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It is often assumed that modern information technology (IT) is a source of performance improvement. Empirical research has not univocally confirmed this assumption, since complex, extensive and resource demanding IT tools require extensive organizational restructuring, in order to be properly and successfully implemented. This generates the need to create and use business intelligence and key performance indicators (KPI) to obtain a high quality basis for making decisions in real time. In this paper, authors analyze the existence of a potential relationship between the methodological approach to defining business intelligence (BI)-related KPIs and achieving business process performance, as well as the overall organizational performance. The methodological determinants of the process, in which the KPIs are defined, are empirically analyzed and associated with the two discussed aspects of performance. The empirical analysis is conducted for the case of e-government development, with the special emphasis on countries from Central, East and South-East Europe. The E-Government development is measured by two KPIs, which have been defined, by strictly following the recommended BI methodology. The two KPIs are related to a business process, performed by the public administration, which can be greatly facilitated by the introduction of E-Government. This is the process of opening a new enterprise, which can be also viewed as one of key measures of the national economic and entrepreneurial development. The public administration performance in serving the needs of new entrepreneurs for company registration is, therefore, considered in terms of E-Government performance. Two KPIs used measure the procedural complexity and costs for opening a new enterprise in a sample, consisting of 28 European Union member-states. The statistical analysis uses secondary data, available from the official Eurostat Web pages. The empirical results confirm the existence of the hypothesized relationship between the methodological procedures for developing KPIs and the process performance, which affirms the need to develop both E-Government, as well as other processes in public administration, by using solid planning and methodological approaches.

It is often assumed that modern information technology (IT) is a source of performance improvement. Empirical research has not univocally confirmed this assumption, since complex, extensive and resource demanding IT tools require extensive organizational restructuring, in order to be properly and successfully implemented. This generates the need to create and use business intelligence and key performance indicators (KPI) to obtain a high quality basis for making decisions in real time. In this paper, authors analyze the existence of a potential relationship between the methodological approach to defining business intelligence (BI)-related KPIs and achieving business process performance, as well as the overall organizational performance. The methodological determinants of the process, in which the KPIs are defined, are empirically analyzed and associated with the two discussed aspects of performance.

The empirical analysis is conducted for the case of e-government development, with the special emphasis on countries from Central, East and South-East Europe. The E-Government development is measured by two KPIs, which have been defined, by strictly following the recommended BI methodology. The two KPIs are related to a business process, performed by the public administration, which can be greatly facilitated by the introduction of E-Government. This is the process of opening a new enterprise, which can be also viewed as one of key measures of the national economic and entrepreneurial development. The public administration performance in serving the needs of new entrepreneurs for company registration is, therefore, considered in terms of E-Government performance. Two KPIs used measure the procedural complexity and costs for opening a new enterprise in a sample, consisting of 28 European Union member-states.

The statistical analysis uses secondary data, available from the official Eurostat Web pages. The empirical results confirm the existence of the hypothesized relationship between the methodological procedures for developing KPIs and the process performance, which affirms the need to develop both E-Government, as well as other processes in public administration, by using solid planning and methodological approaches.

Credit Default Swaps (CDS) are said to increase systemic vulnerability, but they also serve as an ex‐ante indicator of default probabilities, more finely‐tuned and more responsive than ratings agency reports. And they provide a useful mechanism for trading risk and an incentive for good management by businesses and governments.

This is a heterodox review on macroeconomics according to the Austrian
Economics. The Austrian business cycle theory explains the origin of
boom-bust cycles based on the difference between natural interest rates and
banking rates, which comes from the artificial processes of monetary and
credit expansion. This difference is the yield curve, an instrument to
detect the deviation of monetary policies, and a forward indicator of
business cycles. This article studies the impact of yield curve slope on the
requirements for access to bank credit, and the distorting effect of
expansionary monetary policies on the capital structure. In an environment
of artificially low interest rates, these distortions become an accumulation
of long-term failed investments that markets cannot assume, with the
consequent readjustment or recession. To detect these distortions and to
control the bust, it could be useful the yield curve illustrates here.

This article proposes a composite indicator model called CSR index to measure corporate social responsibility practices of Indian companies. The proposed CSR index comprises three dimensions of CSR implementation, stakeholder management and sustainability, which are measured using 39 indicators. Data is collected from annual reports and business responsibility reports for top 100 companies ranked according to market capitalisation in March 2019. The final ranking using the CSR index highlights how Indian companies perform in their CSR practices beyond the legally mandated expenditure recommended by the Companies Act 2013. Robustness analysis shows that the ranking is robust with respect to input factors, data selection and data transformation. Regression modelling of select dimension scores of CSR index with exogenous variables of firm performance such as internal complaint resolution, turnover and profit shows positive correlation. The CSR index helps managers and policy makers to channelise a given company's efforts at CSR into targeted programmes through resource allocation and monitoring, while comparing its relative performance within and across dimensions and industries.

PurposeThe purpose of this article is to analyze the influence of the diversity of information and the use of Web 2.0 applications on the web positioning of online business information providers.Design/methodology/approachA total of 203 online business information provider websites were selected using three search engines (Google, Yahoo and Bing). This information was encoded to develop two logistic regression models.FindingsThe results suggest that the knowledge offered and the resources used to transfer this knowledge play important roles in the web positioning of online business information providers. This study found that entrepreneurs mainly seek technological knowledge, and to acquire it, they use various Web 2.0 applications that do not necessarily include social networks.Practical implicationsThis article presents a novel proposal to analyze how knowledge diversity and Web 2.0 applications influence the web rankings of websites that offer information and knowledge for established or new, small and medium enterprises.Originality/valueThis article is novel in that it links the theory of knowledge dissemination with the technologies of the Internet (websites, Web 2.0 applications) and provides evidence of diverse sources of online information that are potentially useful for the entrepreneur of the twentieth century.

Cash flow is an indicator showing the difference between income and expenses for a certain period. Cash flow takes into account the activities from investment, business, employment, charity and other monetary activities, as well as one's costs, mandatory and optional, and other expenses. Such designation as «cash flow» is used both in business and in private. Cash flow determines solvency, plans for the future, past expenses and even possible bankruptcy. Why is cash flow a key indicator of financial performance?

AbstractResearch concerning the marketing of potentially harmful products to vulnerable consumer segments reveals difficulties in identifying vulnerable consumers. Businesses must be able to identify such segments if they are to avoid regulation and consumer activism. Whether a measure of nonsubstance addiction is an appropriate indicator of vulnerability is examined here in the context of indoor tanning. Three studies of young adult tanners indicate that (a) a modified alcohol addiction scale, the CAGE index, can be used to measure other addictions; (b) addicted indoor tanners have high motivation to meet social appearance norms and to experience the feeling of tanning, which may make them susceptible to marketing cues for indoor tanning; and (3) addicted and nonaddicted indoor tanners are similar in their knowledge of the dangers of indoor tanning, thus supporting the assertion that addicted tanners' decisions to tan indoors are likely more influenced by addiction than by informed decision making.