scholarly journals Dynamic Performance Evaluation with Deadlines: The Role of Commitment

2017 ◽  
Author(s):  
Chia-Hui Chen ◽  
Junichiro Ishida
Keyword(s):  
Performance Evaluation ◽  
Dynamic Performance

scholarly journals Dynamic performance evaluation with deadlines: The role of commitment

2018 ◽  
Vol 66 (2) ◽  
pp. 377-422
Author(s):  
Chia-Hui Chen ◽  
Junichiro Ishida
Keyword(s):  
Performance Evaluation ◽  
Dynamic Performance

Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este
Keyword(s):  
Performance Evaluation ◽  
Decision Process ◽  
Financial Analysts ◽  
Listed Companies ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses ◽  
The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

scholarly journals Parallel Robot Translational Performance Evaluation through Direction-Selective Index (DSI)

2011 ◽  
Vol 2011 ◽  
pp. 1-14 ◽  
Author(s):  
G. Boschetti ◽  
R. Rosa ◽  
A. Trevisani
Keyword(s):  
Performance Evaluation ◽  
Performance Index ◽  
General Framework ◽  
Dynamic Performance ◽  
Parallel Manipulators ◽  
Parallel Robot ◽  
Performance Indexes ◽  
Definition Of ◽  
Performance Variations

Performance indexes usually provide global evaluations of robot performances mixing their translational and/or rotational capabilities. This paper proposes a definition of performance index, called direction-selective index (DSI), which has been specifically developed for parallel manipulators and can provide uncoupled evaluations of robot translational capabilities along relevant directions. The DSI formulation is first presented within a general framework, highlighting its relationship with traditional manipulability definitions, and then applied to a family of parallel manipulators (4-RUU) of industrial interest. The investigation is both numerical and experimental and allows highlighting the two chief advantages of the proposed DSIs over more conventional manipulability indexes: not only are DSIs more accurate in predicting the workspace regions where manipulators can best perform translational movements along specific directions, but also they allow foreseeing satisfactorily the dynamic performance variations within the workspace, though being purely kinematic indexes. The experiments have been carried out on an instrumented 4-RUU commercial robot.

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