Showing 41 - 50 of 94,697
connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 … different lost-capital metrics have been considered, for value-based management purposes, by Drukarczyk and Schueler (2000) and … minimal guide to construction of performance metrics in the two approaches. …
Persistent link: https://www.econbiz.de/10005621680
their management process. The main objective of this paper is to determine the importance of internal financial statements … prepared according to the specific requirements of managers in decision making and budgetary user management.Another goal of … management, rational spending of public resources,providing quality public services and satisfaction of public needs. As the …
Persistent link: https://www.econbiz.de/10012010536
This paper presents the importance of management control as a management tool of economic entities, involving … automatically the control of entity performance. Management control is an information system which accumulates and manages … information, in order to assess and manage businessperformance organization. Management control along with budgetary work …
Persistent link: https://www.econbiz.de/10010666299
An interesting point about the expositions universelles, these first world fairs held in Paris, has to do with the linear but complex process whereby they were designed, prepared, opened and terminated. Studying it entails developing a framework and toolbox. In a sociohistorical context where...
Persistent link: https://www.econbiz.de/10011166475
In this paper, we examine how the decisions of churches are impacted by the decisions of rival churches. Using a novel data set of Christian churches in two suburban Nashville, TN counties, we estimate a model of strategic interaction based on empirical models of discrete games. We focus on a...
Persistent link: https://www.econbiz.de/10008599404
In this paper we focus on a fundamental tension between the economies of agglomeration available to health care organizations and the impacts of spatial concentration of health care organizations on overall health outcomes. We identify plausible measures of health care concentration and...
Persistent link: https://www.econbiz.de/10011076286
to inefficient outcomes, if nonprofits impose externalities on each others' output. This paper studies the sustainability …
Persistent link: https://www.econbiz.de/10010903724
We study the entry and exit dynamics of nonprofit public charities using 1989-2003 tax return data. The observed patterns can be understood using a dynamic industry model based on Jovanovic (1982) that incorporates profit-deviation and a non-redistribution constraint. Both features generate a...
Persistent link: https://www.econbiz.de/10005751114
This paper studies the strategies employed by Catholic and Protestant nonprofit hospitals in Germany and traces them back to the theological foundations of those religions, which shape managers' values. We find that Catholic nonprofit hospitals follow a strategy of horizontal diversification and...
Persistent link: https://www.econbiz.de/10010734920
lead to inefficient outcomes, if nonpro?fits impose ex- ternalities on each others? output. This paper studies the design …- acteristics determine the stability of cooperation: the alliance formation rule and whether the fundraising efforts of nonprofi?ts …
Persistent link: https://www.econbiz.de/10010617584