The Control of Vibration at Work Regulations (CVWR), quantify workplace vibration exposure using exposure action, and exposure limit values (EAV and ELV respectively). Hand‐arm vibration (HAV) risk can be objectively assessed using hand‐tool vibration magnitude data, for comparison to the...

This paper attempts to propose the uses of a capital budgeting tool, the Economic Value Added (EVA)for a university. Although there are reports of widespread use of the EVA in many for‐profit organisations, there is no evidence in literature that it has been adopted as a capital budgeting tool...

Purpose Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic performance of companies and countries. This study aims to examine the impacts of institutional pressures on...

This study re‐examines the potential role that direct real estate can play in institutional mixed‐asset portfolios. The paper examines the statistical improvement in performance that can result from the inclusion of real estate in an international mixed asset portfolio, using both...

Purpose The purpose of this paper is to discuss the use of the internal rate of return (IRR) as a principal measure of performance of investments and to highlight some of the weaknesses of the IRR in evaluating investments in this way. Design/methodology/approach This Education Briefing is an...

Purpose – The development of alternative investment has not yet been accompanied by genuine consideration of the specific characteristics of the risks and returns of hedge funds with regard to the provision of information to investors. To fill the gap, in 2004 EDHEC launched an international...

Purpose The purpose of this paper is to analyze what transaction costs are acceptable for customers in different investments. In this study, two life insurance contracts, a mutual fund and a risk-free investment, as alternative investment forms are considered. The first two products under...

Why is it so difficult to make change happen? Many companies fail because they do not have the right internal structure and mindset to succeed. The author illustrates how to manage change effectively by examining how product‐based companies must transform to launch true service‐driven...

Today’s competitive focus manifests itself with the strategic management of unique operational resources that impact the rules of competition, rather than a market‐based view where the firm follows the rules dictated by markets. Knowledge management becomes hereby a vital prerequisite. This...