CINXE.COM

<!DOCTYPE html> <html lang="en" dir="ltr"> <head>  <script async src="https://www.googletagmanager.com/gtag/js?id=G-P63WKM1TM1"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-P63WKM1TM1'); </script>  <script type="text/javascript" > (function(m,e,t,r,i,k,a){m[i]=m[i]||function(){(m[i].a=m[i].a||[]).push(arguments)}; m[i].l=1*new Date(); for (var j = 0; j < document.scripts.length; j++) {if (document.scripts[j].src === r) { return; }} k=e.createElement(t),a=e.getElementsByTagName(t)[0],k.async=1,k.src=r,a.parentNode.insertBefore(k,a)}) (window, document, "script", "https://mc.yandex.ru/metrika/tag.js", "ym"); ym(55165297, "init", { clickmap:false, trackLinks:true, accurateTrackBounce:true, webvisor:false }); </script> <noscript><div><img src="https://mc.yandex.ru/watch/55165297" style="position:absolute; left:-9999px;" alt="" /></div></noscript>    <title>Search results for: profit distribution</title> <meta name="description" content="Search results for: profit distribution"> <meta name="keywords" content="profit distribution"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler ml-auto" type="button" data-toggle="collapse" data-target="#navbarMenu" aria-controls="navbarMenu" aria-expanded="false" aria-label="Toggle navigation"> <span class="navbar-toggler-icon"></span> </button> <div class="w-100"> <div class="d-none d-lg-flex flex-row-reverse"> <form method="get" action="https://waset.org/search" class="form-inline my-2 my-lg-0"> <input class="form-control mr-sm-2" type="search" placeholder="Search Conferences" value="profit distribution" name="q" aria-label="Search"> <button class="btn btn-light my-2 my-sm-0" type="submit"><i class="fas fa-search"></i></button> </form> </div> <div class="collapse navbar-collapse mt-1" id="navbarMenu"> <ul class="navbar-nav ml-auto align-items-center" id="mainNavMenu"> <li class="nav-item"> <a class="nav-link" href="https://waset.org/conferences" title="Conferences in 2024/2025/2026">Conferences</a> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/disciplines" title="Disciplines">Disciplines</a> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/committees" rel="nofollow">Committees</a> </li> <li class="nav-item dropdown"> <a class="nav-link dropdown-toggle" href="#" id="navbarDropdownPublications" role="button" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Publications </a> <div class="dropdown-menu" aria-labelledby="navbarDropdownPublications"> <a class="dropdown-item" href="https://publications.waset.org/abstracts">Abstracts</a> <a class="dropdown-item" href="https://publications.waset.org">Periodicals</a> <a class="dropdown-item" href="https://publications.waset.org/archive">Archive</a> </div> </li> <li class="nav-item"> <a class="nav-link" href="https://waset.org/page/support" title="Support">Support</a> </li> </ul> </div> </div> </nav> </div> </header> <main> <div class="container mt-4"> <div class="row"> <div class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="profit distribution"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 5669</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: profit distribution</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5669</span> The Role of the Rate of Profit Concept in Creating Economic Stability in Islamic Financial Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Trisiladi%20Supriyanto">Trisiladi Supriyanto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to establish a concept of rate of profit on Islamic banking that can create economic justice and stability in the Islamic Financial Market (Banking and Capital Markets). A rate of profit that creates economic justice and stability can be achieved through its role in maintaining the stability of the financial system in which there is an equitable distribution of income and wealth. To determine the role of the rate of profit as the basis of the profit sharing system implemented in the Islamic financial system, we can see the connection of rate of profit in creating financial stability, especially in the asset-liability management of financial institutions that generate a stable net margin or the rate of profit that is not affected by the ups and downs of the market risk factors, including indirect effect on interest rates. Furthermore, Islamic financial stability can be seen from the role of the rate of profit on the stability of the Islamic financial assets value that are measured from the Islamic financial asset price volatility in the Islamic Bond Market in the Capital Market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=economic%20justice" title="economic justice">economic justice</a>, <a href="https://publications.waset.org/abstracts/search?q=equitable%20distribution%20of%20income" title=" equitable distribution of income"> equitable distribution of income</a>, <a href="https://publications.waset.org/abstracts/search?q=equitable%20distribution%20of%20wealth" title=" equitable distribution of wealth"> equitable distribution of wealth</a>, <a href="https://publications.waset.org/abstracts/search?q=rate%20of%20profit" title=" rate of profit"> rate of profit</a>, <a href="https://publications.waset.org/abstracts/search?q=stability%20in%20the%20financial%20system" title=" stability in the financial system"> stability in the financial system</a> </p> <a href="https://publications.waset.org/abstracts/48161/the-role-of-the-rate-of-profit-concept-in-creating-economic-stability-in-islamic-financial-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48161.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">314</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5668</span> Rate of Profit as a Pricing Benchmark in Islamic Banking to Create Financial Stability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Trisiladi%20Supriyanto">Trisiladi Supriyanto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Although much research has been done on the pricing benchmark both in terms of fiqh or Islamic economic perspective, but no substitution for the concept of interest (rate of interest) up to now in the application of Islamic Banking because some of the jurists from the middle east even allow the use of a benchmark rate such as LIBOR (London Interbank Offered Rate) as a measure of Islamic financial asset prices, so in other words, they equate the concept of rate of interest with the concept of rate of profit, which is the core reason (raison detre) for the replacement of usury as instructed in the Quran. This study aims to find the concept of rate of profit on Islamic banking that can create economic justice and stability in Islamic Banking and Capital market. Rate of profit that creates economic justice and stability can be achieved through its role in maintaining the stability of the financial system in which there is an equitable distribution of income and wealth. To determine the role of the rate of profit as the basis of the sharing system implemented in the Islamic financial system, we can see the connection of rate of profit in creating financial stability, especially in the asset-liability management of financial institutions that generate a stable net margin or the rate of profit that is not affected by the ups and downs of the market risk factors including indirect effect on interest rates. Furthermore, Islamic financial stability can be seen from the role of the rate of profit on the stability of the Islamic financial assets that are measured from the Islamic financial asset price volatility in Islamic Bond Market in Capital Market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rate%20of%20profit" title="Rate of profit">Rate of profit</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20justice" title=" economic justice"> economic justice</a>, <a href="https://publications.waset.org/abstracts/search?q=stability" title=" stability"> stability</a>, <a href="https://publications.waset.org/abstracts/search?q=equitable%20distribution%20of%20income" title=" equitable distribution of income"> equitable distribution of income</a>, <a href="https://publications.waset.org/abstracts/search?q=equitable%20distribution%20of%20wealth" title=" equitable distribution of wealth"> equitable distribution of wealth</a> </p> <a href="https://publications.waset.org/abstracts/48782/rate-of-profit-as-a-pricing-benchmark-in-islamic-banking-to-create-financial-stability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48782.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">403</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5667</span> Profit Share in Income: An Analysis of Its Influence on Macroeconomic Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alain%20Villemeur">Alain Villemeur</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The relationships between the profit share in income on the one hand and the growth rates of output and employment on the other hand have been studied for 17 advanced economies since 1961. The vast majority (98%) of annual values for the profit share fall between 20% and 40%, with an average value of 33.9%. For the 17 advanced economies, Gross Domestic Product and productivity growth rates tend to fall as the profit share in income rises. For the employment growth rates, the relationships are complex; nevertheless, over long periods (1961-2000), it appears that the more job-creating economies are Australia, Canada, and the United States; they have experienced a profit share close to 1/3. This raises a number of questions, not least the value of 1/3 for the profit share and its role in macroeconomic fundamentals. To explain these facts, an endogenous growth model is developed. This growth and distribution model reconciles the great ideas of Kaldor (economic growth as a chain reaction), of Keynes (effective demand and marginal efficiency of capital) and of Ricardo (importance of the wage-profit distribution) in an economy facing creative destruction. A production function is obtained, depending mainly on the growth of employment, the rate of net investment and the profit share in income. In theory, we show the existence of incentives: an incentive for job creation when the profit share is less than 1/3 and another incentive for job destruction in the opposite case. Thus, increasing the profit share can boost the employment growth rate until it reaches the value of 1/3; otherwise lowers the employment growth rate. Three key findings can be drawn from these considerations. The first reveals that the best GDP and productivity growth rates are obtained with a profit share of less than 1/3. The second is that maximum job growth is associated with a 1/3 profit share, given the existence of incentives to create more jobs when the profit share is less than 1/3 or to destroy more jobs otherwise. The third is the decline in performance (GDP growth rate and productivity growth rate) when the profit share increases. In conclusion, increasing the profit share in income weakens GDP growth or productivity growth as a long-term trend, contrary to the trickle-down hypothesis. The employment growth rate is maximum for a profit share in income of 1/3. All these lessons suggest macroeconomic policies considering the profit share in income. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=advanced%20countries" title="advanced countries">advanced countries</a>, <a href="https://publications.waset.org/abstracts/search?q=GDP%20growth" title=" GDP growth"> GDP growth</a>, <a href="https://publications.waset.org/abstracts/search?q=employment%20growth" title=" employment growth"> employment growth</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20share" title=" profit share"> profit share</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20policies" title=" economic policies"> economic policies</a> </p> <a href="https://publications.waset.org/abstracts/173580/profit-share-in-income-an-analysis-of-its-influence-on-macroeconomic-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/173580.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">64</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5666</span> Optimal Scheduling of Load and Operational Strategy of a Load Aggregator to Maximize Profit with PEVs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Md.%20Shafiullah">Md. Shafiullah</a>, <a href="https://publications.waset.org/abstracts/search?q=Ali%20T.%20Al-Awami"> Ali T. Al-Awami </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This project proposes optimal scheduling of imported power of a load aggregator with the utilization of EVs to maximize its profit. As with the increase of renewable energy resources, electricity price in competitive market becomes more uncertain and, on the other hand, with the penetration of renewable distributed generators in the distribution network the predicted load of a load aggregator also becomes uncertain in real time. Though there is uncertainties in both load and price, the use of EVs storage capacity can make the operation of load aggregator flexible. LA submits its offer to day-ahead market based on predicted loads and optimized use of its EVs to maximize its profit, as well as in real time operation it uses its energy storage capacity in such a way that it can maximize its profit. In this project, load aggregators profit maximization algorithm is formulated and the optimization problem is solved with the help of CVX. As in real time operation the forecasted loads differ from actual load, the mismatches are settled in real time balancing market. Simulation results compare the profit of a load aggregator with a hypothetical group of 1000 EVs and without EVs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=CVX" title="CVX">CVX</a>, <a href="https://publications.waset.org/abstracts/search?q=electricity%20market" title=" electricity market"> electricity market</a>, <a href="https://publications.waset.org/abstracts/search?q=load%20aggregator" title=" load aggregator"> load aggregator</a>, <a href="https://publications.waset.org/abstracts/search?q=load%20and%20price%20uncertainties" title=" load and price uncertainties"> load and price uncertainties</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20maximization" title=" profit maximization"> profit maximization</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20time%20balancing%20operation" title=" real time balancing operation"> real time balancing operation</a> </p> <a href="https://publications.waset.org/abstracts/7889/optimal-scheduling-of-load-and-operational-strategy-of-a-load-aggregator-to-maximize-profit-with-pevs" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7889.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">416</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5665</span> Cultural Effects on the Performance of Non- Profit and For-Profit Microfinance Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Patrick%20M.%20Stanton">Patrick M. Stanton</a>, <a href="https://publications.waset.org/abstracts/search?q=William%20R.%20McCumber"> William R. McCumber</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using a large dataset of more than 2,400 individual microfinance institutions (MFIs) from 120 countries from 1999 to 2016, this study finds that nearly half of the international MFIs operate as for-profit institutions. Formal institutions (business regulatory environment, property rights, social protection, and a developed financial sector) impact the likelihood of MFIs being for-profit across countries. Cultural differences across countries (power distance, individualism, masculinity, and indulgence) seem to be a factor in the legal status of the MFI (non-profit or for-profit). MFIs in countries with stronger formal institutions, a greater degree of power distance, and a higher degree of collectivism experience better financial and social performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hofstede%20cultural%20dimensions" title="Hofstede cultural dimensions">Hofstede cultural dimensions</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20finance" title=" international finance"> international finance</a>, <a href="https://publications.waset.org/abstracts/search?q=microfinance%20institutions" title=" microfinance institutions"> microfinance institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=non-profite" title=" non-profite"> non-profite</a> </p> <a href="https://publications.waset.org/abstracts/116363/cultural-effects-on-the-performance-of-non-profit-and-for-profit-microfinance-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/116363.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">273</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5664</span> Influence Analysis of Profit Sharing Agreement and Financing Risk to Profitability in Islamic Bank of Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Irena%20Paramita%20Pramono">Irena Paramita Pramono</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Islamic bank is a financial industry with huge potential to grow in Indonesia. Profit-sharing agreement in the operations of Islamic banks distinguishes Islamic banks with conventional banks. Profit-sharing agreement allows sharing of benefits and risks between shahibul maal and mudharib in islamic bank. This study aimed to observe the patterns of influence between the risk-sharing agreement, financing risk and Profitability in Islamic banks. This research used several Islamic banks as sample and path analysis method. The empirical results of this research shows that the profit-sharing agreement in deposits structure has no direct significant effect to ROA, but it has indirect effect to ROA through profit-sharing financing. On the other hand, profit-sharing financing has direct and indirect influence to ROA through financing risk. This research shows that profit-sharing financing has a positive significant effect to the financing risk and also to the ROA. The research recommends Islamic banks to continue using and developing profit-sharing agreement in its operational activities, hence to create value. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20bank" title="Islamic bank">Islamic bank</a>, <a href="https://publications.waset.org/abstracts/search?q=profit-loss%20sharing%20agreement" title=" profit-loss sharing agreement"> profit-loss sharing agreement</a>, <a href="https://publications.waset.org/abstracts/search?q=financing%20risk" title=" financing risk"> financing risk</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a> </p> <a href="https://publications.waset.org/abstracts/15725/influence-analysis-of-profit-sharing-agreement-and-financing-risk-to-profitability-in-islamic-bank-of-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15725.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">808</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5663</span> Stock Price Informativeness and Profit Warnings: Empirical Analysis </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adel%20Almasarwah">Adel Almasarwah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates the nature of association between profit warnings and stock price informativeness in the context of Jordan as an emerging country. The analysis is based on the response of stock price synchronicity to profit warnings percentages that have been published in Jordanian firms throughout the period spanning 2005–2016 in the Amman Stock Exchange. The standard of profit warnings indicators have related negatively to stock price synchronicity in Jordanian firms, meaning that firms with a high portion of profit warnings integrate with more firm-specific information into stock price. Robust regression was used rather than OLS as a parametric test to overcome the variances inflation factor (VIF) and heteroscedasticity issues recognised as having occurred during running the OLS regression; this enabled us to obtained stronger results that fall in line with our prediction that higher profit warning encourages firm investors to collect and process more firm-specific information than common market information. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Profit%20Warnings" title="Profit Warnings">Profit Warnings</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordanian%20Firms" title=" Jordanian Firms"> Jordanian Firms</a>, <a href="https://publications.waset.org/abstracts/search?q=Stock%20Price%20Informativeness" title=" Stock Price Informativeness"> Stock Price Informativeness</a>, <a href="https://publications.waset.org/abstracts/search?q=Synchronicity" title=" Synchronicity"> Synchronicity</a> </p> <a href="https://publications.waset.org/abstracts/120633/stock-price-informativeness-and-profit-warnings-empirical-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/120633.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">142</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5662</span> Profit and Nonprofit Sports Clubs, Financial and Organizational Comparison in Poland</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Igor%20Perechuda">Igor Perechuda</a>, <a href="https://publications.waset.org/abstracts/search?q=Wojciech%20Cie%C5%9Bli%C5%84ski"> Wojciech Cieśliński</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper identifies the features of Polish sports clubs in the particular organizational forms: profit and nonprofit. Identification and description of these features is carried out in terms of financial efficiency of the given organizational form. Under the terms of the efficiency the research allows you to specify the advantages of particular organizational sports club form and the following limitations. Paper considers features of sports clubs in range of Polish conditions as legal regulations. The sources of the functioning efficiency of sports clubs may lie in the organizational forms in which they operate. Each of the available forms can be considered either a for-profit or nonprofit enterprise. Depending on this classification there are different capabilities of increasing organizational and financial efficiency of a given sports club. Authors start with general classification and difference between for-profit and non-profit sport clubs. Next identifies specific financial and organizational conditions of both organizational form and then show examples of mixed activity forms and their efficiency effect. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20efficiency" title="financial efficiency">financial efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=for-profit" title=" for-profit"> for-profit</a>, <a href="https://publications.waset.org/abstracts/search?q=non-profit" title=" non-profit"> non-profit</a>, <a href="https://publications.waset.org/abstracts/search?q=sports%20club" title=" sports club"> sports club</a> </p> <a href="https://publications.waset.org/abstracts/29223/profit-and-nonprofit-sports-clubs-financial-and-organizational-comparison-in-poland" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29223.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">547</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5661</span> Optimum Dispatching Rule in Solar Ingot-Wafer Manufacturing System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wheyming%20Song">Wheyming Song</a>, <a href="https://publications.waset.org/abstracts/search?q=Hung-Hsiang%20Lin"> Hung-Hsiang Lin</a>, <a href="https://publications.waset.org/abstracts/search?q=Scott%20Lian"> Scott Lian</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this research, we investigate the optimal dispatching rule for machines and manpower allocation in the solar ingot-wafer systems. The performance of the method is measured by the sales profit for each dollar paid to the operators in a one week at steady-state. The decision variables are identification-number of machines and operators when each job is required to be served in each process. We propose a rule which is a function of operator’s ability, corresponding salary, and standing location while in the factory. The rule is named ‘Multi-nominal distribution dispatch rule’. The proposed rule performs better than many traditional rules including generic algorithm and particle swarm optimization. Simulation results show that the proposed Multi-nominal distribution dispatch rule improvement on the sales profit dramatically. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dispatching" title="dispatching">dispatching</a>, <a href="https://publications.waset.org/abstracts/search?q=solar%20ingot" title=" solar ingot"> solar ingot</a>, <a href="https://publications.waset.org/abstracts/search?q=simulation" title=" simulation"> simulation</a>, <a href="https://publications.waset.org/abstracts/search?q=flexsim" title=" flexsim"> flexsim</a> </p> <a href="https://publications.waset.org/abstracts/70569/optimum-dispatching-rule-in-solar-ingot-wafer-manufacturing-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/70569.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">300</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5660</span> Diversification and Risk Management in Non-Profit Organisations: A Case Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manzurul%20Alam">Manzurul Alam</a>, <a href="https://publications.waset.org/abstracts/search?q=John%20Griffiths"> John Griffiths</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20Holloway"> David Holloway</a>, <a href="https://publications.waset.org/abstracts/search?q=Megan%20Paull"> Megan Paull</a>, <a href="https://publications.waset.org/abstracts/search?q=Anne%20Clear"> Anne Clear </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: This paper investigates the nature of risk management practices in non-profit organizations. It is argued here that the risk exposure of these organizations has increased as a result of their entrepreneurial activities. This study explores how a particular non-profit organization formulates its risk strategies in the face funding restrictions. Design/Method/Approach: The study adopts a case study approach to report the results on how a non-profit organization diversifies its activities, tackles risks arising from such activities and improves performance. Results: The findings show that the organization made structural adjustments and leadership changes which helped to adjust their risk strategies. It also reports the organizational processes to deal with risks arising from both related and unrelated diversification strategies. Implications: Any generalization from this case example needs to be taken with caution as there are significant differences between non-profit organizations operating in different sectors. Originality: The paper makes a significant contribution to the non-profit literature by highlighting the diversification strategies along with risk performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=risk%20management" title="risk management">risk management</a>, <a href="https://publications.waset.org/abstracts/search?q=performance%20management" title=" performance management"> performance management</a>, <a href="https://publications.waset.org/abstracts/search?q=non-profit%20organizations" title=" non-profit organizations"> non-profit organizations</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20management" title=" financial management"> financial management</a> </p> <a href="https://publications.waset.org/abstracts/27483/diversification-and-risk-management-in-non-profit-organisations-a-case-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27483.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">515</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5659</span> Profit Efficiency and Technology Adoption of Boro Rice Production in Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fazlul%20Hoque">Fazlul Hoque</a>, <a href="https://publications.waset.org/abstracts/search?q=Tahmina%20Akter%20Joya"> Tahmina Akter Joya</a>, <a href="https://publications.waset.org/abstracts/search?q=Asma%20Akter"> Asma Akter</a>, <a href="https://publications.waset.org/abstracts/search?q=Supawat%20Rungsuriyawiboon"> Supawat Rungsuriyawiboon</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Rice is the staple food in Bangladesh, and therefore, self-sufficiency in rice production remains a major concern. However, Bangladesh is experiencing insufficiency in rice production due to high production cost and low national average productivity of 2.848 ton/ha in comparison to other rice-growing countries in the world. This study aims to find out the profit efficiency and determinants of profit efficiency in Boro rice cultivation in Manikganj and Dhaka districts of Bangladesh. It also focuses on technology adoption and effect of technology adoption on profit efficiency of Boro rice cultivation in Bangladesh. The data were collected from 300 households growing Boro rice through face to face interviews by one set structured questionnaire; Frontier Version 4.1 and STATA 15 software were employed to analyze the data according to the purpose of the study. Maximum likelihood estimates of the specified profit model showed that profit efficiency of the farmer varied between 23% and 97% with a mean of 76% which implied as 24% of the profit is lost due to a combination of technical and allocative inefficiencies in Boro rice cultivation in the study area. The inefficiency model revealed that the education level of the farmer, farm size, variety of seed, and training and extension service influence the profit inefficiency significantly. The study also explained that the level of technology adoption index affects profit efficiency. The technology adoption in Boro rice cultivation is influenced by the education level of the farmer, farm size and farm capital. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=farmer" title="farmer">farmer</a>, <a href="https://publications.waset.org/abstracts/search?q=maximum%20likelihood%20estimation" title=" maximum likelihood estimation"> maximum likelihood estimation</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20efficiency" title=" profit efficiency"> profit efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=rice" title=" rice"> rice</a> </p> <a href="https://publications.waset.org/abstracts/121301/profit-efficiency-and-technology-adoption-of-boro-rice-production-in-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/121301.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">135</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5658</span> Income Analysis of Beef Cattle Breeders for Traditional Profit-Sharing System, Tesang, in South Sulawesi Province</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sitti%20Nurani%20Sirajuddin">Sitti Nurani Sirajuddin</a>, <a href="https://publications.waset.org/abstracts/search?q=Muh.%20Aminawar"> Muh. Aminawar</a>, <a href="https://publications.waset.org/abstracts/search?q=Siti%20Nurlaelah"> Siti Nurlaelah</a>, <a href="https://publications.waset.org/abstracts/search?q=Amidah%20Amrawaty"> Amidah Amrawaty</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aimed to determine the income of beef cattle breeders from the traditional profit-sharing system named Tesang. This study was conducted in the province of South Sulawesi start from April to July 2014, used quantitative methods and data analysis is of income. The population is all beef cattle breeders who perform for the traditional profit-sharing system (Tesang) in Barru Regency and Bone Regency, province of South Sulawesi. Samples are beef cattle breeders who breeding the cattle with the traditional profit-sharing system (Tesang) in Barru Regency and Bone Regency using breeding system and cattle enlargement system (expense) by fifty breeders. The results showed beef cattle breeder’s income from the profit-sharing system (Tesang) where enlargement system (expense) at6th month maintenance periods higher than the profit-sharing system (Tesang) with using breeding the cattle. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income" title="income">income</a>, <a href="https://publications.waset.org/abstracts/search?q=beef%20cattle" title=" beef cattle"> beef cattle</a>, <a href="https://publications.waset.org/abstracts/search?q=profit-sharing%20system" title=" profit-sharing system"> profit-sharing system</a>, <a href="https://publications.waset.org/abstracts/search?q=Teseng" title=" Teseng"> Teseng</a> </p> <a href="https://publications.waset.org/abstracts/48036/income-analysis-of-beef-cattle-breeders-for-traditional-profit-sharing-system-tesang-in-south-sulawesi-province" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48036.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">284</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5657</span> Through 7S Model to Promote the Service Innovation Management</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Cheng%20Fang%20Hsu">Cheng Fang Hsu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Call center is the core of building customer relationship management system. Under the strong competitive stress, it becomes a new profiting challenge for a successful enterprise. Call center is a department not only to provide customer service but also to bring business profit. This is the qualitative case study in Taiwan bank service industry which goes on deeper exploration, and analysis by business interviews and industrial analysis. This study starts from the establishment, development, and management after the reforming of the case call center. Through SWOT analysis, and industrial analysis, this study adopted 7S model to explain how the call center reforms from service oriented to profit oriented and from cost management to profit management. The results indicated how service innovation management promotes call center to be operated as a market profit competition center. The recommendations are indicated to support the call center on marketing profit by service innovation management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=call%20center" title="call center">call center</a>, <a href="https://publications.waset.org/abstracts/search?q=7S%20model" title=" 7S model"> 7S model</a>, <a href="https://publications.waset.org/abstracts/search?q=service%20innovation%20management" title=" service innovation management"> service innovation management</a>, <a href="https://publications.waset.org/abstracts/search?q=bioinformatics" title=" bioinformatics"> bioinformatics</a> </p> <a href="https://publications.waset.org/abstracts/2885/through-7s-model-to-promote-the-service-innovation-management" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2885.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">487</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5656</span> A Study on Net Profit Associated with Queueing System Subject to Catastrophical Events</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Reni%20Sagayaraj">M. Reni Sagayaraj</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Anand%20Gnana%20Selvam"> S. Anand Gnana Selvam</a>, <a href="https://publications.waset.org/abstracts/search?q=R.%20Reynald%20Susainathan"> R. Reynald Susainathan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper we study that the catastrophic events arrive independently at the service facility according to a Poisson process with rate λ. The nature of a catastrophic event is that upon its arrival at a service station, it destroys all the customers there waiting and in the service. We will derive the net profit associated with queuing system and obtain its probability of the busy period. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=queueing%20system" title="queueing system">queueing system</a>, <a href="https://publications.waset.org/abstracts/search?q=net-profit" title=" net-profit"> net-profit</a>, <a href="https://publications.waset.org/abstracts/search?q=busy%20period" title=" busy period"> busy period</a>, <a href="https://publications.waset.org/abstracts/search?q=catastrophical%20events" title=" catastrophical events"> catastrophical events</a> </p> <a href="https://publications.waset.org/abstracts/38190/a-study-on-net-profit-associated-with-queueing-system-subject-to-catastrophical-events" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38190.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">363</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5655</span> Modeling Salam Contract for Profit and Loss Sharing</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dchieche%20Amina">Dchieche Amina</a>, <a href="https://publications.waset.org/abstracts/search?q=Aboulaich%20Rajae"> Aboulaich Rajae</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Profit and loss sharing suggests an equitable sharing of risks and profits between the parts involved in a financial transaction. Salam is a contract in which advance payment is made for goods to be delivered at a future date. The purpose of this work is to price a new contract for profit and loss sharing based on Salam contract, using Khiyar Al Ghabn which is an agreement of choice in case of misrepresent facts. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title="Islamic finance">Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=shariah%20compliance" title=" shariah compliance"> shariah compliance</a>, <a href="https://publications.waset.org/abstracts/search?q=profi%0Ct%20and%20loss%20sharing" title=" profit and loss sharing"> profit and loss sharing</a>, <a href="https://publications.waset.org/abstracts/search?q=derivatives" title=" derivatives"> derivatives</a>, <a href="https://publications.waset.org/abstracts/search?q=risks" title=" risks"> risks</a>, <a href="https://publications.waset.org/abstracts/search?q=hedging" title=" hedging"> hedging</a>, <a href="https://publications.waset.org/abstracts/search?q=salam%20contract" title=" salam contract"> salam contract</a> </p> <a href="https://publications.waset.org/abstracts/41170/modeling-salam-contract-for-profit-and-loss-sharing" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41170.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">332</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5654</span> Determinants of Profit Efficiency among Poultry Egg Farmers in Ondo State, Nigeria: A Stochastic Profit Function Approach </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Olufunke%20Olufunmilayo%20Ilemobayo">Olufunke Olufunmilayo Ilemobayo</a>, <a href="https://publications.waset.org/abstracts/search?q=Barakat.%20O%20Abdulazeez"> Barakat. O Abdulazeez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Profit making among poultry egg farmers has been a challenge to efficient distribution of scarce farm resources over the years, due majorly to low capital base, inefficient management, technical inefficiency, economic inefficiency, thus poultry egg production has moved into an underperformed situation, characterised by low profit margin. Though previous studies focus mainly on broiler production and efficiency of its production, however, paucity of information exist in the areas of profit efficiency in the study area. Hence, determinants of profit efficiency among poultry egg farmers in Ondo State, Nigeria were investigated. A purposive sampling technique was used to obtain primary data from poultry egg farmers in Owo and Akure local government area of Ondo State, through a well-structured questionnaire. socio-economic characteristics such as age, gender, educational level, marital status, household size, access to credit, extension contact, other variables were input and output data like flock size, cost of feeder and drinker, cost of feed, cost of labour, cost of drugs and medications, cost of energy, price of crate of table egg, price of spent layers were variables used in the study. Data were analysed using descriptive statistics, budgeting analysis, and stochastic profit function/inefficiency model. Result of the descriptive statistics shows that 52 per cent of the poultry farmers were between 31-40 years, 62 per cent were male, 90 per cent had tertiary education, 66 per cent were primarily poultry farmers, 78 per cent were original poultry farm owners and 55 per cent had more than 5 years’ work experience. Descriptive statistics on cost and returns indicated that 64 per cent of the return were from sales of egg, while the remaining 36 per cent was from sales of spent layers. The cost of feeding take the highest proportion of 69 per cent of cost of production and cost of medication the lowest (7 per cent). A positive gross margin of N5, 518,869.76, net farm income of ₦ 5, 500.446.82 and net return on investment of 0.28 indicated poultry egg production is profitable. Equipment’s cost (22.757), feeding cost (18.3437), labour cost (136.698), flock size (16.209), drug and medication cost (4.509) were factors that affecting profit efficiency, while education (-2.3143), household size (-18.4291), access to credit (-16.027), and experience (-7.277) were determinant of profit efficiency. Education, household size, access to credit and experience in poultry production were the main determinants of profit efficiency of poultry egg production in Ondo State. Other factors that affect profit efficiency were cost of feeding, cost of labour, flock size, cost of drug and medication, they positively and significantly influenced profit efficiency in Ondo State, Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cost%20and%20returns" title="cost and returns">cost and returns</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20inefficiency" title=" economic inefficiency"> economic inefficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20margin" title=" profit margin"> profit margin</a>, <a href="https://publications.waset.org/abstracts/search?q=technical%20inefficiency" title=" technical inefficiency"> technical inefficiency</a> </p> <a href="https://publications.waset.org/abstracts/123404/determinants-of-profit-efficiency-among-poultry-egg-farmers-in-ondo-state-nigeria-a-stochastic-profit-function-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/123404.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">129</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5653</span> Strategic Management Methods in Non-Profit Making Organization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=P.%20%C5%98eho%C5%99">P. Řehoř</a>, <a href="https://publications.waset.org/abstracts/search?q=D.%20Hol%C3%A1tov%C3%A1"> D. Holátová</a>, <a href="https://publications.waset.org/abstracts/search?q=V.%20Dole%C5%BEalov%C3%A1"> V. Doležalová</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Paper deals with analysis of strategic management methods in non-profit making organization in the Czech Republic. Strategic management represents an aggregate of methods and approaches that can be applied for managing organizations - in this article the organizations which associate owners and keepers of non-state forest properties. Authors use these methods of strategic management: analysis of stakeholders, SWOT analysis and questionnaire inquiries. The questionnaire was distributed electronically via e-mail. In October 2013 we obtained data from a total of 84 questionnaires. Based on the results the authors recommend the using of confrontation strategy which improves the competitiveness of non-profit making organizations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=strategic%20management" title="strategic management">strategic management</a>, <a href="https://publications.waset.org/abstracts/search?q=non-profit%20making%20organization" title=" non-profit making organization"> non-profit making organization</a>, <a href="https://publications.waset.org/abstracts/search?q=strategy%20analysis" title=" strategy analysis"> strategy analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=SWOT%20analysis" title=" SWOT analysis"> SWOT analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=strategy" title=" strategy"> strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=competitiveness" title=" competitiveness"> competitiveness</a> </p> <a href="https://publications.waset.org/abstracts/9486/strategic-management-methods-in-non-profit-making-organization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/9486.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">483</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5652</span> Corporate Governance and Corporate Social Responsibility: Research on the Interconnection of Both Concepts and Its Impact on Non-Profit Organizations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Helene%20Eller">Helene Eller</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of non-profit organizations (NPO) is to provide services and goods for its clientele, with profit being a minor objective. By having this definition as the basic purpose of doing business, it is obvious that the goal of an organisation is to serve several bottom lines and not only the financial one. This approach is underpinned by the non-distribution constraint which means that NPO are allowed to make profits to a certain extent, but not to distribute them. The advantage is that there are no single shareholders who might have an interest in the prosperity of the organisation: there is no pie to divide. The gained profits remain within the organisation and will be reinvested in purposeful projects. Good governance is mandatory to support the aim of NPOs. Looking for a measure of good governance the principals of corporate governance (CG) will come in mind. The purpose of CG is direction and control, and in the field of NPO, CG is enlarged to consider the relationship to all important stakeholders who have an impact on the organisation. The recognition of more relevant parties than the shareholder is the link to corporate social responsibility (CSR). It supports a broader view of the bottom line: It is no longer enough to know how profits are used but rather how they are made. Besides, CSR addresses the responsibility of organisations for their impact on society. When transferring the concept of CSR to the non-profit area it will become obvious that CSR with its distinctive features will match the aims of NPOs. As a consequence, NPOs who apply CG apply also CSR to a certain extent. The research is designed as a comprehensive theoretical and empirical analysis. First, the investigation focuses on the theoretical basis of both concepts. Second, the similarities and differences are outlined and as a result the interconnection of both concepts will show up. The contribution of this research is manifold: The interconnection of both concepts when applied to NPOs has not got any attention in science yet. CSR and governance as integrated concept provides a lot of advantages for NPOs compared to for-profit organisations which are in a steady justification to show the impact they might have on the society. NPOs, however, integrate economic and social aspects as starting point. For NPOs CG is not a mere concept of compliance but rather an enhanced concept integrating a lot of aspects of CSR. There is no “either-nor” between the concepts for NPOs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=non-profit%20organisations" title=" non-profit organisations"> non-profit organisations</a> </p> <a href="https://publications.waset.org/abstracts/61028/corporate-governance-and-corporate-social-responsibility-research-on-the-interconnection-of-both-concepts-and-its-impact-on-non-profit-organizations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61028.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">240</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5651</span> Profit-Based Artificial Neural Network (ANN) Trained by Migrating Birds Optimization: A Case Study in Credit Card Fraud Detection</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ashkan%20Zakaryazad">Ashkan Zakaryazad</a>, <a href="https://publications.waset.org/abstracts/search?q=Ekrem%20Duman"> Ekrem Duman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A typical classification technique ranks the instances in a data set according to the likelihood of belonging to one (positive) class. A credit card (CC) fraud detection model ranks the transactions in terms of probability of being fraud. In fact, this approach is often criticized, because firms do not care about fraud probability but about the profitability or costliness of detecting a fraudulent transaction. The key contribution in this study is to focus on the profit maximization in the model building step. The artificial neural network proposed in this study works based on profit maximization instead of minimizing the error of prediction. Moreover, some studies have shown that the back propagation algorithm, similar to other gradient–based algorithms, usually gets trapped in local optima and swarm-based algorithms are more successful in this respect. In this study, we train our profit maximization ANN using the Migrating Birds optimization (MBO) which is introduced to literature recently. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=neural%20network" title="neural network">neural network</a>, <a href="https://publications.waset.org/abstracts/search?q=profit-based%20neural%20network" title=" profit-based neural network"> profit-based neural network</a>, <a href="https://publications.waset.org/abstracts/search?q=sum%20of%20squared%20errors%20%28SSE%29" title=" sum of squared errors (SSE)"> sum of squared errors (SSE)</a>, <a href="https://publications.waset.org/abstracts/search?q=MBO" title=" MBO"> MBO</a>, <a href="https://publications.waset.org/abstracts/search?q=gradient%20descent" title=" gradient descent"> gradient descent</a> </p> <a href="https://publications.waset.org/abstracts/31637/profit-based-artificial-neural-network-ann-trained-by-migrating-birds-optimization-a-case-study-in-credit-card-fraud-detection" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31637.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">475</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5650</span> The Social Enterprise Model And Its Beneficiaries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lorryn%20Williams">Lorryn Williams</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study will explore how the introduction of the for-profit social enterprise model affects the real lives of the individuals and communities that this model aims to help in South Africa. The congruence between organisational need construction and the real needs of beneficiaries, and whether the adoption of a profit driven model, such as social entrepreneurship, supports or discards these needs is key to answering the former question. By making use of qualitative methods, the study aims to collect empirical evidence that either supports the social entrepreneurship approach when compared to other programs such as vocational training programs or rejects it as less beneficial. It is the objective of this research to provide an answer to the question of whether the social enterprise model of conducting charity leaves the beneficiaries of non-profit organisations in a generally better or worse off position. The study will specifically explore the underlying assumptions the social entrepreneurship model makes, since the assumptions made concerning the uplifting effects it has on its beneficiaries may produce either real or assumed change for beneficiaries. The meaning of social cohesion and social capital for these organisations, the construction of beneficiary dependence and independence, the consideration of formal and informal economies beneficiaries engage in, and the extent to which sustainability is used as a brand, will be investigated. Through engaging the relevant literature, experts in the field of non-profit donorship and need implementation, organisations who have both adopted social enterprise programs and not, and most importantly, the beneficiaries themselves, it will be possible to provide answers to questions this study aims to answer. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=social%20enterprise" title="social enterprise">social enterprise</a>, <a href="https://publications.waset.org/abstracts/search?q=beneficiaries" title=" beneficiaries"> beneficiaries</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20driven%20model" title=" profit driven model"> profit driven model</a>, <a href="https://publications.waset.org/abstracts/search?q=non-profit%20organizations" title=" non-profit organizations"> non-profit organizations</a> </p> <a href="https://publications.waset.org/abstracts/128294/the-social-enterprise-model-and-its-beneficiaries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128294.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">140</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5649</span> Optimal Sizing and Placement of Distributed Generators for Profit Maximization Using Firefly Algorithm</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Engy%20Adel%20Mohamed">Engy Adel Mohamed</a>, <a href="https://publications.waset.org/abstracts/search?q=Yasser%20Gamal-Eldin%20Hegazy"> Yasser Gamal-Eldin Hegazy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents a firefly based algorithm for optimal sizing and allocation of distributed generators for profit maximization. Distributed generators in the proposed algorithm are of photovoltaic and combined heat and power technologies. Combined heat and power distributed generators are modeled as voltage controlled nodes while photovoltaic distributed generators are modeled as constant power nodes. The proposed algorithm is implemented in MATLAB environment and tested the unbalanced IEEE 37-node feeder. The results show the effectiveness of the proposed algorithm in optimal selection of distributed generators size and site in order to maximize the total system profit. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=distributed%20generators" title="distributed generators">distributed generators</a>, <a href="https://publications.waset.org/abstracts/search?q=firefly%20algorithm" title=" firefly algorithm"> firefly algorithm</a>, <a href="https://publications.waset.org/abstracts/search?q=IEEE%2037-node%20feeder" title=" IEEE 37-node feeder"> IEEE 37-node feeder</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20maximization" title=" profit maximization"> profit maximization</a> </p> <a href="https://publications.waset.org/abstracts/6198/optimal-sizing-and-placement-of-distributed-generators-for-profit-maximization-using-firefly-algorithm" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6198.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">442</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5648</span> Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michal%20Friedrich">Michal Friedrich</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=BEPS" title="BEPS">BEPS</a>, <a href="https://publications.waset.org/abstracts/search?q=cross-border%20M%26A" title=" cross-border M&A"> cross-border M&A</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20taxation" title=" international taxation"> international taxation</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20shifting" title=" profit shifting"> profit shifting</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20optimization" title=" tax optimization"> tax optimization</a> </p> <a href="https://publications.waset.org/abstracts/176641/understanding-profit-shifting-by-multinationals-in-the-context-of-cross-border-ma-a-methodological-exploration" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/176641.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">69</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5647</span> Providing a Practical Model to Reduce Maintenance Costs: A Case Study in GeG Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Iman%20Atighi">Iman Atighi</a>, <a href="https://publications.waset.org/abstracts/search?q=Jalal%20Soleimannejad"> Jalal Soleimannejad</a>, <a href="https://publications.waset.org/abstracts/search?q=Reza%20Pourjafarabadi"> Reza Pourjafarabadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Saeid%20Moradpour"> Saeid Moradpour</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the past, we could increase profit by increasing product prices. But in the new decade, a competitive market does not let us to increase profit with increased prices. Therefore, the only way to increase profit will be to reduce costs. A significant percentage of production costs are the maintenance costs, and analysis of these costs could achieve more profit. Most maintenance strategies such as RCM (Reliability-Center-Maintenance), TPM (Total Productivity Maintenance), PM (Preventive Maintenance) and etc., are trying to reduce maintenance costs. In this paper, decreasing the maintenance costs of Concentration Plant of Golgohar Iron Ore Mining & Industrial Company (GeG) was examined by using of MTBF (Mean Time Between Failures) and MTTR (Mean Time To Repair) analyses. These analyses showed that instead of buying new machines and increasing costs in order to promote capacity, the improving of MTBF and MTTR indexes would solve capacity problems in the best way and decrease costs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=GeG%20company" title="GeG company">GeG company</a>, <a href="https://publications.waset.org/abstracts/search?q=maintainability" title=" maintainability"> maintainability</a>, <a href="https://publications.waset.org/abstracts/search?q=maintenance%20costs" title=" maintenance costs"> maintenance costs</a>, <a href="https://publications.waset.org/abstracts/search?q=reliability-center-maintenance" title=" reliability-center-maintenance"> reliability-center-maintenance</a> </p> <a href="https://publications.waset.org/abstracts/84313/providing-a-practical-model-to-reduce-maintenance-costs-a-case-study-in-geg-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84313.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">221</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5646</span> Use of Transportation Networks to Optimize The Profit Dynamics of the Product Distribution</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=S.%20Jayasinghe">S. Jayasinghe</a>, <a href="https://publications.waset.org/abstracts/search?q=R.%20B.%20N.%20Dissanayake"> R. B. N. Dissanayake </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Optimization modelling together with the Network models and Linear Programming techniques is a powerful tool in problem solving and decision making in real world applications. This study developed a mathematical model to optimize the net profit by minimizing the transportation cost. This model focuses the transportation among decentralized production plants to a centralized distribution centre and then the distribution among island wide agencies considering the customer satisfaction as a requirement. This company produces basically 9 types of food items with 82 different varieties and 4 types of non-food items with 34 different varieties. Among 6 production plants, 4 were located near the city of Mawanella and the other 2 were located in Galewala and Anuradhapura cities which are 80 km and 150 km away from Mawanella respectively. The warehouse located in the Mawanella was the main production plant and also the only distribution plant. This plant distributes manufactured products to 39 agencies island-wide. The average values and average amount of the goods for 6 consecutive months from May 2013 to October 2013 were collected and then average demand values were calculated. The following constraints are used as the necessary requirement to satisfy the optimum condition of the model; there was one source, 39 destinations and supply and demand for all the agencies are equal. Using transport cost for a kilometer, total transport cost was calculated. Then the model was formulated using distance and flow of the distribution. Network optimization and linear programming techniques were used to originate the model while excel solver is used in solving. Results showed that company requires total transport cost of Rs. 146, 943, 034.50 to fulfil the customers’ requirement for a month. This is very much less when compared with data without using the model. Model also proved that company can reduce their transportation cost by 6% when distributing to island-wide customers. Company generally satisfies their customers’ requirements by 85%. This satisfaction can be increased up to 97% by using this model. Therefore this model can be used by other similar companies in order to reduce the transportation cost. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=mathematical%20model" title="mathematical model">mathematical model</a>, <a href="https://publications.waset.org/abstracts/search?q=network%20optimization" title=" network optimization"> network optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=linear%20programming" title=" linear programming"> linear programming</a> </p> <a href="https://publications.waset.org/abstracts/25489/use-of-transportation-networks-to-optimize-the-profit-dynamics-of-the-product-distribution" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25489.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">346</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5645</span> Use of Linear Programming for Optimal Production in a Production Line in Saudi Food Co.</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Qasim%20M.%20Kriri">Qasim M. Kriri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Few Saudi Arabia production companies face financial profit issues until this moment. This work presents a linear integer programming model that solves a production problem of a Saudi Food Company in Saudi Arabia. An optimal solution to the above-mentioned problem is a Linear Programming solution. In this regard, the main purpose of this project is to maximize profit. Linear Programming Technique has been used to derive the maximum profit from production of natural juice at Saudi Food Co. The operations of production of the company were formulated and optimal results are found out by using Lindo Software that employed Sensitivity Analysis and Parametric linear programming in order develop Linear Programming. In addition, the parameter values are increased, then the values of the objective function will be increased. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=parameter%20linear%20programming" title="parameter linear programming">parameter linear programming</a>, <a href="https://publications.waset.org/abstracts/search?q=objective%20function" title=" objective function"> objective function</a>, <a href="https://publications.waset.org/abstracts/search?q=sensitivity%20analysis" title=" sensitivity analysis"> sensitivity analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=optimize%20profit" title=" optimize profit"> optimize profit</a> </p> <a href="https://publications.waset.org/abstracts/86104/use-of-linear-programming-for-optimal-production-in-a-production-line-in-saudi-food-co" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/86104.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">205</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5644</span> Providing a Practical Model to Reduce Maintenance Costs: A Case Study in Golgohar Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Iman%20Atighi">Iman Atighi</a>, <a href="https://publications.waset.org/abstracts/search?q=Jalal%20Soleimannejad"> Jalal Soleimannejad</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Akbarinasab"> Ahmad Akbarinasab</a>, <a href="https://publications.waset.org/abstracts/search?q=Saeid%20Moradpour"> Saeid Moradpour</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the past, we could increase profit by increasing product prices. But in the new decade, a competitive market does not let us to increase profit with increase prices. Therefore, the only way to increase profit will be reduce costs. A significant percentage of production costs are the maintenance costs, and analysis of these costs could achieve more profit. Most maintenance strategies such as RCM (Reliability-Center-Maintenance), TPM (Total Productivity Maintenance), PM (Preventive Maintenance) etc., are trying to reduce maintenance costs. In this paper, decreasing the maintenance costs of Concentration Plant of Golgohar Company (GEG) was examined by using of MTBF (Mean Time between Failures) and MTTR (Mean Time to Repair) analyses. These analyses showed that instead of buying new machines and increasing costs in order to promote capacity, the improving of MTBF and MTTR indexes would solve capacity problems in the best way and decrease costs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Golgohar%20Iron%20Ore%20Mining%20and%20Industrial%20Company" title="Golgohar Iron Ore Mining and Industrial Company">Golgohar Iron Ore Mining and Industrial Company</a>, <a href="https://publications.waset.org/abstracts/search?q=maintainability" title=" maintainability"> maintainability</a>, <a href="https://publications.waset.org/abstracts/search?q=maintenance%20costs" title=" maintenance costs"> maintenance costs</a>, <a href="https://publications.waset.org/abstracts/search?q=reliability-center-maintenance" title=" reliability-center-maintenance"> reliability-center-maintenance</a> </p> <a href="https://publications.waset.org/abstracts/75164/providing-a-practical-model-to-reduce-maintenance-costs-a-case-study-in-golgohar-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/75164.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">302</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5643</span> An Efficient Approach to Optimize the Cost and Profit of a Tea Garden by Using Branch and Bound Method</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abu%20Hashan%20Md%20Mashud">Abu Hashan Md Mashud</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Sharif%20Uddin"> M. Sharif Uddin</a>, <a href="https://publications.waset.org/abstracts/search?q=Aminur%20Rahman%20Khan"> Aminur Rahman Khan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we formulate a new problem as a linear programming and Integer Programming problem and maximize profit within the limited budget and limited resources based on the construction of a tea garden problem. It describes a new idea about how to optimize profit and focuses on the practical aspects of modeling and the challenges of providing a solution to a complex real life problem. Finally, a comparative study is carried out among Graphical method, Simplex method and Branch and bound method. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=integer%20programming" title="integer programming">integer programming</a>, <a href="https://publications.waset.org/abstracts/search?q=tea%20garden" title=" tea garden"> tea garden</a>, <a href="https://publications.waset.org/abstracts/search?q=graphical%20method" title=" graphical method"> graphical method</a>, <a href="https://publications.waset.org/abstracts/search?q=simplex%20method" title=" simplex method"> simplex method</a>, <a href="https://publications.waset.org/abstracts/search?q=branch%20and%20bound%20method" title=" branch and bound method"> branch and bound method</a> </p> <a href="https://publications.waset.org/abstracts/2584/an-efficient-approach-to-optimize-the-cost-and-profit-of-a-tea-garden-by-using-branch-and-bound-method" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2584.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">623</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5642</span> The Investigation of Relationship between Accounting Information and the Value of Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Golamhassan%20Ghahramani%20Aghdam">Golamhassan Ghahramani Aghdam</a>, <a href="https://publications.waset.org/abstracts/search?q=Pedram%20Bavili%20Tabrizi"> Pedram Bavili Tabrizi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this research is to investigate the relationship between accounting information and the value of the companies accepted in Tehran Exchange Market. The dependent variable in this research is the value of a company that is measured by price coefficients, and the independent variables are balance sheet information, profit and loss information, cash flow state information, and profit quality characteristics. The profit quality characteristic index is to be related and to be on-time. This research is an application research, and the research population includes all companies that are active in Tehran exchange market. The number of 194 companies was selected by the systematic method as the statistics sample in the period of 2018-2019. The multi-variable linear regression model was used for the hypotheses test. The results show that there is no relationship between accounting information and companies’ value (stock value) that can be due to the lack of efficiency of the investment market and the inability to use the accounting information by investment market activists. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20information" title="accounting information">accounting information</a>, <a href="https://publications.waset.org/abstracts/search?q=company%20value" title=" company value"> company value</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20quality%20characteristics" title=" profit quality characteristics"> profit quality characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=price%20coefficient" title=" price coefficient"> price coefficient</a> </p> <a href="https://publications.waset.org/abstracts/150033/the-investigation-of-relationship-between-accounting-information-and-the-value-of-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150033.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">139</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5641</span> Comparison of Risk and Return on Trading and Profit Sharing Based Financing Contract in Indonesian Islamic Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatin%20Fadhilah%20Hasib">Fatin Fadhilah Hasib</a>, <a href="https://publications.waset.org/abstracts/search?q=Puji%20Sucia%20Sukmaningrum"> Puji Sucia Sukmaningrum</a>, <a href="https://publications.waset.org/abstracts/search?q=Imron%20Mawardi"> Imron Mawardi</a>, <a href="https://publications.waset.org/abstracts/search?q=Achsania%20Hendratmi"> Achsania Hendratmi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Murabaha is the most popular contract by the Islamic banks in Indonesia, since there is opinion stating that the risk level of mudharaba and musyaraka are higher and the return is uncertain. This research aims to analyze the difference of return, risk, and variation coefficient between profit sharing-based and trading-based financing in Islamic bank. This research uses quantitative approach using Wilcoxon signed rank test with data sampled from 13 Indonesian Islamic banks, collected from their quarterly financial reports from 2011 to 2015. The result shows the significant difference in return, while risk and variation coefficient are almost same. From the analysis, it can be concluded that profit sharing-based financing is less desirable not because of its risk. Trading-based financing is more desirable than the profit sharing because of its return. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financing" title="financing">financing</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20bank" title=" Islamic bank"> Islamic bank</a>, <a href="https://publications.waset.org/abstracts/search?q=return" title=" return"> return</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a> </p> <a href="https://publications.waset.org/abstracts/72923/comparison-of-risk-and-return-on-trading-and-profit-sharing-based-financing-contract-in-indonesian-islamic-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72923.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">378</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5640</span> Opportunity Cost of Producing Sugarcane, Sweet Orange and Soybean in Sri Lankan Context: An Economic Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tharsinithevy%20Kirupananthan">Tharsinithevy Kirupananthan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study analyzed the decision on growing three different crops which suit dry zone of Sri Lanka using the opportunity cost concept in economics. The variable cost of production of sugar cane, sweet orange, and soybean was 112,418.76, 13,463 and 10,928.08 Sri Lankan Rs. (LKR) per acre in the dry zone of Sri Lanka. The yield of the sugar cane, sweet orange, and soybean were 49.33 tons, 25,595 fruits, and 1032 kg per acre. The market price of the sugar cane, sweet orange, and soybean were 4200 LKR/ton, LKR 14.66 per fruit and LKR 89.69 per kg. The market value or the total income of the sugar cane, sweet orange, and soybean were LKR 207194.4, 283090.74, and 92560.08. The accounting profit of the sugar cane, sweet orange, and soybean was 94,775.64, 269,627.74, and 81,632 LKR per acre. Therefore, the opportunity cost of sugarcane per acre in terms of accounting profit was LKR. 269,627.74 from sweet orange and LKR 81,632 from soybean. The highest opportunity cost per acre in terms of accounting profit was found when soybean is produced instead of sweet orange. The opportunity cost which compared among the crops in terms of market value for sugar cane per acre was LKR 283090.74 of sweet orange and LKR 92560.08 of soybean. The highest opportunity cost both in terms of accounting profit and market value was found when growing soybean instead of sweet orange by using the resource per acre of land. The economic profit of sugar cane production in place of sweet orange was LKR -188315.1 per acre. The highest economic profit LKR 177067.66 was found when sweet orange is produced in place of soybean. A positive value of economic profit was found in all combination of sweet orange production without considering the first harvest duration of the crop. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agricultural%20economics" title="agricultural economics">agricultural economics</a>, <a href="https://publications.waset.org/abstracts/search?q=crop" title=" crop"> crop</a>, <a href="https://publications.waset.org/abstracts/search?q=opportunity%20cost" title=" opportunity cost"> opportunity cost</a>, <a href="https://publications.waset.org/abstracts/search?q=Sri%20Lanka" title=" Sri Lanka"> Sri Lanka</a> </p> <a href="https://publications.waset.org/abstracts/91254/opportunity-cost-of-producing-sugarcane-sweet-orange-and-soybean-in-sri-lankan-context-an-economic-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/91254.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">344</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=5">5</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=6">6</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=7">7</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=8">8</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=9">9</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=10">10</a></li> <li class="page-item disabled"><span class="page-link">...</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=188">188</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=189">189</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=profit%20distribution&page=2" rel="next">&rsaquo;</a></li> </ul> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Account <li><a href="https://waset.org/profile">My Account</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Explore <li><a href="https://waset.org/disciplines">Disciplines</a></li> <li><a href="https://waset.org/conferences">Conferences</a></li> <li><a href="https://waset.org/conference-programs">Conference Program</a></li> <li><a href="https://waset.org/committees">Committees</a></li> <li><a href="https://publications.waset.org">Publications</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Research <li><a href="https://publications.waset.org/abstracts">Abstracts</a></li> <li><a href="https://publications.waset.org">Periodicals</a></li> <li><a href="https://publications.waset.org/archive">Archive</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Open Science <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Philosophy.pdf">Open Science Philosophy</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Award.pdf">Open Science Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Society-Open-Science-and-Open-Innovation.pdf">Open Innovation</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Postdoctoral-Fellowship-Award.pdf">Postdoctoral Fellowship Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Scholarly-Research-Review.pdf">Scholarly Research Review</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Support <li><a href="https://waset.org/page/support">Support</a></li> <li><a href="https://waset.org/profile/messages/create">Contact Us</a></li> <li><a href="https://waset.org/profile/messages/create">Report Abuse</a></li> </ul> </div> </div> </div> </div> </div> <div class="container text-center"> <hr style="margin-top:0;margin-bottom:.3rem;"> <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" class="text-muted small">Creative Commons Attribution 4.0 International License</a> <div id="copy" class="mt-2">© 2024 World Academy of Science, Engineering and Technology</div> </div> </footer> <a href="javascript:" id="return-to-top"><i class="fas fa-arrow-up"></i></a> <div class="modal" id="modal-template"> <div class="modal-dialog"> <div class="modal-content"> <div class="row m-0 mt-1"> <div class="col-md-12"> <button type="button" class="close" data-dismiss="modal" aria-label="Close"><span aria-hidden="true">×</span></button> </div> </div> <div class="modal-body"></div> </div> </div> </div> <script src="https://cdn.waset.org/static/plugins/jquery-3.3.1.min.js"></script> <script src="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/js/bootstrap.bundle.min.js"></script> <script src="https://cdn.waset.org/static/js/site.js?v=150220211556"></script> <script> jQuery(document).ready(function() { /*jQuery.get("https://publications.waset.org/xhr/user-menu", function (response) { jQuery('#mainNavMenu').append(response); });*/ jQuery.get({ url: "https://publications.waset.org/xhr/user-menu", cache: false }).then(function(response){ jQuery('#mainNavMenu').append(response); }); }); </script> </body> </html>