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Sustainable development counteracts climate change and strives for a good quality of life. It is a development based on economic, social and environmental goals which should be evaluated.
Adam Sadowski +6 more
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Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market
This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange.
Mahdi Salehi +4 more
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Background A crucial component of value-based health care concerns the redesign of organizational structures. In theory, hospital structures should follow value creation: addressing medical conditions for specific groups of patients over full cycles of ...
Gijs Steinmann +5 more
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Introduction Healthcare systems face rising demand and unsustainable cost pressures. In response, health policymakers are adopting Value-Based Health Care (VBHC), targeting available resources to achieve the best possible patient outcomes at the lowest ...
John David Walshe +3 more
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Digital management of electricity consumption as a factor of transport company value [PDF]
Transport industry enterprises consume a significant amount of electricity, and management impacts on this process with the help of digital technologies will reduce costs and allow to obtain other beneficial effects.
Klavsuts Irina, Shcherbakova Natalia
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Prior credit assessment of long-term SME projects with non-standard cash flows [PDF]
Over the past three decades, the relative bank loan demand has changed due to the arising small and medium-sized enterprises (SMEs). Therefore, banks in their operations face the problem of processing an ever-increasing number of loan applications.
Serhii Onikiienko +4 more
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Objectives We aimed to systematically map the extent, range and nature of research activity on value-based healthcare (VBHC), and to identify research gaps.Design A scoping review with an additional cited reference search was conducted, guided by the ...
Paul van der Nat +8 more
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Today, one of the main priorities in Europe is to introduce measures to increase environmental protection. Therefore, SMEs operating in the branch related to renewable energy are essential for several EU priorities.
Grzegorz Zimon +3 more
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Value drivers: Scientific knowledge advances and research avenues
This research analyzed the bibliometric characteristics of articles published in the qualified international literature on value drivers, considering the growing academic interest in the subject, the indications about the fragmentation of its discussion,
Anelise Krauspenhar Pinto Figari +3 more
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Value-Based Controlling & International Accounting of Economic Value Added (EVA) – An Overview [PDF]
This paper will discuss an important target variable in value-based management: the Economic Value Added (or EVA). EVA is a measure of a company's financial performance based on the residual wealth calculated by deducting its cost of capital from its ...
Thomas Hammer, Patrick Siegfried
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