Search results for " Administration"
showing 10 items of 4299 documents
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
2013
International audience; The publication of the European Commission Green Paper, ‘Audit Policy: Lessons from the Crisis’ in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors tha…
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…
Presence of think tanks in the Spanish digital press
2020
The study of think tanks in Spain has been growing in the last few years with an equally increasing number of social and grassroots movements. This article offers content analysis results from a selection of eight Spanish think tanks in the digital press during a seven-year period, adding new conclusions to previous literature for the same period. Not only does this research explore the appearance on the media, but also the type of mentions and authorship of the articles and blogs included in the digital press, contributing to a deeper study of think tanks. The objective of this study is to analyse the limited presence of Spanish think tanks in media outlets and whether their appearance is …
The local cultural sector : Reinvigorating its public functions and foundations
2016
In the Nordic tradition, public cultural policy has been endowed with an enlightening and welfarepolitical aim. Nordic cultural policies are based on an overall socio-political objective of furthering the empowerment of the individual, universal enlightenment ("Bildung") and the continued democratisation of society (Nielsen 2003). Locally, an important actor is a municipal cultural sector that is one specialized sector in a municipality's administration. Cultural and art institutions (such as libraries, museums, theatres) are working under the cultural sector administration, although they might sometimes have their own separate administration. According to Gray (2002, pp. 82-83) the arts as…
Electoral Debates. The Last Stronghold Against Mediatization? A Case Study of the 2015 Spanish General Elections
2018
26 Páginas La mediatización de la política alcanza su máxima expresión con motivo de las campañas electorales, en las que los actores políticos se afanan por lanzar sus mensajes persuasivos al espacio público, con el fin de acceder y, en última instancia, convencer al electorado. Este artículo se propone analizar el discurso político en los debates electorales televisados durante la campaña de las elecciones generales españolas de diciembre de 2015. El objetivo del análisis es observar qué temas destacaron en las intervenciones de los actores políticos y determinar si la mediatización afecta el contenido de los debates electorales, o si, por el contrario, estos espacios se mantienen como fo…
Développer la confiance à l’égard d’une enseigne multicanal de prêt-à-porter: Le rôle clef de l’intégration perçue des canaux de distribution
2015
Litoral Mediteráneo : el nivel de satisfacción turístico en la provincia de Valencia
2019
Se evalúa el nivel de satisfacción en turistas y visitantes de Canet d’en Berenguer, Cullera y Oliva, municipios pertenecientes a la provincia de Valencia en la Comunidad Valenciana, España, mediante una encuesta de satisfacción que se aplicó a 669 individuos. También, de forma abreviada, se presenta la oferta turística de estos destinos turísticos, basados en datos del año 2017, donde se evidencia preferencia por los destinos turísticos de playa, con una marcada presencia de turistas nacionales que desarrollan actividades familiares. Además, se comprueba que el nivel de satisfacción con los destinos es elevado, con intensión de volver, incluso en períodos hiemales. Se recomienda la incorpo…
Transition aux normes comptables IAS/IFRS, discipline de marché et adéquation des fonds propres aux risques dans l'industrie bancaire européenne
2011
This study tests the hypothesis that the mandatory IAS/IFRS adoption leads banks to operate with a higher capital buffer, due to a strengthening of the efficacy of market discipline. For a sample of European banks, we find evidence consistent with the formulated hypothesis. The results contribute to extend to banks the flourishing empirical literature dealing with the economic consequences of the IAS/IFRS mandatory adoption and tend to dampen the recent critics expressed against the use of the IAS/IFRS accounting standards in the banking industry.
The role of intellectual capital and entrepreneurial characteristics as innovation drivers
2014
La innovacion y la iniciativa empresarial son estrategias organizacionales esenciales para encontrar una salida a la crisis mundial que afecta a las empresas de hoy en dia. Por lo tanto, el estudio de como los factores organizacionales como el capital intelectual o las caracteristicas de los empresarios afectan el exito de un proyecto empresarial innovador, es de gran importancia para ayudar a las organizaciones actuales a encontrar una solucion a este problema. El capital intelectual implica una inversion en capital humano, estructural y relacional. Por consiguiente, nuestro objetivo investigativo se centra en analizar la influencia del capital intelectual asi como las caracteristicas pers…
Le balanced scorecard en contexte culturel français. Etude de cas longitudinale
2004
International audience; Quelle est l'influence du contexte culturel français sur l'implantation du Balanced Scorecard ? Cette démarche et méthode de pilotage est née aux Etats-Unis. Mais elle a été adaptée dans d'autres environnements. En décrivant sa mise en place à la MAIF, nous précisons le rôle du contexte culturel français.