHCP in their lineaments. Finally, the conditions in that the projects should operate and the prices in those that should sell their

IS THE PRICE RIGHT? PRICING FOR LONG TERM PROFITABILITY

Directory of Open Access Journals (Sweden)

Andrea Erika NYÁRÁDI

2007-01-01

Full Text Available The way how we choose our pricing strategy has a significant impact on company’s success. Nowadays companies more and more adopt a new way of thinking in pricing, namely pricing for a long term period in order to bring higher profitability, to build an efficient pricing strategy. Marketers have only recently begun to focus seriously on effective pricing. These companies are the so called progressive companies. They have begun doing more than just worrying about pricing. To increase profitability many are abandoning traditional reactive pricing procedures in favor of proactive pricing, making explicit corporate decisions to change their focus to growth in top-line sales to growth in profitability. The long-term implications of price strategies are still under-researched, and managers should be aware of shifts in customer reactions that may result from frequent adoption of certain strategies. The company pricing strategy should be seen in relation to developments in the company variables, internal ones (capital strength, competencies, organizational conditions, efficiency of the work force etc. as well as external ones (customers, competitors, the technological development etc., adopting strategic pricing. In this paper I will present the most effective pricing strategies leading to long term profitability, and also suggest practical conditions for pricing strategies to maximize profit in the long run.

The Significance of Loyalty on Consumer Credit Profitability

OpenAIRE

Aditya Galih Prihartono; Ujang Sumarwan; Noer Azam Achsani; Kirbrandoko

2012-01-01

The purpose of this research is to analyze and test the effect of customer loyalty on consumer credit profitability. Loyalty Index Score was developed to determine the level of customers’ loyalty level through 4 main variables; Longevity, Depth, Breadth and Referrals. The effect of Loyalty Index Score on profitability was further tested by path analysis to find out the significance direct relationship between loyalty and profitablity and the indirect relationship between the two variable th...

Bioeconomic of profit maximization of red tilapia (Oreochromis sp.) culture using polynomial growth model

Science.gov (United States)

Wijayanto, D.; Kurohman, F.; Nugroho, RA

2018-03-01

The research purpose was to develop a model bioeconomic of profit maximization that can be applied to red tilapia culture. The development of fish growth model used polynomial growth function. Profit maximization process used the first derivative of profit equation to time of culture equal to zero. This research has also developed the equations to estimate the culture time to reach the target size of the fish harvest. The research proved that this research model could be applied in the red tilapia culture. In the case of this study, red tilapia culture can achieve the maximum profit at 584 days and the profit of Rp. 28,605,731 per culture cycle. If used size target of 250 g, the culture of red tilapia need 82 days of culture time.

Profitability and Market Value of Orphan Drug Companies: A Retrospective, Propensity-Matched Case-Control Study.

Science.gov (United States)

Hughes, Dyfrig A; Poletti-Hughes, Jannine

2016-01-01

Concerns about the high cost of orphan drugs has led to questions being asked about the generosity of the incentives for development, and associated company profits. We conducted a retrospective, propensity score matched study of publicly-listed orphan companies. Cases were defined as holders of orphan drug market authorisation in Europe or the USA between 2000-12. Control companies were selected based on their propensity for being orphan drug market authorisation holders. We applied system General Method of Moments to test whether companies with orphan drug market authorization are valued higher, as measured by the Tobin's Q and market to book value ratios, and are more profitable based on return on assets, than non-orphan drug companies. 86 companies with orphan drug approvals in European (4), USA (61) or both (21) markets were matched with 258 controls. Following adjustment, orphan drug market authorization holders have a 9.6% (95% confidence interval, 0.6% to 18.7%) higher return on assets than non-orphan drug companies; Tobin's Q was higher by 9.9% (1.0% to 19.7%); market to book value by 15.7% (3.1% to 30.0%) and operating profit by 516% (CI 19.8% to 1011%). For each additional orphan drug sold, return on assets increased by 11.1% (0.6% to 21.3%), Tobin's Q by 2.7% (0.2% to 5.2%), and market to book value ratio by 5.8% (0.7% to 10.9%). Publicly listed pharmaceutical companies that are orphan drug market authorization holders are associated with higher market value and greater profits than companies not producing treatments for rare diseases.

Measuring Customer Profitability in Complex Environments

DEFF Research Database (Denmark)

Holm, Morten; Kumar, V.; Rohde, Carsten

2012-01-01

Customer profitability measurement is an important element in customer relationship management and a lever for enhanced marketing accountability. Two distinct measurement approaches have emerged in the marketing literature: Customer Lifetime Value (CLV) and Customer Profitability Analysis (CPA...... propositions. Additionally, the framework provides design and implementation guidance for managers seeking to implement customer profitability measurement models for resource allocation purposes....... that the degree of sophistication deployed when implementing customer profitability measurement models is determined by the type of complexity encountered in firms’ customer environments. This gives rise to a contingency framework for customer profitability measurement model selection and five research...

The Impact of Internal Factors on Bank Profitability in Kosovo

Directory of Open Access Journals (Sweden)

Leonora Haliti Rudhani

2016-02-01

Full Text Available Commercial banks play an important role in the economic development and financial stability; therefore this study investigated the influence of internal factors in the profitability of commercial banks in Kosovo. Based on the literature review, a crucial internal factor on the profitability of banks in Kosovo was deemed: the repayment of assets (ROA as a measure of profitability influenced by other independent variables, such as: bank size, capital adequacy, loan and liquidity risk. The aim of this study is to investigate the empirical relation between internal factors determining bank profitability and profitability as a dependent variable. The empirical analysis is based on the data of commercial banks in Kosovo published in the period 2010-2014. The data were analysed with SPSS 21 version, and the hypotheses were tested by means of correlation and linear regression. The findings of the study proved that commercial banks in Kosovo could enlarge their profitability by increasing the level of bank loaning and other investments, except for managing risk and liquidity properly.

Profitability analysis in the hospital industry.

Science.gov (United States)

Cleverley, W O

1978-01-01

Measures of marginal profit are derived for the two payment classes--cost payers and charge payers--that the hospital industry must consider in profitability analysis, i.e., prediction of the excess of revenue over expenses. Two indexes of profitability, use when payment mix is constant and when it is nonconstant, respectively, are derived from the two marginal profit measures, and one of them is shown to be a modification of the contribution margin, the conventional measure of profitability used in general industry. All three measures--the contribution margin and the two new indexes of profitability--are used to estimate changes in net income resulting from changes in patient volume with and without accompanying changes in payment mix. The conventional measure yields large overestimates of expected excess revenue. PMID:632101

Economic and Environmental Performances of Small-Scale Rural PV Solar Projects under the Clean Development Mechanism: The Case of Cambodia

Directory of Open Access Journals (Sweden)

Ellen De Schepper

2015-09-01

Full Text Available The two core objectives of the Clean Development Mechanism (CDM are cost-effective emission reduction and sustainable development. Despite the potential to contribute to both objectives, solar projects play a negligible role under the CDM. In this research, the greenhouse gas mitigation cost is used to evaluate the economic and environmental performances of small-scale rural photovoltaic solar projects. In particular, we compare the use of absolute and relative mitigation costs to evaluate the attractiveness of these projects under the CDM. We encourage the use of relative mitigation costs, implying consideration of baseline costs that render the projects profitable. Results of the mitigation cost analysis are dependent on the baseline chosen. To overcome this drawback, we complement the analysis with a multi-objective optimization approach, which allows quantifying the trade-off between economic and environmental performances of the optimal technologies without requiring a baseline.

A study on the development of automatic economic profit and loss calculation system for maritime boundary delimitation

International Nuclear Information System (INIS)

Kwak, G; Kim, K; Park, Y

2014-01-01

As the maritime boundary delimitation is important for the purpose of securing marine resources, in addition to the aspect of maritime security, interest in maritime boundary delimitation to help national benefits are increasing over the world. In Korea, the importance of maritime boundary delimitation with the neighbouring countries is also increasing in practice. The quantity of obtainable marine resources depending on maritime boundary acts as an important factor for maritime boundary delimitation. Accordingly, a study is required to calculate quantity of our obtainable marine resources depending on maritime boundary delimitation. This study intends to calculate obtainable marine resources depending on various maritime boundary scenarios insisted by several countries. It mainly aims at developing a GIS-based automation system to be utilized for decision making of the maritime boundary delimitation. For this target, it has designed a module using spatial analysis technique to automatically calculate profit and loss waters area of each country upon maritime boundary and another module to estimate economic profits and losses obtained by each country using the calculated waters area and pricing information of the marine resources. By linking both the designed modules, it has implemented an automatic economic profit and loss calculation system for the GIS-based maritime boundary delimitation. The system developed from this study automatically calculate quantity of the obtainable marine resources of a country for the maritime boundary to be added and created in the future. Thus, it is expected to support decision making for the maritime boundary negotiators

A study on the development of automatic economic profit and loss calculation system for maritime boundary delimitation

Science.gov (United States)

Kwak, G.; Kim, K.; Park, Y.

2014-02-01

As the maritime boundary delimitation is important for the purpose of securing marine resources, in addition to the aspect of maritime security, interest in maritime boundary delimitation to help national benefits are increasing over the world. In Korea, the importance of maritime boundary delimitation with the neighbouring countries is also increasing in practice. The quantity of obtainable marine resources depending on maritime boundary acts as an important factor for maritime boundary delimitation. Accordingly, a study is required to calculate quantity of our obtainable marine resources depending on maritime boundary delimitation. This study intends to calculate obtainable marine resources depending on various maritime boundary scenarios insisted by several countries. It mainly aims at developing a GIS-based automation system to be utilized for decision making of the maritime boundary delimitation. For this target, it has designed a module using spatial analysis technique to automatically calculate profit and loss waters area of each country upon maritime boundary and another module to estimate economic profits and losses obtained by each country using the calculated waters area and pricing information of the marine resources. By linking both the designed modules, it has implemented an automatic economic profit and loss calculation system for the GIS-based maritime boundary delimitation. The system developed from this study automatically calculate quantity of the obtainable marine resources of a country for the maritime boundary to be added and created in the future. Thus, it is expected to support decision making for the maritime boundary negotiators.

The Strategic Involvement of Stakeholders in the Efficiency of Non-Profit Sport Organisations: From a Perspective of Survival to Sustainability

Directory of Open Access Journals (Sweden)

Dina Alexandra Marques Miragaia

2017-01-01

Full Text Available The objective of this study is to analyse the efficiency of non-profit sports clubs and identify the perceptions of their directors with regards to the stakeholders that exert the greatest influence over club efficiency levels. In order to analyse the efficiency of these clubs, we made recourse to the Data Envelopment Analysis (DEA method. We also applied the Mann-Whitney test, to identify whether there are significant differences between efficient and non-efficient clubs with regards to the influence held by their stakeholders. We thus report that the majority of clubs operate efficiently. Both the efficient and the non-efficient clubs classify the club managers, members, sponsors, fans and athletes as the most important stakeholders to their efficiency levels. The results convey how there are no significant differences among the management team perceptions on the role of stakeholders in attaining club efficiency. The study also details the respective procedures that inefficient clubs should adopt in order to approximate the efficiency frontier.

PROFITABILITY RATIO AS A TOOL FOR BANKRUPTCY PREDICTION

Directory of Open Access Journals (Sweden)

Daniel BRÎNDESCU – OLARIU

2016-07-01

Full Text Available The current study evaluates the potential of the profitability ratio in predicting corporate bankruptcy. The research is focused on Romanian companies, with the targeted event being represented by the manifestation of bankruptcy 2 years after the date of the financial statements of reference. All tests were conducted over 2 paired samples of 1176 Romanian companies. The methodology employed in evaluating the potential of the profitability ratio was based on the Area Under the ROC Curve (0.663 and the general accuracy ensured by the ratio (62.6% out-of-sample accuracy. The results confirm the practical utility of the profitability ratio in the prediction of bankruptcy and thus validate the need for further research focused on developing a methodology of analysis.

Ownership concentration and bank profitability

Directory of Open Access Journals (Sweden)

Peterson Kitakogelu Ozili

2017-12-01

Full Text Available We investigate whether ownership concentration influences bank profitability in a developing country context. We focus on bank ownership concentration measured as the amount of direct equity held by a majority shareholder categorised into: high ownership concentration, moderate ownership concentration and disperse ownership. We find that banks with high ownership concentration have higher return on assets, higher net interest margin and higher recurring earning power while banks with dispersed ownership have lower return on assets but have higher return on equity. Also, higher cost efficiency improves the return on assets of widely-held banks and the return on equity of banks with moderate ownership. The findings have implications. JEL: Code: G3, G34, G31, Keywords: Corporate governance, Ownership structure, Agency theory, Profitability, Firm performance, Banks, Return on asset, Return on equity

The Impact of Revenue Diversification on Bank Profitability and Stability: Empirical Evidence from South Asian Countries

Directory of Open Access Journals (Sweden)

Shoaib Nisar

2018-04-01

Full Text Available This paper is a contribution to the ongoing debate on the benefits and drawbacks of bank revenue diversification. Revenue diversification may benefit banks if diversified activities are inherently less risky and possess high returns, while it may hurt banks if diversified activities are more risky and have low returns. Analyzing a panel dataset of 200 commercial banks from all South Asian countries, we found that overall revenue diversification into non-interest income has a positive impact on the profitability and stability of South Asian commercial banks. We further observed that different types of non-interest income-generating activities have different impacts on bank performance and stability. While fees and commission incomes have a negative impact on the profitability and stability of South Asian commercial banks, other non-interest income has a positive impact. Our results imply that banks can benefit from revenue diversification if they diversify into specific types of non-interest income-generating activities. Our findings are robust and relevant to the use of alternative measures of revenue diversification, profitability and stability.

Host country attractiveness for CDM non-sink projects

International Nuclear Information System (INIS)

Jung, Martina

2006-01-01

In the present study, CDM host countries are classified according to their attractiveness for CDM non-sink projects by using cluster analysis. The attractiveness of host countries for CDM non-sink projects is described by three indicators: mitigation potential, institutional CDM capacity and general investment climate. The results suggest that only a small proportion of potential host countries will attract most of the CDM investment. The CDM (non-sink) stars are China, India, Brazil, Argentina, Mexico, South Africa, Indonesia and Thailand. They are followed by attractive countries like Costa Rica, Trinidad and Tobago, Mongolia, Panama, and Chile. While most of the promising CDM host countries are located in Latin America and Asia, the general attractiveness of African host countries is relatively low (with the exception of South Africa). Policy implications of this rather inequitable geographical distribution of CDM project activities are discussed briefly

Wise Investment? Modeling Industry Profitability and Risk of Targeted Chemotherapy for Incurable Solid Cancers.

Science.gov (United States)

Conter, Henry J; Chu, Quincy S C

2012-03-01

Pharmaceutical development involves substantial financial risk. This risk, rising development costs, and the promotion of continued research and development have been cited as major drivers in the progressive increase in drug prices. Currently, cost-effective analyses are being used to determine the value of treatment. However, cost-effective analyses practically function as a threshold for value and do not directly address the rationale for drug prices. We set out to create a functional model for industry price decisions and clarify the minimum acceptable profitability of new drugs. Assuming that industry should only invest in profitable ventures, we employed a linear cost-volume-profit breakeven analysis to equate initial capital investment and risk and post-drug-approval profits, where drug development represents the bulk of investment. A Markov decision analysis model was also used to define the relationships between investment events risk. A systematic literature search was performed to determine event probabilities, clinical trial costs, and total expenses as inputs into the model. Disease-specific inputs, current market size across regions, and lengths of treatment for cancer types were also included. With development of single novel chemotherapies costing from $802 to $1,042 million (2002 US dollars), pharmaceutical profits should range from $4.3 to $5.2 billion, with an expected rate of return on investment of 11% annually. However, diversification across cancer types for chemotherapy can reduce the minimum required profit to less than $3 billion. For optimal diversification, industry should study four tumor types per drug; however, nonprofit organizations could tolerate eight parallel development tracks to minimize the risk of development failure. Assuming that pharmaceutical companies hold exclusive rights for drug sales for only 5 years after market approval, the minimum required profit per drug per month per patient ranges from $294 for end-stage lung

Wise Investment? Modeling Industry Profitability and Risk of Targeted Chemotherapy for Incurable Solid Cancers

Science.gov (United States)

Conter, Henry J.; Chu, Quincy S.C.

2012-01-01

Purpose: Pharmaceutical development involves substantial financial risk. This risk, rising development costs, and the promotion of continued research and development have been cited as major drivers in the progressive increase in drug prices. Currently, cost-effective analyses are being used to determine the value of treatment. However, cost-effective analyses practically function as a threshold for value and do not directly address the rationale for drug prices. We set out to create a functional model for industry price decisions and clarify the minimum acceptable profitability of new drugs. Methods: Assuming that industry should only invest in profitable ventures, we employed a linear cost-volume-profit breakeven analysis to equate initial capital investment and risk and post–drug-approval profits, where drug development represents the bulk of investment. A Markov decision analysis model was also used to define the relationships between investment events risk. A systematic literature search was performed to determine event probabilities, clinical trial costs, and total expenses as inputs into the model. Disease-specific inputs, current market size across regions, and lengths of treatment for cancer types were also included. Results: With development of single novel chemotherapies costing from $802 to $1,042 million (2002 US dollars), pharmaceutical profits should range from $4.3 to $5.2 billion, with an expected rate of return on investment of 11% annually. However, diversification across cancer types for chemotherapy can reduce the minimum required profit to less than $3 billion. For optimal diversification, industry should study four tumor types per drug; however, nonprofit organizations could tolerate eight parallel development tracks to minimize the risk of development failure. Assuming that pharmaceutical companies hold exclusive rights for drug sales for only 5 years after market approval, the minimum required profit per drug per month per patient ranges

La maximisation du taux de profit

OpenAIRE

De Mesnard, Louis

1991-01-01

On the traditional micro-economic theory, firms are supposed to maximise pure profit. We study what happened when we take into consideration shareholders and the financial profit remunerating the financial capital. We show that it is necessary to surrender the financial profit maximisation to use the rate of financial profit maximisation. The cases of concurrence with fix coefficient of capital, monopoly with fix coefficient of capital, monopoly with variable coefficient of capital are studie...

Matrix of risk and premium for the developing of small hydropower projects; Matriz de risco e premio para o desenvolvimento de projetos de PCHs (Pequenas Centrais Hidroeletricas)

Energy Technology Data Exchange (ETDEWEB)

Santos, Afonso Henriques Moreira; Garcia, Marco Aurelio R.A.; Cruz, Ricardo A. Passos da

2008-07-01

The aim of this paper is to propose a method for valuation of assets of small hydroelectric plants in different stages of maturation. To this end, we adopted the principle of risk premium, associated with a portion of the profitability of the project (internal rate of return-IRR) in every stage of development. In other words: the more mature the project, the lower your risk and consequently lower the corresponding premium, adopting as a total prize the IRR expected to the project.

Personnel Policy and Profit

DEFF Research Database (Denmark)

Bingley, Paul; Westergård-Nielsen, Niels Chr.

2004-01-01

personnel structure variation. It is found that personnel policy is strongly related to economic performance. At the margin, more hires are associated with lower profit, and more separations with higher profit. For the average firm, one new job, all else equal, is associated with ?2680 (2000 prices) lower...

Combining purpose with profits

NARCIS (Netherlands)

Birkinshaw, J.; Foss, N.J.; Lindenberg, S.M.

2014-01-01

Is it possible for a company to strive for a higher purpose while also delivering solid profits? Some have argued that pursuing goals other than making money means, by definition, spending on things that aren't profit-maximizing. Others have countered that by investing in worthwhile causes the

DEVELOPMENT POLICY AND INVESTMENT PROJECTS ASSESSMENT IN THE SECTOR OF SME IN SERBIA

Directory of Open Access Journals (Sweden)

JUGOSLAV ANIČIĆ

2016-02-01

Full Text Available The problems of rational investing, in other words efficient planning and realization of investment projects, are among key problems in development of every enterprise. For successful realization of business plans, enterprise should make use of its internal strengths and available resources from surroundings, and turn them into its competitive advantage. Small and medium enterprises in Serbia are facing low liquidity and a lack of their own funds for investing into long-term and development projects. Therefore, investment projects are conducted with a high participation of loaned funds, mainly credits, with high interest rates and short terms for paying back. The sector of small enterprises makes numerous mistakes when creating financial plans. Enterprises don’t understand basic parameters of revenues, especially which leverage points manage revenues, and revenues, themselves, are set on a too optimistic level. The time necessary to create revenues is also underestimated. In projections, many significant cost items are underestimated, and some costs are overlooked, which, inevitably, leads to liquidity problems. Needed cash funds are not acquired quickly, so the consequence is a negative cash flow, with all negative consequences in the later life of an enterprise. Such situation dictates necessity of additional caution when assessing investment projects' profitability because investment failures cause large negative consequences, both for an enterprise and a wider area or branch in which it functions. For the assessment of its investment projects small enterprises must use dynamic methods which take time value of money into consideration and which contribute to a better control of cash flows and liquidity of an enterprise.

Organizational Diagnosis in Project-Based Companies

Directory of Open Access Journals (Sweden)

Behrouz Zarei

2014-05-01

Full Text Available The purpose of this article is to develop a new method for corporate diagnosis (CD. To this end, a method is developed for the diagnosis process of project-based companies. The article presents a case study in a large company where data have been collected through focus groups. Project delay, high project cost, and low profitability are examples of project deficiency in project-based companies. Such issues have made managers pay special attention to find effective solutions to improve them. Prominent factors are inappropriate strategy, structure, system, human resource management, and PMBOK(Project Management Body of Knowledge processes. Thus, CD and analysis is an important task in improvement of corporate performance. The CD model that is developed in this article could be used for project-based companies. The proposed method can be used for CD in any project-based company. This article provides an emphatic application of CD as a prerequisite for restructuring in project-based companies.

Financial Analysis of For Profit Child Care: A Work in Progress.

Science.gov (United States)

Stephens, Keith

1989-01-01

Compares revenues, debts, investments, and profit margins of for-profit publicly and privately owned day care centers. An evaluation tool was developed through analysis of financial statements of seven privately owned child care businesses and six publicly owned child care chains. (RJC)

Determinants of Commercial Banks' Profitability in Malaysia

OpenAIRE

Trofimov, Ivan D.; Md. Aris, Nazaria; Ying Ying, Jovena Kho

2018-01-01

This study aims to examine the relationship between non-performing loans (NPLs) and commercial banks' performance in Malaysia, alongside other factors. It considers the effect of NPLs, cost efficiency and bank size on commercial banks' profitability by using panel data regression (Pooled OLS model), covering the period of 2010-2015. The findings of the study show that NPLs and cost efficiency have a significant negative relationship with commercial banks' performances in Malaysia. On the othe...

Europairs project: creating an alliance of nuclear and non-nuclear industries for developing nuclear cogeneration

International Nuclear Information System (INIS)

Hittner, Dominique; Bogusch, Edgar; Viala, Celine; Angulo, Carmen; Chauvet, Vincent; Fuetterer, Michael A.; De Groot, Sander; Von Lensa, Werner; Ruer, Jacques; Griffay, Gerard; Baaten, Anton

2010-01-01

Developers of High Temperature Reactors (HTR) worldwide acknowledge that the main asset for market breakthrough is its unique ability to address growing needs for industrial cogeneration of heat and power (CHP) owing to its high operating temperature and flexibility, adapted power level, modularity and robust safety features. HTR are thus well suited to most of the non-electric applications of nuclear energy, which represent about 80% of total energy consumption. This opens opportunities for reducing CO 2 emissions and securing energy supply which are complementary to those provided by systems dedicated to electricity generation. A strong alliance between nuclear and process heat user industries is a necessity for developing a nuclear system for the conventional process heat market, much in the same way as the electronuclear development required a close partnership with utilities. Initiating such an alliance is one of the objectives of the EUROPAIRS project just started in the frame of the EURATOM 7. Framework Programme (FP7) under AREVA coordination. Within EUROPAIRS, process heat user industries express their requirements whereas nuclear industry will provide the performance window of HTR. Starting from this shared information, an alliance will be forged by assessing the feasibility and impact of nuclear CHP from technical, industrial, economical, licensing and sustainability perspectives. This assessment work will allow pointing out the main issues and challenges for coupling an HTR with industrial process heat applications. On this basis, a Road-map will be elaborated for achieving an industrially relevant demonstration of such a coupling. This Road-map will not only take into consideration the necessary nuclear developments, but also the required adaptations of industrial application processes and the possible development of heat transport technologies from the nuclear heat source to application processes. Although only a small and short project (21 months

An ethical justification of profit maximization

DEFF Research Database (Denmark)

Koch, Carsten Allan

2010-01-01

In much of the literature on business ethics and corporate social responsibility, it is more or less taken for granted that attempts to maximize profits are inherently unethical. The purpose of this paper is to investigate whether an ethical argument can be given in support of profit maximizing...... behaviour. It is argued that some form of consequential ethics must be applied, and that both profit seeking and profit maximization can be defended from a rule-consequential point of view. It is noted, however, that the result does not apply unconditionally, but requires that certain form of profit (and...... utility) maximizing actions are ruled out, e.g., by behavioural norms or formal institutions....

Profitability of wood harvesting enterprises

Energy Technology Data Exchange (ETDEWEB)

Penttinen, M. email: markku.penttinen@metla.fi; Mikkola, J. email: jarmo.mikkola@metla.fi; Rummukainen, A. email: arto.rummukainen@metla.fi

2009-07-01

The forest machine business is about 50 years old. The rapid technical development of machinery increased productivity up to the end of last century. In 2007, the total value of round and energy wood harvesting and silvicultural work operated by forest machine enterprises exceeded 570 mill. euro. According to the materials of the Vehicle Administration Finland and Statistics Finland there are about 1 600 active harvesting enterprises in the personal and business taxation system. Beside this, there are according to the Ministry of Agriculture and Forestry about 1 300 farmers who do harvesting as side business. About 1 000 enterprises working in June 2007 were studied with their retrospective economic analyses from 2001. The data includes all enterprises that had supplied closing of the accounts data. One-machine entrepreneurs represent more than a third of the number of enterprises, but only 13 percent of the turnover. Enterprises with seven or more machines represent less than ten percent of the number, but over twenty percent of the turnover. Enterprises are largest in eastern and northern Finland, where the average number of machines per enterprise exceeds three. Small enterprises are mostly singleowner business enterprises with a median turnover of 125 000 euros per annum. Partnerships and limited enterprises have double the median turnover of single-owner businesss. Limited companies turn over a median of 450 000 euro/y, representing 67 percent of total turnover. Median net profit varied between 6 and 10 percent of turnover in 2001-2007, but only between 2 and 4 percent where the wage adjustment is deducted from the profit. The wage adjustment is estimated as if the owners of single-owner businesses earn an operator's salary. Profit was highest in 2002 and lowest 2006. In the smallest enterprise class with a turnover of less than 75 000 euro/y, profit was lowest and negative in 2006 and 2007. The variation in profits between enterprises was also biggest in

The Eco-Efficiency and Sustainable National Projects in Egypt

OpenAIRE

Khaled Gaber EL Sakty

2015-01-01

As national mega projects, the Suez Canal Area Development Project and New Suez Canal have logistically imposed two main questions. First, how the project can spot the preferred solution for balancing the business and environmental concerns? Second, how the project can enhance the trade-off between those two dimensions. In order to answer these two questions, the efficient frontier between the profitability and the environmental impact needs to be investigated. Three Levels of Thinking has to...

Profit allocation of independent power producers based on cooperative Game theory

International Nuclear Information System (INIS)

Jia, N.X.; Yokoyama, R.

2003-01-01

With the development of deregulation, the retail market is being formed. The independent power producers (IPPs) can contact the customers and sell electric power to them directly to obtain the profits because IPPs can provide electricity at cheaper prices to the customers than the utilities can. If IPP can obtain further more profit through collaborating with other ones in some coalition, it will prefer to collaborate to form this coalition rather than participating individually. In coalition, also the problem of how to allocate profit rationally for each IPP should also be solved. In this paper, we discuss the cooperation of IPPs in retail market and give a formulation about the calculation of IPPs profits. After that, based on Game theory, we propose a scheme to decide the profit allocation of each IPP in the coalitions rationally and impartially. (author)

The privatisation of non-custodial measures: an uneasy balance between legitimacy and immediacy

OpenAIRE

Alison Hogg

2012-01-01

All developed countries with few exceptions are facing problems related to prison overpopulation and non-custodial measures are marketed as the solution. The public’s involvement and endorsement of non-custodial measures is imperative and the success of these measures will depend upon the contribution of the private sector. The private for-profit and non-profit sectors’ involvement in this area is not new and unlikely to decrease; however, the public sector must be the one to iden...

Development of non-intrusive monitoring techniques - ESDRED and TEM projects at Mont Terri and the Grimsel test site

International Nuclear Information System (INIS)

Breen, B.; Johnson, M.; Frieg, B.; Blechschmidt, I.; Manukyan, E.; Marelli, S.; Maurer, H.R.

2008-01-01

The EC Integrated Project, IP ESDRED (Engineering Studies and Demonstration of Repository Designs) was commissioned to establish a sound technical basis for demonstrating the safety of disposing of spent fuel and long-lived radioactive wastes in deep geological formations and to underpin the development of a common European view on the main issues related to the management and disposal of radioactive waste. The in situ development of non-intrusive monitoring techniques is included within the programme as an important component of the overall ESDRED programme. Monitoring will play an important role in providing information to the repository operator and to society in general and to support decision-making about if and when, to move from one phase to the next. The challenges, when constructing engineered barrier systems (EBS) to isolate the waste, is the ability to monitor the waste and the barriers, once isolated. Conventional monitoring systems depend upon wires or cable s to transfer information from the monitoring sensors outside the barriers. Monitoring sensors also have a limited lifetime and new sensors cannot be emplaced without disturbing the barrier. The development of non-intrusive monitoring systems which do not rely upon 'hard-wired' connection, thus providing the opportunity for continued monitoring after isolation. The ESDRED partners developed a programme utilising cross-hole seismic tomography to monitor an experimental demonstration by Nagra at Mont Terri Underground Research Laboratory (URL). The work programme includes PhD studies to conduct full seismic waveform analysis and to develop algorithms to address natural anisotropy in the Opalinus clay at Mont Terri. Following on from the ESDRED developments, some of ESDRED partner organisations identified a further opportunity for developing in situ monitoring techniques utilising the construction and testing programme of a low pH shotcrete plug being constructed in granite at the Grimsel Test Site

Audits contribute to pride, productivity and profit

International Nuclear Information System (INIS)

White, Q.

1984-01-01

The object of this writing is to demonstrate that audits (in general) when used as a ''management tool' can contribute to pride, productivity, and profit. The goal of ''pride'' achievement is demonstrated through the use of techniques developed from behavioral sciences. Discussed is dealing with people and their basic needs. This is intended to point out the fact that satisfying individual needs and concerns is the first step to achieving the goals of pride, productivity, and profit. Also discussed are the basic needs of safety (security), social, ego/esteem, and self-fulfillment as well as providing some basic techniques of auditing which will help assure general satisfaction of these needs. Also noted are reporting methods. The goal of ''productivity'' is approached by demonstrating that objectives must be clear and workable. Objectives must be translated into specific action and that action must be compatible with the overall company objectives. All objectives must be known and understood by those affected. Consideration must be given to men, money, and machines (present technology). All of the objectives must also be weighed against external constraints. The goal of ''profit'' then becomes the product of a combination of ''pride'' and ''productivity''. Audits must be cost conscious. Value engineer the problem, the cause, and the solution. Discussion continues with quality cost programs briefly indicating that ''Q'' costs could be considered a type of audit. Identifying deficiencies and weaknesses, then correcting them, contributes to profit. Increased pride and productivity contributes to profit. Consider the employee's awareness and commitment for doing a good job when auditing

Profitability and occupational injuries in U.S. underground coal mines.

Science.gov (United States)

Asfaw, Abay; Mark, Christopher; Pana-Cryan, Regina

2013-01-01

Coal plays a crucial role in the U.S. economy yet underground coal mining continues to be one of the most dangerous occupations in the country. In addition, there are large variations in both profitability and the incidence of occupational injuries across mines. The objective of this study was to examine the association between profitability and the incidence rate of occupational injuries in U.S. underground coal mines between 1992 and 2008. We used mine-specific data on annual hours worked, geographic location, and the number of occupational injuries suffered annually from the employment and accident/injury databases of the Mine Safety and Health Administration, and mine-specific data on annual revenue from coal sales, mine age, workforce union status, and mining method from the U.S. Energy Information Administration. A total of 5669 mine-year observations (number of mines×number of years) were included in our analysis. We used a negative binomial random effects model that was appropriate for analyzing panel (combined time-series and cross-sectional) injury data that were non-negative and discrete. The dependent variable, occupational injury, was measured in three different and non-mutually exclusive ways: all reported fatal and nonfatal injuries, reported nonfatal injuries with lost workdays, and the 'most serious' (i.e. sum of fatal and serious nonfatal) injuries reported. The total number of hours worked in each mine and year examined was used as an exposure variable. Profitability, the main explanatory variable, was approximated by revenue per hour worked. Our model included mine age, workforce union status, mining method, and geographic location as additional control variables. After controlling for other variables, a 10% increase in real total revenue per hour worked was associated with 0.9%, 1.1%, and 1.6% decrease, respectively, in the incidence rates of all reported injuries, reported injuries with lost workdays, and the most serious injuries reported

Profitability and occupational injuries in U.S. underground coal mines☆

Science.gov (United States)

Asfaw, Abay; Mark, Christopher; Pana-Cryan, Regina

2015-01-01

Background Coal plays a crucial role in the U.S. economy yet underground coal mining continues to be one of the most dangerous occupations in the country. In addition, there are large variations in both profitability and the incidence of occupational injuries across mines. Objective The objective of this study was to examine the association between profitability and the incidence rate of occupational injuries in U.S. underground coal mines between 1992 and 2008. Data and method We used mine-specific data on annual hours worked, geographic location, and the number of occupational injuries suffered annually from the employment and accident/injury databases of the Mine Safety and Health Administration, and mine-specific data on annual revenue from coal sales, mine age, workforce union status, and mining method from the U.S. Energy Information Administration. A total of 5669 mine-year observations (number of mines × number of years) were included in our analysis. We used a negative binomial random effects model that was appropriate for analyzing panel (combined time-series and cross-sectional) injury data that were non-negative and discrete. The dependent variable, occupational injury, was measured in three different and non-mutually exclusive ways: all reported fatal and nonfatal injuries, reported nonfatal injuries with lost workdays, and the ‘most serious’ (i.e. sum of fatal and serious nonfatal) injuries reported. The total number of hours worked in each mine and year examined was used as an exposure variable. Profitability, the main explanatory variable, was approximated by revenue per hour worked. Our model included mine age, workforce union status, mining method, and geographic location as additional control variables. Results After controlling for other variables, a 10% increase in real total revenue per hour worked was associated with 0.9%, 1.1%, and 1.6% decrease, respectively, in the incidence rates of all reported injuries, reported injuries with lost

Tradeoff between User Quality-Of-Experience and Service Provider Profit in 5G Cloud Radio Access Network

Directory of Open Access Journals (Sweden)

Mahbuba Afrin

2017-11-01

Full Text Available In recent years, the Cloud Radio Access Network (CRAN has become a promising solution for increasing network capacity in terms of high data rates and low latencies for fifth-generation (5G cellular networks. In CRAN, the traditional base stations (BSs are decoupled into remote radio heads (RRHs and base band units (BBUs that are respectively responsible for radio and baseband functionalities. The RRHs are geographically proximated whereas the the BBUs are pooled in a centralized cloud named BBU pool. This virtualized architecture facilitates the system to offer high computation and communication loads from the impetuous rise of mobile devices and applications. Heterogeneous service requests from the devices to different RRHs are now sent to the BBUs to process centrally. Meeting the baseband processing of heterogeneous requests while keeping their Quality-of-Service (QoS requirements with the limited computational resources as well as enhancing service provider profit is a challenging multi-constraint problem. In this work, a multi-objective non-linear programming solution to the Quality-of-Experience (QoE and Profit-aware Resource Allocation problem is developed which makes a trade-off in between the two. Two computationally viable scheduling algorithms, named First Fit Satisfaction and First Fit Profit algorithms, are developed to focus on maximization of user QoE and profit, respectively, while keeping the minimum requirement level for the other one. The simulation environment is built on a relevant simulation toolkit. The experimental results demonstrate that the proposed system outperforms state-of-the-art works well across the requests QoS, average waiting time, user QoE, and service provider profit.

Influence of 4-H Horse Project Involvement on Development of Life Skills

Science.gov (United States)

Anderson, K. P.; Karr-Lilienthal, L.

2011-01-01

Four-H horse project members who competed in non-riding horse contests were surveyed to evaluate the influence of their horse project participation on life-skill development. Contests in which youth competed included Horse Bowl, Demonstrations, Public Speaking, and Art. Youth indicated a positive influence on both life-skill development and horse…

Cost-volume-profit and net present value analysis of health information systems.

Science.gov (United States)

McLean, R A

1998-08-01

The adoption of any information system should be justified by an economic analysis demonstrating that its projected benefits outweigh its projected costs. Analysis differ, however, on which methods to employ for such a justification. Accountants prefer cost-volume-profit analysis, and economists prefer net present value analysis. The article explains the strengths and weaknesses of each method and shows how they can be used together so that well-informed investments in information systems can be made.

A social work study on quality on quality of physical education programs in primary schools: A case study of governmental and non-for-profit schools in city of Esfahan, Iran

Directory of Open Access Journals (Sweden)

Allahyar Arabmomeni

2013-03-01

Full Text Available Physical education is one of the most important parts of schoolchildren studies and it could influence of social and academic performance of children, significantly. This paper studies physical education among schoolchildren who attend elementary schools in city of Esfahan, Iran over for the educational calendar of 2010-2011. The study selects 52 schools as sample, 18 non-for-profit and 34 governmental schools and half of them belong to female students. The results of this study indicate that physical education has a somewhat better quality in non-for-profit educational system compared with governmental ones although this difference is not statistically significance (P<0.05. In our survey, ten percent of time, physical education was performed poorly, twenty five percent was in average condition, forty eight percent was in good condition and seventeen percent was in excellent condition.

Profit maximization with customer satisfaction control for electric vehicle charging in smart grids

Directory of Open Access Journals (Sweden)

Edwin Collado

2017-05-01

Full Text Available As the market of electric vehicles is gaining popularity, large-scale commercialized or privately-operated charging stations are expected to play a key role as a technology enabler. In this paper, we study the problem of charging electric vehicles at stations with limited charging machines and power resources. The purpose of this study is to develop a novel profit maximization framework for station operation in both offline and online charging scenarios, under certain customer satisfaction constraints. The main goal is to maximize the profit obtained by the station owner and provide a satisfactory charging service to the customers. The framework includes not only the vehicle scheduling and charging power control, but also the managing of user satisfaction factors, which are defined as the percentages of finished charging targets. The profit maximization problem is proved to be NPcomplete in both scenarios (NP refers to “nondeterministic polynomial time”, for which two-stage charging strategies are proposed to obtain efficient suboptimal solutions. Competitive analysis is also provided to analyze the performance of the proposed online two-stage charging algorithm against the offline counterpart under non-congested and congested charging scenarios. Finally, the simulation results show that the proposed two-stage charging strategies achieve performance close to that with exhaustive search. Also, the proposed algorithms provide remarkable performance gains compared to the other conventional charging strategies with respect to not only the unified profit, but also other practical interests, such as the computational time, the user satisfaction factor, the power consumption, and the competitive ratio.

The profitability of Norwegian salmon farming companies : a study of profitability variation

OpenAIRE

Eilertsen, Bendik Foss; Hui, Erik

2015-01-01

The conditions in the Norwegian salmon farming industry are constantly changing. Locally and globally, regulations, consolidation and technological advancements are some of the factors having a deep impact on the current industry. To ensure competitiveness, it is essential to emphasise on profitability and taking the correct strategic decisions. The objective of this thesis is to indicate what may cause variation in profitability in the current Norwegian salmon farming industry...

Natural gas projects in the developing world: An empirical evaluation of merits, obstacles, and risks

Science.gov (United States)

Mor, Amit

Significant amounts of natural gas have been discovered in developing countries throughout the years during the course of oil exploration. The vast majority of these resources have not been utilized. Some developing countries may benefit from a carefully planned utilization of their indigenous resources, which can either be exported or used domestically to substitute imported or exportable fuels or feedstock. Governments, potential private sector investors, and financiers have been searching for strategies to promote natural gas schemes, some of which have been in the pipeline for more than two decades. The purpose of this thesis is to identify the crucial factors determining the success or failure of launching natural gas projects in the developing world. The methodology used to evaluate these questions included: (1) establishing a representative sample of natural gas projects in developing countries that were either implemented or failed to materialize during the 1980-1995 period, (2) utilizing a Probit limited dependent variable econometric model in which the explained variable is project success or failure, and (3) choosing representing indicators to reflect the assumed factors affecting project success. The study identified two conditions for project success: (1) the economic viability of the project and (2) securing financing for the investment. The factors that explain the ability or inability of the sponsors to secure financing were: (1) the volume of investment that represented the large capital costs of gas transportation, distribution, and storage, (2) the level of foreign exchange constraint in the host country, and (3) the level of development of the country. The conditions for private sector participation in natural gas projects in developing countries were identified in the study by a Probit model in which the explained variable was private sector participation. The results showed that a critical condition for private sector participation is the

Business process projection in relation to the internationalization of the external environment of industrial companies

Directory of Open Access Journals (Sweden)

Váchal Jan

2017-01-01

Full Text Available Highly intensive internalization of the world economy requires the business sector to have different view of strategic management and decision making, together with the quality and content of business processes. Changes in the environment of enterprises significantly influence their function and behaviour, causing a need to significantly change enterprise architecture, including the design of development strategies. The paper focuses on analysing the processes of industrial enterprises, dealing with their importance and profit, classified by size. The result revealed that process activities, such as input logistics and marketing, are dominant in micro-enterprises, and such activities are important in profitable enterprises. In middle-sized enterprises, there is a more significant difference between marketing/sales and services without any relations to profit. However, there is a requirement to intensify these activities in non-profitable enterprises. Large enterprises revealed a significant influence of the scientific and technological development and also, to a lesser extent, of marketing, sales and purchase. Non-profitable enterprises should also focus on improving the quality of such processes.

«Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation

OpenAIRE

Jack M. MINTZ

1982-01-01

The object of this study is to answer two questions related to the design of profit taxes when taking into account riskiness of firms. The first question is the following: leaving aside general equilibrium effects of taxation on the interest rate and risk premia faced by firms, would a cash flow tax be neutral with respect to the investment decisions made by firms. The second question to be considered is whether profit tax rates should vary across industries because of different degrees of ri...

Profits in reverse? An examination of the decisive factors for reverse supply chain profitability

DEFF Research Database (Denmark)

Larsen, Samuel; Jacobsen, Peter

2015-01-01

Although the concept of the reverse supply chain (RSC) is not unknown in industry, an inhibitor for its successful use is low (or no) profitability. A research challenge is investigating ways to establish the RSC as a profit-creating center in the organization. This paper contributes...

Selecting a Web Conferencing Solution. A Case Study for a Non-Profit Organization.

OpenAIRE

Botchkarev, Alexei

2013-01-01

Web conferencing has been acknowledged as a valuable organizational resource. Diverse geographically dispersed project teams gain benefits from real time online collaboration, e-learning and document sharing. Web conferencing tools have entered the mainstream of business applications and multiple vendors offer over 100 different types and systems. This presentation is showcasing an approach to defining business requirements and selecting a web conferencing tool for a local chapter of a non-pr...

The relationship of CSR and the business profit: can the most responsible companies be more profitable?

Directory of Open Access Journals (Sweden)

Antonio Miguel Gil Salmerón

2016-10-01

Full Text Available Persistent financial crisis and the cases of corruption afflicting Spain have broken the trust of society that forcefully demands an ethical, responsible and sustainable management of organizations, which are not immune to environmental problems. The effects of globalization, the introduction of tecnoestructura as a management model, technological and socio-economic changes have reshaped the cultural, management and ownership system of the current company, the company nowadays is transferred the responsibility to combine growth and competitiveness with social development and environmental improvement. This reconfiguration of business management model is implemented with the introduction of Corporate Social Responsibility (CSR in the strategic plans of the companies with the purpose of achieving a competitive advantage. The question is: can the most responsible companies be more profitable? The introduction of CSR in the organizational culture of the companies involved as a vector, accelerates the profitability of the companies that apply it: the higher level of CSR used, the more profitable the companies are. These conclusions are determined from a linear regression analysis comparing the ROA –return on assets– to CSR levels in a hundred companies with higher levels of sustainability that operate in Spain, according to a survey published in 2014 by the Monitor business Corporate Reputation (Merco

Corporate tax base erosion and profit shifting out of the Czech Republic

Czech Academy of Sciences Publication Activity Database

Janský, Petr; Kokeš, O.

2015-01-01

Roč. 27, č. 4 (2015), s. 537-546 ISSN 1463-1377 R&D Projects: GA TA ČR(CZ) TD020039; GA ČR GA15-24642S Institutional support: RVO:67985998 Keywords : corporate tax base erosion * Czech Republic * profit shifting Subject RIV: AH - Economics Impact factor: 0.548, year: 2015

Computational Approach to Profit Optimization of a Loss-Queueing System

Directory of Open Access Journals (Sweden)

Dinesh Kumar Yadav

2010-01-01

Full Text Available Objective of the paper is to deal with the profit optimization of a loss queueing system with the finite capacity. Here, we define and compute total expected cost (TEC, total expected revenue (TER and consequently we compute the total optimal profit (TOP of the system. In order to compute the total optimal profit of the system, a computing algorithm has been developed and a fast converging N-R method has been employed which requires least computing time and lesser memory space as compared to other methods. Sensitivity analysis and its observations based on graphics have added a significant value to this model.

Public ownership helps boost HMOs' profits.

Science.gov (United States)

Kenkel, P J

1992-05-04

Health maintenance organizations have found that the route to faster growth and better profitability may be turning into a for-profit business and issuing stock. For the past five years, such organizations have generally outperformed their older, not-for-profit counterparts that rely on debt to fuel growth. Since 1988, HMOs have completed 48 stock and debt offerings, raising $3.6 billion.

Bioenergy Project Development and Biomass Supply

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

Modern biomass, and the resulting useful forms of bioenergy produced from it, are anticipated by many advocates to provide a significant contribution to the global primary energy supply of many IEA member countries during the coming decades. For non-member countries, particularly those wishing to achieve economic growth as well as meet the goals for sustainable development, the deployment of modern bioenergy projects and the growing international trade in biomass-based energy carriers offer potential opportunities.

The determinants of Bank Profitability: Does Liquidity Creation matter?

OpenAIRE

Ahmad Sahyouni; Man Wang

2018-01-01

Using a panel data set of 4995 banks across 11 developed and emerging countries during the period (2011-2015), this report analyses the amount of liquidity created by banks, how liquidity creation, bank-specific and the macroeconomic factors affecting bank profitability. The results show evidence of increased creation of liquidity over the period. By applying the panel data fixed effect technique, banks that create more liquidity, are set up to have lower profitability. As well as, Asset mana...

Portfolio Management in Non-Profit Organizations : The Case of Groningen's Municipality

NARCIS (Netherlands)

Kleersnijder, Bert; Berghout, Egon; Castelnovo, W; Ferrari, E

2011-01-01

The purpose of this research is to develop a method to support governing the information function, and in particular, the planning and prioritization of IT projects. Groningen's municipality serves as a case study organization. The core of the methodology consists of the 'Hourglass', which provides

Profit-driven drug testing.

Science.gov (United States)

Collen, Mark

2012-01-01

Random drug testing of people being treated for chronic pain has become more common. Physicians may drug test patients on opioid therapy as a result of concerns over prosecution, drug misuse, addiction, and overdose. However, profit motive has remained unexplored. This article suggests profits also drive physician drug-testing behavior and evidence is offered, including an exploration of Medicare reimbursement incentives and kickbacks for drug testing.

Attractiveness Evaluation of Investment in Wind Energy Projects

Directory of Open Access Journals (Sweden)

Paulius Rudzkis

2012-07-01

Full Text Available Last decade as prices of fossil energy resources were almost constantly going upwards, increasing flow of investments is directed to renewable energy resources. Development and application of green energy became one of priority objectives in many countries. While in the context of wind energy production Lithuania lags behind the EU average, its potential of wind energy usage has great perspective. In this article using random processes, cost-benefit and financial analysis, attractiveness of investment in wind energy projects is examined. Given the stochastic nature of wind energy and by looking into investment profitableness and risk factors, effectiveness of wind turbine is evaluated. Analysis showed that wind energy projects could be considered as having high profit-to-risk factor and should generate significant interest of investment community.

Strategy Development of CV. Gamma Citra Mandiri (Kaospolos) in Order to Increase Customer and Profit

OpenAIRE

Elfasa, Andy; Hamsal, Mohammad

2013-01-01

The study aims to develop business strategy that can support KaosPolos in getting the customer and growing a business is run, so that the profit earned can also be increased, Study conducted in 2013 at KaosPolos that located in South Tangerang city. The authors propose the business strategy using tools as Generic Competitive Strategy, Business Model Canvas, and Business Diamond Strategy. the implementation of business solutions is divided into two programs, which is short-term and long-term p...

Sinister synergies : how competition for unregulated profit causes blackouts

International Nuclear Information System (INIS)

Wilson, J.

2005-01-01

This white paper examined the effects of deregulation on electricity system reliability and demonstrated that the pursuit of unregulated profit has increased blackout risk. It was suggested that although deregulation works well in some areas, experts, studies and experience have shown that the deregulation of the electricity system has failed. The make-up of the electricity system was discussed, as well as the importance of the system to security, safety, health and economic well-being. It was suggested that higher costs and the need for greater profits have pushed deregulated power producers to cut costs drastically and to invest where high, short-term returns are more likely, rather than focusing on reasonable long-term returns with reasonable cost savings and reliability. In addition, the complexity of deregulated electricity markets has afforded participants many opportunities to manipulate and cut corners to increase profits. It was suggested that higher costs and the need for higher profits have combined with deregulated market conditions to provide motives and opportunities for a culture of bad behavior. This has cost consumers billions of dollars and resulted in increased blackout risk. It was noted that there have also been significant cut-backs in training, maintenance and rehabilitation, as well as in research. There has been a large increase in the complexity of deregulated systems because of increased numbers of participants, transactions and relationships, which has led to the introduction of new systems without appropriate testing, pilot projects, risk management, gradual implementation and backup procedures. It was concluded that an independent investigation should be carried out, and that a major study is needed to examine deregulated environments. 31 refs

The Financial Performance (Profitability and Corporate Governance Disclosure in the Annual Reports of Listed Companies of Bangladesh

Directory of Open Access Journals (Sweden)

Abdur Rouf

2011-12-01

Full Text Available This research aims to test empirically the relationship between the Financial Performances (Profitability and the level of Corporate Governance Disclosure (CGD by the listed non-financial companies in Bangladesh. Data are taken from annual reports of the listed companies in the 2007. This paper is based on a sample of 94 listed companies and Used OLS as a method of estimation. The extent of corporate governance disclosure level is measured using 40 items of information and financial performance (profitability is measured by return on assets (ROA. Using an unweighted approach for measuring corporate governance disclosure, this approach is most appropriate when no importance is given to any specific user-groups. After establishing the disclosure index, a scoring sheet was developed to assess the extent of corporate governance disclosures. The result shows that the Financial Performances (Profitability and Board Audit Committee are positively correlated with the level of Corporate Governance Disclosure (CGD. Percentage of Equity Owned by the Insiders is negatively associated with the Corporate Governance Disclosure. The study provides empirical evidence to policy makers and regulators in South Asia.

The importance of working capital management for hospital profitability: evidence from bond-issuing, not-for-profit U.S. hospitals.

Science.gov (United States)

Rauscher, Simone; Wheeler, John R C

2012-01-01

Increased financial pressures on hospitals have elevated the importance of working capital management, that is, the management of current assets and current liabilities, for hospitals' profitability. Efficient working capital management allows hospitals to reduce their holdings of current assets, such as inventory and accounts receivable, which earn no interest income and require financing with short-term debt. The resulting cash inflows can be reinvested in interest-bearing financial instruments or used to reduce short-term borrowing, thus improving the profitability of the organization. This study examines the relationship between hospitals' profitability and their performance at managing two components of working capital: accounts receivable, measured in terms of hospitals' average collection periods, and accounts payable, measured in terms of hospitals' average payment periods. Panel data derived from audited financial statements for 1,397 bond-issuing, not-for-profit U.S. hospitals for 2000-2007 were analyzed using hospital-level fixed-effects regression analysis. The results show a negative relationship between hospitals' average collection period and profitability. That is, hospitals that collected on their patient revenue faster reported higher profit margins than did hospitals that have larger balances of accounts receivable outstanding. We also found a negative relationship between hospitals' average payment period and their profitability. Hospital managers did not appear to delay paying their vendors. Rather, the findings indicated that more profitable hospitals paid their suppliers faster, possibly to avoid high effective interest rates on outstanding accounts payable, whereas less profitable hospitals waited longer to pay their bills. The findings of this study suggest that working capital management indeed matters for hospitals' profitability. Efforts aimed at reducing large balances in both accounts receivable and accounts payable may frequently be

20 CFR 435.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations...

15 CFR 14.26 - Non-Federal audits.

Science.gov (United States)

2010-01-01

... FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

22 CFR 518.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including hospitals) shall...

Deliberations of the 29. of December 2010 bearing opinion of the order project setting electricity purchase conditions; Deliberation du 29 decembre 2010 portant avis sur le projet d'arrete fixant les conditions d'achat de l'electricite produite par les installations utilisant a titre principal l'energie degagee par la combustion de matieres non fossiles d'origine vegetale ou animale telles que visees au 4 de l'article 2 du decret n 2000-1196 du 6 decembre 2000

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-07-01

This document reports deliberations of the Energy Regulation Commission about purchase conditions of electricity produced by installations using mainly the energy released by the combustion of vegetal or animal non fossil materials. As this project aims at decreasing by 3,6% the current purchase tariffs, this document discusses the profitability analysis of projects of more than 5 MW for which the projected decrease still leaves some profitability margin. It comments the case of projects from 1 to 5 MW aimed at supplying sawmills with heat, comments the possible adoption of a winter-summer pricing principle and the impact of the tariff structure on public service expenses

Risk and profitability of animal and crop production in Slovak farms

Directory of Open Access Journals (Sweden)

Marián Tóth

2017-10-01

Full Text Available The paper focuses on profitability and risk of crop and animal production based on an analysis of farms operating in Slovak Republic. The individual farm data used for the analysis are from the database of Ministry of Agriculture and Rural Development of the Slovak Republic. For our analysis, data were selected according to the farm production orientation to the subset of crop farms and animal farms. The selecting criterion for production orientation was the percentage share of revenues from crop production, or revenues from animal production from the overall revenues from own products and services. We analyse profitability of farms divided into groups based on the type of production into crop and animal farms (according to the share in sales from crop or animal production. Using descriptive statistics and portfolio theory we simulate the total farm profitability and volatility of animal and crop production in Slovakia. The modified Markowitz portfolio theory approach was used to estimate the total risk of portfolios of crop and animal farms. Based on the results we conclude that in the long run crop farms are profitable and profit from crop production is used to cover the losses from animal production in mixed farms. Farms focused on animal production only are efficient and profitable, but the profitability is lower in comparison with crop farms. Animal farms results are less volatile than crop farms. Large farms tend to production with lower value added and can generate enough profit for the owner.

Improving profitability in a grassroots refinery

Energy Technology Data Exchange (ETDEWEB)

Coombs, T. [Star Petroleum Refining Co. Ltd. (Thailand); Kennedy, P.; Bhargava, S. [KBC Process Technology Ltd. (United Kingdom)

1999-05-01

Actions taken to maximise profit at the Star Refinery in Thailand are described. The company made good use of the Profit Improvement Programme (PIP) (which specialises in refinery economics) and the way in which PIP addressed the problem and the benefits derived therefrom is the nub of this paper. The efforts appear to have been more than satisfactory from the aspect of increasing profit margins. (UK)

Impact of robotic operative efficiency on profitability.

Science.gov (United States)

Geller, Elizabeth J; Matthews, Catherine A

2013-07-01

We sought to determine the impact of robotic operative efficiency on profitability and assess the impact of secondary variables. Financial data were collected for all robotic cases performed for fiscal years 2010 (FY10) and 2011 (FY11) at University of North Carolina at Chapel Hill, and included 9 surgical subspecialties. Profitability was defined as a positive operating income. From July 2009 through June 2011, 1295 robotic cases were performed. Robotic surgery was profitable in both fiscal years, with an operating income of $386,735 in FY10 and $822,996 in FY11. In FY10, urogynecology and pediatric surgery were the only nonprofitable subspecialties. In FY11, all subspecialties were profitable. Profitability was associated with case time, payor mix, and procedure type (all P profitability regardless of surgical specialty. Copyright © 2013 Mosby, Inc. All rights reserved.

34 CFR 74.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including hospitals) shall be subject to...

40 CFR 30.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

38 CFR 49.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

Assessment of the expected construction company’s net profit using neural network and multiple regression models

Directory of Open Access Journals (Sweden)

H.H. Mohamad

2013-09-01

This research aims to develop a mathematical model for assessing the expected net profit of any construction company. To achieve the research objective, four steps were performed. First, the main factors affecting firms’ net profit were identified. Second, pertinent data regarding the net profit factors were collected. Third, two different net profit models were developed using the Multiple Regression (MR and the Neural Network (NN techniques. The validity of the proposed models was also investigated. Finally, the results of both MR and NN models were compared to investigate the predictive capabilities of the two models.

78 FR 11164 - Policy on Contractor Profits

Science.gov (United States)

2013-02-15

... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Policy on Contractor Profits AGENCY... Authorization Act for Fiscal Year 2013. Section 804, Department of Defense Policy on Contractor Profits... modifications to such guidelines that are necessary to ensure an appropriate link between contractor profit and...

'ISL pattern reserve requirements for today's spot price,' or 'how many in-place pounds are needed for a mining pattern to be profitable in today's market'

International Nuclear Information System (INIS)

Anthony, H.L.

2000-01-01

Recent uranium spot market values place additional burdens on the geologist and project manager to identify mineralized ore that will yield a profitable return on investment to the mining venture and its investors. The author reviews the various cost components that comprise the total work effort required to produce uranium via ISL methods to arrive at a suitable ore grade that will guarantee profitably. Amortization of costs based on recent expenditures for typical ISL operations are used in conjunction with wellfield development, operating and restoration costs to determine the ore value required to show a positive return on investment. (author)

Applying the prudence principle in non-profit organizations and financial institutions

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

Full Text Available The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing Regulation to the Accounting Act No. 563/1991. The paper also provides tables where the creation and use of impairments and provisions in the above-mentioned organizations is compared with how business companies proceed in creating impairments and provisions. The key legislation standardizing accounting in the Czech Republic is the Accounting Act No. 563/1991, as amended, which stipulates the general accounting principles, the so-called accounting philosophy. The accounting is built around the general accounting principles, which are perceived as the pillars of accounting. Even though they are not stipulated in any particular law, they are legally enforceable and their ignorance can be sanctioned. The general accounting principles represent a set of rules to be observed in keeping the accounting books, preparing the accounting reports and submitting the accounting reports to users. The keystone accounting principle is the principle of true and fair refl ection of facts the essential goal of which is to report in the fi nancial statement actual assets and the fi nancial position of the accounting unit with an essential focus on reporting events that occurred during the accounting period with respect to their content.

Working Capital Efficiency and Firm Profitability – Nigeria and Kenya

OpenAIRE

Lucian J. Pitt

2014-01-01

The primary purpose of this study is to understand the differences in the relationship between working capital management efficiency, working capital investment decisions and working capital finance decisions and the profitability of firms within the context of two African developing economies, Kenya and Nigeria. The study finds that there is a significant difference in the relationship between the firm’s profitability and the working capital variables which suggests different challenges for ...

FACTORS WHICH INFLUENCE THE PROFITABILITY, AN IMPORTANT QUALITY SYNTHETIC INDICATOR OF THE COMPANIES FROM TOURISM

Directory of Open Access Journals (Sweden)

SANDA GHEORGHE GABRIEL

2014-08-01

Full Text Available The tourist activity is numbered among those phenomena which have been imposed globally, the special development of it being one of the characteristic features of our century, and especially of the second half of it. The goal of any travel company is to obtain profit, performing economic activities in terms of economic profitability. We can talk about the profitability of an activity when the effects are of the nature of the net income, profit. We can speak of efficiency when the effects are of the nature of economies. The concept of profitability must be delimited as economic and theoretical concept, which involves the capacity of a system to produce useful economic effects and measure profitability which is carried out by comparing the effects with the effort[1]. The purpose of the use of profitability varies according to the organizational levels of the economy, interests which pursue the place where the action takes place. Given the evolution of the global tourism, tourism activity is among the few large-scale phenomena, which are essential for the welfare of each of us. Any travel agency, in order to be profitable, it must have an effective manager to manage all resources, human, financial and material in order to obtain a result at least lucrative, with which you can develop your business and thrive on the tourist market. The research on tourism phenomenon integrates a broad thematic area, from defining its place in the development strategy to highlighting the determinants, the development fluctuations and the manifestation forms of coordinates and market mechanisms and evaluating its impact on economic, social, cultural, environmental and political area.

Supply chain collaboration: A Game-theoretic approach to profit allocation

Energy Technology Data Exchange (ETDEWEB)

Ponte, B.; Fernández, I.; Rosillo, R.; Parreño, J.; García, N.

2016-07-01

Purpose: This paper aims to develop a theoretical framework for profit allocation, as a mechanism for aligning incentives, in collaborative supply chains. Design/methodology/approach: The issue of profit distribution is approached from a game-theoretic perspective. We use the nucleolus concept. The framework is illustrated through a numerical example based on the Beer Game scenario. Findings: The nucleolus offers a powerful perspective to tackle this problem, as it takes into consideration the bargaining power of the different echelons. We show that this framework outperforms classical alternatives. Research limitations/implications: The allocation of the overall supply chain profit is analyzed from a static perspective. Considering the dynamic nature of the problem would be an interesting next step. Practical implications: We provide evidence of drawbacks derived from classical solutions to the profit allocation problem. Real-world collaborative supply chains need of robust mechanisms like the one tackled in this work to align incentives from the various actors. Originality/value: Adopting an efficient collaborative solution is a major challenge for supply chains, since it is a wide and complex process that requires an appropriate scheme. Within this framework, profit allocation is essential.

Supply chain collaboration: A Game-theoretic approach to profit allocation

International Nuclear Information System (INIS)

Ponte, B.; Fernández, I.; Rosillo, R.; Parreño, J.; García, N.

2016-01-01

Purpose: This paper aims to develop a theoretical framework for profit allocation, as a mechanism for aligning incentives, in collaborative supply chains. Design/methodology/approach: The issue of profit distribution is approached from a game-theoretic perspective. We use the nucleolus concept. The framework is illustrated through a numerical example based on the Beer Game scenario. Findings: The nucleolus offers a powerful perspective to tackle this problem, as it takes into consideration the bargaining power of the different echelons. We show that this framework outperforms classical alternatives. Research limitations/implications: The allocation of the overall supply chain profit is analyzed from a static perspective. Considering the dynamic nature of the problem would be an interesting next step. Practical implications: We provide evidence of drawbacks derived from classical solutions to the profit allocation problem. Real-world collaborative supply chains need of robust mechanisms like the one tackled in this work to align incentives from the various actors. Originality/value: Adopting an efficient collaborative solution is a major challenge for supply chains, since it is a wide and complex process that requires an appropriate scheme. Within this framework, profit allocation is essential.

Medium-term load forecasting and wholesale transaction profitability

International Nuclear Information System (INIS)

Selker, F.K.; Wroblewski, W.R.

1996-01-01

The volume of wholesale transactions quoted at firm prices is increasing. The cost, and thus profitability, of serving these contracts strongly depends upon native load during the time of delivery. However, transactions extend beyond load forecasts based on weather information, and long-term resource planning forecasts of load peaks and energy provide inadequate detail. To address this need, Decision Focus Inc. (DFI) and Commonwealth Edison (ComEd) developed a probabilistic, medium-term load forecasting capability. In this paper the authors use a hypothetical utility to explore the impact of uncertain medium-term loads on transaction profitability

The strategic value of customer profitability analysis

NARCIS (Netherlands)

Raaij, van E.M.

2005-01-01

Purpose – The aim of the paper is to show how intelligence emanating from customer profitability analysis (CPA) can help improve strategic marketing planning. Insights into the profitability of individual customers, as well as the distribution of profitability across the customer base, can lead to

RELATION OF DRILLING CAPACITY TO MARKET AND PROFIT

Directory of Open Access Journals (Sweden)

Mladen Zelenika

1994-12-01

Full Text Available Owner of drilling rigs should employ highly professional officers, who are capable to manage profit-orientated operations at all stages and make accurate analyses of the next three questions: how to deploy drilling crews to achieve the highest financial result; which kinds of equipment are compatible and employable in profitable operations, and how to compute the requirement of each type of equipment, and the number of drilling crews for a defined period and region to have profitable service. This paper introduce an original mathematical model convenient to compute exact values needed for an answer on these three questions. Application of this model is obvious for research of the relationship among: (i performance and cost of available drilling rigs, (ii condition on the market, and (iii estimated profit. Utilization of this model is possible only if records of market conditions' data, and data relating to progress and cost of operations in different conditions are established. These records will facilitate accurate estimation of input parameters' values and computation of output parameters' values using the Mathematical Model. Results of these computation should give basic data Tor precise plan of operation, rentabili-ty, and figures to decide the strategy of Drilling Company's capacity development.

Industrial management- control and profit a technical approach

CERN Document Server

Halevi, Gideon

2014-01-01

This volume presents controlling tools for management in order to be in a position to communicate with control engineers concerning technological decisions. The main objective of manufacturing management is to make profit. However, in traditional manufacturing systems none of the separate stages in the process support this objective. Management is not expert in any of these stages, and therefore is dependent on specific experts at each stage and must follow their decisions. Each stage has its own first priority which is not profit and cost. This means that management does not have real control over these functional stages, nor over the process as a whole. This book presents controlling tools for management in order to allow them to communicate better with the experts of the particular manufacturing stages to reach better results and higher profits. It is shown that most enterprises can improve their efficiency rate by between 25 and 60% by using the tools developed here.

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Directory of Open Access Journals (Sweden)

Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

DETERMINANTS OF BANK PROFITABILITY: EVIDENCE FROM US

OpenAIRE

Cheng, Yinglin; Huang, Yating

2017-01-01

This paper examines the variables that affect bank profitability. We construct a sample of US banks from 2003 to 2015, and use return on assets (ROA) and return on equity (ROE) to measure bank profitability. We find that banks with higher profitability are the banks that have: (1) a higher deposits to total asset ratio, (2) a higher diversification ratio, and (3) higher operational efficiency. We also find that better-capitalized banks tend to be more profitable only when we use ROA as the me...

Development of objectives for the business operations and real estate management of the municipalities. Kuntien liikelaitostoimintojen ja kiinteistoenhoidon tavoitteellinen kehittaeminen

Energy Technology Data Exchange (ETDEWEB)

Kalliomaeki, M [Suomen Kunnallisliitto, Helsinki (Finland)

1987-01-01

In 1986 a research project was started dealing with the development of district heating, water supply and sewerage operations and real estate management of the municipalities. It was carried out as a test operation project in three municipalities: Asikkala, Hollola and Laukaa. It aimed at bringing about resources for a continuous development of the operations. The project ended formally by planning objectives for the year 1988. The development work in the test municipalities goes on. An all-inclusive method of development was applied in the project with the objective to combine theory and practice. The purpose was to find practical means of improving the profitability of the municipalities' district heating operations and real estate management under the prevailing conditions. The form of organisation or the accounting systems were not as such objects for the research but it was found that these do affect the profitability of operations, i.a. through the clarity of motivation and clarity of questions to do with responsibility and authority. According to the research, the applied contents- and profit-oriented control of operations improves the preconditions profitable municipal district heating operations and real estate management. However, the present means of control (planning, accounting and follow-up systems) used in the municipal administrations support an input-oriented type of leadership. For this reason, those rules which control i.a. the staff administration, planning practices, profit follow-up practices, accounting systems and the utilisation and functions of data technology should be developed to support a profit-oriented type of control.

Open pit mining profit maximization considering selling stage and waste rehabilitation cost

Science.gov (United States)

Muttaqin, B. I. A.; Rosyidi, C. N.

2017-11-01

In open pit mining activities, determination of the cut-off grade becomes crucial for the company since the cut-off grade affects how much profit will be earned for the mining company. In this study, we developed a cut-off grade determination mode for the open pit mining industry considering the cost of mining, waste removal (rehabilitation) cost, processing cost, fixed cost, and selling stage cost. The main goal of this study is to develop a model of cut-off grade determination to get the maximum total profit. Secondly, this study is also developed to observe the model of sensitivity based on changes in the cost components. The optimization results show that the models can help mining company managers to determine the optimal cut-off grade and also estimate how much profit that can be earned by the mining company. To illustrate the application of the models, a numerical example and a set of sensitivity analysis are presented. From the results of sensitivity analysis, we conclude that the changes in the sales price greatly affects the optimal cut-off value and the total profit.

For a conditional financing of low carbon risky projects

International Nuclear Information System (INIS)

Meunier, Guy; Ponssard, Jean-Pierre

2016-09-01

Subsidies are extensively used for promoting the deployment of green technologies (renewables, clean development mechanism, electric vehicles...). Such policies may generate high windfall profits: some of the projects that benefited from the subsidies would have been undertaken anyway. The paper formalizes this situation using a simple principal agent framework under adverse selection. The agent may invest or not and obtain some private benefit in case of success. The principal observes both the investment and the eventual success, which generates a social benefit. Under some conditions it is shown that a subsidy paid conditional on failure (and not on success) limits the windfall profit while encouraging a large portfolio of projects to be invested. The relevance of this policy is discussed in the context of facilitating investment for infrastructure for fuel cell electric vehicles. (authors)

Experiences of project developers around CDM projects in South Africa

International Nuclear Information System (INIS)

Thurner, Thomas W.; Varughese, Arun

2013-01-01

Project developers in South Africa are puzzled with the long process of evaluating and registering their CDM projects. In addition to other obstacles, we find that South African big businesses are rather reluctant to engage in any new business activities such as CDM projects and municipalities often lack the necessary flexibility. This offers opportunities for small-scale project developers who spot the opportunities and find creative solutions to overcome these difficulties. - Highlights: • First paper analysing the experience of small project developers in South Africa. • Project developers in South Africa are puzzled with the long process. • South African big businesses are reluctant to engage in CDM projects. • Small-scale project developers spot opportunities and find creative solutions to overcome difficulties. • Also, we saw learning processes of South African administration in support of CDM projects

Applying investment appraisal techniques to assess profitability of franchise purchases as major capital budgeting expenditures

OpenAIRE

Kostritsa, Maria

2014-01-01

This Bachelor’s thesis examines the profitability of an investment project in franchise pur-chase decisions. The study primarily aims at analyzing the investment projects that have al-ready been, or are about to be implemented at Trade House “Europa”, a retail fashion com-pany operating all over Russia. The main objectives of the research are to provide well-grounded suggestions on realizing the investment project, and define further investment rec-ommendations for the company in the form of ...

Financialization and financial profit

Directory of Open Access Journals (Sweden)

Arturo Guillén

2014-09-01

Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

Project alliancing in the offshore industry

International Nuclear Information System (INIS)

Halman, J.I.M.; Braks, B.F.M.

1999-01-01

In this paper the shift towards new types of project organisation within the offshore industry is explained and discussed. Special focus is given to the organisational concept of project alliancing. The principles, structure and culture of a project alliance as applied within the offshore industry are described. In the paper the organisational concept of project alliancing is discussed on its potential to reduce project costs and enhance profits, both for the operator (oil and gas company) as well as for participating contractors. A risk and reward mechanism developed to share project risks and rewards between allied parties is explained for an alliance case. Based upon an in-depth study carried out within a contractor company in the offshore industry the organisational and financial implications of project alliancing are presented. (author)

Incentive Structure of Financing a Project: An Islamic Finance Approach

OpenAIRE

Lone, Fayaz Ahmad; Quadir, Abdul

2017-01-01

Financing is an important component in any project. Without finance, it is impossible to run any project as it is considered the lifeblood of the business. But due to the presence of predetermined rate of interest, economists have provided alternative approach for financing the project. In this paper a model using Profit and Loss Sharing (PLS) system and comparison of it with the conventional financing model is developed. Thrust in this paper is towards establishing a new theoretical reasonin...

Construction Projects Assessment Based on the Sustainable Development Criteria by an Integrated Fuzzy AHP and Improved GRA Model

Directory of Open Access Journals (Sweden)

Seyed Morteza Hatefi

2018-03-01

Full Text Available Due to the increasing population and earth pollution, managing construction and infrastructure projects with less damage to the environment and less pollution is very important. Sustainable development aims at reducing damage to the environment, making projects economical, and increasing comfort and social justice. This study proposes fuzzy analytic hierarchy process (AHP and improved grey relational analysis (GRA to assess construction projects based on the sustainable development criteria. For doing so, sustainable development criteria are first identified in economic, social, and environmental dimensions using literature review, and are then customized for urban construction projects using experts’ opinions. After designing questionnaires and collecting data, fuzzy AHP is used for determining the importance of sustainable development criteria and their subcriteria. Then, improved GRA is employed for assessing six recreational, commercial, and official centers in Isfahan regarding the weights of criteria and subcriteria. The proposed fuzzy AHP-improved GRA help us to prioritize construction projects based on the sustainable development criteria. The results of applying fuzzy AHP show that the weights of economic, social, and environmental criteria are equal to 0.330, 0.321, and 0.349, respectively, which are close to each other. This means that the importance of all three aspects of sustainability is almost equal to each other. Furthermore, “Having profits for the society”, “Increasing social justice”, and “Adherence to environmental policies” are identified as the most important indicators of sustainable development in terms of economic, social, and environmental aspects, respectively. Finally, the results of employing improved GRA determine Negin Chaharbagh recreational and commercial complex as the best project.

A Proactive Approach for Change Management and Control on Construction Projects

OpenAIRE

CHEN, CHAO

2015-01-01

Changes on construction projects present tough and controversial issues. Change is one of the primary reasons for schedule delay and cost overrun, which create negative impact on project performance and profitability. The liability of change and its consequences are major sources of disagreements between project participants, which often lead to disputes or claims.To answer the challenge of change, both industry and academia have developed change management techniques. Many studies have touch...

Scheduling of resource-constrained projects

CERN Document Server

Klein, Robert

2000-01-01

Project management has become a widespread instrument enabling organizations to efficiently master the challenges of steadily shortening product life cycles, global markets and decreasing profit margins. With projects increasing in size and complexity, their planning and control represents one of the most crucial management tasks. This is especially true for scheduling, which is concerned with establishing execution dates for the sub-activities to be performed in order to complete the project. The ability to manage projects where resources must be allocated between concurrent projects or even sub-activities of a single project requires the use of commercial project management software packages. However, the results yielded by the solution procedures included are often rather unsatisfactory. Scheduling of Resource-Constrained Projects develops more efficient procedures, which can easily be integrated into software packages by incorporated programming languages, and thus should be of great interest for practiti...

Sequential Relationship between Profitability and Sustainability: The Case of Migratory Beekeeping

Directory of Open Access Journals (Sweden)

Luciano Pilati

2016-01-01

Full Text Available When beekeeping is managed on a migratory basis, the bee colony produces physical outputs (honey and pollination services on a sequence of forage sites. Forage sites are competitors if their flowering periods overlap, and are complementary otherwise. Viable sequences consist only of complementary forage sites. A part of the bee colony’s production time is spent on each forage site in the period when the crop or wild vegetation covering it is in flower. The total period covered by the sequence of sites, including the base site, must be equal to or less than the duration (365 days of the bee colony’s annual biological cycle. The migratory beekeeper draws up viable sequences of forage sites and calculates their profitability levels. Variations in the profitability of forage sites which alter the composition of the sequence, affecting provision of the non-marketed ecosystem pollination services, impact the biodiversity of the pollinated plants with trickle-down effects on sustainability. In the case of migratory beekeeping, there is, therefore, a sequential relationship between profitability and sustainability.

Fractal profit landscape of the stock market.

Science.gov (United States)

Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

2012-01-01

We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than -q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy.

Profitable tail-end production

Energy Technology Data Exchange (ETDEWEB)

Pinchbeck, R.H.

1997-12-31

This presentation discusses the origins of the present challenge faced in making mature oil fields profitable in the North Sea. It briefly examines the origins of these challenges, which are rooted in the industrial psychology of the North Sea. It develops a methodological formula for the successful re-engineering of inefficiently-run assets, focusing in particular on the personnel management aspects. It identifies some key areas to seek sustainable cost reductions and recognises the importance of renewing the context for investment in tail-end fields. Finally, it speculates about the way in which the learnings developed in the experiences of the last few years will influence the future of the North Sea. 2 refs.

The Charpin report confirms the profitability of nuclear energy

International Nuclear Information System (INIS)

Anon.

2000-01-01

An official report written by 3 experts committed by the French government in may 1999 about the profitability of nuclear energy has been published. In this report 7 scenarios have been compared according to the demand of electricity, the price of gas, the operating life of power plants and the nuclear equipment replacement schedule. If the prices of fossil energies (oil and gas) remain stable, the cheapest scenarios are those based on the non-replacement of nuclear power plants when they reach their maximal operating life. The differences between scenarios are so slight than the uncertainty about the price of gas is enough to make a scenario more profitable than another. The extra-costs of carbon emissions that France will have to face in order to respect the Kyoto agreement, will weigh more in the economic balance than the management of radioactive wastes. (A.C.)

Engaging stakeholder communities as body image intervention partners: The Body Project as a case example.

Science.gov (United States)

Becker, Carolyn Black; Perez, Marisol; Kilpela, Lisa Smith; Diedrichs, Phillippa C; Trujillo, Eva; Stice, Eric

2017-04-01

Despite recent advances in developing evidence-based psychological interventions, substantial changes are needed in the current system of intervention delivery to impact mental health on a global scale (Kazdin & Blase, 2011). Prevention offers one avenue for reaching large populations because prevention interventions often are amenable to scaling-up strategies, such as task-shifting to lay providers, which further facilitate community stakeholder partnerships. This paper discusses the dissemination and implementation of the Body Project, an evidence-based body image prevention program, across 6 diverse stakeholder partnerships that span academic, non-profit and business sectors at national and international levels. The paper details key elements of the Body Project that facilitated partnership development, dissemination and implementation, including use of community-based participatory research methods and a blended train-the-trainer and task-shifting approach. We observed consistent themes across partnerships, including: sharing decision making with community partners, engaging of community leaders as gatekeepers, emphasizing strengths of community partners, working within the community's structure, optimizing non-traditional and/or private financial resources, placing value on cost-effectiveness and sustainability, marketing the program, and supporting flexibility and creativity in developing strategies for evolution within the community and in research. Ideally, lessons learned with the Body Project can be generalized to implementation of other body image and eating disorder prevention programs. Copyright © 2015 Elsevier Ltd. All rights reserved.

CO2-handling: Incomes and risks. Can it be done with profitability?

International Nuclear Information System (INIS)

Lunke, Birger

2006-01-01

Focus on profitability in CO 2 handling can make it commercially interesting and stimulate technological innovation in the area. EOR (Enhanced Oil Recovery) is central to the profitability of carbon capture. Various political and economical aspects are discussed, underlining the need for big investments and a predictable tax regime for the industry to develop

Integrated Profit Model of Rail Transit and Land Development%轨道交通与土地一体化开发的盈利模式探讨

Institute of Scientific and Technical Information of China (English)

薛磊; 杨宇彤; 姜殿斌

2011-01-01

Based on its definition, the possibility and significance of integrated development of rail transit and land is analyzed. This paper takes the theory of "TOD" transit-oriented mode of city development, the theory of land value increment as well as an analysis on rail transportation externality as the theoretic basis for the implementation of integrated development. The land reserve can be controlled by strengthening the management of land demand and increasing government land reserve. Relevant laws and regulations should be formulated. The other essentials of integrated development are summarized as follows: Obtaining the right for integrated development along the line and the land resources for such development, paying attention to enhancing the level of integrated planning, choosing appropriate ways for integrated development, timing of integrated development and major regional development projects, management of developer-owned property and profit distribution. At present, the basic problem is to find a pilot project, to research and formulate proper policies, to establish a suitable integration development mode, and to solve problems of financing for rail transit projects. A new profit mode for rail transit property and a positive transformation mechanism of resources, assets and capital should be set up. Thus, benign circulation of capital will be achieved and the company will take on a balanced way of development.%通过对一体化开发的定义描述,分析其可能性及现实意义.通过基于TOD模式的城市发展理论、土地增值理论以及轨道交通外部性的分析,奠定了实施一体化开发的理论依据.阐明一体化开发中的政府意志及制度创新,阐述一体化开发的操作流程及重点内容.目前该模式的基本操作初步成型,关键是需要找到试点项目进行实际操作,提供一手资料,进而研究政策、制定政策,形成完善的一体化开发模式,解决轨道交通融资难题,打造轨道交通物业经营盈利模式,推动建立资源、资产、资本良性转化机制,使公司逐步走上自我平衡、资金良性循环的发展道路.

Price and Profit Optimization for Financial Services

Directory of Open Access Journals (Sweden)

Catalina Bolancé

2018-02-01

Full Text Available Prospective customers of financial and insurance products can be targeted based on the profit the provider expects to earn from them. We present a model for individual expected profit and two alternatives for calculating optimal personalized prices that maximize the expected profit. For one of these alternatives, we obtain a closed-form expression for the price offered to each prospective customer; for the other, we need to use a numerical approximation. In both approaches, the profits generated by prospective customers are not immediately observed, given that the products sold by these companies have a risk component. We assume that willingness to pay is heterogeneous and apply our methodology using real data from a European insurance company. Our study indicates that a substantial boost in profits can be expected when applying the simplest optimal pricing method proposed.

Factors affecting the success of development projects : A behavioral perspective

NARCIS (Netherlands)

Aga, Deribe Assefa

2016-01-01

This dissertation sought to examine behavioral-related critical success factors in the context of Non-Governmental Organization (NGO) sector development projects in Ethiopia. The dissertation applied both a cross-sectional survey design and an experimental design in separate settings, and it is

Linked-cone DEA profit ratios and technical efficiency with application to Illinois coal mines

Energy Technology Data Exchange (ETDEWEB)

Thompson, R.G.; Dharmapala, P.S.; Thrall, R.M. [University of Houston, Houston, TX (United States). Dept. of Decision and Information Sciences

1995-04-01

The authors develop a theory stating that Data Envelopment Analysis (DEA) profit ratios and technical efficiency measures require separate treatment. This point is illustrated by analysis of an example problem; showing that DEA technical efficiency does not necessarily imply a DEA maximum profit ratio; and that a DEA maximum profit ratio does not necessarily imply DEA technical efficiency. The mathematical framework underlying this argument is provided. Application of the concepts to Illinois coal mining data lends support to the need for separate treatment of DEA technical efficiency and DEA profit ratios. 31 refs., 4 figs., 9 tabs.

Linked-cone DEA profit ratios and technical efficiency with application to Illinois coal mines

International Nuclear Information System (INIS)

Thompson, R.G.; Dharmapala, P.S.; Thrall, R.M.

1995-01-01

The authors develop a theory stating that Data Envelopment Analysis (DEA) profit ratios and technical efficiency measures require separate treatment. This point is illustrated by analysis of an example problem; showing that DEA technical efficiency does not necessarily imply a DEA maximum profit ratio; and that a DEA maximum profit ratio does not necessarily imply DEA technical efficiency. The mathematical framework underlying this argument is provided. Application of the concepts to Illinois coal mining data lends support to the need for separate treatment of DEA technical efficiency and DEA profit ratios. 31 refs., 4 figs., 9 tabs

Profitability of irradiation plants; Rentabilidad de plantas de irradiacion

Energy Technology Data Exchange (ETDEWEB)

Bustos R, M.E.; Gonzalez F, C.; Liceaga C, G.; Ortiz A, G. [Instituto Nacional de Investigaciones Nucleares, Apdo. Postal 18-1027, Col. Escandon, 11801 Mexico D.F. (Mexico)

1997-12-31

In any industrial process it is seek an attractive profit from the contractor and the social points of view. The use of the irradiation technology in foods allows keep their hygienically, which aid to food supply without risks for health, an increment of new markets and a losses reduction. In other products -cosmetics or disposable for medical use- which are sterilized by irradiation, this process allows their secure use by the consumers. The investment cost of an irradiation plant depends mainly of the plant size and the radioactive material reload that principally is Cobalt 60, these two parameters are in function of the type of products for irradiation and the selected doses. In this work it is presented the economic calculus and the financial costs for different products and capacities of plants. In general terms is determined an adequate utility that indicates that this process is profitable. According to the economic and commercial conditions in the country were considered two types of credits for the financing of this projects. One utilizing International credit resources and other with national sources. (Author)

Project management - challenges in dealing with academic and non-academic partners

Science.gov (United States)

Henkel, Daniela; Eisenhauer, Anton; Drossou-Berendes, Alexandra

2016-04-01

Modern research projects on national, European and international level are challenged by an increasing requirement of inter and trans-disciplinarily, societal relevance and educational outreach as well as market oriented applications. In particular, to be successful in European research in the frame of HORIZON 2020, the EU Framework Programme for Research and Innovation, it is crucial that relatively large international research consortia involve academic and non-academic partners, NGOs, private and non-private institutions as well as industrial companies. For the management and organisation of such consortia coordinators have to deal with significant differences between multi-national and multi-sectorial administrations and research environments, in order to secure a successful implementation of the project. This often costs research and non-academic partners tremendous efforts, not to say excessive demands. Based on the experiences made in the frame of an Innovative Training Network (ITN) project within the HORIZON 2020 Marie Skłodowska-Curie Actions, this presentation identifies organisational pitfalls and major challenges of the project management for European funded research involving multi-national academic and non-academic research partners. Possible strategies are discussed to circumvent and avoid conflicts already at the beginning of the project.

Relative power and efficiency as a main determinant of banks' profitability in Latin America

Directory of Open Access Journals (Sweden)

Jorge Guillén

2014-06-01

Full Text Available Despite the financial sector liberalization and openness that started in the earlier 90's and significant macroeconomic development as well as increasing inflow of capital toward the region, there is not any evidence of the reduction of interest rates as well as banks' profits in Latin America. In this paper we develop a model to estimate the determinants of Latin American banks' profitability and, try to understand the reasons why banks are reluctant to decrease their interest rate spreads even when change in competitiveness in the financial system is improving. By using Data Envelopment Analysis to better exploit the information of several variables at the same time and, by employing a sample of 200 Banks located in Argentina, Bolivia, Brazil, Costa Rica, Ecuador, El Salvador, Mexico, Nicaragua, Paraguay, Peru, Uruguay and Venezuela; we find that banks' profits grew consistently above the normal levels of profits adjusted by risk. Our results show that banks in Latin America have been profiting from their oligopolistic position in detriment of their clients in particular and of their whole economy in general.

Factors affecting the entry of for-profit providers into a price regulated market for formal long-term care services: a case study from Japan.

Science.gov (United States)

Tokunaga, Mutsumi; Hashimoto, Hideki

2013-01-01

While the distinct behaviors of for-profit and non-profit providers in the healthcare market have been compared in the economic literature, their choices regarding market entry and exit have only recently been debated. Since 2000, when public Long-Term Care Insurance was introduced in Japan, for-profit providers have been able to provide formal long-term homecare services. The aim of this study is to determine which factors have affected market entry of for-profit providers under price regulation and in competition with existing non-profit providers. We used nation-wide panel data from 2002 to 2010, aggregated at the level of local public insurers (n = 1557), a basic area unit of service provision. The number of for-profit providers per elderly population in the area unit was regressed against factors related to local demand and service costs using first-difference linear regression, a fixed effects model, and Tobit regression for robustness checking. Results showed that demand (the number of eligible care recipients) and cost factors (population density and minimum wage) significantly influenced for-profit providers' choice of market entry. These findings indicate that for-profit providers will strategically choose a local market for maximizing profit. We believe that price regulation should be redesigned to incorporate quality of care and market conditions, regardless of the profit status of the providers, to ensure equal access to efficient delivery of long-term care across all regions. Copyright © 2012 Elsevier Ltd. All rights reserved.

Trends in Private Sector Development in World Bank Education Projects. Policy Research Working Paper Series.

Science.gov (United States)

Sosale, Shobhana

The private sector is playing an increasingly important role in financing and providing educational services in many countries. (Often the term "private sector" encompasses households' out-of-pocket expenses rather than describing for-profit or not-for-profit sectors.) Private sector development has not arisen primarily through public…

Building Ecological and Community Resilience and Measuring Success of the Department of Interior Hurricane Sandy Resilience Projects

Science.gov (United States)

Taylor, S. M.; Worman, S. L.; Bennett, R.; Bassow, A.

2017-12-01

The Department of the Interior (DOI) partnered with the National Fish and Wildlife Foundation (NFWF) to administer an external funding competition to support coastal resilience projects in the region affected by Hurricane Sandy. The projects complement the DOI Bureau-led projects, but are led by state and local governments, universities, non-profits, community groups, tribes, and other non-Federal entities. In total, the Hurricane Sandy Resilience Program invested over $750 million in approximately 180 projects to repair damage and improve the resilience of habitats, communities and infrastructure to future storms and sea level rise. Project activities include waterway connection and opening, living shoreline, marsh restoration, community resilience planning, data/mapping/modeling, and beach and dune restoration. DOI and NFWF initiated a resilience assessment in 2015 to evaluate the impact of this investment. The assessment began by clarifying the program's resilience goals and the development of ecological and socio-economic metrics across the project activities. Using these metrics, the evaluation is assessing the ecological and community outcomes, cost effectiveness of activities, improved scientific understanding, and temporal and spatial scaling of benefits across resilience activities. Recognizing the unique opportunity afforded by the scale and distribution of projects, NFWF and DOI have invested in monitoring through 2024 to better understand how these projects perform over time. This presentation will describe the evaluation questions, approach, long-term monitoring, online metrics portal, and findings to date.

Affordable orphan drugs: a role for not-for-profit organizations.

Science.gov (United States)

Davies, Elin H; Fulton, Emma; Brook, Daniel; Hughes, Dyfrig A

2017-07-01

The success of the Regulation on Orphan Medicinal Products in the European Union is evidenced by the 127 orphan drugs that have had market authorization since 2000. However, the incentives aimed at stimulating research and development have had the unintended consequence of increasing drug cost, resulting in many orphan drugs not being cost-effective. Orphan drugs command an increasing share of the pharmaceutical market and account for a disproportionate amount of healthcare expenditure. Orphan drug ownership by socially motivated, not-for-profit organizations may facilitate access to more affordable orphan drugs, for the benefit of patients and healthcare systems alike. This study aims to describe opportunities for such organizations to become orphan drug Market Authorization Holders. We reviewed data on the ownership of EMA designated and approved orphan drugs, identified funding opportunities and business models for not-for-profit organizations, and summarised relevant legal and policy documents concerning intellectual property rights and drug regulation. Using repurposed drugs as a paradigm, this narrative review navigates the regulatory hurdles, describes the legal context and identifies funding opportunities, in a bid to facilitate and encourage not-for-profit organizations to lead on the development of affordable orphan drugs. Although the regulatory steps required to obtain an MA for an orphan drug are numerous and challenging, they are not insurmountable and can be achieved by not-for-profit organizations that are socially motivated to reduce the costs of orphan drugs to the payers of healthcare. Opportunities for orphan drug development resulting in affordable products lie mainly with repurposed drugs. © 2017 The British Pharmacological Society.

Provider-related barriers to rapid HIV testing in U.S. urban non-profit community clinics, community-based organizations (CBOs) and hospitals.

Science.gov (United States)

Bogart, Laura M; Howerton, Devery; Lange, James; Setodji, Claude Messan; Becker, Kirsten; Klein, David J; Asch, Steven M

2010-06-01

We examined provider-reported barriers to rapid HIV testing in U.S. urban non-profit community clinics, community-based organizations (CBOs), and hospitals. 12 primary metropolitan statistical areas (PMSAs; three per region) were sampled randomly, with sampling weights proportional to AIDS case reports. Across PMSAs, all 671 hospitals and a random sample of 738 clinics/CBOs were telephoned for a survey on rapid HIV test availability. Of the 671 hospitals, 172 hospitals were randomly selected for barriers questions, for which 158 laboratory and 136 department staff were eligible and interviewed in 2005. Of the 738 clinics/CBOs, 276 were randomly selected for barriers questions, 206 were reached, and 118 were eligible and interviewed in 2005-2006. In multivariate models, barriers regarding translation of administrative/quality assurance policies into practice were significantly associated with rapid HIV testing availability. For greater rapid testing diffusion, policies are needed to reduce administrative barriers and provide quality assurance training to non-laboratory staff.

Kalispel Non-Native Fish Suppression Project 2007 Annual Report.

Energy Technology Data Exchange (ETDEWEB)

Wingert, Michele; Andersen, Todd [Kalispel Natural Resource Department

2008-11-18

Non-native salmonids are impacting native salmonid populations throughout the Pend Oreille Subbasin. Competition, hybridization, and predation by non-native fish have been identified as primary factors in the decline of some native bull trout (Salvelinus confluentus) and westslope cutthroat trout (Oncorhynchus clarki lewisi) populations. In 2007, the Kalispel Natural Resource Department (KNRD) initiated the Kalispel Nonnative Fish Suppression Project. The goal of this project is to implement actions to suppress or eradicate non-native fish in areas where native populations are declining or have been extirpated. These projects have previously been identified as critical to recovering native bull trout and westslope cutthroat trout (WCT). Lower Graham Creek was invaded by non-native rainbow (Oncorhynchus mykiss) and brook trout (Salvelinus fontinalis) after a small dam failed in 1991. By 2003, no genetically pure WCT remained in the lower 700 m of Graham Creek. Further invasion upstream is currently precluded by a relatively short section of steep, cascade-pool stepped channel section that will likely be breached in the near future. In 2008, a fish management structure (barrier) was constructed at the mouth of Graham Creek to preclude further invasion of non-native fish into Graham Creek. The construction of the barrier was preceded by intensive electrofishing in the lower 700 m to remove and relocate all captured fish. Westslope cutthroat trout have recently been extirpated in Cee Cee Ah Creek due to displacement by brook trout. We propose treating Cee Cee Ah Creek with a piscicide to eradicate brook trout. Once eradication is complete, cutthroat trout will be translocated from nearby watersheds. In 2004, the Washington Department of Fish and Wildlife (WDFW) proposed an antimycin treatment within the subbasin; the project encountered significant public opposition and was eventually abandoned. However, over the course of planning this 2004 project, little public

Profit Allocation in Fuzzy Cooperative Games in Manufacturing and Logistics Industry

Directory of Open Access Journals (Sweden)

Xiaoyan Wang

2014-05-01

Full Text Available Purpose: Alliance between manufacturing and logistics industry is a new model of the joint development of the two industries. A reasonable profit allocation mechanism is the key to ensure the stable operation of the alliance, as well as to achieve the desired objectives. Based on uncertainty of alliance expected return as well as the inherent features of the alliance, this research establishes an improved model of profit allocation in manufacturing and logistics industry alliance.Design/methodology/approach: This article studies how to introduce comprehensive correction factors to improve interval Shapley value method, which is based on the fact that had been proved by exiting studies. In this study, interval Shapley value method is first applied to calculate the initial allocation of fuzzy cooperative games. Next AHP-GEM method and fuzzy comprehensive evaluation method are incorporated. Based on those results, an improved model of profit allocation is established. After that, a case study is demonstrated the practicality and feasibility of the improved model.Findings: Profit allocation is a complex issue in fuzzy cooperative games. There’re impacts from partner risk sharing, collaborative effort market competition, innovative contribution as well as resource investment. All these factors should be involved in the profit allocation, and different factors have different weight in importance.Practical implications: The new model established in the paper is more scientific and reasonable, and more in line with the actual situation. This method also provides good incentives to each enterprise to ensure the healthy and stable development of the alliance.Originality/value: Based on alliance characteristics, this paper establishes an indicator system and a new model for profit allocation in manufacturing and logistics industry alliance, using AHP-GEM method.

Finding the community in sustainable online community engagement: Not-for-profit organisation websites, service-learning and research

OpenAIRE

Dodd, Alice

2017-01-01

This article explores the use of action research (2008–2014) based on a case study of the Sustainable Online Community Engagement (SOCE) Project, a service-learning project in which University of South Australia students build websites for not-for-profit (NFP) organisations, to demonstrate that effective teaching, public service and research are interdependent. A significant problem experienced in the SOCE project was that, despite some training and ongoing assistance, the community organisat...

Macroeconomic and industry-specific determinants of Greek bank profitability

Directory of Open Access Journals (Sweden)

Zampara, K.

2017-03-01

Full Text Available Purpose: The purpose of this paper is to investigate the external factors that influence the profitability of a typical Greek systemic bank over the period 2001 – 2014. Design/Methodology/Approach: A conceptual framework incorporating two fundamental groups of const ructs, namely, macroeconomic forces and industry related factors, was developed. Two constructs were examined in the former: GDP growth rate and unemployment rate, whilst two attributes were explored in the latter; the bank's market share, both in terms of deposits and in terms of assets, and the banking market growth, also both in terms of the market's total assets and total deposits. In order to isolate the effects of the ongoing financial crisis, the research was undertaken for two periods, firstly 2001 to 2014 and secondly, the period 2001 - 2011, which excluded the deep recession. Consequently, multiple regression analysis was conducted and linear models were specified by means of OLS. Findings: The empirical analysis revealed that both macroeconomic forces and industry-related factors affect bank profitability. As far as the macroeconomic factors are concerned, unemployment rate has a negative impact, whereas the GDP growth rate has a positive impact on bank profitability. The industry -related factors, rate of growth of the industry's deposits and bank's assets market share have a positive impact on the financial performance of the bank. Finally, the rate of growth of the industry's assets and the bank's deposits market share have a negative effect on bank profitability. Originality/Value: This study reveals the mechanism determining bank profitability over a recent period that includes the financial crisis. Moreover, understanding the impact of macroeconomic forces as well as industry related attributes on bank profitability may enable banks to focus on the most critical factors in their decision process.

The benefits of customer profitability analysis in the hospitality industry

Directory of Open Access Journals (Sweden)

Dragan Georgiev

2017-03-01

Full Text Available The article reveals the benefits of customer profitability analysis implementation according to the specifics of the hotel product and the state of the management accounting in hotels. On this basis is substantiated the necessity management accounting and information systems in the hotels to be anteriorly adapted and developed in relevance with the objectives and methodological tools of customer profitability analysis, while keeping their function in collecting information for operational revenues and costs by responsibility centers. A model for customer profitability analysis based on ABC method is proposed in this connection, providing an example to clarify its methodological aspects and benefits. The latter consist in providing information for the purposes of taking a variety of management decisions regarding costs, product mix, pricing, performance measurement and implementation of various marketing initiatives.

Meet the New For-Profit: The Low-Profit

Science.gov (United States)

Blumenstyk, Goldie

2012-01-01

"Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

A review of the customer lifetime value as a customer profitability measure in the context of customer relationship management

Directory of Open Access Journals (Sweden)

Raphael Damm

2011-11-01

Full Text Available Purpose: A number of customer metrics allow estimating customer profitability with methods such as the Customer Lifetime Value (CLV. However, investments in customer relationships carry the potential risk to destroy value and reduce profitability when based on incorrect estimates of customer profitability. Therefore, estimating future customer value correctly is essential to allocate marketing expenditures in the most effective way. In this article recent literature about the CLV is reviewed in order to assess its ability as a customer profitability measure. Besides the financial perspective of the CLV, non-financial perspectives such as customer advocacy, (customer or open innovation and learning have been identified to have an impact on customer profitability. How to properly estimate a customer’s value taking all relevant value creating factors, financial as well as non-financial, into account is the underlying research question.Design/methodology/approach: This research is based on the review of a number of theoretical and empirical articles published between 1990 and 2010. The aggregation of measures, key-drivers and risks of each key-perspective of the customer relationship contributes to the development of a more systematic understanding of the value creation process and provides answers to the research question. Indirect effects of the CLV as a source of value have received increasing attention in previous research but are not sufficiently accounted for by mainstream methods for valuing customers (Ryals, 2008. Therefore, the attempt to structure available knowledge on indirect effects of the CLV in its contextual setting is made.Findings: This research is concluded providing evidence that one-dimensional calculations of the CLV deliver an incomplete picture of the customer relationship and estimate customer profitability incorrectly. This supports the idea of a multidimensional CLV approach that accounts for interrelated key

Liquidity risk and profitability: An assessment of Nigerian banks ...

African Journals Online (AJOL)

International Journal of Development and Management Review ... The paper examines liquidity risk and profitability from the Nigerian banking sector perspective. ... financial system, which in turn would assist financial institutions to evaluate ...

Decomposing dynamic profit inefficiency of Belgian dairy farms

NARCIS (Netherlands)

Ang, Frederic; Lansink, Alfons Oude

2018-01-01

This paper introduces a nonparametric framework for analysing dynamic profit inefficiency and applies this to a sample of Belgian, specialised dairy farms from 1996 to 2008. Profit inefficiency is decomposed into technical and allocative inefficiency. The paper also decomposes profit inefficiency

Profit sharing for increased training investments

NARCIS (Netherlands)

Gielen, A. C.

2011-01-01

This article investigates whether paying a profit-related wage stimulates training investments. The results point to increased worker effort and wage flexibility as two channels through which profit sharing enhances investments in training. While both effects are found for young workers, for older

DataProfit

DEFF Research Database (Denmark)

Ritter, Thomas; Lund Pedersen, Carsten; Eibe Sørensen, Hans

sammen for at udnytte mulighederne for datadreven profitabel vækst. Denne guide giver en anvendelsesorienteret gennemgang af de ni kompetencer i vores kort, som vi kalder for DataProfit. I guiden beskrives hver kompetence – og du inviteres til at analysere din virksomhed. Til sidst sætter vi hele...

Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

Science.gov (United States)

de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo

2015-01-01

Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit

Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

Directory of Open Access Journals (Sweden)

Natalie Jane de Vries

Full Text Available Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN followed by a feature saliency method (the CM1 score. A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit

Profitability of our lung retrieval program from non heart beating donors.

Science.gov (United States)

Fernández, Elena; Calatayud, Joaquín; Jarabo, José Ramón; Hernando, Florentino; Rodríguez, Olga; Gómez, Ana María; Soria, Ana; Del Río, Francisco

2009-02-01

In 2002 the first lung transplant from non heart beating (NHB) donors took place in Madrid. The objective of this study was to analyse our Maastricht type I NHB lung donors retrieval program and to check out its profitability. Based on the NHB lung donors retrieval program carried out at Hospital Clínico San Carlos (Madrid) in association with Hospital Puerta de Hierro (Madrid), all lung donors from the beginning of the program from June 2002 to December 2006 have been analysed. When faced with a case of sudden death, advanced life support manoeuvres are initiated before 15 min. If the patient meets a given set of criteria, code 0/9 is activated. Arrival time to the hospital cannot exceed 90 min. Femoral artery and vein are cannulated, extracorporeal circulation is started and lungs are preserved. After the relatives' and judicial authorisation lungs are retrieved. Out of a total of 322 occurrences of code 0/9, 43 lung retrievals and 25 implants were reported. A total of 95% of donors were male, with an average age of 41 years and 91% with blood group A or O. 2004 saw the highest number of retrievals (14). January, May and December showed the highest number of retrievals. Incidence of sudden deaths was higher from 7 to 10 a.m. and from 7 to 10 p.m. Twenty-three implants at Hospital Puerta de Hierro and three more at Hospital Marqués de Valdecilla (Santander) were reported. A considerable amount of preserved lungs, valid for transplant, were not retrieved because of a lack of an appropriate recipient at the time. A total of 58.1% of preserved lungs were implanted. The ratio of obtained lungs was 11.4% of actual donors and 7.7% of total occurrences. However, this percentage could have been higher if we take into account the number of valid lungs that were not transplanted because of the lack of recipients.

[Implementing population-based integrated care for a region: a work-in-progress report on the project "Gesundes Kinzigtal"].

Science.gov (United States)

Hildebrandt, Helmut; Schmitt, Gwendolyn; Roth, Monika; Stunder, Brigitte

2011-01-01

The regional integrated care model "Gesundes Kinzigtal" pursues the idea of integrated health care with special focus on increasing the health gain of the served population. Physicians (general practitioners) and psychotherapists, physiotherapists, hospitals, nursing services, non-profit associations, fitness centers, and health insurance companies work closely together with a regional management company and its programs on prevention and care coordination and enhancement. The 10 year-project is run by a company that was founded by the physician network "MQNK" and "OptiMedis AG", a corporation with public health background specialising in integrated health care. The aim of this project is to enhance prevention and quality of health care for a whole region in a sustainable way, and to decrease costs of care. The article describes the special funding model of the project, the engagement of patients, and the different health and prevention programmes. The programmes and projects are developed, implemented, and evaluated by multidisciplinary teams. Copyright © 2011. Published by Elsevier GmbH.

Reducing pesticide use while preserving crop productivity and profitability on arable farms.

Science.gov (United States)

Lechenet, Martin; Dessaint, Fabrice; Py, Guillaume; Makowski, David; Munier-Jolain, Nicolas

2017-03-01

Achieving sustainable crop production while feeding an increasing world population is one of the most ambitious challenges of this century 1 . Meeting this challenge will necessarily imply a drastic reduction of adverse environmental effects arising from agricultural activities 2 . The reduction of pesticide use is one of the critical drivers to preserve the environment and human health. Pesticide use could be reduced through the adoption of new production strategies 3-5 ; however, whether substantial reductions of pesticide use are possible without impacting crop productivity and profitability is debatable 6-17 . Here, we demonstrated that low pesticide use rarely decreases productivity and profitability in arable farms. We analysed the potential conflicts between pesticide use and productivity or profitability with data from 946 non-organic arable commercial farms showing contrasting levels of pesticide use and covering a wide range of production situations in France. We failed to detect any conflict between low pesticide use and both high productivity and high profitability in 77% of the farms. We estimated that total pesticide use could be reduced by 42% without any negative effects on both productivity and profitability in 59% of farms from our national network. This corresponded to an average reduction of 37, 47 and 60% of herbicide, fungicide and insecticide use, respectively. The potential for reducing pesticide use appeared higher in farms with currently high pesticide use than in farms with low pesticide use. Our results demonstrate that pesticide reduction is already accessible to farmers in most production situations. This would imply profound changes in market organization and trade balance.

Non-Formal Education and Livelihood Skills for Marginalised Street and Slum Youth in Uganda. Project Report

Science.gov (United States)

United Nations Educational, Scientific and Cultural Organization (UNESCO), 2006

2006-01-01

The Building Capacities for Non formal Education and Life Skills Programmes project in Uganda was implemented by Uganda Youth Development Link (UYDEL) with financial and technical support from UNESCO--Section for Literacy and non Formal Education in 2004-05; aiming at assisting vulnerable and marginalised youth affected by HIV/AIDS and other risk…

Energy Efficiency Project Development

Energy Technology Data Exchange (ETDEWEB)

IUEP

2004-03-01

The International Utility Efficiency Partnerships, Inc. (IUEP) has been a leader among the industry groups that have supported voluntary initiatives to promote international energy efficiency projects and address global climate change. The IUEP maintains its leadership by both supporting international greenhouse gas (GHG) reduction projects under the auspices of the U.S. Department of Energy (DOE) and by partnering with U.S. and international organizations to develop and implement strategies and specific energy efficiency projects. The goals of the IUEP program are to (1) provide a way for U.S. industry to maintain a leadership role in international energy efficiency infrastructure projects; (2) identify international energy project development opportunities to continue its leadership in supporting voluntary market-based mechanisms to reduce GHG emissions; and (3) demonstrate private sector commitment to voluntary approaches to global climate issues. The IUEP is dedicated to identifying, promoting, managing, and assisting in the registration of international energy efficiency projects that result in demonstrated voluntary reductions of GHG emissions. This Final Technical Report summarizes the IUEP's work in identifying, promoting, managing, and assisting in development of these projects and IUEP's effort in creating international cooperative partnerships to support project development activities that develop and deploy technologies that (1) increase efficiency in the production, delivery and use of energy; (2) increase the use of cleaner, low-carbon fuels in processing products; and (3) capture/sequester carbon gases from energy systems. Through international cooperative efforts, the IUEP intends to strengthen partnerships for energy technology innovation and demonstration projects capable of providing cleaner energy in a cost-effective manner. As detailed in this report, the IUEP met program objectives and goals during the reporting period January 1

Regenerative agriculture: merging farming and natural resource conservation profitably.

Science.gov (United States)

LaCanne, Claire E; Lundgren, Jonathan G

2018-01-01

Most cropland in the United States is characterized by large monocultures, whose productivity is maintained through a strong reliance on costly tillage, external fertilizers, and pesticides (Schipanski et al., 2016). Despite this, farmers have developed a regenerative model of farm production that promotes soil health and biodiversity, while producing nutrient-dense farm products profitably. Little work has focused on the relative costs and benefits of novel regenerative farming operations, which necessitates studying in situ , farmer-defined best management practices. Here, we evaluate the relative effects of regenerative and conventional corn production systems on pest management services, soil conservation, and farmer profitability and productivity throughout the Northern Plains of the United States. Regenerative farming systems provided greater ecosystem services and profitability for farmers than an input-intensive model of corn production. Pests were 10-fold more abundant in insecticide-treated corn fields than on insecticide-free regenerative farms, indicating that farmers who proactively design pest-resilient food systems outperform farmers that react to pests chemically. Regenerative fields had 29% lower grain production but 78% higher profits over traditional corn production systems. Profit was positively correlated with the particulate organic matter of the soil, not yield. These results provide the basis for dialogue on ecologically based farming systems that could be used to simultaneously produce food while conserving our natural resource base: two factors that are pitted against one another in simplified food production systems. To attain this requires a systems-level shift on the farm; simply applying individual regenerative practices within the current production model will not likely produce the documented results.

Mobile health systems for bipolar disorder: the relevance of non-functional requirements in MONARCA project

DEFF Research Database (Denmark)

Mayora, Oscar; Frost, Mads; Arnrich, Bert

2016-01-01

This paper presents a series of challenges for developing mobile health solutions for mental health as a result of MONARCA project three-year activities. The lessons learnt on the design, development and evaluation of a mobile health system for supporting the treatment of bipolar disorder....... The findings presented here are the result of over 3 years of activity within the MONARCA EU project. The challenges listed and detailed in this paper may be used in future research as a starting point for identifying important non-functional requirements involved in mobile health provisioning...

Survival, lifetime production, and profitability of Normande × Holstein, Montbéliarde × Holstein, and Scandinavian Red × Holstein crossbreds versus pure Holsteins.

Science.gov (United States)

Heins, B J; Hansen, L B; De Vries, A

2012-02-01

Pure Holstein (HO) cows (n=416) were compared with Normande (NO) × HO (n=251), Montbéliarde (MO) × HO (n=503), and Scandinavian Red (SR) × HO (n=321) crossbred cows for survival, lifetime production, and profitability in 6 commercial herds in California. The SR crossbred cows were sired by both Swedish Red and Norwegian Red bulls. Cows calved from June 2002 to January 2009. For analysis of survival to subsequent calvings, lifetime production, and profitability, data were restricted to 3 of 6 herds because they had at least 20 cows in each of the breed groups. All cows had the opportunity to calve at least 4 times. Best prediction, which is used by USDA for national genetic evaluations in the United States, was used to determine lifetime production to 4 yr (1,461 d) in the herd after first calving from test-day observations. Production and survival were estimated after 4 yr to calculate lifetime profit. A profit function was defined to include revenues and expenses for milk, fat, protein, and other solids production; somatic cell count; reproduction; feed intake; calf value; salvage value; dead cow disposal; and fixed cost. The NO × HO (1.2%), MO × HO (2.0%), and SR × HO cows (1.6%) had significantly fewer deaths than did pure HO cows (5.3%) during the first 305 d of first lactation. All crossbred groups had significantly more cows that calved a second, third, and fourth time, and had mean survival that was 300 to 400 d longer than did pure HO cows. The NO × HO, MO × HO, and SR × HO cows had significantly higher lifetime fat plus protein production than did pure HO cows up to 1,461 d after first calving. For profitability (ignoring possible differences in health costs), NO × HO cows had 26% greater projected lifetime profit per cow, but 6.7% less profit per cow-day, than did pure HO cows. On the other hand, MO × HO and SR × HO cows had 50 to 44%, respectively, more projected lifetime profit per cow and 5.3 to 3.6%, respectively, more projected profit

LIMITS AND VULNERABILITIES OF BANKING PROFITABILITY INDICATORS DURING THE FINANCIAL CRISIS

Directory of Open Access Journals (Sweden)

TEODORA CRISTINA BARBU

2012-05-01

Full Text Available Bank performance measurement, as an expression of banks’ ability to generate sustainable profits, is a topic of major interest, located in the core of all categories of participants involved in the banking business: banking supervisory authorities, rating agencies, shareholders, investors and analysts of banking activity. Recent developments in bank profitability during the global financial crisis have highlighted a number of limitations of traditional banking performance measurement indicators, in respect of their capacity to provide relevant, credible and genuine information related to credit institutions’ activity. In this article we intend to argue, by investigations at conceptual and quantitative level, the extent to which traditional indicators of bank profitability provide a comprehensive and real insight into the credit institutions’ financial performance. The empirical study applies the stress test methodology, through which is assessed the extent to which Romanian banking system‘s performance, represented by ROE, changes in the context of defining adverse, but plausible scenarios. Hence, it had been simulated ROE’s degree of response for three types of scenarios. We have applied both univariate stress tests (sensitivity analysis in order to isolate the potential impact of each risk factor on bank profitability, and multivariate stress tests, which allow the simultaneous application of multiple shocks on risk factors. The results show the most important risk factors that adversely affect banking system’s profitability and the concrete value by which profitability is expected to decrease for each scenario analyzed.

Project H.O.P.E.: Effective University Engagement with Community Afterschool Programs

Directory of Open Access Journals (Sweden)

Barbara C. Jentleson

2009-09-01

Full Text Available Implemented in 2002 by the Duke-Durham Neighborhood Partnership, Project H.O.P.E. has improved the quantity and quality of afterschool programs for the youth of Durham, NC. Project H.O.P.E. provides tutoring programs, enrichment resources, and evaluation support to non-profit community partner organizations located in the low income Durham neighborhoods surrounding Duke University. Duke University undergraduates who provide tutoring services to the Durham youth in the afterschool programs gain from valuable reciprocal service learning experiences. Project H.O.P.E. is an effective model of the mutual benefits that can be gained from effective university and community engagement in the service of at-risk students.

Refinery profitability

International Nuclear Information System (INIS)

Tobin, G.

1998-01-01

Recently there has been considerable shutting down of oil refinery capacity in response to the increasing pressures on profitability. This article examines the situation and the industry's response to it, including the drive for mergers, disposal of fuel oil, downsizing of workforces and strategic alliances. Future trends and their implications are also discussed. (UK)

Team effectiveness in Non-Governmental Organizations (NGOs) projects.

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Latif, Khawaja Fawad; Williams, Nigel

2017-10-01

The incorporation of team context into research and practice regarding team effectiveness in NGOs projects is a constant challenge. The research seeks to address the gap and identify the critical determinants of team effectiveness in projects undertaken by non-governmental organizations. Using a systematic process, the study involved both literature and focus group discussions to generate the required items. A total of 157 respondents (Team Members and Team Leaders) were part of the study that filled the questionnaires. Using exploratory factor analysis followed by confirmatory factor analysis, both convergent and discriminant validity was established. The present study found that team effectiveness in NGO social projects has a total of seven dimensions namely: Inter team coordination, community social linkage, team performance, knowledge, skills, and attitudes, leadership communication and engagement, decision making and information sharing, and team formation. There is a significant lack of research on team effectiveness in NGO projects. Where considerably large proportion of research on team effectiveness has focused on the corporate sector, the non-governmental teams have been neglected. This study clearly highlights the determinants that make up team effectiveness in NGOs. The determinants identified will help to specifically look at the effectiveness of teams in NGO projects. The study would help NGOs identify the dimensions in which they may be performing in a weaker manner and direct their energies in improving the factors. Copyright © 2017 Elsevier Ltd. All rights reserved.

Siemens IT solutions for power sector. PROFIT solutions

International Nuclear Information System (INIS)

Lunter, P.

2004-01-01

The cost reduction, flexibility and revenue increase, potential exploitation, productivity increase, and business opportunities exploitation - that is all what can be required in the races for the promonent positioning on the electricity power market. These requirements can be realized by the sophisticated IT solutions hand-tailored to the special requirements of the electric power producers and tradesmen. This approach makes it possible to achieve greater profit. Our solutions 'PROFIT Solutions', that are symbiosis of the most progressive information technologies and the power plant techniques of the company Siemens, satisfy submitted specifications in substantial measure. The system solutions 'PROFIT Solutions' comprise three solution groups: process, operation a business. The solutions of the group 'IT Process Solutions' increase flexibility and manoeuvrability of equipment, improve the efficiency and contribute to more economical operation of the power generation. Solutions 'IT Process Solutions' simplify and shorten the period of power cycles and conduce to higher labour productivity. Solutions group 'IT Process Solutions' approaches equipment to the market - supports the profit strategies, helps quickly and expertly to determine and predict hazards. The extension PROFIT Cockpit means the nuance to the solutions world 'PROFIT Solutions'. The survey about the whole installation is within reach at the simple touch of a button. It is possible to compile the total system part by part from single solutions 'PROFIT Solutions'. As a matter of fact all single parts can be interconnected with already existing solutions. Routines 'PROFIT Solutions' cooperate with all modern control systems. (author)

Research on the Rural Express Alliance based on ANP improved profit Allocation

Science.gov (United States)

Zhuang, Yufeng; Zhang, Bin

2018-01-01

Online shopping platform in rural distribution difficulties, leading to rural online shopping market and logistics market development is slow. At present, China Post and other private courier companies are not possible to do. So we need to build distribution alliances. Reasonable profit allocation mechanism is the key to the stable development of this distribution alliance. So we proposed the Shapley Value Method and the ANP Improved Model to allocate profits. Finally, the rationality of the method is proved by numerical analysis before and after using the corrected Shapley Value.

Environmental performance, profitability, asset utilization, debt monitoring and firm value

Science.gov (United States)

Bukit, R. Br; Haryanto, B.; Ginting, P.

2018-02-01

The growing issue on firm value shows that firm value is not only determined by the firm ability to increase financial profit, but also by the company's concern in maintaining the environmental condition. The industrial development produces waste that pollutes the environment that has potential to serious impact on the next life. In addition to provide financial benefits, companies are increasingly facing pressure to be socially responsible for the survival of the company. However, past findings demonstrate that the effect of environmental performance, profitability, and asset utilization to the firm’s value are still unclear. This study aims to test whether environmental performance, firm profitability and asset utilization can effectively enhance firm value in two different conditions: intensive debt monitoring and less intensive debt monitoring. Sample of companies is taken from the list of Indonesia Stock Exchange during the period of 2013 to 2015. Using multiple regression analysis, discloses that: in intensive monitoring, managers tend to have high firm value when company has high environmental performance and or high profitability and high asset utilization. Monitoring system needs to be intensified especially for companies with the above characteristics.

On projective invariants based on non-linear connections in a Finsler space I

International Nuclear Information System (INIS)

Rastogi, S.C.

1986-05-01

The projective transformations based on linear connections in a Finsler space have been studied by Berwald, Misra, Szabo, Matsumoto, Fukai and Yamada, Rastogi and others. In almost all these papers the emphasis has been on studying Finsler spaces of scalar curvature, Finsler spaces of constant curvature and Finsler spaces of zero curvature with the help of projective curvature tensors of Weyl and Douglas. In 1981, the author studied projective transformation in a Finsler space based on non-linear connections and obtained certain projective invariants. The aim of the present paper is to study Finsler spaces of scalar curvature, constant curvature and zero curvature with the help of non-linear connections and projective invariants obtained from non-linear connections. (author)

Coordination-based inventory management for deteriorating items in a two-echelon supply chain with profit sharing

Science.gov (United States)

Yu, Jonas C. P.; Lin, Yu-Siang; Wang, Kung-Jeng

2013-09-01

This study develops a model for inventory management consisting of a two-echelon supply chain (SC) with profit sharing and deteriorating items. The retailer and the supplier act as the leader and follower, in which the supplier faces a huge setup cost and economic order quantity ordering strategy. The market demand is affected by the sale price of the product, and the inventory has a deterioration rate following a Weibull distribution. The retailer executes three profit-sharing mechanisms to motivate the supplier to participate in SC optimisation and to extend the life cycle of the product. A search algorithm is developed to determine the solutions as using the profit-sharing mechanisms. The outcomes from numerical experiments demonstrate the profitability of the proposed model.

For-Profit Schools: They Get IT

Science.gov (United States)

Waters, John K.

2011-01-01

The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

Critical factors for profitable combined production of heat, power and biofuels; Kritiska faktorer foer loensam produktion i bioenergikombinat

Energy Technology Data Exchange (ETDEWEB)

Nohlgren, Ingrid; Gunnarsson, Emma; Lundqvist, Per; Stigander, Haakan; Widmark, Annika (AaF, Stockholm (Sweden))

2012-02-15

During the last 5-10 years, research and development efforts have been made in the field of polygeneration of heat and power with production of 'other green' products such as transport fuels or wood pellets. The driving force for heat and power producers is the potential of increased profitability through additional sales of heat. The driving force for wood pellet and some transport fuel producers is the potential of low cost process steam or heat. However, in the case of gasification based transport fuel production processes the situation is different. The process generates a surplus of heat, which can benefit from the proximity of a district heating net. In addition, some polygeneration combinations could provide other advantages such as more efficient raw material handling. Together with these driving forces, the EU renewable energy directive (which targets 10 % renewable energy use in the transport sector by 2020), shows that the market for production of renewable transport fuel is expanding. To refine Swedish biomass resources to more highly valuable products such as wood pellets or renewable transport fuels would maintain industry and employment opportunities within Sweden and at the same time fulfils the international and national climate targets. The overall aim with this project is to describe the factors which are crucial for the opportunity for profitable polygeneration of heat, power and wood pellets or renewable transport fuels and how these factors influence the location of such a plant within Sweden. The important factors can be categorized as: (1) Supply of raw material, (2) distribution of raw material and products, (3) Demand of products and (4) Integration between the different plants. In this project, only general aspects are described and should be seen as guidance for the industry (both energy and forest industry) which has an interest in polygeneration. The project gives an overview of different possibilities, opportunities and

Net profit flow per country from 1980 to 2009: The long-term effects of foreign direct investment.

Science.gov (United States)

Akkermans, Dirk H M

2017-01-01

The paper aims at describing and explaining net profit flows per country for the period 1980-2009. Net profit flows result from Foreign Direct Investment (FDI) stock and profit repatriation: inward stock creating a profit outflow and outward FDI stock a profit inflow. Profit flows, especially 'normal' ones are not commonly researched. According to world-system theory, countries are part of a system characterised by a core, semi-periphery and periphery, as shown by network analyses of trade relations. Network analyses based on ownership relations of TransNational Corporations (TNCs) show that the top 50 firms that control about 40% of the world economy are almost exclusively located in core countries. So, we may expect a hierarchy in net profit flows with core countries on top and the periphery at the bottom. FDI outflows from the core countries especially rose in the 1990s, so we may expect that the difference has grown in time. A dataset on 'net profit flow' per country is developed. There are diverging developments in net profit flows since the 1980s, as expected: ever more positive for core countries, negative and ever lower for semi-peripheral and peripheral countries, in particular from the 1990s onwards. A fixed effects quantile regression using publicly available data confirms the prediction that peripheral countries share a unique characteristic: their outward investments do not have a positive influence on net profit flow as is the case with semi-peripheral and core countries. The most probable explanation is that peripheral outward investments are indirectly owned by firms located in core and semi-peripheral countries, so all peripheral profit inflows end up in those countries.

7 CFR 3019.26 - Non-Federal audits.

Science.gov (United States)