Purpose Intellectual capital (IC) and financial performance is now a very contemporary issue in the banking sector. The purpose of this study to investigate empirically impact IC on all listed commercial banks Bangladesh. Design/methodology/approach Bangladesh Bank database statement for period 2014–2018 have been used collect data. Value added intellectual coefficient (VAIC TM ) methods measur...

In this study, we explore the association between intellectual capital (IC) efficiency of firms and their voluntary disclosure environmental, social, governance (ESG) information, using data on Jordanian listed value-added coefficient (VAIC) model with its three components human, structural, relational (HCE, SCE, RCE, respectively). We find that disclosing environmental information is unrelated...

Do extreme values of daily-life gait characteristics provide more information about fall risk than median values? Abstract Background. Gait characteristics estimated from daily-life trunk accelerations reflect gait quality and are associated with fall incidence in older adults. While associations are based on median values of these gait characteristics, their extreme values may reflect either h...

OVERVIEW In a market setting, a business undertakes many operations to provide product (good or service) to its customers. Each of these operations receives an input (raw material, labour, throughput) and transforms it into an output. An operation is effective if it creates an output having more value than its input. The value added by each operation justifies its raison être in the business. T...