998 resultados para Company valuation
Resumo:
Notre étude a eu pour but d'analyser les résultats des analyses ADN effectuées sur les traces relevées sur des scènes de crimes ou sur des objets s'y apparentant. Cette analyse nous a permis d'en identifier les points forts et les points faibles. Les données concernant les résultats ADN des années 2005 à 2008 dans le canton de Vaud ont montré une augmentation significative du nombre de traces envoyées, avec en parallèle un déclin de la qualité des résultats. Suite à cette observation, des solutions ayant pour but de réduire le nombre de ces analyses négatives ont dû être adoptées. Des changements opérationnels ont alors été mis en place dès 2009. Il s'agissait alors, d'une part, d'agir au niveau des traces de contact en tenant compte du type de support sur lequel la trace était prélevée, et, d'autre part, d'agir sur les traces riches (sang, salive, sperme) en mettant en place l'analyse systématique de la nature de la trace à l'aide de tests indicatifs. L'évaluation des conséquences de la mise en place de ces procédures a été possible à l'aide d'une nouvelle analyse statistique. Les résultats montrent qu'un meilleur tri des traces permet une amélioration des résultats.
Resumo:
Price bubbles in an Arrow-Debreu valuation equilibrium in infinite-timeeconomy are a manifestation of lack of countable additivity of valuationof assets. In contrast, known examples of price bubbles in sequentialequilibrium in infinite time cannot be attributed to the lack of countableadditivity of valuation. In this paper we develop a theory of valuation ofassets in sequential markets (with no uncertainty) and study the nature ofprice bubbles in light of this theory. We consider an operator, calledpayoff pricing functional, that maps a sequence of payoffs to the minimumcost of an asset holding strategy that generates it. We show that thepayoff pricing functional is linear and countably additive on the set ofpositive payoffs if and only if there is no Ponzi scheme, and providedthat there is no restriction on long positions in the assets. In the knownexamples of equilibrium price bubbles in sequential markets valuation islinear and countably additive. The presence of a price bubble indicatesthat the asset's dividends can be purchased in sequential markers at acost lower than the asset's price. We also present examples of equilibriumprice bubbles in which valuation is nonlinear but not countably additive.
Resumo:
Objective: This pilot study aims at assessing Constructive Thinking in a sample of adolescent offenders and in a normative sample of adolescents. Method: 66 adolescent offenders (12-18 years) were compared to 540 control adolescents on the different subscales of the "Constructive Thinking Inventory". Results and Conclusion: Adolescent offenders show a less efficient Constructive Thinking: they show cognitive styles that may hamper their ability to take appropriate decisions when facing stressful situations, increasing self-defeating behaviors. Interventions may focus on improving adequate coping with stress.
Resumo:
Executive compensation packages are often valued in an inconsistent manner: while employee stock options (ESOs) are typically valued ex-ante, cash bonuses are valued ex-post. This renders the existing valuation models of employee compensation packages theoretically unsatisfactory and, potentially, empirically distortive. In this paper, we propose an option-based framework for ex-ante valuation of cash bonus contracts. After obtaining closed-form expressions for ex-ante values of several frequently used types of bonus contracts, we utilize them to explore the e¤ects that the shape of a bonus contract has on the executive s attitude toward risk-taking. We, also, study pay-performance sensitivity of such contracts. We show that the terms of a bonus contract can dramatically impact both risk-taking behavior as well as pay-performance incentives. Several testable predictions are made, and venues of future research outlined.
Resumo:
Recent research shows that financial reports are losing relevance. Mainly thisis due to the growing strategic importance of intangible assets in theperformance of a company. A possible solution is to modify accounting standardsso that statements include more self-generated intangible assets, taking intoaccount with their inherent risk and difficulty of valuation. We surveyed loanofficers who were asked to assess the credit-worthiness of a hypotheticalcompany. The only information given was a simplified version of financialstatements. Half the group got statements where research and development costshad been capitalized. The other half got statements in which these costs hadbeen treated as an expense. The findings show that capitalization wassignificantly more likely to attract a positive response to a loan request. Thepaper raises the question of whether accounting for intangibles might providemanagers with one more creative accounting technique and, in consequence, itsethical implications.
Resumo:
The mercantile company was the basic form of enterprise in pre-industrial Catalonia. The aim of this paper is to study the formation and development of the mercantile companies in Barcelona whose end was the wholesale and retail sale of textiles in the botigues de teles (textile retail shops) throughout the eighteenth century. These firms were officially registered before a notary and their deeds reveal how these establishments were administered and managed.The study covers a sample of 121 mercantile companies, and the articles and documentation that were put into effect by 32 notaries who were active in Barcelona in the 18th century have been consulted in their entirety. From an initial selection of documentation, a total of 228 deeds registering companies have been found, 107 of which (47%) relate to the creation of companies whose various activities were centred in taverns, textile manufacturing, braiding.... While the 121 companies, which make up our sample and which account for 53% of the deeds registered with the notaries mentioned above, focused exclusively on the management of textile retail shops located in the commercial heart of the city. Thus one point of interest that the documentation reveals is that the majority of the mercantile companies registered by Barcelona notaries throughout the 18th century were establishments which traded in textiles. The first part of the article focuses on the structural characteristics of these enterprises, the number and socio-professional status of the partners and the extent of each partner s involvement in the administration and management. The second part of the article examines the capital investment made by each partner, their rights and obligations agreed on, the sharing out of profits and possible losses and the duration of the companies. The final aim of the paper is to highlight the evolution of these companies through one specific case.
Resumo:
Anorexia nervosa, which affects about 2-3% of the general population, is the psychiatric illness with the highest rate of mortality. The management is often complex, requiring multiple stakeholders on the patient's physical and psychiatric. The new specialized centre "abC" (anorexia-bulimia, Centre vaudois) was created with the objective of providing quality services to patients involved and to provide a network facilitating the interaction between physicians and specialized institutions. This is an inter-institutional and interdisciplinary collaboration born of the CHUV and the eHnv (Hospitalized Institutions in Nord Vaudois). The abC includes an outpatient pole (CHUV) and a hospital unit on the site of Saint Loup. At term, it will include a day centre (CHUV).
Resumo:
L'objectif de cet article est d'investiguer de manière systématique la qualité des sites internet francophones traitant de la dépendance à l'alcool. Les auteurs ont examiné les 20 premières pages identifiées par trois moteurs de recherche généraux avec deux mots clés. Au total, 45 sites pertinents ont été évalués. Les auteurs concluent que la qualité globale des sites est relativement pauvre, spécialement pour la description des traitements possibles, et largement variable. La qualité de contenu n'est pas corrélée avec les autres aspects évalués tels que l'interactivité, l'esthétisme ou le dévoilement de l'identité des auteurs ou de leur source.
Resumo:
[Traditions. Asie. Inde]