scholarly journals Investment analysis of plum brandy production – methodology approach

2008 ◽  
Vol 2 (1-2) ◽  
pp. 103-105
Author(s):  
Lari Hadelan

The major prerequisite of successful entrepreneurship venture is quality of decision-making process. Decision in investment is the most important financial decision. It is a part of both long-term business planning process and strategic business definition. Using available investment appraisal methods, entrepreneur should make positive or negative investment decision. Within the development of the economic theory and the practice many of methods made decision-making process rational and gave the scientific and practical base for successful project evaluation.

1998 ◽  
Vol 13 (1) ◽  
pp. 3-14 ◽  
Author(s):  
Joan Ballantine ◽  
Stephanie Stray

This paper explores the techniques used by organizations to appraise Information Systems (IS)/Information Technology (IT) investments, and concentrates, in particular, on techniques of capital investment appraisal. We draw on relevant studies reported in both the accounting and finance, and the IS literature, which have addressed their usage. Where possible comparisons are drawn between both sets of literatures. The results of a survey that specifically examined IS/IT investment appraisal practices of a sample of UK companies is also presented. Among the issues discussed include the extent to which capital investment appraisal techniques are used to appraisal investments, the importance of the techniques used and the problems attendant on the decision making process.


Author(s):  
Don Andrew

Stakeholders realise the value and impact of Responsible Investment (RI) upon making informed decisions about investments. Due to this, more organisations are pressured to report on RI performances and put positive and/or negative strategies in place to address ESG issues and to implement ESG policies into the primary strategy of their operations. There are many governments and organisations globally which support sustainable investment and as one such administration, South Africa has legislated to manage RI issues (www.gov.za). Recognition is given to the both CRISA and PRI as well as taking the integrated environmental, social and governance (ESG) considerations into the investment decision making process into consideration when assisting in identifying, managing and mitigating potential ESG risks to achieve sustainable long-term investment outcomes.


Author(s):  
Brett Malloy ◽  
Jerry G. Rose ◽  
Reginald R. Souleyrette

Rehabilitating and/or replacement of highway-railway at-grade crossings frequently accounts for major track maintenance expenses for the U.S. highway governmental agencies and the railroad industry. Substantial numbers of crossings deteriorate at a more rapid rate than the abutting trackbed and pavement. This is largely due to the structural implications of the combined highway and railway loadings within the jointly used crossing area and difficultly in maintaining adequate drainage within the immediate crossing area. A highway-railway at-grade crossing is designed to fulfill its primary purpose of providing a smooth surface for the safe passage of rubber-tired vehicles across the railroad. The jointly used area represents a significantly expensive unit cost of the highway and railway line. Ideally a highway crossing will maintain a smooth surface and stable trackbed for a long period of time. This reduces costly and frequent disruptions to highway and railway traffic when the track needs adjusting or the surface needs replacing due to rideability concerns. Technology is available for “fast-tracking” the renewal of highway crossings within one day (if desired) using a panel system with specifically designed layered support and premium materials. The procedure involves complete removal of the old crossing panel and trackbed materials. The replacement consists of an asphalt underlayment layer, a pre-compacted ballast layer, a new track panel, and a new crossing surface. The composition of the asphalt layer is similar to that used for highways. It replaces all, or a portion of, the typical granular subballast layer. A cooperative effort between the local highway agency and the railway company will ideally reduce costs, improve the quality of the finished product, and reduce outage of the highway and railroad during the rehabilitation process. A major objective is to minimize disruption to both highway and railway traffic during the renewal process in addition to improving the performance and extending the life of the crossing. Typical schedules are for the railroad to be out-of-service for a maximum of four hours and for the highway to be closed only eight to twelve hours, when length of closure is an issue of importance. Numerous long-term tests and performance evaluations of heavy trafficked railway and highway crossings are presented herein. Pressure cells have been imbedded within the trackbed to document pressure levels within the layered portion of the crossing structure due to loadings from trains and highway vehicles. In addition, long-term settlement measurements and assessments for several crossings are documented. The measurements indicate significantly reduced long-term settlements of crossings incorporating the rapid-renewal, layered system, while maintaining acceptable smoothness levels. In addition, standard practices and specifications are presented for several highway agencies and railway companies using this technology for their crossing renewal programs. These long-term performance evaluations indicate this practice ensures long-life, economical, smooth crossings for improved safety and operating performances. The application of this technology continues to increase and it is considered a standard practice in many areas of the country. A crossing management technique (model decision-making process) is described for assessing the optimum engineering solutions to restore desired smoothness, minimize subsequent settlement, and ensure acceptable long-term performances for highway-railway at-grade crossings. These are site-specific and based on historical performance, the present observed performance and condition, and measurable parameters for the particular crossing. The model decision-making process includes three options, depending on the source(s) of the crossing roughness. The process can involve merely making improvements to the quality of the pavement approaches. Another scenario can be to replace only the deteriorated crossing surface. The most involved solution is the complete renewal of the crossing surface, track panel, and underlying support to rectify a chronic problem that may be inhibiting the crossing from achieving optimum performance.


2020 ◽  
Vol 3 (2) ◽  
pp. 74
Author(s):  
Younis Mohammad Malik

Tourism destinations involve a diverse of key components, elements and attributes that allure tourists to visit the destinations which fulfill their needs on arrival. The facilities and service quality of these key components and elements influences the traveler’s decision-making process in choosing a destination to travel. The purpose of this research paper is to study the key elements and attributes of cultural tourism destinations and to understand the interpretive planning process of cultural tourism destinations.


2021 ◽  
pp. 095624782110240
Author(s):  
Zlata Vuksanović-Macura ◽  
Igor Miščević

Citizen participation in the planning and decision-making process in the European post-socialist context is much debated. Still, the involvement of excluded communities in the urban planning process remains understudied. This paper presents and discusses the application of an innovative participatory approach designed to ensure active involvement of an excluded ethnic minority, the Roma community, in the process of formulating and adopting land-use plans for informal settlements in Serbia. By analysing the development of land-use plans in 11 municipalities, we observe that the applied participatory approach enhanced the inhabitants’ active participation and helped build consensus on the planned solution between the key actors. Findings also suggested that further work with citizens, capacity building of planners and administration, and secured financial mechanisms are needed to move citizen participation in urban planning beyond the limited statutory requirements.


2017 ◽  
Vol 12 (7) ◽  
pp. 129
Author(s):  
Mona Mohamed Abd Elghany ◽  
Reem Aly Elharakany

The quality of education is influenced by the managerialization of the universities, which refers to the introduction of substantial changes in the decision-making processes of the academic institutions, and the application of renewed information systems along with new managerial methodologies to restructure the organisational strategic relationships with stakeholders. This paper proposes a questionnaire to assess the importance of facilities in universities according to their financial budget consumed value. Semi Structured Interviews were conducted with the heads of logistic and financial departments in Egyptian universities, twenty public universities and twenty-three private universities, in order to identify criteria for the most significant university's facilities and appealing infrastructure that contributes to the quality of education.


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