Search results for "8. Economic growth"
showing 10 items of 256 documents
Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
2017
International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…
The Low Dimensionality of Development
2020
AbstractThe World Bank routinely publishes over 1500 “World Development Indicators” to track the socioeconomic development at the country level. A range of indices has been proposed to interpret this information. For instance, the “Human Development Index” was designed to specifically capture development in terms of life expectancy, education, and standard of living. However, the general question which independent dimensions are essential to capture all aspects of development still remains open. Using a nonlinear dimensionality reduction approach we aim to extract the core dimensions of development in a highly efficient way. We find that more than 90% of variance in the WDIs can be represen…
Overcoming Barriers to Transnational Organizing Through Identity Work : Finnish-Estonian Trade Union Cooperation
2018
This article analyses a project by Finnish and Estonian unions to adopt ‘organizing model’ strategies through establishing the transnational ‘Baltic Organising Academy’. Initially aimed at Estonian workplaces, successful campaigns inspired Finnish unions to copy the model in Finland. This cooperation was originally motivated by labour market interdependence between the two countries, and the failure of past social-partnership oriented union strategies in Estonia. The willingness of Finnish and Estonian unions to commit resources to transnational cooperation around an ‘organizing model’ marks a dramatic departure from the unions’ previous strategies. This change was accomplished by transnati…
Les formations professionnelles de l'enseignement supérieur en France au prisme de l'insertion et de la mobilité sociale des diplômés
2014
La professionnalisation des formations dans l'enseignement supérieur en France s'est développée ces dernières décennies avec pour objectif d'améliorer l'employabilité des jeunes diplômés dans un contexte de dégradation de leurs conditions d'insertion. À partir des trois dernières enquêtes Génération du Céreq, ce travail questionne la performance de ces filières professionnelles par rapport aux filières plus académiques de l'enseignement supérieur, en période de crise économique. Certaines formations, comme par exemple les licences professionnelles, garantissent toujours de bonnes conditions d'insertion, pour autant les effets concernant la mobilité sociale en début de carrière, sont plus nu…
Contribution à l'étude du slack organisationnel : le cas des dépenses d'investissements dans une grande entreprise industrielle
2012
Contribution to the Study of the Organizational Slack : The Case of Investment Expenditure in a Big Industrial Company This paper contributes to research on organizational slack. The slacks integrated into capital expenditure have been little studied. The economic crisis in 2008-2009 represents a good opportunity to analyze these slacks. A longitudinal case study has been carried out in an industrial company from 2006 to 2010
Company values guiding the recruitment of employees with a foreign background
2019
Purpose In this paper, the following research question is addressed: Why do business organisations recruit employees with a foreign background? This was examined in terms of the values that guide organisations and their management. The paper aims to discuss this issue. Design/methodology/approach The study focused on two businesses in Finland that are pioneers in the recruitment of immigrants. A case study approach was adopted. The research data consist of interviews and documentary data. The data were analysed using content analysis in accordance with grounded theory. Findings Companies can act as an enabling force in the integration of immigrants into the local labour market, especially …
Income inequality and famine mortality: Evidence from the Finnish famine of the 1860s
2021
This article examines whether economic inequality intensified the adverse effects of harvest, price, and income shocks during a famine. Using a parish-level longitudinal dataset from the Finnish famine of the 1860s, it shows that a substantial proportion of the excess mortality experienced during the famine resulted from a decline in agricultural production, a decline in incomes, and a surge in food prices. The findings indicate that the adverse effects of food output fluctuations were intensified by increasing income inequality and decreasing average income, while the market-transmitted shocks were weakened by a contraction of disposable income. The results are corroborated with multiple a…
Job strain among blue-collar and white-collar employees as a determinant of total mortality: a 28-year population-based follow-up.
2012
Objectives To investigate the effect of job demand, job control and job strain on total mortality among white-collar and blue-collar employees working in the public sector. Design 28-year prospective population-based follow-up. Setting Several municipals in Finland. Participants 5731 public sector employees from the Finnish Longitudinal Study on Municipal Employees Study aged 44–58 years at baseline. Outcomes Total mortality from 1981 to 2009 among individuals with complete data on job strain in midlife, categorised according to job demand and job control: high job strain (high job demands and low job control), active job (high job demand and high job control), passive job (low job demand a…
Burnout, work engagement and workaholism among highly educated employees: Profiles, antecedents and outcomes
2014
The present study examined the longitudinal profiles of burnout, engagement and workaholism among highly educated employees. First, the latent profile modeling indicated two latent classes: Engaged and Exhausted-Workaholic. Second, the results revealed that employees with the Engaged profile experienced high levels of energy and dedication, whereas employees with the Exhausted-Workaholic profile experienced exhaustion, cynicism and workaholism. Social pessimism in the transition from high education to work predicted poor subjective well-being at work. Further, workaholism decreased during the career among members of the Exhausted-Workaholic profile suggesting positive direction during caree…
Outlying location of logistics activities : the example of the Burgundy in France
2015
International audience; This paper contributes to the understanding of spatial location of logistics activities in an outlying region. A quantitative analysis in Burgundy (French region) underlines the important polarization of warehousing developed in a limited area during 1980–1990s intensified during 2000s. The companies that locate their warehouses in Burgundy have different strategies that could explain this outlying location. For example, the low cost of land, favorable terms of tax system and the presence of a labour pool with an important unemployed rate incentive could incentive some companies to locate their warehouses in an outlying region like the Burgundy.