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Performance Measurement and Management Promotion through Non-Financial Measures : A Management Accounting Perspective
Eisenberg, Paul - 2018
accounting function of business organisations. The study is important because it shows how organisational focus on non …-financial measures can substantially enhance profitability, albeit being subject to cost constraints.To begin with, the evolution of … management accounting research over the last three decades is presented. The development in the academia is then contrasted with …
Persistent link: https://www.econbiz.de/10012935122
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The ecological system of innovation: A new architectural framework for a functional evidence-based platform for science and innovation policy
Yawson, Robert M. - Volkswirtschaftliche Fakultät, … - 2009
Models on innovation, for the most part, do not include a comprehensive and end-to-end view. Most innovation policy attention seems to be focused on the capacity to innovate and on input factors such as R&D investment, scientific institutions, human resources and capital. Such inputs frequently...
Persistent link: https://www.econbiz.de/10009295267
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The results account of the ABC method. The main source of underlining the performances of an entity
Briciu, Sorin; Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2011
This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the...
Persistent link: https://www.econbiz.de/10009328117
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Broadening monitoring and evaluation within reforming national agricultural research systems
Yawson, Robert M.; Sutherland, Alistair J.; Amoa-Awua, … - Volkswirtschaftliche Fakultät, … - 2003
The Council for Scientific and Industrial Research (CSIR) Ghana, together with the Natural Resources Institute of the United Kingdom and with input from the Ghana Institute of Management and Public Administration convened a one-day Policy Dialogue Forum on “Broadening Monitoring and Evaluation...
Persistent link: https://www.econbiz.de/10009372525
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Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …
Persistent link: https://www.econbiz.de/10011113662
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Splitting Up Value: A Critical Review of Residual Income Theories
Carlo Alberto, Magni - Volkswirtschaftliche Fakultät, … - 2008
connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 …
Persistent link: https://www.econbiz.de/10005621680
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Beyond Extended Phenotype Evolution of extended identity in order to reconcile study of humanity with biological evolution
Mezgebo, Taddese - Volkswirtschaftliche Fakultät, … - 2014
The question: “How much of biological evolution based theories, as they are understood presently, apply to human … evolutionary cognition is also used to show that such evolution could happen 4 million years ago (MYA). …
Persistent link: https://www.econbiz.de/10011258986
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Endowment as a blessing
Frenkel, Sivan; Heller, Yuval; Teper, Roee - Volkswirtschaftliche Fakultät, … - 2012
Experimental evidence and field data suggest that agents hold two seemingly unrelated biases: failure to account for the fact that the behavior of others reflects their private information (“winner's curse”), and a tendency to value a good more once it is owned (“endowment effect”). In...
Persistent link: https://www.econbiz.de/10011259069
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Генезис цивитальной организации: идеология нового мира
Kaluzhsky, M.L. - Volkswirtschaftliche Fakultät, … - 2006
The monography considers laws and mechanisms of social development from positions of positivism, dialectic materialism and the theory of systems. The methodology of the author is based on causality in relations of a society and social institutes. Social development is considered as result of...
Persistent link: https://www.econbiz.de/10011259500
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Sustainable Heterogeneity as the Unique Socially Optimal Allocation for Almost All Social Welfare Functions
Harashima, Taiji - Volkswirtschaftliche Fakultät, … - 2012
The socially optimal allocation has been regarded to be unspecifiable because of utility’s interpersonal incomparability, Arrow’s general possibility theorem, and other factors. This paper examines this problem by focusing not on the social welfare function but instead on the utility...
Persistent link: https://www.econbiz.de/10011259529