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Zuzik, Jozef, Roland Weiss, Erik Weiss, Slavomir Labant und Ladislav Mixtaj. „Evaluation of companies by revenues methods in the conditions of Slovakia“. Problems and Perspectives in Management 15, Nr. 3 (05.10.2017): 16–23. http://dx.doi.org/10.21511/ppm.15(3).2017.02.
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Goal of the contribution is to create universal model for evaluation of companies, acting in mining industry in Slovakia. Model is orientated to the companies, acting in mining industry in Slovakia and it consists from several logically relating steps. Also application of suggested process in chosen mining company is made as well as achieved results are mutually compared. Attention is given to the revenue methods with necessity of financial plan, as well as methods that do not demand knowledge of financial plan.
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Ittner, Christopher D., David F. Larcker und Marshall W. Meyer. „Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard“. Accounting Review 78, Nr. 3 (01.07.2003): 725–58. http://dx.doi.org/10.2308/accr.2003.78.3.725.
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This study examines how different types of performance measures were weighted in a subjective balanced scorecard bonus plan adopted by a major financial services firm. Drawing upon economic and psychological studies on performance evaluation and compensation criteria, we develop hypotheses regarding the weights placed on different types of measures. We find that the subjectivity in the scorecard plan allowed superiors to reduce the “balance” in bonus awards by placing most of the weight on financial measures, to incorporate factors other than the scorecard measures in performance evaluations, to change evaluation criteria from quarter to quarter, to ignore measures that were predictive of future financial performance, and to weight measures that were not predictive of desired results. This evidence suggests that psychology-based explanations may be equally or more relevant than economicsbased explanations in explaining the firm's measurement practices. The high level of subjectivity in the balanced scorecard plan led many branch managers to complain about favoritism in bonus awards and uncertainty in the criteria being used to determine rewards. The system ultimately was abandoned in favor of a formulaic bonus plan based solely on revenues.
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Mishkin, Frederic S. „An Evaluation of the Treasury Plan for Banking Reform“. Journal of Economic Perspectives 6, Nr. 1 (01.02.1992): 133–53. http://dx.doi.org/10.1257/jep.6.1.133.
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The Treasury plan for banking reform--Modernizing the Financial System: Recommendations for Safer More Competitive Banks--was released on February 5, 1991 (U.S. Treasury, 1991), and has a stated purpose of promoting a safe, sound, and competitive banking system. It contains recommendations for the most thorough overhaul of the banking regulatory system since the Great Depression. This paper provides a framework for understanding the U.S. banking regulatory system and how it has produced the current crisis in the banking industry, and uses this analysis to evaluate the Treasury plan.
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Rosochatecká, E., und H. Řezbová. „Methodical approach to evaluation of financial health of agricultural enterprises in relation to the Sector Operational Program“. Agricultural Economics (Zemědělská ekonomika) 50, No. 3 (24.02.2012): 110–15. http://dx.doi.org/10.17221/5176-agricecon.
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The contribution deals with the analysis of methodological approaches to the general evaluation of enterprise results. It is concerned mainly about the methodology of evaluation of financial health of enterprises in the frame of the program SAPARD and further about the possible outline of methodology in the frame of the Sector Operational Plan for agriculture and the Payment Agency. This contribution was prepared in frame of solution of the Institutional Research Intention MSM 411100013.
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Maggasingang, Djainuddin. „Pengembangan Model Tata-Kelola Keuangan dalam Mengoptimalkan Anggaran Belanja Kota Makassar“. MIMBAR, Jurnal Sosial dan Pembangunan 31, Nr. 2 (23.12.2015): 429. http://dx.doi.org/10.29313/mimbar.v31i2.1502.
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This article aims to identify the process of establishing the work program andbudget plans, Identifying conformity with the work program budget plans, Identify thefactors supporting the effectiveness of regional spending budget discussion, Finding thedevelopment of models of financial governance in the area of optimizing regional BudgetMakassar. This study used a qualitative approach with descriptive methods. The resultsresearch: The process of establishing the program and work plan budget Makassar cityGovernment refers to low. Factors influence the effectiveness of the state budget issociety participation. Development of local financial governance model places emphasison increasing socieity participation from the planning stage to the implementation stageof the evaluation and prevention of irregularities also function with the proper functioningof the internal control.
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Co, Nguyen Trong. „Plant Location Evaluation from the Aspects of Financial and Non-financial Criteria“. Asian Journal of Scientific Research 10, Nr. 3 (15.06.2017): 252–58. http://dx.doi.org/10.3923/ajsr.2017.252.258.
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Fatimahh, Siti. „Implementasi Manajemen Pembiayaan Dalam Meningkatkan Mutu Pendidikan di RA Mambaul Ulum Sumurgung Montong Tuban“. Al-Hikmah : Indonesian Journal of Early Childhood Islamic Education 4, Nr. 1 (03.07.2020): 22–31. http://dx.doi.org/10.35896/ijecie.v4i1.114.
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This research aimed to describe the financing management planning, implementation of education financing management and education financing control to improve the quality of education in RA Mambaul Ulum Sumurgung Montong Tuban. The method used in this research through observation, interviews and documentation. The results showed that 1) financing management planning was arried out by referring to the budget ceiling, not exceeding the budget determined by the government or financing from parents or the community, if the source of cost comes from the government then must look at the rules that have been determined by the government, if financing income comes from the community, so the financing management plan was carried out according to the principle of primary school needs to tertiary needs but within limits did not violate the rules 2) Madrasah financing implementation activities included two major activities, consisting of school financial revenues and expenditures. The financing management activities included bookkeeping or financial management activities 3) control/evaluation included the activities of checking and evaluating the plan and implementation of education funding can be carried out in accordance with the initial financing plan and its implementation.
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Tuccillo, Danilo, Caterina Ferrone und Francesco Agliata. „Evaluation of the integration between corporate and financial performance: The social impact bond financial instrument“. Corporate Ownership and Control 15, Nr. 3 (2018): 138–44. http://dx.doi.org/10.22495/cocv15i3art12.
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The social impact bond (SIB), at the present in Italy, is a financial instrument issued by a bank to support social initiatives in which the subscriber will receive a limited financial return on investment. As part of that performance, the social return for the community is considered as an integration of the financial performance that will replace a part of the interest rate. The first experience in Italy is represented by a bank that has issued 45 Social Bond for 472 million euros. The research analyses, on the basis of the character-ristics of the third sector in Italy, with particular reference to the financial weakness of the sector, the possible impact on the financial management process in the social enterprises by the use of SIB. Moreover, we would demonstrate that, with a well-conducted cost-benefit analysis, it is possible to construct a hypothesis of SIB in which the repayment is based on market rate. In particular, is proposed the development of a SIB with the objective of formulating hypotheses of response to the innovative following questions: Given certain cost drivers, what social outcomes would generate savings for the state budget able to fully repay the fixed costs of the SIB, to give a percentage of the benefit to the government and to ensure the repayment to investors? How to identify the timing of cash flows in order to structure a potential internal rate of return objective satisfactory for investors? Due to the lack of already developed case studies, with the technics of the business plan, we analyse the impact of SIB on social and financial performance, both from the point of view of the Public Administration and of the social enterprise, in a project of social housing introducing a remuneration rate at market level. The development of the project shows that, with the integration of the private and public perspective, it is possible to improve the social and financial performance offering an adequate interest rate and, moreover, without limit the hypothesis of SIB underwriting to the philanthropic institution.
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Skocdopole, Pavol. „Financial Analysis as a Basis for Creation of the Financial Plan of the Selected Business Entity – Case Study“. SHS Web of Conferences 92 (2021): 03027. http://dx.doi.org/10.1051/shsconf/20219203027.
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Research background: Authors mentioned in the Research describe a financial analysis as first step of a financial planning process. It is an effective tool in the evaluation of a company’s financial efficiency on the basis of data from financial reports, where the individual data are sorted, aggregated and measured. The analysis usually consists liquidity, activity, profitability indicators and debt ratios. The result of the analysis should evaluate financial health and subsequently predict future of the focused company. Purpose of the article: The scope of this article is a practical application of financial analysis of the company. The main sources of information include financial statements balance sheet and income statement over the period of the last 3 years. Other sources are information obtained from employees of the company and information gained by studying a literature. Methods: The analysis process begins by identifying the main objectives and targets, continues by the methodical procedure, analysis of indicators and an interpretation of the analysis results. The main objective of the analysis is to evaluate the assets, the sources and the overall economic situation of the company. The key indicators that are the status and development of current and non-current assets, the status and development of equity and liabilities and a profit development. Findings & Value added: The financial analysis of a focused company was applied for the last 3-year time period. The worst status of the indicators occurred in the second year and after the subsequent intervention of the company management the result improved to sustainable status.
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Kalmár, Katalin, und László Kárpáti. „Efficiency evaluation of service marketing at a Hungarian telecommunication company“. Acta Agraria Debreceniensis, Nr. 33 (05.06.2009): 41–47. http://dx.doi.org/10.34101/actaagrar/33/2850.
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The article discusses the marketing effectivity of a communication service at a Hungarian telecommunication company. The main target is to establish economic effectivity of the enchanced promotion of the service. The basic metholodogy was the comparison of a new marketing plan and real figures of the planned period. The results of 2005 and 2006 show a verypositive financial effectivity of the surplus communication. Based on the results a further promotion is suggested.
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Sipes, Elizabeth Kemery, Joshua James und David Zetoony. „Current data security issues for financial services firms“. Journal of Investment Compliance 17, Nr. 3 (05.09.2016): 55–59. http://dx.doi.org/10.1108/joic-07-2016-0034.
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Purpose To provide a roadmap for financial services firms in designing some key policies and procedures relating to their cybersecurity programs, including document retention policies, creating incident response plans, and starting or evaluating a bounty program. Design/methodology/approach This article is divided into three parts: how to design a document retention policy, how to draft an effective incident response plan, data privacy considerations for starting or evaluating a bounty program. The information is presented in narrative form as well as through a series of practical checklists, questions for consideration and tables to represent data collected from other sources or analyzed by the authors. Findings This article identifies best practices for data security with respect to document retention policies, incident response plans and bounty programs. Originality/value This article includes practical guidance regarding document retention policies, incident response plans and bounty programs from lawyers with experience in data privacy and security, investment management and fund formation. This information is of value to financial services firms, which face potential financial implications and increasing regulatory ramifications, including enforcement actions, fines and penalties, for the failure to adopt tailored cybersecurity programs.
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Lin, Arthur Jin, und Hai-Yen Chang. „Business Sustainability Performance Evaluation for Taiwanese Banks—A Hybrid Multiple-Criteria Decision-Making Approach“. Sustainability 11, Nr. 8 (13.04.2019): 2236. http://dx.doi.org/10.3390/su11082236.
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The Taiwanese government has encouraged bank privatization and the establishment of financial holding companies to improve banking sustainability and consolidate banks, insurance companies, and securities firms. It is important for bank decision makers to set policies that lead to sustainable development. However, the literature remains unclear about the types of banks that achieve greater business sustainability. This paper aims to (1) identify the criteria that affect banks’ business sustainability and (2) determine the most sustainable types of banks. This study uses a hybrid multiple-criteria decision-making approach on eighteen financial criteria for twenty-five Taiwanese listed banks with data from 2012 to 2016. The results show that non-performing loan ratio is the most critical factor. In addition, financial holding companies outperformed non-financial holding companies. Financial holding companies with insurance companies as their largest subsidiaries performed best. Private banks exceeded state-owned banks in sustainability. The results lead to two implications. First, banks should value risk over profitability and diversify financial products. Second, the government should continue to privatize banks. These findings suggest that bank managers implement an enterprise resource planning (ERP) system with a master plan, framework, and guidelines to help them track bank performance indicators to ensure sustainability.
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Chandy, P. R., und Gordian Ndubizu. „An Evaluation Of SFAS No. 71: Regulated Enterprises“. Journal of Applied Business Research (JABR) 4, Nr. 4 (26.10.2011): 38. http://dx.doi.org/10.19030/jabr.v4i4.6390.
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In December 1982, the Financial Accounting Standard Board (FASB) issued SFAS No. 71 which became effective in fiscal years beginning after December 15, 1983. This statement regulates the accounting practices of regulated enterprises. The major controversial aspects of SFAS No. 71 are: (1) requiring special accounting for regulated industry, (2) capitalization of future revenues, (3) treatment of refund, and (4) impacts of SFAS No. 71 on financial reporting and rate cases. Given these controversies and new developments in the electric utility industry, the FASB has issued an exposure draft to revise some of the provisions of SFAS No. 71. The revisions as stipulated in December 19, 1985 exposure draft amend the accounting treatment of phase-in-plan, abandonments, and disallowances of costs of newly completed plants. Questions such as, whether Generally Acceptable Accounting Principle (GAAP) should be formulated for each industry (e.g. regulated/nonregulated), impact of SFAS No. 71 on financial reporting and rate cases, and accounting treatments of refund are not forcefully addressed in the exposure draft.As an input to current deliberations on SFAS No. 71 this study explores investor owned utility companys opinions concerning the controversial aspect of the statement specified above. In addition, the study reviews major issues addressed in the exposure draft amending SFAS No. 71.
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Huang, Zhixuan, und Jun Li. „Effectiveness of Fiscal and Financial Incentive Mechanism in Promoting the Development of TCM Health Industry“. E3S Web of Conferences 275 (2021): 01018. http://dx.doi.org/10.1051/e3sconf/202127501018.
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On the basis of field research, this paper uses AHP and fuzzy comprehensive evaluation method to study the effectiveness of financial incentive mechanism in promoting the development of Chinese medicine health industry. The results show that the effectiveness of financial incentive mechanism in Chinese medicine health industry is not enough. The government should strengthen the construction of financial incentive mechanism in Chinese medicine health industry and pay attention to the regulation of relevant policies It is necessary to set up and implement the plan, so as to realize the modernization of the health industry of traditional Chinese medicine as soon as possible.
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Matsumura, Ella Mae, und Jae Yong Shin. „An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service“. Accounting Review 81, Nr. 3 (01.05.2006): 533–66. http://dx.doi.org/10.2308/accr.2006.81.3.533.
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Using 1997–1999 annual performance evaluation data of 214 postal stores in Korea, we find that financial performance improves following the implementation of an incentive plan that includes relative performance measures, and that under this incentive plan, the degree of common uncertainty is positively associated with store profitability. We also find evidence that the incentive effect of the plan is mitigated in stores at which the employees' perceived unfairness is likely to be high. Finally, we find that the net benefits of introducing the incentive plan may be conditional on the degree of common uncertainty, which appears to be inversely related to the perceived unfairness attributable to the introduction of the contract with relative performance measures.
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Trotter, Kathy, und Susan M. Schneider. „Evaluation of a breast cancer survivorship clinic that uses a group medical appointment model: Patient program evaluation and financial analysis.“ Journal of Clinical Oncology 30, Nr. 27_suppl (20.09.2012): 90. http://dx.doi.org/10.1200/jco.2012.30.27_suppl.90.
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90 Background: Group medical appointments have been shown to improve access, health outcomes and health care utilization rates, as well as self-management skills. A new model of breast cancer survivor care was designed and piloted at Duke Cancer Center. Survivors attended the clinic together in groups of six. An interdisciplinary group visit format in the initial part of the appointment provided surveillance, education and support, as well as formation of an individualized survivorship care plan. The first hour included review of their personal care plan and a 45-minute facilitated discussion. Afterwards, individual visits with the nurse practitioner, and dietitian, physical therapist, or social worker occurred. Methods: A 22-item Likert-type questionnaire sought opinions regarding logistics and the style and function of care delivered. 122 surveys were collected. Descriptive statistics (via SPSS v19) using ANOVA type regression were accomplished. Secondly, a retrospective two-group study of clinic financial data for follow-up patients was done. Revenues from the group medical visit by the NP were compared to those seen traditionally by the MD (N=300). Review of time to third available appointment for each clinician was also recorded. Results: 122 surveys were collected with a 86% response rate. Mean scores for all questions rated at least 4.4 of 5, with the highest score given for the confidence felt in the nurse practitioner (4.93) and the lowest for the acceptability of the wait time in the breast imaging area (4.4). Overall, 98% felt the program provided quality care and 97% were likely to recommend the clinic to other breast cancer survivors. What participants liked most about the program was sharing with other survivors. Cost benefit analysis revealed that revenues and direct costs were nearly equal between delivery models. Time to third available appointment for the primary referring oncologist, dropped from 29.4 to 26.7 days, while the NPs time remained stable at 8.7 days. Conclusions: The group visit model applied to survivor care appears feasible and highly satisfactory to participants.
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MELNYCHUK, YULIIA, IRYNA TKACHUK, LIUDMYLA CHVERTKO, MAKSYM SLATVINSKYI, OKSANA VINNYTSKA und TETIANA KORNIIENKO. „Assessment of financial and investment activity of textile enterprises as a guarantee of successful business in the region“. Industria Textila 71, Nr. 03 (28.06.2020): 235–40. http://dx.doi.org/10.35530/it.071.03.1687.
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This article is devoted to the research of the interaction of theoretical and methodical bases of using analysis in the process of case management at textile enterprises. The purpose of the study is to prove the necessity of conducting an assessment of the financial status and investment activity of textile enterprises. According to the results of the research, it has been proved that the financial evaluation of the state of financial and investment activity is important in the organization of textile business. The indicators of accounting are the basis for such an analysis and assessment of the financial condition of textile companies. The research has carried out the classification of financial reporting indicators for assessing the activity of the textile enterprise. The elements of financial reporting and their characteristics are analysed. The sources of income generation and expenses of the textile manufacturing company were systematized and revealed. A plan for assessing the effectiveness of activities has been developed and proposed, which will reflect the results of the activity of the textile enterprise. The components of financial reporting are proposed and their purpose is analysed. The conclusions regarding the effectiveness of the evaluation of financial-investment activity of textile enterprises, which influences the results of successful business in the region, are presented.
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Mahmud, Muhammad Saleh, Wahyudi Wahyudi und Muhammad Chiar. „Implementation of Management Standards (Case Study of Management Standards in Accreditation Assessment at PKBM Sejahtera Pontianak East Institute)“. JETL (Journal Of Education, Teaching and Learning) 3, Nr. 2 (01.09.2018): 326. http://dx.doi.org/10.26737/jetl.v3i2.771.
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<p>This study aims to reveal information relating to (1) the leadership profile of the head of the management of the Community Learning Center (PKBM) Prosperous Center; (2) Work plan for accreditation management standards in PKBM Sejahtera institutions; (3) Organizing accreditation management standards in PKBM Sejahtera institutions; (4) Implementation of management of education units in PKBM Sejahtera institutions; (5) Supervision of education units in PKBM Sejahtera institutions; and (6) Reporting of the results of activities at PKBM Sejahtera institutions. The approach in this study uses a qualitative approach to the type of case study research. The results obtained from this study are the first chairman of the new prosperous PKBM has a D3 certificate in Civil Engineering and has 13 types of training/workshop / technical guidance certificates that are relevant to PKBM, and PKBM Sejahtera already has a community representative forum. Second, PKBM prosperous has clear and realistic vision, mission, and unit objectives, assisted villages / urban village that are in accordance with the vision, mission and objectives, long-term strategic plan (5year work plan), operational plan (annual work plan) clear; plan for the use of funds for a period of 5 years, already carrying out identification of community learning needs (IKBM) before determining the type of service program, already using the IKBM results as the basis for determining the type of service program; has included community members / leaders / RT heads, RW leaders (representing the community) in each service program preparation. Third, PKBM Sejahtera already has an institution's board posted/posted on the front fence but, the standard size has not been fulfilled all elements/explanations of certain activities in it, and there is no Tut Wuri Handayani symbol and has a network with 4 or more partner institutions in Last two years. Fourth, PKBM Sejahtera already has an activity schedule for each structured activity and unstructured activities, already has a list of participants in each study group (groups of students) for each type of service program, and already has a continuous service program so that there is no free time in each year. Fifth, PKBM Sejahtera has carried out monitoring and evaluation of service programs that are held regularly, has carried out monitoring and evaluation of learning by periodic managers and PKBM prosper does not make monitoring and evaluation reports. Sixth, PKBM prosperous has made a report on the results of each activity's complete activities, making a complete financial report after each activity, making a report on the results of its activities and finances supplemented by four documents of financial transactions consisting of bank accounts, cash books, diaries, documents financial transactions. As well as prosperous PKBM has submitted periodic reports of activity and financial results to the Pontianak City Education Office, Ditjen PAUD and Dikmas as well as agencies that provide assistance.</p>
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Astanakulov, O. T., und E. G. Sheina. „Creating methodological means of analyzing and evaluating the feasibility of investment projects“. National Interests: Priorities and Security 16, Nr. 10 (15.10.2020): 1900–1920. http://dx.doi.org/10.24891/ni.16.10.1900.
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Subject. The article discusses the economic relations of entities and investors in articulating and implementing an investment policy and managing the investment of financial resources. Objectives. We determine distinctions of creating and using a business plan of an investment project, illustrating the case of an industrial enterprise, and evaluate its performance indicators. The study also provides recommendations for mitigating investment risks identified in monitoring. Methods. Research is based on methods of the structural logic analysis and expert assessments. We hypothesize that a new investment project will be more effectively developed and implemented if there is a correct and appropriate business plan of the project and inherent investment risks are pre-assessed. Results. We analyzed statistical and dynamic methods for evaluating investment projects, found their strengths and weaknesses. Consequently, we selected optimal financial results of investment project studies, which are presented as business plans. The article sets out the methodological approach to ranking investment project risks through materiality and probability indicators, which are point-based and depend on the expert assessment method. This will allow for a more detailed classification of all risks associated with capital investment. Conclusions and Relevance. The article presents the assessment and rationale of the business plan on the investment project for industrial waste recycling, through a set of methods for evaluating the effectiveness of the investment project, so as to improve financial position and liquidity of the enterprise in the long run.
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Ferrari, Theresa M., Lisa Bateson, Nancy Hudson, Beth Bridgeman und Graham Cochran. „Getting Real Results with Ohio State University Extension’s Real Money. Real World. Program“. Journal of Youth Development 5, Nr. 2 (01.06.2010): 18–32. http://dx.doi.org/10.5195/jyd.2010.217.
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Youth development organizations have a unique opportunity to offer programs that help young people develop financial skills they need to become successful adults. This article describes Ohio State University Extension’s Real Money. Real World. (RMRW) and the systematic approach used to evaluate its effectiveness. The RMRW curriculum includes an active, hands-on experience that gives young people the opportunity to make lifestyle and budget choices similar to those they will make as adults. The realistic simulation creates a teachable moment. The outcomes of the statewide evaluation clearly indicate the curriculum accomplishes its goals of raising awareness, changing attitudes, and motivating students to plan for behavior changes concerning financial management, education, and career choices. The article concludes with a discussion of the organizational outcomes of conducting the evaluation.
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Lehavy, Reuven, und Suneel Udpa. „Kmart: Predicting Bankruptcy, Fresh Start Reporting, and Valuation of Distressed Securities“. Issues in Accounting Education 26, Nr. 2 (01.05.2011): 391–419. http://dx.doi.org/10.2308/iace-10017.
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ABSTRACT On January 22, 2002, Kmart Corporation filed voluntary petitions for reorganization under Chapter 11 of the federal bankruptcy laws. While under Chapter 11 protection, Kmart renegotiated its debt, shed some of its non-performing assets, and issued new equity. Financier Eddie Lampert of ESL Investments bought much of Kmart's debt for less than $1 billion while it was in bankruptcy. As part of the reorganization plan, virtually all of Kmart's debt was converted into shares, and ESL Investments emerged as Kmart's largest shareholder. Subsequent to its emergence from bankruptcy on May 6, 2003, Kmart's stock has gone up from around $15/share to nearly $80/share over a period of one year. The case requires students to analyze Kmart's financial performance prior to the bankruptcy, identify the circumstances leading to the bankruptcy, use projected financial statements to derive Kmart's value post-bankruptcy, and explore issues related to Kmart's adoption of Fresh Start reporting upon its emergence from bankruptcy. The case questions fall into five categories: (1) pre-bankruptcy evaluation, (2) reorganization plan and Kmart in bankruptcy, (3) Fresh Start reporting, (4) bankruptcy valuation analysis, and (5) post-bankruptcy performance. The questions are largely independent, allowing instructors the flexibility to adopt only the sections relevant to their courses.
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Schönfeld, Jaroslav. „FINANCIAL SITUATION OF PRE-PACKED INSOLVENCIES“. Journal of Business Economics and Management 21, Nr. 4 (11.06.2020): 1111–27. http://dx.doi.org/10.3846/jbem.2020.12820.
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This paper is focused on the financial situation of companies entering insolvency proceedings. It does not work with all kinds of the insolvent companies, but this paper concentrates on one specific issue. The issue is pre-pack insolvencies. The main aim is to show if the financial situation is an important factor for consent to pre-pack. The pre-pack insolvencies are insolvency cases which start with an insolvency proposal which is accompanied by a reorganization plan already approved by creditors. Prepacks should help make the insolvency process quicker and enable enterprise financial rehabilitation and sustain the going concern principle. On the other hand, the procedure can hardly be successful when the financial situation of the company is extremely poor. Therefore this paper evaluates the financial situation of the companies with pre-packed insolvency in the Czech Republic. The analysis of companies was conducted over one, two or three year periods prior to the companies entering an insolvency proceeding. According to the literature, financial indicators used for evaluation are commonly EBITDA, cash liquidity, debt ratio, ROA and the Altman Z-Score prediction model. Results for the individual enterprises are summed up in this paper using basic descriptive and variable statistics. Conclusions have especially practical implications because they show financial inability of majority pre-packed cases.
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Silo, Akbar. „Strategic Issues of Regional Development: Government Policy Evaluation of Papua“. Journal of Social and Development Sciences 7, Nr. 2 (06.07.2016): 32–43. http://dx.doi.org/10.22610/jsds.v7i2.1305.
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The five-year period of development as outlined in the document RPJMD (Medium-Term Regional Development Plan), has achieved significant success, although there are still conscious strategic issues that are unsolved optimally. It can be traced from a series of evaluation studies to ensure consistency between the programs organized in 5 years with defined policy agenda to achieve the vision of local government. This study was conducted in a pragmatic approach that emphasizes the evaluation of policies: First, Integratif. An evaluation of the program and its financial package on cross institutions (Ind: SKPD/regional work unit). Secondly, comparatively, the achievements of development program compared with: (a) the goals stated in the document of Medium-Term Regional Development Plan (RJPMD/Ind), (b) development of mean achievement average per year, (c) the achievements of other areas, including a national scale and the achievement of the MDG's (Millennium Development Goal's).Object of the study are: All the goals set out in the mission to realize its vision of regional development as well as development programs and activities to achieve the targets and affect from various sources of financial. This study covers the gains of development programs within 5 years, including: macro achievements and outcomes for each development field. In addition, it is also obtained a description of the degree of relevancy, coherence, and correspondence between the realization of programs and activities with targeted goals, as well as the achievement of the mission and the development agenda so it can be measured the degree of the medium-term vision achievement. The district/city as a target sample of the study is Jayapura District, Puncak Jaya, District, Mimika District, and Jayapura city.
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Blazy, Rafał, Hanna Hrehorowicz-Gaber, Alicja Hrehorowicz-Nowak und Arkadiusz Płachta. „The Synergy of Ecosystems of Blue and Green Infrastructure and Its Services in the Metropolitan Area—Chances and Dangers“. Sustainability 13, Nr. 4 (16.02.2021): 2103. http://dx.doi.org/10.3390/su13042103.
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Ecosystems have become synanthropized, and the degree of their transformation depends on their susceptibility to anthropopressure, but they are necessary for the functioning of the anthropogenic environment. They provide many ecosystem services, yet they are often not protected in any way, and their value is not taken into account at all in the process of creating local development plans. The analysis of the blue and green infrastructure covered three municipalities: Łapanów, Gdów, and Dobczyce. To calculate the benefits of ecosystem services, the method of calculating the Ve coefficient was adopted, which would enable a more accurate financial evaluation of the local development plan and make the previously synthetic economic coefficient of net present value (NPV) real. Besides, the impact of water bodies on the financial benefits of ecosystem services was analyzed. Only the protection of ecosystems introduced by including it in the local development plan enables full ecosystem synergy. Next to anthropological ecosystems, there are also natural ecosystems, which are necessary for the proper functioning of the commune. The network of those includes green (in the case of vegetated areas) and blue (in the case of surface waters) infrastructure, and their synergy is the key to the sustainable development of the commune.
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Yu, Jing Miao, Ying Li und Lu Rong Ran. „The Policy Effectiveness Evaluation on Financial Investment of Scientific and Technological Innovation of Liaoning Province“. Advanced Materials Research 971-973 (Juni 2014): 2428–31. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2428.
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With the Eighteenth National Congress of the Party,besides the twelfth five-year plan,the year of 2012 was served as a major link between the past and the future.Liaoning provincial committee and provincial government introduced the suggestions to advance scientific and technological innovation in 2012.According to the target of creating the big provincial of science and technological innovation,Liaoning government’s financial investment policy has played a very important role in scientific and technological innovation.The overall progress of science and technology,the total output of science and technology,promotion of economy and society from science and technology,all of which are well-developed.But at the same time,some implementation effect of investment in science and technology policy is not obvious,high-tech industrialism,the funding investment of science and technology,scientific and technological progress environment,all of which are underdeveloped.
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Akhriani, Akhriani. „PROGRAM EVALUATION OF THE FREE EDUCATION IN BALANGAN REGENCY“. JISAE: JOURNAL OF INDONESIAN STUDENT ASSESMENT AND EVALUATION 3, Nr. 2 (07.11.2017): 22. http://dx.doi.org/10.21009/jisae.032.03.
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The research is aimed to investigate and analyze the contexts, input, process, and product of the free education program in the regency of Balangan. The research is an evaluative study by employing a CIPP model of program evaluation by Daniel L. Stufflebeam.The data of the study is collected from various sources which include the Education Department, headmasters, teachers, school committees, parents, students, and schooldocuments. The data is collected by utilizing observation, interview, questionnaire, and documentation.The results of the program evaluation show that: 1) the component of context which include the needs, goals, foundations, and program targets have met the evaluation criteria; 2) the component of input which consists of program plan, program structure, program management, and availability of the finance have met the evaluation criteria however the aspect of manpower particularly in the announcement of the finance that the schools have received, the use of the budget, and the announcement of free education through banners have not met the evaluation criteria; 3) the component of process have not met the evaluation criteria particularly the aspect of check clearing which include the indicator of accuracy of financial revenue to the school account, and the involvement of the school committees in designing the RAPS. On the aspect of budget use is the school’s announcement on the plan of financial use in the early of academic year. Meanwhile, on the aspect of budget responsibility is the school’s announcement on the use of the BOS/BOSDA in the school announcement boards. On the aspect of monitoring, the BOS/BOSDA management in the regency has analyzed the results of the monitoring whereas on the aspect of supervision the BOS/BOSDA management in the regency has carried out supervision to schools; and 4) the component of product involves the decrease of the numbers of the drop out children have met the evaluation criteria because the free education program has caused a significant effect on the decrease of the numbers of drop outs in the regency of Balangan
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Konior, J. „Significance Risks Evaluation of Commercial Construction Projects“. Archives of Civil Engineering 65, Nr. 2 (01.06.2019): 19–33. http://dx.doi.org/10.2478/ace-2019-0016.
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AbstractThe main objective of the article is to present quantified and measurable risks likelihood appearance, impact and significance of inspected and monitored 48 commercial construction projects and their feasibility to be carried out. Original technical, financial and organisational feasibility studies in compliance with a rigorous Bank Investment Supervision requirements have been executed by the author in the period of 2005 – 2018. Methodology of construction project appraisal for financing and execution professional preparation have been laid out – technical documentation, arrangements, realisation. Analysis and assessment of Bank Investment Supervision consisted of project execution plan PEP, geotechnical and environmental conditions, permit design, agreements and decision impacts of local authorities, engineering contract for construction works, project insurance and performance bonds, schedule of execution tasks and their costs, payment plan, investment budget and project economical effectiveness, scope of monthly construction works execution assessed by Earned Value Method approach and handover procedure of construction project. An attempt was made to express numerically the relationship between risks impacts and their level of likelihood. Also, a method of associating the influence of projects risks impacts on the extent of the likelihood of project risk occurrence which makes possible to determine the direction and the strength of this relationship was presented. Finally, risks likelihood appearance, impact and significance variability of commercial construction projects within last two years of booming investment industry have been determined.
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Xiang, Nan, Feng Xu, Jing Hua Sha, Helmut Yabar und Yoshiro Higano. „Comprehensive Evaluation of Effectively Utilizing Reclaimed Water to Accomplish Sustainable Development in Tianjin, China“. Advanced Materials Research 524-527 (Mai 2012): 3040–45. http://dx.doi.org/10.4028/www.scientific.net/amr.524-527.3040.
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Water shortage and water pollution problems are becoming more and more serious nowadays; it gives rise to the use of reclaimed wastewater as an additional source of water supply and an efficient method of reducing and preventing water pollution. Tianjin is a rapidly growing city in both population and economy while water scarcity is intensifying and water pollution is deteriorating; also reclaimed water reuse in this city has just started. This study aims to find out the potential to realize sustainable development utilizing reclaimed water, and prove the feasibility of local government plan of Tianjin. This study mainly utilizes computer simulation to accomplish the comprehensive evaluation with LINGO programming. The simulation model will forecast the social and economic developing trend of Tianjin with the introduction of developed technology. According to scenarios, this research can give policy-making basis on implementing reclaimed water utilization to realize environment and economic development in Tianjin from 2010 to 2020. Furthermore, it can provide the specific developing plan to establish the sustainable development target, such as construction plan of new sewage plants, financial support, and reclaimed water distribution. Simulation results show that reclaimed water can be effective in saving water resource, reducing water pollutant and improving economic development in the catchment area.
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Karim, Mohamed, Khalid Sobhi, Mohamed El Moussaoui und Othmane Erguigue. „Industrial Policy and Promising Niches in Morocco. A Quantitative Analysis“. Journal of Economics and Public Finance 7, Nr. 2 (15.02.2021): p12. http://dx.doi.org/10.22158/jepf.v7n2p12.
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Since 2000, Morocco has launched important institutional and economic reforms based on strategies to correct market failures in important sectors of the economy. These strategies have included tax exemptions and other financial incentives, facilitating access to land and simplifying administrative procedures, and launching major public infrastructure projects, all of which have combined to create a new investment dynamic in strategic sectors such as agriculture, industry, and energy. These efforts have affected many sectors: the Azur Vision 2020 plan for tourism, the Green Morocco Plan for agriculture, the Halieutis 2020 Plan for fishing, Maroc Plus Export for export, the Emergence Plan (2005) for industry followed by the National Pact for Industrial Emergence, 2009-2015 and the new Industrial Acceleration Plan, 2014-2020. For example, to support the new Industrial Acceleration Plan, the government has provided a grant, a financial support of about 2% of GDP over 6 years. The government has also offered ad hoc support to attract foreign investors in large private projects likely to generate significant positive externalities. One example is the project to set up a Renault Company plant in Tangiers, which aims to produce and export 400,000 cars per year (World Bank, 2017).This note highlights the industrial sectors that can offer the best potential for growth, attract private investors and contribute to the creation of decent jobs. It will also identify ways to accelerate investment in Morocco. These industrial investments may include purely private investments or those made with the support of international financial institutions. The note analyzes investment and sectoral integration opportunities using the input model (outputs and employment elasticity indicators), the evaluation of the industrial acceleration plan, and sets out the measures taken by the CVE to promote VSEs. Only one classic sector is selected is highlighted for their investment potential and their commitment to reform in the sectors. It is the food industry.The note follows the diagram below:1) An introduction to the economic, political and social frameworks, including key indicators 2) A sector analysis to identify one to three sectors that are likely to be the subject of accelerated investment and in which reforms will have a particularly high chance of improving the business and investment climate and having an impact on development. 3) A mapping of the most relevant initiatives, technical assistance, grants and loans, and investments by donors and other stakeholders, such as development finance institutions. In the selected sector(s).4) An analysis of the existing reform agenda in the respective sector(s) and the identification of areas where there is a high likelihood of effective cooperation to support the implementation of these reforms.
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Pauporte, I., E. G. Brain, C. Hennequin, G. R. Auleley und J. Reiffers. „First evaluation of the French cancer clinical research projects funding program (PHRC)“. Journal of Clinical Oncology 27, Nr. 15_suppl (20.05.2009): 6601. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.6601.
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6601 Background: Data on success and failure rates of clinical studies are cruelly missing, especially for public funded programs. The French Cancer Plan 2003–2007 has launched such program as a specific extension of the wider ‘Programme Hospitalier de Recherche Clinique‘ (PHRC). Grant applications are submitted yearly. Funding is competitively based, projects being selected by a national committee supported by independent experts. A substantial financial support for the recruitment of clinical research associates (CRA) was launched simultaneously.We performed a preliminary analysis of the projects’ outcome 5 years after their funding. Methods: We carried out a survey of the projects funded in 2003 and 2004. A questionnaire was sent to the principal investigator. Data on project status, number of patients recruited per project, reasons for delay or failure, and publication results were collected. Projects were classified as failure (not started or closed for lack of inclusions) or success (ongoing or completed). Results: Of 257 projects submitted, 85 (33%) were selected. Of them, 24 failed (28%). Higher failure rates were observed for breast (5/11, 45%), gastrointestinal tract (6/16, 38%), genitourinary tract (4/11, 36%), and immune or cell therapy (8/15, 53%) projects. In contrast, haematological malignancies projects showed a low failure rate (3/20, 15%) as well as studies associated with translational research (6/34, 18%) or led by cooperative groups. The main reason for trials delay or failure was recruitment difficulties, due to overestimation of recruitment potential or restrictive inclusion criteria. Very few (< 5%) mentioned difficulty raised by the evolution of the scientific question or competing studies. No financial issue was reported. With 4-year of follow-up, 25% and 52% of projects have been respectively published in a peer-reviewed journal or presented at scientific meetings. Conclusions: In this first set of trials funded by the French Cancer Plan 2003–2007, more than a quarter failed despite apparent adequate funding. Main cause was a discrepancy between inclusion potential announced and real accrual. Application processes should evaluate more carefully this issue in order to improve the effectiveness of public health funding interventions in the future. No significant financial relationships to disclose.
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Kantová, Radka. „Evaluation of Construction Site Noise to Allow the Optimisation of Construction Processes and Construction Machinery Selection“. Applied Sciences 11, Nr. 10 (12.05.2021): 4389. http://dx.doi.org/10.3390/app11104389.
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During the pre-construction phase of an investment project, a construction plan is usually prepared by the building contractor. It contains financial plans, schedules, technical regulations with working procedures and proposals for the deployment of construction machinery and work teams. These items are then optimised in order to save money, shorten construction time and increase the quality of the final work while ensuring environmental and safety standards are maintained at the site. The ecological aspects of building work include compliance with the hygiene limits for building site noise, which is caused in particular by the simultaneous operation of machines. In the Czech Republic, limit values are set by Government Regulation 272/2011 Coll., as amended, on the protection of health against the adverse effects of noise and vibrations. The evaluation of construction site noise is not usually performed by contractors themselves and noise is usually measured only at the construction site, where work is limited or additional measures are taken in the case of values that exceed the stipulated limits. As the values in the construction plan should be as close as possible to reality during the implementation of the plan, it would seem appropriate to include such noise assessments within it. The purpose of this paper is to present an example of such an evaluation from the formal and material standpoint. The assessment has been conducted in the form of a specific noise study, expanded by a commentary on the treatment of the hypotheses. It shows how to obtain input data for evaluation, divide sub-calculations and use the supporting SW of the Hluk plus product for the purposes of construction information modelling, as well as how to correctly set noise sources and the positions of measured points for evaluation by the model within this programme. Subsequently, options for the evaluation of appropriate measures are listed, including their inclusion in reassessments.
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Dutta Roy, K., B. Thakur, T. S. Konar und S. N. Chakrabarty. „Rapid evaluation of water supply project feasibility in Kolkata, India“. Drinking Water Engineering and Science 3, Nr. 1 (31.03.2010): 29–42. http://dx.doi.org/10.5194/dwes-3-29-2010.
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Abstract. Mega cities in developing countries are mostly dependent on external funding for improving the civic infrastructures like water supply. International and sometimes national agencies stipulate financial justifications for infrastructure funding. Expansion of drinking water network with external funding therefore requires explicit economic estimates. A methodology suitable for local condition has been developed in this study. Relevant field data were collected for estimating the cost of supply. The artificial neural network technique has been used for cost estimate. The willingness to pay survey has been used for estimating the benefits. Cost and benefit have been compared with consideration of time value of money. The risk and uncertainty have been investigated by Monte Carlo's simulation and sensitivity analysis. The results in this case indicated that consumers were willing to pay for supply of drinking water. It has been also found that supply up to 20 km from the treatment plant is economical after which new plants should be considered. The study would help to plan for economically optimal improvement of water supply. It could be also used for estimating the water tariff structure for the city.
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Dutta Roy, K., B. Thakur, T. S. Konar und S. N. Chakrabarty. „Rapid evaluation of water supply project feasibility in Kolkata, India“. Drinking Water Engineering and Science Discussions 3, Nr. 1 (22.01.2010): 65–105. http://dx.doi.org/10.5194/dwesd-3-65-2010.
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Abstract. Mega cities in developing countries are mostly dependent on external funding for improving the civic infrastructures like water supply. International and sometimes national agencies stipulate financial justifications for infrastructure funding. Expansion of drinking water network with external funding therefore requires explicit economic estimates. A methodology suitable for local condition has been developed in this study. Relevant field data were collected for estimating the cost of supply. The artificial neural network technique has been used for cost estimate. The willingness to pay survey has been used for estimating the benefits. Cost and benefit have been compared with consideration of time value of money. The risk and uncertainty have been investigated by Monte Carlo's simulation and sensitivity analysis. The results in this case indicated that consumers were willing to pay for supply of drinking water. It has been also found that supply up to 20 km from the treatment plant is economical after which new plants should be considered. The study would help to plan for economically optimal improvement of water supply. It could be also used for estimating the water tariff structure for the city.
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Sarabadani, Jalal, und Ayoub Mohammadian. „A Model for the Performance Monitoring and Evaluation of Organizations to Migrate to the Cloud based on System Approach“. ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL 1, Nr. 2 (31.12.2015): 10. http://dx.doi.org/10.24191/abrij.v1i2.10007.
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In recent years, the concept of cloud computation has been an issue of great importance both for researchers and practitioners. This paper aims to assess the performance of cloud computing from thebusiness perspective, when the organizations want to migrate to the cloud environment.In this paper, thecriteria related to performance evaluation are extracted by a system approach, based on contentanalysis and Shannon entropy research methods. The results show that financial, technological, operationaland strategic outcomes are important parameters for strategists to plan for migrating to the cloudenvironment.
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Lambropoulos, Georgios, Sarandis Mitropoulos und Christos Douligeris. „Improving Business Performance by Employing Virtualization Technology: A Case Study in the Financial Sector“. Computers 10, Nr. 4 (16.04.2021): 52. http://dx.doi.org/10.3390/computers10040052.
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The financial crisis of the last decade has left many financial institutions with limited personnel and equipment resources. Thus, the IT departments of these institutions are being asked to explore novel approaches to resolve these constraints in a cost-effective and efficient manner. The goal of this paper is to measure the impact of modern enabling technologies, such as virtualization, in the process of replacing legacy infrastructures. This paper proposes an IT services upgrade plan approach for an organization by using modern technologies. For this purpose, research took place in an operating financial institution, which required a significant upgrade of both its service-level and its hardware infrastructure. A virtualization implementation and deployment assessment for the entire infrastructure was conducted and the resulting consolidated data are presented and analysed. The paper concludes with a five-year financial-based evaluation of the proposed approach with respect to the projection of expenditures, the return of investment and profitability.
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Krolick, Debra L. „The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures“. International Journal of Accounting 40, Nr. 2 (Juni 2005): 115–32. http://dx.doi.org/10.1016/j.intacc.2004.11.002.
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Faísca, Hugo Miguel de Brito Silva Moreira, und Leandro Pereira. „How to Shape a Business Service to Its Customers' Exact Needs“. International Journal of Knowledge-Based Organizations 5, Nr. 4 (Oktober 2015): 62–79. http://dx.doi.org/10.4018/ijkbo.2015100104.
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The present business plan intents to analyze the financial attractiveness of creating a Hostel within Lisbon and targeting a service proportionate to guests' needs. That is, a service design based in the importance customers attribute to each offer. As observed, the market at Lisbon reflects a very competitive field where Hostels provide high quality services for low prices. During the low season (October-April), money is lost due to low occupancy rates. Nevertheless, profit resulting from the high season (May-September) is enough to null the negative results of the low season and still present a positive result at the end of the year. Financially, the evaluation outputs a NPV of 42 726€, IRR of 25.64% and Payback period of three years and four months. With vital indicators pointing towards a profitable business, the conclusion is that, based on the analysis performed, such a Hostel is financially viable.
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Stungurienė, Stanislava, und Laima Urbšienė. „ASSESSMENT OF CONSTRUCTION OBJECT FINANCING SOLUTIONS / STATYBOS OBJEKTŲ FINANSAVIMO SPRENDIMŲ ĮVERTINIMAS“. Technological and Economic Development of Economy 17, Nr. 4 (18.01.2012): 579–94. http://dx.doi.org/10.3846/20294913.2011.580590.
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Theoretical and practical issues related to the applicability of the evaluations of construction project financing having regard to the complexity, timeframe and the limited nature of the resources available have been lately increasingly attracting researchers‘ attention. The assessment of decisions as to the timing and volume of funding of a project is extremely important and relevant for any organisation; therefore, it has been considered necessary to explore different models for possible financing by applying empiric and financial models, as well as theoretical mathematical methods. The objective of the present research exercise was to develop an optimal model for the appropriation of financing of defined scope according to different financing scenarios. For that purpose the researchers used a hypothetical reference heuristic financing appropriation plan for four periods of identical duration in three construction objects. By reference to the linear programming theory an optimal plan was identified by assigning, in individual periods and to each object, different priorities rated in points. The financing appropriation plans are assessed in terms of their impact upon the enterprise value that is computed applying the cash flow discounting method and the tax shield effect theory. Since the selection of the financing source is an important factor for the enterprise value the calculations were performed assessing three possible scenarios of the enterprise financing taking into account the enterprise‘s liquidity: a – an enterprise has accumulated sufficient own funds to finance the project, b – an enterprise has accumulated funds sufficient only to pay the interest for borrowed capital, c – an enterprise does not possess any disposable monetary resources to finance the project during its implementation, therefore it capitalizes the interest payable to the bank. It was concluded that under scenario a the selection of a financing plan does not affect the enterprise value, as the enterprise finances the investment from own resources. In the case of scenario b the loan obtained from the purpose of the investment creates additional value, the choice of the plan, however, does not affect the enterprise value. When capitalising the interest payable to the bank under scenario c, the highest value of an enterprise is created in the case of selection of an optimal plan that is developed by setting an overall limit of the amount to be funded, i.e., by prioritizing mathematical logics without referring to the up-front appropriation of financial resources by objects. The present article deals with the theory of the evaluation of investment project solutions. The results of the evaluation of the solutions for construction project financing appropriation are presented by criteria for optimal solutions and possible financing scenarios. Santrauka Statybos projektų finansavimo vertinimo teorinių ir praktinių pritaikymo klausimų nagrinėjimas, atsižvelgiant į šių projektų įgyvendinimo sudėtingumą, laiką bei reikalingų išteklių ribotumą, pastaruoju metu sulaukia vis didesnio dėmesio. Sprendimų, kiek ir kada finansuoti projektą, vertinimas yra labai svarbus kiekvienai organizacijai, todėl turi būti tiriami įvairūs galimo finansavimo modeliai, taikant empirinius ir finansų bei matematikos teorijos metodus. Tyrimo tikslas – parengti optimalų statybos projekto nurodytos finansavimo apimties paskirstymo modelį pagal skirtingus finansavimo scenarijus. Tyrimui naudotas sąlygiškas euristinis finansavimo paskirstymo planas keturiems vienodos trukmės laikotarpiams pagal tris objektus. Taikant tiesinio programavimo teoriją, optimalus planas randamas kiekvienam objektui konkrečiu periodu suteikus skirtingus balais įvertintus prioritetus. Finansavimo paskirstymo planai vertinami pagal jų įtaką įmonės vertei, kuri skaičiuojama taikant pinigų srautų diskontavimo ir skolinto kapitalo dėl mokesčių sutaupymo papildomai sukuriamos vertės teoriją. Kadangi įmonės vertei svarbus finansavimo šaltinio pasirinkimas, skaičiuota vertinant tris įmonės finansavimo scenarijus atsižvelgiant į įmonės likvidumą: a – įmonė turi sukaupusi pakankamai nuosavų lėšų projektui finansuoti; b – įmonei pakanka nuosavų lėšų tik palūkanoms už skolintas lėšas sumokėti; c – įmonė neturi laisvų piniginių išteklių projekto įgyvendinimo laikotarpiu, todėl kapitalizuoja bankui mokėtinas palūkanas. Nustatyta, kad a scenarijaus atveju įmonės vertei finansavimo plano pasirinkimas įtakos nedaro, nes ji investicijas finansuoja nuosavomis lėšomis. Pagal b scenarijų investicijai paimta paskola sukuria papildomą vertę, tačiau plano pasirinkimas įmonės vertės neveikia. Kapitalizuojant bankui mokėtinas palūkanas pagal c scenarijų, didžiausia įmonės vertė sukuriama pasirinkus optimalų planą, kuris sudaromas nurodžius bendrą finansuojamos sumos apribojimą, t. y. suteikiant prioritetą matematinei logikai atsisakius išankstinio finansinių išteklių paskirstymo pagal objektus. Straipsnyje nagrinėjama investicinių projektinių sprendimų vertinimo teorija. Statybos objektų finansavimo paskirstymo vertinimo rezultatai pateikti pagal optimalumo kriterijus ir galimus finansavimo scenarijus.
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Evangelista, Eloisa J., Jo James und Elizabeth Deveny. „Implementing Anticipatory Care Plans in general practice: a practice approach to improving the health literacy of the community and reducing reliance on emergency services during after-hour periods“. Australian Journal of Primary Health 22, Nr. 5 (2016): 428. http://dx.doi.org/10.1071/py15045.
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The objective of this study was to trial a general practice approach to improve the health literacy of patients at risk of utilising medical, emergency or ambulatory services during after-hour periods in Australia. It did so by introducing an anticipatory after-hours care component in all new and revised care plans, known as an Anticipatory Care Plan (AntCaP).The pilot was conducted over a 6-month period in 2013–14. Thirteen general practices were recruited via expressions of interest and were paid a financial grant. Key practice staff were required to attend three workshops conducted by a Medicare Local and to be involved in the evaluation process. A pragmatic qualitative and quantitative evaluation process was conducted during the pilot, and ceased 6 months after the final workshop. The results indicate that the integration of AntCaPs into general practice was generally well received by practice staff and their patients, with early indications that AntCaPs can influence patient behaviour in the after-hours period.
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Misane, Makenzie D. „Understanding Depression“. International Journal of Studies in Nursing 5, Nr. 4 (11.11.2020): 1. http://dx.doi.org/10.20849/ijsn.v5i4.820.
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Background: Depression is the “common cold” of psychiatry. Purpose: The purpose of this review was to discuss a variety of topics involved with this disease process, including pathophysiology, the standard of practice, pharmacological treatments, clinical guidelines, and costs of the disease. Method: A thorough survey of the literature on “understanding depression” was implemented for this study. Findings: Best practices, including plan implementation and evaluation, are discussed. The cost of depression is more extensive than financial costs, though research concludes that the more severe depressive symptoms present, the cost of care is reflected as higher. Through the hypothetical plan suggested, there would be an increased adherence to the Standard of Practice Guidelines to increase screening for depression at the outpatient mental health clinic at the author’s healthcare facility.
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Huang, Yuqi. „Construction and Analysis of Green Investment Risk Evaluation Index System Based on Information Entropy Fuzzy Hierarchical Analysis Model“. Wireless Communications and Mobile Computing 2021 (30.08.2021): 1–13. http://dx.doi.org/10.1155/2021/4850321.
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This paper adopts the information entropy fuzzy hierarchical analysis model to conduct an in-depth study and analysis of the green investment risk evaluation system and to process and analyze its indicators. The entropy method-fuzzy hierarchical analysis is used to evaluate the green financial capital operation risk. Firstly, I point out the research trends and shortcomings, define the concepts of fund operation, operation risk, risk evaluation, and green finance, and elaborate the relevant basic theories to lay the theoretical foundation for the later research; secondly, I identify the external and internal fund operation risks by describing the development plan, overall operation, and specific operation plan of green finance; then, according to the existing fund operation risks, I integrate commercial banks’ risk. Then, based on the existing fund operation risks, I integrate the risk types of commercial banks, combine the characteristics of green finance business, design the green finance fund operation risk evaluation index system, initially determine the index weights through hierarchical analysis method, introduce the entropy value method to improve the index weights, and use the fuzzy comprehensive evaluation method to obtain the final evaluation results: in the process of green finance fund operation, internal risk is the most important risk, among which credit risk and financial innovation risk have the most significant impact; external risk is the second most important risk, among which economic risk and political risk are the most important. External risks are the second most important risks, among which economic risks and political risks are more obvious. The risks are judged from single-factor aspects, and the scoring values are used to determine the higher possibility of schedule risks caused by human factors, and finally, the schedule risk level of the reservoir project is determined to be medium through a comprehensive evaluation. The reasonableness of the calculation results shows that the entropy theory and the fuzzy comprehensive evaluation method are still applicable to the assessment of green investment risks.
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Shaik, mahaboob subhani*, und Budda Beeraiah. „Seismic Evaluation of Multi Storey Building with Ground Soft Story and with Infill Action“. International Journal of Innovative Technology and Exploring Engineering 10, Nr. 6 (30.04.2021): 22–27. http://dx.doi.org/10.35940/ijitee.f8726.0410621.
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The improvements in (3D) three–dimensional underlying examination and processing assets have permitted the effective and safe plan of taller constructions. These constructions are the outcome of expanding metropolitan densification and financial suitability. The pattern towards continuously taller constructions has requested a move from the conventional strength based plan approach of structures to an emphasis on obliging the general movement of the design. Presently a day's supported cement (RC) divider outline structures are generally suggested for metropolitan development in zones with high SE danger. Presence of shear dividers bestows an enormous solidness to the sidelong power opposing arrangement of the RC building. Appropriate specifying of shear dividers can likewise prompt bendable conduct of such constructions during solid quake shaking. One of the remarkable boundaries impacting the shear divider (SD) SE (SE) conduct outline structures is the SD region proportion. In this manner a scientific examination is performed to assess the impact of Shear Wall Area to floor zone proportion (SW/FZP %) on the SE conduct of multistoried RC structures with delicate story at ground floor. For this reason, 12 structure plans that have Five, Eight and Twelve stories with SW/FZP % going somewhere in the range of 0.70% and 1.31% in the two ways are created. Here, the conduct of these plans under quake stacking is evaluated via doing Response Spectrum Analysis and Linear Time History Analysis utilizing primary examination programming E-TABS. Reaction Spectrum Analysis is finished by SE code IS 1893:2002. Straight Time History Analysis is completed by considering the three ground movement records to be specific Bhuj, Chamba and Uttarkasi. The primary boundaries considered in this investigation are the connection SW/FZP % has with base shear and rooftop dislodging, story uprooting and story float. The logical outcomes demonstrated that building plans with SW/FZP % equivalent to 1% acted sufficiently under tremor loads. Furthermore when the SW/FZP % expanded past 1% it is seen that the improvement of the SE presentation isn't as huge.
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García Heras, Raúl. „MULTILATERAL LOANS, BANKING FINANCE, AND THE MARTÍNEZ DE HOZ PLAN IN ARGENTINA, 1976-1981“. Revista de Historia Económica / Journal of Iberian and Latin American Economic History 36, Nr. 2 (18.01.2018): 215–40. http://dx.doi.org/10.1017/s0212610917000167.
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AbstractThis article examines Argentine relations with multilateral agencies and bankers during the first years of the last military dictatorship. It begins with an overview of relations and the external situation before the rise of the military and why a new economic team sought and restored Argentine credit standing. There follows a review of how links with the U.S. Treasury and international institutions lost significance and how cross-country financial intermediation, carried out mainly by leading state banks, gave foreign bankers a key role in the financing of Argentina’s foreign exchange needs. It also emphasises explicit and underlying motivations in the behaviour and policies of all actors involved and offers an evaluation of former Minister Martínez de Hoz’s efforts to justify these policies in the early 1980s.
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Kuzmin, Oleg, und Victoria Terletska. „Methodical approach to evaluation and selection of venture projects“. Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, Nr. 1 (01.06.2021): 161–66. http://dx.doi.org/10.23939/smeu2021.01.161.
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The article examines and analyzes methodological approaches to the evaluation and selection of venture projects, found that in a dynamic environment, venture funds choose strategies to attract and prepare agreements that correspond to their experience and market position. The main stages of selection of venture projects have been formulated, which allows to formalize the process of selection of venture projects and make it as transparent, clear and simple as possible. The criterion base of indicators of evaluation and selection of venture projects has been investigated and systematized, which allows to formalize the process of their evaluation and making rational management decisions. Attracting and preparing agreements is one of the most important aspects of venture activity, which requires high competence, skills and abilities. Analysis of the scientific literature made it possible to identify different approaches to the evaluation and selection of venture projects. For evaluation and selection of venture projects, first of all, qualitatively prepared business plans are studied. In this case, applications for investment without a business plan are usually not considered by the funds at all. In such conditions, investors are helped by knowledge in the relevant sectors of the economy and understanding of the prospects for their development, this is equated with a preliminary discussion of the problem with colleagues or at meetings of fund managers, where a deeper assessment of business value. The main principles of assessing the effectiveness of investment in venture investment are: taking into account the specifics of the investment sector in order to calculate the payback period of investments and the level of their profitability, which is as close as possible to real; in the presence of a base of comparison of application of benchmarking; optimization of fund management costs; taking into account all financial flows of the project; comparison of the cost of borrowed capital and return on investment; reasonable distribution of financial resources between venture projects taking into account the criterion of their effectiveness, etc. the purpose of the examination of an innovative venture project is to assess the scientific and technical level of the project, the possibilities of its implementation and effectiveness, the consequences of its implementation. Based on the results of the study, decisions are made on the feasibility and volume of investment, which determines the basic principles of the examination, namely: the system of organization of expert work and the unity of its regulatory and methodological support; independence and legal protection of participants in the expert process, their competence and interest in obtaining objective results; scientific and economic substantiation of expert assessments, their orientation to the world level of development of science and technology, norms and rules of technogenic and ecological safety, requirements of standards and international agreements; objectivity of the received decisions according to results of examination. The main criteria for selecting a venture project are a well-prepared business plan, scientific and technical level of the project, its feasibility and effectiveness, and important indicators for evaluating the effectiveness of a venture project are indicators of internal rate of return, modified internal rate of return, net present value, payback period, discounted payback period, profitability of sales, the average rate of return.
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Koval, Svetlana, und Karina Shakhman. „Increasing the agricultural enterprises’ competitiveness based on its components and indicators accounting, evaluation and modelling“. University Economic Bulletin, Nr. 48 (30.03.2021): 27–33. http://dx.doi.org/10.31470/2306-546x-2021-48-27-33.
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The subject of the research is the theoretical, methodological principles, and practical proposals for increasing the agricultural enterprises’ competitiveness based on improving its components accounting, evaluation, and modeling. The purpose of the article is to substantiate the increase of agricultural enterprises’ competitiveness and managing it through improving accounting, evaluation, and modeling of its quantitative indices and indicators. The methodological basis of the article is the fundamentals of economic theory, business economics, and accounting; works of leading scientists on competitiveness issues; legal regulations on various aspects of agricultural enterprises and markets development. The historical and monographic methods and methods of system-structural analysis and synthesis, rating evaluation and ranking, accounting, model of competitive space are used. The results of the article. The essence of agricultural enterprises’ competitiveness is generalized, the problems of its formation are revealed and directions of improving its management are offered based on building the model of competitive space taking into account indicators of financial and economic sustainability of agribusiness, market share, and products competitiveness, and involvement of the marketing plan as well. Field of application of results. The results obtained should be used in the management of agribusiness enterprises; in the educational process of the faculties of economics and management of higher education institutions. Conclusions. Modeling of increasing the agricultural enterprises’ competitiveness and its forward-looking management is based on improving the accounting and evaluation of indicators of its factors and components. Its result can be a three-factor model of competitive space based on the following indicators: the level of competitiveness of products, the level of financial and economic sustainability, the market share size. The key to increasing the competitiveness of agricultural entities depending on the model chosen and strategies of functioning in the market space is called innovation, compliance with specialization, marketing plans.
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Berlin, C. I., V. W. Jenison, L. J. Hood und G. D. Lyons. „Patient Selection for the Multichannel Electronic Prosthesis“. Annals of Otology, Rhinology & Laryngology 96, Nr. 1_suppl (Januar 1987): 104–6. http://dx.doi.org/10.1177/00034894870960s156.
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We recommend individualized evaluation strategies for cochlear implant candidates that consider new developments in hearing aid technology. Four categories of patients are presented. Category I patients can be helped by modern ear level high-powered hearing aids and implantation is not warranted. Categories II and III patients leave us uncertain; they have improved sound detection with hearing aids, but achieve no open set word recognition. Category IV patients are unquestionably candidates for implants because no method of stimulation helps them. Experience has taught us that the most appropriate evaluation plan reflects the patient's history and is sensitive to the emotional and financial consequences of aborted candidacy. Those patients who are candidates can be guided through each component of the evaluation process with ever increasing confidence of ultimate success at the time of surgery.
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Sanusi, Anwar. „State Owned Enterprises (SOEs), The Problems and Solutions in Financial and Asset Management“. Scholedge International Journal of Multidisciplinary & Allied Studies ISSN 2394-336X 3, Nr. 2 (11.03.2016): 19. http://dx.doi.org/10.19085/journal.sijmas030202.
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<p>State-owned enterprises (SOEs) faced with the demands to produce a better performance by increasing internal working environment. SOE managers need to measure employee productivity associated with the job description, key result areas, and Key Performance Indicators. This method had a goal to determine the indicators of organizational performance and how SOEs achieved the standards of achievement and to plan reward achievement of productivity. This study tested the hypothesis through validation testing theory or application of theory in certain circumstances.</p><p>The samples were taken from the overall population of SOE employees in Jakarta. It used purposive method in selecting data the data which retrieved by taking certain data through several criteria.</p><p>The study result showed that the respondent perception of communication, work attitude, work ethic, internal control level, risk management practices, and monitoring & evaluation has a significant relationship with work productivity of the employees. </p>
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SIMÕES, DANILO, ANTÔNIO CARLOS CABRAL und PAULO ANDRÉ DE OLIVEIRA. „CITRICULTURE ECONOMIC AND FINANCIAL EVALUATION UNDER CONDITIONS OF UNCERTAINTY“. Revista Brasileira de Fruticultura 37, Nr. 4 (Dezember 2015): 859–69. http://dx.doi.org/10.1590/0100-2945-257/14.
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ABSTRACT The citriculture consists in several environmental risks, as weather changes and pests, and also consists in considerable financial risk, mainly due to the period ofreturn on the initial investment. This study was motivated by the need to assess the risks of a business activity such as citriculture. Our objective was to build a stochastic simulation model to achieve the economic and financial analysis of an orange producer in the Midwest region of the state of Sao Paulo, under conditions of uncertainty. The parameters used were the Net Present Value (NPV), the Modified Internal Rate of Return(MIRR), and the Discounted Payback. To evaluate the risk conditions we built a probabilistic model of pseudorandom numbers generated with Monte Carlo method. The results showed that the activity analyzed provides a risk of 42.8% to reach a NPV negative; however, the yield assessed by MIRR was 7.7%, higher than the yield from the reapplication of the positive cash flows. The financial investment pays itself after the fourteenth year of activity.
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Slater, Paul, und Felicity Hasson. „An evaluation of the reablement service programme on physical ability, care needs and care plan packages“. Journal of Integrated Care 26, Nr. 2 (16.04.2018): 140–49. http://dx.doi.org/10.1108/jica-11-2017-0042.
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Purpose In response to an aging population and rising prevalence of disability, reablement initiatives have been introduced yet the evidence base concerning the long-term effects remains inconclusive. The purpose of this paper is to examine the impact of reablement on physical independence, care plans and care packages post-discharge for older adults. Design/methodology/approach A retrospective cohort design was used to examine patient records who had completed a reablement programme. Measures on internationally renowned and psychometrically strong tools, completed by trained healthcare professionals, were examined pre-and post-intervention with a consecutive sample (n=416) of participants since the introduction of the reablement programme. Findings Reablement had a significant impact on physical independence living scores and a corresponding reduction in care needs and care plans post-discharge enabling the person to stay at home. Originality/value The study’s findings present empirical evidence on the value of reablement health service programme developed to promote independent living at home following a short illness, for older people. While no examination of financial data was recorded in this study, the increase in physical ability and corresponding reduction in care needs and care plans post-discharge indicates a reduction in costs and a better standard of living.
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Hansen, J. L., und P. S. Nielsen. „Northern Europe's Largest Wastewater Treatment Plant in Copenhagen Upgraded to Nutrient Removal“. Water Science and Technology 25, Nr. 4-5 (01.02.1992): 339–46. http://dx.doi.org/10.2166/wst.1992.0512.
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In connection with the Danish Action Plan on the Aquatic Environment (APAE), the Copenhagen wastewater treatment plants are to be upgraded to nutrient removal. This paper describes the way in which the basis of the decision in respect of design load, choice of treatment process, upgrade type, etc. is achieved. There are 2 wastewater treatment plants in Copenhagen and it is possible either to upgrade both plants or only to upgrade one and close the other one. It was decided to upgrade both plants and we describe the rationale for this decision. An extensive effort has been made in order to choose the treatment process. The technical-financial evaluation of various methods will be described, as will the testing of the chosen methods in pilot plants. The design load criteria include the present load, industrial discharges of nutrients, runoff, infiltration, water consumption forecasts, and wastewater temperature. Finally, the plans for a gradual extension are described. The first stage aims at an extension to the load expected in 1996 when the plant will be put into operation, however, with the possibility to adapt the size of the works during construction, if developments do not correspond to expectations.