Search results for "Performance indicator"
showing 10 items of 126 documents
Cooperatives' performance relative to investor-owned firms: a non-distorted approach for the wine sector
2021
PurposeThis study aims to investigate whether significant performance differences between cooperatives and investor-owned firms (IOFs) may exist.Design/methodology/approachBased on data from a sample of Italian wine firms for the period from 2009 to 2018, an adjusted measure of performance called earnings before interests, taxes, depreciations and amortizations gross the raw materials cost was adopted to consider the different objectives of cooperatives relative to those of IOFs.FindingsEmpirical evidence shows that in the context under analysis, cooperatives have performed better than IOFs.Originality/valueDespite the theoretical literature suggesting that the cooperative form of organizat…
Izpildes pamatrādītāju ieviešana Datu apstrādes komandā
2015
Mūsdienās uzņēmumi un organizācijas aizvien vairāk sāk domāt par savu darbinieku zināšanu kapitālu, darba kvalitāti un attiecīgi darbinieku uzdevumu izpildi. Tādēļ maģistra darba autore ir izvēlējusies savā darbā apskatīt izpildes pamatrādītāju sistēmas un iespējas to ieviešanai. Maģistra darba mērķis ir, pamatojoties uz uzņēmuma un datu apstrādes komandas procesu analīzi, identificēt iespējamos izpildes pamatrādītājus par visas komandas darbību un izstrādāt priekšlikumus to ieviešanai. Maģistra darba mērķa sasniegšanai tika izvirzīti sekojoši uzdevumi: •iepazīties ar izpildes pamatrādītāju pieejām un sistēmām, lai spētu izprast to nozīmīgumu un būtību; •novērtēt pamatdatu pārvaldīšanas noz…
The Value of Brand Equity
2013
Abstract This paper aims to be a brief presentation of brand equity as a provider of strategic advantages for companies that own brands. Successful management of a brand must be focused on values capitalization so that these attributes could represent a natural extension of general perception. The stated goal of any brand manager is to strengthen the brand values so that they may be easily recognizable and identifiable to the public.
BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING
2018
Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. In the “classical view” business support activities are considered as indirect productive and not having a clear and direct contribution to the business organization value chain. The information age has enabled and leveraged business support activities to become decisive contributors to the value creation process of any business. Can this value contribution be somehow determined or quantified? Management accounting is a classical business support activity that contributes to the business organization value chain. Through usage of value manageme…
Reconciling pesticide reduction with economic and environmental sustainability in arable
2014
National audience
Towards Automatic Testing of Reference Point Based Interactive Methods
2016
In order to understand strengths and weaknesses of optimization algorithms, it is important to have access to different types of test problems, well defined performance indicators and analysis tools. Such tools are widely available for testing evolutionary multiobjective optimization algorithms. To our knowledge, there do not exist tools for analyzing the performance of interactive multiobjective optimization methods based on the reference point approach to communicating preference information. The main barrier to such tools is the involvement of human decision makers into interactive solution processes, which makes the performance of interactive methods dependent on the performance of huma…
2020
To successfully learn using open Internet resources, students must be able to critically search, evaluate and select online information, and verify sources. Defined as critical online reasoning (COR), this construct is operationalized on two levels in our study: (1) the student level using the newly developed Critical Online Reasoning Assessment (CORA), and (2) the online information processing level using event log data, including gaze durations and fixations. The written responses of 32 students for one CORA task were scored by three independent raters. The resulting score was operationalized as “task performance,” whereas the gaze fixations and durations were defined as indicators of “pr…
Outlining the impact of intellectual capital accumulation and depletion processes on the performance of an insurance firm: a dynamic resource-based p…
2014
This paper aims to develop a conceptual framework on how Intellectual Capital (IC) accumulation and depletion processes are dynamically interrelated with firm performance. Such a framework makes explicit the relationships between policy levers, strategic resources, drivers, end-results and performance indicators through a Dynamic Resource-based perspective. Such an approach matches the Resource based perspective and the System Dynamics (SD) methodology. This paper argues that in order to explain a firm superior performance, it is not sufficient to look at the endowment of strategic resources in a given moment of time; it is instead required to investigate the dynamics of company strategic r…
Modelling of Water Supply Costs
2017
Water supply tariffs setting is a labour intensive regulatory procedure; currently number of informative and procedural shortages and problems exist. The aim of the current research is improvement of methodology for determination of the substantiated costs for provision of water services. A working hypothesis was advanced to modernize the methodology: the specific costs (/m3) required for the provision of water services in a specific region is a variable multi-parameter function of key performance indicators. There is preferred a benchmark modelling procedure, which is based on the factual cases (declared indicators of water utilities) and synthesis of the general regularity. The model is d…
Control and Trust in Local School Governance
2014
External school inspection and state supervision represent key instruments in many European countries for improving the quality of education. Although some countries, such as England, France, and the Netherlands, have a long tradition of school inspectorates, other countries such as Sweden only recently reintroduced a school inspection system (Johansson O, Holmgren M, Nihlfors E, Moos L, Skedsmo G, Paulsen JM, Risku M, Local Decisions under Central Watch – a new Nordic quality assurance system. In: Moos L (ed) Transnational influences on values and practices in Nordic educational leadership – is there a Nordic model? Springer, Dordrecht, 2013). In Denmark, the relationship between the state…