Search results for " Administration"

Les paradoxes de la Norme en matière de Responsabilité Sociale et Environnementale d'Entreprise, en France

2010

The relationship between organizational interdependency and additionality obtained from innovation ecosystem participation

2019

Abstract Despite the increased interest in innovation ecosystems, few studies have assessed the extent to which the proclaimed benefits from participating in such ecosystems also occur, and under which circumstances they do occur. Uniting the literature on organizational interdependence and social exchange theory, we assess the behavioral and output additionality obtained by innovation ecosystem participants. In doing so, we build upon a sample of 473 innovative Finnish companies, of which 312 participated in an innovation ecosystem. We find a significantly positive relationship between organizational interdependence and output additionality, and find that this relationship is mediated by b…

Decisione pubblica e responsabilità dell’amministrazione nella società dell’algoritmo

2019

In the information society, algorithms are increasingly employed to take crucial decisions that affect people’s life. By including, excluding, classifying and ranking, algorithms decide prizes and penalties, benefits and liabilities, both in the private and in the public sector: health, employment, education, finance, housing, and even criminal justice. Despite being often presented as scientific, objective and neutral, made of numbers, rules and data, this is rarely the case: in fact, algorithms adopt predictive models which involve critical judgements based on questionable opinions, beliefs, values, biases and sometimes prejudices. Algorithmic decisions are also highly resistant to legal …

New prospective in treatment of Parkinson's disease: Studies on permeation of ropinirole through buccal mucosa

2012

The aptitude of ropinirole to permeate the buccal tissue was tested using porcine mucosa mounted on Franz-type diffusion cells as ex vivo model. Drug permeation was also evaluated in presence of various penetration enhancers and in iontophoretic conditions. Ropinirole, widely used in treatment of motor fluctuations of Parkinson's disease, passes the buccal mucosa. Flux and permeability coefficient values suggested that the membrane does not appear a limiting step to the drug absorption. Nevertheless, an initial lag time is observed but the input rate can be modulated by permeation enhancement using limonene or by application of electric fields. Absorption improvement was accompanied by the …

Absorption of Drugs after Oral Administration

2007

After oral administration, drugs must be absorbed through the gastrointestinal tract to achieve the systemic circulation and exert their pharmacological effects. The successful formulation of an optimized oral drug delivery system requires a detailed consideration and a good understanding of the intestinal absorption process, its possibilities and limitations. This article gives an overview and update on the concepts, possibilities, and limitations of drug absorption after oral administration. Keywords: oral administration; drug absorption; oral drug delivery system; gastrointestinal tract; intestinal absorption

LATIN AMERICA AND ABYA YALA IN TEACHING SPANISH HISTORY: THE "DISCOVERY", THE CONQUEST AND CONTROVERSIES OF THE BLACK LEGEND

2019

RESUMO O trabalho explicita as representações contemporâneas da História da América no ensino de História na Espanha. Explicita e problematiza as configurações textuais e iconográficas que pretendem ensinar uma história do “descobrimento”, da conquista e da colonização da América. Usou-se a metodologia da pesquisa bibliográfica e de campo, com técnica de fichamento e observações analíticas de obras historiográficas contemporâneas, livros didáticos e lugares de memória (museus e monumentos históricos). Em relação aos manuais didáticos, foram selecionados e analisados 18 livros de ensino de História editados por seis editoras no período de 2000 a 2015. Analisou-se a história do “descobrimento…

Characterizing smart tracking-based self-service technologies (STB SSTs) and their acceptance antecedents : a systematic literature review

2022

This paper introduces smart tracking-based self-service technologies (STB SSTs) as a new category of self-service. STB SSTs allow brand customers to voluntarily perform feedback-seeking that targets their brand-related consumption occurring in a connected environment, provided they consent to share private data with their brand. Despite an increasing deployment, this category of self-service is not well defined in the literature. In addition, we have little understanding of consumer motivations to use these technologies. The present work attempts to fill these gaps by performing an interpretive literature review. Our literaturereview highlights the necessity to distinguish between core and …

Políticas de acceso abierto a la ciencia en las universidades españolas

2013

El objetivo del artículo es analizar el estado de la cuestión de las políticas en favor del acceso abierto (OA) a la ciencia en las universidades españolas. Para ello se han establecido cinco grandes mecanismos de intervención (la creación de infraestructuras y prestación de servicios, la comunicación y difusión, la incentivación económica, la coordinación institucional así como la reglamentación u obligación) que permiten llevar a cabo políticas a favor del acceso abierto y que hemos utilizado para el análisis y la valoración de la situación. La recogida de datos se ha basado en un cuestionario enviado a los vice-rectores de investigación y se ha complementado con la consulta de directorio…

Audit and Earnings Management in Spanish SMEs

2016

Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…

Investor Sentiment and Accruals Anomaly

2017

This paper examines whether investors’ sentiment affectsaccruals anomaly across 15 European countries. In line with recent evidence for the U.S., we find that sentiment causes accruals mispricing across European countries. The effect is pronounced for stocks whose valuations are highly subjective and difficultto arbitrage. Our results also reveal evidence in favor of managers' opportunistic disclosure behavior. The accruals reported are higher in high sentiment periods as compared with low sentiment periods. Our cross-country analysisprovidesevidence that sentiment influences accruals anomaly in countries with weaker outside shareholder rights, lower legal enforcement, lower equity market d…