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نتیجه جستجو - Profitability

تعداد مقالات یافته شده: 11
ردیف عنوان نوع
1 Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting
تصمیم گیری های بهتر را با استفاده از بهینه سازی ریاضی به هزینه حسابداری: یک رویکرد پیشرفته به حسابداری حاشیه کمک چند سطح-2021
The purpose of multi-level contribution margin accounting in cost accounting is to analyze the profitability of products and organizational entities with appropriate allocation of fixed costs and to provide relevant information for short-term, medium- and longer-term decisions. However, the conventional framework of multi-level contribution margin accounting does not usually incorporate a mathematical optimization method that simultaneously integrates variable and fixed costs to determine the best possible product mix within hierarchically structured organizations. This may be surprising in that operations research provides an optimization model in the form of the fixed-charge problem (FCP) that takes into account not only variable costs but also fixed costs of the activities to be planned. This paper links the two approaches by expanding the FCP to a multi-level fixed-charge problem (MLFCP), which maps the hierarchical decomposition of fixed costs in accordance with multi-level contribution margin accounting. In this way, previously hidden optimization potentials can be made visible within the framework of multi-level contribution margin accounting. Applying the linkage to a case study illustrates that the original assessment of profitability gained on the sole basis of a multi-level contribution margin calculation might turn out to be inappropriate or even inverted as soon as mathematical optimization is utilized: products, divisions, and other reference objects for fixed cost allocation, which at first glance seem to be profitable (or unprofitable) might be revealed as actually unprofitable (or profitable), when the multi-level contribution margin calculation is linked to the MLFCP. Furthermore, the proposed concept facilitates assessment of the costs of an increasing variant diversity, which also demonstrates that common rules on how to interpret a multi-level contribution margin calculation may have to be revised in some cases from the viewpoint of optimization. Finally, the impact of changes in the fixed cost structure and other parameters is tested via sensitivity analyses and stochastic optimization.
keywords: حسابداری هزینه | حد مشارکت، محدوده مشارکت | هزینه های ثابت | نرم افزار | مخلوط محصول | تصمیم گیری | تحقیق در عملیات | مشکل ثابت شارژ | مشکل چند سطح قابل شارژ | بهینه سازی | برنامه نویسی صحیح | تجزیه و تحلیل میزان حساسیت | بهینه سازی تصادفی | صفحه گسترده | مطالعه موردی | Cost accounting | Contribution margin | Fixed costs | Profitability | Product mix | Decision making | Operations research | Fixed-charge problem | Multi-level fixed-charge problem | Optimization | Integer programming | Sensitivity analysis | Stochastic optimization | Spreadsheet | Case study
مقاله انگلیسی
2 Experimental and feasibility study of spent coffee grounds upscaling via pyrolysis towards proposing an eco-social innovation circular economy solution
مطالعه تجربی و امکان سنجی قهوه مصرفی که از طریق تجزیه در اثر تجزیه در اثر تجزیه در اثر تجزیه در اثر تجزیه در اثر تجزیه در اثر تجزیه در اثر استفاده از تجزیه در اثر تجزیه و تحلیل مواد شیمیایی ، به منظور ارائه یک راه حل اقتصاد دایره ای نوآوری اقتصادی - اجتماعی-2020
There is a need for eco-social business models in the food waste sector that are more cascading and circular- based, while having economic, environmental and social benefits. The aim of this study is to bring insights and data of spent coffee grounds large-scale slow pyrolysis, to seize new opportunities for eco-innovative solutions in the circular economy, by identifying upcycling opportunities for resource recovery of this waste. First, an experimental study was conducted, and a set of pyrolysis experiments were carried out at a temperature range from 450 to 750 °C, with a heating rate of 50°/s, under helium atmosphere, to explore the products yields and the best process conditions. Second, an economic study was conducted for a standalone pyrolysis plant fueled with the spent coffee grounds streams from coffee shops of a city with 150,000 inhabitants, in central Greece, aiming at the cost and the profitability of the endeavor estimation. The calculations were based on the features of a slow pyrolysis rotary kiln technology designed at Aristotle University, and co-developed with an Irish company, under the funding of an EU LIFE+ project. For an estimated capacity of 2566 t/yr of SCG, the revenue of the endeavor was calculated at 47€/t of SCG. The economic indicators ROI and POT (ROI = 0.24, POT = 2.6), are very Abbreviations: CE, circular economy; FL, food loss; FW, food waste; HHV, higher heating value; LHV, lower heating value; POT, payout time; ROI, return on investment; SCG, spent coffee ground; GC, gas chromatograph.⁎ Corresponding author. E-mail address: azampani@auth.gr (A. Zabaniotou).https://doi.org/10.1016/j.scitotenv.2020.137316 0048-9697/© 2020 Elsevier B.V. All rights reserved. positive, suggesting pyrolysis of SCG as an efficient circular economy management solution, providing an eco- social innovation business in the coffee shop industry, engaging also consumers in the circular economy.‌© 2020 Elsevier B.V. All rights reserved.
Keywords: Circular economy | Food wastes | Spent coffee grounds (SCG) | Pyrolysis: Economic study | Eco-social innovation
مقاله انگلیسی
3 Towards a new model to understand quality in collaborative consumption services
به سمت یک مدل جدید برای درک کیفیت در خدمات مصرف مشارکتی-2020
The collaborative consumption industry, which is based on the idea of providing more sustainable uses for resources, has experienced high growth rates since it was introduced a few years ago. As an alter- native to traditional businesses, some of the management models that apply to regular companies must be reviewed and adapted for collaborative consumption organisations. However, none of the existing conceptual quality management models has been adapted to suit the particularities of this new kind of service. The goal of the present study is to introduce a model to conceptualise how quality is perceived and managed in the collaborative consumption setting. The proposed model is based on the Service Quality GAP Model designed by Parasuraman and his team in the 1980s.The new model contributes with two novelties that enable its updating and adaptation to this particular collaborative consumption setting: (i) its cyclical shape, and (ii) including the interactions between the consumer and the peer service provider, and those that occur between the consumer and the digital platform. Service quality has been proven to have a relevant impact on overall business performance, client satisfaction, loyalty and profitability. This new model will be a useful contribution for both academics and managers in collaborative consumption companies.© 2020 Elsevier Ltd. All rights reserved.
Keywords: Service quality model | Perceived service quality | Collaborative consumption | New business model
مقاله انگلیسی
4 A comparative analysis of the UK and Italian small businesses using Generalised Extreme Value models
تجزیه و تحلیل مقایسه ای از کسب و کارهای کوچک بریتانیا و ایتالیایی با استفاده از مدل کلی ارزش افراطی-2016
Article history:Received 23 January 2014Accepted 28 July 2015Available online 10 August 2015Keywords:Decision support systems Risk analysisCredit scoringSmall and Medium Sized Enterprises Default predictionThis paper presents a cross-country comparison of significant predictors of small business failure between Italy and the UK. Financial measures of profitability, leverage, coverage, liquidity, scale and non-financial in- formation are explored, some commonalities and differences are highlighted. Several models are considered, starting with the logistic regression which is a standard approach in credit risk modelling. Some important improvements are investigated. Generalised Extreme Value (GEV) regression is applied in contrast to the lo- gistic regression in order to produce more conservative estimates of default probability. The assumption of non-linearity is relaxed through application of BGEVA, non-parametric additive model based on the GEV link function. Two methods of handling missing values are compared: multiple imputation and Weights of Evi- dence (WoE) transformation. The results suggest that the best predictive performance is obtained by BGEVA, thus implying the necessity of taking into account the low volume of defaults and non-linear patterns when modelling SME performance. WoE for the majority of models considered show better prediction as compared to multiple imputation, suggesting that missing values could be informative.© 2015 Elsevier B.V. and Association of European Operational Research Societies (EURO) within the International Federation of Operational Research Societies (IFORS). All rights reserved.
Keywords: Decision support systems | Risk analysis | Credit scoring | Small and Medium Sized Enterprises | Default prediction
مقاله انگلیسی
5 CSR related management practices and firm performance: An empirical analysis of the quantity–quality trade-off on French data
شیوه های مدیریت مرتبط با CSR و عملکرد شرکت: تجزیه و تحلیل تجربی مقدار با کیفیت تجارت کردن بر روی داده های فرانسوی-2016
This paper analyzes how different combinations of Corporate Social Responsibility (CSR) dimensions affect corporate economic performance. We use various dimensions of CSR to examine whether firms rely on different combinations of CSR, in terms of quality versus quantity of CSR practices. Our empirical analysis based on an original database including 10,293 French firms shows that different CSR dimensions in isolation impact positively firms’ profits but their effect in term on intensity varies among CSR dimensions. Moreover, the findings on the qualitative CSR measure, based on interaction between its dimensions, show that the substitutability of these dimensions is highly significant for firm performance. However, in terms of the intensity, those interactions produce differential effects. Actually, asking whether a firm starting with a certain configuration cannot perform better by adding or removing some dimension(s) we found that only one configuration fulfills this requirement: green and HR. The interpretation is that when a firm starts with this configuration then it is better not to move to another configuration. In all other configurations, firms can always improve their profits either by adding or removing some dimensions. Finally, the profitability of CSR investments in French firms seems to rely on a specific qualitative mix of different CSR dimensions rather than a pure quantitative approach accumulating practices without designing a consistent set of interactions among them.& 2014 Elsevier B.V. All rights reserved.
Keywords:Corporate social responsibility | Firm performance | Substitutability | Complementarity | Trade-off | Simultaneous equations models
مقاله انگلیسی
6 Examining the influence of organizational capability in innovative business operations and the mediation of profitability on customer satisfaction: An application in intermodal transport operators in Taiwan
بررسی تاثیر قابلیت سازمانی در عملیات کسب و کار نوآورانه و میانجی گری از سودآوری بر روی رضایت مشتری: یک برنامه در حمل و نقل چند وجهی در اپراتورهای تایوان-2016
Implementation of business model innovation to meet customer needs and market requirements is closely linked with organizational capability. However, the literature remains unclear about the influence of different categories of organizational capability on performance outcomes. While organiza- tional capability enhancement may generate higher revenues, it may also incur higher operating costs. As profitability comprises both cost and revenue components, it is imperative that profitability be taken into consideration in exploring the relationship between organizational capability and customer satisfaction. Using empirical data collected from intermodal transport operators in Taiwan, the relation- ship between organizational capability and customer satisfaction as well as the mediating role of profitability in this relationship is examined. Our findings suggest that organizational capability is positively associated with firm profitability and customer satisfaction. The findings suggest that profitability mediates the relationship between organization capability and customer satisfaction.& 2015 Elsevier B.V. All rights reserved.
Keywords: Intermodal transport operators | Organizational capability | Profitability | Customer satisfaction
مقاله انگلیسی
7 Data mining framework based on rough set theory to improve location selection decisions: A case study of a restaurant chain
چارچوب استخراج داده ها بر اساس تئوری مجموعه سخت به منظور بهبود تصمیم گیری انتخاب محل: مطالعه موردی از یک رستوران زنجیره ای-2016
Location selection plays a crucial role in the retail and service industries. A comprehensive location selection model and appropriate analytical technique can improve the quality of location decisions, attracting more customers and substantially impacting market share and profitability. This study developed a data mining framework based on rough set theory (RST) to support location selection de- cisions. The proposed framework consists of four stages: (1) problem definition and data collection; (2) RST analysis; (3) rule validation; and (4) knowledge extraction and usage. An empirical study focused on a restaurant chain to demonstrate the validity of the proposed approach. Twenty location variables relevant to five location aspects were examined, and the results indicated that latent knowledge can be identified to support location selection decisions.© 2015 Elsevier Ltd. All rights reserved.
Location selection | Data mining | Rough set theory
مقاله انگلیسی
8 Effects of wood harvesting and utilisation policies on the carbon balance of forestry under changing climate: a Finnish case study
اثر برداشت چوب و استفاده سیاست ها fv v,d تعادل کربن جنگلداری تحت تغییر آب و هوا: یک مطالعه موردی فنلاندی-2016
We studied the effects of different wood harvesting and utilisation policies on the carbon balance and economic profitability of forestry under the current and changing climate (A1B climate scenario). Sixty-year carbon balance was calculated for two Finnish boreal case study areas, one dominated by Scots pine and the other by Norway spruce. Carbon balance included changes in the carbon pools of living forest biomass (above- and below- ground), dead organic matter and wood products, as well as carbon releases from harvesting, transporting and manufacturing. Substitution effects of using biofuel instead of fossil-fuels were also taken into account. Business-as-usual (baseline) management policy (even-aged forestry: thinning from below, harvesting timber for wood-based products from thinning and final felling) and five other management policies were applied by changing the timing and type of thinning and the utilisation of harvested trees. Net present value (NPV, 2%) and carbon balance were maximised with even-flow net income constraints. In both case study areas, postponing the thinning of young stands and using thinning from above improved carbon balance and NPV. The use of pulp- wood, logging residues and stumps as biofuel also increased carbon balance. Climate warming improved carbon balance and NPV when harvests were not increased from those under the current climate.© 2015 Elsevier B.V. All rights reserved.
Keywords: Biofuel | Carbon sequestration | Net present value | Forest management | Energy biomass
مقاله انگلیسی
9 Exploring the current status and key determinants of corporate disclosure on climate change: Evidence from the Greek business sector
بررسی وضعیت فعلی و عوامل اصلی افشای شرکت های بزرگ در تغییر آب و هوا: شواهدی از بخش کسب و کار یونانی-2016
An increasing number of large corporations around the world engage in accounting for and reporting on their plans and measures towards climate change mitigation, as part of their environmental responsibility agenda. Using a disclosure index, this study contributes to the discussion of enhancing climate change corporate disclosures and informs the limited research assessing such information provision by companies operating in countries of the Southeastern European region. It explores the status of the disclosure practices of the largest 100 firms operating in Greece with respect to the pivotal issue of climate change mitigation and sheds light on determinants that drive domestic companies to publicly disclose such information. The analysis suggests that only a small group of leading Greek companies appears to endorse a climate change discourse as an instrument of empowering stakeholders’ decision-making. Relying on ordered logit regression specifications, we find that subscription to externally-developed voluntary initiatives, international presence well as operating in environmentally sensitive sectors, are significant variables that positively affect climate change disclosure. In contrast, size has a positive yet negligible effect while sector, profitability and type of ownership seem to have no significant influence.© 2015 Elsevier Ltd. All rights reserved.
Keywords: Climate change | Corporate disclosure | Voluntary disclosure determinants | Content analysis | Greece
مقاله انگلیسی
10 Comparison of support policies for residential photovoltaic systems in the major EU markets through investment profitability
مقایسه اثر سیاست های حمایت از سیستم های فتوولتائیک مسکونی در بازارهای عمده اتحادیه اروپا از طریق سرمایه گذاری سودآوری-2016
In this paper a comprehensive evaluation of the support policy for photovoltaic installations in the residential sector of the major European markets (Flanders (Belgium), Germany, Italy, Spain and France) is carried out. To this end, the economic viability of a household investment in a photovoltaic installation is studied, employing a model based on the discounted cash flows of the installation over its lifetime. The results indicate that Italy's support system has been the most profitable out of the countries studied since 2010. In general, under current support policies, residential installations are still profitable in most cases, despite decreasing support levels, except for Spain. Furthermore, the paper demonstrates that self- consumption can significantly increase profits, especially in Spain and Germany. However, Flanders' policy has no effect on levels of self-consumption. Finally, a comparison of past and present policies shows the varying levels of success countries have enjoyed in keeping the profitability of investments stable over the years, depending on the efficiency of their support policy. Germany's support system might be considered the most balanced one over the last five years.© 2015 Elsevier Ltd. All rights reserved.
Comparison | support policies |residential photovoltaic systems | the major EU markets | investment | profitability
مقاله انگلیسی
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