Abstract This paper argues that the metaphysics of financial performance in conceptual framework employed by accounting standard-setters is incoherent: income and expenses cannot, as holds, both be independent elements statements, identified from underlying events, tested for recognition measured discrete acts, separately identification, testing measurement other satisfy analytical relationship...

This paper attempts to examine the physical and financial performance of some primary dairy co-operatives in west Bengal state in Indian context. The study suggests that financial performance indicators dominate over physical ones, and all the dominating variables have long term positive impact on primary milk producers’ co-operative societies (PMPCSs). Also, the significant impact of financial...

Intellectual capital (IC) is organizational intangible asset which is frequently associated with performance. IC is commonly categorized into three core components: human capital, structural capital and relational capital. This study takes a step further in the evolution of the IC model for the hotel industry and divides relationship capital into two categories: End customer- relationship capit...

The world of finance faces the computational performance challenge of massively expanding data volumes, extreme response time requirements, and compute-intensive complex (risk) analyses. Simultaneously, new international regulatory rules require considerably more transparency and external auditability of financial institutions, including their software systems. To top it off, increased product ...

One of the challenging issues for investors and professionals is appropriate models to evaluate financial situation of the firms. In this regard, many models have been extracted by researchers using different financial ratios to resolve these issues. However, choosing a model based on the conditions and users’ needs is complex. The main objective of this study is to identify the effect of conti...

many countries are turning their attention to the use of explicit financial incentives to drive desired improvements in healthcare performance. however, we have only a weak evidence-base to inform policy in this area. the research challenge is to generate robust evidence on what financial incentives work, under what circumstances, for whom and with what intended and unintended consequences.