Search results for " Account"

Servizi bancari essenziali: il conto corrente

2022

The work proposes an analysis of the various tools that can be invoked to bridge some frictions of the credit system in areas where the banking "service" is characterized by essentiality, such as in the case of bank account. The inefficiency of the traditional code regulations emerges with particular evidence when the recourse to banking intermediation is imposed by specific rules functionality to public interests, as in case of imposed virtual currency payments. The incidence of the cost of the service, often not adequately remunerated by the price, can cause an indiscriminate selection of customers, permitted by contractual rules that authorize the end of the relationship without requirin…

Un bastion de la résistance aux IFRS, la macro-couverture

2016

The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called “carve out” standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.

Gli italiani di Baretti. Prolegomeni a una rilettura dell'Account

2009

Robots, labor markets, and universal basic income

2020

Automation is a big concern in modern societies in view of its widespread impact on many socioeconomic issues including income, jobs, and productivity. While previous studies have concentrated on determining the effects on jobs and salaries, our aim is to understand how automation affects productivity, and how some policies, such as taxes on robots or universal basic income, moderate or aggravate those effects. To this end, we have designed an experiment where workers make productive effort decisions, and managers can choose between workers and robots to do these tasks. In our baseline treatment, we measure the effort made by workers who may be replaced by robots, and also elicit firm repla…

Influencia de los factores de contingencia en el desarrollo del cuadro de mando integral y su asociación con un rendimiento mejor. El caso de las emp…

2016

En este trabajo se analiza la relación entre algunos factores de contingencia, el nivel de uso del cuadro de mando integral (CMI) y el beneficio percibido gracias a su aplicación. El CMI es una herramienta capaz de ofrecer a los responsables de las organizaciones una visión completa de cómo a través de la integración de medidas financieras y no financieras se ejecuta la estrategia. Del análisis realizado sobre la base de los datos obtenidos de las sedes centrales de 61 empresas españolas de productos y servicios se deduce que el grado de formalización y estandarización en las empresas tiene una influencia directa y positiva en el desarrollo del CMI hacia niveles más integradores y orientado…

Finance journal rankings : A paper affiliation methodology

2022

PurposeIn this paper, the authors use a new methodology, called paper affiliation index, to create finance journal ranking using expert judgment and research impact, both of which are based on secondary, objective measures, thus making it possible to produce lists every year without human manipulation at virtually no cost.Design/methodology/approachBibliometrics. Python implementation.FindingsA new ranking with 65 finance journals.Research limitations/implicationsThis procedure helps to reduce bias and to deal with known problems associated with current methodologies. The data used in the methodology comes from public sources; the procedure is therefore easily replicable. This methodology i…

Interplays Between Corporate Reputation And Media – A Bibliometric Analysis

2020

Abstract As strategic asset – determinant of sustained competitiveness – corporate/firm reputation has a very distinctive feature that sets it apart: although reflection of (better, worse or not at all performed) reputation management at a company’s level, it is rather a “representation” / “perception” – built on a business’s previous behaviors, but more precisely on the ways its different stakeholders have interacted (acknowledged, internalized, resonated) with them – in a (sometimes unconscious) process highly mediated and moderated by the media. Thus, the current study aims to explore the interplays between corporate/firm reputation and media as they are reflected in the scientific liter…

The efficiency of LiDAR HMLS scanning in monitoring forest structure parameters: implications for sustainable forest management

2022

PurposeThis article aims to compare the LiDAR handheld mobile laser scanner (HMLS) scans with traditional survey methods, as the tree gauge and the hypsometer, to study the efficiency of the new technology in relation to the accuracy of structural forest attributes estimation useful to support a sustainable forest management.Design/methodology/approachA case study was carried out in a high forest located in Tuscany (Italy), by considering 5 forest types, in 20 different survey plots. A comparative analysis between two survey methods will be shown in order to verify the potential limits and the viability of the LiDAR HMLS in the forest field.FindingsThis research demonstrates that LiDAR HMLS…

Factors Influencing Accounting Outsourcing Practices among SMEs in Pakistan Context: Transaction Cost Economics (TCE) and Resource-Based Views (RBV) …

2014

Published version of an article from the journal:International Journal of Business and Management. Also available from the publisher:http://dx.doi.org/10.5539/ijbm.v9n7p19 The present study was conducted to identify factors that affect Pakistani manufacturing SMEs decisions to outsource management accounting practices in terms of transaction cost economics (TCE) and resource-based view (RBV). A survey of 302 SMEs was carried out using convenience sampling, a personal interview owners/managers/CFOs located in 9 major cities of Pakistan. Our multiple regression analysis revealed that the frequency of non-routine tasks, asset specificity, opportunism, trust in accountant and competition has a …

Building Brand Equity via Product Quality

2007

Abstract A practical approach is proposed to building brand equity via product quality. It identifies the relevant marketing activities and determines the extent to which these activities contribute to brand equity. Specifically, the proposed brand equity model relates marketing activities to brand equity. This indicates a practical way to assess the importance and adequacy of a company's daily operation in contributing to its brand equity. The importance-efficiency mix further provides management with feasible suggestions on adjusting their marketing activities. Then, based on an importance-efficiency matrix, company resources can be adjusted to enhance brand equity. An empirical study wit…