Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Internet Related Technologies in the auditing profession: A WOS bibliometric review of the past three decades and conceptual structure mapping
2022
Research on Internet-Related Technologies in the auditing profession has grown substantially over the past three decades; however, it is very fragmented. This study seeks to synthesize and provide a comprehensive overview of the literature. Using bibliometric techniques and content analysis, this study provides an exhaustive overview of the research on Internet-Related Technologies in the auditing profession. The study utilized bibliography from the Web of Science database spanning for three decades from 1990 to 2019. A total of 236 academic documents, written by 478 authors from 102 sources was retrieved and used for the analysis. HistCite and Biblioshiny in R were used to run the citation…
Responsabilité Sociale de l'Entreprise et pratiques de Gestion des Ressources Humaines
2006
As far as human resource management practices (HRM) are concerned, how do French companies respond to corporate social responsibility (CSR)? Are they eager to develop practices beyond the existing legal rules? To answer these questions, we present the results of an inquiry involving 106 HR managers who mainly belong to large manufacturing companies. Their statements, collected by questionnaire, are focused on a few "responsible" HRM practices: - Recruiting practices in favour of disabled or non skilled persons - Training practices promoting the access or the return to work - Communication practices encouraging the dialog between the managers and the employees. According to our results, the …
Relationships Between Organizational Justice and Burnout at the Work-Unit Level.
2005
Relationships between organizational justice and well-being are traditionally investigated at the individual level. This article extends previous efforts by testing such relationships at the work-unit level. Three corridors of influence were examined. First, the level (work units’ average scores) of justice is related to the level of burnout. Second, justice climate strength (level of agreement among work-unit members) moderates the predictability of the level of burnout. Third, justice strength is related to burnout strength. The authors interviewed 324 contact employees from 108 work units in 59 service organizations. Findings showed the predominance of interactional justice over distribu…
Documentation and Archiving
2014
In this chapter a historical survey on the development of balances is presented, also in tabular form. The documentation of balance constructions in museums and literature is shown. The development of science museums, technical libraries, and societies which include balances is reviewed, and a list of museums which exhibit balances is given.
Mapping child maltreatment risk: a 12-year spatio-temporal analysis of neighborhood influences.
2017
Abstract Background ‘Place’ matters in understanding prevalence variations and inequalities in child maltreatment risk. However, most studies examining ecological variations in child maltreatment risk fail to take into account the implications of the spatial and temporal dimensions of neighborhoods. In this study, we conduct a high-resolution small-area study to analyze the influence of neighborhood characteristics on the spatio-temporal epidemiology of child maltreatment risk. Methods We conducted a 12-year (2004–2015) small-area Bayesian spatio-temporal epidemiological study with all families with child maltreatment protection measures in the city of Valencia, Spain. As neighborhood units…
Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización …
2001
En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable. Consideramos que este trabajo es de especial importancia en el contexto de esta Conferencia Internacional, dado que muchos organismos mundiales a favor de la armonización contable, han puesto sus ojos en el modelo de la Unión Europea y en cierto sentido el área económica europea es un peso fundamental para contrarrestar la fuerza de los Estados Unidos, respaldados por sus mercados de capitales, de cara al debate de armonización contable internacional. Dada la actualida…
Artificial intelligence to counteract “KPI overload” in business process monitoring: the case of anti-corruption in public organizations
2023
PurposeThe nature and amount of data that public organizations have to monitor to counteract corruption lead to a phenomenon called “KPI overload”, consisting of the business analyst feeling overwhelmed by the amount of information and resulting in the absence of appropriate control. The purpose of this study is to develop a solution based on Artificial Intelligence technology to avoid data overloading and, at the same time, under-controlling in business process monitoring.Design/methodology/approachThe authors adopted a design science research approach. The authors started by observing a specific problem in a real context (a healthcare organization); then conceptualized, designed and imple…
Toward Parametrization of Precipitating Shallow Cumulus Cloud Organization via Moisture Variance
2021
The influence of the initial vertical moisture profile on precipitating shallow cumulus cloud organization in terms of the column‐averaged moisture variance is investigated using large‐eddy simulations. Five idealized simulations based on the Rain in Cumulus over the Ocean field experiment with different initial moisture profiles are investigated. All cases simulate precipitating shallow cumulus convection in a marine sub‐tropical region under large‐scale subsidence. The results show that the moisture variance is mainly generated through the interaction of the moisture flux and the moisture gradient in the gradient production term at the top of the boundary layer. The development is charact…
Imagen de marca y análisis lexicográfico: una aplicación a centros comerciales
2015
[EN] The concept of image in its different aspects is very important in today s society as well as in the business management field. Some authors reports that most of the studies that measure image do not take into account neither previous theoretical and conceptual models nor other possible empirical evidence alternatives. Given this need, a research regarding the concept of brand image applied to shopping malls was conducted based on the conceptual model of the consumer cognitive response in order to empirically explore and contrast it. For this reason, a survey was applied to 420 consumers in five shopping malls in Bogotá, achieving a database of 3.749 cases. The results show attribute-s…
The relevance of corporate social responsibility for a sustainable human resource management: An analysis of organizational attractiveness as a deter…
2012
Corporate Social Responsibility (CSR) has become a central issue of business management in recent years. This study aims to add to the literature by pointing out the relevance of CSR for a Sustainable Human Resource Management (HRM). In particular this research investigates job seekers’ perceptions of CSR. The paper focuses on the importance of CSR with in the process of selecting potential employers by analyzing the impact of four different CSR-dimensions upon organizational attractiveness. To address this issue, a policy-capturing study was conducted. Generally the paper provides evidence that each aspect of CSR has a specific effect on organizational attraction. Referring to Sustainable …