Search results for " Economics"
showing 10 items of 8862 documents
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…
A Model of Positive and Negative Learning
2017
This chapter proposes a model of positive and negative learning (PNL model). We use the term negative learning when stress among students occurs, and when knowledge and abilities are not properly developed. We use the term positive learning if motivation is high and active learning occurs. The PNL model proposes that (a) learning-related demands and resources contribute to learning engagement and burnout, (b) that learning engagement improves critical thinking, which (c) should enhance students’ abilities to detect fake news. Two studies demonstrate the validity of the learning engagement and burnout constructs, and learning-related demands and resources as possible antecedents. Also, criti…
New modes of policy legitimation in education: (Mis)using comparative data to effectuate assessment reform
2017
Identifying three modes of policy legitimation in education, illustrated by shifts in Swedish educational assessment and grading policies over the past decades, the paper demonstrates significant trends with regard to national governments’ policymaking and borrowing. We observe a shift away from collaboracy – defined as policy legitimation located in partnerships and networks of stakeholders, researchers and other experts – towards more use of supranational agencies (called agency), such as the Organisation for Economic Co-operation and Development, the European Union and associated networks, as well as the use of individual consultants and private enterprises (called consultancy) to legiti…
Les managers de proximité face aux compétences : une approche située
2013
Line managers and qualifications: a situated approachQualifications have seldom been analyzed as closely as possible to the operational level, a possibility of special interest to line managers and a genuine issue for research and management. Supervisors are continually in the position of making judgments about the qualifications of the persons and work teams whose activities they organize to reach the objectives set. Starting from observations conducted in several situations at the workplace, the concept of a “qualification oriented toward the situation” is drawn up around three dimensions : situation, qualification and performance. Its usefulness is empirically illustrated in the case of …
Further Evidence for Criterion Validity and Measurement Invariance of the Luxembourg Workplace Mobbing Scale
2020
Abstract. Workplace mobbing has various negative consequences for targeted individuals and are costly to organizations. At present it is debated whether gender, age, or occupation are potential risk factors. However, empirical data remain inconclusive as measures of workplace mobbing so far lack of measurement invariance (MI) testing – a prerequisite for meaningful manifest between-group comparisons. To close this research gap, the present study sought to further elucidate MI of the recently developed brief Luxembourg Workplace Mobbing Scale (LWMS; Steffgen, Sischka, Schmidt, Kohl, & Happ, 2016 ) across gender, age, and occupational groups and to test whether these factors represent im…
Cross-border mobility and long-distance communication as modes of care circulation: insights from the Peruvian ‘zero generation’
2016
ABSTRACTThe contribution of older family members in the sending countries to the well-being of transnational families has only recently come more into the focus of research. Cross-border mobility and long-distance communication are two central modes through which the members of this ‘zero generation’ engage in transnational family life. By applying the framework of care circulation, this paper seeks to discuss the influence of cross-border mobility and long-distance communication on older Peruvian non-migrants’ engagement in transnational family care arrangements. The paper shows, first, that political and economic factors, as well as communication infrastructures, shape the patterns of the…
An Easy Game? Experiences of ‘Homecoming’ in the Post-Socialist Context of Croatia and the Czech Republic
2016
The obstacles that often accompany remigration, planned and imagined as a ‘homecoming’, are seldom the topic of investigation in migration studies. Returning is not always an ‘easy game’. To explore this aspect of remigration, this chapter intends to focus on narratives of return produced mainly by so-called co-ethnic migrants who moved back to Croatia and the Czech Republic during the past two decades of post-socialist transformation. The empirical base of the chapter draws on the experiences and struggles accompanying remigration, and of arrival and acceptance in the respective society as described by returnees in biographical interviews. Attention is given to everyday social interaction …
Return Migration Process in Policy and Practice
2019
AbstractThis chapter focuses on return migration processes in Latvia, integrating analysis of return migration policy and the experiences of return migrants. The analysis considers the extent to which return policy activities correspond to the needs and expectations of the target group, and addresses the role of this policy in the process of making the decision to return. The data used for the analysis are policy planning documents, The Emigrant Communities of Latvia survey and in-depth interviews. The main empirical evidence of the return experiences of migrants in the chapter comes from 18 in-depth interviews with Latvian returnees from various age and social status groups, who left Latvi…
Destination engagement on Facebook: Time and seasonality
2019
Abstract This paper studies the influence of time frames (posting day and posting time) and seasonality (low, medium and high) on positive/negative engagement in a Destination Management Organization (DMO) on Facebook. A content analysis was carried out on 639 posts, 178,913 audience reactions to such posts and 5330 comments. These posts were shared 45,194 times by the audience. The data analysis (regression analyses with optimal scaling) suggests that the best times to post are at 8 am , 10 am , 2 pm and 5 pm ; Thursday and Saturday are the best days to post, and the period before summer (from January to June) are the best months. These results have implications for DMOs and National T…
STREET WORKOUT: PERFIL PSICOSOCIAL DE SUS PRACTICANTES
2020
La presente investigación estudia las principales características psicológicas de los practicantes de Street Workout, una modalidad deportiva emergente y en auge en los últimos años. A través de un estudio descriptivo-correlacional, con una muestra de 107 practicantes de España, se elaboró un estudio piloto del perfil psicosocial que incluye la evaluación de los motivos de práctica, la satisfacción muscular, la cohesión y el bienestar psicológico; además de una comparación en función de si compiten. Los resultados señalan que es un deporte practicado mayoritariamente por hombres menores de 23 años, cuya principal motivación es hallar un equilibrio entre la preocupación por la salud y su asp…