Estimation of Finantial Ratio Analysis between Different Selective Construction Companies in Pune

This paper is about financial management of construction companies by using financial ratios. The focus of financial analysis is on key figure in the financial statements and the significant relationship that exist between them. The analysis of financial statements is a process of evaluating the relationship between component parts of financial statement to obtain a better understanding of the firm’s position and performance. The first task of the financial analyst is to select the information relevant to the decision under consideration from the total information contained in the financial statements. The second step is to arrange the information in a way to highlight significant relationship. The final step is interpretation and drawing of inferences and conclusions. In brief, financial analysis is the process of selection, relation and evaluation

A GROUNDED THEORY STUDY FOR ANTENATAL CARE IN KENYA

The purpose of the study was to analyze nurse–client interaction processes in rural health facilities. This was an inductive, qualitative, grounded theory study. Constant comparative analysis of data was used to generate themes, concepts and theoretical statements. Six main concepts emerged from data: Willingness of mother to attend antenatal clinic, reciprocal exchange of information, nursing care and treatment, focused preparation of mother, evaluating readiness for delivery within the rural context and referral of client. These concepts were key to the generation of “Owino’s theory of nurse-client interactions for childbirth preparedness”. Nurse-client interaction processes in preparation for delivery by a skilled attendant is influenced by the complex rural context. High quality interaction should help the nurse and mother rise above contextual challenges

Developing a Conceptual Framework for Evaluating Public Sector Transformation in the Digital Era

When evaluating Public Sector transformation efforts in the UK during the past three decades, three waves can be identified. The first wave in the mid 1960s to the late 1970s is regarded as Traditional public administration and the second wave in the late 1970’s to 1990’s is labelled as New Public Management (NPM). The third wave began in the late 1990s and can be characterised as the post NPM or Digital Governance Era. This study aims to examine the concepts and associated factors that influence post NPM public sector transformation in the UK. Initial literature analysis found that while the post NPM era has no dominant model, a number of key concepts have emerged in the literature and policy statements that characterise the key attributes of post NPM public sector transformation in the UK. This paper attempts to conceptualise these concepts by formulating a conceptual framework for public sector transformation in the digital era

Best practice considerations on the assessment of robotic assisted surgical systems:results from an international consensus expert panel

Background Health technology assessments (HTAs) of robotic assisted surgery (RAS) face several challenges in assessing the value of robotic surgical platforms. As a result of using different assessment methods, previous HTAs have reached different conclusions when evaluating RAS. While the number of available systems and surgical procedures is rapidly growing, existing frameworks for assessing MedTech provide a starting point, but specific considerations are needed for HTAs of RAS to ensure consistent results. This work aimed to discuss different approaches and produce guidance on evaluating RAS. Methods A consensus conference research methodology was adopted. A panel of 14 experts was assembled with international experience and representing relevant stakeholders: clinicians, health economists, HTA practitioners, policy makers, and industry. A review of previous HTAs was performed and seven key themes were extracted from the literature for consideration. Over five meetings, the panel discussed the key themes and formulated consensus statements. Results A total of ninety-eight previous HTAs were identified from twenty-five total countries. The seven key themes were evidence inclusion and exclusion, patient- and clinician-reported outcomes, the learning curve, allocation of costs, appropriate time horizons, economic analysis methods, and robotic ecosystem/wider benefits. Conclusions Robotic surgical platforms are tools, not therapies. Their value varies according to context and should be considered across therapeutic areas and stakeholders. The principles set out in this paper should help HTA bodies at all levels to evaluate RAS. This work may serve as a case study for rapidly developing areas in MedTech that require particular consideration for HTAs.</p

Financial Analysis of Monarch Airlines

This report is an individual extension to the group report submitted to Monarch Airlines Ltd in part submission for the management project. The report covers a detailed financial statement analysis of Monarch Airlines Ltd. and one of its competitor Jet2.com as a peer comparison. As the budget airline industry is a very saturated and highly competitive industry, this study should prove to be useful for Monarch Airlines in their future decision making by reflecting on past performance and highlighting key factors contributing to either positive or negative results. A part of the analysis was to find key financial ratios by assessing and evaluating balance sheets, income statements, cash flow statements of both the companies and doing a comparative analysis to compare the financial performance of Monarch Airlines with one of its peers. After doing a thorough analysis of key financial ratios, we come up with conclusions, which highlight the key implications that have been recurring in the analysis, and recommendations to Monarch Airlines for achieving sustainable growth as a company in a competitive industry

User evaluation of the performance of information systems

Information technologies (IT) are considered the primary survival factor for many organizations and the most critical success factor in businesses today. To justify the necessary investment in IT, user evaluation of information systems\u27 performance in organizations is a key consideration. This research investigated a comprehensive and convenient means for end users to assess this performance. Among the existing theories and models on the evaluation of information system performance based on intrinsic technological properties, the Web of System Performance (WOSP) model provides the most comprehensive basis for information system evaluation, and therefore merited further investigation. The research question was how well the eight WOSP performance criteria, namely functionality, usability, flexibility, reliability, security, extendibility, connectivity, and privacy, applied in the context of an individual evaluating one or more information systems for use by an organization. For this, it was important to show that, while these performance criteria were abstract concepts, they can be established and identified clearly, in a manner that is valid in the sense of the meaning and that users would consider important. Illustrative statements for each of the eight criteria were therefore obtained, which users were asked to evaluate. Next, it was necessary to show that users prefer the choice of the eight WOSP criteria to the current dominant instrument for evaluation when evaluating software. This was done using a preference questionnaire where subjects rated both the WOSP model and an alternative means of evaluation along various dimensions, the results being compared by statistical analysis. Finally, it was necessary to show that users rate at least three of the WOSP criteria as being important for evaluating information systems. For this, conjoint analysis was used. A browser was selected as the experimental software for this research. The results showed that users found illustrative statements clear, valid and important for the evaluation of browsers. They also preferred using the WOSP model for the evaluation of browsers over TAM, the current dominant model. Finally, while users attached different levels of importance to the various performance criteria for the selection of browsers, five of the criteria were important to a significant degree

Lost in Translation: Piloting a Novel Framework to Assess the Challenges in Translating Scientific Uncertainty From Empirical Findings to WHO Policy Statements.

BACKGROUND:Calls for evidence-informed public health policy, with implicit promises of greater program effectiveness, have intensified recently. The methods to produce such policies are not self-evident, requiring a conciliation of values and norms between policy-makers and evidence producers. In particular, the translation of uncertainty from empirical research findings, particularly issues of statistical variability and generalizability, is a persistent challenge because of the incremental nature of research and the iterative cycle of advancing knowledge and implementation. This paper aims to assess how the concept of uncertainty is considered and acknowledged in World Health Organization (WHO) policy recommendations and guidelines. METHODS:We selected four WHO policy statements published between 2008-2013 regarding maternal and child nutrient supplementation, infant feeding, heat action plans, and malaria control to represent topics with a spectrum of available evidence bases. Each of these four statements was analyzed using a novel framework to assess the treatment of statistical variability and generalizability. RESULTS:WHO currently provides substantial guidance on addressing statistical variability through GRADE (Grading of Recommendations Assessment, Development, and Evaluation) ratings for precision and consistency in their guideline documents. Accordingly, our analysis showed that policy-informing questions were addressed by systematic reviews and representations of statistical variability (eg, with numeric confidence intervals). In contrast, the presentation of contextual or "background" evidence regarding etiology or disease burden showed little consideration for this variability. Moreover, generalizability or "indirectness" was uniformly neglected, with little explicit consideration of study settings or subgroups. CONCLUSION:In this paper, we found that non-uniform treatment of statistical variability and generalizability factors that may contribute to uncertainty regarding recommendations were neglected, including the state of evidence informing background questions (prevalence, mechanisms, or burden or distributions of health problems) and little assessment of generalizability, alternate interventions, and additional outcomes not captured by systematic review. These other factors often form a basis for providing policy recommendations, particularly in the absence of a strong evidence base for intervention effects. Consequently, they should also be subject to stringent and systematic evaluation criteria. We suggest that more effort is needed to systematically acknowledge (1) when evidence is missing, conflicting, or equivocal, (2) what normative considerations were also employed, and (3) how additional evidence may be accrued

Evaluating the strategic plans of public libraries : an inspection-based approach

For public libraries, as with most organisations, effective strategic planning is critical to longevity, facilitating cohesive and coordinated responses to ever present and ever changing political, economic, social, and technological (PEST) forces which shape and influence direction. However, strategic planning is widely recognised as a challenging activity, which can be both time consuming and unproductive, and there exists limited guidance regarding how to evaluate documented and disseminated strategic plans, particularly within the not-for-profit sector. In response, this research proposes and tests an inspection-based approach to the evaluation of strategic plans, based upon a rubric specifying the key attributes of each of the core components of a plan, combined with an appropriate assessment scale. The rubric provides a method to identify and assess completeness of strategic plan, extending to qualitative assessment of communication aspects such as specification and terminology, and synergistic aspects such as cohesion and integration. The method is successfully trialled across the devolved Scottish public library sector with the strategic plans of 28 of the 32 regional networks evaluated. 17 of 28 plans (61%) were found to be incomplete and/or to contain contradictory or uncoordinated components, with it recommended that Scottish public libraries improve not only completeness of plans, but also their precision, specificity, explicitness, coordination, and consistency, and overall mapping to library services. Recommendations are made for further widespread application of the rubric