In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

This study aimed at establishing the degree of influence of cost elements on the productivity of manufacturing companies. The study made used of a survey research design method and data were obtained through questionnaire and analyzed with the Ordinary Least Square (OLS) method. The study...

The study examined the degree of influence of oil spillage and gas flaring costs on life expectancy rate of the Niger Delta people of Nigeria. It was intended to survey the life threatening impacts of lost revenue occasioned by oil spillage and gas flaring activities of the Oil and Gas companies...

Robust Portfolio Modeling (RPM) Theory is a decision-support methodology to analyze multiple criteria project portfolio problems. Liesioa et al [17] generalized RPM based on the appendix information, and studied the characteristics of non-inferior solution sets, but they did not compare the...

The survival of University spin-offs (USOs) has been directly related to their role as product innovators and as technology transfer agents for years. However, the lack of management abilities and support to get financial resources and strategic alliances make their survival more difficult than...

This paper investigates the influence of internal managerial patterns of heath care authorities on the decision of patients to migrate towards different health care organizations to avail treatments. The efficiency and productivity issues are analyzed, considering the (passive) migration as a...

This article is the first one to use individual data to analyze the demand for AFP in Chile. This study implements panel data techniques which allow us to estimate the switch probability of an AFP customer. Results confirm the fundamental role of sales agents, which was already suggested by...

Disclosure of private medical information allows insurance companies to better predict medical expenditures. The premiums the companies charge the insured employees reflect these expenditures. This paper studies incentives of employees to disclose their medical information. I find that healthier...