The objective of this article is to analyze the impact of capital structure on profitability. This impact can be explained by three essential theories: signaling theory, tax theory and the agency costs theory. A sample of 1846 French industrial firms are taken over the period 1999-2006, as a...

Data warehousing solution development represents a challenging task which requires the employment of considerable resources on behalf of enterprises and sustained commitment from the stakeholders. Costs derive mostly from the amount of time invested in the design and physical implementation of...

The paper presents data oriented and process oriented models of legacy systems. It discusses the details of systems development and evolution models mainly aiming at an ongoing reengineering of legacy systems into supply chain systems. It proposes few strategies for reengineering of both data...

Binary search tree is one of the most important data structures in program design. This article proposes a novel lock-free algorithm, which can implement the lock-free operations, such as search, insert and delete, using compare and swap (CAS). Unlike the previous studies of handling the inside...

Data and metadata exchange between organizations requires a common language for describing structure and content of statistical data and metadata. The SDMX consortium develops content oriented guidelines (COG) recommending harmonized cross-domain concepts and terminology to increase the...

In this study we analyze some methods that can be used to perform grouping of unit that make up a public service delivery system (e.g., schools, health centers and police stations). The methods discussed here are: i) one based on some spatial partition of the units (for example, grouping by...