964 resultados para Measuring intangible assets


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We develop a method for empirically measuring the difference in carbon footprint between traditional and online retailing (“e-tailing”) from entry point to a geographical area to consumer residence. The method only requires data on the locations of brick-and-mortar stores, online delivery points, and residences of the region’s population, and on the goods transportation networks in the studied region. Such data are readily available in most countries, so the method is not country or region specific. The method has been evaluated using data from the Dalecarlia region in Sweden, and is shown to be robust to all assumptions made. In our empirical example, the results indicate that the average distance from consumer residence to a brick-and-mortar retailer is 48.54 km in the studied region, while the average distance to an online delivery point is 6.7 km. The results also indicate that e-tailing increases the average distance traveled from the regional entry point to the delivery point from 47.15 km for a brick-and-mortar store to 122.75 km for the online delivery points. However, as professional carriers transport the products in bulk to stores or online delivery points, which is more efficient than consumers’ transporting the products to their residences, the results indicate that consumers switching from traditional to e-tailing on average reduce their CO2 footprints by 84% when buying standard consumer electronics products. 

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We develop a method for empirically measuring the difference in carbon footprint between traditional and online retailing (“e-tailing”) from entry point to a geographical area to consumer residence. The method only requires data on the locations of brick-and-mortar stores, online delivery points, and residences of the region’s population, and on the goods transportation networks in the studied region. Such data are readily available in most countries, so the method is not country or region specific. The method has been evaluated using data from the Dalecarlia region in Sweden, and is shown to be robust to all assumptions made. In our empirical example, the results indicate that the average distance from consumer residence to a brick-and-mortar retailer is 48.54 km in the studied region, while the average distance to an online delivery point is 6.7 km. The results also indicate that e-tailing increases the average distance traveled from the regional entry point to the delivery point from 47.15 km for a brick-and-mortar store to 122.75 km for the online delivery points. However, as professional carriers transport the products in bulk to stores or online delivery points, which is more efficient than consumers’ transporting the products to their residences, the results indicate that consumers switching from traditional to e-tailing on average reduce their CO2 footprints by 84% when buying standard consumer electronics products. 

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Measuring and linking patient outcomes to nursing intervention is an important task that has professional, financial and political ramifications. The importance and complexity of measuring patient outcomes accurately should not be overlooked, as there are a number of emergent factors that influence this process. These include the turbulent context of practise, variations in care due to the large number of health professionals, individual patient characteristics impacting on outcomes, determining appropriate nursing outcome measures, nursing's lack of autonomy within the system and difficulties experienced while trying to link patient outcomes to nursing interventions. So that the results reflect reality, it is important for researchers in the field to take note and consider these factors when measuring patient outcomes. The present article aimed to examine and discuss a number of these factors as they relate to the evaluation of patient care.

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This article reviews the merit of using the World Health Organization (WHO) / National Center for Health Statistics (NCHS) references to evaluate the nutritional status of refugees and famine-affected populations and the implication of the findings for further development of Public Health Nutrition programs. Public health nutrition interventions, in order to change the nutritional status of refugees and famine affected-populations, need to be based on accurate and appropriate reference criteria in order to satisfy demands for cost-effectiveness and preserve the human right to adequate food. However, many are confused by the current practice of estimating malnutrition in complex emergencies and it appears that the use of WHO/NCHS references may not be appropriate for use under these conditions in particular, and in the third world in general. To verify this claim, we conducted a literature review. Factors to be reviewed were selected a priori. Computer-assisted searches for English-language publications in the MEDLINE database were conducted and references cited in related publications were reviewed. The literature was restricted to published papers from 1975 to 2000, which focused on malnutrition and its measurement. Findings from the literature review indicate that there is a need to develop more appropriate references that are reflective of the field of intervention. In the absence of more appropriate references, this paper presents the advantages and disadvantages of using these references and some policy recommendations.

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The Disability Adjusted Life Year (DALY) is a widely used summary measure of population health combining years of life lost due to mortality and years of healthy life lost due to disability. A feature of the DALY is that, in the assessment of morbidity, each health condition is associated with a disability weight. The disability weight lies on a scale between 0 (indicating the health condition is equivalent to full health) and 1 (indicating the health condition is equivalent to death). The disability weight associated with each health condition is currently fixed across all social, cultural and environmental contexts. Thus blindness in the United Kingdom has the same disability weight as blindness in Niger in spite of structural interventions in the UK that make the disability less severe than in Niger. Although the fixed disability weight is defended on grounds that it supports a strongly egalitarian flavour in the DALY, we argue that the lack of consideration of realistic contexts results in a measure that will underestimate the burden associated with morbidity in disadvantaged populations and overestimate the burden in advantaged populations. There is, consequently, a loss of information on possible non-clinical points of intervention. Disaggregated estimates of the burden of disease such as those in the World Health Report 2000 should be interpreted with caution.

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The aim of this paper is to trace changes in the definitional concept of assets in an attempt to discover why professional accounting bodies in the major English speaking countries have adopted the problematic abstract 'future benefit' notion, which is so far removed from the simple concept of assets as exchangeable things or rights. It is suggested that in the future financial reporting requirements for business entities include a statement of 'separably exchangeable property' and legal obligations at the reporting date.

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This paper examines the recent spectacular corporate collapses of Parmalat in Europe, Enron and WorldCom in the USA and HIH in Australia and argues for a re-examination of corporate governance regulations, particularly in relation to accounting standards regarding the valuation of assets. The recommendation that is put forward in this regard is based upon empirical evidence arising from further examination of the empirical results in (Hossari and Rahman, 2004). Specifically, the recommendation is based upon the realization that, among the 48 financial ratios across the 50-plus refereed studies, five financial ratios, all of which contained assets as one of the variables, were a relatively robust indicator of corporate collapse. The five ratios are: Net Income/Total Assets, Current Assets/Current Liabilities, Total Liabilities/Total Assets, Working Capital/Total Assets, and Earnings Before Interest and Taxes/Total Assets. This paper suggests that it's not the failure of the corporate collapse prediction models, rather it's the erosion of the reliability of some key input data, namely assets and the valuation thereof, that is largely responsible for the apparent failure of these models in capturing impending collapses, such as those that we witnessed in the recent past. Such empirical findings support the argument that assets are soft targets for misrepresentation, because of the leeway granted in accounting standards with regards to their valuation.

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This study ranks the contribution of various fibre, yarn and fabric attributes to the pilling of wool knitwear. On the basis of an artificial neural network modelling, a combination of sensitivity analysis, forwards/backwards search and genetic algorithms was used to identify the importance of various fibre/yarn/fabric input parameters. The three different techniques show broad similarities in their assessment of which input parameters are important or are not important in affecting fabric pilling. The ranking shows that fabric cover factor has the most effect on pilling, followed by yarn count and thin places, fibre length, yarn twist, etc. It is further illustrated that the directional trend of the predicted pilling outputs for a selection of inputs was in line with the expected behaviour. To verify the findings of input feature selection, input factors deemed to have a small effect on the predicted pilling output, such as fibre length and diameter variations and curvature, were removed and the subsequent performance statistically compared to the original multi-layer perceptron. Differences between the outputs predicted by the original and pruned models are found not to be statistically significant at the 5% significance level. Results from this study may help manufacturers and knitwear designers in choosing the most appropriate materials and structures to reduce the pilling propensity of wool knitwear.

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This paper provides an analysis of aspects of a significant videotestimony project that raises and discusses challenging issues about the factors influencing the telling of Holocaust testimonies and about the messages conveyed through those testimonies. It sets research questions which specifically look at the nature and role of video testimonies, including comparisons to non-video forms of oral history, and argues for what is 'new, different and significant about video testimonies' of Holocaust survivors. The analysis focuses on the nature, structure, messages and experiences shared (and those silenced) through the testimonies. In particular, it argues for the significance of video testimonies as a new means of capturing intangible cultural heritage.

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Introduction: The Emergency Department (ED) at The Northern Hospital is currently participating in the Victorian Department of Human Services funded Emergency Nurse Practitioner Project. This project aims to develop, implement and evaluate the Emergency Nurse Practitioner role in Victorian EDs. This led to a need to develop a specific data collection tool called The Northern Emergency Nurse Practitioner Staff Survey to examine the knowledge and attitudes of ED medical and nursing staff. This paper describes the development of The Northern Emergency Nurse Practitioner Staff Survey and presents the results of reliability and validity studies. Method: Twenty-five items were developed and piloted on a sample of 58 ED medical and nursing staff. Content and face validity were established by expert panel review. Reliability was established by tests of unidimensionality, exploratory factor analysis and internal consistency. Results: Four items were discarded because of low item to total correlation. Exploratory factor analysis of the remaining items revealed five factors with eigenvalues >1 and acceptable correlation coefficients that explained 76.7% of the variance. Cronbach’s coefficent α for these items was 0.926 indicating a high degree of internal consistency. The factors were titled to reflect the content domain of the items in each factor and the factors arranged in a logical sequence to form the final version of The Northern Emergency Nurse Practitioner Survey.

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Efforts to integrate measures of well-being and sustainability have long existed within the literature. A recent approach is the Genuine Progress Indicator (GPI). The GPI is a monetary-based index that has been designed to ascertain the impact of a growing economy on sustainable well-being. The GPI is comprised of a large number of individual items that account for these wide-ranging impacts of economic growth, including social and environmental benefits and costs as well as those of the standard economic variety. Within this paper, the methodology of the GPI is presented. The impact of economic growth on sustainable well-being is also briefly reviewed for Victoria. This analysis is conducted by estimating a GPI for Victoria over the period 1986-2003.

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A new approach to well-being measurement is presented in this paper based on multidimensional hierarchical human needs and motivation. This paper empirically applies this new measure of well-being to Australia for the period 1985–2000. This hierarchical approach is underpinned by a rigorous psychological theory of human motivation. Hierarchical human needs are classified into five categories. Eight indicators have been chosen to reflect these categories. A composite indicator of these eight indicators is calculated. This paper concludes that it is necessary to consider multidimensional human needs and motivation when analysing and seeking to improve well-being through economic and social development activities.

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This paper questions conventional approaches to measuring social welfare through gross domestic product (GDP). This paper is divided into two parts. The first part adopts a systems approach to development and incorporates this into the theory of social choice. The second part operationalises this approach through the development of a cost-benefit adjusted gross domestic product (CBAGDP) social welfare function, which overcomes certain limitations of this traditional measure of development. The CBAGDP is then used to estimate welfare in Thailand. This approach is justified because of its normative values and its plausible results.