We address the question how citation-based bibliometric indicators can best be normalized to ensure fair comparisons between publications from different scientific fields and different years. In a systematic large-scale empirical analysis, we compare a traditional normalization approach based on a field classification system with three source normalization approaches. We pay special attention t...

This paper aims to emphasize the quantification of intellectual capital, not disclosed on assets side balance sheet in smart and knowledge-based enterprise, because it is very important for more precise profitability ratio, such as return (ROA). For this purpose, suggests EIC (efficiency capital) methodology. It points out necessity new formula, gives methodological solutions it, investigates i...

this paper studies the effects of six factors including industry type, size, age, ratio of capital to total assets, ratio of debts to assets, and advertising costs on profitability of com companies accepted in tse. profitability is defined at the three standard levels of roa, roat, and roe. the sample used in this research belong to the companies which are accepted in tse vy feb. 2001, and they...

regard to increasing demand for organic agricultural products, awareness of costs and profitability of organic products can help to decision planners of agricultural sector, and particularly farmers. this study has tried to calculate cost and profitability of cotton product in two different conventional and organic ways (procedure) of production using 253 cross-sectional data from khorasan raza...

This paper uses a sample of 180,738 tax entities from the full Australian Tax Office (ATO) tax return data to investigate the determinants of profitability. The sample of Australian tax entities are averaged over the period 1994/95 to 1996/97. Analysis is carried out at a 3 digit ANZSIC level of classification. Using simple regression techniques the analysis suggests that size of entity is posi...

This paper seeks to investigate the determinants of banking network profitability in Iran from 2007 to 2012. The results of our study indicate that both bank-specific factors and macroeconomic factors influence banks’ profitability in Iran. Results confirm that bank profitability is significantly influenced by investment to total assets ratio, non-performing loans to total assets ratio, a...

The poverty mapping methodology for estimating welfare rankings from small areas has proven to be useful in guiding allocation of government funds, regional planning, and general policy formulation. Nevertheless, poverty mapping also suffers from a series of by now well recognized shortcomings. We apply an approach based on first order dominance (FOD) to small area estimation. Five advantages t...

Since children are the key stakeholders supporting and being affected by sustainable development, the framework for the Sustainable Child Development Index (SCDI) was proposed. It addresses social, economic and environmental dimensions of sustainable development by considering seven relevant themes of child development, i.e., health, education, safety, economic status, relationship, environment...