TL;DR: In this article, the authors examined the information content of net value added in regard to enterprise profitability and its market value and found that Net value added does not have an incremental information content regarding future profitability above that of current profitability.
Abstract: The aim of this study is to examine the information content of net value added in regard to enterprise profitability and its market value. Moreover, the study attempts to examine whether net value added information has incremental information content above that of earnings figure and the enterprise book value. (40) Industrial and service companies listed in Amman Stock Exchange represent the study sample during the period 2001-2010. Regression analysis is employed to examine the study's hypotheses. The study reached to the following results: 1- There is a significant and positive relationship between earnings figure of the current year and earnings figure of the next year. 2. Net value added does not have an incremental information content regarding future profitability above that of current profitability. 3. There is positive significant relationship between market value of common equity and book value of common equity. 4. The earnings figure provides incremental information content regarding market value above that of book value. 5. Net value added does not have an incremental information content regarding market value above that of book value and earnings figure. Keywords: Net Value Added, return on equity, Information Content, Jordan.
TL;DR: Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value.
Abstract: Shareholders always seek criteria based on which they could evaluate company's performance in order to value creation. A suitable criterion to evaluate performance should be related to shareholders on one hand and their ability to determine the value created for them on the other hand. Achieving such a criterion together with growth in management system is introduced based on value. There are several tools to run value added management system among which economic value added and market value added can be mentioned. Economic value added is a suggested value to evaluate performance of the commercial unit and an indicator for creating value derived from performance. Value added more than any other criteria is related to the real financial benefit and is considered as the best criteria to create shareholders' value, Normal 0 false false false RU X-NONE X-NONE
TL;DR: In this paper, a computer system for processing data relating to a life insurance policy issued by an insurance company to an owner includes a data storage device storing data related to the policy, including data indicative of a face amount, a benefit account, an investment account and a death benefit factor.
Abstract: A computer system for processing data relating to a life insurance policy issued by an insurance company to an owner includes a data storage device storing data relating to the life insurance policy, including data indicative of a face amount, a benefit account, an investment account and a death benefit factor, and a processor configured to access data indicative of the face amount, a value of the investment account, a value of the benefit account and a value of the death benefit factor; determine a first value based on a sum of the face amount and the value of the investment account; determine a second value based on the benefit account value, the investment account value and the value of the death benefit factor; and determine an amount of a death benefit of the life insurance policy to be the greater of the first value and the second value.
TL;DR: In this article, a method for estimating a technical value is provided to manage technical value by estimating a value of a technology held, and by systematically constructing information on an estimation system, an estimation of technical value and a value added and a management of intangible assets.
Abstract: PURPOSE: A method for estimating a technical value is provided to manage technical value by estimating a value of a technology held, and by systematically constructing information on an estimation system, an estimation of a technical value and a value added and a management of intangible assets. CONSTITUTION: An expected profit of technology earned from using the technology is calculated to a present value. A technology competitiveness index which is a discounting factor for correcting the present value in order to approach the present value to a real technical value is calculated. The present value is multiplied by the technology competitiveness index.