This study explores the application of paraconsistent annotated evidential logic for analyzing the profitability of companies. We implemented a model that allocated degrees of favorable and contrary evidence to selected profitability ratios, defined using data from sixty-seven food industry companies. The degrees of favorable and contrary evidence assigned to each profitability index were based...

The purpose of this research is to test the efficiency of market with respect to announcements of mergers and acquisitions using an event study methodology. Specifically, this study analyzed the effects of banks mergers and their announcements on the prices of stocks, in Europe. We study 18 deals that involve banks in Merger and Acquisition from year 2001 to 2010 in order to investigate the ret...

Conventional economic assumption that more sophistication in decision making is better than less is challenged with a profitability analysis conducted with an oligopolistic model consisting of a naive firm and a group of sophisticated firms. While the naive firm is assumed to adopt a simple Cobweb strategy by equating its marginal cost of current production to the last period’s price, the sophi...

companies for survival and the presence of strong and innovative strategies are needed in the global market, thus to achieve profitable growth opportunities and create new blue ocean. blue ocean created of red ocean weakness (focusing too much on competition and lack of attention to the creation of a new market without competition) comes. while the blue ocean strategy to industries that do not ...

Three types of entities-nonprofit, for-profit, and government-own hospitals. Yet we know neither whether hospital types specialize in different medical services nor how service profitability affects specialization. In this econometric analysis of American Hospital Association data for every U.S. urban, acute care hospital (1988-2000), more than thirty services were categorized as relatively pro...

This paper investigates the performance of South Africa’s commercial banking sector for the period 20052009. Financial ratios are employed to measure the profitability, liquidity and credit quality performance of five large South African based commercial banks. The study found that overall bank performance increased considerably in the first two years of the analysis. A significant change in tr...

the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

Acquisition modeling for direct mail insurance has the unique challenge of targeting responsive customers while minimizing risk. In addition, factors such as the probability of a paid premium and customer profitability all effect the Lifetime Value of a prospect. This presentation will detail the steps to develop a Lifetime Value, which can used to optimize the selection of prospects. Topics co...

We make the case that ERP-related profitability improvements first manifest themselves in gross margin. Using regression discontinuity analysis, we compared “SAP Successes” with their matched competitors before and after their SAP implementation periods and found that the gross margin of SAP successes improved significantly but not their operating margin. These results proved robust across two ...

The purpose of this study was to evaluate the profitability of hatchery litter recycling into poultry feedstuff supplement. The data were collected in 2011 in 4 provinces, by direct interviewing of all hatcheries which used the hatchery litter drying machine. Net Present Value (NPV), Benefit-Cost Ratio (BCR), and Internal Rate of Return (IRR) methods were applied for this analysis. In the studi...