In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for companies disclosing CSR information, with the statistical evidence demonstrating the importance of environmental and social responsibility, F(2,93) = 31.650, p = .00, R2 = .405. The environmental variable was not significant at p = .651, while the CSR variable proved significant at p = .04, indicating a need for organizations to participate in CSR activities. Recommendations for further research entail exploring the return on assets, net profit ratio, and return on equity. Implications of study findings for social change include support for companies to participate in global reporting organizations and CSR activities.

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This thesis characterizes how a mergers profitability and efficiency are affected by its size and by its scale economy factor d in a Cournot market with linear demand and quadratic costs. Our results allow us to challenge the widely believed view among economists that mergers typically are not profitable for the insiders (merged firms). In contrast to the minimum of 80% pre-merger market share required for the insiders to be profitable in Salant, Switzer and Reynolds (1983), our model shows that mergers with much less market share are also profitable. It is worth noting that in the market with diseconomies of scale (i.e., d>0), any two-firm merger could be profitable as long as its scale economy factor is greater than the critical value which is solely determined by the market size n. Our results also allow us to provide useful implications for antitrust laws especially the horizontal merger policy. In our model, mergers with economies of scale (i.e., d>-2 and d<0) and with more than 50% combined pre-merger market share are beneficial to both public interest and merging firms. This observation implies that even monopolies in this market could contribute positively to social welfare. This result is different from what Farrell and Shapiro (1990) and Levin (1990) have obtained in their papers that only mergers with less than 50% pre-merger market share are both profitable and efficient. Although mergers generally raise price, we find that mergers can also lower price and expand output if and only if they enjoy substantial economies of scale.

Abstract The Profitability of Lean Six Sigma: A Study of National Grain Producers Inc. describes the different actions taken by NGP to take advantage of Lean Six Sigma and increase the company’s profitability. These actions are reviewed as investments to aid in assessing how beneficial they have been. This approach helps to quickly determine if what has been done within NGP so far as part of Lean Six Sigma has been successful which helps in deciding whether or not to continue the use of the LSS system.

Purpose: The purpose of this thesis is to make a business analysis of the Global Shipping industry, using a sample of four shipping companies in Norway, in order to establish whether the profitability is prosperous and sustainable enough for future growth. Also which different factors have been affecting the profitability. Background: Both the International and the Norwegian Shipping industry has been seen as an fluctuating industry, characterized poor returns, short market cycles where market booms have caused extraordinary returns. Additionally the shipping industry has recently been seen as a non-sustainable industry, where the proportion of its actions has not covered its sustainability, where, for example the vessels internationally have been seen to release a great amount of greenhouse gases. Method: Annual reports from 1970 – 2009 have been used in order to establish the profitability and sustainability reporting within the Norwegian Shipping in-dustry, additionally interviews have been conducted in order to gather knowledge within Sustainability reporting and being Sustainable, as well as relevant journals have been gathered from diverse databases. Conclusion: The findings of this thesis present that the shipping industry has not been sustainable, and that its growth has been fluctuating. Thus the conclusion being that the shipping industry is a very fluctuating industry where each company is driven by profit maximizing and thinking of their survival in a short-term perspective, rather than a long-term perspective.

This thesis characterizes how a mergers profitability and efficiency are affected by its size and by its scale economy factor d in a Cournot market with linear demand and quadratic costs. Our results allow us to challenge the widely believed view among economists that mergers typically are not profitable for the insiders (merged firms). In contrast to the minimum of 80% pre-merger market share required for the insiders to be profitable in Salant, Switzer and Reynolds (1983), our model shows that mergers with much less market share are also profitable. It is worth noting that in the market with diseconomies of scale (i.e., d>0), any two-firm merger could be profitable as long as its scale economy factor is greater than the critical value which is solely determined by the market size n. Our results also allow us to provide useful implications for antitrust laws especially the horizontal merger policy. In our model, mergers with economies of scale (i.e., d>-2 and d<0) and with more than 50% combined pre-merger market share are beneficial to both public interest and merging firms. This observation implies that even monopolies in this market could contribute positively to social welfare. This result is different from what Farrell and Shapiro (1990) and Levin (1990) have obtained in their papers that only mergers with less than 50% pre-merger market share are both profitable and efficient. Although mergers generally raise price, we find that mergers can also lower price and expand output if and only if they enjoy substantial economies of scale.

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A unique business opportunity has been presented to me. I have been invited to create a small business that would initially offer mechanical design services to two main customer segments: automotive and biomedical device companies. My main responsibility is to help frame the small business and act as an investor partner. I will act as a silent partner once the day to day operations begin. My main focus of this paper is to provide practical information to answer many specific questions about starting this small business. A Net Present Value (NPV) and Profitability Index (PI) analysis will help me determine whether the required initial investment capital will be a good investment for all the parties involved. The legal aspect of managing people in a small business with less than 15 employees will be also reviewed. The conclusions from the Human Capital Framework and the main components of a business plan will be used in the future development of an operating procedure. A business structure will be selected as part of this analysis. Finally, the business values and strategic goals that are most important to all participating parties will be mentioned. / text

Bakalauro baigiamajame darbe nagrinėjamas Lietuvos pensijų fondų pelningumas ir investicinė grąža. Teorinėje dalyje atskleistos pensijų fondų atsiradimo prielaidos, išanalizuota pensijų fondų samprata ir klasifikavimas, pensijų fondams taikomi mokesčiai, apibūdinami pensijų fondų privalumai ir trūkumai bei investavimo strategijos, aptariamas teisinis reglamentavimas, aprašomas pensijų fondų pelningumo, rizikos ir investicinės grąžos skaičiavimas. Tiriamojoje baigiamojo darbo dalyje pateikiama Lietuvoje veikiančių II ir III pakopos pensijų fondų apžvalga; atlikta pensijų fondų mokesčių analizė pagal investavimo kryptis, išanalizuoti pensijų fondų grynųjų aktyvų verčių pokyčiai, apskaičiuoti ir išanalizuoti pensijų fondų pelningumo, grynosios grąžos ir rizikos rodikliai, įvertinta, kiek dalyviai galėjo sukaupti, dalyvaudami pensijų kaupime, nuo pensijų fondų veiklos pradžios iki 2009 m. pirmo pusmečio. / The profitability and return on investment of Lithuanian pension funds are analyzed in the final work of bachelor. The assumptions of pension funds are disclosed in the theoretical part. Also, theoretical part analyzes the concept and classification of pension funds, taxes which are applicabled for pension funds, the advantages and disadvantages of pension funds. Moreover, the investment strategies, legal regulations, the calculation of pension funds profitability, risk and return of pension funds are analyzed in theoretical part. The overview of second and third levels Lithuanian’s pension funds are accomplished in the empirical part. Moreover, empirical part presents the taxation analysis of pension funds according to investment directions, presents values changes of the pension funds net assets. We have calculated and analyzed profitability, net return and risk indexes of pension funds. Also, we assessed how much participants could accumulate by participating in the pension accumulation from the beginning of pension funds till second half of 2009 year.

Darbo objektas – Lietuvos pieno bendrovių pelningumas. Darbo tikslas – įvertinti Lietuvos pieno bendrovių pelningumą lemiančius veiksnius. Darbo uždaviniai: • išanalizuoti teorinius oligopolinės rinkos veikimo ypatumus; • išnagrinėti teorinius pieno sektoriaus rinkos ypatumus; • nustatyti Lietuvos pieno bendrovių grynojo pardavimo pelningumo pokyčius ir įvertinti jį lėmusius veiksnius; • įvertinti Lietuvos pieno bendrovių grynojo pardavimo pelningumo didėjimo galimybes. Tyrimo metodai: literatūros analizė, statistinių duomenų palyginamoji analizė, grafinis vaizdavimas, regresinė analizė. Tyrimo rezultatai: • pirmoje darbo dalyje išnagrinėti oligopolinės rinkos ypatumai; • antroje dalyje nustatytas pieno perdirbimo įmonių veikimo modelis ir išanalizuoti grynojo pardavimo pelningumo kitimą lemiantys veiksniai; • trečioje darbo dalyje įvertintos pieno bendrovių grynojo pardavimo pelningumo perspektyvos iki 2015 m. / Research object – Profitability of Lithuanian milk products manufacturers Research aim – to evaluate the factors of profitability of Lithuanian milk products manufacturers. Objectives: • to consider the peculiarities of the market milk; • to determine and evaluate the lead factors of the profitability of Lithuanian milk products manufacturers ; • to recommend the opportunities for improvement of profitability of Lithuanian milk products manufacturers . Research methods: analysis of literature, statistical and comparatative data analysis, graphical representation, regression analysis. Research results: • in the first section of the paper analysis of oligopolistic market structure is provided. Author analysis the features of Bertrand, Stackelberg, Cournot and other oligopolistic models. • In the second section author designed a model of dairy products market structure in Lithuania and based on the model the factors of profitability of dairy products companies ar analysed. • Third section forecasts the perspective of profitability of dairy products companies until 2015.