Search results for " Account"
showing 10 items of 1296 documents
Measuring technical efficiency of Greek red suckler cow breed's farms in Central Macedonia region using a data envelopment analysis model
2022
This study aims to estimate the technical efficiency (TE) of a randomly selected sample of red Greek suckler cow breed farms in the area of Central Macedonia and identify the most technically efficient characteristics of cow-calf operations. Moreover, this work wants to verify the impact of local and European policies in support of the sector on the estimated efficiency. The research investigates the technical efficiency of 64 suckler cow farms by using the data envelopment analysis (DEA) method. Findings reveal that the most efficient farms were larger, with higher gross revenue, and higher cost of fixed capital than non-efficient farms. In addition, the cost of variable capital, which dir…
Rezerwy jako instrument kształtowania wyniku finansowego jednostki gospodarczej
2017
W dobie dynamicznych przemian społeczno-gospodarczych, silnej konkurencji, niepewności na rynku rezerwy odgrywają istotną rolę w procesie minimalizowania ryzyka, kreowania stabilnego rozwoju, realizacji kontynuacji działalności jednostki gospodarczej. Celem artykułu jest zaprezentowanie możliwości wykorzystania rezerw jako instrumentu w kształtowaniu wyniku finansowego jednostki gospodarczej. Zmierzając do osiągnięcia celu, omówiono istotę i funkcje rezerw w tworzeniu wyniku i ich uwarunkowania prawne. Wskazano na segmenty wyniku finansowego i rodzaje rezerw przypisanych do kosztów poszczególnych elementów wyniku. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analiz…
Social capital in the international operations of family SMEs
2012
PurposeThe aim of this study is to discuss how social capital is developed in the internationalization process of small and medium‐sized family enterprises (family SMEs).Design/methodology/approachThis paper reports findings from an in‐depth multiple case study with four Finnish manufacturing family SMEs. The data were analyzed through the perspectives of structural holes, network closure, and the interplay between these two mechanisms.FindingsThe material in the paper demonstrated that family entrepreneurs had a large number of structural holes when launching international operations, but also after several years of running international operations. Instead of trying to span structural hol…
Detecting Asset Misappropriation: Forensic Accounting
2021
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset mis…
Análisis del papel mediador de las capacidades de innovacion tecnológica en la relación entre la form’a organizativa flexible y el desempeño organiza…
2010
ResumenEste trabajo examina la relación entre la forma organizativa flexible y el desempeño organizativo tomando como variables mediadoras las capacidades para la innovación tecnológica, basándose para ello en los postulados del Enfoque Basado en Recursos. Esta cuestión de investigación es importante porque nos permite comprender mejor las variables antecedentes de la capacidad de innovación tecnológica relacionadas con el diseño organizativo y sus efectos en el desempeno organizativo. Para el contraste empírico se toma una muestra de 159 empresas industriales españolas y se modeliza un sistema de ecuaciones estructurales mediante la técnica Partial Least Squares (PLS). Los resultados muest…
Trade And Environment: A Historical Perspective
2015
Abstract The relation between international trade and environmental and social issues has deep historical roots, having been manifest ever since the first industrial revolution. Ironically, the expansion of industrial activities marked, besides the exit from economic backwardness, the commencement of an inexorable war of men against nature. Concomitantly industrialization laid the groundwork for an explosive increase in international trade, which made the latter responsible for increasing environment degradation and social rights infringement. The removal of trade barriers in the first decades after the Second World War as well as the subsequent regulation induced by globalization rendered …
Multi-criteria optimization in industry
2022
Inequality of Spanish household expenditure for the 2006-2016 period- are we converging?
2019
The depth and persistence of the Great Recession that started in 2008 had a considerable impact on income distribution and inequality. Therefore, studies of living standards and evolution of income inequality are trend topics nowadays. Our goal was to estimate the impact of the economic crises on household expenditure and the trends and evolution of regional inequality. We applied our analysis to the Spanish case based on Household Budget Survey data from Instituto Nacional de Estadística (INE, the National Statistics Institute) and the period of eleven years between 2006 and 2016. A model that showed good results in modelling income was the biparametric gamma model, which is further very u…
O Brasil na rota das migrações internacionais qualificadas espanholas no século XXI
2018
In order to understand recent migration, it is crucial to analyze the migratory modalities such as skilled international migration to Brazil, especially considering the ongoing transnational economic processes and their effects on the corresponding societies. Therefore, this article seeks to understand how the migratory dynamics of highly skilled Spanish professionals to the country are established taking into account the theoretical contribution of the circulation of brains and the category of knowledge workers. For this purpose, information from Brazilian?s Ministry of Labor is used on labor authorizations, financial contributions and insertion in the formal market in Spain; as well as da…