In this study, pooled time-series, cross-sectional data on 110 Australian companies over the period 1992-1998 is employed to examine whether EVA® is more highly associated with stock returns than conventional accounting-based measures: namely, earnings before extraordinary items, net cash flow...

The aim of this work is identifying and analysing the creation of economic value in an agroindustrial cooperative in the south of Minas Gerais, using the EVA® (Economic Value Added). In specific terms, we sought to analysing investment, financing of operational capital, and the financial...

A theory of value sits at the core of every school of economic thought and directs the allocation of resources to competing uses. Ecological resources complicate the modem neoclassical approach to determining value due to their complex nature, considerable non-market values and the difficulty in...

While many hotel companies have participated in various green initiatives and adopted green policy, when it came to the real purchasing decision, their willingness was not matched by action. There could be many reasons for such inconsistency. Lack of consumer demand, increasing environmental...

Tyrimo objektas – ūkininko ūkio verslo vertė.Tyrimo tikslas – pasiūlyti ūkininko ūkio verslo vertės nustatymo metodiką, kuri padėtų nustatyti galutinį verslo vertės dydį.Tyrimo uždaviniai:• analizuojant mokslininkų darbuose pateiktus vertės apibrėžimus, išnagrinėti...

Risk management practices as described in many leading texts feel counterintuitive to many practitioners and are frequently ignored, despite their being evidently logical and potentially valuable. Such practices are often conceived as a remedial post-planning, audit activity. This paper proposes...

After years of attempting to streamline operations in an effort to reduce operational costs, many industrial manufacturers are turning to strategic energy management as a potential money-saving strategy. In their efforts, managers face a number of significant barriers such as low awareness and...

IT Governance has evolved from Corporate Governance over time as a means to enforce security and control over information systems and put in place best practices for organisations. There are accredited standards, such as ISO, CobiT, and Information Technology Infrastructure Library (ITIL) to...

Within the United States, Renewable Portfolio Standard (RPS) programs have become a popular public policy initiative for states to enact in order to encourage the use of renewable resources for meeting state energy demand. As more states have adopted RPS programs, the design of these programs...

Objectives: To determine the level of adoption and which characteristics are most strongly associated with the adoption of a clinical innovation in Mental Health and Addiction Service organizations in Ontario, one year after dissemination. Methods: This cross-sectional study included a voluntary...