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The impact of environmental taxes on transportation and storage enterprises’ development – the case of Balkan countries

open access: yesTechnological and Economic Development of Economy, 2023
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
doaj   +1 more source

Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market

open access: yesRisks, 2022
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
doaj   +1 more source

Redesigning value-based hospital structures: a qualitative study on value-based health care in the Netherlands

open access: yesBMC Health Services Research, 2022
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
doaj   +1 more source

Data linkage can reduce the burden and increase the opportunities in the implementation of Value-Based Health Care policy: a study in patients with ulcerative colitis (PROUD-UC Study)

open access: yesInternational Journal of Population Data Science, 2022
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
doaj   +1 more source

Digital management of electricity consumption as a factor of transport company value [PDF]

open access: yesE3S Web of Conferences, 2023
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
doaj   +1 more source

Prior credit assessment of long-term SME projects with non-standard cash flows [PDF]

open access: yesBanks and Bank Systems, 2021
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
doaj   +1 more source

Mapping the extent, range and nature of research activity on value-based healthcare in the 15 years following its introduction (2006–2021): a scoping review

open access: yesBMJ Open, 2022
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
doaj   +1 more source

Assessment of Financial Security of SMEs Operating in the Renewable Energy Industry during COVID-19 Pandemic

open access: yesEnergies, 2022
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
doaj   +1 more source

Value drivers: Scientific knowledge advances and research avenues

open access: yesBAR: Brazilian Administration Review, 2022
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
doaj   +1 more source

Value-Based Controlling & International Accounting of Economic Value Added (EVA) – An Overview [PDF]

open access: yesОблік і фінанси, 2022
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
doaj   +1 more source

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