Search results for "profit"
showing 10 items of 406 documents
An overview about fashion retailing sector: UK versus Spain
2012
Within the international context, fashion retailers have suffered the most in the economic downturn in the last years. Nevertheless, the historically high-margin fashion sectors composite net profit margin was still the highest of all the product groups. Based on the importance of fashion retail sector for the international economy in general, this paper examines the international retailing situation showing sales data between most important retailers around the world in general and Europe in particular. Specifically, this paper offers an overview on fashion retailing sector in the international context in order to study the position of this sector in the international crisis context. Due t…
Does Capital Structure Influence Company Profitability?
2017
Abstract Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system. The main objective of the paper is to analyze the structure of balance sheet and to identify some optimal levels in order to increase company profitability. The DuPont returns like ROA (return on assets) and ROE (return on equity) will be used to measure the company profitability, while the debt-to-equity ratio will be used as a measure (reflection) of capital structure. The samples consist on the most profitable non-financial compa…
Intellectual capital reporting in the non-profit sector. A case study analysis
2013
The article focuses on the analysis of external ICR practices in the non-profit sector, exploring why and how a NPO reports its IC.In detail, the paper focuses on the ICRs of an Italian non-profit organization (NPO), theANPAS Piemonte, a branch of ANPAS (Associazione Nazionale Pubbliche Assistenze), the largest volunteer federation of associations providing public interest services in Italy.In studying ANPAS Piemonte ICR practices, the authors briefly describe the changes which have taken place in the public and NP sector environments, as these provide the macro contextual factors within which ANPAS Piemonte formulates its ICR strategy. The authors selected ANPAS Piemonte as it is, to the b…
Le aziende non profit tra approcci generalisti e specialisti. Per una sistematica dei livelli di definizione e classificazione
2009
Il report del capitale intellettuale nel settore non profit: esperienze a confronto
2010
Il contributo si interroga sulla possibilità, da parte degli stakeholder di un’organizzazione, di capire il processo di creazione del valore dalla lettura del suo report del CI. La research question (RQ) al centro del paper è pertanto la seguente :RQ I modelli evoluti di report del CI riescono ad evidenziare il ruolo giocato dagli intangibili nel processo di creazione del valore aziendale?L’approccio metodologico seguito nel paper per rispondere alla RQ è quello di un confronto sistematico tra due report del CI di due differenti organizzazioni, uno appartenente ai modelli pionieristici di rendicontazione del CI, l’altro ai modelli evoluti, dal momento che, nella realtà, modelli pionieristic…
Analisi economico-agrarie della filiera agrumicola e strategie di valorizzazione: arance bionde e mandarini
2013
La Sicilia rappresenta la prima regione italiana per investimenti agrumicoli ed in particolare di arance e mandarini. Nel presente lavoro si è analizzata la redditività e la competitività della filiera dell’arancia bionda di Ribera e quella del mandarino tardivo di Ciaculli. L’analisi economica, realizzata attraverso la determinazione della redditività della coltivazione e la determinazione dei successivi costi di condizionamento, ha messo in luce una situazione di debolezza strutturale sia per l’arancia che per il mandarino. L’analisi SWOT riferita ad entrambe le filiere ha permesso di evidenziare i punti di forza e di debolezza che attualmente caratterizzano le due realtà produttive nonch…
Zakres informacyjny uproszczonego sprawozdania finansowego jednostki małej
2015
W związku z implementacją zapisów nowej dyrektywy rachunkowości celem artykułu jest prezentacja zmian wprowadzonych w nowelizacji ustawy o rachunkowości z dnia 23 września 2015 r. Autorka określa ich wpływ na zakres informacyjny uproszczonego sprawozdania finansowego jednostki małej. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy treści regulacji prawnych (krajowych i międzynarodowych) oraz metody porównań i wnioskowania. Nowelizacja ustawy o rachunkowości, wprowadzona w życie 23 września 2015 r., w myśl implementacji dyrektywy 2013/34/UE, ma na celu poprawę warunków wykonywania działalności gospodarczej oraz zniesienie bądź zminimalizowanie barier hamujących…
La rappresentazione delle risorse per il controllo di razionalità nelle aziende non profit di erogazione
2007
Ethical Versus Conventional Banking: A Case Study
2018
The 2008 financial crisis has changed the structure of banking, generating public distrust in the conventional financial system. An alternative has emerged as a result of this lack of confidence. This alternative is known as ethical banking. A growing number of investors, asset managers, and financial intermediaries have incorporated sustainability considerations into their business practices. This paper discusses the origins of ethical banking and describes its primary characteristics. The goal is to determine whether ethical banking can be as profitable as conventional banking despite only investing in projects based on social values. A comparative analysis is performed to identify differ…
Finnish dairy farmers’ perceptions of justice in the transition to carbon-neutral farming
2022
Highlights • Finnish dairy farmers' perceptions of issues with carbon neutrality were examined. • Concerns include farming profitability, farmer blaming, and use of peatlands. • Public policy guidance is needed for carbon-neutral, sustainable agriculture. Environmental and political debate concerning the role of agriculture in sustainability has long been on the agenda. However, owing to climate change, an analysis of the transition to a low-carbon society must also be considered from the perspective of justice. Dairy farming, in particular, faces pressure in this context, when contemplating changing consumer behaviors and reduction in the carbon footprint of dairy products. Accordingly, ma…