Search results for "profit"
showing 10 items of 406 documents
Intellectual capital reporting: A knowledge tool to coordinate a group of regional non-profit organisations
2017
Whilst many organizations worldwide have stopped disclosing Intellectual Capital (IC), to the best of our knowledge, the only longstanding NPO still measuring, managing and reporting its IC is a large Italian non-profit organization (NPO), ANPAS Piemonte. The main aim of the article is thus to investigate the reasons why ANPAS Piemonte continues to deal with IC, to examine the determinants of this choice, the costs and the benefits management gets from IC measurement, management and reporting. In other words, the paper aims to explore the intellectual capital (IC) reporting process from an internal, managerial point of view. The paper employ a case study methodology to address its aim, and …
Cost-benefit analysis: A comparison between conventional and organic olive growing in the Mediterranean Area
2015
The conversion from conventional to organic management of olive growing has many benefits, such as increase of biodiversity, reduction of soil erosion and lower environmental impact. Since olive represents a main crop in the Mediterranean area, from a social, economic as well as environmental point of view, the aim of this paper has been to determine if the conversion from conventional to organic olive growing can increase the profitability of the farmer in Sicilian farms. Economic analysis has been carried out by means of cost-benefit analysis and financial indicators (NPV, B0/C0, IRR) show that organic growing would allow a better profitability for organic olive farms respect to conventio…
IL BUDGET QUALE STRUMENTO DI GESTIONE DI UN'AZIENDA NON PROFIT
2008
Negli ultimi anni il settore delle aziende non profit ha subito un forte sviluppo per effetto di molteplici fattori, uno dei quali è sicuramente individuabile nella crisi del welfare state, che ha aperto la strada alla creazione di aziende che coadiuvano lo Stato nel fronteggiare gli impegni sociali e suppliscono alle carenze di quest’ultimo nel fornire i servizi richiesti dalla collettività. Tali aziende sono denominate aziende non profit. Con questo termine vengono individuate realtà che operano nei settori più svariati, per citarne alcuni, l’educazione, l’assistenza sanitaria, l’assistenza alle persone bisognose, la cultura, la ricerca. Queste realtà sono accomunate non solamente dall’as…
DEALING WITH RISK IN AGRICULTURE: A CROP LEVEL ANALYSIS AND MANAGEMENT PROPOSAL FOR ITALIAN FARMS
2020
Risk management plays a critical role in agriculture, which is particularly exposed to multiple and heterogeneous risk factors. In addition to the traditional basic risks that generally characterize any business venture, agriculture faces external factors, generally difficult to control and with a strong impact on farm profitability. These are firstly environmental (pests and diseases) and climatic conditions that affect the quantity and quality of agricultural production, but also the structural constraints of the agricultural market, which is characterised by a high degree of supply rigidity, price volatility and inelasticity of demand. This leads to the need to implement risk management …
IL BILANCIO DEL CAPITALE INTELLETTUALE NEL SETTORE NON PROFIT: IL CASO ANPAS PIEMONTE
2007
Scopo dell'articolo è presentare lo stato dell'arte della diffusione del capitale intellettuale nel settore non profit, attraverso lo studio di ricerche nazionali ed internazionali aventi ad oggetto l'analisi degli intangibili nel terzo settore mediante l'analisi di un bilancio intellettuale i un'azienda non-profit, l'ANPAS Piemonte per il triennio 2004-2006 The main aim of the article is to investigate the state-of-the-art of the diffusion of intellecctual capital in the non profit sector, by analyzing national and international empirical researches and investigating the Intellectual Capital reports of an Italian nonprofit organization, Anpas Piemonte for the three year period 2004-2006
LE AZIENDE NON PROFIT UN'ESAME DEGLI STRUMENTI DI CONTROLLO DI GESTIONE
2007
Il terzo settore ha vissuto un profondo processo di cambiamento per effetto del vertiginoso incremento del numero di organizzazioni no profit operanti sul mercato verificatosi negli ultimi decenni. Ciò è stato determinato prevalentemente dalla crisi del sistema welfare-state, per effetto della quale le imprese no profit hanno costituito per lo stato una valida alternativa a cui delegare numerosi servizi offerti ai cittadini. Questa situazione ha reso necessario, da parte delle aziende del terzo settore, spesso strutturate e gestite in modo elementare, l’utilizzo di strutture organizzative e di strumenti di gestione aziendale tipici delle aziende for profit.Il management del settore no profi…
Evaluation of Small Vase and Y-trellis Orchard Systems for Peach and Nectarine Production in Mediterranean Regions
2015
Two peach planting systems, Small Vase (SV) and Y-trellis (Y), were evaluated and compared in the Mediterranean settings of Southern Italy. The two orchards were located next to each other on relatively uniform soil and terrain, and the observations included two peach (âRich Mayâ and âSummer Richâ) and two nectarine (âBig Bangâ and âNectarossâ) cultivars. In the SV system, trees were spaced at 4.5 A 2.5 m (888 trees/ha), whereas in the Y system, trees were spaced at 5.5 A 2 m (909 trees/ha) and no canopy gap was left between rows. Yield per tree; fruit size grade; unit price of sold peaches for each size grade; materials, labor and associated costs for cultural management;…
OFN Capital Budgeting Under Uncertainty and Risk
2017
The aim of this chapter is to propose a new approach to incorporating uncertainty into capital budgeting. The chapter presents methods that can be used by an investor when the decision maker wants to be able to make an investment decision where there are alternative investment projects. This kind of problem is undertaken under the conditions of uncertainty and risk using Ordered Fuzzy Numbers (OFN). The starting point is the concept of Ordered Fuzzy Numbers. The chapter illustrates the implementation of the proposed approach with an example where two alternative investment projects are analyzed. The authors present the capital budgeting problem using a numerical example. The described metho…
Microfinance
2013
This chapter gives the reader an introduction to microfinance and reports how the industry has moved from generally being praised to increasingly being criticized. Particularly, the chapter addresses the concern that microfinance institutions chase profits and are moving away from the poor-customer segments. The authors' findings indicate that rather than being an industry with high profits, the industry struggles with high costs and low earnings. They also find that the focus on serving poor customers did not change over time. Thus, the ‘mission drift’ claim cannot be confirmed.
Priority Based Coordinated Electric Vehicle Charging System for Heterogeneous Traffic
2020
Despite the environmental and health merits associated with Electric vehicles (EVs), a massive deployment of EVs tends to create new technical and economic challenges for power systems. This is being addressed with different coordinated charging schemes where the charging coordination is distributed across multiple EVs and/or aggregators based on different objectives. This work analyzes an algorithm which maximize the operational profit of a charging station with a high charging station utilization while adhering all the constraints enforced by the utility grid. And it is analyzed the performance of the coordinated charging scheme which facilitates heterogeneous EV users whose arrival is un…