Search results for " CAP"
showing 10 items of 3409 documents
Tutkimus naisten osuuden kehittymisestä laskentatoimen koulutuksessa, opetuksessa, tutkimuksessa ja käytännön ammateissa Suomessa 1970-luvulta nykypä…
1997
Family Firm Heterogeneity and Tax Aggressiveness: A Quasi-Experimental Analysis of the Impact of Different Family Generations
2021
This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.
Preservice teachers’ training through microteaching experience
2020
The efficient teaching and the reflexive one were long recognized as desirable purposes of teachers’ training programs. Several studies demonstrated that simulated experiences inside university paths are suitable means to achieve that aim to have prepared teachers to become efficient and reflexive teachers. One of the methods more common to provide experience for teachers in training is microteaching. The video-registration and the methodologies that use of it are increasingly used in the professional training of future teachers. The teacher's professionalism requests, in addition to theoretical or disciplinary knowledge, the ability to mobilize knowledge to organize effective responses to …
Efectos del capital psicológico en el comportamiento innovador
2013
Este trabajo analiza el impacto del Capital Psicológico del líder sobre el Comportamiento Innovador de los colaboradores en la organización, estableciendo la influencia que en ello tienen los factores Capacidad de Aprendizaje Organizacional y Apoyo o Intercambio entre los miembros del Equipo (Team Member Exchange). El Capital Psicológico, un constructo de segundo orden que incorpora los recursos psicológicos positivos, eficacia, esperanza, optimismo y resiliencia, tiene la posibilidad de construirse sobre el individuo, a diferencia de otros rasgos de la personalidad que normalmente son permanentes en el tiempo, permitiendo a la organización un desarrollo continuado y un impacto favorable en…
Are quality management practices enough to improve process innovation?
2015
The popularity of quality management as a system for continuous improvement has not been accompanied by deep theoretical understanding of its effects on process innovation. In this work, the resource-based view serves as the basis for the construction of a model designed to explain the effects of quality management practices (QMP) on process innovation performance and the mediating role of dynamic capabilities in this relationship. The empirical data were analysed using the structural equation modelling technique by examining 6 competing models that represent full, partial mediation and non-mediation relationships on a sample of 550 Spanish industrial companies. The findings indicate that t…
Teorías explicativas de las altas capacidades
2012
Se describen las diferentes teorías explicativas de las altas capacidades.
Lógicas de justificación en el sector asociativo: un análisis a partir del discurso de trabajadores de la inserción laboral
2006
Este trabajo aborda el estudio del sector asociativo como un espacio social complejo sobre el que confluyen numerosas demandas sociales. Estas demandas se producen en un contexto sociopolítico vinculado a la transformación del Estado de Bienestar y una creciente precarización del trabajo en un mercado laboral segmentado, de modo que la "cuestión social" aparece con nuevos perfiles que la asocian a una creciente vulnerabilidad de amplios sectores de la población. En ese contexto es fundamental la respuesta de los diferentes agentes sociales En concreto es fundamental la participación de las entidades sin ánimo de lucro en la construcción de nuevos modelos "mixtos" de producción de bienestar.…
EFFETTO DI TERRENI CONDIZIONATI DA NEURONI ED ASTROCITI SULLE PROPRIETÀ BARRIERA DI CELLULE DEI CAPILLARI CEREBRALI.
2004
Territorial capital and the economic crisis: The role of spatial effects
2013
Activity-geospatial approach forms methodological basis of the concept of geospatial self-organization of a society as new theoretical paradigm of societal geography (SG) with next main principles: a) Self-organization of society and its key subsystems (economical, social, political, spiritual) in specifically localised natural and societal qualities of geospace (Earth's surface space) forms the process of geospatial self-organization of a society and its results - geospatial interests, processes, systems, structures as societal-geospatial phenomena of different scale (global, regional, local, etc.). So societal processes acquire specific geospatial shapes that combine a geospatial (geograp…
Il capitale territoriale e la crisi: un'analisi provinciale per l'Italia Centro-Meridionale
2014
Le analisi sugli effetti della crisi si sono prevalentemente incentrate su una dimensione nazionale e internazionale. Nel presente lavoro si focalizza l’attenzione sul capitale territoriale allo scopo di identificare gli elementi territoriali che possono essere considerati strategici per le capacità di resilienza e recupero dalla recessione a livello regionale e sub-regionale. A tal fine si utilizzerà un vasto dataset sull’Italia centro-meridionale con l’intento di misurare le relazioni empiriche tra capitale territoriale e variazione delle performance a livello provinciale, allo scopo di verificare come la dotazione di capitale territoriale possa avere influito su reazioni differenziate e,…