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Investment-Cash Flow Sensitivity: A Study of Iranian Listed Companies

References Abdel-Khalik, R. (1979). Empirical Research in Accounting: A Methodological Viewpoint . American Accounting Association. Agca, S. & Mozumdar, A. (2008). The impact of capital market imperfections on investment-cash flow sensitivity. Journal of Banking and Finance , 32, 207-216, http://dx.doi.org/10.2139%2Fssrn.686812 Allayannis, G. & Mozumdar, A. (2001). The Investment-Cash Flow Sensitivity Puzzle: Can Negative Cash Flow Observations Explain It? Working Paper , Virginia Tech

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The Role of National Cultures in Foreign Subsidiaries’ Practices Applied to Support Knowledge Flow within MNCs

-601. Evans, P., Pucik, V., and Björkman, I. (2011) The Global Challenge. International Human Resource Management, New York:McGraw-Hill. Glińska-Neweś, A. (2007) Kulturowe uwarunkowania zarządzania wiedzą w przedsiębiorstwie, Toruń: Wyd. Dom Organizatora. Gruszczyńska-Malec, G., and Rutkowska, M. (2013) Strategie zarządzania wiedzą, Warszawa: PWE. Gupta, A.K., and Govindarajan, V. (2000) ‘Knowledge flows within multinationals corporations’, Strategic Management Journal, vol. 21 (4), pp. 473-496 . Harzing, A

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Modelling value stream flows in the enterprise supply chain

Summary

Value stream flows in the supply chain This paper discusses supply chain management in an enterprise. A concept of modelling value stream flows defined in an integrated ERP-class information system is presented. The paper focuses on value stream flows in the areas of procurement, production, and sales in an enterprise. Such flows are illustrated by examples.

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The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management

Bibliography Arsenijević A., Dukić T., 2017, Creative cash flow reporting , Facta Universitatis, Series: Economics and Organization, University of Niš, vol. 14. Comporek M., 2018, The relationship between reserves and accruals – with reference to the issue of earnings management in public companies , Financial Sciences, vol. 23, no. 3, Publishing House of Wroclaw University of Economics, Wrocław. Dechow P.M., Dichev I.D., 2002, The quality of accruals and earnings: the role of accrual estimation errors , The Accounting Review, no. 77(s-1

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Computer Applications in Eco-efficiency Assessment in Logistics

. (2008), Material Flow Analysis for Eco- Effi ciency with Material Flow Network Reference Models - Concepts and Case Study , iEMSs 2008: International Congress on Environmental Modeling and Software Integrating Sciences and Information Technology for Environmental Assessment and Decision Making. 12. Pimpisut D., Page B., Spehs T., Wohlgemuth V. (2007), An Environmental Management Information System for Eco-Effi ciency of Agro-Industries in Thailand based on Material Flow Networks . In: O. Hryniewicz, et.al. (Eds.): Proc. 21 st Intern. Conf

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Modeling of value flows in logistics networks. Comparison of basic tools

Summary

The article presents the necessity of introducing modern systems for analyzing value flows in modern logistics networks. The essence of logistic networks and requirements for analytical systems have been presented. The main available approaches to analyzing value flows in the network have been identified: e3-value modeling, c3-value modeling framework, Value Network AnalysisTM, SimulValor, Modified SimulValor. These approaches (called models) were subjected to a critical analysis on the basis of which the basic directions of their development were indicated.

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Case Study Regarding Financial Performance in Terms of Cash Flow Return on Investment (CFROI) for Companies Listed and Traded on the Bucharest Stock Exchange, During 2006-2013

Abstract

The specialized literature suggests the modern analytical indicators of the listed companies’ potential, in their construction starting from the concept of value creation. One of this indicators is Cash Flow Return on Investment (CFROI-Rli), considered as the best measuring indicator of value creation. It represents an internal rate of return on investment, expressing in percentage the ratio between the gross cash flow for the period, after deducting amortization and total gross investments of the same period. This paper presents a case study regarding financial performance in terms of cash flow return on investment (CFROI), of Companies listed and traded on the Bucharest Stock Exchange, during 2006-2013.

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Firm Financial Status and Investment Behaviour: Evidence from Manufacturing Firms in Nigeria

REFERENCES Adelegan, O. J., & Ariyo, A. (2008). Capital market imperfections and corporate investment behaviour: a switching regression approach using panel data for Nigerian manufacturing firms. Journal of Money, Investment and Banking, ISSN 1450-288X Issue 2 (2008) © Euro Journals Publishing, Inc. 2008 http://www.eurojournals.com/finance.htm Adelegan, O. J. (2009). Investment, financial factor and cash flow from Nigerian panel data. Journal of African Development , Vol. 11, No. 1 Aftalion, A. (1909). La Réalité des surproductionsgénérales

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Managing Reverse Knowledge Flows in Routine Replication Programs: The Case of Global Manufacturing ERP Template Rollout

.1287/orsc.2.1.71 McDonald, C. (1998). The evolution of Intel’s copy exactly policy. Intel Technology Journal , Q4: 1–6. Maritan, C.A. and Brush, T.H. (2003). Heterogeneity and transferring practices: implementing flow manufacturing in multiple plants. Strategic Management Journal , 24 : 945–959, http://dx.doi.org/10.1002/smj.311 Nelson, R.R. and Winter, S.G. (1982). An Evolutionary Theory of Economic Change . Cambridge. Orlikowski, W.J. (2002). Knowing in practice: Enacting a collective capability in distributed organizing. Organization

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The efficiency of the agricultural sector in Poland in the light output-input model

1 The project was funded with the means of the National Science Centre allocated on the basis of the decision number DEC-2012/07/D/HS4/01601. References 1. Coleman W., Grant W., Josling T. (2004), Agriculture in the New Global Economy . E. Elgar. Northampton M.A. 2. Czyzewski A. (2011). Interbranch flows as a macroeconomic model of the economy. University of Economics in Poznan. Poznan. 3. Czyzewski A., Grzelak A. (2012), Possibilities of using statistics of output balance sheets for macroeconomic assessments of the economy

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