932 resultados para Financial value added


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Unter dem General-Thema „Hybride Wertschöpfungsketten“ sind Zukunftsaufgaben subsummiert, die eine maßgebliche Verbesserung der Kooperationsprozesse vieler unterschiedlicher Dienste aus einem Leistungsobjekt verfolgen. Wenn das Leistungsobjekt eine Anlage ist, dann sind Wertschöpfungsketten gemeint, die von einer ersten Nutzungsspezifikation bis zur Verschrottung reichen. Mit Wertschöpfung sind sowohl Leistungen zur Herstellung und Integration dieser Anlagen in Betreiberprozesse bezeichnet, als auch diejenigen, die einen Beitrag dieser Anlage zur Wertschöpfung beim Nutzer leisten. Mit Mehrwertdiensten sind somit alle Leistungen gemeint, die an der Anlage oder für die Anlage während ihres gesamten Anlagenlebenszyklus erbracht werden. Sie dienen zur Nutzenerhöhung beim Betreiber, dem Nutzer und dem Anlagenhersteller. Damit sind Mehrwertdienste in Hybriden Wertschöpfungsketten grundsätzlich kollaborative Dienste, die üblicherweise konfliktäre Ziele mehrerer (oder sogar vieler) Interessen auflösen müssen.

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Stets darauf bedacht, die Anlagen- und Maschinenverfügbarkeit bei möglichst geringem Ressourceneinsatz zu gewährleisten, wird die Rolle der Instandhaltung als unternehmerischer Wertschöpfungsfaktor immer bedeutsamer. Voraussetzung für eine Nutzbarmachung bestehender Potentiale sind neue Werkzeuge und Ansätze, deren Umsetzung eine effiziente Sicherstellung von Verfügbarkeit ermöglicht. Vor diesem Hintergrund wurde im Teilprojekt C3 des DFG Paketantrags 672 ein Konzept zur nutzungsabhängigen Instandhaltung entwickelt. Auf Grundlage des bestehenden Zusammenhangs von Nutzung und Abnutzung risikobehafteter Bauteile intralogistischer Systeme können damit die durch zukünftige Systemlasten hervorgerufenen Beanspruchungen antizipiert werden. Instandhaltungsmaßnahmen und technische Verfügbarkeiten werden dadurch anforderungsgerecht und ressourcen-optimal planbar.

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This paper asks how takeover and failure hazards change as listed firms get older. The hypothesis is that they increase because firms gradually run out of growth opportunities. We find the opposite. Both takeover and failure hazard drop significantly with age. The decline in takeover hazard can be explained with Loderer, Stulz, and Waelchli’s (2013) “buggy whip makers” hypothesis: Because old firms are comparatively well-managed and are affected by limited agency problems, on average, they offer little value added potential to acquirers. Failure hazard drops because to learning. The results are robust to various alternative interpretations and cannot be explained by unobserved heterogeneity. While hazards decline with age, they do not go to zero. This explains why, eventually, all listed firms disappear

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This paper asks how takeover and failure hazards change as listed firms get older. The hypothesis is that they increase because firms gradually run out of growth opportunities. We find the opposite. Both takeover and failure hazard drop significantly with age. The decline in takeover hazard can be explained with Loderer, Stulz, and Waelchli’s (2013) “buggy whip makers” hypothesis: Because old firms are comparatively well-managed and are affected by limited agency problems, on average, they offer little value added potential to acquirers. Failure hazard drops because to learning. The results are robust to various alternative interpretations and cannot be explained by unobserved heterogeneity. While hazards decline with age, they do not go to zero. This explains why, eventually, all listed firms disappear

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This paper asks how takeover and failure hazards change as listed firms get older. The hypothesis is that they increase because firms gradually run out of growth opportunities. We find the opposite. Both takeover and failure hazard drop significantly with age. The decline in takeover hazard can be explained with Loderer, Stulz, and Waelchli’s (2013) “buggy whip makers” hypothesis: Because old firms are comparatively well-managed and are affected by limited agency problems, on average, they offer little value added potential to acquirers. Failure hazard drops because to learning. The results are robust to various alternative interpretations and cannot be explained by unobserved heterogeneity. While hazards decline with age, they do not go to zero. This explains why, eventually, all listed firms disappear

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In the last few years policy makers and practitioners nationally have shown much interest in identifying, recognizing, and replicating successful charter schools, many of which are showing that they can educate low-income and otherwise at-risk students remarkably well. However past efforts to identify high performing schools have been problematic. Using these systematic, rigorous value-added methods, the authors identify 44 Open Enrollment charter schools that merit a “high-performer” rating. Nearly all of those campuses identified serve a disadvantaged student population. The article also finds that most of those high performers are highly cost-effective, earning high ratings on the cost-efficiency measures. The authors argue for more widespread use of value-added modeling in the state accountability system. The approach taken to identifying high-performers is sensible and fair, but any formulaic approach to school labels comes with some limitations.

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The Obama administration's recurring policy emphasis on high-performing charter schools begs the obvious question: how do you identify a high-performing charter school? That is a crucially important policy question because any evaluation strategy that incorrectly identifies charter school performance could have negative effects on the economically and/or academically disadvantaged students who frequently attend charter schools. If low-performing schools are mislabeled and allowed to persist or encouraged to expand, then students may be harmed directly. If high-performing schools are driven from the market by misinformation, then students will lose access to programs and services that can make a difference in their lives. Most of the scholarly analysis to date has focused on comparing the performance of students in charter schools to that of similar students in traditional public schools (TPS). By design, that research measures charter school performance only in relative terms. Charter schools that outperform similarly situated, but low performing, TPSs have positive effects, even if the charter schools are mediocre in an absolute sense. This analysis describes strategies for identifying high-performing charter schools by comparing charter schools with one another. We begin by describing salient characteristics of Texas charter schools. We follow that discussion with a look at how other researchers across the country have compared charter school effectiveness with TPS effectiveness. We then present several metrics that can be used to identify high-performing charter schools. Those metrics are not mutually exclusive—one could easily justify using multiple measures to evaluate school effectiveness—but they are also not equally informative. If the goal is to measure the contributions that schools are making to student knowledge and skills, then a value-added approach like the ones highlighted in this report is clearly superior to a levels-based approach like that taken under the current accountability system.

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By means of this paper is to critically analyze the current situation of beekeeping in the town of Tandil (Buenos Aires), from the objectives set out in the Strategic Plan Argentina Beekeeping 2017, approved in 2008, whose goal is aimed at that country from becoming a global market leader of value-added bee products, ensuring sustainable development in economic, environmental and social. At first briefly reviews the national bee scene, in which Argentina is known for being the third largest producer of honey, after China and the U.S., while competing with China for the first world exporter, a situation that contrasts with low domestic consumption. Then describes the strategic objectives that promotes the Plan, including: marketing, production, promotion and added value. Then we analyze the main characteristics of the honey industry in the area chosen, the town of Tandil, where the stage is characterized by a large number of small producers who are mostly engaged in the informal sale of honey for direct consumption but whose demand is low, compared to a small number of collectors, packers and exporters that dominate the international market. In general it is observed that, with few exceptions, the honey is exported in bulk, as a commodity, and its main use molasses to improve lower quality of recipient countries. Meanwhile the honey for local consumption, is usually of inferior quality because they generally are not subject to quality controls required by the circuit of export. To overcome the limitations of beekeeping above, highlights the collaborative efforts of government agencies such as the National Institute of Agricultural Technology (INTA) and the Faculty of Veterinary Science, National University Centre of the Province of Buenos Aires. As a preliminary conclusion, it is argued that the Strategic Plan Argentina Beekeeping is still valid as a tool for development of the sector, and is also essential to encourage the development of competitive products in terms of quality and differentiation, through the development of technology and knowledge sharing to ensure growth and sustainability of beekeeping in the town of Tandil

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En el artículo nos planteamos los cambios que desde los años 1990 ha sufrido la producción de algodón en la Provincia del Chaco -principal referente nacional del cultivo- y cómo estos fueron modificando la estructura de vida de los agentes históricamente vinculados, en especial, los trabajadores y los minifundistas hoy prácticamente excluidos de dicho proceso. Entre los numerosos cambios, los más relevantes son los vinculados al proceso de tecnificación, a la desarticulación en el territorio de cadenas de valor agregado y a la diversificación hacia otros cultivos como las oleaginosas y, notoriamente, al avance del cultivo de soja sobre hectáreas antes destinadas al algodón. Como consecuencia de dichos procesos de cambio, se evidencia la imposibilidad -por parte de los minifundistas- de sostener una producción rentable, la pérdida de numerosas fuentes de trabajo directas e indirectas, el aumento de la pobreza, la emigración hacia los cordones periféricos urbanos (Gran Resistencia, Gran Rosario) y el deterioro de las condiciones laborales de quienes aún permanecen dentro del sistema productivo algodonero. Las políticas públicas, tanto locales como nacionales, también son un punto de interés en el análisis puesto que tienen gran repercusión en el actual estado de la situación

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En este trabajo se analizan una serie de aspectos que resultan centrales para comprender la situación de los trabajadores en el sector agropecuario. En primer lugar, se contrapone la evolución del producto del sector con su capacidad para generar puestos de trabajo. Luego, se da cuenta de las condiciones de empleo poniendo especial énfasis en el estudio del grado de informalidad y de los niveles salariales. Se compara, a continuación, la distribución primaria del ingreso del sector con la de la economía nacional en su conjunto. Este análisis distributivo se complementa con dos estudios de caso que intentan poner de manifiesto las implicancias de los distintos cultivos llevados a cabo en diferentes regiones. El estudio muestra que el salario medio del sector agropecuario sigue estando muy por debajo de la remuneración promedio de la economía y que, además, la participación de los salarios en el valor agregado del sector se ha reducido desde la salida de la Convertibilidad, incluso en un contexto de aumento del salario medio sectorial. Finalmente, sobre la base del análisis de los casos mencionados, se asocia la distribución del ingreso con los distintos cultivos y las regiones donde estos se desarrollan. Al respecto, se discute el rol de las ganancias individuales como guía orientadora del uso de la tierra cultivable

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En el artículo nos planteamos los cambios que desde los años 1990 ha sufrido la producción de algodón en la Provincia del Chaco -principal referente nacional del cultivo- y cómo estos fueron modificando la estructura de vida de los agentes históricamente vinculados, en especial, los trabajadores y los minifundistas hoy prácticamente excluidos de dicho proceso. Entre los numerosos cambios, los más relevantes son los vinculados al proceso de tecnificación, a la desarticulación en el territorio de cadenas de valor agregado y a la diversificación hacia otros cultivos como las oleaginosas y, notoriamente, al avance del cultivo de soja sobre hectáreas antes destinadas al algodón. Como consecuencia de dichos procesos de cambio, se evidencia la imposibilidad -por parte de los minifundistas- de sostener una producción rentable, la pérdida de numerosas fuentes de trabajo directas e indirectas, el aumento de la pobreza, la emigración hacia los cordones periféricos urbanos (Gran Resistencia, Gran Rosario) y el deterioro de las condiciones laborales de quienes aún permanecen dentro del sistema productivo algodonero. Las políticas públicas, tanto locales como nacionales, también son un punto de interés en el análisis puesto que tienen gran repercusión en el actual estado de la situación

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En este trabajo se analizan una serie de aspectos que resultan centrales para comprender la situación de los trabajadores en el sector agropecuario. En primer lugar, se contrapone la evolución del producto del sector con su capacidad para generar puestos de trabajo. Luego, se da cuenta de las condiciones de empleo poniendo especial énfasis en el estudio del grado de informalidad y de los niveles salariales. Se compara, a continuación, la distribución primaria del ingreso del sector con la de la economía nacional en su conjunto. Este análisis distributivo se complementa con dos estudios de caso que intentan poner de manifiesto las implicancias de los distintos cultivos llevados a cabo en diferentes regiones. El estudio muestra que el salario medio del sector agropecuario sigue estando muy por debajo de la remuneración promedio de la economía y que, además, la participación de los salarios en el valor agregado del sector se ha reducido desde la salida de la Convertibilidad, incluso en un contexto de aumento del salario medio sectorial. Finalmente, sobre la base del análisis de los casos mencionados, se asocia la distribución del ingreso con los distintos cultivos y las regiones donde estos se desarrollan. Al respecto, se discute el rol de las ganancias individuales como guía orientadora del uso de la tierra cultivable

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By means of this paper is to critically analyze the current situation of beekeeping in the town of Tandil (Buenos Aires), from the objectives set out in the Strategic Plan Argentina Beekeeping 2017, approved in 2008, whose goal is aimed at that country from becoming a global market leader of value-added bee products, ensuring sustainable development in economic, environmental and social. At first briefly reviews the national bee scene, in which Argentina is known for being the third largest producer of honey, after China and the U.S., while competing with China for the first world exporter, a situation that contrasts with low domestic consumption. Then describes the strategic objectives that promotes the Plan, including: marketing, production, promotion and added value. Then we analyze the main characteristics of the honey industry in the area chosen, the town of Tandil, where the stage is characterized by a large number of small producers who are mostly engaged in the informal sale of honey for direct consumption but whose demand is low, compared to a small number of collectors, packers and exporters that dominate the international market. In general it is observed that, with few exceptions, the honey is exported in bulk, as a commodity, and its main use molasses to improve lower quality of recipient countries. Meanwhile the honey for local consumption, is usually of inferior quality because they generally are not subject to quality controls required by the circuit of export. To overcome the limitations of beekeeping above, highlights the collaborative efforts of government agencies such as the National Institute of Agricultural Technology (INTA) and the Faculty of Veterinary Science, National University Centre of the Province of Buenos Aires. As a preliminary conclusion, it is argued that the Strategic Plan Argentina Beekeeping is still valid as a tool for development of the sector, and is also essential to encourage the development of competitive products in terms of quality and differentiation, through the development of technology and knowledge sharing to ensure growth and sustainability of beekeeping in the town of Tandil

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En este trabajo se analizan una serie de aspectos que resultan centrales para comprender la situación de los trabajadores en el sector agropecuario. En primer lugar, se contrapone la evolución del producto del sector con su capacidad para generar puestos de trabajo. Luego, se da cuenta de las condiciones de empleo poniendo especial énfasis en el estudio del grado de informalidad y de los niveles salariales. Se compara, a continuación, la distribución primaria del ingreso del sector con la de la economía nacional en su conjunto. Este análisis distributivo se complementa con dos estudios de caso que intentan poner de manifiesto las implicancias de los distintos cultivos llevados a cabo en diferentes regiones. El estudio muestra que el salario medio del sector agropecuario sigue estando muy por debajo de la remuneración promedio de la economía y que, además, la participación de los salarios en el valor agregado del sector se ha reducido desde la salida de la Convertibilidad, incluso en un contexto de aumento del salario medio sectorial. Finalmente, sobre la base del análisis de los casos mencionados, se asocia la distribución del ingreso con los distintos cultivos y las regiones donde estos se desarrollan. Al respecto, se discute el rol de las ganancias individuales como guía orientadora del uso de la tierra cultivable

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By means of this paper is to critically analyze the current situation of beekeeping in the town of Tandil (Buenos Aires), from the objectives set out in the Strategic Plan Argentina Beekeeping 2017, approved in 2008, whose goal is aimed at that country from becoming a global market leader of value-added bee products, ensuring sustainable development in economic, environmental and social. At first briefly reviews the national bee scene, in which Argentina is known for being the third largest producer of honey, after China and the U.S., while competing with China for the first world exporter, a situation that contrasts with low domestic consumption. Then describes the strategic objectives that promotes the Plan, including: marketing, production, promotion and added value. Then we analyze the main characteristics of the honey industry in the area chosen, the town of Tandil, where the stage is characterized by a large number of small producers who are mostly engaged in the informal sale of honey for direct consumption but whose demand is low, compared to a small number of collectors, packers and exporters that dominate the international market. In general it is observed that, with few exceptions, the honey is exported in bulk, as a commodity, and its main use molasses to improve lower quality of recipient countries. Meanwhile the honey for local consumption, is usually of inferior quality because they generally are not subject to quality controls required by the circuit of export. To overcome the limitations of beekeeping above, highlights the collaborative efforts of government agencies such as the National Institute of Agricultural Technology (INTA) and the Faculty of Veterinary Science, National University Centre of the Province of Buenos Aires. As a preliminary conclusion, it is argued that the Strategic Plan Argentina Beekeeping is still valid as a tool for development of the sector, and is also essential to encourage the development of competitive products in terms of quality and differentiation, through the development of technology and knowledge sharing to ensure growth and sustainability of beekeeping in the town of Tandil