A Data Envelopment Analysis model for the joint determinations of efficiencies with variable returns to scale is developed. The model is applied to the study of the performace of individual specialities of National Health Services (NHS) trust in UK.

A sample of 76 firms that operate in the Internet is studied in order to explore forms of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate in the Internet, have available accounting information, and be quoted in the stock exchange....

In this paper we analyse the ratings given in 1993 to the main Spanish banks, both private and governmental. We use 24 financial ratios obtained from the balance and the profit and loss accounts. Multidimensional scaling (MDS), a multivariate technique which is intuitive and robust to the data,...