using the treynor and mazoy model (expanded by fama to evaluate management performance for asset allocation among investment units), this paper examines the management’s performance in funds and investment companies in tehran stock exchange during 2004-2010. the results do not support the application of management market timing during the study period and managers were only able to create addit...

Although sophisticated economic modeling can be used to quantify intangible benefits, ROI calculations for clinical information systems are driven more by the values and strategic direction of an organization than by any other considerations. But investing in clinical information tools to ensure quality and patient safety is, in reality, required as a cost of doing business and functioning as a...

This article explores the historical IT value research, discusses its applicability to IT investments in healthcare, and highlights how it is challenged by several factors unique to the healthcare industry.The integration of historical IT value research with healthcare industry attributes provides an important context for understanding why the IT value proposition in healthcare has been so elus...

It is clearly important for businesses and organizations to have accurate measures of the rate of return on investments (ROIs) to guide their investment decisions. In health care, the demographic trends, explosion in high-cost technology, and changing health care system have focused attention on both the costs and the effectiveness of health care services. Total health care costs in the United ...

before making decisions about the investment and financing the companies. it is necessary to know how the value of a company is determined. in this article three valuation methods are discussed: 1) value dirver method. 2) free cash flow method 3) economic value added method. in these methods the factors affecting the value of companies such as operating rate of return, cost of capital. amount o...

Return on investment is a driving force that motivates and is a reward for investors. Investment returns are important for investors, in order for the entire investment game to be realized. Evaluating efficiency is the only logical way (Before risk assessment) that investors can do to compare alternative and different investments. Measuring real returns (relative to the past) is needed to bette...

intellectual capital is set of knowledge-based assets that belongs to an organization and will add value to key organizational stakeholders and this leads to a better competitive situation. the objective of this research is to investigate the relationship between intellectual capital and companies' performance in iran during 1382-1387 using lisrel software. earning per share, return on equ...

Medical education is expensive. The high cost of medical education means that there is increasing pressure on funders, providers and learners to ensure that medical education delivers return on investment.(1) There are a plethora of methods to achieve this aim; however they all work on the premise that costs must be controlled and/or returns increased. At a micro level there are arguments for d...