scholarly journals Capital Budgeting Theory and Practice: A review and agenda for future research

2018 ◽  
Vol 1 (1) ◽  
pp. 20-53 ◽  
Author(s):  
Lingesiya Kengatharan

The main purpose of this research was to delineate unearth lacunae in the extant capital budgeting theory and practice during the last two decades and ipso facto become springboard for future scholarships. It has analyses of various approaches, such as Web of science search and iCat search were used to locate research papers published during the last twenty years. Four criteria have been applied in selection of research papers: be an empirical study, published in English language, appeared in peer reviewed journal and full text research papers. These papers were collected from multiple databases including OneFile (GALE), SciVerse ScienceDirect (Elsevier), Informa - Taylor & Francis (CrossRef), Wiley (CrossRef), Business (JSTOR), Arts & Sciences (JSTOR), Proquest ,MEDLINE (NLM), and Wiley Online Library. Search parameters covered capital budgeting, capital budgeting decision, capital budgeting theory, capital budgeting practices, capital budgeting methods, capital budgeting models, capital budgeting tools, capital budgeting techniques, capital budgeting process and investment decision. Thematic text analyses have been explored to analyses them. Keywords: Capital budgeting theory and practices, capital budgeting tools for incorporating risk, discount rate  

2018 ◽  
Vol 23 (2) ◽  
pp. 72-83 ◽  
Author(s):  
Jamie L. Miller ◽  
Amanda C. Capino ◽  
Amber Thomas ◽  
Kevin Couloures ◽  
Peter N. Johnson

OBJECTIVES To describe the method of delivery, dosage regimens, and outcomes of sedatives and analgesics administered via the extravascular route for laceration repair in children METHODS Medline, Embase, and International Pharmaceutical Abstracts were searched using the keywords “child,” “midazolam,” “ketamine,” dexmedetomidine,” “fentanyl,” “nitrous oxide” (N2O), and “laceration repair.” Articles evaluating the use of extravascular sedation in children for laceration repair published in the English language between 1946 and June 2017 were included. Two authors independently screened each article for inclusion. Reports were excluded if they did not contain sufficient details on dosage regimen and outcomes. RESULTS A total of 16 reports representing 953 children receiving sedatives and analgesics via the extravascular route were included for analyses. A statistical analysis was not performed because of heterogeneity in dosing and types of analyses conducted. Midazolam and N2O were the most common agents, with oral (PO) midazolam being the most common agent. Other agents that have supporting data were intranasal (IN) dexmedetomidine, IN ketamine, IN midazolam, PO diazepam, PO ketamine, transmucosal (TM) midazolam, and TM fentanyl. CONCLUSIONS Most of the agents administered through the extravascular route were efficacious. Selection of the agents should be based on perceived need for analgesia versus sedation, patient accessibility, and adverse drug events. Future research is needed to determine the optimal agent and route for laceration repair.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrei Bonamigo ◽  
Adrianne Alves da Silva ◽  
Beatriz Pereira da Silva ◽  
Steffan Macali Werner

Purpose The purpose of this paper is to identify the main criteria for selecting actors to compose these business platforms and addressing the co-creation of value and improve the performance of startups. Design/methodology/approach The methodology is based on the search for key factors for the selection of actors and the understanding of co-creation of value and the concept of startups. The content of this paper is substantiated on an extensive review of the literature related to the subjects’ value-cocreation and new startups, and the review is based on the articles found in the databases of Ebsco, Emerald, Science Direct, Scopus, Village and Web of Science. Findings This paper identifies the main key-factors found in the literature for selecting actors to co-create value in startups and organizes the findings in five categories: value creation, interaction, actor behavior, client and partnership. It also presents the possibility of future research that will be able to put the study in practice. Research limitations/implications The results of this research have not been tested empirically, which opens the door for future studies that can prove the effectiveness of the findings. It is also important to mention that there are few articles in the literature that directly address this topic, and some definitions of actor/co-creation of value/business model may also change. Practical implications The selection criteria of the actors listed are useful for service entrepreneurs and managers to assist in decision-making at the stage of choosing their partners for value co-creation in startups. Furthermore, it involves mitigating waste in startups and maximizing the economic gains of partners through value co-creation in startups. Originality/value This study is one of the first attempts to recognize the key factors for selecting actors to co-create value in startups, aiming at their success in the market.


1987 ◽  
Vol 17 (2) ◽  
pp. 78-90 ◽  
Author(s):  
Tarun K. Mukherjee ◽  
Glenn V. Henderson

2019 ◽  
Vol 1 (1) ◽  
pp. 17-32
Author(s):  
Benedict L Adams

Throughout the curriculum history in the United States, attempts to improve the educational outcomes have been challenging. Nonetheless, dealing with systems of curricular which have never delivered the highest quality of education to diverse body of students, let alone immigrants and English Language Learners (ELLs) has been even more problematic. Consequently, scholars and educators have increasingly been faced with dilemma of implementing robust transformative curriculum in schools for these particular students. This case study is based on narrative critical ethnography. The researcher collected data of seven students from five non-English speaking nations (immigrants) and ELLs within the high school setting for a year. Through observations, interviews, and focus groups, the findings suggest that the curriculum transformed them to believe more in their dignity and worth, achieve academic excellence, and the commitment to advocacy. The study concludes with the analysis of the transformative curriculum as the renaissance of the curriculum theory and practice and made recommendations for future research.


Organizacija ◽  
2021 ◽  
Vol 54 (2) ◽  
pp. 98-111
Author(s):  
Jin-Nan Wu ◽  
Mengmeng Song ◽  
Joseph C. Ugrin ◽  
Lin Liu ◽  
Tingting Zhu

Abstract Background and purpose: The purpose of this study is to illustrate the evolution of cyberloafing research and identify the important papers in the development of cyberloafing knowledge. Methodology: We identify a total of 116 research papers from the Web of Science (WOS) database that were published in top journals during 1997-2019. We performed citation analysis, co-citation analysis, and main path analysis to identify the most influential authors, countries, and institutions in the development of cyberloafing research, and graphically map the relationships between them. Results: Cyberloafing research has progressed through three stages which we coin the emergent stage, the exploration stage, and the burgeoning stage. We also identify the relationships between articles and identify the distinct and significant knowledge streams, 16 influential papers that are seminal or highly sighted, and we identify the authors, institutions, and countries from which the research emerged. Researchers in the United States have produced the most research, followed by China, the United Kingdom, and Australia. The National University of Singapore produced the most research in our sample, and Vivian K. Lim of the National University of Singapore was the most influential author, anchored by her seminal piece on cyberloafing and organizational justice published in 2002. Conclusion: This study is, to our best knowledge, the first to examine the development of cyberloafing research using evidence-based analysis methods. It depicts the development of the cyberloafing literature and identifies significant streams that researchers can explore in the future. We conclude that future research should incorporate more direct measures of cyberloafing, examine individual consequences caused by too much cyberloafing, such as mental health.


2022 ◽  
Vol 75 (1) ◽  
Author(s):  
Olvani Martins da Silva ◽  
Danielle Bezerra Cabral ◽  
Sandra Mara Marin ◽  
Julia Valeria de Oliveira Vargas Bitencourt ◽  
Mara Ambrosina de Oliveira Vargas ◽  
...  

ABSTRACT Objective: to identify the main biosafety measures for preventing COVID-19 in healthcare professionals. Methods: this is an integrative literature review, with studies published between January and July 2020, on the MEDLINE/PubMed, Scopus, Embase, Web of Science, LILACS, SciELo, Wiley Online Library, Cochrane CINAHL databases. The selection of studies followed the PRISMA recommendations. Results: among the 2,208 publications identified, 12 studies comprised the sample, which enabled the analysis in four thematic categories: The importance of using recommendations about the use of personal protective equipment; The restructuring of new operational and clinical routines and flows in the practice of services; Monitoring professionals, especially testing; Conducting training. Conclusions: the phenomena involved are innumerable, covering operational management and the training of teams to deal with highly infectious pathogens and disease outbreaks.


2010 ◽  
Vol 6 (6) ◽  
Author(s):  
Denis O. Boudreaux ◽  
S.P. Rao

The Sugar Cane Refining and Processing Company is a comprehensive case covering a firm’s investment decision in fixed assets or capital budgeting.  Most senior level undergraduate and graduate corporate financial management courses cover advanced topics in capital budgeting, including measuring complex cash flows, biasness in the capital budgeting process, agency issues, managerial options and risk adjusting techniques.  To cover these relevant topics in a single case, the invented or “armchair” approach is used.  This case is completely contrived but is very educationally effective.


Author(s):  
Juita-Elena (Wie) Yusuf ◽  
Arwiphawee (Sai) Srithongrung

This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes. We provide a background discussion of public sector capital management, followed by a summary of the articles that comprise this symposium. Combined, these articles illustrate the complexity of and challenges to capital management at the state and local government levels. We discuss common themes that emerge from reading these articles as a collective symposium, including: (1) modest progress in applying and empirically testing theoretical frameworks; (2) the variety of actors and institutions; and (3) the deteriorating condition and poor performance of public infrastructure. We use the articles to illustrate gaps in the research and offer suggestions for future research on capital management theory and practice.


2017 ◽  
Vol 25 (4) ◽  
pp. 415-439 ◽  
Author(s):  
Danilo Soares Silva ◽  
Gustavo Hermínio Salati Marcondes de Moraes ◽  
Ieda Kanashiro Makiya ◽  
Francisco Ignácio Giocondo Cesar

Purpose This study aims to find evidence of the HEdPERF scale use for measuring the perceived service quality from the perspective of students in higher education institutions (HEIs) worldwide. Design/methodology/approach A systematic review of the literature was conducted to find evidence of the scale use in articles published between January 2005 and May 2017, according to databases Emerald, SciELO, Scopus, Web of Science, and Wiley Online Library. The articles were searched on the databases on Jun 17, 2017 and at the end of the selection of articles, were kept 12 distinct documents. Findings The articles found pointed towards classic SERVQUAL and SERVPERF scales as being well substantiated for measuring perceived service quality. The HEdPERF scale was applied in articles about perceived service quality in HEI in studies in Brazil, China, Croatia, India, Malaysia, Portugal, Sri Lanka and Turkey. Originality/value The paper attempts to gather some articles on the measurement of service quality in higher education institutions, by the HEdPERF scale use. This study indicates that SERVPERF scale can also be an appropriate model to measure service quality in HEI context, that is, it is not yet possible to defend a single instrument as a standard for this purpose.


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