Search results for "creation"
showing 10 items of 704 documents
How Performant Are the Premium Companies Listed on BSE? A Financial Performance Analysis from a Value Creation Perspective
2018
In order to analyze the potential of listed companies, the scientific literature suggests modern indicators that are built using value creation concepts. The attention of specialists, both theoreticians and practitioners, is directed towards the approach of company’s performance based on the created value. Traditional management based on analyzing and interpreting accounting data from financial statements has proved a reduced capacity to evaluate and express in a clear and precise manner the real performances of companies. Over time, the financial ratios used to quantify the value created by companies as expression of their performance were in multiple forms, becoming more and more comprehe…
Reaccionan Completamente los Precios ante un Anuncio de Adquisiciin? Evidencia en el Mercado de Control de Empresas Espaaol (Do Prices Fully React to…
2013
This note examines whether prices fully reflect value creation or destruction at the time of the acquisition announcement when samples are split into listed and unlisted target firms as previous international results are ambiguous about this subject. We find that the Spanish market fully react to the acquisition announcement (showing value creation only for unlisted target firms acquisitions), except for the smallest bidders of public targets since we find significant positive abnormal returns for a 24-month post-acquisition window when event portfolio returns are computed equally-weighted but insignificant abnormal returns when value-weighted returns are computed. This evidence is consiste…
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…
Co‐parenting through subsidiaries: A model of value creation in the multinational firm
2017
Research summary We analyze a novel way to configure and manage multinational networks and propose a model of "co-parenting", characterized by the sharing of parenting roles and distribution of responsibilities between two units. We develop our argument around the notion of the springboard subsidiary, an operating subsidiary which assumes headquarters’ functions since it shares greater institutional closeness with both the headquarters’ country as well as with the host region. Based upon qualitative data, our inductive model revolves around three stages: establishment, consolidation and maturity, each of which reflects distinct roles and loci of decision making among the three actors involv…
Online value creation in small service businesses: the importance of experience valence and personal values
2012
Perceived value is of great interest in current marketing research. However, in the area of Internet as a shopping channel of small businesses, there has been little analysis of customer perceived value and its determinants. This paper examines two little analysed aspects of value creation, experience valence and personal values. The analysis of data from a survey of tourism service purchase shows that experience valence, in terms of relevant information, ease of use and customer service, clearly influences perceived value after the online shopping experience. In contrast, only personal values of sense of security and sense of accomplishment influence perceived value.
Retorica dello spazio: il caso della street art
2014
La street art è un fenomeno capillare che si dispiega negli spazi urbani con stili e forme diverse. L’intervento prende in esame alcune operazioni artistiche analizzando le strategie retoriche utilizzate. Ricorrendo a diversi regimi di visibilità e utilizzando l’apostrofe, l’iperbole o ancora il camouflage gli artisti creano narrazioni imprevedibili e sollecitano continuamente l’attenzione del fruitore. Gli interventi di street art possono così considerarsi come campi di manovra che instaurano nello spazio urbano conflitti, sfide o complicità con i fruitori e in tal senso si rivela opportuno soffermarsi sui casi di riscrittura o di cancellazione delle opere.
Portmanteau Word-Play for Vocabulary Enhancement with Humanoid Robot Support
2018
Word-play is as powerful learning and motivation tool often used by educators for teaching the ability of reading, which is a complex activity. In this paper, we introduce a system that exploits a Pepper humanoid robot acting as a playfellow in a word-play game based on portmanteau words. The robot shows the ability to play with children using a conversation engine, a portmanteau creation engine, and a definition engine. In this manner, Pepper can integrate itself within a group of kids, and it can support a teacher in her activities. The humanoid can be involved in a word-based round-game in which it can play the role of either answerer or generator of new words.
Seis hitos en la creation y el desarollo de la intelligencia territorial
2012
International audience
La démographie chinoise en mutation
2009
International audience; Avec une population estimée par l'ONU à 1335 millions d'habitants en juillet 2009, soit 19,6 % de la population mondiale, la Chine est le pays le plus peuplé du monde devant l'Inde (1175 millions) et les États-Unis (309 millions). Sa population est 10 fois celle du Japon, 20 fois celle de la France. Le président Jiang Zemin avait déclaré en octobre 1999, lors du cinquantenaire de la Révolution Communiste que " le problème nº 1 de la Chine est le contrôle de la croissance de population ". Si la masse de population a pu apparaître comme un atout à l'époque maoïste, elle est perçue aujourd'hui tant comme une contrainte (logement, alimentation, emploi) que comme un argum…
Sean O'Faolain's Creative Marginality
2001
International audience