How to Fix Accounting—Measure and Report Economic Profit

CFA Digest ◽  
2004 ◽  
Vol 34 (1) ◽  
pp. 17-18
Author(s):  
Erik Skaden
Keyword(s):  
Hypatia ◽  
2005 ◽  
Vol 20 (1) ◽  
pp. 21-53 ◽  
Author(s):  
Ann Burlein

This paper juxtaposes Deleuze's notion of the virtual alongside Oyama's notion of a developmental system in order to explore the promises and perils of thinking bodily identity as indeterminate at a time when new technologies render bodily ambiguity increasingly productive of both economic profit and power relations.


2013 ◽  
Vol 10 (4) ◽  
pp. 767-780 ◽  
Author(s):  
Feng-Jyh Lin ◽  
Yi-Min Chen ◽  
Fang-Yi Lo
Keyword(s):  

2021 ◽  
pp. 85-88
Author(s):  
S. G. Gribakin

The priority of breast feeding is a well-known fact many times described in pediatric scientific literature. However we decided to summarize in a brief review all positive influences of breast feeding both for a baby and for mother and for society in general. For infant one should mention an optimal growth, protection from infections, reduced risk of adult diseases, better mental development. For mother it means better recovery after delivery, weight control, lower risk of postpartum bleeding. Economic profit for family budget is connected with the price of infant formulas which are unnecessary in breast feeding.


2021 ◽  
Vol 129 ◽  
pp. 03014
Author(s):  
Dusan Karpac ◽  
Viera Bartosova

Research background: The modern goal of enterprises, value creation, is achieved through the concept of economic profit. Profit, as part of profit or loss, is one of the most important flows, pointing to how efficiently corporate capital is used in an entity (Coatney & Poliak, 2020). The article deals with the difference between accounting and economic profit, the selected form of economic profit - the EVA indicator. The economic value added (EVA) indicator is one of the best-known modern indicators of a company's performance (Siekelova et al., 2019). It shows whether the given entity increases its value or only earns for its economic survival. The benefit of this indicator is the valuation of equity and taking into account the risk. It is difficult to express the economic profit itself, therefore the article also addresses the issue of its calculation (Shah et al., 2016). The company needs to know its financial status and the direction it is heading, so we decided to calculate a selected form of economic profit. Purpose of the article: The company needs to know its financial status and the direction it is heading, so we decided to calculate a selected form of economic profit. When expressing the value of the economic value added indicator, it is also important to know the items and components of the calculation that have the strongest meaning and effect on the possible amount of the indicator. Given this, we decided to use a sensitivity analysis, which points to the effect of individual variables that participate in the construction of the EVA calculation. Methods: In this work, the methods of induction, deduction, and comparison were used to obtain a true picture of the subject issue. Methods of synthesis and analysis of the researched issues were also used. Findings & Value added: In the paper there is pointed out the intensity of the impact of individual variables that entered into the calculation of the economic value added indicator as a dominant indicator of concept of economic profit.


2018 ◽  
Vol 16 (29) ◽  
Author(s):  
Silvije Orsag ◽  
Ante Džidić

Economic profit is the concept immanent for the value added. It is an attempt to analyze properly the business success in terms of contribution of profit to the increase in the company value and the stockholders’ wealth. Fundamentally, value added is a measure of the business success where all standard costs and the costs of invested capital are excluded from the realized revenues. Profit as a traditional measure of business success ignores the cost of equity, although equity is the most expensive form of capital. To illustrate better this concept, we made an analysis of the most profitable corporations in Bosnia and Herzegovina listed on Banja Luka and Sarajevo stock exchanges. The analysis showed that the majority of these corporations operate poorly because they do not meet the implicit cost of capital, essentially losing the value of capital entrusted to them by their stockholders. Also, this analysis questioned the importance of the industries which are usually considered to be the most important in BiH economy.


2020 ◽  
Vol 8 (6(75)) ◽  
pp. 24-26
Author(s):  
Zhazira S. Baisarina

The new millennium constitutes new dimensions of the need for new ways of understanding social exchanges, political power and economic profit and historical figures. This study discusses the perception of spiritual and moral ideas of an outstanding Kazakh poet and thinker Abai Qunanbaiuly in the dialogue of world cultures. In order to achieve this target, we intend to discuss the aspects of promoting Kazakh cultural heritage within the works of Abai analyzing studies of Kazakh and Western scholars. As a result of the discourse, the awareness of Abai's modernized thoughts was accepted as cultural contribution to the world perception.


2020 ◽  
Vol 23 (1) ◽  
pp. 51-74
Author(s):  
Allen Lipson

Abstract This paper situates Tannaitic attitudes toward the market for Torah scrolls within the larger historical context of Roman Palestine over the first two centuries CE. After developing a historical picture of how that market may have functioned, it explores the rabbis’ literary treatment of Torah scrolls within the Mishnah and Tosefta. Tannaitic text and context reveal a tension between two modes of thought, the “idealist” and the “pragmatist” viewpoints. On one hand, the Torah scroll stands sui generis, wholly separate from mundane considerations of economic profit. On the other, the rabbis reluctantly conceded to the reality of the market, however much they may have wished to ignore it.


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