Search results for " finance"

The Stressors-Performance Relationship in Public Accounting Firms: A Longitudinal Study

2021

Purpose: This study aims to examine the causal nature of the suggested correlations between stressors and performance in accounting and auditing firms.Design: A longitudinal study of the relationships between role stressors and performance of 71 chartered public accountants and trainee-chartered accountants surveyed before and after the fiscal period has been conducted using the partial least squares approach.Findings: The variation of stress arousal is positively associated with the variations of role conflict and overload, but not with the variations of role ambiguity and stress arousal. The variation of burnout arousal is positively related to the variation of stress arousal and, unexpec…

Localisation optimale des établissements scolaires

1973

Liens entre la participation budgétaire et la performance managériale : contingence et médiateurs

2021

Cette recherche porte sur les managers qui participent au budget afin d’en évaluer la performance. Le premier objectif de cette recherche est d’étudier le lien entre la participation budgétaire et la performance managériale. Elle vise à apporter un éclaircissement sur ce lien tout en accordant une importance particulière à la dimension cognitive et agentielle. Le second objectif est de contribuer au management des entreprises hôtelières grâce aux suggestions issues des résultats de recherche. La théorie sociale cognitive et la théorie de l’agence font l’objet d’analyse dans le cadre de notre recherche. Elles sont capitales, car nous faisons le point sur plusieurs médiateurs et modérateurs.D…

Jeunes diplômés de médecine générale : devenir médecin généraliste… ou pas ? » Les enseignements du suivi qualitatif d’une cohorte d’une cinquantaine…

2011

Document de travail DREES, Série Etudes et Recherches 104;

Comparative study of protective coatings for the conservation of Urban Art

2020

Abstract Contemporary mural paintings are complex artworks for several reasons, including the heterogeneity of the materials used to make them, and the different types of substrate on which the painting layers can be applied. Currently we are focused on a technical-scientific research aimed to solve the issues related to the long-term care and maintenance of murals, by evaluating the performance of several protective coatings applied on these artworks. This paper deals with a preliminary experimentation aimed to: (a) study the interaction of antigraffiti products on common synthetic paints; (b) test the effectiveness and efficiency of several commercial products used as antigraffiti; (c) de…

BD MAX Enteric Bacterial, Bacterial Plus, and Virus Panels for Diagnosis of Acute Infectious Gastroenteritis: a Cost-Benefit Analysis

2022

Economic assessment is required to gauge the value of implementing PCR syndromic platforms in the microbiology laboratory for the diagnosis of community-acquired acute gastroenteritis (AGE) in pediatric and adult in- and outpatients. A cost-benefit analysis was conducted from a health care system perspective using BD MAX Enteric Bacterial, Bacterial Plus, and Virus panels. Two 6-month periods were selected, in which either conventional procedures (in 2017) or BD MAX PCR multiplex panels (in 2018) were used. We retrospectively reviewed medical records of all patients with positive results and a representative sample of negative ones. A Markov model was used to represent transition probabilit…

Foreign Direct Investment in oil-abundant countries: The role of institutions

2019

The present work reassesses the impact of good governance and democracy on Foreign Direct Investment (FDI) in oil-abundant countries. To this end, we estimate the effect of host countries’ institutions on greenfield FDI, using a gravity equation for a dataset that covers 182 countries during 2003-2012. Our findings confirm that compliance to rule of law, lack of corruption, political stability and democracy could boost new FDI links through the extensive margin. Our results could not rule out the “oil curse”, meaning that oil producers attract fewer new greenfield projects than similar countries without oil. Unlike other studies, we show that the impact of institutions is not necessarily un…

The Euler–Lagrange equation for the Anisotropic least gradient problem

2016

Abstract In this paper we find the Euler–Lagrange equation for the anisotropic least gradient problem inf { ∫ Ω ϕ ( x , D u ) : u ∈ B V ( Ω ) , u | ∂ Ω = f } being ϕ a metric integrand and f ∈ L 1 ( ∂ Ω ) . We also characterize the functions of ϕ -least gradient as those whose boundary of the level set is ϕ -area minimizing in Ω .

L'insertion professionnelle des apprentis en Bourgogne

1981

International audience; Présentation générale de l'apprentissage et présentation d'une enquête sur deux promotions d'apprentis sorties, l'une en 1976, l'autre en 1978, des Centres de Formation d'Apprentis de Bourgogne. Analyse des caractéristiques démographiques et scolaires de la population étudiée. Analyse de l'insertion professionnelle des apprentis trois mois après le C.A.P., puis analyse statistique comparée de la pénétration sur le marché du travail. Constatation de la proximité entre la spécialité de la formation et celle de l'emploi.

Pour une approche économique de la liaison éducation-loisir

1976

International audience