during the past two decades business and manufacturing have observed significant and radical changes. companies have used automation in the manufacturing, in order to improve quality and competency. it was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. many authors ...

The internal rate of return (IRR) is generally considered inferior to the net present value (NPV) as a tool for evaluating and ranking projects, despite its inherently useful comparability to the cost of capital and the return of other investment opportunities. We introduce the ‘‘selective IRR’’, a return criterion which, as a selection of an extended set of possible IRRs, is NPV-consistent. Th...

with the high rise of immigration in the world, diaspora or presence of the immigrants’ communities in the countries of the first world has attracted significant attention from different scholars. the theoreticians of diaspora have considered several characteristics in defining diasporan communities the most important of which is the relationship to the homeland. with regards to such a relation...

The internal rate of return (IRR) is generally considered inferior to the net present value (NPV) as a tool for evaluating and ranking projects, despite its inherently useful comparability to the cost of capital and the return of other investment opportunities. We introduce the \selective IRR," a return criterion which, as a selection of an extended set of possible IRRs, is NPV-consistent. The ...

In an intensifying competition banks are forced to develop and implement enterprise wide integrated risk-return management systems. Financial risks have to be limited and managed from a bank wide portfolio perspective. Risk management rules must be accomplished from internal and regulatory points of view. Expected returns need to be maximized subject to these constraints, leading to a generaliz...

AIM To systemically review all studies reporting return to sport following tibial plateau fracture, in order to provide information on return rates and times to sport, and to assess variations in sporting outcome for different treatment methods. METHODS A systematic search of CINAHAL, Cochrane, EMBASE, Google Scholar, MEDLINE, PEDro, Scopus, SPORTDiscus and Web of Science was performed in Jan...