This paper determines benchmarking criteria from the actors' point of view, who are involved in benchmarking processes within four Libyan industrial companies (LICs). It also describes an application of the analyti...This paper determines benchmarking criteria from the actors' point of view, who are involved in benchmarking processes within four Libyan industrial companies (LICs). It also describes an application of the analytic hierarchy process (AHP), which can help an organization to determine its benchmarking criteria. It presents a structured hierarchy for assessing the key capabilities using the AHP. The hierarchy is illustrated using the four main criteria that manufacturing companies will consider when carrying out benchmarking. AHP and benchmarking techniques make the implementation and analysis studies more effective, easy, and applicable to companies. Further, AHP is used to calculate the relative weights of criteria, sub-criteria, and specific sub-criteria, to prioritize them, and finally to select the important benchmarking criteria within each of the four companies investigated. The overall findings suggest that quality control is the most important criterion considered to be benchmarked in companies Q and R. Meanwhile, cost control is considered as the most important criterion to be benchmarked in companies S and T1.展开更多
The paper shows a proposition of metrics for measuring the complexity of the business organization and business software. The metrics is based on a subjective estimation of complexity of the elements from a part of th...The paper shows a proposition of metrics for measuring the complexity of the business organization and business software. The metrics is based on a subjective estimation of complexity of the elements from a part of the structure of business organization or business software in relation to other elements from the observed part. Estimation is performed based on the measuring scale for comparison of complexity of elements, and reaching a final conclusion on the complexity of elements in relation to other elements, through the Analytic Hierarchy Process (AHP). Defined in this manner, the metrics represents a unique metrics for measuring the complexity of elements of business organization and business software, which enables their comparison. The paper also presents a short overview of existing metrics for measuring the complexity of business organization and business software.展开更多
The purpose of this study is to review and demonstrate how analytic hierarchy process (AHP) can be employed to determine earnings quality. The AHP technique can make the analysis studies more effective, easy, and ap...The purpose of this study is to review and demonstrate how analytic hierarchy process (AHP) can be employed to determine earnings quality. The AHP technique can make the analysis studies more effective, easy, and applicable to companies to calculate the relative weights of each dimension, sub-dimension, and specific sub-dimension of earnings quality. A common understanding of earnings quality is difficult to define and even more difficult to measure precisely. In addition to this, the earnings quality is influenced by factors which are often intangible and immeasurable and, as such, when assessing earnings quality, judgments will be largely subjective. Further, earnings quality is related to business concepts or practices and affected by other factors such as the nature and source of earnings. In relation to this, earnings quality would be directly influenced by the conservatism of the chosen methods. However, earnings quality relates to the persistence of earnings and to the likelihood of cash realization on reported eamings. Overall, the results presented from the paramorphic model under AHP are meant to be descriptive of the decision process of five investment analysts within three different companies. The results in this study offer valuable insights into how a small population of investment analysts actually decides the relative importance of various earnings quality dimensions.展开更多
文摘This paper determines benchmarking criteria from the actors' point of view, who are involved in benchmarking processes within four Libyan industrial companies (LICs). It also describes an application of the analytic hierarchy process (AHP), which can help an organization to determine its benchmarking criteria. It presents a structured hierarchy for assessing the key capabilities using the AHP. The hierarchy is illustrated using the four main criteria that manufacturing companies will consider when carrying out benchmarking. AHP and benchmarking techniques make the implementation and analysis studies more effective, easy, and applicable to companies. Further, AHP is used to calculate the relative weights of criteria, sub-criteria, and specific sub-criteria, to prioritize them, and finally to select the important benchmarking criteria within each of the four companies investigated. The overall findings suggest that quality control is the most important criterion considered to be benchmarked in companies Q and R. Meanwhile, cost control is considered as the most important criterion to be benchmarked in companies S and T1.
文摘The paper shows a proposition of metrics for measuring the complexity of the business organization and business software. The metrics is based on a subjective estimation of complexity of the elements from a part of the structure of business organization or business software in relation to other elements from the observed part. Estimation is performed based on the measuring scale for comparison of complexity of elements, and reaching a final conclusion on the complexity of elements in relation to other elements, through the Analytic Hierarchy Process (AHP). Defined in this manner, the metrics represents a unique metrics for measuring the complexity of elements of business organization and business software, which enables their comparison. The paper also presents a short overview of existing metrics for measuring the complexity of business organization and business software.
文摘The purpose of this study is to review and demonstrate how analytic hierarchy process (AHP) can be employed to determine earnings quality. The AHP technique can make the analysis studies more effective, easy, and applicable to companies to calculate the relative weights of each dimension, sub-dimension, and specific sub-dimension of earnings quality. A common understanding of earnings quality is difficult to define and even more difficult to measure precisely. In addition to this, the earnings quality is influenced by factors which are often intangible and immeasurable and, as such, when assessing earnings quality, judgments will be largely subjective. Further, earnings quality is related to business concepts or practices and affected by other factors such as the nature and source of earnings. In relation to this, earnings quality would be directly influenced by the conservatism of the chosen methods. However, earnings quality relates to the persistence of earnings and to the likelihood of cash realization on reported eamings. Overall, the results presented from the paramorphic model under AHP are meant to be descriptive of the decision process of five investment analysts within three different companies. The results in this study offer valuable insights into how a small population of investment analysts actually decides the relative importance of various earnings quality dimensions.