WorldWideScience

Sample records for profitable electronic resource

  1. FARM RESOURCE ALLOCATION AND PROFITABILITY OF ...

    African Journals Online (AJOL)

    Unique cropping systems have emerged in Nigeria to suit limited farmer resources and production objectives in humid forest inland valley ecosystems. But the basis for farm resource allocation and profitability of different crop enterprises are not properly understood. This study is based on a survey of 48 randomly selected ...

  2. 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.

  3. Profitability, Inputs Elasticities And Resource-Use Efficiency In Small ...

    African Journals Online (AJOL)

    The study examined profitability, inputs elasticities and resource-use efficiency in small scale cowpea production in Niger State, Nigeria. The primary data for the study were obtained using structured questionnaire administered to one hundred randomly sampled farmers from two Local Government Areas. Descriptive ...

  4. Profitability And Resource Use Efficiency In Dry Season Onion ...

    African Journals Online (AJOL)

    The study evaluated profitability and resource use efficiency in dry season onion production in Sokoto and Kebbi States. Eight local government areas (L. G. As), four from each State, were purposively selected for the study. From each L.G.A., four villages were selected and from each village, five dry season onion farmers ...

  5. 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.

  6. The impact of age and gender on resource utilization and profitability in ED patients seen and released.

    Science.gov (United States)

    Henneman, Philip L; Nathanson, Brian H; Ribeiro, Kara; Balasubramanian, Hari

    2014-10-01

    To determine how age and gender impact resource utilization and profitability in patients seen and released from an Emergency Department (ED). Billing data for patients seen and released from an Emergency Department (ED) with >100,000 annual visits between 2003 and 2009 were collected. Resource utilization was measured by length of stay (placement in ED bed to leaving the bed) and direct clinical costs (e.g., ED nursing salary and benefits, pharmacy and supply costs, etc.) estimated using relative value unit cost accounting. The primary outcome of profitability was defined as contribution margin per hour. A patient's contribution margin by insurance type (excluding self-pay) was determined by subtracting direct clinical costs from facility contractual revenue. Results are expressed as medians and US dollars. In 523 882 outpatient ED encounters, as patients' aged, length of stay and direct clinical cost increased while the contribution margin and contribution margin by hour decreased. Women of childbearing age (15-44) had higher median length of stay (2.1 hours), direct clinical cost ($149), and contribution margin per hour ($103/hour) than men of same age (1.7, $131, $85/hour, respectively). Resource utilization and profitability by gender were similar in children and adults over 45. Resource utilization increased and profitability decreased with increasing age in patients seen and released from an ED. The care of women of childbearing age resulted in higher resource utilization and higher profitability than men of the same age. No differences in resource utilization or profitability by gender were observed in children and adults over 45. Copyright © 2014 Elsevier Inc. All rights reserved.

  7. Testing competing measures of profitability for mobile resources.

    Science.gov (United States)

    Barrette, Maryse; Wu, Gi-Mick; Brodeur, Jacques; Giraldeau, Luc-Alain; Boivin, Guy

    2009-01-01

    Optimal diet theory often fails to predict a forager's diet choice when prey are mobile. Because they escape or defend themselves, mobile prey are likely to increase the forager's handling time, thereby decreasing its fitness gain rate. Many animals have been shown to select their prey so as to maximize either their fitness gain or their fitness gain rate. However, no study has yet compared directly these two measures of profitability by generating testable predictions about the choice of the forager. Under laboratory conditions, we compared these two measures of profitability, using the aphid parasitoid Aphidius colemani and its host, Myzus persicae. Fitness gain was calculated for parasitoids developing in each host instar by measuring life-history traits such as developmental time, sex ratio and fecundity. Fitness gain rate was estimated by dividing fitness gain by handling time, the time required to subdue the host. Fourth instar aphids provided the best fitness gain to parasitoids, whereas second instar aphids were the most profitable in terms of fitness gain rate. Host choice tests showed that A. colemani females preferred second instar hosts, suggesting that their decision maximizes fitness gain rate over fitness gain. Our results indicate that fitness gain rate is a reliable predictor of animal's choice for foragers exploiting resources that impose additional time cost due to their mobility.

  8. Investment in Electronic Commerce: Financial Perspectives and Profit Conditions

    OpenAIRE

    Bergendahl, Göran

    2002-01-01

    Electronic Commerce ("eCommerce") is a concept for trade based upon products and services that are being marketed, contracted, and paid for over the Internet. Consequently, electronic commerce demands for the investment in computer systems, marketing, logistics and payments. This paper will focus on the profitability of investments in eCommerce with a special focus on outlays for information technology systems and sales management. If the services are made more standardized, if they do not ch...

  9. Profit-based conventional resource scheduling with renewable energy penetration

    Science.gov (United States)

    Reddy, K. Srikanth; Panwar, Lokesh Kumar; Kumar, Rajesh; Panigrahi, B. K.

    2017-08-01

    Technological breakthroughs in renewable energy technologies (RETs) enabled them to attain grid parity thereby making them potential contenders for existing conventional resources. To examine the market participation of RETs, this paper formulates a scheduling problem accommodating energy market participation of wind- and solar-independent power producers (IPPs) treating both conventional and RETs as identical entities. Furthermore, constraints pertaining to penetration and curtailments of RETs are restructured. Additionally, an appropriate objective function for profit incurred by conventional resource IPPs through reserve market participation as a function of renewable energy curtailment is also proposed. The proposed concept is simulated with a test system comprising 10 conventional generation units in conjunction with solar photovoltaic (SPV) and wind energy generators (WEG). The simulation results indicate that renewable energy integration and its curtailment limits influence the market participation or scheduling strategies of conventional resources in both energy and reserve markets. Furthermore, load and reliability parameters are also affected.

  10. Sustainability is possible despite greed - Exploring the nexus between profitability and sustainability in common pool resource systems.

    Science.gov (United States)

    Osten, Friedrich Burkhard von der; Kirley, Michael; Miller, Tim

    2017-05-23

    The sustainable use of common pool resources has become a significant global challenge. It is now widely accepted that specific mechanisms such as community-based management strategies, institutional responses such as resource privatization, information availability and emergent social norms can be used to constrain individual 'harvesting' to socially optimal levels. However, there is a paucity of research focused specifically on aligning profitability and sustainability goals. In this paper, an integrated mathematical model of a common pool resource game is developed to explore the nexus between the underlying costs and benefits of harvesting decisions and the sustainable level of a shared, dynamic resource. We derive optimal harvesting efforts analytically and then use numerical simulations to show that individuals in a group can learn to make harvesting decisions that lead to the globally optimal levels. Individual agents make their decision based on signals received and a trade-off between economic and ecological sustainability. When the balance is weighted towards profitability, acceptable economic and social outcomes emerge. However, if individual agents are solely driven by profit, the shared resource is depleted in the long run - sustainability is possible despite some greed, but too much will lead to over-exploitation.

  11. Electronic Payments Profitability Extent Model

    Directory of Open Access Journals (Sweden)

    Rudolf Vohnout

    2016-12-01

    Full Text Available Cashless payments are recent phenomena, which even increased with the introduction of contactless means like NFC, PayPass or payWave. Such new methods speed-up the entire payment process and in comparison to cash transactions are much simpler and faster. But on the other hand the key question for merchant is if it is worth to have such device, which accept these new payment means or not to have the terminal at all. What is the amount of cash flow, which delimits the cash holdings to be still profitable? This paper tries to give answers to such question by presenting general profitability model, which will address defining the cash threshold amount. The aim is to show that cash holdings could be profitable up to certain amount, but after the threshold is met, cashless payment methods are fairly superior despite their additional costs.

  12. Challenges in Waste Electrical and Electronic Equipment Management: A Profitability Assessment in Three European Countries

    Directory of Open Access Journals (Sweden)

    Idiano D’Adamo

    2016-07-01

    Full Text Available Waste electrical and electronic equipment (WEEE is known as an important source of secondary raw materials. Since decades, its treatment allowed to recover great amounts of basic resources. However, the management of electronic components embedded in WEEE still presents many challenges. The purpose of the paper is to cope with some of these challenges through the definition of an economic model able to identify the presence of profitability within the recovery process of waste printed circuit boards (WPCBs. To this aim, a set of common economic indexes is used within the paper. Furthermore, a sensitivity analysis on a set of critical variables is conducted to evaluate their impact on the results. Finally, the combination of predicted WEEE volumes (collected during the 2015–2030 period in three European countries (Germany, Italy and the United Kingdom and related economic indexes quantify the potential advantage coming from the recovery of this kind of waste in the next future.

  13. 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.

  14. THE ROLE OF HUMAN RESOURCE PRACTICES ON PROFITS GENERATED BY THE INNOVATIONS: THE ROLE OF TOP MANAGEMENT SUPPORT AND REGULARITY OF EMPLOYEES MEETINGS

    Directory of Open Access Journals (Sweden)

    Tatjana Stanovcic

    2016-12-01

    Full Text Available Previous scholars argue that human resource practices advance valuable knowledge what could be reflected positively on innovations. Accordingly, we empirically investigate whether human resource related practices such as top management support and regularity of employees meetings are related to profit generated by the innovation activities. Using survey data of Montenegrin firms, we find that firms in which top management supports employees' idea and have regular employees meetings related to innovation activities are likely to report higher profit generated by innovations. Therefore, our results underline the crucial role of human resource practices in the process of innovation that generates profitability for firms.

  15. Electronic Human Resources Management (e-HRM Adoption Studies: Past and Future Research

    Directory of Open Access Journals (Sweden)

    Winarto Winarto

    2018-05-01

    Full Text Available Electronic human resource management (e-HRM systems become more widely used by profit and non-profit organization. However, the field currently lacks sound theoretical frameworks that can be useful in addressing a key issue concerning the implementation of e-HRM systems, in particular to obtain a better understanding of the factors influencing the adoption of e-HRM systems. The objective of this paper is to provide a foundation towards the development of a theoretical framework for the implementation of e-HRM systems and develop a conceptual model that would reflect the nature of e-HRM systems’ adoption through systematic literature review. Adopting Crossan and Apaydin’s procedure of systematic review, this paper investigated 21 empirical papers of electronics human resources management, then categorized them into 4 characteristics which influence the adoption; System and technology characteristics; Organizational characteristics; User/individual characteristics, and Environmental and contextual characteristics. Finally, the e-HRM adoption research framework is drawn and based on the framework; avenues for future research are discussed.   Bahasa Indonesia Abstrak: Manajemen sumber daya manusia elektronik (selanjutnya disebut dengan e-HRM semakin banyak digunakan oleh organisasi profit dan nonprofit. Namun, bidang dan topik ini belum memiliki kerangka teori yang mapan, yang dapat digunakan untuk menganalisis isu-isu terkait penerapan e-HRM, terutama mengenai faktor-faktor yang mempengaruhi adopsi sistem e-HRM. Tujuan penelitian ini adalah untuk memberikan landasan bagi pengembangan kerangka teoritis untuk implementasi sistem e-HRM dan mengembangkan model konseptual yang akan menggambarkan adopsi sistem e-HRM melalui tinjauan literatur sistematis. Mengadopsi prosedur dan metode Crossan dan Apaydin untuk melakukan telaah literatur secara sistematis, paper ini menyelidiki 21 publikasi empiris manajemen sumber daya manusia elektronik dari 2

  16. Cash budgeting: an underutilized resource management tool in not-for-profit health care entities.

    Science.gov (United States)

    Hauser, R C; Edwards, D E; Edwards, J T

    1991-01-01

    Cash budgeting is generally considered to be an important part of resource management in all businesses. However, respondents to a survey of not-for-profit health care entities revealed that some 40 percent of the participants do not currently prepare cash budgets. Where budgeting occurred, the cash forecasts covered various time frames, and distribution of the document was inconsistent. Most budgets presented cash receipts and disbursements according to operating, investing, and financing activities--a format consistent with the year-end cash flow statement. By routinely preparing monthly cash budgets, the not-for-profit health care entity can project cash inflow/outflow or position with anticipated cash insufficiencies and surpluses. The budget should be compared each month to actual results to evaluate performance. The magnitude and timing of cash flows is much too critical to be left to chance.

  17. Electronic Resource Management and Design

    Science.gov (United States)

    Abrams, Kimberly R.

    2015-01-01

    We have now reached a tipping point at which electronic resources comprise more than half of academic library budgets. Because of the increasing work associated with the ever-increasing number of e-resources, there is a trend to distribute work throughout the library even in the presence of an electronic resources department. In 2013, the author…

  18. 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...

  19. 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.

  20. Electronic Resource Management Systems

    Directory of Open Access Journals (Sweden)

    Mark Ellingsen

    2004-10-01

    Full Text Available Computer applications which deal with electronic resource management (ERM are quite a recent development. They have grown out of the need to manage the burgeoning number of electronic resources particularly electronic journals. Typically, in the early years of e-journal acquisition, library staff provided an easy means of accessing these journals by providing an alphabetical list on a web page. Some went as far as categorising the e-journals by subject and then grouping the journals either on a single web page or by using multiple pages. It didn't take long before it was recognised that it would be more efficient to dynamically generate the pages from a database rather than to continually edit the pages manually. Of course, once the descriptive metadata for an electronic journal was held within a database the next logical step was to provide administrative forms whereby that metadata could be manipulated. This in turn led to demands for incorporating more information and more functionality into the developing application.

  1. Electronic Resources Management Project Presentation 2012

    KAUST Repository

    Ramli, Rindra M.

    2012-11-05

    This presentation describes the electronic resources management project undertaken by the KAUST library. The objectives of this project is to migrate information from MS Sharepoint to Millennium ERM module. One of the advantages of this migration is to consolidate all electronic resources into a single and centralized location. This would allow for better information sharing among library staff.

  2. PRINCIPLES OF CONTENT FORMATION EDUCATIONAL ELECTRONIC RESOURCE

    Directory of Open Access Journals (Sweden)

    О Ю Заславская

    2017-12-01

    Full Text Available The article considers modern possibilities of information and communication technologies for the design of electronic educational resources. The conceptual basis of the open educational multimedia system is based on the modular architecture of the electronic educational resource. The content of the electronic training module can be implemented in several versions of the modules: obtaining information, practical exercises, control. The regularities in the teaching process in modern pedagogical theory are considered: general and specific, and the principles for the formation of the content of instruction at different levels are defined, based on the formulated regularities. On the basis of the analysis, the principles of the formation of the electronic educational resource are determined, taking into account the general and didactic patterns of teaching.As principles of the formation of educational material for obtaining information for the electronic educational resource, the article considers: the principle of methodological orientation, the principle of general scientific orientation, the principle of systemic nature, the principle of fundamentalization, the principle of accounting intersubject communications, the principle of minimization. The principles of the formation of the electronic training module of practical studies in the article include: the principle of systematic and dose based consistency, the principle of rational use of study time, the principle of accessibility. The principles of the formation of the module for monitoring the electronic educational resource can be: the principle of the operationalization of goals, the principle of unified identification diagnosis.

  3. Implementing CORAL: An Electronic Resource Management System

    Science.gov (United States)

    Whitfield, Sharon

    2011-01-01

    A 2010 electronic resource management survey conducted by Maria Collins of North Carolina State University and Jill E. Grogg of University of Alabama Libraries found that the top six electronic resources management priorities included workflow management, communications management, license management, statistics management, administrative…

  4. Managing electronic resources a LITA guide

    CERN Document Server

    Weir, Ryan O

    2012-01-01

    Informative, useful, current, Managing Electronic Resources: A LITA Guide shows how to successfully manage time, resources, and relationships with vendors and staff to ensure personal, professional, and institutional success.

  5. Intellectual Capital and Profitability: A Firm Value Approach in the European Companies

    Directory of Open Access Journals (Sweden)

    Maria Manuela Martins

    2016-09-01

    Full Text Available Intangibles are, at a knowledge-based economy, the most important resources, driving companies towards systematic and sometimes unexpected returns. This paper follows a positivist approach and aims to investigate the association between the degree of intangibility, value of firms and their profitability. Based on the 500 largest European companies, rated by Financial Times, the most relevant insights emerge from the association between firms’ knowledge intensity level and its degree of profitability. These insights consolidate the evidences that immaterial resources act as drivers of future benefits and are embodied on firms’ profitability ratios.

  6. 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...

  7. Non-profit Drug Research and Development at a Crossroads.

    Science.gov (United States)

    Jarosławski, Szymon; Toumi, Mondher; Auquier, Pascal; Dussart, Claude

    2018-02-07

    In wealthy nations, non-profit drug R&D has been proposed to reduce the prices of medicines. We sought to review the ethical and economic issues concerning non-profit drug R&D companies, and the possible impact that their pricing strategy may have on the innovation efforts from for-profit companies targeting the same segment of the pharmaceutical market. There are two possible approaches to pricing drugs developed by non-profit R&D programs: pricing that maximises profits and "affordable" pricing that reflects the cost of manufacturing and distribution, plus a margin that ensures sustainability of the drug supply. Overall, the non-profits face ethical challenges - due to the lack of resources, they are unable to independently commercialize their products on a large scale; however, the antitrust law does not permit them to impose prices on potential licensees. Also, reduced prices for the innovative products may result in drying the for-profit R&D in the area.

  8. Gender Analysis Of Electronic Information Resource Use: The Case ...

    African Journals Online (AJOL)

    Based on the findings the study concluded that access and use of electronic information resources creates a “social digital divide” along gender lines. The study ... Finally, the library needs to change its marketing strategies on the availability of electronic information resources to increase awareness of these resources.

  9. Users satisfaction with electronic information resources and services ...

    African Journals Online (AJOL)

    This study investigated users satisfaction on the use of electronic information resources and services in MTN Net libraries in ABU & UNIBEN. Two objectives and one null hypotheses were formulated and tested with respect to the users' satisfaction on electronic information resources and services in MTN Net libraries in ...

  10. 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.

  11. Organizational matters of competition in electronic educational resources

    Directory of Open Access Journals (Sweden)

    Ирина Карловна Войтович

    2015-12-01

    Full Text Available The article examines the experience of the Udmurt State University in conducting competitions of educational publications and electronic resources. The purpose of such competitions is to provide methodological support to educational process. The main focus is on competition of electronic educational resources. The technology of such contests is discussed through detailed analysis of the main stages of the contest. It is noted that the main task of the preparatory stage of the competition is related to the development of regulations on competition and the definition of criteria for selection of the submitted works. The paper also proposes a system of evaluation criteria of electronic educational resources developed by members of the contest organizing committee and jury members. The article emphasizes the importance of not only the preparatory stages of the competition, but also measures for its completion, aimed at training teachers create quality e-learning resources.

  12. CHALLENGES OF ELECTRONIC INFORMATION RESOURCES IN ...

    African Journals Online (AJOL)

    This paper discusses the role of policy for proper and efficient library services in the electronic era. It points out some of the possible dangers of embarking in electronic resources without a proper focus at hand. Thus, it calls for today's librarians and policy makers to brainstorm and come up with working policies suitable to ...

  13. Increasing gas producer profitability with virtual well visibility via an end-to-end, wireless Internet gas monitoring system

    Energy Technology Data Exchange (ETDEWEB)

    McDougall, M.; Coleman, K.; Beck, R.; Lyon, R.; Potts, R. [Northrock Resources Ltd., Calgary, AB (Canada); Benterud, K. [Zed.i solutions, Calgary, AB (Canada)

    2003-07-01

    Most gas producing companies still use 100-year old technology to measure gas volumes because of the prohibitive costs of implementing corporate wide electronic information systems to replace circular mechanical chart technology. This paper describes how Northrock Resources Ltd. increased profitability using Smart-Alek{sup TM} while avoiding high implementation costs. Smart-Alek is a new type of fully integrated end-to-end electronic gas flow measurement (GFM) system based on Field Intelligence Network and End User Interference (FINE). Smart-Alek can analyze gas production through public wireless communications and a web-browser delivery system. The system has enabled Northrock to increase gas volumes with more accurate measurement and reduced downtime. In addition, operating costs were also decreased because the frequency of well visits was reduced and the administrative procedures of data collection was more efficient. The real-time well visibility of the tool has proven to be very effective in optimizing business profitability. 9 refs., 1 tab., 9 figs.

  14. 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.

  15. A branch-and-cut algorithm for the capacitated profitable tour problem

    DEFF Research Database (Denmark)

    Jepsen, Mads Kehlet; Petersen, Bjørn; Spoorendonk, Simon

    2014-01-01

    This paper considers the Capacitated Profitable Tour Problem (CPTP) which is a special case of the Elementary Shortest Path Problem with Resource Constraints (ESPPRC). The CPTP belongs to the group of problems known as traveling salesman problems with profits. In CPTP each customer is associated...... with a profit and a demand and the objective is to find a capacitated tour (rooted in a depot node) that minimizes the total travel distance minus the profit of the visited customers. The CPTP can be recognized as the sub-problem in many column generation applications, where it is traditionally solved through...

  16. Use of Electronic Resources in a Private University in Nigeria ...

    African Journals Online (AJOL)

    The study examined awareness and constraints in the use of electronic resources by lecturers and students of Ajayi Crowther University, Oyo, Nigeria. It aimed at justifying the resources expended in the provision of electronic resources in terms of awareness, patronage and factors that may be affecting awareness and use ...

  17. Electronic Resources Management System: Recommendation Report 2017

    KAUST Repository

    Ramli, Rindra M.

    2017-05-01

    This recommendation report provides an overview of the selection process for the new Electronic Resources Management System. The library has decided to move away from Innovative Interfaces Millennium ERM module. The library reviewed 3 system as potential replacements namely: Proquest 360 Resource Manager, Ex Libris Alma and Open Source CORAL ERMS. After comparing and trialling the systems, it was decided to go for Proquest 360 Resource Manager.

  18. Increasing gas producer profitability with virtual well visibility via an end-to-end wireless Internet gas monitoring system

    Energy Technology Data Exchange (ETDEWEB)

    McDougall, M. [Northrock Resources Ltd., Calgary, AB (Canada); Benterud, K. [Zed.i solutions, Calgary, AB (Canada)

    2003-07-01

    This PowerPoint presentation describes how Northrock Resources Ltd. increased profitability using Smart-Alek{sup TM} while avoiding high implementation costs. Smart-Alek is a new type of fully integrated end-to-end electronic gas flow measurement (GFM) system based on Field Intelligence Network and End User Interference (FINE). Smart-Alek can analyze gas production through public wireless communications and a web-browser delivery system. The system has enabled Northrock to increase gas volumes with more accurate measurement and reduced downtime. In addition, operating costs have decreased because the frequency of well visits has been reduced and the administrative procedures of data collection is more efficient. The real-time well visibility of the tool has proven to be very effective in optimizing business profitability. 7 figs.

  19. 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.

  20. use of electronic resources by graduate students of the department

    African Journals Online (AJOL)

    respondent's access electronic resources from the internet via Cybercafé .There is a high ... KEY WORDS: Use, Electronic Resources, Graduate Students, Cybercafé. INTRODUCTION ... Faculty of Education, University of Uyo, Uyo. Olu Olat ...

  1. 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.

  2. comparative profitability analysis of selected rainfed and irrigated

    African Journals Online (AJOL)

    PROF EKWUEME

    KEYWORDS: Rainfed, irrigated, food crops, profitability, Adamawa, Nigeria. INTRODUCTION .... some or all of three motives (Olayide and Heady, 1982). The major resources .... The third stage was the purposive selection of villages based on ...

  3. Productivity, Profitability and Resource Use Efficiency: A Comparative Analysis between Conventional and High Yielding Rice in Rajbari District, Bangladesh

    Directory of Open Access Journals (Sweden)

    Md. Yahia Bapari

    2016-10-01

    Full Text Available The study was analyzed the determinants, costs and benefits and resources allocation of both conventional and high yielding rice cultivation over the Rajbari district of Bangladesh. Data were accumulated from 300 regular rice growers of conventional and high yielding varieties and random sampling technique was applied for selecting the respondents from the study area from which information was collected through pre-tested questionnaire. Cobb – Douglas production function and gross margin were mainly used to determine the productivities and profits of both rice and the marginal value of the product was highly recommended to derive the optimal use of the resources. Results obtained by applying ordinary least square method showed that the most important factors of production in the study area were irrigation, labor, fertilizer and insecticide costs whose elasticities were 0.904, 0.048, 0.045 and 0.044 respectively and insignificant factors were seed and ploughing costs whose elasticities were – 0.009 and 0.030 respectively for high yielding rice. On the other hand, irrigation, insecticide, seed and ploughing costs of elasticities 0.880, 0.589, 0.116 and – 0.127 respectively were the important factors and minor role playing factors were labor and fertilizer costs whose elasticities were 0.098 and 0.077 respectively for conventional yielding rice. The core message from productivity analysis was that the irrigation was key variable which played a positive and vital role in producing rice of both varieties. All variables (resources were economically misallocated in the production activities of both varieties along the study area but high yielding rice was more profitable than conventional one. Results also showed that the farmers of the study area produced rice of both varieties in the inefficient range of production. Continuous supply of electricity, flexible credit and improving the existing resources were the prime policy recommendations of

  4. Electronic resource management practical perspectives in a new technical services model

    CERN Document Server

    Elguindi, Anne

    2012-01-01

    A significant shift is taking place in libraries, with the purchase of e-resources accounting for the bulk of materials spending. Electronic Resource Management makes the case that technical services workflows need to make a corresponding shift toward e-centric models and highlights the increasing variety of e-formats that are forcing new developments in the field.Six chapters cover key topics, including: technical services models, both past and emerging; staffing and workflow in electronic resource management; implementation and transformation of electronic resource management systems; the ro

  5. Utilization of electronic information resources by academic staff at ...

    African Journals Online (AJOL)

    The study investigated the utilization of Electronic Information resources by the academic staff of Makerere University in Uganda. It examined the academic staff awareness of the resources available, the types of resources provided by the Makerere University Library, the factors affecting resource utilization. The study was ...

  6. Electronic Resources Management Project Presentation 2012

    KAUST Repository

    Ramli, Rindra M.

    2012-01-01

    This presentation describes the electronic resources management project undertaken by the KAUST library. The objectives of this project is to migrate information from MS Sharepoint to Millennium ERM module. One of the advantages of this migration

  7. 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).

  8. Traditions and Management Perspectives of Community and Non-Profit Organizations in Lithuania

    Directory of Open Access Journals (Sweden)

    Andrius Stasiukynas

    2015-02-01

    Full Text Available Purpose – To overview the traditions and management perspectives of community and non-profit organizations in Lithuania.Methodology – For the purpose of this research a literature analysis on community and non-profit organization case studies was conducted. The case studies describing stories of success were singled out and leaders of these organizations were interviewed.Findings – The research has showed the growth of the number of community and nonprofit organizations during the last twenty years and the difficulties of collecting the statistical data. This study presupposes the possibility to identify the tendencies of management in community and non-profit organizations, including the following: increasing use of the social networks for communication; proliferation of strategic planning; greater emphasis on educating and empowering new generation of leaders.Research implications – Prior studies in this area in Lithuania have not exhaustively analyzed the components of human resource management of non-profit organizations. An important follow up on this study would be to analyze the human resource management in community organizations.Practical implications – This study covered the management aspects important for the improvement of how community and non-profit organizations work.Originality/Value – This study expands the knowledge on Lithuanian community and non-profit organization development and management.Research type – literature review, research paper.

  9. Practical guide to electronic resources in the humanities

    CERN Document Server

    Dubnjakovic, Ana

    2010-01-01

    From full-text article databases to digitized collections of primary source materials, newly emerging electronic resources have radically impacted how research in the humanities is conducted and discovered. This book, covering high-quality, up-to-date electronic resources for the humanities, is an easy-to-use annotated guide for the librarian, student, and scholar alike. It covers online databases, indexes, archives, and many other critical tools in key humanities disciplines including philosophy, religion, languages and literature, and performing and visual arts. Succinct overviews of key eme

  10. Continuous sawmill studies: protocols, practices, and profits

    Science.gov (United States)

    Robert Mayer; Jan Wiedenbeck

    2005-01-01

    In today's global economy, the "opportunity cost" associated with suboptimal utilization of raw material and mill resources is significant. As a result, understanding the profit potential associated with different types of logs is critically important for sawmill survival. The conventional sawmill study typically has been conducted on a substantially...

  11. 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...

  12. Utilisation of Electronic Information Resources By Lecturers in ...

    African Journals Online (AJOL)

    This study assesses the use of information resources, specifically, electronic databases by lecturers/teachers in Universities and Colleges of Education in South Western Nigeria. Information resources are central to teachers' education. It provides lecturers/teachers access to information that enhances research and ...

  13. Discipline, availability of electronic resources and the use of Finnish National Electronic Library - FinELib

    Directory of Open Access Journals (Sweden)

    Sanna Torma

    2004-01-01

    Full Text Available This study elaborated relations between digital library use by university faculty, users' discipline and the availability of key resources in the Finnish National Electronic Library (FinELib, Finnish national digital library, by using nationwide representative survey data. The results show that the perceived availability of key electronic resources by researchers in FinELib was a stronger predictor of the frequency and purpose of use of its services than users' discipline. Regardless of discipline a good perceived provision of central resources led to a more frequent use of FinELib. The satisfaction with the services did not vary with the discipline, but with the perceived availability of resources.

  14. The Role of the Acquisitions Librarian in Electronic Resources Management

    Science.gov (United States)

    Pomerantz, Sarah B.

    2010-01-01

    With the ongoing shift to electronic formats for library resources, acquisitions librarians, like the rest of the profession, must adapt to the rapidly changing landscape of electronic resources by keeping up with trends and mastering new skills related to digital publishing, technology, and licensing. The author sought to know what roles…

  15. Analysis of Pedagogic Potential of Electronic Educational Resources with Elements of Autodidactics

    Directory of Open Access Journals (Sweden)

    Igor A.

    2018-03-01

    Full Text Available Introduction: in recent years didactic properties of electronic educational resources undergo considerable changes, nevertheless, the question of studying of such complete phenomenon as “an electronic educational resource with autodidactics elements” remains open, despite sufficient scientific base of researches of the terms making this concept. Article purpose – determination of essence of electronic educational resources with autodidactics elements. Materials and Methods: the main method of research was the theoretical analysis of the pedagogical and psychological literature on the problem under study. We used the theoretical (analysis, synthesis, comparison and generalization methods, the method of interpretation, pedagogical modeling, and empirical methods (observation, testing, conversation, interview, analysis of students’ performance, pedagogical experiment, peer review. Results: we detected the advantages of electronic educational resources in comparison with traditional ones. The concept of autodidactics as applied to the subject of research is considered. Properties of electronic educational resources with a linear and nonlinear principle of construction are studied.The influence of the principle of construction on the development of the learners’ qualities is shown. We formulated an integral definition of electronic educational resources with elements of autodidactics, namely, the variability, adaptivity and cyclicity of training. A model of the teaching-learning process with electronic educational resources is developed. Discussion and Conclusions: further development of a problem will allow to define whether electronic educational resources with autodidactics elements pedagogical potential for realization of educational and self-educational activity of teachers have, to modify technological procedures taking into account age features of students, their specialties and features of the organization of process of training of

  16. Preservation and conservation of electronic information resources of ...

    African Journals Online (AJOL)

    The major holdings of the broadcast libraries of the Nigerian Television Authority (NTA) are electronic information resources; therefore, providing safe places for general management of these resources have aroused interest in the industry in Nigeria for sometimes. The need to study the preservation and conservation of ...

  17. 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

  18. Building an electronic resource collection a practical guide

    CERN Document Server

    Lee, Stuart D

    2004-01-01

    This practical book guides information professionals step-by-step through building and managing an electronic resource collection. It outlines the range of electronic products currently available in abstracting and indexing, bibliographic, and other services and then describes how to effectively select, evaluate and purchase them.

  19. Analysis of Human Resources Management Strategy in China Electronic Commerce Enterprises

    Science.gov (United States)

    Shao, Fang

    The paper discussed electronic-commerce's influence on enterprise human resources management, proposed and proved the human resources management strategy which electronic commerce enterprise should adopt from recruitment strategy to training strategy, keeping talent strategy and other ways.

  20. Profitability and Technical Efficiency of Soybean Production in Northern Nigeria

    Directory of Open Access Journals (Sweden)

    Ugbabe, OO.

    2017-01-01

    Full Text Available The International Institute of Tropical Agriculture and collaborating partners have been introducing and disseminating short season soybean varieties among farm households in the Sudan savannas of Northern Nigeria since 2008. Yet, there is no empirical information on the profitability and technical efficiency of soybean production. This study estimated the profitability and efficiency of production of the early maturing soybean. Nine hundred soybean farming households in thirty communities from three Local Government Areas (LGAs in Kano State were sampled for the study. Partial budget technique and stochastic frontier production function were used to analyze the data elicited from the sampled farm households. Results from the study established the profitability of soybean production in all the three LGAs of Kano State. The highest profit of N178,613/ha and returns per naira invested of 2.5 respectively was earned by the soybean producing households of Dawakin-Tofa LGA. Net profit was N157,261in Shanono with a returns of 1.75 per naira invested. In Bunkure, net benefit was N143,342 with returns of 1.66 per Naira invested. The mean technical efficiency was highest for the Dawakin-Tofa LGA soybean growing households (87%, followed by Bunkure LGA (68%, and Shanono LGA (59%. This result implies that given the current level of resources available to the soybean producing households, they can increase their soybean output in the short run by a margin 13%, 32% and 41% in Dawakin-Tofa, Bunkure and Shanono LGAs respectively through efficient utilization of their available resources. Farmer-specific efficiency factors, which comprise age, education, access to credit, extension contact and farming experience, were found to be the significant factors that account for the observed variation in efficiency among the farmers in the 3 LGAs. It was recommended that the soybean farmers through the assistance of extension agents should be encouraged to adhere

  1. The effects of staffing and training on firm productivity and profit growth before, during, and after the Great Recession.

    Science.gov (United States)

    Kim, Youngsang; Ployhart, Robert E

    2014-05-01

    This study integrates research from strategy, economics, and applied psychology to examine how organizations may leverage their human resources to enhance firm performance and competitive advantage. Staffing and training are key human resource management practices used to achieve firm performance through acquiring and developing human capital resources. However, little research has examined whether and why staffing and training influence firm-level financial performance (profit) growth under different environmental (economic) conditions. Using 359 firms with over 12 years of longitudinal firm-level profit data, we suggest that selective staffing and internal training directly and interactively influence firm profit growth through their effects on firm labor productivity, implying that staffing and training contribute to the generation of slack resources that help buffer and then recover from the effects of the Great Recession. Further, internal training that creates specific human capital resources is more beneficial for prerecession profitability, but staffing is more beneficial for postrecession recovery, apparently because staffing creates generic human capital resources that enable firm flexibility and adaptation. Thus, the theory and findings presented in this article have implications for the way staffing and training may be used strategically to weather economic uncertainty (recession effects). They also have important practical implications by demonstrating that firms that more effectively staff and train will outperform competitors throughout all pre- and postrecessionary periods, even after controlling for prior profitability. (c) 2014 APA, all rights reserved.

  2. Using XML Technologies to Organize Electronic Reference Resources

    OpenAIRE

    Huser, Vojtech; Del Fiol, Guilherme; Rocha, Roberto A.

    2005-01-01

    Provision of access to reference electronic resources to clinicians is becoming increasingly important. We have created a framework for librarians to manage access to these resources at an enterprise level, rather than at the individual hospital libraries. We describe initial project requirements, implementation details, and some preliminary results.

  3. Electronic Resources and Mission Creep: Reorganizing the Library for the Twenty-First Century

    Science.gov (United States)

    Stachokas, George

    2009-01-01

    The position of electronic resources librarian was created to serve as a specialist in the negotiation of license agreements for electronic resources, but mission creep has added more functions to the routine work of electronic resources such as cataloging, gathering information for collection development, and technical support. As electronic…

  4. 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)

  5. EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES

    Directory of Open Access Journals (Sweden)

    Selma Novalija Islambegović

    2015-12-01

    Full Text Available The aim of the paper is to clarify and systematize the methods of evaluating customers’ profitability on a scientifically based methodology. It also aims at investigating the relationship between business results achieved by individual sectors in the companies from the Tuzla Canton (TC and the applied method of profitability management, in the function of generating such results. The analysis was conducted on the appropriateness of the current approach to profitability management according to information resources which served as the basis of the approach. Certain limitations were identified, which in practice lead to an inaccurate evaluation of customers’ profitability. The transitional economy, characterized by macroeconomic instability and a low competitiveness factor in general, along with other numerous external limitations, requires that companies effectively rearrange their value chain, in the function of finding internal resources, in order to achieve long-term profitability of the customer portfolio management. The origin of modern trends in creation and maintenance of comparative advantages of the company lies in adoption of the “Customer Relationship Management” (CRM business philosophy. The research results indicate insufficient knowledge of the management about the key “drivers” of success in achieving comparative advantages and point to inadequate organization of the accounting function which is not able to support a modern approach to business performance management.

  6. 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.

  7. Electronic Resources Management System: Recommendation Report 2017

    KAUST Repository

    Ramli, Rindra M.

    2017-01-01

    This recommendation report provides an overview of the selection process for the new Electronic Resources Management System. The library has decided to move away from Innovative Interfaces Millennium ERM module. The library reviewed 3 system

  8. The Internet School of Medicine: use of electronic resources by medical trainees and the reliability of those resources.

    Science.gov (United States)

    Egle, Jonathan P; Smeenge, David M; Kassem, Kamal M; Mittal, Vijay K

    2015-01-01

    Electronic sources of medical information are plentiful, and numerous studies have demonstrated the use of the Internet by patients and the variable reliability of these sources. Studies have investigated neither the use of web-based resources by residents, nor the reliability of the information available on these websites. A web-based survey was distributed to surgical residents in Michigan and third- and fourth-year medical students at an American allopathic and osteopathic medical school and a Caribbean allopathic school regarding their preferred sources of medical information in various situations. A set of 254 queries simulating those faced by medical trainees on rounds, on a written examination, or during patient care was developed. The top 5 electronic resources cited by the trainees were evaluated for their ability to answer these questions accurately, using standard textbooks as the point of reference. The respondents reported a wide variety of overall preferred resources. Most of the 73 responding medical trainees favored textbooks or board review books for prolonged studying, but electronic resources are frequently used for quick studying, clinical decision-making questions, and medication queries. The most commonly used electronic resources were UpToDate, Google, Medscape, Wikipedia, and Epocrates. UpToDate and Epocrates had the highest percentage of correct answers (47%) and Wikipedia had the lowest (26%). Epocrates also had the highest percentage of wrong answers (30%), whereas Google had the lowest percentage (18%). All resources had a significant number of questions that they were unable to answer. Though hardcopy books have not been completely replaced by electronic resources, more than half of medical students and nearly half of residents prefer web-based sources of information. For quick questions and studying, both groups prefer Internet sources. However, the most commonly used electronic resources fail to answer clinical queries more than half

  9. Productivity and profitability of maize-pumpkin mix cropping in Chitwan, Nepal

    Directory of Open Access Journals (Sweden)

    Shiva Chandra Dhakal

    2015-12-01

    Full Text Available The study was conducted to determine the productivity, profitability and resource use efficiency of maize-pumpkin mix crop production in Chitwan. The study used 53 maize-pumpkin mix crop adopting farmers from among 300 farmers adopting different pollinator friendly practices. Descriptive and statistical tools including Cobb-Douglas production function were used to analyze data, collected from structured interview schedule. The benefit cost ratio (1.58 indicates that maize-pumpkin mix cropping was profitable with productivity of 2.83 ton per ha on maize main product equivalent basis. The magnitude of regression coefficients of maize-pumpkin mix cropping implied that expenditure on seed and fertilizer and irrigation had significant positive effect on gross return with estimated decreasing return to scale (0.85. According to estimated allocative efficiency indices, it is suggested to increase expenditure on seed and fertilizer cum irrigation by about 90% and 55% respectively. Extension of modern technologies with adjustment on resource use is to be encouraged for increase in productivity and profitability of maize-pumpkin mix crop production which indirectly promotes and ensure forage for pollinators

  10. Identifying and Studying the Factors Effective on Greenhouses Profitability in the Varamin Plain

    Directory of Open Access Journals (Sweden)

    Narges Rajabi Tehrani

    2017-01-01

    Full Text Available The purpose of this research was economic evaluation of green houses and the factors that affect their profitability in the Varamin plain. The type of this research is descriptive-correlation research that was conducted by using a survey method. The statistical population of the research consisted of the beneficiary farmers of established and cultivated green houses in the Varamin plain. The sample size was 108 farmers. The sampling method was simple random sampling method. The main tool of this research study is a questionnaire that whose validity was verified by using a panel of experts and professors in the field of agriculture. The reliability of the questionnaire was assessed through a pre-test for which the Cronbach alpha was between 0.78 and 0.85 which is considered to be acceptable. The results of this research study show that the mean of the profitability index of cost benefit  was 2.286 and thus there is a significant positive correlation between agricultural experience, the level of famer education, agricultural income, the total area of the green house, technical knowledge, using of information resources with the cost benefit  profitability index. The results of regression analysis also indicated that the five variables of agricultural experience, agricultural income, the total area of the green house, technical knowledge, using of information resources well explain for 51.5 % of the changes in the cost benefit profitability index of the green houses located in the Varamin plain. Finally, it is recommended to improve the cost benefit profitability index by actions such as increasing the level of technical knowledge and farmers' access to and use of information resources.

  11. Profitability of Eucalyptus growing in Busiro, Mpigi District, Uganda

    African Journals Online (AJOL)

    supply of woody products from the existing forest resources is decreasing. ... Key words: Household level investments; Eucalyptus; financial profitability. ... eucalyptus (kalitunsi) tree species to other forest tree ... financial analyses is an assumption that market prices eucalyptus woodlot is situated in ... not be of good quality.

  12. Pricing Resources in LTE Networks through Multiobjective Optimization

    Science.gov (United States)

    Lai, Yung-Liang; Jiang, Jehn-Ruey

    2014-01-01

    The LTE technology offers versatile mobile services that use different numbers of resources. This enables operators to provide subscribers or users with differential quality of service (QoS) to boost their satisfaction. On one hand, LTE operators need to price the resources high for maximizing their profits. On the other hand, pricing also needs to consider user satisfaction with allocated resources and prices to avoid “user churn,” which means subscribers will unsubscribe services due to dissatisfaction with allocated resources or prices. In this paper, we study the pricing resources with profits and satisfaction optimization (PRPSO) problem in the LTE networks, considering the operator profit and subscribers' satisfaction at the same time. The problem is modelled as nonlinear multiobjective optimization with two optimal objectives: (1) maximizing operator profit and (2) maximizing user satisfaction. We propose to solve the problem based on the framework of the NSGA-II. Simulations are conducted for evaluating the proposed solution. PMID:24526889

  13. Pricing resources in LTE networks through multiobjective optimization.

    Science.gov (United States)

    Lai, Yung-Liang; Jiang, Jehn-Ruey

    2014-01-01

    The LTE technology offers versatile mobile services that use different numbers of resources. This enables operators to provide subscribers or users with differential quality of service (QoS) to boost their satisfaction. On one hand, LTE operators need to price the resources high for maximizing their profits. On the other hand, pricing also needs to consider user satisfaction with allocated resources and prices to avoid "user churn," which means subscribers will unsubscribe services due to dissatisfaction with allocated resources or prices. In this paper, we study the pricing resources with profits and satisfaction optimization (PRPSO) problem in the LTE networks, considering the operator profit and subscribers' satisfaction at the same time. The problem is modelled as nonlinear multiobjective optimization with two optimal objectives: (1) maximizing operator profit and (2) maximizing user satisfaction. We propose to solve the problem based on the framework of the NSGA-II. Simulations are conducted for evaluating the proposed solution.

  14. Pricing Resources in LTE Networks through Multiobjective Optimization

    Directory of Open Access Journals (Sweden)

    Yung-Liang Lai

    2014-01-01

    Full Text Available The LTE technology offers versatile mobile services that use different numbers of resources. This enables operators to provide subscribers or users with differential quality of service (QoS to boost their satisfaction. On one hand, LTE operators need to price the resources high for maximizing their profits. On the other hand, pricing also needs to consider user satisfaction with allocated resources and prices to avoid “user churn,” which means subscribers will unsubscribe services due to dissatisfaction with allocated resources or prices. In this paper, we study the pricing resources with profits and satisfaction optimization (PRPSO problem in the LTE networks, considering the operator profit and subscribers' satisfaction at the same time. The problem is modelled as nonlinear multiobjective optimization with two optimal objectives: (1 maximizing operator profit and (2 maximizing user satisfaction. We propose to solve the problem based on the framework of the NSGA-II. Simulations are conducted for evaluating the proposed solution.

  15. ANALYTICAL REVIEW OF ELECTRONIC RESOURCES FOR THE STUDY OF LATIN

    Directory of Open Access Journals (Sweden)

    Olena Yu. Balalaieva

    2014-04-01

    Full Text Available The article investigates the current state of development of e-learning content in the Latin language. It is noted that the introduction of ICT in the educational space has expanded the possibility of studying Latin, opened access to digital libraries resources, made it possible to use scientific and educational potential and teaching Latin best practices of world's leading universities. A review of foreign and Ukrainian information resources and electronic editions for the study of Latin is given. Much attention was paid to the didactic potential of local and online multimedia courses of Latin, electronic textbooks, workbooks of interactive tests and exercises, various dictionaries and software translators, databases and digital libraries. Based on analysis of the world market of educational services and products the main trends in the development of information resources and electronic books are examined. It was found that multimedia courses with interactive exercises or workbooks with interactive tests, online dictionaries and translators are the most widely represented and demanded. The noticeable lagging of Ukrainian education and computer linguistics in quantitative and qualitative measures in this industry is established. The obvious drawback of existing Ukrainian resources and electronic editions for the study of Latin is their noninteractive nature. The prospects of e-learning content in Latin in Ukraine are outlined.

  16. Elektronik Bilgi Kaynaklarının Seçimi / Selection of Electronic Information Resources

    Directory of Open Access Journals (Sweden)

    Pınar Al

    2003-04-01

    Full Text Available For many years, library users have used only from the printed media in order to get the information that they have needed. Today with the widespread use of the Web and the addition of electronic information resources to library collections, the use of information in the electronic environment as well as in printed media is started to be used. In time, such types of information resources as, electronic journals, electronic books, electronic encyclopedias, electronic dictionaries and electronic theses have been added to library collections. In this study, selection criteria that can be used for electronic information resources are discussed and suggestions are provided for libraries that try to select electronic information resources for their collections.

  17. Access to electronic resources by visually impaired people

    Directory of Open Access Journals (Sweden)

    Jenny Craven

    2003-01-01

    Full Text Available Research into access to electronic resources by visually impaired people undertaken by the Centre for Research in Library and Information Management has not only explored the accessibility of websites and levels of awareness in providing websites that adhere to design for all principles, but has sought to enhance understanding of information seeking behaviour of blind and visually impaired people when using digital resources.

  18. Library training to promote electronic resource usage

    DEFF Research Database (Denmark)

    Frandsen, Tove Faber; Tibyampansha, Dativa; Ibrahim, Glory

    2017-01-01

    Purpose: Increasing the usage of electronic resources is an issue of concern for many libraries all over the world. Several studies stress the importance of information literacy and instruction in order to increase the usage. Design/methodology/approach: The present article presents the results...

  19. Why and How to Measure the Use of Electronic Resources

    Directory of Open Access Journals (Sweden)

    Jean Bernon

    2008-11-01

    Full Text Available A complete overview of library activity implies a complete and reliable measurement of the use of both electronic resources and printed materials. This measurement is based on three sets of definitions: document types, use types and user types. There is a common model of definitions for printed materials, but a lot of questions and technical issues remain for electronic resources. In 2006 a French national working group studied these questions. It relied on the COUNTER standard, but found it insufficient and pointed out the need for local tools such as web markers and deep analysis of proxy logs. Within the French national consortium COUPERIN, a new working group is testing ERMS, SUSHI standards, Shibboleth authentication, along with COUNTER standards, to improve the counting of the electronic resources use. At this stage this counting is insufficient and its improvement will be a European challenge for the future.

  20. Profitability of groundnut-based cropping systems among farmers in ...

    African Journals Online (AJOL)

    Groundnut is an important cash crop and a good source of vegetable oil to resource-poor farmers. The study examined the Profitability of Groundnut–based Cropping Systems among farmers in Hong Local Government Area of Adamawa State, Nigeria. Specifically, the socio-economic characteristics of the farmers were ...

  1. 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....

  2. Euler European Libraries and Electronic Resources in Mathematical Sciences

    CERN Document Server

    The Euler Project. Karlsruhe

    The European Libraries and Electronic Resources (EULER) Project in Mathematical Sciences provides the EulerService site for searching out "mathematical resources such as books, pre-prints, web-pages, abstracts, proceedings, serials, technical reports preprints) and NetLab (for Internet resources), this outstanding engine is capable of simple, full, and refined searches. It also offers a browse option, which responds to entries in the author, keyword, and title fields. Further information about the Project is provided at the EULER homepage.

  3. 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....

  4. Effects of Electronic Information Resources Skills Training for Lecturers on Pedagogical Practices and Research Productivity

    Science.gov (United States)

    Bhukuvhani, Crispen; Chiparausha, Blessing; Zuvalinyenga, Dorcas

    2012-01-01

    Lecturers use various electronic resources at different frequencies. The university library's information literacy skills workshops and seminars are the main sources of knowledge of accessing electronic resources. The use of electronic resources can be said to have positively affected lecturers' pedagogical practices and their work in general. The…

  5. Generation and distribution of wealth in Blumenau non-profit social service

    Directory of Open Access Journals (Sweden)

    Loriberto Starosky Filho

    2013-08-01

    Full Text Available Non-profit organizations exist all over the world and they have an important role to the economy. These are not aimed at profits and they appeared to develop initiatives of social aspects. The main goal of this research is to check how the wealth is generated and distributed by the non-profits that are enrolled in the Welfare Assistance Council in Blumenau city. This data was gotten through a qualitative, descriptive and documentary research based on analysis of published financial statements of a sample consisting of  nineteen non-profit Welfare Assistance Organizations. The results showed that: a To maintain their activities most  institutions  rely on resources coming from social grants, partnerships and donations; b The added value distributed represents more than fifty percent of the total proceeds in a large number  of institutions; c in most organizations the biggest share of the wealth distribution was used to the workers payment; d a low percentage of  the wealth is to lenders and government. As a general rule, most organizations presented a very low rate of retentions for themselves because they do not seek profits. Their goals are related to social services activities.

  6. Electronic Commerce Resource Centers. An Industry--University Partnership.

    Science.gov (United States)

    Gulledge, Thomas R.; Sommer, Rainer; Tarimcilar, M. Murat

    1999-01-01

    Electronic Commerce Resource Centers focus on transferring emerging technologies to small businesses through university/industry partnerships. Successful implementation hinges on a strategic operating plan, creation of measurable value for customers, investment in customer-targeted training, and measurement of performance outputs. (SK)

  7. 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.

  8. Promotional Strategy Impacts on Organizational Market Share and Profitability

    Directory of Open Access Journals (Sweden)

    Adesoga Dada Adefulu

    2015-12-01

    Full Text Available The paper examined promotional strategy impacts on market share and profitability in Coca-Cola and 7up companies in Lagos State, Nigeria. Survey research method was adopted. The study population was the staff in marketing positions in the selected companies. Questionnaire was administered on the samples from Coca-Cola and 7UP companies. The statistical tool employed was the univariate analysis of variance (ANOVA to determine the statistical significance and the extent to which promotional strategy brings about variation in market share and profitability in the selected companies The study revealed the need for a better understanding of the organizational factors that determine the commitment of organizational resources to drive the achievement of marketing goals. In addition, promotional strategy measured by advertising, publicity and sales promotion affected market share and profitability at different percentage rates while Personal selling did not .The study concluded that promotional strategy suitable to a business caused variations in market share and profitability. Managers concerned about maintaining competitive edge in the market may find it appropriate to begin by examining promotional strategy adoption. Suggestions are also made for further research and study limitations are denoted. Researchers are encouraged to devote efforts to identifying what variables may modify the nature of relationship?

  9. 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...

  10. 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…

  11. What drives firm profitability? A multilevel approach to the Spanish agri-food sector

    International Nuclear Information System (INIS)

    Zouaghi, F.; Sánchez-García, M.; Hirsch, S.

    2017-01-01

    Strategic management research has demonstrated the importance of firm- and industry structure as drivers of firm profitability. However, less is known about how firms´ geographical locations affect profitability. Applying a multi-level approach of hierarchical linear modeling we estimated firm-, industry-, and region-specific effects on profitability of 3,273 agri-food firms operating in different Spanish districts over the time span 2006-2013. The results reveal the dominance of firm-specific effects which contribute up to 48.8% to variance in firm profitability while the contribution of industry effects (0.8-4.2%), geographical location (0.1-1.8%), and year effects (0.1-2.5%) is rather small. Moreover, firm size, risk, and innovative activity turn out as significant profit drivers at the firm level. Although firm-effects outweigh industry- and region-specific factors, the results indicate that industry concentration as well as regional education and unemployment influence profitability. In addition, proximity to technological institutes as well as the degree of urbanization of the region in which a firm operates can be drivers of profitability. Hence, despite the superiority of firm effects the results indicate that agri-food managers should also consider possible advantages from location-based resources in order to ensure competitiveness.

  12. What drives firm profitability? A multilevel approach to the Spanish agri-food sector

    Energy Technology Data Exchange (ETDEWEB)

    Zouaghi, F.; Sánchez-García, M.; Hirsch, S.

    2017-07-01

    Strategic management research has demonstrated the importance of firm- and industry structure as drivers of firm profitability. However, less is known about how firms´ geographical locations affect profitability. Applying a multi-level approach of hierarchical linear modeling we estimated firm-, industry-, and region-specific effects on profitability of 3,273 agri-food firms operating in different Spanish districts over the time span 2006-2013. The results reveal the dominance of firm-specific effects which contribute up to 48.8% to variance in firm profitability while the contribution of industry effects (0.8-4.2%), geographical location (0.1-1.8%), and year effects (0.1-2.5%) is rather small. Moreover, firm size, risk, and innovative activity turn out as significant profit drivers at the firm level. Although firm-effects outweigh industry- and region-specific factors, the results indicate that industry concentration as well as regional education and unemployment influence profitability. In addition, proximity to technological institutes as well as the degree of urbanization of the region in which a firm operates can be drivers of profitability. Hence, despite the superiority of firm effects the results indicate that agri-food managers should also consider possible advantages from location-based resources in order to ensure competitiveness.

  13. 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.

  14. 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.

  15. 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.

  16. Electronic Information Systems Use in Residential Care Facilities: The Differential Effect of Ownership Status and Chain Affiliation.

    Science.gov (United States)

    Davis, Jullet A; Zakoscielna, Karolina; Jacobs, Lindsey

    2016-03-01

    The use of electronic information systems (EISs) including electronic health records continues to increase in all sectors of the health care industry. Research shows that EISs may be useful for improving care delivery and decreasing medical errors. The purpose of this project is twofold: First, we describe the prevalence of EIS use among residential care facilities (RCFs), and second, we explore utilization differences by ownership status and chain affiliation. We anticipate that RCFs that are non-profit and non-chain will use more EIS than other categories of RCFs. Data for this project come from the 2010 National Survey of Residential Care Facilities. The sample consists of 2,300 facilities. Overall use of EIS was greatest among RCFs that are non-profit and chain-affiliated. Conversely, the use was lowest among for-profit RCFs that were also non-chain affiliated. This may suggest that these facilities lack the necessary resources or motivation to invest in information systems. © The Author(s) 2014.

  17. Assessing and exploiting the profit function by modeling the net impact of targeted marketing

    OpenAIRE

    W. BUCKINX; D. VAN DEN POEL

    2005-01-01

    The success of a direct marketing campaign is driven by the ability of companies to estimate customers’ future contribution to their profitability. Especially when considering that in retailing companies are wasting resources when targeting customers who will make purchases even in case they would not receive a mailing. We present an advanced profit evaluation, which rates customers for the net impact of a campaign on their buying behavior. Moreover, in contrast to current practices and theor...

  18. 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

  19. 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.

  20. 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.

  1. 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

  2. Technological and profitable analysis of airlifting in deep sea mining systems

    NARCIS (Netherlands)

    Ma, W.; van Rhee, C.; Schott, D.L.

    2017-01-01

    Airlifting technology utilized in deep-sea mining (DSM) industry was proposed in the 70s of last century, which was triggered by the discovery of vast amounts of mineral resources on the seabed. The objective of this paper is to assess the technological feasibility and profitability analyses in

  3. Comparing Profitability and Efficiency of Resource Use in Vegetable ...

    African Journals Online (AJOL)

    This study compared resource allocation, yield, net farm income and resource use efficiency under private and government controlled vegetable irrigation schemes. Production data covering three vegetable enterprises were collected from 280 respondents. This consisted of 141 from private and 139 from government ...

  4. USE OF ELECTRONIC EDUCATIONAL RESOURCES WHEN TRAINING IN WORK WITH SPREADSHEETS

    Directory of Open Access Journals (Sweden)

    Х А Гербеков

    2017-12-01

    Full Text Available Today the tools for maintaining training courses based on opportunities of information and communication technologies are developed. Practically in all directions of preparation and on all subject matters electronic textbook and self-instruction manuals are created. Nevertheless the industry of computer educational and methodical materials actively develops and gets more and more areas of development and introduction. In this regard more and more urgent is a problem of development of the electronic educational resources adequate to modern educational requirements. Creation and the organization of training courses with use of electronic educational resources in particular on the basis of Internet technologies remains a difficult methodical task.In article the questions connected with development of electronic educational resources for use when studying the substantial line “Information technologies” of a school course of informatics in particular for studying of spreadsheets are considered. Also the analysis of maintenance of a school course and the unified state examination from the point of view of representation of task in him corresponding to the substantial line of studying “Information technologies” on mastering technology of information processing in spreadsheets and the methods of visualization given by means of charts and schedules is carried out.

  5. 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.

  6. To flee or not to flee: detection, avoidance and attraction of profitable resources by Daphnia magna studied with olfactometer

    Directory of Open Access Journals (Sweden)

    Johann P. Müller

    2013-10-01

    Full Text Available The cladoceran herbivore Daphnia magna is a major consumer of phytoplankton in lakes. Therefore, this organism may control the phytoplankton community and the proliferation of some algae or cyanobacteria. Cladoceran behaviour and migration in relation to temperature, light or presence of planktivorous fishes have been well studied. In particular, it is known that the detection of kairomones produced by predators may induce avoidance. Avoidance could also occur with other semiochemicals such as cyanotoxins. In order to explore this hypothesis, we used an olfactometer to observe and measure the exploratory behaviour of D. magna individuals based on the motivation for food. Daphnids were allowed to choose between different compounds: water, a pure cyanotoxin, i.e. the microcystin-RR [(MC-RR], extracts of one MC-producing strain (PMC 75.02 and one MC-free strain (PMC 87.02 of Planktothrix agardhii, or a green algae Scenedesmus obliquus. With this experimental design, we observed that i cladocerans are able to detect resources with different qualities, ii they can explore before exhibiting preferences, and iii daphnids are able to avoid compounds that are potentially toxic (e.g., microcystins. First, daphnids explored the environment, subsequently (after about 1.5 h, they showed a significant tendency to stay where there is a profitable resource such as S. obliquus. These results also suggest that specimens of D. magna cannot detect MC compounds from P. agardhii, but they respond to it as a food resource. The study of zooplankton ability to explore the environment when exposed to semiochemicals needs further investigation. 

  7. Analytical Study of Usage of Electronic Information Resources at Pharmacopoeial Libraries in India

    Directory of Open Access Journals (Sweden)

    Sunil Tyagi

    2014-02-01

    Full Text Available The objective of this study is to know the rate and purpose of the use of e-resource by the scientists at pharmacopoeial libraries in India. Among other things, this study examined the preferences of the scientists toward printed books and journals, electronic information resources, and pattern of using e-resources. Non-probability sampling specially accidental and purposive technique was applied in the collection of primary data through administration of user questionnaire. The sample respondents chosen for the study consists of principle scientific officer, senior scientific officer, scientific officer, and scientific assistant of different division of the laboratories, namely, research and development, pharmaceutical chemistry, pharmacovigilance, pharmacology, pharmacogonosy, and microbiology. The findings of the study reveal the personal experiences and perceptions they have had on practice and research activity using e-resource. The major findings indicate that of the total anticipated participants, 78% indicated that they perceived the ability to use computer for electronic information resources. The data analysis shows that all the scientists belonging to the pharmacopoeial libraries used electronic information resources to address issues relating to drug indexes and compendia, monographs, drugs obtained through online databases, e-journals, and the Internet sources—especially polices by regulatory agencies, contacts, drug promotional literature, and standards.

  8. Managerial capacity in the innovation process and firm profitability

    OpenAIRE

    Giovanni Cerulli; Bianca Potì

    2013-01-01

    This paper studies at firm level the relation between managerial capacity in doing innovation and profitability. Moving along the intersection between the evolutionary/neo-Schumpeterian theory and the Resource-Based-View of the firm, we prove econometrically that managerial efficiency in mastering the production of innovation is an important determinant of firm innovative performance and market success, and that it complements traditional Schumpeterian drivers. By using a Stochastic Frontier ...

  9. 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....

  10. Page 170 Use of Electronic Resources by Undergraduates in Two ...

    African Journals Online (AJOL)

    undergraduate students use electronic resources such as NUC virtual library, HINARI, ... web pages articles from magazines, encyclopedias, pamphlets and other .... of Nigerian university libraries have Internet connectivity, some of the system.

  11. 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.

  12. Civil society: beyond non profit / Sociedad civil: más allá del non profit

    Directory of Open Access Journals (Sweden)

    Miguel de Haro Serrano

    2013-10-01

    Full Text Available For a numerous group of recognized and proved authority authors, the Civil Society is limited to the Non Profit organizations. Non Profit is the great limit, the rigid and static border. The limes on the Roman Empire were less overwhelming than the non profit of certain academics. Dura lex and unfair law that keeps aside from the civil society scope the entities on the social economy and the whole market around mercantile enterprises and businesses. Nevertheless, the new changes in the today’s society and the new concept of businesses oriented to the society without forsaking the quest for economic profit, poses a Civil Society beyond non profit.

  13. Model of e-learning with electronic educational resources of new generation

    Directory of Open Access Journals (Sweden)

    A. V. Loban

    2017-01-01

    Full Text Available Purpose of the article: improving of scientific and methodical base of the theory of the е-learning of variability. Methods used: conceptual and logical modeling of the е-learning of variability process with electronic educational resource of new generation and system analysis of the interconnection of the studied subject area, methods, didactics approaches and information and communication technologies means. Results: the formalization complex model of the е-learning of variability with electronic educational resource of new generation is developed, conditionally decomposed into three basic components: the formalization model of the course in the form of the thesaurusclassifier (“Author of e-resource”, the model of learning as management (“Coordination. Consultation. Control”, the learning model with the thesaurus-classifier (“Student”. Model “Author of e-resource” allows the student to achieve completeness, high degree of didactic elaboration and structuring of the studied material in triples of variants: modules of education information, practical task and control tasks; the result of the student’s (author’s of e-resource activity is the thesaurus-classifier. Model of learning as management is based on the principle of personal orientation of learning in computer environment and determines the logic of interaction between the lecturer and the student when determining the triple of variants individually for each student; organization of a dialogue between the lecturer and the student for consulting purposes; personal control of the student’s success (report generation and iterative search for the concept of the class assignment in the thesaurus-classifier before acquiring the required level of training. Model “Student” makes it possible to concretize the learning tasks in relation to the personality of the student and to the training level achieved; the assumption of the lecturer about the level of training of a

  14. 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.

  15. 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.

  16. A survey of the use of electronic scientific information resources among medical and dental students

    Directory of Open Access Journals (Sweden)

    Aarnio Matti

    2006-05-01

    Full Text Available Abstract Background To evaluate medical and dental students' utilization of electronic information resources. Methods A web survey sent to 837 students (49.9% responded. Results Twenty-four per cent of medical students and ninteen per cent of dental students searched MEDLINE 2+ times/month for study purposes, and thiry-two per cent and twenty-four per cent respectively for research. Full-text articles were used 2+ times/month by thirty-three per cent of medical and ten per cent of dental students. Twelve per cent of respondents never utilized either MEDLINE or full-text articles. In multivariate models, the information-searching skills among students were significantly associated with use of MEDLINE and full-text articles. Conclusion Use of electronic resources differs among students. Forty percent were non-users of full-text articles. Information-searching skills are correlated with the use of electronic resources, but the level of basic PC skills plays not a major role in using these resources. The student data shows that adequate training in information-searching skills will increase the use of electronic information resources.

  17. Sustainability and Counteracting Factors to Profit Rate Decline

    DEFF Research Database (Denmark)

    Ougaard, Morten

    2014-01-01

    This paper discusses sustainability implications of barriers to growth as specified in the theory of the long-term falling rate of profit but focusing on the counteracting factors (CFs) specified by Marx. These depend much on political processes and are important in state theory for understanding...... policies of national and international institutions. Fourteen partly overlapping factors are identified and grouped in five categories: increased pressure on labor, geographical expansion, resource efficiency, technological progress, and destruction or devaluation of capital. It is suggested...

  18. Stochastic Lot-Sizing under Carbon Emission Control for Profit Optimisation in MTO Manufacturing

    Directory of Open Access Journals (Sweden)

    Qiao A.

    2017-01-01

    Full Text Available Aggravating global warming has heightened the imminent need by the world to step up forceful efforts on curbing emission of greenhouse gases. Although manufacturing is a major resource of carbon emission, few research works have studied the impacts of carbon constraints on manufacturing, leading to environmentally unsustainable production strategies and operations. This paper incorporates carbon emission management into production planning for make-to-order (MTO manufacturing. This paper proposes a model that solves lot-sizing problems to maximise profits under carbon emission caps. The model adopts stochastic interarrival times for customer orders to enhance the practicality of the results for real-world manufacturing. Numerical experiments show that reducing carbon emission undercuts short-term profits of a company. However, it is conducive to the company’s market image as being socially responsible which would attract more customers who concern about environmental protection. Hence, reducing carbon emission in manufacturing is beneficial to long-term profitability and sustainability. The results provide managerial insights into manufacture operations for balancing profitability and carbon control.

  19. Access to electronic information resources by students of federal ...

    African Journals Online (AJOL)

    The paper discusses access to electronic information resources by students of Federal Colleges of Education in Eha-Amufu and Umunze. Descriptive survey design was used to investigate sample of 526 students. Sampling technique used was a Multi sampling technique. Data for the study were generated using ...

  20. Adoption and use of electronic information resources by medical ...

    African Journals Online (AJOL)

    This study investigated the adoption and use of electronic information resources by medical science students of the University of Benin. The descriptive survey research design was adopted for the study and 390 students provided the data. Data collected were analysed with descriptive Statistics(Simple percentage and ...

  1. Management trends: Internationalization of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Inić Branimir P.

    2015-01-01

    Full Text Available Non-profit organizations are increasingly gaining importance in the modern economy with their development and their numbers increasing day by day. It is very important to note that non-profit organizations are often subject to various benefits that the for-profit companies are not. Thus, for example, preferential tax status of non-profit organizations is manifested primarily in the form of exemption from corporate income tax. In addition, private non-profit organizations enjoy various other state, local and federal taxes exemptions. Under certain conditions, these organizations are exempt from taxes on donations and membership fees. A feature that differentiates various non-profit organizations and profit-oriented companies is their source of income. Profit oriented companies depend on their income, obtained from sales of their goods or services to customers, who usually cover the price and cost of goods and services plus the profit. In contrast, nonprofit organizations are very dependent on membership fees, tax exemptions, members donations or depend on funds of the sponsoring agency which covers most of their costs, for example a federal government agency. Those non-profit organizations that have substantial operating costs beyond national borders and do not identify themselves as purely domestic in their mandate are International non-profit organizations. Most non-profit organizations remain in their national boundaries, on the territory of the country in which they were created, but a large number of non-profit organizations rapidly internationalize, and some larger non-profits have grown into important global actors. The paper includes the following sections: (1 introduction, (2 why is the 'non-profit' important, (3 the internationalization of non-profit organizations, (4 sources of income of non-profit organizations (4.1. causality of impact and of strategic decisions in cases pertaining to universities, (5 the limits of strategic

  2. Resource Mobilization

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

    constitute endorsement of the product and is given only for information. ..... point where they could significantly impact an organization's financial viability. This alternative ... putting in place internal systems and processes that enable the resource .... control over the incorporation of non-profit organizations. ..... Accounting.

  3. 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

  4. Penny Burton - Chief Human Resources Officer | NREL

    Science.gov (United States)

    with leadership experience in all human resources functional areas for both profit and non-profit over 50% employee growth. Burton brings over 30 years of progressive experience in various industries Pioneer Financial Industries where she was a member of the senior leadership team. During her time on the

  5. Where Do Electronic Books Fit in the College Research Arsenal of Resources?

    Science.gov (United States)

    Barbier, Patricia

    2007-01-01

    Student use of electronic books has become an accepted supplement to traditional resources. Student use and satisfaction was monitored through an online course discussion board. Increased use of electronic books indicate this service is an accepted supplement to the print book collection.

  6. 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...

  7. Joint Scheduling Optimization of Virtual Power Plants and Equitable Profit Distribution Using Shapely Value Theory

    Directory of Open Access Journals (Sweden)

    Zhong-fu Tan

    2018-01-01

    Full Text Available The installation capacity of wind and solar photovoltaic power is continually increasing, which makes renewable energy grid connection and power generation an important link of China’s power structure optimization. A virtual power plant (VPP is an important way to help distributed energy resource grid connection and promote renewable energy industry development. To study the economic scheduling problem of various distributed energy resources and the profit distribution problem of VPP alliance, this study builds a separate operation scheduling model for individual VPP and a joint operation scheduling model for VPP alliance, as well as the profit distribution model. The case study verifies the feasibility and effectiveness of the proposed model. The sensitivity analysis provides information about VPP decision-making in accordance with the policy environment development trend.

  8. Management of Enterprise Profit: Theory and Methodology

    Directory of Open Access Journals (Sweden)

    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

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

    Directory of Open Access Journals (Sweden)

    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.

  10. ‘Value for Whom, by Whom’: Investigating Value Constructs in Non-Profit Project Portfolios

    Directory of Open Access Journals (Sweden)

    Karyne Cheng Siew Ang

    2016-11-01

    Full Text Available In most non-profit organisations (NPOs, there are multiple programs, projects or initiatives running simultaneously. The management of multiple projects in organisations can be coined as project portfolio management (PPM (Archer & Ghasemzadeh 1999; Pennypacker & Dye 2002.  In any project-based organisation, it is critical that selected projects align with and deliver the organisation’s strategy or mission. Decisions about project funding are strategic decisions, particularly when there are resource limitations. In PPM decision making, the allocation of resources to projects requires a clear judgement of value across multiple perspectives. Value has often been expressed in financial terms, however increasingly research indicates that non-financial considerations are equally important in evaluating value. A key task in project portfolio management is to maximise value across the portfolio.  However, value can be a subjective notion, as each person may have different expectations of what is valuable. The involvement of diverse stakeholder interests could create complexities in decision making in non-profit organisations due to value being interpreted in different ways by the stakeholders. Furthermore in order to achieve its purpose, non-profits depend heavily on donors, patrons and sponsors - stakeholders who contribute to the portfolio but are often not the direct recipients of the services provided by the non-profit organisation (Kaplan 2012. Non-profit portfolios often compete with other initiatives for resources and attention from the same donors and sponsors, and may need to constantly justify the value they provide to these stakeholders. Most research about value in PPM has been conducted in the ‘for-profit’ sector. Recent value-based studies in the project portfolio field stress the importance of considering both commercial and non-commercial value in portfolio decision making (Killen, du Plessis & Young 2012; Kopman 2013; Martinsuo

  11. The Petroleum resources on the Norwegian Continental Shelf. 2011

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-07-01

    This resource report provides a survey of petroleum resources on the NCS. Content: Resource account; Unconventional oil and gas resources; Future oil and gas production; Challenges for producing fields; Discoveries; Undiscovered resources; Curbing greenhouse gas emissions; Technology and talent; Exploration and new areas; How undiscovered resources are calculated; The NPD's project database; Play analysis; Changes to and reductions in estimated undiscovered resources; Unconventional petroleum resources; Many wells, Increased exploration, Every little helps; Varied discovery success; Sub-basalt in the Norwegian Sea; High exploration costs; Profitable exploration; Unopened areas - mostly in the far north; Resource base; Small discoveries; Location; Development solutions, Profitability of discoveries; Things may take time; Area perspective; Development of production; Remaining reserves and resources in fields; Target for reserve growth; Existing technology; Water and gas injection; Drilling and wells; Infrastructure challenges; New methods and technology; Challenges for pilot projects; Long-term thinking and creativity. (eb)

  12. 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

  13. 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.

  14. Strategic Planning for Electronic Resources Management: A Case Study at Gustavus Adolphus College

    Science.gov (United States)

    Hulseberg, Anna; Monson, Sarah

    2009-01-01

    Electronic resources, the tools we use to manage them, and the needs and expectations of our users are constantly evolving; at the same time, the roles, responsibilities, and workflow of the library staff who manage e-resources are also in flux. Recognizing a need to be more intentional and proactive about how we manage e-resources, the…

  15. REVIEW OF MOODLE PLUGINS FOR DESIGNING MULTIMEDIA ELECTRONIC EDUCATIONAL RESOURCES FROM LANGUAGE DISCIPLINES

    Directory of Open Access Journals (Sweden)

    Anton M. Avramchuk

    2015-09-01

    Full Text Available Today the problem of designing multimedia electronic educational resources from language disciplines in Moodle is very important. This system has a lot of different, powerful resources, plugins to facilitate the learning of students with language disciplines. This article presents an overview and comparative analysis of the five Moodle plugins for designing multimedia electronic educational resources from language disciplines. There have been considered their key features and functionality in order to choose the best for studying language disciplines in the Moodle. Plugins are compared by a group of experts according to the criteria: efficiency, functionality and easy use. For a comparative analysis of the plugins it is used the analytic hierarchy process.

  16. 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

  17. Modern ICT Tools: Online Electronic Resources Sharing Using Web ...

    African Journals Online (AJOL)

    Modern ICT Tools: Online Electronic Resources Sharing Using Web 2.0 and Its Implications For Library And Information Practice In Nigeria. ... The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader). If you would like more ...

  18. Why public health services? Experiences from profit-driven health care reforms in Sweden.

    Science.gov (United States)

    Dahlgren, Göran

    2014-01-01

    Market-oriented health care reforms have been implemented in the tax-financed Swedish health care system from 1990 to 2013. The first phase of these reforms was the introduction of new public management systems, where public health centers and public hospitals were to act as private firms in an internal health care market. A second phase saw an increase of tax-financed private for-profit providers. A third phase can now be envisaged with increased private financing of essential health services. The main evidence-based effects of these markets and profit-driven reforms can be summarized as follows: efficiency is typically reduced but rarely increased; profit and tax evasion are a drain on resources for health care; geographical and social inequities are widened while the number of tax-financed providers increases; patients with major multi-health problems are often given lower priority than patients with minor health problems; opportunities to control the quality of care are reduced; tax-financed private for-profit providers facilitate increased private financing; and market forces and commercial interests undermine the power of democratic institutions. Policy options to promote further development of a nonprofit health care system are highlighted.

  19. 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...

  20. 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...

  1. 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

  2. A LINEAR PROGRAMMING METHOD TO ENHANCE RESOURCE UTILIZATION CASE OF ETHIOPIAN APPAREL SECTOR

    Directory of Open Access Journals (Sweden)

    Gezahegn Tesfaye

    2016-06-01

    Full Text Available The Ethiopian industrial development strategy is characterized by export-led and labor intensive industrialization. The country is emerging as the most important investment destination in its apparel sector. Thought this sector is expected to generate more income from the export market, its export earnings remain trivial mainly due to the inefficient organizational resource utilization. One of the competent techniques that help companies to efficiently improve the use of their resources to increase their profit is linear programming. In apparel manufacturing firms, efficient use of materials such as fabrics and sewing threads and processing time at different stages of production as well as minimization of labor and materials cost are necessary to enhance their profitability. Cutting, sewing, and finishing operations deserve more attention for apparel process optimization. However, the issue of proper resource allocation remains an unsolved problem within the Ethiopian apparel industry. The aim of this research is to devise efficient resource utilization mechanism for Ethiopian apparel sector to improve their resource utilization and profitability, taking one of the garment factories engaged in the export market as a case study. Five types of products the company is currently producing, the amount of resources employed to produce each unit of the products, and the value of profit per unit from the sale of each products have been collected from the case company. The monthly availability of resources utilized and the monthly production volume of the five products have also been collected from the company. The data gathered was mathematically modeled using a linear programming technique, and solved using MS-Excel solver. The findings of the study depicts that all of the organizational resources are severely underutilized. This research proved that the resource utilization of the case company can be improved from 46.41% of the current resource

  3. THE MODEL OF LINGUISTIC TEACHERS’ COMPETENCY DEVELOPMENT ON DESIGNING MULTIMEDIA ELECTRONIC EDUCATIONAL RESOURCES IN THE MOODLE SYSTEM

    Directory of Open Access Journals (Sweden)

    Anton M. Avramchuk

    2017-10-01

    Full Text Available The article is devoted to the problem of developing the competency of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system. The concept of "the competence of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system" is justified and defined. Identified and characterized the components by which the levels of the competency development of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system should be assessed. Developed a model for the development of the competency of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system, which is based on the main scientific approaches, used in adult education, and consists of five blocks: target, informative, technological, diagnostic and effective.

  4. 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.)

  5. Developing Humanities Collections in the Digital Age: Exploring Humanities Faculty Engagement with Electronic and Print Resources

    Science.gov (United States)

    Kachaluba, Sarah Buck; Brady, Jessica Evans; Critten, Jessica

    2014-01-01

    This article is based on quantitative and qualitative research examining humanities scholars' understandings of the advantages and disadvantages of print versus electronic information resources. It explores how humanities' faculty members at Florida State University (FSU) use print and electronic resources, as well as how they perceive these…

  6. 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....

  7. 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.

  8. 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.

  9. Electronic resource management systems a workflow approach

    CERN Document Server

    Anderson, Elsa K

    2014-01-01

    To get to the bottom of a successful approach to Electronic Resource Management (ERM), Anderson interviewed staff at 11 institutions about their ERM implementations. Among her conclusions, presented in this issue of Library Technology Reports, is that grasping the intricacies of your workflow-analyzing each step to reveal the gaps and problems-at the beginning is crucial to selecting and implementing an ERM. Whether the system will be used to fill a gap, aggregate critical data, or replace a tedious manual process, the best solution for your library depends on factors such as your current soft

  10. Electronic Resource Management System. Vernetzung von Lizenzinformationen

    Directory of Open Access Journals (Sweden)

    Michaela Selbach

    2014-12-01

    Full Text Available In den letzten zehn Jahren spielen elektronische Ressourcen im Bereich der Erwerbung eine zunehmend wichtige Rolle: Eindeutig lässt sich hier ein Wandel in den Bibliotheken (fort vom reinen Printbestand zu immer größeren E-Only-Beständen feststellen. Die stetig wachsende Menge an E-Ressourcen und deren Heterogenität stellt Bibliotheken vor die Herausforderung, die E-Ressourcen effizient zu verwalten. Nicht nur Bibliotheken, sondern auch verhandlungsführende Institutionen von Konsortial- und Allianzlizenzen benötigen ein geeignetes Instrument zur Verwaltung von Lizenzinformationen, welches den komplexen Anforderungen moderner E-Ressourcen gerecht wird. Die Deutsche Forschungsgemeinschaft (DFG unterstützt ein Projekt des Hochschulbibliothekszentrums des Landes Nordrhein-Westfalen (hbz, der Universitätsbibliothek Freiburg, der Verbundzentrale des Gemeinsamen Bibliotheksverbundes (GBV und der Universitätsbibliothek Frankfurt, in dem ein bundesweit verfügbares Electronic Ressource Managementsystem (ERMS aufgebaut werden soll. Ein solches ERMS soll auf Basis einer zentralen Knowledge Base eine einheitliche Nutzung von Daten zur Lizenzverwaltung elektronischer Ressourcen auf lokaler, regionaler und nationaler Ebene ermöglichen. Statistische Auswertungen, Rechteverwaltung für alle angeschlossenen Bibliotheken, kooperative Datenpflege sowie ein über standardisierte Schnittstellen geführter Datenaustausch stehen bei der Erarbeitung der Anforderungen ebenso im Fokus wie die Entwicklung eines Daten- und Funktionsmodells. In the last few years the importance of electronic resources in library acquisitions has increased significantly. There has been a shift from mere print holdings to both e- and print combinations and even e-only subscriptions. This shift poses a double challenge for libraries: On the one hand they have to provide their e-resource collections to library users in an appealing way, on the other hand they have to manage these

  11. Productivity and profitability of maize-pumpkin mix cropping in Chitwan, Nepal

    OpenAIRE

    Shiva Chandra Dhakal; Punya Prasad Regmi; Resham Bahadur Thapa; Shrawan Kumar Sah; Dilli Bahadur Khatri-Chhetri

    2015-01-01

    The study was conducted to determine the productivity, profitability and resource use efficiency of maize-pumpkin mix crop production in Chitwan. The study used 53 maize-pumpkin mix crop adopting farmers from among 300 farmers adopting different pollinator friendly practices. Descriptive and statistical tools including Cobb-Douglas production function were used to analyze data, collected from structured interview schedule. The benefit cost ratio (1.58) indicates that maize-pumpkin mix croppin...

  12. The Electron Microscopy Outreach Program: A Web-based resource for research and education.

    Science.gov (United States)

    Sosinsky, G E; Baker, T S; Hand, G; Ellisman, M H

    1999-01-01

    We have developed a centralized World Wide Web (WWW)-based environment that serves as a resource of software tools and expertise for biological electron microscopy. A major focus is molecular electron microscopy, but the site also includes information and links on structural biology at all levels of resolution. This site serves to help integrate or link structural biology techniques in accordance with user needs. The WWW site, called the Electron Microscopy (EM) Outreach Program (URL: http://emoutreach.sdsc.edu), provides scientists with computational and educational tools for their research and edification. In particular, we have set up a centralized resource containing course notes, references, and links to image analysis and three-dimensional reconstruction software for investigators wanting to learn about EM techniques either within or outside of their fields of expertise. Copyright 1999 Academic Press.

  13. 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...

  14. 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.

  15. EP BASED PSO METHOD FOR SOLVING PROFIT BASED MULTI AREA UNIT COMMITMENT PROBLEM

    Directory of Open Access Journals (Sweden)

    K. VENKATESAN

    2015-04-01

    Full Text Available This paper presents a new approach to solve the profit based multi area unit commitment problem (PBMAUCP using an evolutionary programming based particle swarm optimization (EPPSO method. The objective of this paper is to maximize the profit of generation companies (GENCOs with considering system social benefit. The proposed method helps GENCOs to make a decision, how much power and reserve should be sold in markets, and how to schedule generators in order to receive the maximum profit. Joint operation of generation resources can result in significant operational cost savings. Power transfer between the areas through the tie lines depends upon the operating cost of generation at each hour and tie line transfer limits. The tie line transfer limits were considered as a set of constraints during optimization process to ensure the system security and reliability. The overall algorithm can be implemented on an IBM PC, which can process a fairly large system in a reasonable period of time. Case study of four areas with different load pattern each containing 7 units (NTPS and 26 units connected via tie lines have been taken for analysis. Numerical results showed comparing the profit of evolutionary programming-based particle swarm optimization method (EPPSO with conventional dynamic programming (DP, evolutionary programming (EP, and particle swarm optimization (PSO method. Experimental results shows that the application of this evolutionary programming based particle swarm optimization method have the potential to solve profit based multi area unit commitment problem with lesser computation time.

  16. Technical Communicator: A New Model for the Electronic Resources Librarian?

    Science.gov (United States)

    Hulseberg, Anna

    2016-01-01

    This article explores whether technical communicator is a useful model for electronic resources (ER) librarians. The fields of ER librarianship and technical communication (TC) originated and continue to develop in relation to evolving technologies. A review of the literature reveals four common themes for ER librarianship and TC. While the…

  17. Management of business economic growth as function of resource rents

    Science.gov (United States)

    Prljić, Stefan; Nikitović, Zorana; Stojanović, Aleksandra Golubović; Cogoljević, Dušan; Pešić, Gordana; Alizamir, Meysam

    2018-02-01

    Economic profit could be influenced by economic rents. However natural resource rents provided different impact on the economic growth or economic profit. The main focus of the study was to evaluate the economic growth as function of natural resource rents. For such a purpose machine learning approach, artificial neural network, was used. The used natural resource rents were coal rents, forest rents, mineral rents, natural gas rents and oil rents. Based on the results it is concluded that the machine learning approach could be used as the tool for the economic growth evaluation as function of natural resource rents. Moreover the more advanced approaches should be incorporated to improve more the forecasting accuracy.

  18. 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.

  19. «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...

  20. 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...

  1. 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...

  2. TRANSPARENCY IN ITALIAN NON PROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Patrizia Gazzola

    2014-07-01

    Full Text Available The aim of the paper is to evaluate the accountability and transparency of Italian non profits organizations. The main goal is to understand if a general accountability or transparency problem, or a systematic publicity deficit, exist in the third sector in Italy. Non profit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Non profit organizations should regularly and openly convey information to the stakeholder about their vision, mission, objectives, activities, accomplishments, decision-making processes and organizational structure. Information from a non profit organization should be easily accessible to the stakeholder and should create external visibility, public understanding and trust in the organization, conditions necessary to find donors. Non profit organizations work with communities and community donors need to know how their money is used. In the first part the analysis of the definition of transparency and accountability is made and the sustainability report like an important instrument of communication is considered. In the second part an empirical research is presented. The Italian law allows taxpayers to devote 5 per thousand of their income tax to non profit organizations, choosing between charities, social promotion associations, recognized associations, entities dedicated to scientific research and health care, universities, municipal social services and other non profit organizations. The present study present a quantitative research and it’s based on an empirical analysis of non-profit organizations that receive this donation in Italy in the year 2010 and 2011. In the paper we analyze the transparency and the accountability of the top 100 non profit organizations that have received the contribution of 5 per thousand, checking whether they prepare their Sustainability Report or any other kind of report for communicate the use

  3. 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 ...

  4. 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.

  5. 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.

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. 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)

  11. MODEL OF AN ELECTRONIC EDUCATIONAL RESOURCE OF NEW GENERATION

    Directory of Open Access Journals (Sweden)

    Anatoliy V. Loban

    2016-01-01

    Full Text Available The mathematical structure of the modular architecture of an electronic educational resource (EER of new generation, which allows to decompose the process of studying the subjects of the course at a hierarchically ordered set of data (knowledge and procedures for manipulating them, to determine the roles of participants of process of training of and technology the development and use of EOR in the study procrate.

  12. 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)

  13. 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.

  14. Translating the extractive resources to economic growth and ...

    African Journals Online (AJOL)

    This gives the continent both the potential for, and threat to, growth/development. Natural resources yield “rents,” or profits from their production, which are crucial for resource-led development. The literature on the “rentier state” and how resource rents interact with institutions and political economy dynamics shows that rent ...

  15. 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...

  16. 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

  17. Game Theory in water resources management

    Science.gov (United States)

    Katsanevaki, Styliani Maria; Varouchakis, Emmanouil; Karatzas, George

    2015-04-01

    Rural water management is a basic requirement for the development of the primary sector and involves the exploitation of surface/ground-water resources. Rational management requires the study of parameters that determine their exploitation mainly environmental, economic and social. These parameters reflect the influence of irrigation on the aquifer behaviour and on the level-streamflow of nearby rivers as well as on the profit from the farming activity for the farmers' welfare. The question of rural water management belongs to the socio-political problems, since the factors involved are closely related to user behaviour and state position. By applying Game Theory one seeks to simulate the behaviour of the system 'surface/ground-water resources to water-users' with a model based on a well-known game, "The Prisoner's Dilemma" for economic development of the farmers without overexploitation of the water resources. This is a game of two players that have been extensively studied in Game Theory, economy and politics because it can describe real-world cases. The present proposal aims to investigate the rural water management issue that is referred to two competitive small partnerships organised to manage their agricultural production and to achieve a better profit. For the farmers' activities water is required and ground-water is generally preferable because consists a more stable recourse than river-water which in most of the cases in Greece are of intermittent flow. If the two farmer groups cooperate and exploit the agreed water quantities they will gain equal profits and benefit from the sustainable availability of the water recourses (p). If both groups overexploitate the resource to maximize profit, then in the medium-term they will incur a loss (g), due to the water resources reduction and the increase of the pumping costs. If one overexploit the resource while the other use the necessary required, then the first will gain great benefit (P), and the second will

  18. Resources based factors of competitiveness of agricultural enterprises

    Directory of Open Access Journals (Sweden)

    Matyja Małgorzata

    2016-05-01

    Full Text Available Among many different definitions of competitiveness it is difficult to pinpoint the most appropriate one. In the paper it was defined as the ability to be profitable by effective use of available resources. The profitability ratios (ROS, ROA, ROE and value index were proposed as measures of competitiveness and resources were indicated as one of the group of factors that has an impact on it. Precisely, the purpose of the paper was to examine the relationship between selected resourced based factors and competitiveness of agricultural enterprises. The study was done with the use of correlation analysis on the basis of statistical data on selected Polish companies operating in agriculture. The main finding was that the analyzed resources (the level of labour, size and quality of agricultural land and size of assets were weakly correlated with competitiveness. This observation means that other factors have stronger impact on agricultural company’s competitiveness. They can refer to intangible resources (such as relational capital, know-how, managerial competencies, technological resources etc. and external conditions (such as climate, legal issues of agricultural enterprises.

  19. 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.

  20. The effect of fossil energy and other environmental taxes on profit incentives for change in an open economy: Evidence from the UK

    International Nuclear Information System (INIS)

    Webster, Allan; Ayatakshi, Sukanya

    2013-01-01

    This paper argues that the underlying supply and demand analysis of fossil energy and other environmental taxes needs further elaboration when a country (a) introduces national fossil energy or environmental taxes and (b) is open to international trade at given world prices. We provide evidence that such conditions are plausible for many sectors in the UK. A key implication is that the short run effects of such taxes should not be felt in final good prices, since these are determined in world markets, but in terms of underlying profitability. These changes in underlying profits provide two key incentives for producers—to change to more environmentally friendly production techniques and to switch resources to production of less environmentally harmful goods. Using input—output techniques we provide evidence for the UK to show how existing fossil energy and other “green” taxes have affected underlying profitability. The evidence shows quite strong profit incentives to shift resources from a small number of energy intensive industries to others. - Highlights: • Energy taxes affect profits more than prices for sectors trading at world prices. • This study suggests that many sectors in the UK satisfy these conditions. • Our evidence suggests that few sectors are strongly affected by energy taxes. • Energy taxes have a strong effect relative to other possible environmental taxes

  1. Comparative Corporate Governance of Non-Profit Organizations

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2014-01-01

    Based on the impressive work of Hopt and von Hippel (2010), I review the comparative corporate governance of non-profit organizations and propose topics for future research. There is evidence of agency problems in non-profit as well as for-profit organizations, but the governance mechanisms...

  2. 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.

  3. Developing a new method for modifying over-allocated multi-mode resource constraint schedules in the presence of preemptive resources

    Directory of Open Access Journals (Sweden)

    Aidin Delgoshaei

    2016-09-01

    Full Text Available The issue of resource over-allocating is a big concern for project engineers in the process of scheduling project activities. Resource over-allocating is frequently seen after initial scheduling of a project in practice and causes significant amount of efforts to modify the initial schedules. In this research, a new method is developed for modifying over-allocated schedules in a multi-mode resource constrained project scheduling problems (MRCPSPs with positive cash flows (MRCPSP-PCF. The aim is to maximize profit of the MRCPSPs or logically minimizing costs. The proposed method can be used as a macro in Microsoft Office Project® Software to modify resource over-allocated days after scheduling a project. This research considers progress payment method and preemptive resources. The proposed approach maximizes profit by scheduling activities through the resource calendar respecting to the available level of preemptive resources and activity numbers. To examine the performance of the proposed method a number of experiments derived from the literature are solved. The results are then compared with the circumstances where resource constraints are relaxed. The outcomes show that in all studied cases, the proposed algorithm can provide modified schedules with no over-allocated days. Afterward the method is applied to modify a manufacturing project in practice.

  4. 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...

  5. Profitability expertise of rural methanization projects

    International Nuclear Information System (INIS)

    2010-02-01

    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

  6. 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.

  7. Metrology-based control and profitability in the semiconductor industry

    Science.gov (United States)

    Weber, Charles

    2001-06-01

    This paper summarizes three studies of the semiconductor industry conducted at SEMATECH and MIT's Sloan School of Management. In conjunction they lead to the conclusion that rapid problem solving is an essential component of profitability in the semiconductor industry, and that metrology-based control is instrumental to rapid problem solving. The studies also identify the need for defect attribution. Once a source of a defect has been identified, the appropriate resources--human and technological--need to be brought into the physically optimal location for corrective action. The Internet is likely to enable effective defect attribution by inducing collaboration between different companies.

  8. Higher profits, lower bills : a new electricity strategy for Hydro-Quebec

    International Nuclear Information System (INIS)

    2010-01-01

    Quebec is the fourth largest producer of hydro-electricity in the world, and has among the lowest electricity rates in North America. In 2008, 89 percent of the electricity produced by Hydro-Quebec was sold in the province, and the remainder was exported. In 2009, the electric utility released its strategic plan for 2009 to 2013. Hydro-Quebec's net profits are forecast to decline by 24 percent by 2013 and electricity rates are forecast to rise by 8.5 percent. Since Hydro-Quebec has already developed all of the province's low-cost hydroelectric resources, it can no longer increase profits and lower rates by building new hydropower production stations. In order to continue to prosper, the utility will invest in energy efficiency and better coordination of its power system with Ontario's. Increased electricity exports from Hydro-Quebec will help both Ontario and the United States reduce their greenhouse gas emissions by displacing fossil power generation. 25 refs., 2 tabs., 3 figs.

  9. 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

  10. 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.

  11. Mathematical and Economic Modeling of the Results of Correlation Between Indicators of Profitability and Asset Management

    Directory of Open Access Journals (Sweden)

    Silviu CÂRSTINA

    2015-09-01

    Full Text Available Activity companies, regardless of sector, aims to both keep a favorable position in the market and creating financial resources to respond favorably people interact undertaking. These considerations are actually provided by the existence and sustainability of any business activity. Through this paper we follow not only the level of profitability of businesses related to food industry sector in Dolj, Romania, but also the correlation between the indicators of profitability and management of assets. The period of analysis is given by the range of 2012 - 2013, and of data analysis in terms of economic and mathematical being done using SPSS statistical and mathematical software.

  12. GUIDELINES FOR EVALUATION OF PSYCHOLOGICAL AND PEDAGOGICAL QUALITY CHARACTERISTICS OF ELECTRONIC EDUCATIONAL RESOURCES

    Directory of Open Access Journals (Sweden)

    Galina P. Lavrentieva

    2014-05-01

    Full Text Available The article highlights the causes of insufficient effective use of electronic learning resources and sets out the guidelines on ways to solve the aforementioned problems. The set of didactic, methodical, psychological, pedagogical, design and ergonomic quality requirements is considered for evaluation, selection and application of information and communication technologies in the educational process. The most appropriate mechanisms for the ICT introduction into the learning process are disclosed as it should meet the specific learning needs of the student and the objectives of the educational process. The guidance for psycho-educational assessment of quality of electronic educational resources is provided. It is argued that the effectiveness of the ICT use is to be improved by means of quality evaluation mechanisms involved into the educational process.

  13. 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.

  14. Availability, Use and Constraints to Use of Electronic Information Resources by Postgraduates Students at the University of Ibadan

    Directory of Open Access Journals (Sweden)

    Dare Samuel Adeleke

    2017-12-01

    Full Text Available Availability, awareness and use of electronic resources provide access to authoritative, reliable, accurate and timely access to information. The use of electronic information resources (EIRs can enable innovation in teaching and increase timeliness in research of postgraduate students which will eventual result into encouragement of the expected research-led enquiry in this digital age. The study adopted a descriptive survey design. Samples of 300 of postgraduate students within seven out 13 Faculties were randomly selected. Data were collected using questionnaire designed to elicit response from respondents and data were analyzed using descriptive statistics methods percentages, mean, and standard deviation. Results indicated that internet was ranked most available and used in the university. Low level of usage of electronic resources, in particular, full texts data bases is linked to a number of constraints: Interrupted power supply was ranked highest among other factors as speed and capacity of computers, retrieval of records with high recall and low precision, retrieving records relevant to information need, lack of knowledge of search techniques to retrieve information effectively, non possession of requisite IT skills and problems accessing the internet. The study recommended that usage of electronic resources be made compulsory, intensifying awareness campaigns concerning the availability, training on use of electronic resources and the problem of power outage be addressed.

  15. A Study on Developing Evaluation Criteria for Electronic Resources in Evaluation Indicators of Libraries

    Science.gov (United States)

    Noh, Younghee

    2010-01-01

    This study aimed to improve the current state of electronic resource evaluation in libraries. While the use of Web DB, e-book, e-journal, and other e-resources such as CD-ROM, DVD, and micro materials is increasing in libraries, their use is not comprehensively factored into the general evaluation of libraries and may diminish the reliability of…

  16. 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

  17. 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…

  18. 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

  19. Strategic Factor Markets Scale Free Resources and Economic Performance

    DEFF Research Database (Denmark)

    Geisler Asmussen, Christian

    2015-01-01

    -theoretic model, it shows how the impact of strategic factor markets on economic profits is influenced by product market rivalry, preexisting competitive (dis)advantages, and the interaction of acquired resources with those preexisting asymmetries. New insights include the result that resource suppliers will aim...

  20. 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

  1. 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...

  2. THE MODEL OF LINGUISTIC TEACHERS’ COMPETENCY DEVELOPMENT ON DESIGNING MULTIMEDIA ELECTRONIC EDUCATIONAL RESOURCES IN THE MOODLE SYSTEM

    OpenAIRE

    Anton M. Avramchuk

    2017-01-01

    The article is devoted to the problem of developing the competency of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system. The concept of "the competence of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system" is justified and defined. Identified and characterized the components by which the levels of the competency development of teachers of language disciplines on designing ...

  3. Full truckload vehicle routing problem with profits

    Directory of Open Access Journals (Sweden)

    Jian Li

    2014-04-01

    Full Text Available A new variant of the full truckload vehicle routing problem is studied. In this problem there are more than one delivery points corresponding to the same pickup point, and one order is allowed to be served several times by the same vehicle or different vehicles. For the orders which cannot be assigned because of resource constraint, the logistics company outsources them to other logistics companies at a certain cost. To maximize its profits, logistics company decides which to be transported by private fleet and which to be outsourced. The mathematical model is constructed for the problem. Since the problem is NP-hard and it is difficult to solve the large-scale problems with an exact algorithm, a hybrid genetic algorithm is proposed. Computational results show the effectiveness of the hybrid genetic algorithm.

  4. Determining the level of awareness of the physicians in using the variety of electronic information resources and the effecting factors.

    Science.gov (United States)

    Papi, Ahmad; Ghazavi, Roghayeh; Moradi, Salimeh

    2015-01-01

    Understanding of the medical society's from the types of information resources for quick and easy access to information is an imperative task in medical researches and management of the treatment. The present study was aimed to determine the level of awareness of the physicians in using various electronic information resources and the factors affecting it. This study was a descriptive survey. The data collection tool was a researcher-made questionnaire. The study population included all the physicians and specialty physicians of the teaching hospitals affiliated to Isfahan University of Medical Sciences and numbered 350. The sample size based on Morgan's formula was set at 180. The content validity of the tool was confirmed by the library and information professionals and the reliability was 95%. Descriptive statistics were used including the SPSS software version 19. On reviewing the need of the physicians to obtain the information on several occasions, the need for information in conducting the researches was reported by the maximum number of physicians (91.9%) and the usage of information resources, especially the electronic resources, formed 65.4% as the highest rate with regard to meeting the information needs of the physicians. Among the electronic information databases, the maximum awareness was related to Medline with 86.5%. Among the various electronic information resources, the highest awareness (43.3%) was related to the E-journals. The highest usage (36%) was also from the same source. The studied physicians considered the most effective deterrent in the use of electronic information resources as being too busy and lack of time. Despite the importance of electronic information resources for the physician's community, there was no comprehensive knowledge of these resources. This can lead to less usage of these resources. Therefore, careful planning is necessary in the hospital libraries in order to introduce the facilities and full capabilities of the

  5. Managing Selection for Electronic Resources: Kent State University Develops a New System to Automate Selection

    Science.gov (United States)

    Downey, Kay

    2012-01-01

    Kent State University has developed a centralized system that manages the communication and work related to the review and selection of commercially available electronic resources. It is an automated system that tracks the review process, provides selectors with price and trial information, and compiles reviewers' feedback about the resource. It…

  6. End-of-life resource recovery from emerging electronic products

    DEFF Research Database (Denmark)

    Parajuly, Keshav; Habib, Komal; Cimpan, Ciprian

    2016-01-01

    Integrating product design with appropriate end-of-life (EoL) processing is widely recognized to have huge potentials in improving resource recovery from electronic products. In this study, we investigate both the product characteristics and EoL processing of robotic vacuum cleaner (RVC), as a case...... of emerging electronic product, in order to understand the recovery fate of different materials and its linkage to product design. Ten different brands of RVC were dismantled and their material composition and design profiles were studied. Another 125 RVCs (349 kg) were used for an experimental trial...... at a conventional ‘shred-and-separate’ type preprocessing plant in Denmark. A detailed material flow analysis was performed throughout the recycling chain. The results show a mismatch between product design and EoL processing, and the lack of practical implementation of ‘Design for EoL’ thinking. In the best...

  7. Internet resource pricing models

    CERN Document Server

    Xu, Ke; He, Huan

    2013-01-01

    This brief guides the reader through three basic Internet resource pricing models using an Internet cost analysis. Addressing the evolution of service types, it presents several corresponding mechanisms which can ensure pricing implementation and resource allocation. The authors discuss utility optimization of network pricing methods in economics and underline two classes of pricing methods including system optimization and entities' strategic optimization. The brief closes with two examples of the newly proposed pricing strategy helping to solve the profit distribution problem brought by P2P

  8. PROFITABILITY AND FINANCIAL STABILITY

    Directory of Open Access Journals (Sweden)

    CĂRUNTU CONSTANTIN

    2011-09-01

    Full Text Available 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 immediate effect on the outcome or effect on the result equivalent to that spread on the treasury. Financial equilibrium in a general manner evokes the idea of harmony between different elements of a system, which in finance is harmonization of resources with the needs. Financial equilibrium can be defined by the company's ability to secure payment of its proceeds without interruption to current liabilities incurred in implementing its object of activity or tax laws, so it can avoid the risk of bankruptcy. Maintaining financial stability is the essential condition of survival of the enterprise, financial and balanced assessment must take into account the concrete conditions of the occurrence of default.

  9. [Not-for-profit: A report from the fourth annual symposium of ethics held by the National Institute for Blood Transfusion (France)].

    Science.gov (United States)

    Ceccaldi, J; Thibert, J-B; Haddad, A; Bouësseau, M-C; Pottier, R; Danic, B; Noël, S; Monsellier, M; Tissot, J-D; Sannié, T; Clavier, B; Mamzer, M-F; Cartron, J-P; Vernant, J-P; Hervé, C; Garraud, O

    2017-06-01

    The not-for-profit issue has been debated in November 2016 in Paris; this issue is one of the four canonical pillars of ethical blood donation. It is intimately bound to benevolence though it is distinct, as not-for-profit calls for institutions while benevolence calls for individuals. It is indeed intended that voluntary blood donors do not benefit from their donation and are thus non-remunerated. Not-for-profit is essential since it refers to the public character of blood as a putative public resource aimed at being shared as a tribute of solidarity. A central question however is linked to the capacity- or not -of public sectors to ensure that blood components are universally available, with special mention to plasma derived drugs, without the contribution of the for profit, private sector. Copyright © 2017 Elsevier Masson SAS. All rights reserved.

  10. Use of electronic sales data to tailor nutrition education resources for an ethnically diverse population.

    Science.gov (United States)

    Eyles, H; Rodgers, A; Ni Mhurchu, C

    2010-02-01

    Nutrition education may be most effective when personally tailored. Individualised electronic supermarket sales data offer opportunities to tailor nutrition education using shopper's usual food purchases. The present study aimed to use individualised electronic supermarket sales data to tailor nutrition resources for an ethnically diverse population in a large supermarket intervention trial in New Zealand. Culturally appropriate nutrition education resources (i.e. messages and shopping lists) were developed with the target population (through two sets of focus groups) and ethnic researchers. A nutrient database of supermarket products was developed using retrospective sales data and linked to participant sales to allow tailoring by usual food purchases. Modified Heart Foundation Tick criteria were used to identify 'healthier' products in the database suitable for promotion in the resources. Rules were developed to create a monthly report listing the tailored and culturally targeted messages to be sent to each participant, and to produce automated, tailored shopping lists. Culturally targeted nutrition messages (n = 864) and shopping lists (n = 3 formats) were developed. The food and nutrient database (n = 3000 top-selling products) was created using 12 months of retrospective sales data, and comprised 60%'healthier' products. Three months of baseline sales data were used to determine usual food purchases. Tailored resources were successfully mailed to 123 Māori, 52 Pacific and 346 non-Māori non-Pacific participants over the 6-month trial intervention period. Electronic supermarket sales data can be used to tailor nutrition education resources for a large number of ethnically diverse supermarket shoppers.

  11. 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)

  12. 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)

  13. 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…

  14. Availability, Level of Use and Constraints to Use of Electronic Resources by Law Lecturers in Public Universities in Nigeria

    Science.gov (United States)

    Amusa, Oyintola Isiaka; Atinmo, Morayo

    2016-01-01

    (Purpose) This study surveyed the level of availability, use and constraints to use of electronic resources among law lecturers in Nigeria. (Methodology) Five hundred and fifty-two law lecturers were surveyed and four hundred and forty-two responded. (Results) Data analysis revealed that the level of availability of electronic resources for the…

  15. Profit U

    Science.gov (United States)

    Weinstein, Margery

    2012-01-01

    Preparing employees for the immediate work in front of them is a challenge. While most companies are still mastering effectively training their own workforce, some, such as "Training" magazine Top 10 Hall of Famer The Ritz-Carlton Hotel Company, have set up for-profit academies open to the public. When Ritz-Carlton won the national Malcolm…

  16. A systematic review of portable electronic technology for health education in resource-limited settings.

    Science.gov (United States)

    McHenry, Megan S; Fischer, Lydia J; Chun, Yeona; Vreeman, Rachel C

    2017-08-01

    The objective of this study is to conduct a systematic review of the literature of how portable electronic technologies with offline functionality are perceived and used to provide health education in resource-limited settings. Three reviewers evaluated articles and performed a bibliography search to identify studies describing health education delivered by portable electronic device with offline functionality in low- or middle-income countries. Data extracted included: study population; study design and type of analysis; type of technology used; method of use; setting of technology use; impact on caregivers, patients, or overall health outcomes; and reported limitations. Searches yielded 5514 unique titles. Out of 75 critically reviewed full-text articles, 10 met inclusion criteria. Study locations included Botswana, Peru, Kenya, Thailand, Nigeria, India, Ghana, and Tanzania. Topics addressed included: development of healthcare worker training modules, clinical decision support tools, patient education tools, perceptions and usability of portable electronic technology, and comparisons of technologies and/or mobile applications. Studies primarily looked at the assessment of developed educational modules on trainee health knowledge, perceptions and usability of technology, and comparisons of technologies. Overall, studies reported positive results for portable electronic device-based health education, frequently reporting increased provider/patient knowledge, improved patient outcomes in both quality of care and management, increased provider comfort level with technology, and an environment characterized by increased levels of technology-based, informal learning situations. Negative assessments included high investment costs, lack of technical support, and fear of device theft. While the research is limited, portable electronic educational resources present promising avenues to increase access to effective health education in resource-limited settings, contingent

  17. Gigantic environmental profit

    International Nuclear Information System (INIS)

    2001-01-01

    The article presents studies on possible profits and advantages by converting vehicles such as buses and taxis from diesel to gas fuel engines for the environment and human beings in Norway. Some applications for automobiles are mentioned

  18. Are loyal customers profitable? : customer satisfaction, customer loyalty and customer profitability at the individual level

    OpenAIRE

    Helgesen, Øyvind

    2000-01-01

    Customer satisfaction is supposed to be positively related to profitability. This conception may be called “the paradigm of customer satisfaction”. Nevertheless, only a few studies have examined this fundamental relationship. Thus, evidence for this “much talked about relationship” is questioned. In this working paper the focus is on the individual customer with respect to the relationships between customer satisfaction, customer loyalty and customer profitability at the customer level. The f...

  19. 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

  20. 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

  1. 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.

  2. 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.

  3. Education for Profit, Education for Freedom

    Science.gov (United States)

    Nussbaum, Martha C.

    2009-01-01

    Education is often discussed in low-level utilitarian terms: how can educators produce technically trained people who can hold onto "their" share of the global market? With the rush to profitability, values precious for the future of democracy are in danger of getting lost. The profit motive suggests to most concerned politicians that science and…

  4. Profit and place

    Directory of Open Access Journals (Sweden)

    Ian Bentley

    1997-01-01

    Full Text Available The article deals with the physical and symbolic effects the built environment has on human activities in a capitalist economy. The built environment is integrated in the capitalist economy on three levels: as the focus of a profit-oriented manufacturing industry, as the setting for all sorts of other enterprises and as the built context of the whole economy. The built environment is understood as a commodity. The capitalist system contains inbuilt tensions which have important design implications: the first tension arises because the system, if left to itself, lacks any overall planning functions, the second tension stems from the ability of the system to generate profit and the third arises from the character of labour, which distinguishes it from other commodities used in the production process. In conclusion methods of designing built environments, which perpetuate social order, are discussed.

  5. 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...

  6. SAGES: a suite of freely-available software tools for electronic disease surveillance in resource-limited settings.

    Directory of Open Access Journals (Sweden)

    Sheri L Lewis

    Full Text Available Public health surveillance is undergoing a revolution driven by advances in the field of information technology. Many countries have experienced vast improvements in the collection, ingestion, analysis, visualization, and dissemination of public health data. Resource-limited countries have lagged behind due to challenges in information technology infrastructure, public health resources, and the costs of proprietary software. The Suite for Automated Global Electronic bioSurveillance (SAGES is a collection of modular, flexible, freely-available software tools for electronic disease surveillance in resource-limited settings. One or more SAGES tools may be used in concert with existing surveillance applications or the SAGES tools may be used en masse for an end-to-end biosurveillance capability. This flexibility allows for the development of an inexpensive, customized, and sustainable disease surveillance system. The ability to rapidly assess anomalous disease activity may lead to more efficient use of limited resources and better compliance with World Health Organization International Health Regulations.

  7. Use and Cost of Electronic Resources in Central Library of Ferdowsi University Based on E-metrics

    Directory of Open Access Journals (Sweden)

    Mohammad Reza Davarpanah

    2012-07-01

    Full Text Available The purpose of this study was to investigate the usage of electronic journals in Ferdowsi University, Iran based on e-metrics. The paper also aimed to emphasize the analysis of cost-benefit and the correlation between the journal impact factors and the usage data. In this study experiences of Ferdowsi University library on licensing and usage of electronic resources was evaluated by providing a cost-benefit analysis based on the cost and usage statistics of electronic resources. Vendor-provided data were also compared with local usage data. The usage data were collected by tracking web-based access locally, and by collecting vender-provided usage data. The data sources were one-year of vendor-supplied e-resource usage data such as Ebsco, Elsevier, Proquest, Emerald, Oxford and Springer and local usage data collected from the Ferdowsi university web server. The study found that actual usage values differ for vendor-provided data and local usage data. Elsevier has got the highest usage degree in searches, sessions and downloads. Statistics also showed that a small number of journals satisfy significant amount of use while the majority of journals were used less frequent and some were never used at all. The users preferred the PDF rather than HTML format. The data in subject profile suggested that the provided e-resources were best suited to certain subjects. There was no correlation between IF and electronic journal use. Monitoring the usage of e-resources gained increasing importance for acquisition policy and budget decisions. The article provided information about local metrics for the six surveyed vendors/publishers, e.g. usage trends, requests per package, cost per use as related to the scientific specialty of the university.

  8. Vectors for Increasing the Effectiveness of Profit Management at Company Level

    Directory of Open Access Journals (Sweden)

    І. V.

    2017-05-01

    Full Text Available Imperfect management of processes involved in accumulation and disposal of profit at Ukrainian companies affects their performance, with the consequent losses of public budget revenues. This raises the need for new and more effective mechanisms for accumulation and disposal of corporate profit, which would be focused on maximal utilization of production, marketing and fiscal capacities of business entities and enhancement of their competitiveness at domestic and global market. The article’s objective is to conduct theoretical study of profit as an economic category and an essential component of company’s performance, sum up the principles of profit management, and analyze the profit management system at company level. A brief review of theoretical definitions of profit is made, economic origin of profit and its role in business operation in the Ukrainian context is highlighted. The components of profit management system at company level, essential principles of strategic management of company profit, organizational and economic mechanism for company profit management, a strategy for profit management at company level is discussed and summed up. The organizational and economic mechanism for profit quality management at company level is proposed.

  9. Approaches to economic analysis of profitability of forestry enterprises

    Directory of Open Access Journals (Sweden)

    O.M. Dzyubenko

    2018-03-01

    Full Text Available The article substantiates the directions of adaptation of existing analytical procedures for assessing the profitability to specific activities of forestry enterprises, which is an integral part of evaluating financial potential of enterprises of the investigated branch. In particular, the author identifies the following analytical procedures that make it possible to assess the performance of forestry enterprises and determine its financial potential: the return on equity (assets on net profit, the return on equity, the return on assets, the return on sales of profits from operating activities, the profitability of sold products at net profit, reinvestment factor, the economic growth sustainability ratio, the period of payback capital, the payback period of equity capital. On the basis of these indicators, the current state of profitability of forestry enterprises was substantiated and their critical points were determined.

  10. Building and Managing Electronic Resources in Digital Era in India with Special Reference to IUCAA and NIV, Pune: A Comparative Case Study

    Science.gov (United States)

    Sahu, H. K.; Singh, S. N.

    2015-04-01

    This paper discusses and presents a comparative case study of two libraries in Pune, India, Inter-University Centre for Astronomy and Astrophysics and Information Centre and Library of National Institute of Virology (Indian Council of Medical Research). It compares how both libraries have managed their e-resource collections, including acquisitions, subscriptions, and consortia arrangements, while also developing a collection of their own resources, including pre-prints and publications, video lectures, and other materials in an institutional repository. This study illustrates how difficult it is to manage electronic resources in a developing country like India, even though electronic resources are used more than print resources. Electronic resource management can be daunting, but with a systematic approach, various problems can be solved, and use of the materials will be enhanced.

  11. 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

  12. 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

    -perspectives and results in superior resource allocation.Originality/value: Seeing customers in a comprehensive way helps to better understand their needs and potential contributions, so that long-term overall profitability can be advanced through the consideration of indirect effects. Indirect effects are usually not reflected in common accounting methods but might result in benefits for the firm. In this research, evidence is provided for the importance of indirect effects offered by customers. This makes the consideration of all relevant dimensions in the value creation process fundamental in order to allocate marketing resources in the most effective way.

  13. Analysis on the Metrics used in Optimizing Electronic Business based on Learning Techniques

    Directory of Open Access Journals (Sweden)

    Irina-Steliana STAN

    2014-09-01

    Full Text Available The present paper proposes a methodology of analyzing the metrics related to electronic business. The drafts of the optimizing models include KPIs that can highlight the business specific, if only they are integrated by using learning-based techniques. Having set the most important and high-impact elements of the business, the models should get in the end the link between them, by automating business flows. The human resource will be found in the situation of collaborating more and more with the optimizing models which will translate into high quality decisions followed by profitability increase.

  14. The relationship between bed size and profitability in South Carolina hospitals.

    Science.gov (United States)

    Kim, Yang K; Glover, Saundra H; Stoskopf, Carleen H; Boyd, Suzan D

    2002-01-01

    The purpose of the study is to identify factors affecting hospital profitability and to find the optimal hospital bed size that assures maximum profit. This is a cross-sectional study using survey data obtained from acute care hospitals in South Carolina in 1997. The relationship of hospital profitability and hospital bed size revealed that when bed size increases, hospital profitability increases, decreases, and then increases again. For the patient profit proportion, the turning points in bed size are 238.22 and 560.08. For the total profit proportion, the turning points in bed size are 223.31 and 503.86. The results on the relationship between bed size and hospital profitability indicate that medium-size hospitals have less profitability.

  15. 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

  16. Profit Forecast Model Using Monte Carlo Simulation in Excel

    Directory of Open Access Journals (Sweden)

    Petru BALOGH

    2014-01-01

    Full Text Available Profit forecast is very important for any company. The purpose of this study is to provide a method to estimate the profit and the probability of obtaining the expected profit. Monte Carlo methods are stochastic techniques–meaning they are based on the use of random numbers and probability statistics to investigate problems. Monte Carlo simulation furnishes the decision-maker with a range of possible outcomes and the probabilities they will occur for any choice of action. Our example of Monte Carlo simulation in Excel will be a simplified profit forecast model. Each step of the analysis will be described in detail. The input data for the case presented: the number of leads per month, the percentage of leads that result in sales, , the cost of a single lead, the profit per sale and fixed cost, allow obtaining profit and associated probabilities of achieving.

  17. The improving efficiency frontier of religious not-for-profit hospitals.

    Science.gov (United States)

    Harrison, Jeffrey P; Sexton, Christopher

    2006-01-01

    By using data-envelopment analysis (DEA), this study evaluates the efficiency of religious not-for-profit hospitals. Hospital executives, healthcare policy makers, taxpayers, and other stakeholders benefit from studies that improve hospital efficiency. Results indicate that overall efficiency in religious hospitals improved from 72% in 1998 to 74% in 2001. What is more important is that the number of religious hospitals operating on the efficiency frontier increased from 40 in 1998 to 47 in 2001. This clearly documents that religious hospitals are becoming more efficient in the management of resources. From a policy perspective, this study highlights the economic importance of encouraging increased efficiency throughout the healthcare industry.

  18. 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.

  19. Competition for FDI and Profit Shifting

    DEFF Research Database (Denmark)

    Ma, Jie; Raimondos-Møller, Pascalis

    When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational’s intra-firm transactions, we show that the home market advantage...... that large countries have due to their size will be counteracted by such profit shifting opportunities. As a result of this, large countries will not be able to capitalize on their size and sustain high corporate taxes. We show that, on the basis of these profit shifting opportunities, a small country can...... easily win the location game ahead of a large country. How lenient the small country is in implementing transfer pricing regulations turns out to be an important variable in such location games....

  20. Profit Sharing and Reciprocity: Theory and Survey Evidence

    OpenAIRE

    Cornelissen, Thomas; Heywood, John S.; Jirjahn, Uwe

    2010-01-01

    The 1/n problem potentially limits the effectiveness of profit sharing in motivating workers. While the economic literature suggests that reciprocity can mitigate this problem, it remains silent on the optimal degree of reciprocity. We present a representative model demonstrating that reciprocity may increase productive effort but may also increase unproductive effort such as socializing on the job. The model implies that reciprocity increases profit up to a point but decreases profit beyond ...

  1. Benefits and Costs of For-Profit Public Education

    Directory of Open Access Journals (Sweden)

    Alex Molnar

    2001-04-01

    Full Text Available As a policy initiative, for-profit operation of public schools has not lived up to the claims of its proponents. An examination of issues such as teaching methods, academic achievement, autonomy, local control, and the image and influence of for-profit public schools suggests that "for-profits" are unlikely to succeed in the long term in improving the overall quality of public education. They do, however, seem capable of harming public schools.

  2. Cooperation and profit allocation in distribution chains

    NARCIS (Netherlands)

    Guardiola, Luis A.; Meca, Ana; Timmer, Judith B.

    2007-01-01

    We study the coordination of actions and the allocation of profit in supply chains under decentralized control in which a single supplier supplies several retailers with goods for replenishment of stocks. The goal of the supplier and the retailers is to maximize their individual profits. Since the

  3. The business of bodies: Ethical perspectives on for-profit body donation companies.

    Science.gov (United States)

    Champney, Thomas H

    2016-01-01

    Human cadavers are a scarce resource that have educational, research and clinical value. While the tissues have great value, it is illegal in many countries to pay for them. In the United States, a number of for-profit body acquisition companies have been established over the past decade. These companies obtain bodies which were freely donated by the individuals or their families. The companies distribute the specimens to surgical training organizations, researchers and educational institutions. These businesses do not charge the receiving organizations for the bodies; they do, however, charge a fee that covers the transport, handling and other services which creates a profit for their companies. These types of businesses are described and analyzed as to whether they constitute an ethically appropriate mechanism to obtain and distribute bodies. The role of organizations and governments in establishing policies and regulations for the appropriate treatment of human remains is addressed. Recommendations are given for best practices in the ethical use and regulation of willed bodies. © 2015 Wiley Periodicals, Inc.

  4. [Use of internet and electronic resources among Spanish intensivist physicians. First national survey].

    Science.gov (United States)

    Gómez-Tello, V; Latour-Pérez, J; Añón Elizalde, J M; Palencia-Herrejón, E; Díaz-Alersi, R; De Lucas-García, N

    2006-01-01

    Estimate knowledge and use habits of different electronic resources in a sample of Spanish intensivists: Internet, E-mail, distribution lists, and use of portable electronic devices. Self-applied questionnaire. A 50-question questionnaire was distributed among Spanish intensivists through the hospital marketing delegates of a pharmaceutical company and of electronic forums. A total of 682 questionnaires were analyzed (participation: 74%). Ninety six percent of those surveyed used Internet individually: 67% admitted training gap. Internet was the second source of clinical consultations most used (61%), slightly behind consultation to colleagues (65%). The pages consulted most were bibliographic databases (65%) and electronic professional journals (63%), with limited use of Evidence Based Medicine pages (19%). Ninety percent of those surveyed used e-mail regularly in the practice of their profession, although 25% admitted that were not aware of its possibilities. The use of E-mail decreased significantly with increase in age. A total of 62% of the intensivists used distribution lists. Of the rest, 42% were not aware of its existence and 32% admitted they had insufficient training to handle them. Twenty percent of those surveyed had portable electronic devices and 64% considered it useful, basically due to its rapid consultation at bedside. Female gender was a negative predictive factor of its use (OR 0.35; 95% CI 0.2-0.63; p=0.0002). A large majority of the Spanish intensivists use Internet and E-mail. E-mail lists and use of portable devices are still underused resources. There are important gaps in training and infrequent use of essential pages. There are specific groups that require directed educational policies.

  5. An Algorithm for the Nucleolus of Airport Profit Problems

    NARCIS (Netherlands)

    Brânzei, R.; Inarra, E.; Tijs, S.H.; Zarzuelo, J.

    2003-01-01

    Airport profit games are a generalization of airport cost games as well as of bankruptcy games.In this paper we present a simple algorithm to compute the nucleolus of airport profit games.In addition we prove that there exists an unique consistent allocation rule in airport profit problems, and it

  6. Model of e-learning with electronic educational resources of new generation

    OpenAIRE

    A. V. Loban; D. A. Lovtsov

    2017-01-01

    Purpose of the article: improving of scientific and methodical base of the theory of the е-learning of variability. Methods used: conceptual and logical modeling of the е-learning of variability process with electronic educational resource of new generation and system analysis of the interconnection of the studied subject area, methods, didactics approaches and information and communication technologies means. Results: the formalization complex model of the е-learning of variability with elec...

  7. Causes of different profitability of agricultural sector

    Directory of Open Access Journals (Sweden)

    Vučković Branko

    2016-01-01

    Full Text Available This work involves identification of causes of different profitability of agricultural sector done on case study of nearly identical agricultural enterprises. It shows that financial mix even in scope of similar companies can lead to various profit indicators. Through comparative financial analysis in the same industry and activity by applying methods and techniques we have concluded that company PP Ratkovo operates more stable and closer to determined norms and also shows better results in majority of the indicators. Horizontal and vertical analysis indicates that companies in Agribusiness partner group use expensive external sources of financing. We have precisely defined in which cost segment occurs highest distinction. Also we have shown reasons why PP Ratkovo in the last two years manifests great profitability measured by ebit, ebitda and net profit as well as excellent structure of material costs and wages costs in in frame of the operating income, and reasons why enterprises in Agribusiness partner group does not.

  8. Profit inefficiency and its determinants among yam producers in Imo ...

    African Journals Online (AJOL)

    Farm profit inefficiency in yam production in Imo State, Nigeria was estimated using stochastic translog profit frontier model. The mean output of yam producers was 10.3tons/ha, while the mean level of profit inefficiency was 63.7 percent with a wide range of 23.41 – 94.23 percent. Mean loss of profit was N76061 per hectare.

  9. Finance and Oil. Is There a Resource Curse in Financial Development?

    NARCIS (Netherlands)

    Beck, T.H.L.

    2011-01-01

    This paper shows that the finance and growth relationship is as important in resource-based economies as in other economies. This paper also documents less developed financial systems in resource-based economies and banks that are more liquid, better capitalized and more profitable, but give fewer

  10. Finance and Oil. Is there a Resource Curse in Financial Development?

    NARCIS (Netherlands)

    Beck, T.H.L.

    2011-01-01

    This paper shows that the finance and growth relationship is as important in resource-based economies as in other economies. This paper also documents less developed financial systems in resource-based economies and banks that are more liquid, better capitalized and more profitable, but give fewer

  11. Provision of Child Care: Cost Functions for Profit-Making and Not-for-Profit Day Care Centers

    OpenAIRE

    Swati Mukerjee; Ann Dryden Witte; Sheila Hollowell

    1990-01-01

    This paper estimates cost functions for day care centers in Massachusetts. The production technology assumed is the generalized homothetic Cobb-Douglas production function. The cost function dual to this production function is estimated separately for profit-making (P1Os) and not-for-profit (NPOs) organizations. The results are discussed in the context of current NPO literature. NPOs are found to be operating at higher average coats than PMOs for most output levels as predicted by the literat...

  12. Impact of Knowledge Resources Linked to an Electronic Health Record on Frequency of Unnecessary Tests and Treatments

    Science.gov (United States)

    Goodman, Kenneth; Grad, Roland; Pluye, Pierre; Nowacki, Amy; Hickner, John

    2012-01-01

    Introduction: Electronic knowledge resources have the potential to rapidly provide answers to clinicians' questions. We sought to determine clinicians' reasons for searching these resources, the rate of finding relevant information, and the perceived clinical impact of the information they retrieved. Methods: We asked general internists, family…

  13. Optimal solutions for routing problems with profits

    NARCIS (Netherlands)

    Archetti, C.; Bianchessi, N.; Speranza, M. G.

    2013-01-01

    In this paper, we present a branch-and-price algorithm to solve two well-known vehicle routing problems with profits, the Capacitated Team Orienteering Problem and the Capacitated Profitable Tour Problem. A restricted master heuristic is applied at each node of the branch-and-bound tree in order to

  14. Management Practices: Are Not For Profits Different?

    NARCIS (Netherlands)

    J. Delfgaauw (Josse); A.J. Dur (Robert); C. Propper (Propper); S. Smith (Sarah)

    2011-01-01

    textabstractRecent studies have demonstrated the importance of good management for firm performance. Here, we focus on management in not-for-profits (NFPs). We present a model predicting that management quality will be lower in NFPs compared to for-profits (FPs), but that outputs may not be worse if

  15. Growth and profitability in small privately held biotech firms: preliminary findings.

    Science.gov (United States)

    Brännback, Malin; Carsrud, Alan; Renko, Maija; Ostermark, Ralf; Aaltonen, Jaana; Kiviluoto, Niklas

    2009-06-01

    This paper reports on preliminary findings on a study of the relationship of growth and profitability among small privately held Finnish Life Science firms. Previous research results concerning growth and profitability are mixed, ranging from strongly positive to a negative relationship. The conventional wisdom states that growth is a prerequisite for profitability. Our results suggest that the reverse is the case. A high profitability-low growth biotech firm is more probably to make the transition to high profitability-high growth than a firm that starts off with low profitability and high growth.

  16. Electronic Document Management: A Human Resource Management Case Study

    Directory of Open Access Journals (Sweden)

    Thomas Groenewald

    2004-11-01

    Full Text Available This case study serve as exemplar regarding what can go wrong with the implementation of an electronic document management system. Knowledge agility and knowledge as capital, is outlined against the backdrop of the information society and knowledge economy. The importance of electronic document management and control is sketched thereafter. The literature review is concluded with the impact of human resource management on knowledge agility, which includes references to the learning organisation and complexity theory. The intervention methodology, comprising three phases, follows next. The results of the three phases are presented thereafter. Partial success has been achieved with improving the human efficacy of electronic document management, however the client opted to discontinue the system in use. Opsomming Die gevalle studie dien as voorbeeld van wat kan verkeerd loop met die implementering van ’n elektroniese dokumentbestuur sisteem. Teen die agtergrond van die inligtingsgemeenskap en kennishuishouding word kennissoepelheid en kennis as kapitaal bespreek. Die literatuurstudie word afgesluit met die inpak van menslikehulpbronbestuur op kennissoepelheid, wat ook die verwysings na die leerorganisasie en kompleksietydsteorie insluit. Die metodologie van die intervensie, wat uit drie fases bestaan, volg daarna. Die resultate van die drie fases word vervolgens aangebied. Slegs gedeelte welslae is behaal met die verbetering van die menslike doeltreffendheid ten opsigte van elektroniese dokumentbestuur. Die klient besluit egter om nie voort te gaan om die huidige sisteem te gebruik nie.

  17. DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data.

    Science.gov (United States)

    Putri, Fadhilah Kurnia; Song, Giltae; Kwon, Joonho; Rao, Praveen

    2017-09-25

    One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query ( DISPAQ ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation's Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data.

  18. STRATEGIES FOR COMPETETIVE ADVANTAGE IN ELECTRONIC COMMERCE

    Directory of Open Access Journals (Sweden)

    Siamak Azadi

    2011-11-01

    Full Text Available Despite rapid and sustained development of electronic commerce, many companies doing e-business are still in the investment and brand-building phase and have yet to show a profit. However, as e-businesses shift their focus from  building a customer base to increasing revenue growth and profitability, they should reevaluate their current business strategies, if any, and develop strategies that provide a clear path to profitability. This study uses McCarthy’s four marketing mix model and Porter’s five competitive forces model to identify strategies for Internet companies that respond to the five competitive forces and thereby achieve a competitive advantage. The study provides significant new insights into the development and implementation of e-business strategies that contribute to increased profit.

  19. Willow growing - Methods of calculation and profitability

    International Nuclear Information System (INIS)

    Rosenqvist, H.

    1997-01-01

    The calculation method presented here makes it possible to conduct profitability comparisons between annual and perennial crops and in addition take the planning situation into account. The method applied is a modified total step calculation. The difference between a traditional total step calculation and the modified version is the way in which payments and disbursements are taken into account over a period of several years. This is achieved by combining the present value method and the annuity method. The choice of interest rate has great bearing on the result in perennial calculations. The various components influencing the interest rate are analysed and factors relating to the establishment of the interest rate in different situations are described. The risk factor can be an important variable component of the interest rate calculation. Risk is also addressed from an approach in accordance with portfolio theory. The application of the methods sheds light on the profitability of Salix cultivation from the viewpoint of business economics, and also how different factors influence the profitability of Salix cultivation. Aspects studied are harvesting intervals, the importance of yield level, the competitiveness of Salix versus grain cultivation, the influence of income taxes on profitability etc. Methods for evaluation of activities concerning cultivation of a perennial crop are described and also involve the application of nitrogen fertilization to Salix cultivation. Studies have been performed using these methods to look into nitrogen fertilizer profitability in Salix cultivation during the first rotation period. Nitrogen fertilizer profitability has been investigated involving both production functions and cost calculations, taking the year fertilization into consideration. 72 refs., 2 figs., 52 tabs

  20. Components of the Profitability of Technical Currency Trading

    OpenAIRE

    Schulmeister, Stephan

    2005-01-01

    This paper investigates the sources of the profitability of 1024 moving average and momentum models when trading in the German mark (euro)/U.S. dollar market based on daily data. The main results are as follows. First, each of these models would have been profitable over the entire sample period. Second, this profitability is exclusively due to the exploitation of persistent exchange rate trends. Third, these results do not change substantially when trading is examined within subperiods. Four...

  1. There's no profiting from a joint venture misadventure.

    Science.gov (United States)

    Herschman, Gary W

    2004-10-01

    In St. David's vs. IRS, a not-for-profit health system effectively challenged the IRS's determination that the system should be disqualified from tax exemption because it had entered a 50/50 joint venture with a for-profit system. The court decisions in St. David's, coupled with a recent IRS ruling, Revenue Ruling 2004-51, provide insight into how a not-for-profit hospital can structure such a joint venture to avoid jeopardizing its tax-exempt status.

  2. Marketing strategies and profitability analysis of restaurants in ...

    African Journals Online (AJOL)

    Marketing strategies and profitability analysis of restaurants in Sokoto metropolis, Nigeria. ... Abstract. The study examined the marketing strategies and profitability of restaurants in Sokoto metropolis. ... EMAIL FULL TEXT EMAIL FULL TEXT

  3. Price Discrimination, Economies of Scale, and Profits.

    Science.gov (United States)

    Park, Donghyun

    2000-01-01

    Demonstrates that it is possible for economies of scale to induce a price-discriminating monopolist to sell in an unprofitable market where the average cost always exceeds the price. States that higher profits in the profitable market caused by economies of scale may exceed losses incurred in the unprofitable market. (CMK)

  4. Challenges in the implementation of an electronic surveillance system in a resource-limited setting: Alerta, in Peru

    Directory of Open Access Journals (Sweden)

    Soto Giselle

    2008-11-01

    Full Text Available Abstract Background Infectious disease surveillance is a primary public health function in resource-limited settings. In 2003, an electronic disease surveillance system (Alerta was established in the Peruvian Navy with support from the U.S. Naval Medical Research Center Detachment (NMRCD. Many challenges arose during the implementation process, and a variety of solutions were applied. The purpose of this paper is to identify and discuss these issues. Methods This is a retrospective description of the Alerta implementation. After a thoughtful evaluation according to the Centers for Disease Control and Prevention (CDC guidelines, the main challenges to implementation were identified and solutions were devised in the context of a resource-limited setting, Peru. Results After four years of operation, we have identified a number of challenges in implementing and operating this electronic disease surveillance system. These can be divided into the following categories: (1 issues with personnel and stakeholders; (2 issues with resources in a developing setting; (3 issues with processes involved in the collection of data and operation of the system; and (4 issues with organization at the central hub. Some of the challenges are unique to resource-limited settings, but many are applicable for any surveillance system. For each of these challenges, we developed feasible solutions that are discussed. Conclusion There are many challenges to overcome when implementing an electronic disease surveillance system, not only related to technology issues. A comprehensive approach is required for success, including: technical support, personnel management, effective training, and cultural sensitivity in order to assure the effective deployment of an electronic disease surveillance system.

  5. Predicting nurse burnout from demands and resources in three acute care hospitals under different forms of ownership: a cross-sectional questionnaire survey.

    Science.gov (United States)

    Hansen, Niklas; Sverke, Magnus; Näswall, Katharina

    2009-01-01

    Health care organizations have changed dramatically over the last decades, with hospitals undergoing restructurings and privatizations. The aim of this study is to enhance the understanding of the origin and prevalence of burnout in health care by investigating factors in the psychosocial work environment and comparing three Swedish emergency hospitals with different types of ownership. A cross-sectional design was used. We selected a total sample of 1800 registered nurses from three acute care hospitals, one private for-profit, one private non-profit and one publicly administered. A total of 1102 questionnaires were included in the analyses. The examined ownership types were a private for-profit, a private non-profit and a traditional publicly administered hospital. All were situated in the Stockholm region, Sweden. Data were collected by questionnaires using validated instruments, in accordance with the Job Demands-Resources Model and Maslach's Burnout Inventory. Descriptive statistics, correlation analyses, multivariate covariance analyses and multiple regression analyses were conducted. The results showed that the burnout levels were the highest at the private for-profit hospital and lowest at the publicly administered hospital. However, in contrast to expectations the demands were not higher overall at the for-profit organization or lowest at the public administration unit, and overall, resources were not better in the private for-profit or worse at the publicly administered hospital. Multiple regression analyses showed that several of the demands included were related to higher burnout levels. Job resources were linked to lower burnout levels, but not for all variables. Profit orientation in health care seems to result in higher burnout levels for registered nurses compared to a publicly administered hospital. In general, demands were more predictive of burnout than resources, and there were only marginal differences in the pattern of predictors across

  6. 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...

  7. Concurrent airline fleet allocation and aircraft design with profit modeling for multiple airlines

    Science.gov (United States)

    Govindaraju, Parithi

    A "System of Systems" (SoS) approach is particularly beneficial in analyzing complex large scale systems comprised of numerous independent systems -- each capable of independent operations in their own right -- that when brought in conjunction offer capabilities and performance beyond the constituents of the individual systems. The variable resource allocation problem is a type of SoS problem, which includes the allocation of "yet-to-be-designed" systems in addition to existing resources and systems. The methodology presented here expands upon earlier work that demonstrated a decomposition approach that sought to simultaneously design a new aircraft and allocate this new aircraft along with existing aircraft in an effort to meet passenger demand at minimum fleet level operating cost for a single airline. The result of this describes important characteristics of the new aircraft. The ticket price model developed and implemented here enables analysis of the system using profit maximization studies instead of cost minimization. A multiobjective problem formulation has been implemented to determine characteristics of a new aircraft that maximizes the profit of multiple airlines to recognize the fact that aircraft manufacturers sell their aircraft to multiple customers and seldom design aircraft customized to a single airline's operations. The route network characteristics of two simple airlines serve as the example problem for the initial studies. The resulting problem formulation is a mixed-integer nonlinear programming problem, which is typically difficult to solve. A sequential decomposition strategy is applied as a solution methodology by segregating the allocation (integer programming) and aircraft design (non-linear programming) subspaces. After solving a simple problem considering two airlines, the decomposition approach is then applied to two larger airline route networks representing actual airline operations in the year 2005. The decomposition strategy serves

  8. 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.

  9. Profitability analysis of plantain marketing in Kaduna metropolis ...

    African Journals Online (AJOL)

    Profitability analysis of plantain marketing in Kaduna metropolis, Kaduna state Nigeria. ... The study was carried out to analyze the profitability of plantain marketing and to examine the ... EMAIL FREE FULL TEXT EMAIL FREE FULL TEXT

  10. Identifying Competences and Their Sources in a Not-for-Profit Organization

    DEFF Research Database (Denmark)

    Vega, Diego; Sanchez, Ron

    2017-01-01

    Effective competence-based management (CBM) requires in the first instance an ability to identify an organization’s competences and the sources of those competences. Identifying competences can be especially challenging in the context of not-for-profit organizations, which have often been...... characterized as being “different” from for-profit organizations. In this paper we argue that not-for-profit organizations have fundamentally the same systemic requirements for survival and success as for-profit organizations – and therefore that not-for-profits ought to be amenable to competence identification...... and analysis through use of CBM concepts and theory in essentially the same way as for-profit organizations. We support this basic proposition through a case study of competence identification and analysis in a humanitarian relief organization (HRO), an increasingly important kind of not-for-profit...

  11. Corporate Social Responsibility and Profit Maximizing Behaviour

    OpenAIRE

    Becchetti, Leonardo; Giallonardo, Luisa; Tessitore, Maria Elisabetta

    2005-01-01

    We examine the behavior of a profit maximizing monopolist in a horizontal differentiation model in which consumers differ in their degree of social responsibility (SR) and consumers SR is dynamically influenced by habit persistence. The model outlines parametric conditions under which (consumer driven) corporate social responsibility is an optimal choice compatible with profit maximizing behavior.

  12. Application of relationship marketing in non-profit organisations ...

    African Journals Online (AJOL)

    Application of relationship marketing in non-profit organisations involved in the provision of sport and recreational services. ... A variety of factors have over time contributed to a need for marketing in non-profit ... AJOL African Journals Online.

  13. 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.

  14. Profit and loss account in the international context

    Directory of Open Access Journals (Sweden)

    PALIU - POPA LUCIA

    2011-06-01

    Full Text Available Given that the objective of financial statements is to provide information about the financial position, financial performance and cash flows of an economic unit, useful for a wide range of users in making economic decisions, particular attention should be paid to the profit and loss account, which is the main instrument for reflecting the financial performance, because on the one hand it provides the information necessary for their evaluation, and on the other hand the information essential for determining the risk of cash flows. Even if each component of the financial statements provides different pieces of information, they should be correlated because they reflect different aspects of the same transactions or events, and in this article we will address the general aspects of profit and loss account from the perspective of profit and loss account models. In this regard, after a brief theoretical approach of the profit and loss account, we will indicate the advantages of two models of profit and loss account but without forgetting their limitations. Thus, we will provide the income statement structure on two stages of normalization: internationally and nationally.

  15. Valuing goodwill: not-for-profits prepare for annual impairment testing.

    Science.gov (United States)

    Heuer, Christian; Travers, Mary Ann K

    2011-02-01

    Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations: Not-for-profit healthcare organizations need to test for goodwill impairment at least annually. Impairment testing is a two-stage process: initial analysis to determine whether impairment exists and subsequent calculation of the magnitude of impairment. Certain "triggering" events compel all organizations--whether for-profit or not-for-profit--to perform an impairment test for goodwill or intangible assets.

  16. Considering Point-of-Care Electronic Medical Resources in Lieu of Traditional Textbooks for Medical Education.

    Science.gov (United States)

    Hale, LaDonna S; Wallace, Michelle M; Adams, Courtney R; Kaufman, Michelle L; Snyder, Courtney L

    2015-09-01

    Selecting resources to support didactic courses is a critical decision, and the advantages and disadvantages must be carefully considered. During clinical rotations, students not only need to possess strong background knowledge but also are expected to be proficient with the same evidence-based POC resources used by clinicians. Students place high value on “real world” learning and therefore may place more value on POC resources that they know practicing clinicians use as compared with medical textbooks. The condensed nature of PA education requires students to develop background knowledge and information literacy skills over a short period. One way to build that knowledge and those skills simultaneously is to use POC resources in lieu of traditional medical textbooks during didactic training. Electronic POC resources offer several advantages over traditional textbooks and should be considered as viable options in PA education.

  17. 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.

  18. 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.

  19. Cost-effectiveness Assessment of 5G Systems with Cooperative Radio Resource Sharing

    Directory of Open Access Journals (Sweden)

    V. Nikolikj

    2015-11-01

    Full Text Available By use of techno-economic analysis of heterogeneous hierarchical cell structures and spectral efficiencies of the forthcoming advanced radio access technologies, this paper proposes various cost-efficient capacity enlargement strategies evaluated through the level of the production cost per transferred data unit and achievable profit margins. For the purpose of maximizing the aggregate performance (capacity or profit, we also assess the cooperative manners of radio resource sharing between mobile network operators, especially in the cases of capacity over-provisioning, when we also determine the principles to provide guaranteed data rates to a particular number of users. The results show that, for heavily loaded office environments, the future 5G pico base stations could be a preferable deployment solution. Also, we confirm that the radio resource management method with dynamic resource allocation can significantly improve the capacity of two comparably loaded operators which share the resources and aim to increase their cost effectiveness.

  20. Integrated offering strategy for profit enhancement of distributed resources and demand response in microgrids considering system uncertainties

    International Nuclear Information System (INIS)

    Shayeghi, H.; Sobhani, B.

    2014-01-01

    Highlights: • Modelling mathematical integration of the proposed central bidding strategy for microgrids. • Considering and modelling the intra-market for adjusting the energy imbalances. • Analyzing effect of uncertainty of demand response and imbalance prices in profit of MG components. - Abstract: Due to the uncertain nature and limited predictability of wind and PV generated power, these resources participating in most of electricity markets are subject to significant deviation penalties during market settlements. In order to balance the unpredicted wind and PV power variations, system operators need to schedule additional reserves. This paper presents the optimal integrated participation model of wind and PV energy including demand response, storage devices, and dispatchable distributed generations in microgrids or virtual microgrids to increase their revenues in the intra-market. This market is considered 3–7 h before the delivered time, so that the amount of the contracted energy could be updated to reduce the produced power deviation of microgrid. A stochastic programming approach is considered in the development of the proposed bidding strategies for microgrid producers and loads. The optimization model is characterized by making the analysis of several scenarios and simultaneously treating three kinds of uncertainty including wind and PV power, intra-market, and imbalance prices. In order to predict these uncertainty variables, a neuro-fuzzy based approach has been applied. Historic data are used to forecast future prices and wind and PV power production in the adjustment markets. Also, a probabilistic approach based on the error of forecasted and real historic data is considered for estimating the future IM and imbalance prices of wind and PV produced power. Further, a test case is applied to example the microgrid using the Spanish market rules during one week, month, and year period to illustrate the potential benefits of the proposed joint

  1. The Persistence of Profits in Azerbaijan's Banking System

    Directory of Open Access Journals (Sweden)

    K. Batu TUNAY

    2015-06-01

    Full Text Available In this research, the persistence of profits in Azerbaijan's banking sector in the short-run and the long-run is investigated. Although there are a lot of researches done in the case of different countries, enough study has been implemented for the case of Azerbaijan despite of its high speed economic growth. This research analysis continuity of profits by using system panel data method. Obtained results indicate that profits demonstrate no persistence or a little persistence. In this context, existence of competitive powers in the sector can be stated.

  2. Gas-processing profit margin series begins in OGJ

    International Nuclear Information System (INIS)

    Kovacs, K.J.

    1991-01-01

    This paper reports on the bases and methods employed by the WK (Wright, Killen and Co, Houston) profit-margin indicator for U.S. gas-processing plants. Additionally, this article reviews the historical profitability of the gas-processing industry and key factors affecting these trends. Texas was selected as the most representative for the industry, reflecting the wide spectrum of gas-processing plants. The profit performance of Texas' gas plants is of special significance because of the large number of plants and high volume of NGL production in the region

  3. Oil price scenarios and refining profitability

    International Nuclear Information System (INIS)

    Sweeney, B.

    1993-01-01

    Currently refining profitability is low because there has been an overbuilding of conversion capacity in Western Europe in the last round. Oil marketing, the chemicals business and the fundamental economy itself are at low points in their cycles which have not coincided, at least in the UK, since 1975. Against that gloomy background, it is predicted that downstream profitability will recover in the mid-1990s. Crude oil prices will remain low until the call on OPEC crude increases again and takes up the capacity which has been brought on stream in response to the Gulf War. When this happens, it is likely to trigger another price spike and another round of investment in production capacity. Environmentally driven investments in desulphurisation or emissions reduction will be poorly remunerated all the way through the value chain. Refining margins will recover when white oil demand growth tightens up the need for conversion capacity. Marketing will need to reduce the retail network overcapacity in the mature markets if it is to improve its profitability. In this period of low profitability, even with the light at the end of the tunnel for refiners in the middle of the decade, the industry structure is under threat. There is a strong argument for new modes of competitive behaviour which are backed by strong elements of cooperation. (author)

  4. Combining Purpose With Profits

    DEFF Research Database (Denmark)

    Julian Birkinshaw, Julian; Foss, Nicolai Juul; Lindenberg, Siegwart

    2014-01-01

    A sense of purpose that transcends making money can motivate employees. But to sustain both a sense of purpose and a solid level of profitability over time, companies need to pay attention to several fundamental organizing principles....

  5. Price Changes, Resource Adjustments and Rational Expectations

    DEFF Research Database (Denmark)

    Hoffmann, Kira

    This study investigates the relationship between the accuracy of managerial demand expectations, resource adjustment decisions and selling price changes. In line with rational expectation theory, it is argued that managers adjust resources and selling prices differently in response to expected...... that cost elasticity is higher when a demand decrease is expected among companies with similar exposure to demand uncertainty. Overall, this implies that managerial competences in predicting future demand significantly determines firms’ profitability; especially when demand uncertainty is high...

  6. The Impact of Electronic Commerce on the Publishing Industry: Towards a Business Value Complementarity Framework of Electronic Publishing.

    Science.gov (United States)

    Scupola, Ada

    1999-01-01

    Discussion of the publishing industry and its use of information and communication technologies focuses on the way in which electronic-commerce technologies are changing and could change the publishing processes, and develops a business complementarity model of electronic publishing to maximize profitability and improve the competitive position.…

  7. Methodology of Segment Management Reporting on the Profitability of Agricultural Holding Interaction with Customers

    Directory of Open Access Journals (Sweden)

    Aleksandra Vasilyevna Glushchenko

    2015-12-01

    Full Text Available The state program of agricultural development and regulation of agricultural products, raw materials and food in a food embargo on the West European suppliers is aimed at the revitalization of the holding structures. The main purpose of agricultural holdings is to ensure food safety and to maximize the consolidated profit in resource-limited settings. The heterogeneous nature of the needs of customers, leading to different performance of agricultural holding interaction with them has an impact on the formulation and conduct of accounting and requires the formation of an aggregated and relevant information about the profitability of relationships with groups of customers and the long-term development strategy of agroformation interaction with them, so there is a need for research and development methodical bases of formation of the administrative reporting segment that meets the needs of modern practice. The purpose of this study is to develop a method of forming the segment management reporting on the profitability of agricultural holding interaction with customers. As part of the problem research, the authors used different scientific methods, such as analysis, synthesis, observation, group data and logic synthesis. The article discusses the necessity of segmentation agricultural holding customers by the criterion of “cooperation profitability”. The basic problem of generating information about the cost of trading in the accounting information system of agricultural holdings is dealt with; a method of forming the segment management reporting based on the results of the ABC analysis including calculation algorithm functional trade costs (Activity-Based Costing, is developed; rank order of agroholding customers is suggested in accordance with the calculated interval limits for them: Segment A - “highly profitable customers,” B - “problem customers” and C - “low-profit customers”; a set of registers and management accounting

  8. Resource conservation approached with an appropriate collection and upgrade-remanufacturing for used electronic products.

    Science.gov (United States)

    Zlamparet, Gabriel I; Tan, Quanyin; Stevels, A B; Li, Jinhui

    2018-03-01

    This comparative research represents an example for a better conservation of resources by reducing the amount of waste (kg) and providing it more value under the umbrella of remanufacturing. The three discussed cases will expose three issues already addressed separately in the literature. The generation of waste electrical and electronic equipment (WEEE) interacts with the environmental depletion. In this article, we gave the examples of addressed issues under the concept of remanufacturing. Online collection opportunity eliminating classical collection, a business to business (B2B) implementation for remanufactured servers and medical devices. The material reuse (recycling), component sustainability, reuse (part harvesting), product reuse (after repair/remanufacturing) indicates the recovery potential using remanufacturing tool for a better conservation of resources adding more value to the products. Our findings can provide an overview of new system organization for the general collection, market potential and the technological advantages using remanufacturing instead of recycling of WEEE or used electrical and electronic equipment. Copyright © 2017. Published by Elsevier Ltd.

  9. Effects of the Use of Electronic Human Resource Management (EHRM Within Human Resource Management (HRM Functions at Universities

    Directory of Open Access Journals (Sweden)

    Chux Gervase Iwu

    2016-09-01

    Full Text Available This study set out to examine the effect of e-hrm systems in assisting human resource practitioners to execute their duties and responsibilities. In comparison to developed economies of the world, information technology adoption in sub-Saharan Africa has not been without certain glitches. Some of the factors that are responsible for these include poor need identification, sustainable funding, and insufficient skills. Besides these factors, there is also the issue of change management and users sticking to what they already know. Although, the above factors seem negative, there is strong evidence that information systems such as electronic human resource management present benefits to an organization. To achieve this, a dual research approach was utilized. Literature assisted immensely in both the development of the conceptual framework upon which the study hinged as well as in the development of the questionnaire items. The study also made use of an interview checklist to guide the participants. The findings reveal a mix of responses that indicate that while there are gains in adopting e-hrm systems, it is wiser to consider supporting resources as well as articulate the needs of the university better before any investment is made.

  10. The Resource Benefits Evaluation Model on Remanufacturing Processes of End-of-Life Construction Machinery under the Uncertainty in Recycling Price

    Directory of Open Access Journals (Sweden)

    Qian-wang Deng

    2017-02-01

    Full Text Available In the process of end-of-life construction machinery remanufacturing, the existence of uncertainties in all aspects of the remanufacturing process increase the difficulty and complexity of resource benefits evaluation for them. To quantify the effects of those uncertainty factors, this paper makes a mathematical analysis of the recycling and remanufacturing processes, building a resource benefits evaluation model for the end-of-life construction machinery. The recycling price and the profits of remanufacturers can thereby be obtained with a maximum remanufacturing resource benefit. The study investigates the change regularity of the resource benefits, recycling price, and profits of remanufacturers when the recycling price, quality fluctuation coefficient, demand coefficient, and the reusing ratio of products or parts are varying. In the numerical experiment, we explore the effects of uncertainties on the remanufacturing decisions and the total expected costs. The simulated analysis shows when the quality fluctuation coefficient is approaching to 1, the values of the profits of remanufacturer, the maximal resource benefits and recycling price grade into constants.

  11. Electronic human resource management: Enhancing or entrancing?

    Directory of Open Access Journals (Sweden)

    Paul Poisat

    2017-07-01

    Full Text Available Orientation: This article provides an investigation into the current level of development of the body of knowledge related to electronic human resource management (e-HRM by means of a qualitative content analysis. Several aspects of e-HRM, namely definitions of e-HRM, the theoretical perspectives around e-HRM, the role of e-HRM, the various types of e-HRM and the requirements for successful e-HRM, are examined. Research purpose: The purpose of the article was to determine the status of e-HRM and examine the studies that report on the link between e-HRM and organisational productivity. Motivation for the study: e-HRM has the capacity to improve organisational efficiency and leverage the role of human resources (HR as a strategic business partner. Main findings: The notion that the implementation of e-HRM will lead to improved organisational productivity is commonly assumed; however, empirical evidence in this regard was found to be limited. Practical/managerial implications: From the results of this investigation it is evident that more research is required to gain a greater understanding of the influence of e-HRM on organisational productivity, as well as to develop measures for assessing this influence. Contribution: This article proposes additional areas to research and measure when investigating the effectiveness of e-HRM. It provides a different lens from which to view e-HRM assessment whilst keeping it within recognised HR measurement parameters (the HR value chain. In addition, it not only provides areas for measuring e-HRM’s influence but also provides important clues as to how the measurements may be approached.

  12. 10 CFR 603.615 - Financial management standards for-profit firms.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for-profit firms. 603.615... § 603.615 Financial management standards for-profit firms. (a) To avoid causing needless changes in participants' financial management systems, an expenditure-based TIA will make for-profit participants that...

  13. The Determinants of Bank Profitability: The Case of Tunisia

    Directory of Open Access Journals (Sweden)

    Olfa Nessibi

    2016-01-01

    Full Text Available Using bank level data this paper examines how bank’s specific characteristics and macroeconomic indicators affect the profitability in the Tunisian banking industry over the period 1990–2008. The results indicate that the more profitable banks are those higher amount of capital and lower operating costs. Furthermore, it appears that private banks tend to perform better than state owned ones.  Despite the great importance given to the board of directors, it doesn't have a dominant role in the Tunisian commercial banks. Finally, turning to macroeconomic conditions and its impact on banks’ profitability, we find that the real interest rate has a positive effect on bank profitability.

  14. Where Did They Go? Market Share Trends of Business Student Enrollment at Public, Not-for-Profit, and For-Profit Institutions from 1996 to 2008

    Science.gov (United States)

    Fox Garrity, Bonnie Kathleen

    2012-01-01

    The author presents the trends in market share of business student enrollment at public, not-for-profit, and for-profit 4-year-and-above institutions from 1996 to 2008. Although each sector of the institutions has experienced growth in overall enrollments, the relative market share of public and not-for-profit institutions has dropped, whereas the…

  15. INCREASING PROFIT IN TOURISM THROUGH STRENGTHENING OF MANAGEMENT COMPETENCIES

    Directory of Open Access Journals (Sweden)

    Jagoda Jankovska

    2013-07-01

    Full Text Available Tourism economy is the most significant industry in the world. It holds a central position and plays an important role in the economic development of a country, especially of countries with high unemployment rate, such as the Republic of Macedonia. Strengthening of, and investing in, tourism capacities directly contribute to further development, integration, and promotion of a country. It is especially important to indicate that creating a strategy, developing and educating human potential, as well as successfully managing the said potential, bear huge significance for good-quality development of tourism economy. Human resources are a crucial factor for achieving good-quality service and the effect of satisfied guests, which is the goal of each tourism organization in view of increasing their competitiveness. In a situation of an open world market, competitiveness and profitability of tourism organizations will, to a greater extent, depend on the competence of tourism managers, as well as on their ability to successfully manage human resources. Certainly, a prerequisite for all this is possessing of competent and creative workforce, which, rather than being content with their present knowledge level, will make continuous initiatives for advanced learning, perfecting their work, and promoting their career

  16. The Effect of Capital Working Management on the Profitability

    Directory of Open Access Journals (Sweden)

    Slamet Mulyono

    2018-02-01

    Full Text Available Companies must maintain the sustainability business. In order to keep their existence and competitiveness, companies must increase profitability in every year. It also applies to state fertilizer companies. However, 10 years of history (2005-2014, the state fertilizer company have been facing difficulties in maintaining business sustainability. Profitability fluctuates and tends to decrease every year. One of the causes is inefficient working capital management. The objective of this study is to determine the relationship between working capital management and corporate profitability. To ensure the absence of the influence of unexamined factors, this study uses control variables of firm size, financial leverage, and gross domestic product. This research uses a positivist paradigm with a quantitative approach and multiple regression analysis.The results of this study indicate that state fertilizer companies will be able to increase ROA by accelerating Days of Sales in Inventory and Days of Payables. Higher assets, reduce profitability, and increasing debt withdrawal, which further declines the profitability. State fertilizer companies should accelerate inventory turnover and obligation payments to suppliers to minimize the risk of foreign exchange loss, considering that 80% of raw materials are still imported. In addition, state fertilizer should maintain asset quality and minimize debt withdrawal to increase profitability

  17. Supporting end-to-end resource virtualization for Web 2.0 applications using Service Oriented Architecture

    NARCIS (Netherlands)

    Papagianni, C.; Karagiannis, Georgios; Tselikas, N. D.; Sfakianakis, E.; Chochliouros, I. P.; Kabilafkas, D.; Cinkler, T.; Westberg, L.; Sjödin, P.; Hidell, M.; Heemstra de Groot, S.M.; Kontos, T.; Katsigiannis, C.; Pappas, C.; Antonakopoulou, A.; Venieris, I.S.

    2008-01-01

    In recent years, technologies have been introduced offering a large amount of computing and networking resources. New applications such as Google AdSense and BitTorrent can profit from the use of these resources. An efficient way of discovering and reserving these resources is by using the Service

  18. 26 CFR 509.105 - Industrial and commercial profits.

    Science.gov (United States)

    2010-04-01

    ... sales promotion, the orders being transmitted to Switzerland for acceptance, then the profits arising... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Industrial and commercial profits. 509.105 Section 509.105 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...

  19. Profit efficiency among catfish farmers in Benue state, Nigeria | Tsue ...

    African Journals Online (AJOL)

    The study examined profit efficiency among catfish farmers in Benue State of Nigeria using a stochastic profit frontier approach. A multi-stage sampling technique was used to collect data from 143 catfish farmers through a well structured questionnaire. The study used a Cobb-Douglas stochastic profit frontier function to ...

  20. 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.

  1. A Kitchen with too Many Cooks: Factors Associated with Hospital Profitability

    Directory of Open Access Journals (Sweden)

    Na-Eun Cho

    2018-01-01

    Full Text Available In this paper, we carefully investigate previous literature to extract 10 relevant factors to explain the hospital profitability and build an econometrically well-specified model of explaining hospital profitability that does not suffer from omitted variable bias. Then we provide empirical evidence to a common belief that the objective function of a hospital varies with the type of hospital. We identified distinct objective functions for three types of hospitals: for-profit hospitals are driven by the overarching agreed-upon goal of profit maximization for shareholders; government hospitals, which are often the insurers of last resort, are obliged to put the public interest over profit objectives; nonprofit hospitals, which are legally prohibited from distributing profits, occupy the middle ground between for-profit and government hospitals. The results of this paper suggest that the ownership type should determine the factors on which hospitals focus and hence are useful to hospital management and academic researchers.

  2. The Profitability – Risk Relationship and Financing Decision

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2007-01-01

    Full Text Available The enterprise financial decision is a rational process for option to the optimal variant related to financing and investments. For the capital investment to be justified, the profitability of the invested money must be at least equal with the profitability of the alternative investment opportunities with the same risk on market. The choosing of a way for financing is determined on the one side by their cost and on the other side by the existent capital structure. In this paper I tried to analyse the profitability – risk relationship in the financing decision for the “NIKOS” Ltd.

  3. Evaluation of Reliability in Risk-Constrained Scheduling of Autonomous Microgrids with Demand Response and Renewable Resources

    DEFF Research Database (Denmark)

    Vahedipour-Dahraie, Mostafa; Anvari-Moghaddam, Amjad; Guerrero, Josep M.

    2018-01-01

    of microgrid. Moreover, the impacts of different VOLL and risk aversion parameter are illustrated on the system reliability. Extensive simulation results are also presented to illustrate the impact of risk aversion on system security issues with and without DR. Numerical results demonstrate the advantages......Uncertain natures of the renewable energy resources and consumers’ participation in demand response (DR) programs have introduced new challenges to the energy and reserve scheduling of microgrids, particularly in the autonomous mode. In this paper, a risk-constrained stochastic framework...... is presented to maximize the expected profit of a microgrid operator under uncertainties of renewable resources, demand load and electricity price. In the proposed model, the trade-off between maximizing the operator’s expected profit and the risk of getting low profits in undesired scenarios is modeled...

  4. 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

  5. DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data †

    Science.gov (United States)

    Putri, Fadhilah Kurnia; Song, Giltae; Rao, Praveen

    2017-01-01

    One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query (DISPAQ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation’s Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data. PMID:28946679

  6. Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

    Science.gov (United States)

    Singh, Simone Rauscher; Wheeler, John

    2012-01-01

    Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

  7. Identifying and evaluating electronic learning resources for use in adult-gerontology nurse practitioner education.

    Science.gov (United States)

    Thompson, Hilaire J; Belza, Basia; Baker, Margaret; Christianson, Phyllis; Doorenbos, Ardith; Nguyen, Huong

    2014-01-01

    Enhancing existing curricula to meet newly published adult-gerontology advanced practice registered nurse (APRN) competencies in an efficient manner presents a challenge to nurse educators. Incorporating shared, published electronic learning resources (ELRs) in existing or new courses may be appropriate in order to assist students in achieving competencies. The purposes of this project were to (a) identify relevant available ELR for use in enhancing geriatric APRN education and (b) to evaluate the educational utility of identified ELRs based on established criteria. A multilevel search strategy was used. Two independent team members reviewed identified ELR against established criteria to ensure utility. Only resources meeting all criteria were retained. Resources were found for each of the competency areas and included formats such as podcasts, Web casts, case studies, and teaching videos. In many cases, resources were identified using supplemental strategies and not through traditional search or search of existing geriatric repositories. Resources identified have been useful to advanced practice educators in improving lecture and seminar content in a particular topic area and providing students and preceptors with additional self-learning resources. Addressing sustainability within geriatric APRN education is critical for sharing of best practices among educators and for sustainability of teaching and related resources. © 2014.

  8. Systematic review of electronic surveillance of infectious diseases with emphasis on antimicrobial resistance surveillance in resource-limited settings.

    Science.gov (United States)

    Rattanaumpawan, Pinyo; Boonyasiri, Adhiratha; Vong, Sirenda; Thamlikitkul, Visanu

    2018-02-01

    Electronic surveillance of infectious diseases involves rapidly collecting, collating, and analyzing vast amounts of data from interrelated multiple databases. Although many developed countries have invested in electronic surveillance for infectious diseases, the system still presents a challenge for resource-limited health care settings. We conducted a systematic review by performing a comprehensive literature search on MEDLINE (January 2000-December 2015) to identify studies relevant to electronic surveillance of infectious diseases. Study characteristics and results were extracted and systematically reviewed by 3 infectious disease physicians. A total of 110 studies were included. Most surveillance systems were developed and implemented in high-income countries; less than one-quarter were conducted in low-or middle-income countries. Information technologies can be used to facilitate the process of obtaining laboratory, clinical, and pharmacologic data for the surveillance of infectious diseases, including antimicrobial resistance (AMR) infections. These novel systems require greater resources; however, we found that using electronic surveillance systems could result in shorter times to detect targeted infectious diseases and improvement of data collection. This study highlights a lack of resources in areas where an effective, rapid surveillance system is most needed. The availability of information technology for the electronic surveillance of infectious diseases, including AMR infections, will facilitate the prevention and containment of such emerging infectious diseases. Copyright © 2018 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.

  9. Relational Resources of a University as a Source of Education Quality Assurance

    Science.gov (United States)

    Bagdasaryan, Irina; Vasilyeva, Zoya; Almabekova, Olga

    2015-01-01

    This paper considers high quality educational services provided by a university being the highest priority and assumes relational resources as valuable sources that can facilitate and enhance quality assurance. Each university with a unique resource base is connected with a variety of entities--other universities, non-profit and for-profit…

  10. 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.

  11. Decision making in a non-profit engineering environment

    International Nuclear Information System (INIS)

    Christensen, D.C.

    1997-06-01

    A conceptual management framework is developed and applied in a science and engineering organization located within a non-profit, public institution. The goal of this research is to select a set of projects whose combined contributions to the organization's strategic interests satisfy sponsor desires and can be completed within existing time and resource constraints. The development of the rationale for project selection and implementation within the plutonium facility at Los Alamos National Laboratory is studied. This includes the integration of prioritization decision tools, optimization techniques, and advanced planning and scheduling tools. The Nuclear Materials Technology Division is the custodian of the plutonium facility, whose mission is to develop, demonstrate, and deploy technologies necessary to address the nation's and world's plutonium problems. This includes management of nuclear weapon stockpile components, stabilization of plutonium residues, clean-up of contaminated soils and facilities, support to non-proliferation and arms control initiatives, and the eventual disposition of surplus plutonium. In this study, projects are evaluated against selection criteria deemed to be of critical program importance. The Analytic Hierarchy Process is used to evaluate and rank the importance of the suite of candidate projects. Because individual projects may be of interest to a number of business sectors and sponsors, the approach must be capable of using funding sources in an integrated manner in order to meet overall facility and program strategies. Finally, project planning and scheduling tools are integrated into the decision network in order to ensure that appropriate resource leveling occurs and that the actual project selection takes into account the temporal relationships among available resources

  12. 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.

  13. From Millennium ERM to Proquest 360 Resource Manager: Implementing a new Electronic Resources Management System ERMS in an International Graduate Research University in Saudi Arabia

    KAUST Repository

    Ramli, Rindra M.

    2017-01-01

    An overview of the Recommendation Study and the subsequent Implementation of a new Electronic Resources Management system ERMS in an international graduate research university in the Kingdom of Saudi Arabia. It covers the timeline, deliverables

  14. 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...

  15. Profitability analysis of grid-connected photovoltaic facilities for household electricity self-sufficiency

    International Nuclear Information System (INIS)

    Colmenar-Santos, Antonio; Campíñez-Romero, Severo; Pérez-Molina, Clara; Castro-Gil, Manuel

    2012-01-01

    Spain exhibits a high level of energy dependence and has significant solar energy resources. These two facts have given rise to the prominence that renewable energy, particularly solar photovoltaic technology, has enjoyed in recent years, supported by a favorable regulatory framework. Currently, the Spanish Government is providing new ways in energy policy to enhance and accelerate the development of low-power photovoltaic generation facilities for self-consumption by introducing energy policies for feed-in payments of surplus electricity. Such facilities are an example of distributed electrical generation with important benefits for the environment and the rest of the electrical system because, when properly managed, they can help improve the system’s stability and reduce overall losses. By analyzing household demand and solar photovoltaic energy resources, the profitability of such facilities is considered in this article, taking into account the technical and economic impact of storage systems and proposing models for feed-in payments of surplus electricity, in an attempt to assess whether this method of electricity generation versus the method of conventionally supplied power from a grid at a regulated tariff can rival each other economically, in terms of parity. - Highlight: ► The use of grid-connected photovoltaic facilities for household electricity self-sufficiency is presented. ► The need for legal frameworks that include retributive mechanisms for the surplus energy is pointed out. ► Two models are proposed for the remuneration of surplus energy generated. ► Models show economic profitability without feed-in-tariff or compensations. ► Facilities described offer ancillary services for grid stability and smart-grid integration.

  16. Generic phase transitions and profit singularities in Arnol'd's model

    International Nuclear Information System (INIS)

    Davydov, Aleksei A; Matos, Helena Mena

    2007-01-01

    For a smooth one-parameter family of pairs of control systems and profit densities on a circle, the generic transitions between optimal rotations and stationary strategies are studied in the problem of maximization of the time-averaged profit on the infinite horizon. It is shown that there are only two types of such transitions, the corresponding singularities of the average profit as a function of the family parameter are found, and it is proved that these singularities are stable under small perturbations of a generic family. The classification of singularities of the maximum average profit is completed for generic families. Bibliography: 16 titles.

  17. 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 ...

  18. smallholder farmers' use and profitability of legume inoculants

    African Journals Online (AJOL)

    ACSS

    Rhizobia inoculant, a product of Kenya, and its profitability in smallholder farms. Data were collected from ... of the inoculants use and gross margin analysis to examine profitability. The area under the .... the effects of various factors on the extent of. BIOFIX® use. ..... little information, resulting in reduced adoption of legume ...

  19. Enhancing engineering practices for productivity and profits in agro-allied industries

    International Nuclear Information System (INIS)

    Esan, A. A.

    2000-08-01

    The word productivity is a part of everyday vocabulary of industrial engineers and managers. Terms such as optimum utilization of resources, operational efficiency, product competitiveness, maintenance culture, etc., are mentioned with regular frequency. This is healthy, because productivity improvement does not happen by wishing for it or trying harder but by deliberately planning for it. The rewards of higher productivity are immense. At the firm level, such benefit include high production rates, higher profits, better quality products and services, customer satisfaction, higher take home pay for employees and high employee morale. Many of these benefits can be derived through the application of simple potential productivity improvement tools that are hinged on engineering practices

  20. Beyond Intellectual Property: Toward Traditional Resource Rights ...

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

    If a stranger entered your community, and started asking questions about its people, its resources, and its history, what would you do? In today's global marketplace, no stone goes unturned. Where there is commercial value, there are profits to be made. However, as entrepreneurs scour the world in search of new ...

  1. 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...

  2. Electronic Banking And Bank Performance In Nigeria | Abaenewe ...

    African Journals Online (AJOL)

    This study investigated the profitability performance of Nigerian banks following the full adoption of electronic banking system. The study became necessary as a result of increased penetration of electronic banking which has redefined the banking operations in Nigeria and around the world. Judgmental sampling method ...

  3. Earnings and bank profitability in Nigeria

    Directory of Open Access Journals (Sweden)

    John N. N. Ugoani

    2016-12-01

    Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.

  4. 31 CFR 537.410 - Contracts and subcontracts regarding economic development of resources in Burma.

    Science.gov (United States)

    2010-07-01

    ... economic development of resources in Burma. 537.410 Section 537.410 Money and Finance: Treasury Regulations... supervision and guarantee of another person's performance of a contract that includes the economic development... royalties, earnings or profits of, the economic development of resources located in Burma. ...

  5. Association of Resident Coverage with Cost, Length of Stay, and Profitability at a Community Hospital

    Science.gov (United States)

    Shine, Daniel; Beg, Sumbul; Jaeger, Joseph; Pencak, Dorothy; Panush, Richard

    2001-01-01

    OBJECTIVE The effect of care by medical residents on hospital length of stay (LOS), indirect costs, and reimbursement was last examined across a range of illnesses in 1981; the issue has never been examined at a community hospital. We studied resource utilization and reimbursement at a community hospital in relation to the involvement of medical residents. DESIGN This nonrandomized observational study compared patients discharged from a general medicine teaching unit with those discharged from nonteaching general medical/surgical units. SETTING A 620-bed community teaching hospital with a general medicine teaching unit (resident care) and several general medicine nonteaching units (no resident care). PATIENTS All medical discharges between July 1998 and February 1999, excluding those from designated subspecialty and critical care units. MEASUREMENTS AND MAIN RESULTS Endpoints included mean LOS in excess of expected LOS, mean cost in excess of expected mean payments, and mean profitability (payments minus total costs). Observed values were obtained from the hospital's database and expected values from a proprietary risk–cost adjustment program. No significant difference in LOS between 917 teaching-unit patients and 697 nonteaching patients was demonstrated. Costs averaged $3,178 (95% confidencence interval (CI) ± $489) less than expected among teaching-unit patients and $4,153 (95% CI ± $422) less than expected among nonteaching-unit patients. Payments were significantly higher per patient on the teaching unit than on the nonteaching units, and as a result mean, profitability was higher: $848 (95% CI ± $307) per hospitalization for teaching-unit patients and $451 (95% CI ± $327) for patients on the nonteaching units. Teaching-unit patients of attendings who rarely admitted to the teaching unit (nonteaching attendings) generated an average profit of $1,299 (95% CI ± $613), while nonteaching patients of nonteaching attendings generated an average profit of $208

  6. Being 'green' helps profitability?

    International Nuclear Information System (INIS)

    Austin, D.

    1999-01-01

    Pollution reduction beyond regulatory compliance is gaining momentum among firms, but managers ask if being 'green' helps profitability. Evidence suggests it doesn't hurt, but when we see environmentally attractive firms with sound financial performance, it cannot yet say which is cause and which is effect [it

  7. Is merging and acquisition profitable?

    International Nuclear Information System (INIS)

    Skjeret, Frode; Soergard, Lars

    2002-01-01

    This report deals with mergers and acquisitions in the electricity sector in Norway. The background is the fact that the profitability of these activities proves to be low. In buying, it is typically the selling shareholder who profits from the transaction, while the buying company does not really earn much. This result appears to be a robust result both in different countries, between sectors and independent of methodology. The report provides theoretical justification for merging and buying up and empirical evaluations of the effects of company integration. It is asserted that what can be learned in general from the literature may also occur in the European power sector. Furthermore, the report discusses the challenges faced by the companies if they want to expand through mergers and acquisitions

  8. Open-Source Electronic Health Record Systems for Low-Resource Settings: Systematic Review.

    Science.gov (United States)

    Syzdykova, Assel; Malta, André; Zolfo, Maria; Diro, Ermias; Oliveira, José Luis

    2017-11-13

    Despite the great impact of information and communication technologies on clinical practice and on the quality of health services, this trend has been almost exclusive to developed countries, whereas countries with poor resources suffer from many economic and social issues that have hindered the real benefits of electronic health (eHealth) tools. As a component of eHealth systems, electronic health records (EHRs) play a fundamental role in patient management and effective medical care services. Thus, the adoption of EHRs in regions with a lack of infrastructure, untrained staff, and ill-equipped health care providers is an important task. However, the main barrier to adopting EHR software in low- and middle-income countries is the cost of its purchase and maintenance, which highlights the open-source approach as a good solution for these underserved areas. The aim of this study was to conduct a systematic review of open-source EHR systems based on the requirements and limitations of low-resource settings. First, we reviewed existing literature on the comparison of available open-source solutions. In close collaboration with the University of Gondar Hospital, Ethiopia, we identified common limitations in poor resource environments and also the main requirements that EHRs should support. Then, we extensively evaluated the current open-source EHR solutions, discussing their strengths and weaknesses, and their appropriateness to fulfill a predefined set of features relevant for low-resource settings. The evaluation methodology allowed assessment of several key aspects of available solutions that are as follows: (1) integrated applications, (2) configurable reports, (3) custom reports, (4) custom forms, (5) interoperability, (6) coding systems, (7) authentication methods, (8) patient portal, (9) access control model, (10) cryptographic features, (11) flexible data model, (12) offline support, (13) native client, (14) Web client,(15) other clients, (16) code

  9. Not-for-profit versus for-profit health care providers-Part I: comparing and contrasting their records.

    Science.gov (United States)

    Rotarius, Timothy; Trujillo, Antonio J; Liberman, Aaron; Ramirez, Bernardo

    2005-01-01

    The debate over which health care providers are most capably meeting their responsibilities in serving the public's interest continues unabated, and the comparisons of not-for-profit (NFP) versus for-profit (FP) hospitals remain at the epicenter of the discussion. From the perspective of available factual information, which of the two sides to this debate is correct? This article is part I of a 2-part series on comparing and contrasting the performance records of NFP health care providers with their FP counterparts. Although it is demonstrated that both NFP and FP providers perform virtuous and selfless feats on behalf of America's public, it is also shown that both camps are involved in potentially willful clinical and administrative missteps. Part I contains the background information (eg, legal differences, perspectives on social responsibility, and types of questionable and fraudulent behavior) that is necessary to adequately understand the scope of the comparison issue. Part II offers actual comparisons of the 2 organizational structures using several disparate factors such as specific organizational behaviors, approach to the health care priorities of cost and quality, and business-focused goals of profits, efficiency, and community benefit.

  10. Not-for-profit versus for-profit health care providers--Part II: Comparing and contrasting their records.

    Science.gov (United States)

    Rotarius, Timothy; Trujillo, Antonio J; Liberman, Aaron; Ramirez, Bernardo

    2006-01-01

    The debate over which health care providers are most capably meeting their responsibilities in serving the public's interest continues unabated, and the comparisons of not-for-profit (NFP) versus for-profit (FP) hospitals remain at the epicenter of the discussion. From the perspective of available factual information, which of the two sides to this debate is correct? This article is part II of a 2-part series on comparing and contrasting the performance records of NFP health care providers with their FP counterparts. Although it is demonstrated that both NFP and FP providers perform virtuous and selfless feats on behalf of America's public, it is also shown that both camps have been accused of being involved in potentially willful clinical and administrative missteps. Part I provided the background information (eg, legal differences, perspectives on social responsibility, and types of questionable and fraudulent behavior) required to adequately understand the scope of the comparison issue. Part II offers actual comparisons of the 2 organizational structures using several disparate factors such as specific organizational behaviors, approach to the health care priorities of cost and quality, and business-focused goals of profits, efficiency, and community benefit.

  11. 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...

  12. Profitability of smart grid solutions applied in power grid

    Directory of Open Access Journals (Sweden)

    Katić Nenad A.

    2016-01-01

    Full Text Available The idea of a Smart Grid solution has been developing for years, as complete solution for a power utility, consisting of different advanced technologies aimed at improving of the efficiency of operation. The trend of implementing various smart systems continues, e.g. Energy Management Systems, Grid Automation Systems, Advanced Metering Infrastructure, Smart power equipment, Distributed Energy Resources, Demand Response systems, etc. Futhermore, emerging technologies, such as energy storages, electrical vehicles or distributed generators, become integrated in distribution networks and systems. Nowadays, the idea of a Smart Grid solution becomes more realistic by full integration of all advanced operation technologies (OT within IT environment, providing the complete digitalization of an Utility (IT/OT integration. The overview of smart grid solutions, estimation of investments, operation costs and possible benefits are presented in this article, with discusison about profitability of such systems.

  13. 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...

  14. An Analysis of The Islamic and Conventional Banking Profitability in Palestine

    Directory of Open Access Journals (Sweden)

    Mohmad Tawfiq Abusharbeh

    2011-12-01

    Full Text Available Abstract: An Analysis of the Islamic and Conventional Banking Profitability in Palestine. The research paper examines the performance of profitability of Islamic banks against conventional banks for the period of 2005 to 2010. Two alternative measurements of banking profitability such as Return on Equity (ROE and Return on Assets (ROA are used to examine whether there is any differences of profit rate between Islamic, local and foreign conventional banks. The study concludes that Islamic banks generally provide the similar profit rate compared to local banks, however Islamic banks provide lower profit rate compared to foreign banks. Finally the findings also suggest that there is no statistical significant difference in mean return between the Islamic banks, local and foreign banks in Palestine. The study recommends the critical needs for Islamic regulation in order to improve the role of Islamic banking industry in Palestine.

  15. Business analytics of specialized medical biochemistry laboratory using profit and loss acount

    Directory of Open Access Journals (Sweden)

    Vikica Buljanović

    2011-07-01

    Full Text Available Introduction. By measuring the actual effectiveness of a medical biochemistry laboratory’s business operations, we can determine the accounting measure of laboratory’s profitability, where operating expenses of the laboratory are covered by the income generated from the services. A laboratory’s financial report can be based on a profit and loss account, which shows whether or not a business entity, i.e., the laboratory, is making a profit during a particular business period. Methods. Profitability of the Specialized Medical Biochemical Laboratory (Laboratory of the General County Hospital in Našice, Croatia, was determined using the profit and loss account for 2007. Business success was expressed using the accounting measures of marginal contribution, gross income, and operating income, which could show whether or not the laboratory was operating profitably. This procedure allowed us to identify indicators of successful or unsuccessful business operations of the Laboratory. Results. According to the profit and loss account, the operating profit was 719,926 HRK, i.e., the operating margin was 11.7%, indicating that the Laboratory was operating positively. After subtracting all operating expenses per 100 income units, 11.7 units profit remained from the Laboratory’s core business. Conclusion. The Specialized Medical Biochemical Laboratory of the General County Hospital in Našice generated income, i.e., it operated at a profit. The purpose of profit and loss account was to determine the Laboratory operations that had impact on its business effectiveness and could increase the actual profitability. If the laboratory operates at a loss, and no activities are undertaken that would reverse the business toward positive, the analysis may provide information on the cost for the society as a whole of the studied laboratory within the existing healthcare system.

  16. Profitability of Technical Currency Speculation. The Case of Yen-Dollar Trading 1976-2007

    OpenAIRE

    Schulmeister, Stephan

    2008-01-01

    The paper investigates the profitability of 1,024 moving average and momentum models and their components in the yen-dollar market. It turns out that all models would have been profitable between 1976 and 2007. The models produce more single losses than single profits. At the same time, the size of the single profits is on average much higher than the size of single losses because profitable positions last two to six times longer than unprofitable positions. Hence, the profitability of techni...

  17. Financing of nuclear power plant using resources of power generation

    International Nuclear Information System (INIS)

    Slechta, V.; Milackova, H.

    1987-01-01

    It is proved that during the lifetime of a power plant, financial resources are produced from depreciation and from the profit for the delivered electrical power in an amount allowing to meet the cost of construction, interests of credits, the corporation taxes, and the means usable by the utility for simple reproduction of the power plant, additional investment, or for the ultimate decommissioning of the nuclear power plant. The considerations are simplified to 1 MW of installed capacity of a WWER-440 nuclear power plant. The breakdown is shown of the profit and the depreciation over the power plant lifetime, the resources of regular payments of credit instalments for the construction and the method of its calculation, and the income for the state budget and for the utility during the plant liofetime. (J.B.). 5 tabs., 5 refs

  18. Estimating profit shifting in South Africa using firm-level tax returns

    DEFF Research Database (Denmark)

    Wier, Ludvig

    2016-01-01

    Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax incentives across all channels...

  19. Quality of care in investor-owned vs not-for-profit HMOs.

    Science.gov (United States)

    Himmelstein, D U; Woolhandler, S; Hellander, I; Wolfe, S M

    1999-07-14

    The proportion of health maintenance organization (HMO) members enrolled in investor-owned plans has increased sharply, yet little is known about the quality of these plans compared with not-for-profit HMOs. To compare quality-of-care measures for investor-owned and not-for-profit HMOs. Analysis of the Health Plan Employer Data and Information Set (HEDIS) Version 3.0 from the National Committee for Quality Assurance's Quality Compass 1997, which included 1996 quality-of-care data for 329 HMO plans (248 investor-owned and 81 not-for-profit), representing 56% of the total HMO enrollment in the United States. Rates for 14 HEDIS quality-of-care indicators. Compared with not-for-profit HMOs, investor-owned plans had lower rates for all 14 quality-of-care indicators. Among patients discharged from the hospital after myocardial infarction, 59.2% of members in investor-owned HMOs vs 70.6% in not-for-profit plans received a beta-blocker (Pinvestor-owned plans vs 47.9% in not-for-profit plans had annual eye examinations (PInvestor-owned plans had lower rates than not-for-profit plans of immunization (63.9% vs 72.3%; Pinvestor ownership was consistently associated with lower quality after controlling for model type, geographic region, and the method each HMO used to collect data. Investor-owned HMOs deliver lower quality of care than not-for-profit plans.

  20. The decline of uranium profitability in South Africa

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1989-06-01

    Between 1952 and 1988, the South African uranium industry produced 340 million pounds U{sub 3}O{sub 8}-some 14 percent of total world production to date. Peak production was 16.1 million pounds U{sub 3}O{sub 8} in 1980. In 1989, uranium production will have dropped to less than eight million pounds U{sub 3}O{sub 8} per year, and the prospects for further decreases are high. This once-booming business that has been a major contributor to South Africa`s economy is on the brink of collapse. While the policy of apartheid has caused several countries to restrict or embargo further deliveries, the uranium business has also become much less profitable. Profits from the production of uranium concentrates in South Africa exceeded 1.5 billion rand during the period 1981-1988. The trend of this profitability is shown. Inflation and low prices in combination with stabilizing exchange rates are continuing to restrict profitability. NUEXCO examines these factors and their impact on South African uranium production in detail in this article.

  1. Patient experience and hospital profitability: Is there a link?

    Science.gov (United States)

    Richter, Jason P; Muhlestein, David B

    Patient experience has had a direct financial impact on hospitals since value-based purchasing was instituted by the Centers for Medicare & Medicaid Services in 2013 as a method to reward or punish hospitals based on performance on various measures, including patient experience. Although other industries have shown an indirect impact of customer experience on overall profitability, that link has not been well established in the health care industry. Return-to-provider rate and perceptions of health quality have been associated with profitability in the health care industry. Our aims were to assess whether, independent of a direct financial impact, a more positive patient experience is associated with increased profitability and whether a more negative patient experience is associated with decreased profitability. We used a sample of 19,792 observations from 3767 hospitals over the 6-year period 2007-2012. The data were sourced from Centers for Medicare & Medicaid Services and Hospital Consumer Assessment of Healthcare Providers and Systems. Using generalized estimating equations to account for repeated measures, we fit four separate models for three dependent variables: net patient revenue, net income, and operating margin. Each model included one of the following independent variables of interest: percentage of patients who definitely recommend the hospital, percentage of patients who definitely would not recommend the hospital, percentage of patients who rated the hospital 9 or 10, and percentage of patients who rated the hospital 6 or lower. We identified that a positive patient experience is associated with increased profitability and a negative patient experience is even more strongly associated with decreased profitability. Management should have greater justification for incurring costs associated with bolstering patient experience programs. Improvements in training, technology, and staffing can be justified as a way to improve not only quality but now

  2. Short Run Profit Maximization in a Convex Analysis Framework

    Directory of Open Access Journals (Sweden)

    Ilko Vrankic

    2017-03-01

    Full Text Available In this article we analyse the short run profit maximization problem in a convex analysis framework. The goal is to apply the results of convex analysis due to unique structure of microeconomic phenomena on the known short run profit maximization problem where the results from convex analysis are deductively applied. In the primal optimization model the technology in the short run is represented by the short run production function and the normalized profit function, which expresses profit in the output units, is derived. In this approach the choice variable is the labour quantity. Alternatively, technology is represented by the real variable cost function, where costs are expressed in the labour units, and the normalized profit function is derived, this time expressing profit in the labour units. The choice variable in this approach is the quantity of production. The emphasis in these two perspectives of the primal approach is given to the first order necessary conditions of both models which are the consequence of enveloping the closed convex set describing technology with its tangents. The dual model includes starting from the normalized profit function and recovering the production function, and alternatively the real variable cost function. In the first perspective of the dual approach the choice variable is the real wage, and in the second it is the real product price expressed in the labour units. It is shown that the change of variables into parameters and parameters into variables leads to both optimization models which give the same system of labour demand and product supply functions and their inverses. By deductively applying the results of convex analysis the comparative statics results are derived describing the firm's behaviour in the short run.

  3. 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

  4. Domestic and Foreign Banks’ Profitability: Differences and Their Determinants

    Directory of Open Access Journals (Sweden)

    Muhammad AZAM

    2012-01-01

    Full Text Available The purpose of this study to analyze and compare the profitability of domestic (Public & Private and foreign banks operating in the Pakistan Banking market between 2004 and 2010 on quarterly basis. Total 36 Commercial Banks of Pakistani Industry have represented our sample. To control for the effect of bank ownership on performance, we split the sample into three categories: (1 domestic banks with Government Control, (2 domestic banks with Private control, and (3 foreign banks. This study also finds that foreign banks are more profitable than all domestic banks regardless of their ownership structure by applying regression analysis. This may suggest that it is better for a multinational bank to establish a subsidiary/branch rather than acquiring an “existing player” in the host country. We also found that domestic and foreign banks have different profitability determinants, i.e. factors that are important in shaping domestic banks’ profitability are not necessary important for the foreign banks and vice versa. Empirical results show that foreign banks are less affected by the macroeconomic factors of the host country than domestic banks and they have a higher profitability margin in Pakistan.

  5. Comparing profitability of Burlina and Holstein Friesian cattle breeds

    Directory of Open Access Journals (Sweden)

    Martino Cassandro

    2010-01-01

    Full Text Available Aim of this study was to compare profitability of Burlina and Holstein Friesian cows in northern Italy. Cow’s profitability was calculated for each breed, with consideration of economic incentive programs and alternative milk pricing scenarios. The difference in annual profitability between Burlina and Holstein Friesian ranged from −€719 to −€274 per cow per year. In a low-input management level with a cow’s incentive payment and a specific cheese market strategy the low milk yield of Burlina can be compensate respect to Holstein Friesian.

  6. Financial performance, employee well-being, and client well-being in for-profit and not-for-profit nursing homes: A systematic review.

    Science.gov (United States)

    Bos, Aline; Boselie, Paul; Trappenburg, Margo

    Expanding the opportunities for for-profit nursing home care is a central theme in the debate on the sustainable organization of the growing nursing home sector in Western countries. We conducted a systematic review of the literature over the last 10 years in order to determine the broad impact of nursing home ownership in the United States. Our review has two main goals: (a) to find out which topics have been studied with regard to financial performance, employee well-being, and client well-being in relation to nursing home ownership and (b) to assess the conclusions related to these topics. The review results in two propositions on the interactions between financial performance, employee well-being, and client well-being as they relate to nursing home ownership. Five search strategies plus inclusion and quality assessment criteria were applied to identify and select eligible studies. As a result, 50 studies were included in the review. Relevant findings were categorized as related to financial performance (profit margins, efficiency), employee well-being (staffing levels, turnover rates, job satisfaction, job benefits), or client well-being (care quality, hospitalization rates, lawsuits/complaints) and then analyzed based on common characteristics. For-profit nursing homes tend to have better financial performance, but worse results with regard to employee well-being and client well-being, compared to not-for-profit sector homes. We argue that the better financial performance of for-profit nursing homes seems to be associated with worse employee and client well-being. For policy makers considering the expansion of the for-profit sector in the nursing home industry, our findings suggest the need for a broad perspective, simultaneously weighing the potential benefits and drawbacks for the organization, its employees, and its clients.

  7. 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

  8. 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

  9. 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

  10. Medical Schools for Profit?

    African Journals Online (AJOL)

    [3] The same could be said of E-learning in medical education.[4,5] Thirdly allowing profits within medical education should attract more investment. Investors could sink funds into medical education, and learners would benefit as a result; inevitably investors would like to see a return on investment – however, successful.

  11. From People to Profits.

    Science.gov (United States)

    Barber, L.; Hayday, S.; Bevan, S.

    An empirical test of the service-profit chain in a large United Kingdom retail business explored how employee attitudes and behavior can improve customer retention and, consequently, company sales performance. Data were collected from 65,000 employees and 25,000 customers from almost 100 stores. The business collected customer satisfaction for…

  12. Dynamic Profit Inefficiency: A DEA Application to Belgian Dairy Farms

    OpenAIRE

    Ang, Frederic; Oude Lansink, Alfons

    2014-01-01

    Using a nonparametric framework, we analyze dynamic profit inefficiency for a sample of Belgian, specialized dairy farms from 1996–2008. Profit inefficiency is decomposed into contributions of output, input, and investment. Moreover, we identify the contributions of technical and allocative inefficiency in each input and output. The results suggest substantial profit inefficiency under the current dairy-quota system, mainly driven by an average underproduction of approximately 50 percent and ...

  13. 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

  14. NASA Water Resources Program

    Science.gov (United States)

    Toll, David L.

    2011-01-01

    With increasing population pressure and water usage coupled with climate variability and change, water issues are being reported by numerous groups as the most critical environmental problems facing us in the 21st century. Competitive uses and the prevalence of river basins and aquifers that extend across boundaries engender political tensions between communities, stakeholders and countries. In addition to the numerous water availability issues, water quality related problems are seriously affecting human health and our environment. The potential crises and conflicts especially arise when water is competed among multiple uses. For example, urban areas, environmental and recreational uses, agriculture, and energy production compete for scarce resources, not only in the Western U.S. but throughout much of the U.S. and also in numerous parts of the world. Mitigating these conflicts and meeting water demands and needs requires using existing water resources more efficiently. The NASA Water Resources Program Element works to use NASA products and technology to address these critical water issues. The primary goal of the Water Resources is to facilitate application of NASA Earth science products as a routine use in integrated water resources management for the sustainable use of water. This also includes the extreme events of drought and floods and the adaptation to the impacts from climate change. NASA satellite and Earth system observations of water and related data provide a huge volume of valuable data in both near-real-time and extended back nearly 50 years about the Earth's land surface conditions such as precipitation, snow, soil moisture, water levels, land cover type, vegetation type, and health. NASA Water Resources Program works closely to use NASA and Earth science data with other U.S. government agencies, universities, and non-profit and private sector organizations both domestically and internationally. The NASA Water Resources Program organizes its

  15. The recruiter's excitement--features of thoracic vibrations during the honey bee's waggle dance related to food source profitability.

    Science.gov (United States)

    Hrncir, Michael; Maia-Silva, Camila; Mc Cabe, Sofia I; Farina, Walter M

    2011-12-01

    The honey bee's waggle dance constitutes a remarkable example of an efficient code allowing social exploitation of available feeding sites. In addition to indicating the position (distance, direction) of a food patch, both the occurrence and frequency of the dances depend on the profitability of the exploited resource (sugar concentration, solution flow rate). During the waggle dance, successful foragers generate pulsed thoracic vibrations that putatively serve as a source of different kinds of information for hive bees, who cannot visually decode dances in the darkness of the hive. In the present study, we asked whether these vibrations are a reliable estimator of the excitement of the dancer when food profitability changes in terms of both sugar concentration and solution flow rate. The probability of producing thoracic vibrations as well as several features related to their intensity during the waggle phase (pulse duration, velocity amplitude, duty cycle) increased with both these profitability variables. The number of vibratory pulses, however, was independent of sugar concentration and reward rate exploited. Thus, pulse number could indeed be used by dance followers as reliable information about food source distance, as suggested in previous studies. The variability of the dancer's thoracic vibrations in relation to changes in food profitability suggests their role as an indicator of the recruiter's motivational state. Hence, the vibrations could make an important contribution to forager reactivation and, consequently, to the organisation of collective foraging processes in honey bees.

  16. 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.

  17. Modelling how much extra motorists pay on the road? A cross-sectional study of profit margins of unleaded petrol in Australia

    International Nuclear Information System (INIS)

    Valadkhani, Abbas; Babacan, Alperhan

    2014-01-01

    Gross profitability margin (difference between retail and wholesale prices) for unleaded petrol exhibits substantial variations across 108 cities, towns and regional centres in Australia. This paper examines if such variations (averaged during 2007–2012) can be explained by (a) transport costs proxied by the distance between retailers and wholesalers; (b) the size of the retail market; (c) market competition proxied by the number of cars in the vicinity of the retailers; (d) dummy variables capturing other qualitative attributes associated with the retailers’ locations. Three cross-sectional regressions are estimated but only one successfully passes all diagnostic tests. By identifying a number of locations exhibiting excessive profit margins, the results of this paper enhance the efficiency and transparency of petrol pricing in the retail market. It is found that the extent of excessive profiteering in Western Australia (WA) and South Australia (SA) were lower than other Australian states and territories. This important finding can be explained by a strong presence of independent petrol stations in SA and the successful price-monitoring performance of FuelWatch in WA. - Highlights: • We examine the profit margin for petrol across 108 retail locations in Australia. • No evidence of excessive profiteering was found in 76 out of 108 retail locations. • There are 13 locations in which the likelihood of abnormal margins is quite high. • Regulatory bodies have limited resources so they should target these locations

  18. 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.

  19. Evaluation of three electronic report processing systems for preparing hydrologic reports of the U.S Geological Survey, Water Resources Division

    Science.gov (United States)

    Stiltner, G.J.

    1990-01-01

    In 1987, the Water Resources Division of the U.S. Geological Survey undertook three pilot projects to evaluate electronic report processing systems as a means to improve the quality and timeliness of reports pertaining to water resources investigations. The three projects selected for study included the use of the following configuration of software and hardware: Ventura Publisher software on an IBM model AT personal computer, PageMaker software on a Macintosh computer, and FrameMaker software on a Sun Microsystems workstation. The following assessment criteria were to be addressed in the pilot studies: The combined use of text, tables, and graphics; analysis of time; ease of learning; compatibility with the existing minicomputer system; and technical limitations. It was considered essential that the camera-ready copy produced be in a format suitable for publication. Visual improvement alone was not a consideration. This report consolidates and summarizes the findings of the electronic report processing pilot projects. Text and table files originating on the existing minicomputer system were successfully transformed to the electronic report processing systems in American Standard Code for Information Interchange (ASCII) format. Graphics prepared using a proprietary graphics software package were transferred to all the electronic report processing software through the use of Computer Graphic Metafiles. Graphics from other sources were entered into the systems by scanning paper images. Comparative analysis of time needed to process text and tables by the electronic report processing systems and by conventional methods indicated that, although more time is invested in creating the original page composition for an electronically processed report , substantial time is saved in producing subsequent reports because the format can be stored and re-used by electronic means as a template. Because of the more compact page layouts, costs of printing the reports were 15% to 25

  20. 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.

  1. 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...

  2. The impact of liquidity on bank profitability

    OpenAIRE

    Bordeleau, Etienne; Graham, Christopher

    2010-01-01

    The recent crisis has underlined the importance of sound bank liquidity management. In response, regulators are devising new liquidity standards with the aim of making the financial system more stable and resilient. In this paper, the authors analyse the impact of liquid asset holdings on bank profitability for a sample of large U.S. and Canadian banks. Results suggest that profitability is improved for banks that hold some liquid assets, however, there is a point at which holding further liq...

  3. 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.

  4. 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

  5. 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.

  6. The implementation of customer profitability analysis: a case study

    NARCIS (Netherlands)

    van Raaij, E.M.; Vernooij, M.J.A.; Vernooij, Maarten J.A.; van Triest, S.P.

    2003-01-01

    By using customer profitability analysis (CPA), firms can determine the profit contribution of customer segments and/or individual customers. This article presents an approach for the implementation of CPA. The implementation process is illustrated using a case study of a firm producing and selling

  7. Book Soup: Electronic Commerce and the Future of Publishing.

    Science.gov (United States)

    Chuck, Lysbeth B.

    1998-01-01

    Examines electronic book selling and publishing, with a detailed look at Amazon.com, National Association of Science Writers, and *bylines* sites. Discusses costs/profits; differences between traditional and electronic book selling; customer feedback; ordering procedures; membership; out-of-print titles; the Direct-to-Web model of electronic…

  8. The impact of profitability of hospital admissions on mortality.

    Science.gov (United States)

    Lindrooth, Richard C; Konetzka, R Tamara; Navathe, Amol S; Zhu, Jingsan; Chen, Wei; Volpp, Kevin

    2013-04-01

    Fiscal constraints faced by Medicare are leading to policies designed to reduce expenditures. Evidence of the effect of reduced reimbursement on the mortality of Medicare patients discharged from all major hospital service lines is limited. We modeled risk-adjusted 30-day mortality of patients discharged from 21 hospital service lines as a function of service line profitability, service line time trends, and hospital service line and year-fixed effects. We simulated the effect of alternative revenue-neutral reimbursement policies on mortality. Our sample included all Medicare discharges from PPS-eligible hospitals (1997, 2001, and 2005). The results reveal a statistically significant inverse relationship between changes in profitability and mortality. A $0.19 average reduction in profit per $1.00 of costs led to a 0.010-0.020 percentage-point increase in mortality rates (p profitable. Policy simulations that target service line inequities in payment generosity result in lower mortality rates, roughly 700-13,000 fewer deaths nationally. The policy simulations raise questions about the trade-offs implicit in universal reductions in reimbursement. The effect of reduced payment generosity on mortality could be mitigated by targeting highly profitable services only for lower reimbursement. © Health Research and Educational Trust.

  9. The Impact of Profitability of Hospital Admissions on Mortality

    Science.gov (United States)

    Lindrooth, Richard C; Konetzka, R Tamara; Navathe, Amol S; Zhu, Jingsan; Chen, Wei; Volpp, Kevin

    2013-01-01

    Background Fiscal constraints faced by Medicare are leading to policies designed to reduce expenditures. Evidence of the effect of reduced reimbursement on the mortality of Medicare patients discharged from all major hospital service lines is limited. Methods We modeled risk-adjusted 30-day mortality of patients discharged from 21 hospital service lines as a function of service line profitability, service line time trends, and hospital service line and year-fixed effects. We simulated the effect of alternative revenue-neutral reimbursement policies on mortality. Our sample included all Medicare discharges from PPS-eligible hospitals (1997, 2001, and 2005). Results The results reveal a statistically significant inverse relationship between changes in profitability and mortality. A $0.19 average reduction in profit per $1.00 of costs led to a 0.010–0.020 percentage-point increase in mortality rates (p payment generosity than in service lines that remain profitable. Policy simulations that target service line inequities in payment generosity result in lower mortality rates, roughly 700–13,000 fewer deaths nationally. Conclusions The policy simulations raise questions about the trade-offs implicit in universal reductions in reimbursement. The effect of reduced payment generosity on mortality could be mitigated by targeting highly profitable services only for lower reimbursement. PMID:23346946

  10. Use and User Perception of Electronic Information Resources: A Case Study of Siva Institute of Frontier Technology, India

    Directory of Open Access Journals (Sweden)

    Velmurugan Chandran

    2013-12-01

    Full Text Available The present study aims to explore the use and user perception of electronic resources in Siva Institute of Frontier Technology, India. A total number of 123 users were taken into account for the study through a questionnaire-based survey method. A well-structured questionnaire was designed and distributed to the selected 200 students and staff members. 123 copies of the questionnaires were returned dully filled in and the overall response rate was 61.50 percent. The questionnaire contained both open- and close-ended questions. The collected data were classified, analyzed, and tabulated by using simple statistical methods. This study covers the impact of electronic resources on students and faculty in their academic pursuit.

  11. Energy productivity, fertilization rate and profitability of wheat production after various predecessors II.Profitability of wheat production

    Directory of Open Access Journals (Sweden)

    Z. Uhr

    2016-03-01

    Full Text Available Abstract. In the course of our study on the adaptation of modern genotypes common winter wheat (Triticum aestivum to the requirements of sustainable agriculture data were received concerning the influence of the predecessor and nitrogen fertilizer rate on energy efficiency and recyclable nitrogen fertilization and profitability of productivity.We share these data with the scientific community, as they are up-to-date and informative in both theoretical and practical aspects. The analyses are based on data from field experiments fertilizer derived after predecessor cereals – regular crop of sorghum, millet, maize and legumes after predecessor - separate sowing of chickpeas. Energy efficiency of nitrogen fertilization was calculated as the ratio between the energy supplied in the additional grain yield and energy input in the form of fertilizers. Refundable efficiency of nitrogen fertilization is the additional amount of nitrogen accumulated in the grain, with respect to the applied nitrogen fertilization. Economic profitability of production is evaluated by coefficient R = P/Ra (ratio of benefits/costs. The results show that energy efficiency and recyclable nitrogen fertilization are on average five times higher after cereal than after legumes predecessor, and decreased with increasing the fertilizer rate, the decrease was statistically significant only for the first item (exponent. Profitability ratio of production after the introduction of legumes predecessor in crop rotation increases by an average of 42% and retains maximum values of fertilization levels 0.06, 0.12 and 0.18 t/ha nitrogen. Profitability of wheat production using pre-legumes crop is not determined by the parameters nitrogen fertilizer rate and energy efficiency of nitrogen fertilization and refundable efficiency of nitrogen fertilization.

  12. A preliminary categorization of end-of-life electrical and electronic equipment as secondary metal resources

    International Nuclear Information System (INIS)

    Oguchi, Masahiro; Murakami, Shinsuke; Sakanakura, Hirofumi; Kida, Akiko; Kameya, Takashi

    2011-01-01

    Highlights: → End-of-life electrical and electronic equipment (EEE) as secondary metal resources. → The content and the total amount of metals in specific equipment are both important. → We categorized 21 EEE types from contents and total amounts of various metals. → Important equipment types as secondary resources were listed for each metal kind. → Collectability and possible collection systems of various EEE types were discussed. - Abstract: End-of-life electrical and electronic equipment (EEE) has recently received attention as a secondary source of metals. This study examined characteristics of end-of-life EEE as secondary metal resources to consider efficient collection and metal recovery systems according to the specific metals and types of EEE. We constructed an analogy between natural resource development and metal recovery from end-of-life EEE and found that metal content and total annual amount of metal contained in each type of end-of-life EEE should be considered in secondary resource development, as well as the collectability of the end-of-life products. We then categorized 21 EEE types into five groups and discussed their potential as secondary metal resources. Refrigerators, washing machines, air conditioners, and CRT TVs were evaluated as the most important sources of common metals, and personal computers, mobile phones, and video games were evaluated as the most important sources of precious metals. Several types of small digital equipment were also identified as important sources of precious metals; however, mid-size information and communication technology (ICT) equipment (e.g., printers and fax machines) and audio/video equipment were shown to be more important as a source of a variety of less common metals. The physical collectability of each type of EEE was roughly characterized by unit size and number of end-of-life products generated annually. Current collection systems in Japan were examined and potentially appropriate collection

  13. 10 CFR 603.650 - Designation of auditor for for-profit participants.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Designation of auditor for for-profit participants. 603... Financial Matters § 603.650 Designation of auditor for for-profit participants. The auditor identified in an... circumstances, as follows: (a) The Federal cognizant agency or an IPA will be the auditor for a for-profit...

  14. 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...

  15. Productivity and resource use in cotton and wheat relay intercropping

    NARCIS (Netherlands)

    Zhang, L.

    2007-01-01

    Keywords: Grain yield; lint yield; phenological delay; light use; nitrogen use; resource use efficiency; modelling; profitability; water productivity. From the early 1980s onwards, farmers in the Yellow River cotton producing region intercropped cotton and winter wheat; currently on more than 60% of

  16. The profitability of automatic milking on Dutch dariy farms

    NARCIS (Netherlands)

    Bijl, R.; Kooistra, S.R.; Hogeveen, H.

    2007-01-01

    Several studies have reported on the profitability of automatic milking based on different simulation models, but a data-based study using actual farm data has been lacking. The objective of this study was to analyze the profitability of dairy farms having an automatic milking system (AMS) compared

  17. 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)

  18. 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...

  19. Islamic banks and profitability: an empirical analysis of Indonesian banking

    OpenAIRE

    Jordan, Sarah

    2013-01-01

    This paper provides an empirical analysis of the factors that determine the profitability of Indonesian banks between the years 2006-2012. In particular, it investigates whether there are any significant differences in terms of profitability between Islamic banks and commercial banks. The results, obtained by applying the system-GMM estimator to the panel of 54 banks, indicate that the high bank profitability during these years were determined mainly by the size of the banks, the market share...

  20. Principles of formation of the content of an educational electronic resource on the basis of general and didactic patterns of learning

    Directory of Open Access Journals (Sweden)

    Ольга Юрьевна Заславская

    2018-12-01

    Full Text Available The article considers the influence of the development of technical means of teaching on the effectiveness of educational and methodical resources. Modern opportunities of information and communication technologies allow creating electronic educational resources that represent educational information that automates the learning process, provide information assistance, if necessary, collect and process statistical information on the degree of development of the content of the school material by schoolchildren, set an individual trajectory of learning, and so on. The main principle of data organization is the division of the training course into separate sections on the thematic elements and components of the learning process. General regularities include laws that encompass the entire didactic system, and in specific (particular cases, those whose actions extend to a separate component (aspect of the system. From the standpoint of the existence of three types of electronic training modules in the aggregate content of the electronic learning resource - information, control and module of practical classes - the principles of the formation of the electronic learning resource, in our opinion, should regulate all these components. Each of the certain principles is considered in the groups: scientific orientation, methodological orientation, systemic nature, accounting of interdisciplinary connections, fundamentalization, systematic and dosage sequence, rational use of study time, accessibility, minimization, operationalization of goals, unified identification diagnosis.

  1. Research of profit earner in professional football

    Directory of Open Access Journals (Sweden)

    Tsyganok A.V.

    2010-06-01

    Full Text Available The term of professional sport is considered. The models of entrepreneurial activity are described in this sphere. The structure of income of soccer clubs of France, USA and Ukraine is analysed. The tendencies of receipt of profits are rotined on the example of professional soccer clubs of Ukraine. It is marked that in Ukraine actual two models of orientation of conduct of sporting business on condition of high-efficiency management and marketing. For the increase of profits necessary changes are in a current legislation.

  2. A study on relationship between working capital and profitability

    Directory of Open Access Journals (Sweden)

    Hassan Ghodrati

    2014-08-01

    Full Text Available This paper studies the relationship between working capital management and profitability of accepted corporations in Tehran Stock Exchange over the period 2008-2012. The study selected 66 firms as a statistical sample based on Cochran formula and simple random selection. In this study, variables including the average period of collecting accordance, periods of circulation of inventories, the average period of debt payment, and cycle of cash conversion on the factories operating profits are studied. The research method is applied and collection of data is solidarity, the Pierson and Regression solidarity are used. Results show that variables of capital investment management and profitability were in opposite direction. If the period of collecting accordance, period of debt payment, period of circulation of inventories and the cycle of cash conversion increase, it decreases the period profitability and the manager can decrease the period of debt payment, period of cash conversion to the least amount of positive value for affiliate.

  3. Capital structure and profitability. A case of JSE Listed Companies.

    Directory of Open Access Journals (Sweden)

    Faith Mashavave

    2015-03-01

    Full Text Available The research aims to find out the relationship between capital structure and profitability focusing on firms listed on the Johannesburg stock exchange in South Africa. Past research on this topic excluded the Johannesburg Stock Exchange listed firms. The research results will be useful to the business people in South Africa because it will be more in line with the South African economic status and thus relevant. From the graphs and tables of the companies analyzed, it appears there is no relationship between the capital structure and profitability. The fluctuations in the debt/equity ratio and profitability ratio are so severe to such an extent that no meaningful conclusion regarding the relationship between capital structure and profitability can be made. The outcomes are haphazard there is no uniformity and consistence on the outcomes. Other hindrances to the relationship between capital structure and profitability were also discovered and these were attributed to the environmental factors of the company such as economic, political, and social and all other external forces that companies under study were exposed to.

  4. Opportunities for wind resources in the future competitive California power market

    International Nuclear Information System (INIS)

    Sezgen, O.; Marnay, C.; Bretz, S.; Markel, R.; Wiser, R.

    1998-01-01

    The goal of this work is to evaluate the profitability of wind development in the future competitive California power market. The viability of possible wind sites is assessed using a geographic information system (GIS) to determine the cost of development and Elfin, an electric utility production costing and capacity expansion model, to estimate the possible revenues and profits of wind farms at the sites. This approach improves on a simple profitability calculation by using site specific development cost calculations and by taking the effect of time varying market prices on revenues into account. The first component of the work is the characterization of wind resources suitable for use in production costing and capacity expansion models such as Elfin that are capable of simulating competitive electricity markets. An improved representation of California wind resources is built, using information collected by the California Energy Commission in previous site evaluations, and by using a GIS approach to estimating development costs at 36 specific sites. These sites, which have been identified as favorable for wind development, are placed on Digital Elevation Models and development costs are calculated based on distances to roads and transmission lines. GIS is also used to develop the potential capacity at each site by making use of the physical characteristics of the terrain, such as ridge lengths. In the second part of the effort, using a previously developed algorithm for simulating competitive entry to the California electricity market, Elfin is used to gauge the viability of wind farms at the 36 sites. The results of this exercise are forecasts of profitable development levels at each site and the effects of these developments on the electricity system as a whole. Results suggest that by the year 2030, about 7.5 GW of potential wind capacity can be profitably developed assuming rising natural gas prices. This example demonstrates that an analysis based on a

  5. Community resiliency through recovery resource supply chain planning.

    Science.gov (United States)

    Franklin, Charlotte; Todt, Kiersten

    2014-01-01

    Information in this paper is the result of recommendations and remedies developed at 'Local Supply Chain Capacity in a Crisis Summit Exercise' held in Arlington, VA on 30th-31st January,2013. At the event, which was funded through the Regional Catastrophic Preparedness Grant Program, national private sector and not-for-profit essential resource provider experts in sectors such as transportation, communication systems, energy/power, financial resources, medical supplies and other vital supplies, together with emergency managers, discussed best practices, major challenges and exchanged remedy recommendations.

  6. COMPARATIVE ANALYSIS OF PROFITABILITY DETERMINANTS OF DOMESTIC AND FOREIGN ISLAMIC BANKS IN MALAYSIA

    Directory of Open Access Journals (Sweden)

    Muhamad Muda

    2013-07-01

    Full Text Available This paper is conducted to compare the determinants of profitability of the domestic and foreign Islamic banks operating in Malaysia. The Generalized Least Square (GLS is employed with unbalanced panel data on seventeen Islamic banks, using quarterly data for the period of 2007 to 2010. In order to find out the differences in the profitability determinants, the sample of banks is divided into two sub-samples (domestic and foreign. The results reveal that domestic Islamic banks are more profitable than foreign Islamic banks. The results also show that the profitability determinants of domestic banks are different from those of foreign banks. The overhead expenses, loans, efficiency, gross domestic product growth rate and bank size have a significant effect in determining banks’ profitability, in which case applicable to the domestic banks only. In turn, the gross domestic product per capita has a significant effect in determining banks’ profitability of only the foreign banks. The study finds that, deposits, capital and reserves, inflation and banks’ age have a significant effect in determining banks’ profitability of both domestic and foreign banks. Meanwhile, liquidity and concentration are not able to explain the variability of domestic and foreign Islamic banks’ profitability. The findings indicate that the profitability of domestic banks is affected by the global financial crisis while, the profitability of foreign banks is not affected.

  7. 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)

  8. Impact of Liquidity on Islamic Banks' Profitability: Evidence from Bangladesh

    Directory of Open Access Journals (Sweden)

    Limon Moinur Rasul

    2013-04-01

    Full Text Available This study examines the impact of liquidity on Islamic banks’ profitability during an 11 years period of 2001 to 2011. To explore and interpret the results the study has taken samples from five Islamic banks that have been in operation in Bangladesh on or before 2001 to till date. In order to construct the liquidity model it used four liquidity variables namely cash & due from banks to total assets (CDTA, cash & due from banks to total deposits (CDDEP, investment to total assets (INVSTA and investment to total deposits (INVSDEP. According to adjusted R squares profitability variables return on assets (ROA, return on equity (ROE and return on deposits (ROD are respectively 17.1%, 4.5% and 24.6% dependent on independent variables. The statistical results suggest that CDTA is found insignificant with all profitability variables, whereas CDDEP is individually significant with all profitability variables except ROE. On the other hand INVSTA and INVSDEP are recognized significant with all three profitability variables. However, when ROE stands for an insignificant relationship with the overall liquidity model, ROA and ROD are identified significantly correlated with the similar model at 1% significant level. Unsurprisingly the findings do strengthen the specification that the impact of liquidity reflects adequate imposition on profitability that the Islamic banks in Bangladesh must abide by.

  9. Analysis of profitability and poverty reduction of yoghurt processing ...

    African Journals Online (AJOL)

    The study assessed the profitability of yoghurt processing with a view of determining its potentials for reducing poverty in Maiduguri Metropolitan Area. Data were collected from a survey of 10 yoghurt processing firms in Maiduguri and analysed using profit model and descriptive statistics. Results revealed that yoghurt ...

  10. Profitability analysis of catfish farming in Suleja local government ...

    African Journals Online (AJOL)

    The problem of profitability and scale of production of catfish has not been properly addressed. This study was conducted in Suleja Local Government Area of Niger State to assess the profitability of catfish production. Forty (40) catfish farmers were selected from the study area using simple random sampling techniques.

  11. Determination of optimum values for maximizing the profit in bread production: Daily bakery Sdn Bhd

    Science.gov (United States)

    Muda, Nora; Sim, Raymond

    2015-02-01

    An integer programming problem is a mathematical optimization or feasibility program in which some or all of the variables are restricted to be integers. In many settings the term refers to integer linear programming (ILP), in which the objective function and the constraints (other than the integer constraints) are linear. An ILP has many applications in industrial production, including job-shop modelling. A possible objective is to maximize the total production, without exceeding the available resources. In some cases, this can be expressed in terms of a linear program, but variables must be constrained to be integer. It concerned with the optimization of a linear function while satisfying a set of linear equality and inequality constraints and restrictions. It has been used to solve optimization problem in many industries area such as banking, nutrition, agriculture, and bakery and so on. The main purpose of this study is to formulate the best combination of all ingredients in producing different type of bread in Daily Bakery in order to gain maximum profit. This study also focuses on the sensitivity analysis due to changing of the profit and the cost of each ingredient. The optimum result obtained from QM software is RM 65,377.29 per day. This study will be benefited for Daily Bakery and also other similar industries. By formulating a combination of all ingredients make up, they can easily know their total profit in producing bread everyday.

  12. From Millennium ERM to Proquest 360 Resource Manager: Implementing a new Electronic Resources Management System ERMS in an International Graduate Research University in Saudi Arabia

    KAUST Repository

    Ramli, Rindra M.

    2017-05-17

    An overview of the Recommendation Study and the subsequent Implementation of a new Electronic Resources Management system ERMS in an international graduate research university in the Kingdom of Saudi Arabia. It covers the timeline, deliverables and challenges as well as lessons learnt by the Project Team.

  13. WHAT DETERMINES THE PROFITABILITY OF BANKS? EVIDENCE FROM THE US

    OpenAIRE

    Ruochen Wang; Xuan Wang

    2015-01-01

    This paper examines the factors affecting bank profitability. We use a sample of US banks over the period 2002-2014, and measure profitability using both return on assets (ROA) and return on equity (ROE). We find that banks have higher profitability when they have: (1) a lower loans to total assets ratio, (2) a lower customer deposits to total liabilities ratio, (3) a lower nonperforming loans to gross loans ratio, (4) higher efficiency, and (5) higher revenue diversification.   We...

  14. Bank Relationship and Firm Profitability

    NARCIS (Netherlands)

    Degryse, H.A.; Ongena, S.

    2000-01-01

    This paper examines how bank relationships affect firm performance. An empirical implication of recent theoretical models is that firms maintaining multiple bank relationships are less profitable than their single-bank peers. We investigate this empirical implication using a data set containing

  15. Coordination of Nordic system operators in the electric power market - profit from improved capacity utilization and a more flexible division into price zones

    International Nuclear Information System (INIS)

    Bjoerndal, Mette; Joernsten, Kurt

    2001-08-01

    This report evaluates the possible profits of establishing a common system operator function in the Nordic electric power market. The main focus is placed on how to deal with congestion in the transmission grid. To estimate possible profits from a better utilization of the resources in the Nordic grid, the authors have analyzed socio-economic profits for several load scenarios. A simplified model of the Nordic stock area was used in the calculations. The existence of two methods of dealing with congestion in the grid may lead to reduced capacity utilization and to greater price differences than necessary. The examples show that ''indirect'' congestion control may be very expensive and that considerable cost reduction can be achieved by improved exploitation of congestion. This implies that if the Nordic area is divided into price zones, it is advantageous to regard the grid as an entity independent of national borders and system operators and to let the real transmission limitations determine the price zoning

  16. Determinants of Profitability of Food Industry in India: A Size-Wise Analysis

    Directory of Open Access Journals (Sweden)

    Ramachandran Azhagaiah

    2012-01-01

    Full Text Available Profitability is the profit earning capacity, which is a crucial factorin contributing to the survival of firms. This paper is a maidenattempt at estimating the impact of size on profitability, consideringthe ‘size’ as the control variable. For this purpose, the selectedfirms are classified into three size categories as ‘small,’ ‘medium,’and ‘large’ based on the sales turnover. The results show that volatilityand growth are the major predictors in determining profitabilityin case of small size firms while growth is important in determiningthe profitability of medium size firms. Capital intensityhas a significant positive coefficient with the profitability of largesize firms. The overall result shows that the larger the size of thefirm, the more the investment in long lived assets has helped toincrease the profitability of the firm unlike the trend in cases ofsmall size and medium size firms.

  17. The Synthesis of the Hierarchical Structure of Information Resources for Management of Electronic Commerce Entities

    Directory of Open Access Journals (Sweden)

    Krutova Anzhelika S.

    2017-06-01

    Full Text Available The aim of the article is to develop the theoretical bases for the classification and coding of economic information and the scientific justification of the content of information resources of an electronic commerce enterprise. The essence of information resources for management of electronic business entities is investigated. It is proved that the organization of accounting in e-commerce systems is advisable to be built on the basis of two circuits: accounting for financial flows and accounting associated with transformation of business factors in products and services as a result of production activities. There presented a sequence of accounting organization that allows to combine the both circuits in a single information system, which provides a possibility for the integrated replenishment and distributed simultaneous use of the e-commerce system by all groups of users. It is proved that the guarantee of efficient activity of the information management system of electronic commerce entities is a proper systematization of the aggregate of information resources on economic facts and operations of an enterprise in accordance with the management tasks by building the hierarchy of accounting nomenclatures. It is suggested to understand nomenclature as an objective, primary information aggregate concerning a certain fact of the economic activity of an enterprise, which is characterized by minimum requisites, is entered into the database of the information system and is to be reflected in the accounting system. It is proposed to build a database of e-commerce systems as a part of directories (constants, personnel, goods / products, suppliers, buyers and the hierarchy of accounting nomenclatures. The package of documents regulating the organization of accounting at an enterprise should include: the provision on the accounting services, the order on the accounting policy, the job descriptions, the schedules of information exchange, the report card and

  18. 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.

  19. Energy Profit Ratio Compared

    International Nuclear Information System (INIS)

    Amano, Osamu

    2007-01-01

    We need more oil energy to take out oil under the ground. Limit resources make us consider other candidates of energy source instead of oil. Electricity shall be the main role more and more like electric vehicles and air conditioners so we should consider electricity generation ways. When we consider what kind of electric power generation is the best or suitable, we should not only power generation plant but whole process from mining to power generation. It is good way to use EPR, Energy Profit Ratio, to analysis which type is more efficient and which part is to do research and development when you see the input breakdown analysis. Electricity by the light water nuclear power plant, the hydrogen power plant and the geothermal power plant are better candidates from EPR analysis. Forecasting the world primly energy supply in 2050, it is said that the demand will be double of the demand in 2000 and the supply will not be able to satisfy the demand in 2050. We should save 30% of the demand and increase nuclear power plants 3.5 times more and recyclable energy like hydropower plants 3 times more. When the nuclear power plants are 3.5 times more then uranium peak will come and we will need breed uranium. I will analysis the EPR of FBR. Conclusion: A) the EPR of NPS in Japan is 17.4 and it is the best of all. B) Many countries will introduce new nuclear power plants rapidly may be 3.5 times in 2050. C) Uranium peak will happen around 2050. (author)

  20. 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…

  1. Trauma center finances and length of stay: identifying a profitability inflection point.

    Science.gov (United States)

    Fakhry, Samir M; Couillard, Debbie; Liddy, Casey T; Adams, David; Norcross, E Douglass

    2010-05-01

    Trauma centers frequently report unfavorable financial results for the care of injured patients. Many variables contribute to these results. The objective of this study was to determine the relationship of adult trauma patient hospital length of stay (LOS) to trauma center profitability. The trauma registry of a Level I trauma center was queried for patients older than 18 years for the period July 1, 2003 to June 30, 2008. Hospital financial records were matched to patient trauma registry data. There were 7,990 patients who met selection criteria: 71% were men, mean age was 40 years, mean Injury Severity Score was 12 +/-10, 84.2% of injuries were blunt, and mean LOS was 6.23 days. In the 5 years of the study, total charges were $329,315,191, total costs were $137,680,039, and overall profit was $7,644,894. Total costs rose each year and percent collections fell. The bulk of the profit was realized from patients with LOS profitability as LOS increased. A notable "inflection point" at 11 days defined the cohort of profitable patients. Trauma patient LOS correlates closely with profitability. In this center, the vast majority of profit was realized from patients with LOS profitability and reflects the current reimbursement environment, which rewards shorter LOS over severity and quality. Copyright 2010 American College of Surgeons. Published by Elsevier Inc. All rights reserved.

  2. Determinants of Market Share of For-Profit Hospitals: An Empirical Examination

    Directory of Open Access Journals (Sweden)

    Seungchul Lee

    2017-10-01

    Full Text Available This study estimates the effects of a prospective payment system on the growth of for-profit hospitals. The empirical results show that the proportion of patient care paid for by Medicare managed care has a positive, statistically significant relationship with the market share of for-profit hospitals. Medicare managed care reimburses health care providers prospectively, and a larger portion of prospective reimbursements is received by for-profit hospitals, whose market share consequently increases. In addition, the proportion of patients with Medi-Cal and third party managed care has a positive, statistically significant relationship with the market share of for-profit hospitals.

  3. 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...

  4. Profitability analysis of catfish production in Kaduna state, Nigeria ...

    African Journals Online (AJOL)

    This study examined the profitability of catfish production in Kaduna State, Nigeria. The objective was to determine the costs and returns in catfish production and thus the profit. Data for the study were collected through the use of well-structured questionnaire. A total of 60 catfish farmers were randomly selected from four ...

  5. With a re-engineering of maintenance to a profitably oriented maintenance

    International Nuclear Information System (INIS)

    Angelevska, Silvana; Jolevski, Tome

    2000-01-01

    This paper presents an overview of effectiveness of the profit centered maintenance as a contemporary way of the maintenance management concept. Such redesign of a maintenance procedure results in significant gains in cost reduction and increase of the profitability and competitiveness of energy. The business process re engineering - a modern management control theory that is important aspect of the profit centered maintenance is summarized

  6. 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.

  7. Effective application of improved profit-mining algorithm for the interday trading model.

    Science.gov (United States)

    Hsieh, Yu-Lung; Yang, Don-Lin; Wu, Jungpin

    2014-01-01

    Many real world applications of association rule mining from large databases help users make better decisions. However, they do not work well in financial markets at this time. In addition to a high profit, an investor also looks for a low risk trading with a better rate of winning. The traditional approach of using minimum confidence and support thresholds needs to be changed. Based on an interday model of trading, we proposed effective profit-mining algorithms which provide investors with profit rules including information about profit, risk, and winning rate. Since profit-mining in the financial market is still in its infant stage, it is important to detail the inner working of mining algorithms and illustrate the best way to apply them. In this paper we go into details of our improved profit-mining algorithm and showcase effective applications with experiments using real world trading data. The results show that our approach is practical and effective with good performance for various datasets.

  8. Effective Application of Improved Profit-Mining Algorithm for the Interday Trading Model

    Directory of Open Access Journals (Sweden)

    Yu-Lung Hsieh

    2014-01-01

    Full Text Available Many real world applications of association rule mining from large databases help users make better decisions. However, they do not work well in financial markets at this time. In addition to a high profit, an investor also looks for a low risk trading with a better rate of winning. The traditional approach of using minimum confidence and support thresholds needs to be changed. Based on an interday model of trading, we proposed effective profit-mining algorithms which provide investors with profit rules including information about profit, risk, and winning rate. Since profit-mining in the financial market is still in its infant stage, it is important to detail the inner working of mining algorithms and illustrate the best way to apply them. In this paper we go into details of our improved profit-mining algorithm and showcase effective applications with experiments using real world trading data. The results show that our approach is practical and effective with good performance for various datasets.

  9. Profitability of Management Systems on German Fenlands

    Directory of Open Access Journals (Sweden)

    Marco Rebhann

    2016-10-01

    Full Text Available Fens are organic sites that require drainage for agricultural use. Lowering the groundwater level leads to trade-offs between economic benefits and environmental impacts (i.e., CO2 and nutrient emissions. To identify management options that are both environmentally and economically sustainable, a propaedeutic systematic analysis of the costs, income and profit of different land use and management systems on fenlands is necessary. This study provides an overview of the profitability, labor demand and comparative advantages of feasible management systems on German fenlands. Twenty management practices in four land use systems are analyzed. The results indicate that most management systems are profitable only with subsidies and payments for ecosystem services. In addition to sales revenue, these payments are indispensable to promote peat-saving agricultural practices on fenlands. Regarding the labor aspect, intensive management systems caused an increase in working hours per hectare, which may positively affect employment in rural areas. The calculations obtained in this study can be used as a basis for estimations of greenhouse gas (GHG mitigation costs when management systems are associated with GHG emission values.

  10. 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.

  11. 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.

  12. 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.

  13. 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...

  14. Profit and Risk Measures in Oil Production Optimization

    DEFF Research Database (Denmark)

    Capolei, Andrea; Foss, Bjarne; Jørgensen, John Bagterp

    2015-01-01

    In oil production optimization, we usually aim to maximize a deterministic scalar performance index such as the profit over the expected reservoir lifespan. However, when uncertainty in the parameters is considered, the profit results in a random variable that can assume a range of values dependi...... pro and cons for each of them. Finally, among the presented risk measures, we identify two of them as appropriate risk measures when minimizing the risk....

  15. Controlling user access to electronic resources without password

    Science.gov (United States)

    Smith, Fred Hewitt

    2015-06-16

    Described herein are devices and techniques for remotely controlling user access to a restricted computer resource. The process includes pre-determining an association of the restricted computer resource and computer-resource-proximal environmental information. Indicia of user-proximal environmental information are received from a user requesting access to the restricted computer resource. Received indicia of user-proximal environmental information are compared to associated computer-resource-proximal environmental information. User access to the restricted computer resource is selectively granted responsive to a favorable comparison in which the user-proximal environmental information is sufficiently similar to the computer-resource proximal environmental information. In at least some embodiments, the process further includes comparing user-supplied biometric measure and comparing it with a predetermined association of at least one biometric measure of an authorized user. Access to the restricted computer resource is granted in response to a favorable comparison.

  16. 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.

  17. Modeling of price and profit in coupled-ring networks

    Science.gov (United States)

    Tangmongkollert, Kittiwat; Suwanna, Sujin

    2016-06-01

    We study the behaviors of magnetization, price, and profit profiles in ring networks in the presence of the external magnetic field. The Ising model is used to determine the state of each node, which is mapped to the buy-or-sell state in a financial market, where +1 is identified as the buying state, and -1 as the selling state. Price and profit mechanisms are modeled based on the assumption that price should increase if demand is larger than supply, and it should decrease otherwise. We find that the magnetization can be induced between two rings via coupling links, where the induced magnetization strength depends on the number of the coupling links. Consequently, the price behaves linearly with time, where its rate of change depends on the magnetization. The profit grows like a quadratic polynomial with coefficients dependent on the magnetization. If two rings have opposite direction of net spins, the price flows in the direction of the majority spins, and the network with the minority spins gets a loss in profit.

  18. Home loan profitability optimisation in the financial industry / by Sias Heyns

    OpenAIRE

    Heyns, Sias

    2007-01-01

    Product profitability needs to remain a competitive advantage to a bank's home loan product. Ever changing customer needs and even more demanding customers today enforce reasons to investigate the profitability of home loans. Other aspects to consider includes transfer pricing, ROA, cost to deliver product to market areas (marketing and distribution cost) and break-even period. Banks are facing immense challenges to achieve sustainable profitability. Historically low interest rates are compre...

  19. 48 CFR 315.404-4 - Profit.

    Science.gov (United States)

    2010-10-01

    ..., unusual contingency provisions, or other risk-reducing measures, the amount of profit shall be less than... contribute to successful results. Conversely, the Contracting Officer shall view failure or unwillingness on...

  20. Electronic theses and dissertations: a review of this valuable resource for nurse scholars worldwide.

    Science.gov (United States)

    Goodfellow, L M

    2009-06-01

    A worldwide repository of electronic theses and dissertations (ETDs) could provide worldwide access to the most up-to-date research generated by masters and doctoral students. Until that international repository is established, it is possible to access some of these valuable knowledge resources. ETDs provide a technologically advanced medium with endless multimedia capabilities that far exceed the print and bound copies of theses and dissertations housed traditionally in individual university libraries. CURRENT USE: A growing trend exists for universities worldwide to require graduate students to submit theses or dissertations as electronic documents. However, nurse scholars underutilize ETDs, as evidenced by perusing bibliographic citation lists in many of the research journals. ETDs can be searched for and retrieved through several digital resources such as the Networked Digital Library of Theses and Dissertations (http://www.ndltd.org), ProQuest Dissertations and Theses (http://www.umi.com), the Australasian Digital Theses Program (http://adt.caul.edu.au/) and through individual university web sites and online catalogues. An international repository of ETDs benefits the community of nurse scholars in many ways. The ability to access recent graduate students' research electronically from anywhere in the world is advantageous. For scholars residing in developing countries, access to these ETDs may prove to be even more valuable. In some cases, ETDs are not available for worldwide access and can only be accessed through the university library from which the student graduated. Public access to university library ETD collections is not always permitted. Nurse scholars from both developing and developed countries could benefit from ETDs.

  1. Federal Higher Education Policy and the Profitable Nonprofits. Policy Analysis. No. 678

    Science.gov (United States)

    Fried, Vance H.

    2011-01-01

    Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…

  2. Profitability diagnosis of refinery and improvement proposal; Seiyusho no shueki shindan to kaizen teian

    Energy Technology Data Exchange (ETDEWEB)

    Aoyama, H.

    2000-07-01

    Based on consulting service RPS-J under joint operation of Nikki, UOP LLC of U.S.A. and Nikki Universal, approaching ways applied for profitability improvement and improvement proposal for refineries and analyzing techniques used for resolution of process bottlenecks were described. In RPS-J, themes of (1) energy saving, (2) quality upgrading, (3) improvement of disintegrating ratio, (4) reduction of give-away, (5) improvement of equipment operation ratio, (6) reduction of maintenance cost, (7) effective utilization of catalysts, are considered for profitability improvement fields. Procedures from idea excavation for profitability improvement to realization of profitability improvement are carried out in the order of, (1) Grasping of the present state, (2) Excavation of improving items and selection, (3) Quantitative evaluation of draft profitability improvement plan and focusing, (4) Profitability improvement by operation improvement, (5) Profitability improvement by minor improvement, (6) Profitability improvement in middle- and long-term vision, (7) Final focusing by feasibility study. Afterwards, examination to economically solve bottlenecks of critical facilities, examination on bottlenecks of distillation tower and refining tower and utility analysis are carried out. RPS-J was already applied to 4 refineries including Muroran Refinery and Negishi Refinery of Nisseki Mitsubishi, and profitability improvement themes were found to improve profitability of 50 to 150 cents per barrel. (NEDO)

  3. 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.

  4. Modelling inter-supply chain competition with resource limitation and demand disruption

    Science.gov (United States)

    Chen, Zhaobo; Teng, Chunxian; Zhang, Ding; Sun, Jiayi

    2016-05-01

    This paper proposes a comprehensive model for studying supply chain versus supply chain competition with resource limitation and demand disruption. We assume that there are supply chains with heterogeneous supply network structures that compete at multiple demand markets. Each supply chain is comprised of internal and external firms. The internal firms are coordinated in production and distribution and share some common but limited resources within the supply chain, whereas the external firms are independent and do not share the internal resources. The supply chain managers strive to develop optimal strategies in terms of production level and resource allocation in maximising their profit while facing competition at the end market. The Cournot-Nash equilibrium of this inter-supply chain competition is formulated as a variational inequality problem. We further study the case when there is demand disruption in the plan-execution phase. In such a case, the managers need to revise their planned strategy in order to maximise their profit with the new demand under disruption and minimise the cost of change. We present a bi-criteria decision-making model for supply chain managers and develop the optimal conditions in equilibrium, which again can be formulated by another variational inequality problem. Numerical examples are presented for illustrative purpose.

  5. Sponsorship for the Sustainability of Historical-Architectural Heritage: Application of a Model’s Original Test Finalized to Maximize the Profitability of Private Investors

    Directory of Open Access Journals (Sweden)

    Luigi Dolores

    2017-09-01

    Full Text Available This paper deals with private sponsorship as a tool for the redevelopment of Italy’s vast wealth of historical-architectural public heritage sites. Italian law provides for the stipulation of sponsorship agreements by and between public sector agencies or entities (which need financial resources to restore or re-qualify property and private sector investors (which guarantee the capital sought by the public sector in exchange for significant returns on their investments raising various economic issues, particularly in connection with the profitability thresholds for private sector investors in return for the public sector’s use of their financial resources. In this paper, the authors focus on how private sector investors determine how much of their businesses turnover constitutes the optimal percentage level of overall income that may be invested in sponsorships to maximize business profitability. For this purpose, a model based on past works on the subject (Bucci et al., 2003 has been chosen by the authors. Such model gives a solution for verifying a sponsorship’s profitability. This model is static and is applicable to single-product companies that invest in sponsorships, under the theories of monopolistic competition and of Cobb-Douglas production function. Our objectives are to present this model, explaining in detail the mathematical steps, simplifying the model where possible in order to reduce the levels of complexity in its application, and finally to apply it to real case scenarios of cultural sponsorships.

  6. 48 CFR 915.404-4 - Profit.

    Science.gov (United States)

    2010-10-01

    ... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 915.404-4 Profit. (c)(4)(i) Contracting officer...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of the...

  7. 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...

  8. PROFITABILITY RATIO AS A TOOL FOR BANKRUPTCY PREDICTION

    OpenAIRE

    Daniel BRÎNDESCU – OLARIU

    2016-01-01

    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...

  9. Portfolio management fees: assets or profits based compensation?

    OpenAIRE

    Gil-Bazo, Javier

    2001-01-01

    This paper compares assets-based portfolio management fees to profits-based fees. Whilst both forms of compensation can provide appropriate risk incentives, fund managers' limited liability induces more excess risk-taking under a profits-based fee contract. On the other hand, an assets-based fee is more costly to investors. In Spain, where the law explicitly permits both forms of retribution, assets-based fees are observed far more frequently. Under this type of compensation, the paper provid...

  10. Transfer Pricing Profit Split Methods : A Practical Solution?

    OpenAIRE

    Quttineh, Yousef

    2009-01-01

    The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated ent...

  11. The impact of microcredit on self-employment profits in Vietnam

    NARCIS (Netherlands)

    Lensink, Robert; Thi Thu Tra Pham, [No Value

    2012-01-01

    This study examines the impact of microcredit on household self-employment profits in Vietnam. For two indicators of credit participation a dichotomous participation dummy and the accumulated amount of microcredit received per household the analysis reveals a positive effect on household profits.

  12. Financial Liberalisation And Determinants of Profitability of Commercial Banks in India

    OpenAIRE

    Naidu, V.Nagarajan; Nair, Manju S

    2014-01-01

    Financial liberalisation efforts since 1991 have made perceptible impacts on the profitability of commercial banks in India with varying levels between public and private sectors. One of the objectives of the reform measures is to influence and change in the trends of determinants of profitability of banks towards the attainment of higher levels of profit. The regulated credit flow region wise and sector wise, restriction on the use pattern of deposit mobilised, prudential accountancy nor...

  13. RELATIONSHIP BETWEEN WORKING CAPITAL MANAGEMENT AND PROFITABILITY IN BRAZILIAN LISTED COMPANIES

    OpenAIRE

    Prof. Dr. Hong Yuh Ching; Prof. MSc. Ayrton Novazzi; Prof. Dr. Fábio Gerab

    2011-01-01

    To overcome competition in a very complex environment, few companies have been able to use the optimization of working capital as a real competitive advantage to leverage profit. The objectives of this article are twofold: a) to investigate if there is any difference between corporate profitability and working capital management in two separate groups of companies: working capital intensive and fixed capital intensive; b) to identify the variables that most affect profitability. The profitabi...

  14. Library resources on the Internet

    Science.gov (United States)

    Buchanan, Nancy L.

    1995-07-01

    Library resources are prevalent on the Internet. Library catalogs, electronic books, electronic periodicals, periodical indexes, reference sources, and U.S. Government documents are available by telnet, Gopher, World Wide Web, and FTP. Comparatively few copyrighted library resources are available freely on the Internet. Internet implementations of library resources can add useful features, such as full-text searching. There are discussion lists, Gophers, and World Wide Web pages to help users keep up with new resources and changes to existing ones. The future will bring more library resources, more types of library resources, and more integrated implementations of such resources to the Internet.

  15. Profit Tax Evasion Under Oligopoly With Endogenous Market Structure

    OpenAIRE

    Goerke, Laszlo; Runkel, Marco

    2006-01-01

    This note investigates the impact of profit tax evasion on firms' output decisions in a Cournot oligopoly setting in which the market structure is determined endogenously. It is shown that tax evasion intensifies market entry and raises aggregate output, while production of each incumbent firm decreases. Therefore, tax evasion choices affect activity decisions and an evadable profit tax distorts the market outcome.

  16. 48 CFR 215.404-76 - Reporting profit and fee statistics.

    Science.gov (United States)

    2010-10-01

    ... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics. [71 FR 69494, Dec. 1, 2006] ...

  17. Konsep Perjanjian Profit and Loss Sharing dalam Ekonomi islam

    Directory of Open Access Journals (Sweden)

    Fahrurrozi Fahrurrozi

    2016-12-01

    Full Text Available Agreements of Profit and Loss Sharing is an agreement based on the confidence (trust investment, in another sense that financiers or Shahibul Mall will deliver the funds to the fund manager or mudharib after investors feel confident that the managers of these funds both skill and moral can be trusted to manage the capital provided by the expertise and capital will not manipulate it. With this fact it is necessary to examine the concept of profit and loss sharing agreement, with the hope to find a concept that is based on the teachings of Islam. In this paper presents about the concept of Profit and Loss Sharing in the view of Islamic economics is based on the Qur'an and Hadith.

  18. Resource adequacy in New York

    International Nuclear Information System (INIS)

    Charlton, J.W.

    2004-01-01

    This paper describes the electric market products in New York. The New York Installed Capacity (ICAP) market is intended to promote resource adequacy and allows suppliers to recover a portion of their fixed (capital) cost. The New York Energy market allows a supplier to recover its variable costs and to compete for profits. The Ancillary Services market allows a supplier to recover lost opportunity costs when providing ancillary services. The total revenue from these markets is the true revenue stream of a supplier

  19. The profitability of low-volatility

    NARCIS (Netherlands)

    Blitz, David; Vidojevic, Milan

    2017-01-01

    Low-risk stocks exhibit higher returns than predicted by established asset pricing models, but this anomaly seems to be explained by the new Fama-French five-factor model, which includes a profitability factor. We argue that this conclusion is premature given the lack of empirical evidence for a

  20. 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

  1. Pricing strategies and levels and their impact on corporate profitability

    Directory of Open Access Journals (Sweden)

    Deonir De Toni

    Full Text Available Abstract Price policy definition is one of the most important decisions in management as it affects corporate profitability and market competitiveness. Despite the importance that prices take in organizations, it appears that this element has not received proper attention by many academics and marketers since it represents, according to estimates, less than 2% of the papers on leading journals in the field. Thus, the aim of this study was to propose and test a theoretical model showing the impacts of pricing policy on corporate profitability. To this end, 150 companies in the metal-mechanic sector situated in the Northeast of Rio Grande do Sul State, Brazil were studied, integrating customer value-based pricing strategies, competition-based pricing strategies and cost-based pricing strategies with price levels (high and low and performance with respect to profitability. The results indicate that the profitability of the surveyed companies is positively affected by value-based pricing strategy and high price levels while it is negatively affected by low price levels. Such findings indicate that pricing policies influence the profitability of organizations and therefore, a more strategic look at the pricing process may constitute one aspect that cannot be overlooked by managers.

  2. Determinants of profitability according to groups of banks in Albania

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Arjeta Hallunovi

    2017-06-01

    Full Text Available The paper analyzed the determinants of profitability of all the commercial banks in Albania, where the banks were analyzed by dividing into groups[1]. These determinants are categorized into two groups, internal and external factors. The objective of the study is to determine the factors that affect the profitability in commercial banks, to show how they differ according to groups of the banks and making some recommendations which can help the management. A panel data with all the commercial banks that operate in Albania is analyzed for the period 2009-2014. To measure the profitability is used the independent variable return on assets. Banking specific factors that are used in this study include variables such as bank size, asset management, credit risk, liquidity of assets, capital adequacy, operational efficiency and cost of financing. On the other hand is taken into consideration only one industry specific factor, which is the concentration and some macroeconomic factors as GDP, exchange rate and inflation. The quantitative data are obtained from the financial statements of commercial banks, INSTAT, Bank of Albania, World Bank and Bankscope, in order to make empirical analysis needed to identify and measure the determinants of bank profitability. In particular, the multiple regression analysis is used to measure the impact of determinants in bank profitability and to realize empirical analysis is used Eviews 7. The results of the study showed a positive relationship between bank size and profitability, statistically important in the group 2, with 1% level of significance. The credit risk had an inverse relation with profitability in the model, statistically significant at 1% level of significance for the group 2 and 5% for the group 1 and 3. While, in terms of macroeconomic factors, GDP had a positive relationship with profitability and it is statistically significant in the group 3. On the other hand, inflation and exchange rate showed a

  3. THE INFLUENCE OF LIQUIDITY ON PROFITABILITY OF POLISH CONSTRUCTION SECTOR COMPANIES

    Directory of Open Access Journals (Sweden)

    Monika Bolek

    2012-04-01

    Full Text Available The concept of financial liquidity is not very straight, as it has various aspects, although generally it refers to the current assets and liabilities management. Financial liquidity together with profitability are the core categories of enterprise activities which, in order to function efficiently, the company should treat as equally important. The growth of financial liquidity may negatively influence the company profitability. If the company is to liquid in the static sense than it will affect negatively the profitability since some capital will be frozen in current assets. In this article, the authors analyze theoretical aspects of the relation between liquidity and profitability, whereas the empirical part they examine this interdependence on a group of construction sector companies listed on Warsaw Stock Exchange.

  4. 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...

  5. Adopting and implementing nutrition guidelines in recreational facilities: tensions between public health and corporate profitability.

    Science.gov (United States)

    Olstad, Dana Lee; Raine, Kim D; McCargar, Linda J

    2013-05-01

    Little is known about how public entities can partner with industry to achieve public health goals. We investigated industry's perspective of factors that influenced their adoption and implementation of voluntary, government-issued nutrition guidelines (Alberta Nutrition Guidelines for Children and Youth, ANGCY) in recreational facilities. In-depth semi-structured interviews were conducted. Data were analysed using directed content analysis. Food services in recreational facilities. Seven managers from industry participated; five from companies that had adopted and implemented the ANGCY (adopters) in recreational facilities and two from companies that had not (non-adopters). Industry views nutrition guidelines through the lens of profitability. Non-adopters were unwilling to implement the ANGCY for fear of sacrificing short-term profitability, whereas adopters adhered to them in an attempt to position themselves for long-term profitability. Adopters faced barriers including few resources, no training, complex guidelines, low availability of and demand for ANGCY-compliant products, competitive pressures and substantial declines in revenue. Managers believed widespread voluntary adoption of the ANGCY was unlikely without government incentives and/or a mandate, as the environmental context for voluntary action was poor. All managers supported government-mandated implementation of the ANGCY to level the playing field upon which companies compete. Public-private partnerships in recreational facilities can embrace public health goals in the short term, provided industry perceives potential for long-term financial gain. Widespread uptake of voluntary nutrition guidelines in this setting is unlikely, however, as market mechanisms do not encourage industry to sell and promote healthier options. Government legislation may therefore be warranted.

  6. Optimising Anaerobic Digestion of Manure Resources at a Regional Level

    Directory of Open Access Journals (Sweden)

    Kari-Anne Lyng

    2018-01-01

    Full Text Available An optimisation model was developed to give decision support on methods of managing manure resources within a region to reduce greenhouse gases and at the same time obtain economic profitability for the farmer. The model was tested by performing a case study on 50 farms in one region in Norway. Based on input data on the number of cattle and pigs on each farm, and the transport distance between each farm and the nearest centralised biogas plant, the model calculates the economic profit of the farmer and the greenhouse gas emissions for three manure management alternatives: (1 no biogas production; (2 farm scale biogas production; and (3 centralised biogas production. The model could minimise the greenhouse gas emissions, maximise the profit for the farmers or a combination of the two. Results from the case study showed that both options for anaerobic digestion (farm scale and centralised biogas production are beneficial in terms of the reduction of greenhouse gases and can be profitable for the farmers. The case study has validated the functionality and usefulness of the model. Some improvements are suggested for further development and use.

  7. ELECTRONIC EDUCATIONAL RESOURCES FOR ONLINE SUPPORT OF MODERN CHEMISTRY CLASSES IN SPECIALIZED SCHOOL

    Directory of Open Access Journals (Sweden)

    Maria D. Tukalo

    2013-09-01

    Full Text Available This article contains material of some modern electronic educational resources that can be used via the Internet to support the modern chemistry classes in specialized school. It was drawn attention to the educational chemical experiments as means of knowledge; simulated key motivational characteristics to enhance students interest for learning subjects, their cognitive and practical activity in the formation of self-reliance and self-creative; commented forecasts for creating of conditions to enhance the creative potential of students in a modern learning environment.

  8. Selection and Evaluation of Electronic Resources

    Directory of Open Access Journals (Sweden)

    Doğan Atılgan

    2013-11-01

    Full Text Available Publication boom and issues related to controlling and accession of printed sources have created some problems after World War II. Consequently, publishing industry has encountered the problem of finding possible solution for emerged situation. Industry of electronic publishing has started to improve with the rapid increase of the price of printed sources as well as the problem of publication boom. The first effects of electronic publishing were appeared on the academic and scholarly publications then electronic publishing became a crucial part of all types of publications. As a result of these developments, collection developments and service policies of information centers were also significantly changed. In this article, after a general introduction about selection and evaluation processes of electronic publications, the subscribed databases by a state and a privately owned university in Turkey and their usage were examined.

  9. The Recent Trend in a Human Resource Management Journal: A Keyword Analysis

    OpenAIRE

    Muhammed Kürşad Özlen

    2014-01-01

    Continuous changes in technology, economic, social and psychological understandings and structures have influence on both Human Resources and their management. Organizations approach their human capital in a more sensitive way in order to win the loyalty and commitment of them, while increasing profit and maximizing the efficiency/effectiveness of its work power. Human Resources Management helps achieving these goals by recruiting, training, developing, motivating and rewarding employees. The...

  10. 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.

  11. A method for predicting the probability of business network profitability

    NARCIS (Netherlands)

    Johnson, P.; Iacob, Maria Eugenia; Välja, M.; van Sinderen, Marten J.; Magnusson, C; Ladhe, T.

    2014-01-01

    In the design phase of business collaboration, it is desirable to be able to predict the profitability of the business-to-be. Therefore, techniques to assess qualities such as costs, revenues, risks, and profitability have been previously proposed. However, they do not allow the modeler to properly

  12. An Exploratory study on the use of LibAnswers to Resolve, Track and Monitor Electronic Resources Issues: The KAUST Library experience

    KAUST Repository

    Ramli, Rindra M.

    2017-01-01

    An Exploratory study on KAUST library use of LibAnswers in resolving electronic resources questions received in LibAnswers. It describes the findings of the questions received in LibAnswers. The author made suggestions based on the findings to improve the reference services in responding to e-resources questions.

  13. An Exploratory study on the use of LibAnswers to Resolve, Track and Monitor Electronic Resources Issues: The KAUST Library experience

    KAUST Repository

    Ramli, Rindra M.

    2017-05-03

    An Exploratory study on KAUST library use of LibAnswers in resolving electronic resources questions received in LibAnswers. It describes the findings of the questions received in LibAnswers. The author made suggestions based on the findings to improve the reference services in responding to e-resources questions.

  14. Profit through predictability: The MRF difference at optimax

    Science.gov (United States)

    Light, Brandon

    2007-05-01

    In the manufacturing business, there is one product that matters, money. Whether making shoelaces or aircraft carriers a business that doesn't also make a profit doesn't stay around long. Being able to predict operational expenses is critical to determining a product's sale price. Priced too high a product won't sell, too low profit goes away. In the business of precision optics manufacturing, predictability has been often impossible or had large error bars. Manufacturing unpredictability made setting price a challenge. What if predictability could improve by changing the polishing process? Would a predictable, deterministic process lead to profit? Optimax Systems has experienced exactly that. Incorporating Magnetorheological Finishing (MRF) into its finishing process, Optimax saw parts categorized financially as "high risk" become a routine product of higher quality, delivered on time and within budget. Using actual production figures, this presentation will show how much incorporating MRF reduced costs, improved output and increased quality all at the same time.

  15. 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.

  16. Biomethane: A Renewable Resource as Vehicle Fuel

    Directory of Open Access Journals (Sweden)

    Federica Cucchiella

    2017-10-01

    Full Text Available The European Union (EU has set a mandatory target for renewable fuels of 10% for each member state by 2020. Biomethane is a renewable energy representing an alternative to the use of fossil fuels in the transport sector. This resource is a solution to reach this target. Furthermore, it contributes to reducing carbon dioxide emissions, gives social benefits and increases the security supply. Sustainability is reached also when the economic opportunities are verified. This work studies the profitability of small plants of biomethane, which is sold as vehicle fuel using the Net Present Value (NPV and Discounted Payback Time (DPBT. The paper shows in detail the method used for the economic assessment of two typologies of feedstock recovered: (i municipal solid waste and (ii agricultural waste. Detailed information about the various parameters that affect the profitability of biomethane is given, and several case studies are analyzed as a function of two variables: subsidies and selling price. The results support the commercialization of small-scale plants, reducing also several environmental issues. The role of subsidies is strategic, and the profitability is verified only in some case studies

  17. Trusted intermediating agents in electronic trade networks

    NARCIS (Netherlands)

    T.B. Klos (Tomas); F. Alkemade (Floortje)

    2005-01-01

    htmlabstract Electronic commerce and trading of information goods significantly impact the role of intermediaries: consumers can bypass intermediating agents by forming direct links to producers. One reason that traditional intermediaries can still make a profit, is that they have more knowledge of

  18. How is Size Related to Profitability? Post-Consolidation Evidence from Selected Banks in Nigeria

    Directory of Open Access Journals (Sweden)

    Funso T. Kolapo

    2016-10-01

    Full Text Available It is theoretically believed that increase in firm size would result to increase in firm profitability. Therefore, this study examines the relationship between size and profitability of six banks in Nigeria after the 2005 consolidation exercise. The measure of profitability is return on assets. Employing the static panel data regression method, the study found that size has an insignificant negative relationship with bank profitability. This study concludes that the 2005 consolidation exercise did not enhance the profitability of the selected banks.

  19. Maximizing profitability in a hospital outpatient pharmacy.

    Science.gov (United States)

    Jorgenson, J A; Kilarski, J W; Malatestinic, W N; Rudy, T A

    1989-07-01

    This paper describes the strategies employed to increase the profitability of an existing ambulatory pharmacy operated by the hospital. Methods to generate new revenue including implementation of a home parenteral therapy program, a home enteral therapy program, a durable medical equipment service, and home care disposable sales are described. Programs to maximize existing revenue sources such as increasing the capture rate on discharge prescriptions, increasing "walk-in" prescription traffic and increasing HMO prescription volumes are discussed. A method utilized to reduce drug expenditures is also presented. By minimizing expenses and increasing the revenues for the ambulatory pharmacy operation, net profit increased from +26,000 to over +140,000 in one year.

  20. The level of the usage of the human resource information system and electronic recruitment in Croatian companies

    Directory of Open Access Journals (Sweden)

    Snježana Pivac

    2014-12-01

    Full Text Available Performing business according to contemporary requirements influences companies for continuous usage of modern managerial tools, such as a human resource information system (HRIS and electronic recruitment (ER. Human resources have been recognised as curtail resources and the main source of a competitive advantage in creation of successful business performance. In order to attract and select the top employees, companies use quality information software for attracting internal ones, and electronic recruitment for attracting the best possible external candidates. The main aim of this paper is to research the level of the usage of HRIS and ER within medium-size and large Croatian companies. Moreover, the additional aim of this paper is to evaluate the relationship among the usage of these modern managerial tools and the overall success of human resource management within these companies. For the purpose of this paper, primary and secondary research has been conducted in order to reveal the level of the usage of HRIS and ER as well as the overall success of human resource management in Croatian companies. The companies’ classification (HRIS and ER is done by using the non-hierarchical k-means cluster method as well as the nonparametric Kruskal Wallis test. Further, the companies are ranked by the multicriteria PROMETHEE method. Relevant nonparametric tests are used for testing the overall companies’ HRM. Finally, binary logistic regression is estimated, relating binary variable HRM and HRIS development. After detailed research, it can be concluded that large Croatian companies apply HRIS in majority (with a positive relation to HRM performance, but still require certain degrees of its development.

  1. The electronic encapsulation of knowledge in hydraulics, hydrology and water resources

    Science.gov (United States)

    Abbott, Michael B.

    The rapidly developing practice of encapsulating knowledge in electronic media is shown to lead necessarily to the restructuring of the knowledge itself. The consequences of this for hydraulics, hydrology and more general water-resources management are investigated in particular relation to current process-simulation, real-time control and advice-serving systems. The generic properties of the electronic knowledge encapsulator are described, and attention is drawn to the manner in which knowledge 'goes into hiding' through encapsulation. This property is traced in the simple situations of pure mathesis and in the more complex situations of taxinomia using one example each from hydraulics and hydrology. The consequences for systems architectures are explained, pointing to the need for multi-agent architectures for ecological modelling and for more general hydroinformatics systems also. The relevance of these developments is indicated by reference to ongoing projects in which they are currently being realised. In conclusion, some more general epistemological aspects are considered within the same context. As this contribution is so much concerned with the processes of signification and communication, it has been partly shaped by the theory of semiotics, as popularised by Eco ( A Theory of Semiotics, Indiana University, Bloomington, 1977).

  2. Fission profits of thorium: Distribution in charge and mass

    International Nuclear Information System (INIS)

    Guarnieri, A.A.

    1985-01-01

    It is presented the improvement of a semi-empiric model to describe behavior fo the 235 U + thermal neutrons system. The model is applied to fission of the 232 Th case reproducing the distribution of mass profits of fission products from the behavior of independent profits of fragments related the mass and charge, and the emission of prompt neutrons per fragment. (M.C.K.) [pt

  3. Profitability of cover crops for single and twin row cotton

    Science.gov (United States)

    With the increased interest in cover crops, the impact of adoption on profitability of cash crops is a common question from producers. The objective of this study was to evaluate the profitability of cover crops for single and twin row cotton (Gossypium hirsutum L.) in Alabama. This experiment inclu...

  4. The relationship between size, growth and profitability of commercial banks

    NARCIS (Netherlands)

    Shehzad, C. T.; De Haan, J.; Scholtens, B.

    2013-01-01

    Using a dynamic panel model for more than 15 000 banks from 148 countries from 1988 to 2010, we investigate the interaction between size, growth and profitability of banks. For our total sample, we cannot reject the hypotheses that the variability of bank profitability and the level and variability

  5. The effect of independent auditor's report on profit distribution policy: Evidence from Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Parviz Piri

    2014-07-01

    Full Text Available Profit distribution is one of the most debatable subjects in financial field. Opposite theoretical models that sometimes, do not have a strong empirical support look for the explanation of corporate dividend policy. In this paper, the relationship between profit sharing policy and auditor`s and managers’ expected profit is studied. The study gathers the necessary information of 99 firms listed on Tehran Stock Exchange over the period 2002-2011. The implementation of regression analysis shows that there was more explanatory power of auditors’ expected profit than managers’ expected profit in dividends. The results also show that there was no meaningful difference between auditors` expected profit and managers` expected profit.

  6. 48 CFR 1415.404-4 - Profit.

    Science.gov (United States)

    2010-10-01

    ... CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1415.404-4 Profit. (a) DOI's policy is to use a... also refer to the Armed Services Pricing Manual (ASPM No. 1). The “Other Costs” factor shall include...

  7. Electricity supply enterprises: Profits in comparison between industries

    International Nuclear Information System (INIS)

    Kuehnl, U.

    1995-01-01

    The acquisition of participations by major electricity supply enterprises during the last years met with strong criticism from the general public and revived the controversial discussion about electricity prices and profits. Yet the electricity industry is subject to specific legal price controls guaranteeing a price formation that is cost-economical, just and fair under the causation principle and does not permit excessive profits. Under this aspect and against the background of discussing this issue on an economic basis the author presents an empirical survey. (orig.)

  8. The Profitability – Risk Relationship and Financing Decision

    OpenAIRE

    Nityesh BHATT

    2007-01-01

    The enterprise financial decision is a rational process for option to the optimal variant related to financing and investments. For the capital investment to be justified, the profitability of the invested money must be at least equal with the profitability of the alternative investment opportunities with the same risk on market. The choosing of a way for financing is determined on the one side by their cost and on the other side by the existent capital structure. In this paper I tried to ana...

  9. RESEARCH OF INFLUENCE OF QUALITY OF ELECTRONIC EDUCATIONAL RESOURCES ON QUALITY OF TRAINING WITH USE OF DISTANCE TECHNOLOGIES

    Directory of Open Access Journals (Sweden)

    H. M. Kravtsov

    2013-03-01

    Full Text Available Communication improving of educational processes requires today new approaches to the management arrangements and forming of educational policy in the field of distance learning, which is based on the use of modern information and communication technologies. An important step in this process is the continuous monitoring of the development and implementation of information technology and, in particular, the distance learning systems in higher educational establishments. The main objective of the monitoring is the impact assessment on the development of distance learning following the state educational standards, curricula, methodical and technical equipment and other factors; factors revelation that influence the implementation and outcomes of distance learning; results comparison of educational institution functioning and distance education systems in order to determine the most efficient ways of its development. The paper presents the analysis results of the dependence of the quality of educational services on the electronic educational resources. Trends in educational services development was studied by comparing the quality influence of electronic educational resources on the quality of educational services of higher pedagogical educational institutions of Ukraine as of 2009-2010 and 2012-2013. Generally, the analysis of the survey results allows evaluating quality of the modern education services as satisfactory and it can be said that almost 70% of the success of their future development depends on the quality of the used electronic educational resources and distance learning systems in particular.

  10. DETERMINANTS OF CHANGES IN WORK PROFITABILITY IN POLISH AGRICULTURE IN 2004-2013

    Directory of Open Access Journals (Sweden)

    Zbigniew GOLAS

    2014-10-01

    Full Text Available The main purpose of this work is to analyse the changes in work profitability in Polish agriculture. The analysis is based on the Economic Accounts for Agriculture, i.e. the applicable in the EU harmonised financial statement, which enables the analysis of the economic situation in agriculture according to uniform rules. The basis for the research have been the proposed systems of work profitability indicators and factor analysis (the logarithm method. The research has proven that in the post-accession period work profitability in agriculture increased in real terms on annual average by about 4,47%, and in 2013 in comparison to 2004, work profitability was higher in real terms by almost 60%. In the light of the factor analysis the main determinant of changes in work profitability in the domestic agriculture was the increase in work productivity and production subsidies.

  11. Impact of profit retention on value creation to shareholders of Brazilian companies

    Directory of Open Access Journals (Sweden)

    Leonardo Cunha da Silva

    2017-09-01

    Full Text Available The company's decision on reinvesting profits started from the premise that the return on invested capital will exceed the opportunity cost, creating, consequently, shareholder value. Thus, wealth generation of the entity will be influenced by the level of retained earnings. Therefore, in this work we seek to examine how retained profit affect the value creation of 223 Brazilian companies, from 2008 to 2014, the control used was investment opportunity. Therefore we used descriptive statistics and panel data models. As main results we found that there is a high level of retained profit in the sample, however, a small part of the companies created value in the period. Still, the negative relationship between the level of capitalization of profits and created value is highlighted. Besides, it was observed that the companies that belonged to groups of higher levels of profit distribution ended up generating more wealth for investors.

  12. A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

    Directory of Open Access Journals (Sweden)

    CARDOS Ildiko Reka

    2010-07-01

    Full Text Available In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the customer’s profitability. We pay special attention on cost systems. An activity based costing approach takes customer profitability to new levels of accuracy and usefulness, provides the basis for creating, communicating and delivering value to the customers.

  13. 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.

  14. 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...

  15. 17 CFR 210.12-25 - Supplementary profit and loss information.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Supplementary profit and loss... § 210.12-25 Supplementary profit and loss information. Column A—Item 1 Column B—Charged to investment... resulting from transactions with affiliates shall be stated separately. 2 State separately each category of...

  16. Tracking the Flow of Resources in Electronic Waste - The Case of End-of-Life Computer Hard Disk Drives.

    Science.gov (United States)

    Habib, Komal; Parajuly, Keshav; Wenzel, Henrik

    2015-10-20

    Recovery of resources, in particular, metals, from waste flows is widely seen as a prioritized option to reduce their potential supply constraints in the future. The current waste electrical and electronic equipment (WEEE) treatment system is more focused on bulk metals, where the recycling rate of specialty metals, such as rare earths, is negligible compared to their increasing use in modern products, such as electronics. This study investigates the challenges in recovering these resources in the existing WEEE treatment system. It is illustrated by following the material flows of resources in a conventional WEEE treatment plant in Denmark. Computer hard disk drives (HDDs) containing neodymium-iron-boron (NdFeB) magnets were selected as the case product for this experiment. The resulting output fractions were tracked until their final treatment in order to estimate the recovery potential of rare earth elements (REEs) and other resources contained in HDDs. The results further show that out of the 244 kg of HDDs treated, 212 kg comprising mainly of aluminum and steel can be finally recovered from the metallurgic process. The results further demonstrate the complete loss of REEs in the existing shredding-based WEEE treatment processes. Dismantling and separate processing of NdFeB magnets from their end-use products can be a more preferred option over shredding. However, it remains a technological and logistic challenge for the existing system.

  17. relating customer satisfaction to customer profitability

    African Journals Online (AJOL)

    PROF EKWUEME

    Purchase behavior and profitability data derived from the accounting system of a firm, are ... terms of cost control, in the sense that marketing ... internal accounting system which allows for an ..... information and advice, and the effects of such.

  18. 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 ...

  19. How to Improve Small and Medium-Sized Enterprises Profitability by Practicing an Efficient Human Resources Management

    Directory of Open Access Journals (Sweden)

    Antonio GARCÍA SÁNCHEZ

    2011-01-01

    Full Text Available In The European Union’s country members, small and medium-sized enterprises (SMEs play an essential role in economic life, having special features that make adaptation process to the contemporary economy easier. Small and medium sized enterprises (SMEs are the most dynamic and vital factor of progress in the contemporary society, main generator of economic performance and substance in any country, employment opportunity provider for most of population, major contributor to the national budget, and engine to improve the living standard of the population. SMEs represent 99% from all enterprises, drawing up the main human resources aglomeration. In the contemporary economic context, SMEs should act as learning entities, by developing the most important resources they own: the human resources. Human resource development (HRD has gained a permanent role within SMEs, agencies and nations, increasingly not only as an academic discipline, but as a central theme in development area. Being a combination of training and education, in a broad context of adequate human resource policies, HRD ensures the continual improvement and growth of both individual and organization.

  20. For-profit hospital ownership status and use of brachytherapy after breast-conserving surgery.

    Science.gov (United States)

    Sen, Sounok; Soulos, Pamela R; Herrin, Jeph; Roberts, Kenneth B; Yu, James B; Lesnikoski, Beth-Ann; Ross, Joseph S; Krumholz, Harlan M; Gross, Cary P

    2014-05-01

    Little is known about the relationship between operative care for breast cancer at for-profit hospitals and subsequent use of adjuvant radiation therapy (RT). Among Medicare beneficiaries, we examined whether hospital ownership status is associated with the use of breast brachytherapy--a newer and more expensive modality--as well as overall RT. We conducted a retrospective study of female Medicare beneficiaries who received breast-conserving surgery for invasive breast cancer in 2008 and 2009. We assessed the relationship between hospital ownership and receipt of brachytherapy or overall RT by using hierarchical generalized linear models. The sample consisted of 35,118 women, 8.0% of whom had breast-conserving operations at for-profit hospitals. Among patients who received RT, those who underwent operation at for-profit hospitals were more likely to receive brachytherapy (20.2%) than patients treated at not-for-profit hospitals (15.2%; odds ratio [OR] for for-profit versus not-for-profit: 1.50; 95% confidence interval [95% CI] 1.23-1.84; P profit hospital was associated with greater overall use of RT (OR 1.22; 95% CI 1.03-1.45, P = .03) and brachytherapy use (OR 1.66; 95% CI 1.18-2.34, P = .003). Operative care at for-profit hospitals was associated with increased use of the newer and more expensive RT modality, brachytherapy. Among the oldest women who are least likely to benefit from RT, operative care at a for-profit hospital was associated with greater overall use of RT, with this difference largely driven by the use of brachytherapy. Copyright © 2014 Mosby, Inc. All rights reserved.

  1. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1.381(c)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(2)-1 Earnings and profits. (a) In...

  2. Gender Gaps and the Presence and Profitability of College Football.

    Science.gov (United States)

    Rishe, Patrick James

    1999-01-01

    Analyzes data from the 1995-96 academic year for schools that compete at the Division I level of college athletics to determine the influence of the presence and profitability of football on female athletes in terms of funding and opportunity. Reveals that presence and profitability, as well as regional and ethnic considerations, influence…

  3. 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.

  4. JM Maweu The Morality of Profit in Business pp75-89

    African Journals Online (AJOL)

    JM Maweu

    The main argument of this theoretical paper is that the pursuit of honest profits ... Is the pursuit of profits in business compatible with ethical business behavior? ..... behavior since the doctrine of maximizing self interest rooted in ethical egoism.

  5. 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.

  6. How to keep the profit from Norwegian gas export in Norway?

    International Nuclear Information System (INIS)

    Nese, Gjermund; Straume, Odd Rune

    2005-01-01

    The EU has set a goal of facilitating increased competition in the European gas market, and that this among other things shall lead to lower prices on natural gas. A substantial aspect for Norway, as a big supplier of natural gas to the EU, is weather this will lead to a larger part of the profits being moved down the value chain, thus benefiting the gas consuming countries. In light of this the Norwegian regulating authorities are reviewed and an analysis is provided of how strategic pricing of the natural gas transport from Norway to the EU market can ensure that as much as possible of the profit remains in Norway. The results are divided; increased competition in the EU's gas market may result in importing countries getting more of the profit in the natural gas value chain, but increased competition within Norwegian gas production may give a welfare profit for Norway while it affects the consuming countries in the EU negatively. Strategic pricing of the natural gas transport can in both cases be used to influence the distribution of profits between Norway and importing countries (ml)

  7. An Aggregation Model for Energy Resources Management and Market Negotiations

    Directory of Open Access Journals (Sweden)

    Omid Abrishambaf

    2018-03-01

    Full Text Available Currently the use of distributed energy resources, especially renewable generation, and demand response programs are widely discussed in scientific contexts, since they are a reality in nowadays electricity markets and distribution networks. In order to benefit from these concepts, an efficient energy management system is needed to prevent energy wasting and increase profits. In this paper, an optimization based aggregation model is presented for distributed energy resources and demand response program management. This aggregation model allows different types of customers to participate in electricity market through several tariffs based demand response programs. The optimization algorithm is a mixed-integer linear problem, which focuses on minimizing operational costs of the aggregator. Moreover, the aggregation process has been done via K-Means clustering algorithm, which obtains the aggregated costs and energy of resources for remuneration. By this way, the aggregator is aware of energy available and minimum selling price in order to participate in the market with profit. A realistic low voltage distribution network has been proposed as a case study in order to test and validate the proposed methodology. This distribution network consists of 25 distributed generation units, including photovoltaic, wind and biomass generation, and 20 consumers, including residential, commercial, and industrial buildings.

  8. Alternative Pathways to Legitimacy: Promotional Practices in the Ontario For-Profit College Sector

    Science.gov (United States)

    Pizarro Milian, Roger; Quirke, Linda

    2017-01-01

    This study empirically examines how for-profit career colleges in Ontario, Canada market themselves to prospective students. It uses a mixed-methods approach to review the content of 489 online promotional profiles representing 375 unique for-profit colleges. It finds that for-profit colleges adopt several distinct marketing strategies, including…

  9. 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

  10. 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.

  11. Business Groups and Profit Redistribution : A Boon or Bane for Firms

    NARCIS (Netherlands)

    George, R.; Kabir, M.R.; Douma, S.W.

    2004-01-01

    This study investigates how profit redistribution affects the performance of firms affiliated to business groups.It shows that inefficient profit redistribution causes group-affiliated firms to perform poorly relative to independent firms.This underperformance persists even after controlling for

  12. Writedowns, soft gas markets trim profits of OGJ independents' group

    International Nuclear Information System (INIS)

    Williams, B.; Biggs, J.B.

    1991-01-01

    A widely expected rise in 1990 profits stemming from a runup in oil prices did not happen for the group of 50 U.S. independent oil and gas companies the Oil and Gas Journal tracks. Instead, a string of special charges spurred big losses for a number of companies. In addition, an unexpectedly weak natural gas market also helped dampen upstream earnings for independents with reserves portfolios dominated by gas. As a result, overall profits for the OGJ group of independents slipped 2.3% in 1990 from 1989 levels. That occurred despite the group's increase of 13% in revenues, largely on the strength of oil production and prices climbing 16% and 25%, respectively. The group's gas production rose 8%, while gas prices remained flat. A few companies heavily skewed to oil saw profits about double year to year. However, the squeeze on revenues and profits from lower gas prices often more than offset increased gas production for many of the companies dependent on gas sales for most of their revenues. The situation was even worse for companies that shut in gas rather than sell it at less than replacement costs, thereby slicing, gas sales volumes as well. The depressed North American gas market has lasted into 1991, and oil prices have fallen from second half 1990 highs. Industry expectations are that oil prices overall will be lower in 1991 than they were last year, so it falls generally to increased gas prices and production in the second half to buoy profits enough to keep pace with 1990 levels. Prospects in 1991 are for big asset writedowns and plunging profits for U.S. independents if oil prices fall much below current levels and gas prices don't rally in the second half

  13. Profitability of Residential Battery Energy Storage Combined with Solar Photovoltaics

    Directory of Open Access Journals (Sweden)

    Christoph Goebel

    2017-07-01

    Full Text Available Lithium-ion (Li-Ion batteries are increasingly being considered as bulk energy storage in grid applications. One such application is residential energy storage combined with solar photovoltaic (PV panels to enable higher self-consumption rates, which has become financially more attractive recently due to decreasing feed-in subsidies. Although residential energy storage solutions are commercially mature, it remains unclear which system configurations and circumstances, including aggregator-based applications such as the provision of ancillary services, lead to profitable consumer investments. Therefore, we conduct an extensive simulation study that is able to jointly capture these aspects. Our results show that, at current battery module prices, even optimal system configurations still do not lead to profitable investments into Li-Ion batteries if they are merely used as a buffer for solar energy. The first settings in which they will become profitable, as prices are further declining, will be larger households at locations with higher average levels of solar irradiance. If the batteries can be remote-controlled by an aggregator to provide overnight negative reserve, their profitability increases significantly.

  14. 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.

  15. Introduction of the Profit Surface

    OpenAIRE

    Bell, Peter N

    2010-01-01

    The profit surface is a visualization technique for data computed from trading rules. I simulate price paths and operate the trading rules to compute cumulative returns for the rule under different specifications. The specifications are pairs of integers, filter lag lengths, so a contour plot is useful to display cumulative returns for more specifications than can be shown otherwise.

  16. 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...

  17. [Profitability of the bronchoscopy in the diagnosis of focal pulmonary malignant lesions].

    Science.gov (United States)

    García Quero, C; García Luján, R; González Torralba, F; de Miguel Poch, E; Alfaro Abreu, J; Villena Garrido, V; López Ríos, F; López Encuentra, A

    2008-12-01

    We define focal pulmonary lesion (FPL) as an intra-parenchymatous pulmonary lesion that is well circumscribed and completely surrounded by healthy lung. It is considered that the profitability of the fine needle aspiration puncture (FNAP) in FPL profitability of the FNAP in the malignant FPL and study if it varies according to site, size and histology. We analyzed all the FBCs of our Unit between 01/2000 and 12/2001 in patients with solitary FLP profitability by size, site and histology was analyzed with Pearson's chi(2) statistics. 124 patients. Mean FBC per patient was 1.3. A total of 101 cases (82%) were diagnosed with FBC, 15 by thoracotomy and 8 by FNAP. Global diagnostic profitability of the FBC was 0.82 and the transbronchial biopsy 0.76. There are no diagnostic profitability differences by size ( 2 cm) (0.81 vs 0.82 p = 0.96), site (peripheral vs central) (0.79 vs 0.85 p = 0.41) and histology (epidermoid vs adenocarcinoma) (0.89 vs 0.75 p = 0.21). Profitability of the FBC in malignant FPL in our hospital is elevated without differences by size, site or histology. In our site, the initial diagnostic approach of the FLP is done with FBC.

  18. Health systems: changes in hospital efficiency and profitability.

    Science.gov (United States)

    Büchner, Vera Antonia; Hinz, Vera; Schreyögg, Jonas

    2016-06-01

    This study investigates potential changes in hospital performance after health system entry, while differentiating between hospital technical and cost efficiency and hospital profitability. In the first stage we obtained (bootstrapped) data envelopment analysis (DEA) efficiency scores. Then, genetic matching is used as a novel matching procedure in this context along with a difference-in-difference approach within a panel regression framework. With the genetic matching procedure, independent and health system hospitals are matched along a number of environmental and organizational characteristics. The results show that health system entry increases hospital technical and cost efficiency by between 0.6 and 3.4 % in four alternative post-entry periods, indicating that health system entry has not a transitory but rather a permanent effect on hospital efficiency. Regarding hospital profitability, the results reveal an increase in hospital profitability only 1 year after health system entry, and the estimations suggest that this effect is a transitional phenomenon. Overall, health system entry may serve as an appropriate management instrument for decision makers to increase hospital performance.

  19. Can Precision Agriculture Increase the Profitability and Sustainability of the Production of Potatoes and Olives?

    Directory of Open Access Journals (Sweden)

    Frits K. van Evert

    2017-10-01

    Full Text Available For farmers, the application of Precision Agriculture (PA technology is expected to lead to an increase in profitability. For society, PA is expected to lead to increased sustainability. The objective of this paper is to determine for a number of common PA practices how much they increase profitability and sustainability. For potato production in The Netherlands, we considered variable rate application (VRA of soil herbicide, fungicide for late blight control, sidedress N, and haulm killing herbicide. For olive production in Greece, we considered spatially variable application of P and K fertilizer and lime. For each of the above scenarios, we quantified the value of outputs, the cost of inputs, and the environmental costs. This allowed us to calculate profit as well as social profit, where the latter is defined as revenues minus conventional costs minus the external costs of production. Social profit can be considered an overall measure of sustainability. Our calculations show that PA in potatoes increases profit by 21% (420 € ha−1 and social profit by 26%. In olives, VRA application of P, K, and lime leads to a strong reduction in nutrient use and although this leads to an increase in sustainability, it has only a small effect on profit and on social profit. In conclusion, PA increases sustainability in olives and both profitability and sustainability in potatoes.

  20. Methods utilized in evaluating the profitability of commercial space processing

    Science.gov (United States)

    Bloom, H. L.; Schmitt, P. T.

    1976-01-01

    Profitability analysis is applied to commercial space processing on the basis of business concept definition and assessment and the relationship between ground and space functions. Throughput analysis is demonstrated by analysis of the space manufacturing of surface acoustic wave devices. The paper describes a financial analysis model for space processing and provides key profitability measures for space processed isoenzymes.