Search results for " Score"
showing 10 items of 778 documents
Linkages between the Elements of Management Control Systems in a Non-Profit Organization
2011
This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and investigate the linkages between different control elements of MCS package. The control elements of MCS package, particularly governance structures and cybernetic systems became often overlapping and redundant. All the control elements remained in the MCS package when they were once constructed. Even tough a large number of cybernetic controls (i.e. balanced scorecard, budgets, quality management sys…
Misura delle performance finanziarie e patrimoniali delle aziende agricole: proposta operativa per un nuovo modello di rating per le aziende agricole
2012
La profonda evoluzione dei sistemi agricoli negli ultimi anni hanno accresciuto l'attenzione di tutti gli attori istituzionali ed economici rispetto alla problematica dell'accesso al credito per le imprese. Nel passato molto spesso il credito in agricoltura ha usufruito di regimi "speciali"; con l'implementazione delle regole di Basilea 2 (più di recente Basilea 3), le condizioni per l'accesso al credito si sono notevolmente irrigidite. Nell'ambito del settore agricolo, la pressoché assenza di bilanci certificati rende particolarmente difficoltosa questa valutazione. Nel presente lavoro, dopo aver analizzato la letteratura in materia di valutazione del merito creditizio delle aziende agrico…
Drivers of Firm Performance: Exploring Quantitative and Qualitative Approaches
2017
Abstract The main purpose of this paper is to identify the drivers of firm performance by exploring both quantitative indicators - based on accounting profitability, shareholder value and economic value – and qualitative approach – based on balanced scorecard and triple bottom line. A literature review will be provided in order to obtain an optimum mix of quantitative and qualitative drivers for firm performance, on one hand, and a case study will be conducted for emphasizing the importance of both approaches, on the other hand.
INDICADORES PARA O GERENCIAMENTO DE FACULDADES: UM ESTUDO DE DOIS CASOS NA ESPANHA
2015
O objetivo deste artigo é explorar os indicadores para fazer o gerenciamento de duas faculdades privadas na Espanha. Fez-se a coleta de dados através de entrevista, observação direta por parte dos pesquisadores e análises de documentos internos das instituições de ensino. Ao final foi possível identificar os indicadores de gerenciamento, financeiros e não financeiros, de acordo com as quatro perspectivas do Quadro de Comando Integral (CMI, por sua sigla em espanhol). Conclui-se que o caso 01 utiliza 34 indicadores, sendo 12 financeiros, 10 relacionados com os clientes, 10 da perspectiva interna e somente 2 vinculados ao desenvolvimento pessoal; no caso 02, utilizam-se 41 indicadores, sendo …
Foreign capital, credit constraints and continuity of firms’ R&D
2015
ABSTRACTIn this article, we investigate the role of foreign capital participation as a means for firms to overcome the obstacle posed by credit constraints to sustain R&D investments. Using data for Spanish manufacturing firms in the period 1990–2006, we show that firms with foreign capital are significantly less likely to stop already initiated R&D projects and also more likely to sustain R&D investment when facing credit constraints. Our results are robust to positive selection into foreign capital participation, which we control through a set of variables chosen from a propensity score estimation, and to firms’ fixed-effects.
Does culture affect sentiments expressed in cruise tours’ eWOM?
2018
ABSTRACTThe study aims to examine the sentiment differences in the content of cruise tour online reviews across North Americans and Europeans, as representing the two largest cruise markets. Dictionary-based sentiment analysis has been carried out on 1127 reviews on guided tours retrieved from TripAdvisor. The results indicate significant differences in the sentiment score of the reviews, with North Americans’ texts being more emotionally charged than the European ones. In addition, North Americans’ reviews conveyed a more positive affect and had a more subjective and intimate tone, while those written by Europeans contained a smaller amount of sentiment-bearing words and their tone was mor…
Foreign Taleovers and Wages: Theory and Evidence from Hungary
2005
This study discriminates FDI technology spillover from learning effects. Whenever learning takes time, our model predicts that foreign investors deduct the economic value of learning from wages of inexperienced workers and add it to experienced ones to prevent them from moving to local competitors. Hence, the national wage bill is unaffected by foreign takeovers. In contrast to learning, technology spillover effects occur whenever a worker with MNE experience contributes more to local firms’ than to MNEs’ productivity. In this case, experienced MNE workers are hired by local firms and the host country obtains a welfare gain. We investigate empirically wages, productivity, and worker turnove…
Modeling temporal treatment effects with zero inflated semi-parametric regression models: The case of local development policies in France
2017
International audience; A semi-parametric approach is proposed to estimate the variation along time of the effects of two distinct public policies that were devoted to boost rural development in France over a similar period of time. At a micro data level, it is often observed that the dependent variable, such as local employment, does not vary along time, so that we face a kind of zero inflated phenomenon that cannot be dealt with a continuous response model. We introduce a conditional mixture model which combines a mass at zero and a continuous response. The suggested zero inflated semi-parametric statistical approach relies on the flexibility and modularity of additive models with the abi…
Localization of non-specific X-linked mental retardation gene (MRX73) to Xp22.2.
2001
Clinical and molecular studies are reported on a family (MRX73) of five males with non-specific X-linked mental retardation (XLMR). A total of 33 microsatellite and RFLP markers was typed. The gene for this XLMR condition was been linked to DXS1195, with a lod score of 2.36 at theta = 0. The haplotype and multipoint linkage analyses suggest localization of the MRX73 locus to an interval of 2 cM defined by markers DXS8019 and DXS365, in Xp22.2. This interval contains the gene of Coffin-Lowry syndrome (RSK2), where a missense mutation has been associated with a form of non-specific mental retardation. Therefore, a search for RSK2 mutations was performed in the MRX73 family, but no causal muta…
Informant discrepancies in perceived parental psychological control, adolescent autonomy, and relatedness psychological needs
2021
Abstract Framed from Self-Determination Theory and Family Systems Theory, the present multi-informant study sought to contribute to a better understanding of the relations between discrepancies in parents' and adolescents' perceptions of parental psychological control and satisfaction of adolescents' needs for autonomy and relatedness. Participants were 190 Italian intact families in which an adolescent was present (Mage = 16.47 years, SDage = 1.41). Our findings highlighted that: (1) adolescents generally tended to perceive higher levels of psychological control than their parents reported; (2) adolescents tended to rate mothers' psychological control higher than the mothers themselves, wh…