Search results for " Account"
showing 10 items of 1296 documents
Optimal Dynamic Portfolio Risk Management
2016
Numerous econometric studies report that financial asset volatilities and correlations are time-varying and predictable. Over the past decade, this knowledge has stimulated increasing interest in various dynamic portfolio risk control techniques. The two basic types of risk control techniques are: risk control across assets and risk control over time. At present, the two types of risk control techniques are not implemented simultaneously. There has been surprisingly little theoretical study of optimal dynamic portfolio risk management. In this paper, the author fills this gap in the literature by formulating and solving the multi-period portfolio choice problem. In terms of dynamic portfoli…
Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information syst…
2019
Article In Press The article of record as published may be found at https://doi.org/10.1016/j.accinf.2019.06.002 Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, huma…
From Neo-Functional Peace to a Logic of Spillover in EU External Policy: A Response to Visoka and Doyle
2017
In their recently published JCMS article, Gezim Visoka and John Doyle have proposed the concept of ‘neofunctional peace’ as a means to conceptualize the EU's peacemaking practices in the case of the EU-facilitated Belgrade-Pristina dialogue. This article challenges the ‘neo-functional peace’ on conceptual and empirical grounds. We critically discuss Visoka and Doyle's (2016) reading of neofunctionalism and question parts of their empirical evidence given for the existence of a ‘neo-functional peace’. Going beyond a mere critique of the article by Visoka and Doyle and arguing that the authors may not have fully exploited neofunctionalism's potential for theorizing EU external policy, we stip…
Dwuizbowy parlament i reformy instytucjonalne w Republice Włoskiej
2019
Parliaments are dual institutions by nature, as they connect society with the legal structure of the state power. An analysis of the structural properties of contemporary legislative bodies indicates the particular importance of the factor of internal organization, which makes it possible to distinguish a symmetrical bicameralism. The case of Italy is attractive for researchers of political systems for many reasons. One of them is a fact, that both chambers hold the identical legal and political positions, have the same five years’ terms of office and identical scopes of authority. The proportional voting system guaranteed (with two exceptions) that the legislative branch was a mirror image…
Znaczenie unijnego systemu wjazdu/wyjazdu dla wzmocnienia bezpieczeństwa i skutecznego zarządzania granicami zewnętrznymi
2019
The importance of the EU Entry/Exit System to strengthen the security and effective management of the EU’s external borders The European Union strives for modern and effective border management through the use of the new technologies. This study concerns the adopted on 30 November 2017 EU Entry/Exit System. This system, which is expected to become fully operational by 2020, should contribute to the acceleration of border controls at the external borders of the Schengen area and increase the freedom of movement while enhancing the Union’s internal security. In addition, it is currently replacing the existing system of manual stamping of passports and will register electronic data on entries/…
Motives for buying local, organic food through English box schemes
2018
Purpose The purpose of this paper is to explain the growing interest of English consumers in local organic food sold through box schemes, by providing insights into the motives of customers of such schemes and examining the relationship with their awareness about problems of the agro-food system. Design/methodology/approach A mixed methods approach combined in-depth interviews with 22 box scheme customers with a quantitative survey of 416 consumers, analysed by means of principal component analysis and an ordered logit model. Findings Consumers of small local organic box schemes in England are both altruistically and hedonistically motivated. This includes a strong political motivation to …
Back pain in a group of computer workers assessed in a physiotherapy unit
2021
BACKGROUND: Modern society work implies computer-based activities generating back pain because of prolonged sitting positions and non-ergonomic postures. OBJECTIVE: The aim of the study was to analyse the back-pain characteristics in a group of office workers in comparison with potential risk factors. METHODS: The design of the study was retrospective; a group of 109 computer workers with back pain was selected from a private physiotherapy unit between Jan 2018 - Dec 2019. Anthropometric, occupational and behaviour data, symptoms, the diagnosis on the first visit, previous medical diagnosis and specific physical activities were collected from medical records. RESULTS: The studied group (res…
The European consumers’ understanding and perceptions of the “organic” food regime
2004
This paper explores consumer understanding and perception of organic food, with specific reference to the relatively new concept of organic farmed salmon. Key themes associated with the term “organic” and its meaning, as determined by consumers, are explored and the role of labelling and regulatory authorities considered. Focus groups in five countries (UK, Germany, Spain, Norway and France) consisting of 196 participants showed that most consumers are confused about the meaning of the term organic and are largely unaware of the organic certification and labelling process. Many consumers were unsure, even sceptical about the concept of organic farmed salmon and display a large amount of dis…
An exploration of digital ride-hailing multisided platforms' market dynamics: empirical evidence from the Uber case study
2020
PurposeThe purpose of this paper is to experiment a dynamic performance management (DPM) approach to explore and assess the business dynamics of digital ride-hailing platforms with a focus on both supply and demand sides, and related interplays.Design/methodology/approachThe research adopts the DPM framework supported by simulation-based experimentations for developing a systemic case interpretation of Uber Inc. and its specific business complexity.FindingsThe emerging scenario analysis reveals that changes in the commission percentage for drivers and cutting prices for customers (car hailers) by competitors have significant impacts on the car-hailing industry.Originality/valueDPM and assoc…
The role of internal corporate governance mechanisms on default risk: A systematic review for different institutional settings
2020
Recent financial downturns, characterized by the significant failures of firms, have revealed the need to control credit risk. Latest literature has shown that weak corporate governance structures are related to high levels of default risk, leading to financial instability. In this context, we aim to summarize the literature that focuses on the role that internal corporate governance plays in the credit risk of firms, specifically considering three corporate governance components: ownership structure, board structure and financial stakeholders’ rights and relations. Additionally, we analyse whether the effectiveness of the internal mechanisms depends on particular key factors, especially th…