Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The role of market orientation and innovation capability in export performance of small-and medium-sized enterprises: a Latin American perspective
2021
Purpose This study aims to extend the existing base of knowledge of proactive and reactive market orientation and innovation capability by testing their impact on the export performance of emerging-market small- and medium-sized enterprises (SMEs) in a Latin American context. Design/methodology/approach This paper is a replication study, and its data were collected through a survey answered by general, marketing, sales or export managers at 155 Mexican SMEs. The research model was tested using partial least squares. Findings The study results indicate that innovation capability and reactive market orientation are drivers of export performance in Latin American SMEs. Moreover, proactive mar…
Using an extended version of the theory of planned behaviour to predict smoking cessation in two age groups
2011
The aim of this study was twofold: (i) to test the utility of the theory of planned behaviour (TPB) in predicting intentions to quit smoking and subsequent behaviour in two age groups, and among women and men, and (ii) to examine whether descriptive norms, moral norms and past behaviour predict intentions and behaviour beyond the impact of the TPB components. Analyses were based on data from a prospective sample of 447 daily smokers (adolescents 16–19 years, n = 174, M = 17.5, adults 35–55 years, n = 311, M = 44 years). The TPB accounted for 31.8% and 38% of the variance in intentions in the adolescent and adult groups, respectively. The extension variables added 12.6% and 12.1% to the …
An extended version of the theory of planned behavour: Prediction of intentions to quit smoking using past behaviour as moderator
2010
It was hypothesised that: (i) intentions to quit smoking were predictable from group identity, self-identity, moral norms and past quit attempts, beyond the components of the Theory of Planned Behaviour (TPB), and (ii) that past experiences with the behaviour (quit attempts) would increase the predictive utility of the extended TPB model on intentions. The data was collected among 357 daily smoking students (M = 24 years). The TPB components accounted for 12.3% of the variance in quitting intentions, while the extension variables added 16.5% to the explained variance in intentions beyond the impact of the TPB. Past behaviour had the strongest impact on intentions (α = 0.30), followed by mor…
A status report
1992
Abstract This article considers the financial and proprietary considerations applicable to computer crime, computer security and personal privacy. The failure to take proper precautions in these areas can lead to major operational problems and substantial loss of assets. Developments in the late 1980s, particulary the discovery by the public press of so-called ‘computer viruses’, indicates the need for counsel representing suppliers and users to understand the basic technology involved and the legal implications. Such a report by Robert Bigelow was first published in CLSR in March 1989. He has now updated and revised the text which will be featured in several parts. In the first parts the l…
Managing asymmetry in franchise contracts: transparency as the overriding rule
2012
PurposeThe aim of this article is to provide solutions to protect the weaker party in management and distribution contracts, especially in the field of franchising.Design/methodology/ approachThe paper is based on a review of literature, legislation and practices concerning management and franchise contracts. The regulation of this field at a national level consists of laws that are both private and mandatory in nature. Certain questions are raised concerning the obligatory nature of regulations when applied to the management of international franchise contracts.FindingsThis article studies the question of whether the imperative application of laws to international contract management is ap…
Female leadership, performance, and governance in microfinance institutions
2014
Abstract This paper investigates the relations between female leadership, firm performance, and corporate governance in a global panel of 329 Microfinance Institutions (MFIs) in 73 countries covering the years 1998–2008. The microfinance industry is particularly suited for studying the impact of female leadership on governance and performance because of its mission orientation, its entrepreneurial nature, diverse institutional conditions, and high percentage of female leaders. We find female leadership to be significantly associated with larger boards, younger firms, a non-commercial legal status, and more female clientele. Furthermore, we find that a female chief executive officer and a fe…
Recent developments, current challenges, and future directions in electrophysiological approaches to studying intelligence
2021
Abstract EEG studies represent an important sub-discipline in the field of intelligence research and have significant potential to advance the theoretical understanding and practical applications of the construct. This commentary reviews key themes and major developments in the field from the last several decades, and outlines open questions and future directions for the next phase of research. Two main areas of progress in recent years relate to (1) improvements in study design and psychometric approaches, and (2) increased integration with cognitive psychology and neuroscience. In turn, these advances have clarified several themes and pressing issues. These include: The need to establish …
FinTech in Latvia: Status Quo, Current Developments, and Challenges Ahead
2021
FinTech has been in the focus of discussion for quite some time. However, the market share of FinTech companies is still relatively small compared to that of more traditional financial services. The purpose of this paper is to analyse the status quo, current developments, and challenges ahead for the Latvian FinTech sector. We combine three analyses: a political and legal, economic, social, and technological environment (PEST) analysis
Leverage Control and Quantitative Management: The Analysis of Amplification Effect on Financial System
2021
Maintaining the stability of financial leverage is a task in macro-economic management and also a challenge to be faced. Financial amplification characteristics dominate financial leverage system with low risk of capabilities, and the efficiency of this ability has two-sides results and proposes a lot of risks, however, most researchers have not found the best ways to solve this problem. Therefore, taking positive measures to strengthen the management of the financial system leverage feature becomes very important. In this paper, authors use comparative study and data analysis to illustrate the main problems of financial system leverage, the effect of leverage amplification characteristics,…
Whether an innovation act as a catalytic moderator between corporate social responsibility performance and stated owned and non‐state owned enterpris…
2021
The objective of the study is to signify the impact of corporate social responsibility performance on state‐owned and non‐state‐owned enterprises' performance. The contributive concept of CSR performance has been formulated while contemplating total tax, staff expenditure, public welfare expenditure, social cost and total equity. To contemplate with deep insight, the moderating role of innovation input and output has been substantiated through empirical results. The data of 502 listed companies on Securities and Exchange Commission of Pakistan has been endorsed for years 2009–2018. Empirical underpinnings reveal that corporate social responsibility performance boosts the non‐state‐owned ent…