Search results for " Accounting"

Can Word Puzzles be Tailored to Improve Different Dimensions of Verbal Fluency? A Report of an Intervention Study

2016

Verbal fluency is commonly used as a proxy measure of executive functioning, as it involves cognitive flexibility, working memory, and inhibitory control. Previous research has demonstrated that crosswords can be a useful means of improving verbal fluency, results consistent with the cognitive reserve hypothesis; the form of verbal fluency affected has, however, differed across studies. The present study sought to assess the extent to which it was possible to target phonemic (PVF) and semantic verbal fluency (SVF) separately through word puzzles designed to focus on semantic/thematic and structural clues respectively. Fifty-three university students were randomly assigned to one of three gr…

Personality Traits and Foreign Policy Attitudes in German Public Opinion

2007

This article examines the effects of personality traits on attitudes toward foreign policy issues among the German public. Building on previous research, it argues that personality characteristics shape an individual's motivation, goals, and values, thereby providing criteria to evaluate external stimuli and affecting foreign policy opinions. An analysis of survey data from a random sample of Germans eligible to vote confirms that the personality traits play a role in attitudes toward foreign policy issues. By and large, personality affects foreign policy opinions roughly as strongly as traditional factors such as partisanship, ideology, and social background. Among the traits studied, agr…

Effiziente Kapitalallokation in der Banksteuerung

2007

Das Risiko-Rendite-Paradoxon: Keine statistische Illusion, sondern ein empirischer Befund!

1999

Counter-Clock World: How Planning Backwards Helps in Moving Forward in Collapsing Environments

2021

Research on corporate decline and turnarounds as well as the strategic use of history have so far remained two separate research fields. We integrate these two fields with a thought experiment, proposing ways in which strategists can work with, and through time in managing and turning around declines. Our thought experiment involves two very different types of analogies: a textual one from Philip K. Dick’s science fiction novels, on the one hand, and a visual one from Einsteinian relativity science, on the other hand. Inspired and informed by these different conceptualizations of the past and time, we develop four forms of backward strategizing to successfully manage a struggling corporatio…

Responsabilité Sociale de l'Entreprise et pratiques de Gestion des Ressources Humaines

2006

As far as human resource management practices (HRM) are concerned, how do French companies respond to corporate social responsibility (CSR)? Are they eager to develop practices beyond the existing legal rules? To answer these questions, we present the results of an inquiry involving 106 HR managers who mainly belong to large manufacturing companies. Their statements, collected by questionnaire, are focused on a few "responsible" HRM practices: - Recruiting practices in favour of disabled or non skilled persons - Training practices promoting the access or the return to work - Communication practices encouraging the dialog between the managers and the employees. According to our results, the …

Relationships Between Organizational Justice and Burnout at the Work-Unit Level.

2005

Relationships between organizational justice and well-being are traditionally investigated at the individual level. This article extends previous efforts by testing such relationships at the work-unit level. Three corridors of influence were examined. First, the level (work units’ average scores) of justice is related to the level of burnout. Second, justice climate strength (level of agreement among work-unit members) moderates the predictability of the level of burnout. Third, justice strength is related to burnout strength. The authors interviewed 324 contact employees from 108 work units in 59 service organizations. Findings showed the predominance of interactional justice over distribu…

Mapping child maltreatment risk: a 12-year spatio-temporal analysis of neighborhood influences.

2017

Abstract Background ‘Place’ matters in understanding prevalence variations and inequalities in child maltreatment risk. However, most studies examining ecological variations in child maltreatment risk fail to take into account the implications of the spatial and temporal dimensions of neighborhoods. In this study, we conduct a high-resolution small-area study to analyze the influence of neighborhood characteristics on the spatio-temporal epidemiology of child maltreatment risk. Methods We conducted a 12-year (2004–2015) small-area Bayesian spatio-temporal epidemiological study with all families with child maltreatment protection measures in the city of Valencia, Spain. As neighborhood units…

Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización …

2001

En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable. Consideramos que este trabajo es de especial importancia en el contexto de esta Conferencia Internacional, dado que muchos organismos mundiales a favor de la armonización contable, han puesto sus ojos en el modelo de la Unión Europea y en cierto sentido el área económica europea es un peso fundamental para contrarrestar la fuerza de los Estados Unidos, respaldados por sus mercados de capitales, de cara al debate de armonización contable internacional. Dada la actualida…

Artificial intelligence to counteract “KPI overload” in business process monitoring: the case of anti-corruption in public organizations

2023

PurposeThe nature and amount of data that public organizations have to monitor to counteract corruption lead to a phenomenon called “KPI overload”, consisting of the business analyst feeling overwhelmed by the amount of information and resulting in the absence of appropriate control. The purpose of this study is to develop a solution based on Artificial Intelligence technology to avoid data overloading and, at the same time, under-controlling in business process monitoring.Design/methodology/approachThe authors adopted a design science research approach. The authors started by observing a specific problem in a real context (a healthcare organization); then conceptualized, designed and imple…