Available online at www.sciencedirect.com Procedia - Social and Behavioral Sciences 47 (2012) 1970 – 1975 CY-ICER 2012 The role of practical training in productivity and profitability of organizations in the Third Millennium Morteza khanmohammadiotaqsara a *‚ Mohammad khalili b‚ Aabbas mohseni c a Department of Management‚ Mazandaran Branch‚ water and power industry applied-scientific high training institute‚ Moallem Square‚ Sari‚ Iran b Department of Management‚ Mazandaran Branch
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Effects of working capital management on the profitability of Portuguese manufacturing firms Sónia Silva* sonia@eeg.uminho.pt Florinda Silva** fsilva@eeg.uminho.pt July 2012 Abstract This study provides empirical evidence about the effects of working capital management on the profitability of Portuguese manufacturing firms. A database covering the period 1996-2006‚ collected from Portuguese Statistical Office‚ is analyzed under panel data methodology. In line with previous research
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emeraldinsight.com/1743-9132.htm IJMF 3‚2 Effects of working capital management on SME profitability ´ ´ Pedro Juan Garcıa-Teruel and Pedro Martınez-Solano Deptartment of Management and Finance‚ Faculty of Economy and Business‚ University of Murcia‚ Murcia‚ Spain Abstract Purpose – The object of the research presented in this paper is to provide empirical evidence on the effects of working capital management on the profitability of a sample of small and medium-sized Spanish firms. Design/methodology/approach
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10 ways to reduce your environmental footprint and improve profitability. Posted by Sam Kopytowski [->0]at 7:08 AM[->1] on July 7‚ 2010 Many companies talk about reducing greenhouse gas (GHG) emissions‚ but too often there’s a large gap between words and action. Most companies seem to be holding off on taking any real steps to reduce their environmental footprint because they believe the investment cost is too high. Leading companies‚ on the other hand‚ are way ahead of the curve. They know
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ISSUES IN ACCOUNTING EDUCATION Vol. 26‚ No. 1 2011 pp. 181–200 American Accounting Association DOI: 10.2308/iace.2011.26.1.181 A Case Study on Cost Estimation and Profitability Analysis at Continental Airlines Francisco J. Román ABSTRACT: This case exposes students to the application of regression analyses to be used as a tool pursuant to understanding cost behavior and forecasting future costs using publicly available data from Continental Airlines. Specifically‚ the case focuses on
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Operations M3 Criteria M3: Explain ways of maximising the profitability of the planned package holiday. For M3‚ learners must explain‚ with specific examples‚ ways in which profitability could be maximized. Aspects such as methods of contracting‚ consolidations‚ currency exchange‚ cancellation charge and commission must now be applied specifically to the planned tour‚ with explanations to show how they could contribute to its profitability. Methods of contracting- Like any tour operator I need
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Cola Wars Case Study Question: Why is the soft drink industry so profitable? Historically‚ the soft drink industry has been extremely profitable. Long time industry leaders Coca-Cola and Pepsi-Cola largely drive the profits in the industry‚ relying on Porter’s five forces model to explain the attractiveness of the soft drink market. These forces allowed Coke and Pepsi to maintain large growth until 1999‚ and also explain the challenges that each company is currently facing. The relative duopoly
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CHAPTER 5: ACTIVITY-BASED COSTING AND CUSTOMER PROFITABILITY ANALYSIS QUESTIONS 5-1Undercosting a product may appear to have increased the reported profit the product earned (assuming the firm did not lower its selling price because of the reported lower product cost). However‚ the increased profit is‚ at best‚ a twist in truth. Costs of the product not charged to the product itself are borne by other products of the firm. Worse‚ undercosting a product may result in managers erroneously believing
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A Case Study on Cost Estimation and Profitability Analysis at Continental Airlines Francisco J. Román Introduction In 2008‚ the senior management team at Continental Airlines‚ commanded by Lawrence Kellner‚ the Chairman and Chief Executive Officer‚ convened a special meeting to discuss the firm’s latest quarterly financial results. A bleak situation lay before them. Continental had incurred an operating loss of $71 million dollars—its second consecutive quarterly earnings decline that year
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What is the Elasticity of Demand? * Price elasticity of demand describes how much a change in price will affect the level of demand for a certain product or service. If a certain good or service has high price elasticity‚ demand will tend to fall quickly if the price of the good or service increases and demand will increase quickly if the price of the good or service falls. On the other hand‚ for goods and services with low price elasticity‚ an increase in price will cause a relatively small
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