Intergenerational learning with ICT: a case study

In a context of rapid demographic and technological changes, digital skills are essential in order for citizens to actively participate in society. However, digital literacy for all citizens, especially for the older population, is not yet a reality. It is increasingly crucial for active ageing, lifelong learning, and life-wide learning that the elderly learn digital skills. Intergenerational learning can play a key role in achieving a wide range of goals. This paper focuses on the contribution of intergenerational learning to digital and social inclusion. We promoted ICT intergenerational workshops and chose the case study methodolog y to study three distinct cases of intergenerational learning with ICT. The results show that intergenerational learning with ICT contributes to the digital literacy of adults and seniors and fosters lifelong learning, active ageing, and understanding and solidarity among generations. We reveal the benefits of the intergenerational learning process for all participants and suggest some ways to achieve intergenerational learning through ICT in order to build more socially and digitally cohesive societies.

Ratios and indicators that determine return on equity

This study aims to investigate factors that may affect return on equity (ROE). The ROE is a gauge of profit generating efficiency and a strong measure of how well the management of a firm creates value for its shareholders. Firms with higher ROE typically have competitive advantages over their competitors which translates into superior returns for investors. Therefore, seems imperative to study the drivers of ROE, particularly ratios and indicators that may have considerable impact. The analysis is done on a sample of 90 largest non-financial companies which are components of NASDAQ-100 index and also on industry sector samples. The ordinary least squares method is used to find the most impactful drivers of ROE. The extended DuPont model’s components are considered as the primary factors affecting ROE. In addition, other ratios and indicators such as price to earnings, price to book and current are also incorporated. Consequently, the study uses eight ratios that are believed to have impact on ROE. According to our findings, the most relevant ratios that determine ROE are tax burden, interest burden, operating margin, asset turnover and financial leverage (extended DuPont components) regardless of industry sectors.