This paper investigates the compensation usefulness of accounting variables along several important dimensions (accruals-based vs. cash-flows based, non-return vs. return, and gross vs. net measures), as well as the time series variation of performance measures in CEO bonus plans, using a unique panel of manually collected CEO bonus determinants spanning fiscal years 2006 to 2011. We document t...

In this paper the control performance of the flotation process is evaluated as a function of the measurement accuracy and sampling frequency of an on-stream analyzer. First, the performance of rule-based control and model predictive control (MPC) strategies is studied using discrete flotation models and the respective performance indices. Next, the net smelter return (NSR) is calculated for var...

OBJECTIVE To evaluate whether lifetime future net tax revenues from an in vitro fertilization (IVF)-conceived child are substantial enough to warrant public subsidy relative to the mean IVF treatment costs required to obtain 1 live birth. STUDY DESIGN Mathematical generational accounting model. METHODS The model estimates direct financial interactions between the IVF-conceived child and the...

OBJECTIVES To evaluate the cost savings attributable to the implementation of a continuous monitoring system in a medical-surgical unit and to determine the return on investment associated with its implementation. DESIGN Return on investment analysis. SETTING A 316-bed community hospital. PATIENTS Medicine, surgery, or trauma patients admitted or transferred to a 33-bed medical-surgical u...

The approach adopted in this paper in order to measure the US social discount rate is market-driven and relies on trade-offs in financial markets. The underlying assumptions are that public budgets displace the marginal private investment, and that US citizens borrow to finance home mortgages. The average debt capacity of the US citizen, or the representative investor, is 20%. It is argued that...

Sensitivity to acid water was assessed in three species of Amazonian fish that encounter naturally acidic blackwaters to differing degrees in the wild: tambaqui (Colossoma macropomum), matrincha (Brycon erythropterum), and tamoatá (Hoplosternum littorale), in decreasing order of occurrence in blackwater. Fish were exposed to a graded reduction in water pH, from pH 6 to 5 to 4 to 3.5, followed b...

OBJECTIVE To evaluate the health-economic costs and benefits of a guided eHealth intervention (E-health module embedded in Collaborative Occupational healthcare (ECO)) encouraging sick-listed employees to a faster return to work. DESIGN A two-armed cluster randomised trial with occupational physicians (OPs) (n=62), clustered and randomised by region into an experimental and a control group, t...

TIC.8 article deecribes the trend8 C the finanoial position of nongovernmental oammunity hospitals im the period 1961-n and Cdentifies where po8eZble the important causes of lzet income variation during the period, both overall and between hoepitala of d4fferent size and ownership. Variatdons Cn net income by bed size of hospital were alao studied for 1971 in a% attempt to ehed ad&tional light ...