Evaluation and social impact measurement amongst small to medium social enterprises : process, purpose and value

In recent years, the imperative to communicate organisational impacts to a variety of stakeholders has gained increasing importance within all sectors. Despite growing external demands for evaluation and social impact measurement, there has been limited critically informed analysis about the presumed importance of these activities to organisational success and the practical challenges faced by organisations in undertaking such assessment. In this paper, we present the findings from an action research study of five Australian small to medium social enterprises’ practices and use of evaluation and social impact analysis. Our findings have implications for social enterprise operators, policy makers and social investors regarding when, why and at what level these activities contribute to organisational performance and the fulfilment of mission.

Economic measurement in public welfare economics : practical experiences on the regional level in Germany

Resumen: ¿Cuál es el precio justo para la asistencia social? Este artículo muestra que la medición económica efectuada en mercados basados en el valor de los servicios prestados podría responder esta pregunta. La medición económica puede hacer lo mismo en distintos campos del trabajo social aplicando diferentes métodos, tales como ofertas públicas o negociaciones calificadas. Después de dar un breve panorama teórico, se presentan y analizan en detalle dos proyectos alemanes. El artículo muestra cómo la introducción de mecanismos de negociación en la asistencia social expresados en términos de resultados pueden traer efectos positivos para las finanzas públicas, así como también para el bien común.

Identification and measurement of fatty acids, amino acids in roe of tuna fish (Thunnus tonggol) and its TVB and peroxide value during cold storage

The first aim of this research was to identify fatty acids, amino acids composition of Thunnus tonggol roe and their changes during cold storage (-18'C). The second aim was to determine the changes of moisture, protein, fat and ash contents of the roe during one year cold storage (-18'C). 60 samples of longtail tuna (Thunnus tonggol) ovaries were randomly collected form Bandar-e-Abbas landings. The samples were frozen at-30'C and kept in cold store at -18'C for one year. According to a time table, the samples were examined for identification of fatty acids, amino acids, moisture, protein, fat, ash, peroxide and T.V.N. and their changes were evaluated during this time. The results showed that 26 fatty acids were identified. The unsaturated fatty acids (UFA) and saturated fatty acids (SFA) were 62.33 and 37.6%, respectively, in fresh roe. So that, DHA (C22:6) and oleic acid (C18:1) had high amounts (24.79 and 21.88%) among the UFA and palmitic acid (C16:0) was the most content (22.75%) among the SFA. The PUFA/SFA was 0.91. Also, 17 amino acids were identified that essential amino acids (EAA) and nonessential amino acids (NE) were 10478 and 7562 mg/100g, respectively, and E/NE was 1.38. Among the EAA and NE, lysine (2110mg/100g) and aspartic acid (1924 mg/100g) were the most contents. Also, results showed that moisture, ash, protein and fat contents were 72.74, 1.8, 19.88 and 4.53%, respectively, in fresh roe. The effects of freezing and cold storage on the roes showed that UFA and SFA contents have reached to 49.83 and 48.07%, respectively, at the end of cold storage. It indicated that these compounds change to each other during frozen storage. Also, n-3 and n-6 series of fatty acids were 32.75 and 1.61% in fresh roe. But their contents decreased to 22.96 and 1.25% at the end of period. Among the fatty acids, 22:6 and C16:0 had the most changes. The changes of fatty acids were significantly at 95% level except for C15:1, C18:3(n-3) and C20:4(n-6). All of the amino acids decreased in frozen storage and their changes were significantly (P<0.05). EAA was 7818 mg/100g and E/NE was 1.27 at the end of storage period. Among the amino acids, leucine and lysine had the most changes. Moisture, ash, protein and fat contents were 70.13, 1.82, 19.4 and 6.51%, respectively, at the end of storage period. The peroxide value and T.V.N. increased during storage. So that, their contents have reached to 5.86 mg/kg and 26.37 mg/100 g, respectively, at the end of frozen storage. The best shelf life of Thunnus tonggol roe was 6 or 7 months, because of lipid oxidation and increasing of peroxide.

Environmental Value Added - Ein neues Maß zur Messung der Öko-Effizienz. (Environmental Value Added. A new measure for the measurement of eco-efficiency)

To increase eco-efficiency environmental information needs to be integrated into corporate decision making. For decision makers the interpretation of eco-efficiency as a ratio can however be quite difficult in practice. One of the reasons for this is, that eco-efficiency as a ratio is measured in a unit, that is difficult to interpret. This article therefore suggests an alternative measure for eco-efficiency. The Environmental Value Added, the measure proposed in this paper, reflects the excess economic benefit, resulting from the difference between the eco-efficiency under consideration and a benchmark eco-efficiency. It is measured in a purely monetary unit and is thus easier to interpret and integrate than eco-efficiency as a ratio.

Adding value to performance measurement by using system dynamics and multicriteria analysis

Tese de dout., Filosofia, Department of Management Science, University of Strathclyde, 2004

Study of the measurement of value-added

Includes bibliography

Preparatory studies for a high-precision Penning-trap measurement of the 163Ho electron capture Q-value

The ECHo Collaboration (Electron Capture 163Ho aims to investigate the calorimetric spectrum following the electron capture decay of 163Ho to determine the mass of the electron neutrino. The size of the neutrino mass is reflected in the endpoint region of the spectrum, i.e., the last few eV below the transition energy. To check for systematic uncertainties, an independent determination of this transition energy, the Q-value, is mandatory. Using the TRIGA-TRAP setup, we demonstrate the feasibility of performing this measurement by Penning-trap mass spectrometry. With the currently available, purified 163Ho sample and an improved laser ablation mini-RFQ ion source, we were able to perform direct mass measurements of 163Ho and 163Dy with a sample size of less than 1017 atoms. The measurements were carried out by determining the ratio of the cyclotron frequencies of the two isotopes to those of carbon cluster ions using the time-of-flight ion cyclotron resonance method. The obtained mass excess values are ME(163Ho)= −66379.3(9) keV and ME(163Dy)= −66381.7(8) keV. In addition, the Q-value was measured for the first time by Penning-trap mass spectrometry to be Q = 2.5(7) keV.

The Problem with Value-Added Measurement

Measuring student learning through standardized tests is a lot harder than modern education reformers would have you believe.

Measurement of value of recorded scientific information; final report to Office of Science Information Service, National Science Foundation.

"AD-260 734."

Report of the Commission : fair market value policy for federal coal leasing.

Item 1089

Cash wages and value of tips of tipped employees in eating and drinking places and hotels and motels; data pertinent to an evaluation of the tip allowance available under the Fair labor standards act.

Cover title.

Consumer brand equity : a model for the measurement, analysis and evaluation of consumer perceived value

The topic of my research is consumer brand equity (CBE). My thesis is that the success or otherwise of a brand is better viewed from the consumers’ perspective. I specifically focus on consumers as a unique group of stakeholders whose involvement with brands is crucial to the overall success of branding strategy. To this end, this research examines the constellation of ideas on brand equity that have hitherto been offered by various scholars. Through a systematic integration of the concepts and practices identified but these scholars (concepts and practices such as: competitiveness, consumer searching, consumer behaviour, brand image, brand relevance, consumer perceived value, etc.), this research identifies CBE as a construct that is shaped, directed and made valuable by the beliefs, attitudes and the subjective preferences of consumers. This is done by examining the criteria on the basis of which the consumers evaluate brands and make brand purchase decisions. Understanding the criteria by which consumers evaluate brands is crucial for several reasons. First, as the basis upon which consumers select brands changes with consumption norms and technology, understanding the consumer choice process will help in formulating branding strategy. Secondly, an understanding of these criteria will help in formulating a creative and innovative agenda for ‘new brand’ propositions. Thirdly, it will also influence firms’ ability to simulate and mould the plasticity of demand for existing brands. In examining these three issues, this thesis presents a comprehensive account of CBE. This is because the first issue raised in the preceding paragraph deals with the content of CBE. The second issue addresses the problem of how to develop a reliable and valid measuring instrument for CBE. The third issue examines the structural and statistical relationships between the factors of CBE and the consequences of CBE on consumer perceived value (CPV). Using LISREL-SIMPLIS 8.30, the study finds direct and significant influential links between consumer brand equity and consumer value perception.