in modern economics, intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. however, intellectual capital components have to interact in themselves to create value. the paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. the efficiency of the value added by corporate int...

corruption defined as abuse of power by governmental officials for personal goals.in recent years, many articles about determinants of corruption have been written that introduced so many variables as determinants of corruption. these factors can be divided into two categories: economic and non-economic factors.in these article we examine the effect of economic activities combination on corrupt...

this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

Abstract Value creation happens when hospitals provide new services or clinicians deliver existing in better more cost efficient ways. On the other hand, those who healthcare can extract financial value from system. Cost-based prices are now potent measures of for profit centres English hospitals. Here, we focus on ramifications these cost-based creating extracting health care Our empirical dat...

Target value design (TVD) is a management approach that applies target costing in the and construction industry. TVD enables project environment with favorable characteristics to generate value. However, because TVD’s primary assessment cost, cost can be met without necessarily achieving project’s full This research action implement housing explores generation of using analysis model (VAM) stud...

AN INTERNATIONAL GROUNDSWELL OF ACTIVITY IS seeking to identify and reduce the use of health care services that provide little or no benefit— whether through overuse or misuse. There are strong imperatives for identifying such waste: (1) an ethical imperative to ensure patient safety and thus avoid tests and treatments that cause harm directly or indirectly without providing commensurate benefi...

The paper analyzes economic evaluations by distinguishing evaluative statements from value judgments proper. Building on this basis, it compares four solutions to the value-neutrality problem in economics. After rebutting the strong theses about neutrality (normative economics is illegitimate) and non-neutrality (the social sciences are value-impregnated), the paper settles the case between the...