Search results for "profit"
showing 10 items of 406 documents
PROFITABILITY A SUBSYSTEM WITHIN THE GENERAL SYSTEM OF ECONOMIC EFFICIENCY FOR AGRICULTURAL EXPLOITATIONS
2013
Under market economy conditions purchasing profitability represents a rule for each and every market player. It represents an essential condition of the existence of economic units. Survival of the enterprise and assuring its profitability are “the first concerns of every skilled leader. They are valid in each and every moment, right from the enterprises foundation. Thus profitability is a tool for decision making regarding internal administration of the economic unit, as well as in relation to external partners. It is the synthetic expression of results of any nature, an index for decision making and entity behaviour.
PROFIT – THE ABSOLUTE EXPRESSION OF PROFITABILITY
2013
Profitability of an economic unit is expressed through a system of indicators, because "no index or economic category can reflect the total, perfect, complex reality of economic phenomena or processes. Each expresses a side of concrete, essential details (indexes), but a full one (economic category). This system of indexes for profitability is characterized by a higher degree of consolidation, of reflection of the economic-financial results. They must be correlated to the other indexes of economic efficiency from the various subsystems that constitute the factors which determine the actual amount of profit and the rate of return. Each indicator has a certain form of expression according to …
Drivers of Competitiveness in European High-Tech Industries
2019
Our paper builds on the importance of high-tech manufacturing and knowledge-intensive services as significant competitiveness and economic growth drivers in the European Union and offers a fresh approach of the study on the competitiveness of secondary and tertiary high-tech industries across EU member states. Our analysis covers the 2008–2015 period and includes twelve old and new EU members. We opt for a balanced panel data approach in OLS and ARIMA frameworks to investigate the competitiveness of high-technology industries in the EU with the aim of uncovering the nature of the main explanatory factors behind their performance. Our results show that the number of persons employed and the …
Competitiveness and Sustainability in tourist firms and destinations
2020
Tourism is a major activity in the global economy, not only in terms of its economic impact but also its social and environmental implications. The management practices and processes adopted by tourist companies and destinations are very heterogeneous and have variable impacts on the triple-bottom-line sustainability (people, profit, planet) of the ecosystem. However, there is still only limited available knowledge about the value of different practices for promoting both sustainable development and greater competitiveness. This Special Issue includes papers that present new ideas, theories, advancements, experiences, evidence or methodologies that support the convergence of economic, socia…
The sustainability report in the the NPOs. An innovative model
2014
The growing attention toward sustainability report pushed companies, private and public as well, to adopt instruments able to rate sustainability and environmental impact. Many tools can be used to evaluate social communication but the sustainability report is the most complete to explore, measure, understand and communicate the results under this aspect. Through the sustainability report is possible to supply a balanced vision of the sustainability performance of an organization and to understand all the positive and negative effects generated running the activity. To report the activity NPOs as well, has to disclose results and their connection with the surrounding community as social, en…
How does the age structure of worker flows affect firm performance?
2016
We develop a method for decomposing firm performance to impacts coming from the inflows and outflows of workers and apply it to study whether older workers are costly to firms. Our estimation equations are derived from a variant of the decomposition methods frequently used for measuring micro-level sources of industry productivity growth. By using comprehensive linked employer–employee data, we study the productivity and wage effects, and hence the profitability effects, of the hiring and separation of younger and older workers. The evidence shows that the separations of older workers are profitable to firms, especially in the manufacturing ICT-industries. To account for the correlation of …
Valutazione e personalizzazione a scuola: le prove oggettive di profitto
2022
La scelta delle modalità e degli strumenti di valutazione da impiegare con i propri allievi, in base a ciò che si vuole valutare e al perché, è uno dei compiti didattici dell’insegnante, la gamma di scelta è ampia; in questo intervento ci soffermeremo su alcuni aspetti connessi alla scelta e all’impiego di un tipo di prove per la valutazione del grado di conseguimento degli obiettivi di apprendimento previsti al termine di un’attività didattica, esse sono comunemente denominate prove oggettive di profitto volendo così sottolineare l’intento di ridurre il più possibile la soggettività dell’insegnante quando valuta i suoi alunni. The choice of assessment methods and tools to be used with your…
Per Luigi. Annotazioni su "Folklore e profitto"
2022
Folklore e profitto. Tecniche di distruzione di una cultura (1973) di Luigi Lombardi Satriani costituisce una preziosa testimonianza di una fase trasformativa della società e della cultura italiane le cui tracce restano ben visibili. Il saggio cerca di sottolineare come questo lavoro di Lombardi Satriani costituisca una lucida e disincantata analisi di come la cultura folklorica, gramscianamente intesa come cultura delle classi subalterne, venisse, all’indomani del ’68 e per tutti gli anni Settanta, accolta, manipolata, smembrata secondo le sensibilità, le esigenze e gli interessi tanto dai giovani figli delle classi egemoni quanto dalla borghesia intellettuale politicamente impegnata e, es…
La caída de las cajas de ahorros españolas. Cuestión de rentabilidad, tamaño y estructura de propiedad=The Fall of Spanish Savings Banks. Question of…
2012
En España entre 2010 y 2011 se ha producido una gran restructuración financiera, que ha llevado a la práctica desa-parición de las Cajas de Ahorros mediante fusiones y posterior cambio de estructura de la propiedad convirtiéndose en bancos. Esta gran restructuración ha sido promovida por el Banco de España, como salida para que las entidades financieras subsistieran a la crisis que les afectaba. Este trabajo analiza los bancos y cajas del sistema financiero español durante los cuatro años previos al comienzo de la reestructuración financiera del 2010. El objetivo es comprobar si existen diferencias en cuanto a rentabilidad por causas de tamaño y tipo de gobierno de la entidad (cajas de ahor…
Study on the financial performance of companies operating in the pharmaceutical industry in romania
2016
Abstract The study aims at determining the financial performance of companies in the pharmaceutical industry between 2009 and 2014 by means of the indicator of the financial return rate, using multiple linear regressions as research method. By analysing the evolution of the share of companies in the pharmaceutical industry based on the trend of the financial rate of return, we can estimate that the number of entities that resort to supporting the financial activities from loans and liabilities is growing in the period under analysis. This is due mainly to the liquidity crisis faced by entities, as a result of the high recovery duration of debts. Also, using the multiple linear regression we…