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envelopment analysis (DEA) has really improved the practice of performance measurement and benchmarking in real-life non …
Persistent link: https://www.econbiz.de/10012502884
Purpose: The question of resource scarcity and emerging pressure of environmental legislations has brought a new challenge for the manufacturing industry. On the one hand, there is a huge population that demands a large quantity of commodities; on the other hand, these demands have to be met by...
Persistent link: https://www.econbiz.de/10010500504
a benchmarking method with multiple inputs and outputs. However, DEA does not provide any suggestions for improving … benchmarks under environmental conditions is another challenge of benchmarking by DEA. The current study attempts to extend basic … models for benchmarking of efficient units under practical conditions. To this end, we construct the practical production …
Persistent link: https://www.econbiz.de/10013470781
Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted...
Persistent link: https://www.econbiz.de/10014333264
The aim of executive compensation plans is to incentivize executives to maximize long-term firm value. Past research shows that executives’ pay is determined by short-term stock performance to a substantial degree. This paper tests for distributional differences in the time horizon of the...
Persistent link: https://www.econbiz.de/10014497518
To achieve ambitious climate goals, it is necessary to increase the rate of purposeful retrofit measures in the building sector. As a result, Energy Performance Certificates have been designed as important evaluation and rating criterion to increase the retrofit rate in the EU and Germany. Yet,...
Persistent link: https://www.econbiz.de/10014501879
benchmarking infrastructure. The high correlation of the main listed infrastructure indices with the broad equity index MSCI World … within the listed infrastructure space with lacking reliable and useful benchmarking. The commonly used and far …
Persistent link: https://www.econbiz.de/10014520682
In diesem Artikel stellen wir den Sustainable Value Added, einen neuen Ansatz zur Bewertung des Nachhaltigkeitsbeitrags von Unternehmen, vor. Bestehende Verfahren zur Messung der Nachhaltigkeit basieren auf einer vergleichenden Bewertung ökologischer und sozialer Belastungen und können daher...
Persistent link: https://www.econbiz.de/10010377657
The target of this study is to identify those areas that, according to the operators of urban transport companies in surface in Spain, affecting daily activity about efficient management of your business. For this, we apply the methodology of the survey to 12 managers of urban transport...
Persistent link: https://www.econbiz.de/10011985000
theory recommends benchmarking, a method under which an individual is deemed more accomplished than another if and only if …
Persistent link: https://www.econbiz.de/10012010033