Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Redesigning work in university classrooms: factors related to satisfaction in engineering and business administration students
2014
Objeto: Con este trabajo se pretende analizar cómo afectan las características del contexto del aprendizaje, es decir, cómo es el trabajo de los estudiantes en la asignatura, al potencial motivador de la asignatura y a la satisfacción de los estudiantes. Diseño/metodología/enfoque: Mediante ecuaciones estructurales (SEM) se ha analizado los datos de una muestra transversal (cursos 2008, 2009 y 2010) de 535 estudiantes de ingeniería industrial y administración de empresas, de una universidad pública española. Aportaciones y resultados: Los resultados, utilizando un instrumento validado y adaptado al mundo docente, demuestran la asociación existente entre las características del tipo de traba…
Strategic orientation to educational innovation : A systematic review and conceptual model
2022
Purpose: To carry out a systematic review of the literature on strategic orientation to educational innovation (SOEI), considering methodological and conceptual aspects. Methodology: Four macro-processes were implemented: identification (study location), description (information extraction), in-depth analysis (grouping and characterization patterns) and dissemination. The studies were identified through Scopus and Web of Science. The search expressions yielded 63 documents; afterwards, quality control was carried out using seven inclusion/exclusion criteria; the final sample consisted of 19 documents subject to review. Findings: With regard to methodological aspects, qualitative studies sta…
Innovación y crecimiento económico: Factores que estimulan la innovación
2012
[ES] El objetivo de este artículo es analizar el papel que desempeñan las innovaciones en la actividad económica. En este sentido, se muestra la relación que existe entre innovaciones y crecimiento económico, como objetivo esencial actual de la política económica para reducir el desempleo y aumentar el bienestar social. Para llevar a cabo este análisis nos basamos en el modelo de Schumpeter, en el que el empresario-emprendedor y el clima social desempeñan un papel relevante en el proceso. El análisis empírico estima una ecuación de innovaciones para el caso de 11 países desarrollados, mostrando que el clima social, representado por la formación y la distribución de la renta, y la política m…
Labour Mobility in Construction: European Implications of the Laval un Partneri Dispute with Swedish Labour
2006
The accession to the European Union of new member states from central and eastern Europe, with weak trade union movements, poorly developed social dialogue and inferior working conditions, has been viewed as a threat to regulated labour standards in the EU-15. This article examines a high-profile labour dispute arising from the conditions of Latvian construction contract labour in Sweden. The dispute exposes weaknesses in the protective floor of minimum standards offered by the posted workers Directive. It also goes to the core of the debate about the preservation of a ‘European social model’ and the proposed Services Directive.
Institutional resources as a source of trade union power in Southern Europe
2017
Abstract Institutional resources are one of four sources of power available to trade unions (Gumbrell –McCormick and Hyman, 2013). Literature has tended to pay more attention to associational and organizational power and to emphasize the indispensable but problematic character of institutional resources. This paper examines the role of institutional resources in three Southern European countries (Greece, Portugal and Spain) which share common characteristic including post dictatorship political settlements; recent economic crises; external intervention. Comparative analysis draws out the distinctive role and character of institutional resources in Spanish industrial relation. It shows how t…
Managing innovation of care services: An exploration of Norwegian municipalities
2016
AbstractThe social impact of care services provided by the public sector is significant. Nevertheless, these services have received relatively little attention from prior innovation management practices research. This paper addresses this gap by raising the question: What characterises management-driven innovation processes in public organisations providing care services? The qualitative exploration of this question is based on in-depth interviews with key managers in three Norwegian municipalities, and in-depth observation of one ongoing innovation initiative in one municipality. Our findings supplement the findings of prior research by showing that different actors are involved in differe…
More planet and less profit? The ethical dilemma of an oil producing nation
2019
Every oil producing nation is confronted with a complex and fundamental ethical dilemma. On the one hand, there are moral arguments for the nation to use the petroleum resource for the benefit of society and make it available for countries who do not have this natural resource endowment. On the other hand, there are moral arguments for not extracting and using fossil fuels because of CO2 emissions. In short, this creates tension between the need for government revenues to finance welfare benefits and the objective of preserving the environment. A complicating factor is that a nation's domestic oil and gas activities are in its nature global because the activities have a direct impact on the…
The “Dean’s Squeeze” revisited: a contextual approach
2016
Purpose– The purpose of this paper is to develop a conceptual framework for identifying the primary tensions that business school dean’s encounter when moving between different university contexts.Design/methodology/approach– The paper is part of a larger research project on the development of business schools. This conceptual paper builds on the studies and personal experiences of business schools and their management in a number of different countries, primarily in Europe, North America, Asia, and the Middle East.Findings– The present study argues that as a response to the increasing corporatization of higher education, the university sector has fragmented into at least three identifiable…
Innovation, organisation and governance in Spanish universities
2001
The aim of this paper is to examine the effect of changes introduced to improve efficiency and effectiveness on the way Spanish universities function. Information and opinions collected systematically at a representative sample of Spanish universities are used to study if they can be employed to implement improvements in their organisational structure and management. The obstacles imposed by current regulations and the effect of existing incentives for change in universities’ socio-economic environment is also examined.
The power of the economic outlook : an ideational explanation of the distinct pattern of Finnish wage setting within the Nordic context
2022
Industrial relations scholars are paying increasing attention to the role of ideas in explaining shifts in bargaining systems and wage policies. This article contributes to this growing body of literature by conducting a meso-level analysis of the uses and impacts of ideas in wage regulation policy processes in coordinated market economies. Through our in-depth case study of the Finnish policy process leading to the Competitiveness Pact of 2016, we argue that certain ideas – which we call the ‘economic outlook’ – prescribed and legitimized exhausting institutional resources in wage regulation and enabled temporary consensus among divergent interests regarding wage policy. The economic outlo…