scholarly journals Library Analytics: Shaping the Future — Communicating Library Impact through Annual Reports

2021 ◽  
Vol 31 (5) ◽  
Author(s):  
Kristen Hall ◽  
Janet H. Clarke ◽  
John McDonald ◽  
Kathleen McEvoy
Keyword(s):  
Annual Reports ◽  
The Future ◽  
Library Impact

scholarly journals The Timing of Goodwill Write-off: Cases of Initial Overpayment

2016 ◽  
Vol 9 (11) ◽  
pp. 65
Author(s):  
Jamaliah Abdul Majid ◽  
Robiah Abu Bakar ◽  
Nor Asma Lode
Keyword(s):  
Annual Reports ◽  
Accounting Choice ◽  
Business Combinations ◽  
Listed Firms ◽  
Goodwill Impairment ◽  
Depth Analysis ◽  
The Future ◽  
Choice Literature ◽  
Acquisition Price

<p>This paper explores types of accounting choice related to reporting goodwill impairment losses, if any, exercised by Malaysian listed firms after an implementation of IFRS 3. The study is carried out through an in-depth analysis of annual reports for fifteen firms over a number of years. The fifteen firms selected are those that have goodwill arising from business combinations in December 2006/7, reported goodwill impairment losses in the current year or the future year(s), and the goodwill represents 50% or more of the acquisition price. Results show that of the fifteen firms examined, eight firms appeared to exercise the accounting choice in the form of opportunistic timing in reporting the impairment losses. The study contributes to the accounting choice literature by providing evidence on the timing of goodwill impairment losses for goodwill that arose from an apparent overpayment made at the time of an acquisition of a subsidiary.</p>

scholarly journals Trend Analysis of Cost Components in Select Pharmaceutical Companies

2019 ◽  
Vol 8 (4) ◽  
pp. 2289-2298
Keyword(s):  
Pharmaceutical Industry ◽  
Trend Analysis ◽  
Health Benefits ◽  
Annual Reports ◽  
Pharmaceutical Companies ◽  
Manufacturing Costs ◽  
Operating Profit ◽  
The Future ◽  
The Cost ◽  
Cost Components

The purpose in this paper is to identify the cost components which are vital in consideration towards manufacturing especially in pharmaceutical companies. The manufacturing costs are significant in total expenses in pharmaceutical industry. In this study, a thorough investigation on the cost components and the trend in expenses and operating profit of pharma companies are studied, giving due regard to cost components to have understanding and to find out how they may differ among various types of pharma companies. The data published in the annual reports from 2009 to 2018 of top five pharmaceutical companies based on their annual revenues has been selected for further diagnosis. The analysis reveals that manufacturing costs are different for all the five companies. The study also reveals that there is a considerable indication that the companies are conscious on the much-needed health benefits to the society in the future at an affordable cost

The Extraction of the Future-Oriented Sentences from Annual Reports

2019 ◽  
Author(s):  
Yoshinori Tanaka ◽  
Syunya Kodera ◽  
Fumihito Sato ◽  
Hiroki Sakaji ◽  
Kiyoshi Izumi
Keyword(s):  
Annual Reports ◽  
The Future

Library Impact Practice Brief: The Future Is Now: How We’re Working at Charles

2020 ◽  
Author(s):  
Nancy Turner ◽  
Olivia Given Castello ◽  
Rachel Cox ◽  
Jessica Martin ◽  
Urooj Nizami ◽  
...  
Keyword(s):  
The Future ◽  
Library Impact

The role of Jean Monnet

1967 ◽  
Vol 2 (3) ◽  
pp. 349-371 ◽  
Author(s):  
Richard Mayne
Keyword(s):  
United Kingdom ◽  
European Integration ◽  
Annual Reports ◽  
Official Statistics ◽  
The United Kingdom ◽  
The Future ◽  
Lytton Strachey ◽  
United Kingdom Government

The future historian of European integration is likely to suffer from a surplus of documentation and a shortage of facts. If a certain kind of ignorance, as Lytton Strachey once remarked, is essential to the writing of intelligible history, it has little hope of survival amid the vast accumulation of newspaper cuttings, official statistics, policy speeches, annual reports and statesmen's memoirs with which the present-day scholar must contend. One expert has calculated that ‘the volume of official documents produced by the United Kingdom Government and its agencies during the six war years 1939–45 equalled, in cubic content, the volume of all previous archives of the United Kingdom and of its constituent kingdoms England and Scotland that had survived down to the date of the outbreak of war.’

The revenue and logistics costs of convenience store chains in Taiwan

2020 ◽  
Vol 48 (11) ◽  
pp. 1255-1273
Author(s):  
Pei-Chun Lin ◽  
Chia-Jung Lin ◽  
Chung-Wei Shen ◽  
Jenhung Wang
Keyword(s):  
Economies Of Scale ◽  
Spatial Configuration ◽  
Spatial Models ◽  
High Density ◽  
Annual Reports ◽  
Convenience Store ◽  
Content Type ◽  
Expansion Strategy ◽  
The Future ◽  
Revenue Models

PurposeThe objectives of this study were to demonstrate that the high-density 7-Eleven c-stores in Taiwan benefit from economies of scale in distribution and can, therefore, leverage the logistics costs; and to decide the proper locations for the future inauguration of c-stores.Design/methodology/approachThe study spatially analysed the c-stores located in Tainan, Taiwan and examines the influence of spatial configuration on c-store revenue. This study developed models to quantify the revenue and logistics costs that the 7-Eleven convenience store (c-store) chain encountered when adopting a high-density expansion strategy. The revenue models’ parameters were calibrated utilizing data collected from financial statements in 7-Eleven chains’ 2015 corporate annual reports and modelling was used to quantify the influence of agglomeration forces and the distance separating c-stores on revenue.FindingsPositive agglomeration forces increased 7-Eleven’s company-wide sales and the average daily revenue of its individual c-stores, and decreased those of competitors. The study findings demonstrate the high-density 7-Eleven c-stores in Tainan benefit from economies of scale in distribution and can, therefore, leverage their logistics costs. The spatial analysis concluded that higher-density and higher-revenue c-stores were spatially clustered.Originality/valueThe study extends the use of analytical revenue and spatial models to decide the proper locations for the future inauguration of c-stores.

scholarly journals Upskilling Initiatives By IT Companies in the Age of Industry 4.0

2020 ◽  
Vol 9 (1) ◽  
pp. 262-270
Keyword(s):  
Labour Market ◽  
Lifelong Learning ◽  
Industry 4.0 ◽  
Core Values ◽  
Annual Reports ◽  
Development Programs ◽  
Learning And Development ◽  
Socially Responsible ◽  
Job Opportunities ◽  
The Future

As the types of skills required on the labour market shift rapidly, individual employees will need to engage in lifelong learning. This is not only to remain employable but to pursue satisfying and rewarding careers that enable them to optimize their job opportunities. Reskilling and upskilling programs would be crucial for businesses if they are to attract the talent they need and lead to socially responsible solutions to the future of jobs. This study has focused to understand the level of awareness the top five Indian IT companies have on Industry 4.0 and what are the practices that they follow to tackle the threat of digitization to their employees. This has been evaluated by studying the learning and development practices, the mission, vision, values of the organization from the homepage of their website and also their annual reports for the year 2018-19. This study would be useful to other organizations in the industry in getting an idea of what are the L&D practices the top five organizations has been doing. The chosen top companies can have a look at the current programs being practised by them and the improvements that can be brought up to upskill and reskill their employees. All organizations chosen for study has been carrying out upskilling or reskilling initiatives along with other learning and development programs. Three organizations have elements of learning inculcated in their core values whereas all five of them have no elements of learning or digitization mentioned in their mission and vision statement.

scholarly journals THE IMPORTANCE OF SCIENCE FOR IMPROVING COMPETITIVENESS OF NATIONAL ECONOMY

2019 ◽  
pp. 013 ◽  
Author(s):  
Miloš S Krstić ◽  
Bojan Krstić ◽  
Ratomir Antonović
Keyword(s):  
Economic Development ◽  
National Economy ◽  
Information Sources ◽  
Annual Reports ◽  
Policy Makers ◽  
Research Results ◽  
Global Competitiveness ◽  
The Future ◽  
Available Information ◽  
Global Competitiveness Report

TThe aim of the paper is to examine the interdependence of the selected indicators from the Global Competitiveness Report and the Innovation pillar, which is used as a proxy indicator of the science competitiveness. This relationship is analyzed within the sample of 9 countries. The analysis uses available information sources in WEFs annual reports. The key contribution of this paper consists in providing clearer into factors competitiveness in the analyzed countries and pointing out the priority actions for the authorities to improve and increase the competitiveness level of science, and its contribution to the national economy competitiveness level. The research results can serve policy makers in shaping strategies and policies for the competitiveness improvement and the future of economic development in the analyzed countries.

To keep or divest a division: Canon’s strategy in an oligopolistic market

2021 ◽  
pp. 204388692199837
Author(s):  
Mara Redegeld-Geenen ◽  
Anne-Marie Kruis ◽  
Lineke Sneller
Keyword(s):  
Annual Reports ◽  
Semiconductor Materials ◽  
Capital Expenditures ◽  
Collective Knowledge ◽  
Mba Programs ◽  
Business Courses ◽  
Oligopolistic Market ◽  
The Future ◽  
Available Information ◽  
Combining Information

The issue in this teaching case is the future of the Lithography Division of Canon. The case is situated in 2015 when this division represents around 7.5% of the company’s assets, 13.8% of its sales, and 10% of its capital expenditures. The division is loss-making. This issue is faced by two persons in the organization: the CEO and the CFO of Canon. The CEO would like to keep the division, while the CFO prefers to divest it. The case is particularly interesting because of the market structure: the division operates in the lithography market, which is a clear example of an oligopoly. The case can be used in Strategy, Technology, or Digital Business courses in MSc or MBA programs. The learning objectives of the case are (1) combining information provided via academic journals with facts from the case and the collective knowledge and creativity of a team of students, (2) analyzing the collected information and building a case with strong arguments, (3) creating a convincing strategic plan including a persuasive presentation, and (4) practicing the skills of presenting. The information provided in this case is based on the annual reports of Advanced Semiconductor Materials Lithography (ASML), Canon, and Nikon, and on other publicly available information on the lithography industry. The case itself is fictional. The authors are not aware of any discussions within Canon about the future of the company’s lithography division.

Organization for European Economic Cooperation

1951 ◽  
Vol 5 (3) ◽  
pp. 632-636
Keyword(s):  
Economic Cooperation ◽  
Annual Reports ◽  
European Economic ◽  
The Third ◽  
The Future ◽  
Future Policy ◽  
National Programs ◽  
Recovery Program ◽  
Common Future ◽  
Made In

Contrary to the first two annual reports of OEEC which had concentrated on an analysis of national programs and common future policy both within the structure of the organization and beyond the end of the program, the third report of OEEC did not draw to any large extent upon individual national programs for the future, nor attempt to describe in detail future problems and action. The report presented an account of the achievements of the western European economy since the inception of the recovery program and of the progress made in stimulating economic cooperation. The problems of the immediate future were discussed in qualitative terms.

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