...INTELLECTUAL CAPITAL OVERVIEW The purpose of the article is to examine the result of intellectual capital towards financial aspects of organizational performance and what it constitutes of its performance indicator. Influence of intellectual capital on Hong Kong stock exchange, Australian financial sector, hotel industry, India pharmaceutical industry and its general impact on firms are discussed in this essay. The most famous methodology used was the value added intellectual coefficient policy, where regression models were made to inspect the association between IC and the corporate financial performance indicator. The results were positive and suggested that IC, was positively connected with success of productions by VAIC methodology. To be precise, structural capital was found to be the main component of IC. INTRODUCTION It has been acknowledged by different scholars that universally the financial sector is converting into knowledge and fact based and the value of financial sector is acquired from intellectual capital than just from physical capital. Although the significance of intellectual capital is repeatedly expanding but companies are confronting measurement difficulties. The growing gap was noticed among market price and the book price of numerous organizations which attracted consideration towards examining the worth absent from records. Various definitions of IC are given by different economist, academics and practitioners. Still not even a single meaning...
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...HCS/490 WEEK 4 INDIVIDUAL PAPER Communication Paper Your name here HCS/490 Date here Instructor’s name here Communication Paper As the health care industry moves its focus on to the Electronic Health Records (EHR) era and the United States moves towards a more patient-centered health care system, Patient Portals offer patients a way to efficiently interact and electronically communicate with their health care providers. A Patient Portal is an online interactive communication tool, where patients log in and have access to their personal health records such as lab and diagnostic testing results. Patients have a personalized way of managing their health information as well as make requests and changes related to their health care. In addition to accessing personal health records, patients can also schedule appointments, request prescription refills, view past visits, and even make changes to their existing plan coverage. This is especially helpful when patients travel out of the country, to another health care facility or when they are referred to another physician, such as a specialist. Patients can control and easily access their own personal medical history to share as they see fit. This also allows patients to feel more at ease when sharing their personal health history with others. Additionally, patients can effectively communicate with staff members about payments, and other non-medically related topics. Patient portals also offer links to useful services...
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...Evaluating the Research Process HCS-465 July 16.2012 Evaluating the Research Process The following paper will address the research process using the article Knowledge and attitude about colon cancer screening among African Americans. The research process consists of nine parts that include; selecting a problem, formulating a hypothesis, reviewing the literature, listing the measures, describing the subjects, constructing a design, constructing and identifying measurement devices, analysis of the data, and generating conclusions (Neutens, Rubinson, 2010). Upon evaluating the research process to the article, the paper will discuss how the literature review is used in the research, what the ethical considerations are for data collection, what the data describes in terms of statistical analyses, whether or not the findings are statistically significant, state if the conclusions match the results of the study and if the conclusion answer the research question in the definition of the problem, explain whether or not the conclusions are appropriate, and detail if there is enough information on the effectiveness of the study. Research process components in the article The first step in the research process is selecting a problem that involves deciding what the research will focus on. Selecting the problem requires research to ask questions and communicate with peers who may also have knowledge of the research topic (Neutens, Rubinson, 2010). The problem selected in the article...
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...Transport policy in 2011: a new direction? RESEARCH PAPER 11/22 2 March 2011 This paper outlines the changes made to transport policy by the Conservative-Liberal Democrat Coalition Government and looks at some of the long term transport challenges the government is likely to face over the course of this Parliament. It complements and updates House of Commons research paper 10/28, Transport policy in 2010: a rough guide. Louise Butcher Matthew Keep Recent Research Papers 11/05 Social Indicators 18.01.11 11/06 Scotland Bill [Bill 115 of 2010-11] 19.01.11 11/07 Estates of Deceased Persons (Forfeiture Rule and Law of 19.01.11 Succession) Bill [Bill 8 of 2010-11] 11/08 Unemployment by Constituency, January 2011 19.01.11 11/09 Fixed-term Parliaments Bill: Commons Stages 21.01.11 11/10 UK Defence and Security Policy: A New Approach? 21.01.11 11/11 Health and Social Care Bill [Bill 132 of 2010-11] 27.01.11 11/12 Economic Indicators, February 2011 01.02.11 11/13 Anonymity (Arrested Persons) Bill [Bill 9 of 2010-11] 02.02.11 11/14 Education Bill [Bill 137 of 2010-11] 03.02.11 11/15 Budget Responsibility and National Audit Bill [HL] 08.02.11 [Bill 143 of 2010-11] 11/16 The Local Government Finance Settlement 2011-13 08.02.11 11/17 Legislation (Territorial Extent) Bill [Bill 10 of 2010-11] 08.02.11 11/18 Wash-up 2010 11.02.11 11/19 Unemployment...
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...ACE2006 Agricultural Economics Guidelines for poster assessment You must decide on a research hypothesis and then extract the data you need to test that hypothesis from the Farm Business Service (FBS) dataset. This dataset contains a large number of variables, including measurements of farm income, farm size, total costs, fixed and variable costs, total revenue, revenue from farming, subsidies, farm diversification and agri-environment payments. It also contains details of farm location, enterprise revenue and variable costs (and gross margins), farm type. It is up to you to decide what data you need to test your research hypothesis. For example, you might wish to examine the economies/diseconomies of scale theory, or you may wish to show how farm business income varies with region and within region by farm type (or size). You may wish to determine which farm types earn what % of total revenue from agri-environment payments or from diversification payments. You could examine the labour used on different farms, and correlate this with a measure of farm income. There are endless possibilities. You are asked to decide on a research hypothesis yourself and to work alone this is individual work so DO NOT work in groups. The poster that you will present your research hypothesis and data analysis is described below, this exercise is assessed and is worth 20% of the module mark. This document contains guidelines for extracting data, and the pro-forma which you...
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...CAPITAL ON FINANCIAL PERFORMANCE - AN EMPERICAL STUDY ON THE INDIAN BANKING SECTOR. Abstract: Purpose: Present study makes an attempt to examine the impact of intellectual capital on financial performance of firms based on a sample consisting of 12 Indian banking companies which constituted the CNX Banking index of NSE during 2012-13. More specifically, it seeks to examine the impact of the IC represented by VAIC and the value added, on corporate financial performance measured by return on assets, earnings per share, and return on equity. Design/methodology/approach: In this study VAIC™ is considered as a key valuation model for measuring the IC performance of Indian Banking Companies. Capital employed, human capital and structural capital are used as components of intellectual capital and return on assets (ROA), return on equity (ROE) and Earning Per Share (EPS) indexes are used as criteria of financial performance. The value of three performance measures i.e. Return on Equity (ROE), Return on Assets (ROA), and Earning Per Share (EPS) are obtained from the annual reports of respective banks, whereas the values of VAIC and Value added are computed using appropriate formula and the ranking is made. The companies having highest value is ranked 1, next highest is ranked as 2, and so on. Next, a bar chart is prepared using the computed values of HCE, SCE, CEE representing various components of intellectual capital efficiency which constitute the VAIC. Lastly for testing the...
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...Disease in the News Paper Phillip Moore HCS/330 3/4/2015 Dr. Talbert Disease in the News Paper Syphilis represents a sexually transmitted disease with a long history of infection, disability and death. The disease starts with a simple chancre and morphs into a contagion that attacks the nervous system. The history of the disease covers continents and spans oceans. Today, the disease exist as a medical footnote and as an unfortunate experiment best forgotten. However, the disease refuses to go away. This paper will examine the return of the disease and the demographic the disease attacks. First, let us learn a little bit about the history of the disease. Syphilis usually transmits sexually through small abrasions found within the mucosal membranes or through the layers of the skin. Syphilis enters the system and flows through the bloodstream to spread throughout the body. People carrying the lesions associated with the onset of syphilis usually transmit the disease (Ho, E. and Lukehart S., 2011). The chances that an exposed person may contract Syphilis is about 30% (Ho E. and Lukehart S., 2011). However the range may extend between 10% - 80%). Before the discovery of penicillin, the cure for syphilis did not exist. Patients with the disease suffered through the various stages of the disease until they died. One famous syphilis victim was the notorious gangster Al Capone. The discovery of penicillin changed the fatal outcome of the syphilis disease....
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...| US | JAPAN | CHINA | GERMANY | NETHERLAND | FRANCE | PROFESSIONALISM | Regulation environment:1. accounting is regulated by private-sector body(FASB), but government underpins the authority of its standards. 2. no legal requirement for the publication of FS3. each state has its own corporate statutes and not rigorously enforced. Reports rendered to local agencies are often unavailable to the public4. only listed companies have compulsory requrirements for FR at the federal level as specified by the SEC. | | | | Regulation environment:1. Dutch accounting presents several interesting paradoxes. The Dutch have relatively permissive statutory accounting and financial reporting requirements but very high professional practice stds. The Netherlands is a code law country, yet accounting is oriented toward fair presentation.2. Accounting and tax separate3. Dutch Civil Code includes 1970 Act of Annual Accounts. True and fair view required. | | STATUTORY CONTROL | | Regulatory environment:1. traditional society with strong cultural and religious roots.2. interdependence in personal and corporate relationships. (Low individualism)3. companies hold equity interest in each other, and often jointly own other firms. Eg. Keiretsu.4. Banks are often part of these industrial groups, there is a high degree of debt finance. Therefore, corporate managers must primary answer to banks and other financial institutions rather than shareholders.5. a strong bureaucratic control over business...
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...PRICING STRATEGY AND PROFITABILITY OF HONEY MARKETING ORGANISATIONS IN THE NORTH WEST PROVINCE OF CAMEROON D. Malaa1* ; G. A. Muluh2 ; F. Kamajou2 1* Institute of Agricultural Research for Development (IRAD), Dschang BP 44 Dschang, West Province, Cameroon Tel 237 777 00 69 email: dorothymalaa@yahoo.co.uk 2 Faculty of Economics and Management University of Dschang Cameroon ABSTRACT This study assessed the efficiency of three honey marketing organisations, which emerged at the advent of market liberalisation, in the Bamenda Central, Belo and Elak- Oku Sub-Divisions in the North West Province of Cameroon. This research addresses the question: are honey marketing organisations efficient in their pricing. Two types of honey (white honey and brown fluid honey) are marketed, and the marketing organisations are judged organised and efficient given the marketing functions have been liberalised with little or no state intervention in the honey sub-sector. Honey marketing organisations are profitable with the return of profit margins to total cost equal to or greater than the minimum interest rate of 18%. Whilst it is recommended that actors or stakeholders in this sector should organise workshops/training sessions in processing and marketing to empower themselves, further studies should be focused on the cost of processing techniques. Key Words: Honey, Marketing organisations, Pricing strategy, Profitability, Profit margins...
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...a r t i c l e i n f o Article history: Received 5 April 2007 Received in revised form 15 January 2009 Accepted 15 January 2009 Keywords: Complexity Institutional quality Human capital Division of labor Comparative advantage JEL classification: F10 a b s t r a c t This paper proposes a simple theory of international trade with endogenous productivity differences across countries. The core of our analysis lies in the determinants of the division of labor. We consider a world economy comprising two large countries, with a continuum of goods and one factor of production, labor. Each good is characterized by its complexity, defined as the number of tasks that must be performed to produce one unit. There are increasing returns to scale in the performance of each task, which creates gains from specialization, and uncertainty in the enforcement of each contract, which create transaction costs. The trade-off between these two forces pins down the size of productive teams across sectors in each country. Under free trade, the country where teams are larger specializes in the more complex goods. In our model, it is the country where the product of institutional quality and human per worker capital is larger. Hence, better institutions and more educated workers are complementary sources of comparative advantage in the more complex industries. © 2009 Elsevier B.V. All rights reserved. 1. Introduction “Ever since David Ricardo published his Principles of Political ...
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...1.0 Significant of Study This study is significant on discussing about how freight transport would bring to critical environmental issue to the society. 2.0 Problem Statement Freight transport has been identified that are causing three major problems, which are stated as below, (1) Increases of the road freight transport increase environmental issues along, (2) Some controversy relationship issue between transport growth and economic development, environmental and political factors, (3) Emission rise of Nitrogen Oxides (NOx), Hydrocarbons (HC), Carbon Monoxide (CO), and Carbon Dioxide (CO²) worsen the greenhouse effect. 2.1 Road freight transport and environmental issues. The freight transport in Europe by road, rail and waterway together has grown by about 60 per cent since 1970; especially road transport has more than doubled, while rail and waterway still remained static. In this case, there is involving an increasing number of road freight traffic that could cause towards the increasing of environmental problem. For a case in point, when heavy goods vehicles are being used to transfer goods from a point of origin to another destination, it could be leaking out pollutant material and energy emission that would be harmful to humans as well as flora and fauna. 2.2 Controversy relationship issue The relationships between transport growth and economic development are significantly different from those linking the economy to the energy sector generally. The energy...
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...Analysis of Case Study on Salix Pharmaceuticals, Inc Founded by two mutual acquaintances and former staff members of California Biotechnology Inc. (CalBio), Lorin Johnson and Randy Hamilton set out to build a company specializing in a specific area of need, such as inflammatory bowel disease. Their search throughout the international landscape was focused on the chemical compounds that would be the foundation for therapeutic drugs that serve as a benefit to the management gastric disorders. As these compounds were discovered by way of research, with the intent to align and contract with already licensed agreements if the price allows for the newly formed company to take part. One such compound that fit the need for the company was found at a research company in England by the name of Biorex. Johnson and Hamilton found that Biorex had a compound balsalazide disodium that was chemically similar in structure to salicin (found in the bark of the willow tree) that has been known to alleviate pain and fever. (Kyriazis and Swayne) After meeting with the Biorex representatives in the London headquarters, Salix was able to make an agreement to license their first product. Yet this opportunity had a big hurdle to overcome, since the business partners were working out of a spare bedroom and a limited capital of $9,500. It was necessary for the partners to gain the much needed capital to market their new and surround a team of sales personnel to get the word out. The team of Johnson...
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...Return to contents 1 Contents Page Introduction 1 1.1 1.2 General information about citation Style More than one citation from the same author in the same year 1.3 1.4 Quotations and page numbers Citing references for items you have not actually read 1.5 1.6 2 3 3.1 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Issues associated with dates Multiple authors (et al. or and others) The Harvard system: style options Books Electronic books Journal articles Newspaper articles Websites Theses and dissertations Blogs and wikis Social networking sites Personal communications Conference proceedings Maps Audiovisual resources Visual resources Performance Parliamentary information Legal references Standards and patents Market research reports Further support and help 3 6 6 6 6 8 8 8 9 9 16 18 23 24 24 25 26 27 29 30 31 34 38 39 42 44 45 45 Return to contents 2 Introduction Welcome to the 9th edition of Citing References This guide has developed into a resource that offers recommendations and practical examples for intext citation and referencing using the Harvard system. Accurate citation and references are both cornerstones of good academic writing and you will be directed by your tutors to adopt the style used by your particular course or module. If you need advice about what method to use, contact your tutor. There are many methods of citation and this guide outlines aspects of the Harvard system guidelines given in BS ISO 690 (British Standards Institution...
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...July 25, 1999 Chapter 2: Normative Accounting Theory The purpose of this chapter is to identify those characteristics of accounting information that are thought to make one system of accounting better than another. Since the material is based on eighty years of accounting research, by countless researchers, it is clearly neither possible nor desirable to review all the arguments, or even the main arguments, used by advocates of all the different competing accounting systems. For instance, it would be difficult to improve on Henderson and Peirson's [1983] 268-page thorough, balanced, well-documented portrayal of the evolutionary development of accounting thought from the "pre-theory period" (1494-1800), through the "general scientific theory period" (1800-1955), and the "general normative theory period" (1956-1970), to the "scientific theory period" (post-1970). The approach adopted for this chapter is therefore to aim for a concise summary of the products of normative accounting theory. The objective is to search for common ground wherever possible, without ignoring important differences. What is reported is intended to cover most of what is said to be "good", "useful", or "desirable" about accounting information. The four-step structure of this chapter is depicted in Figure 2.1 (next page). To begin with, a search of the literature identifies three main Objectives of Accounting. This list of objectives, which is presented and discussed in Section 2.1, is intended...
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...Individual Terms Comparison Paper Julio Presendieu HCS/552 Wednesday, October 17, 2012 The United States healthcare system represents a troublesome for American people and has created an indefinite controversial issue for American societies. The high-cost in the United States healthcare system has put the nation’s future in jeopardy. Therefore, it becomes so imperative for decision-makers to make informed decisions and acknowledge the effective reasons to bring that chronic healthcare system to pass. Economically speaking, the cost of healthcare is continued to rise. Despite the Affordable Care Act (ACA, 2010) and many individuals or economic expects analysis believe that the system creates doubt and an uncertain future. Conversely, physicians, managed-care companies, and other healthcare players have shown personal interests instead of putting a real plan together in order to come up with a win-win system rather than self-interest. “Price Transparency” However, price transparency becomes the growing consumerism movement for low-income families. In the meantime, for high-income class, it seems priceless. Truly speaking, many people would pay whatever it would cost to receive treatment and while some people have considered price is the common factor for not having insurance. Some experts believe that price must accompany quality data. Shannon (2008), price information that is provided without quality data may bring about changes diametrically opposed to those intended...
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