Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Public-Private Partnership: Transaction Costs of Tendering
2016
Abstract What are the transaction costs of participating in a public-private partnership (PPP) tender? Prior research indicate that there is a significant amount of resources required. However, few researchers seem to measure transaction costs directly. The purpose of this paper is therefore to fill this knowledge gap by presenting estimated transaction costs from both public and private actors. The underlying approach for this research was a case study of a new primary school in Norway. This case was chosen because of the expedient access to detailed information of the tendering process. The main source of data was documents and estimated figures obtained from public and private actors inv…
Senisio: A Double-Entry writing before Pacioli?
2013
Emballage, logistique et économie circulaire : prémices d'un nouveau packaging scorecard
2017
International audience; – Dans les systèmes de production comme de commercialisation et de consommation actuels, l'emballage est omniprésent. Ses fonctions sont multiples. Elles concernent autant la qualité des produits qu'il contient, leur mise en valeur par ses aspects marketing, que la logistique via les activités de manutention, de stockage et de transport qu'il permet. Partenaire indispensable des différents acteurs (fournisseurs, industriels, prestataires de services logistiques, transporteurs, grossistes, détaillants, consommateurs) au sein des chaînes logistiques, il a donné lieu, depuis les années 2000, à l'élaboration de packaging scorecards. Cependant, face au changement de parad…
Path‐dependencies, constrained transformations and dynamic agency
2013
PurposeThe purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change.Design/methodology/approachThis is an interpretive case study.FindingsThe Finnish case city experienced several path‐dependent changes concerning performance measurement (PM), financial reporting and the adoption of enterprise resource planning system (ERP). New tools such as the ERP have a potential to transform the actors and to change the agency of the actors. Furthermore, the concepts drawing on both ANT and NIS can together enrich analyses of accounting changes.Research limitations/implicationsThe case analys…
Osteoporosis: Economic Burden of Disease in Italy.
2020
Background and Objective: Today, osteoporosis is the most common bone disease and an important public health problem in all developed countries. The objective of this study was to estimate the costs associated with the management and treatment of osteoporosis in order to assess the economic burden in Italy for 2017, in terms of direct medical costs and social security costs. Methods: A cost of illness model was developed to estimate the average cost per year sustained by the NHS (National Health Service) and Social Security System in Italy. A systematic literature review was performed to obtain epidemiological, direct and indirect costs parameters where available. Hospitalisation costs were…
Sustainability of Public Pension Systems
2020
The aim of this chapter is to review the main instruments and indicators used to measure the sustainability of PAYG pension systems. It will distinguish between defined contribution and defined benefit systems, due to the various implications that each of them has. It will also be necessary to review the different types of sustainability instruments, for example, those based on cash criteria, financial criteria set by the economic cycle and actuarial criteria. For the actuarial criteria, we will review the criteria of the internal rate of return (IRR) and the actuarial balance. Subsequently, we will review which countries publish official pension system sustainability data and what kind of …
Individual information for pension contributors: Recommendations for Spain based on international experience
2012
The aim of this article is to establish basic guidelines to support the possible design of an information letter to be sent to individuals who contribute to the Spanish state pension system, should a decision ever be taken to adopt such an instrument. Basing our work on international experience and published research in the field, we look into the concept of “individual pension information” and identify its most relevant features. We then give detailed descriptions of two models for the provision of individual pension information (the United States and Sweden), looking in particular at how these are structured, what aspects could be improved and their limitations. Finally, we offer recommen…
Impact of Global Economic Crisis on the European Welfare States
2013
The global economic crisis and the subsequent weaker growth are putting under pressure welfare states in the EU. This paper aims at discussing the effects of the crisis at the social level and at identifying whether the classic European welfare state models (Nordic, Continental, Anglo-Saxon and Mediterranean) are still valid in today’s economy. An answer will be tried using the mathematical tool of principal components analysis. The results will be observed in graphs where the states taken into consideration respect the classical welfare models or they regroup themselves into new circumstances’ adapted models. Even though the classical welfare models are generally still checked up with the …
How to Avoid Compensating CEO for Luck: The Case of Macroeconomic Fluctuations
2010
Incentive effects of performance-based compensation schemes for management may be weakened or biased by macroeconomic influences on remuneration. These influences can be seen as reflecting luck from the CEO’s perspective. In this chapter we present a model for how to avoid compensating CEO for luck by filtering out the macroeconomic influences. In the empirical section we analyze the impact of macroeconomic, industry and firm-specific factors on the compensations (salary, bonus, options, and pensions) of CEOs in 127 Swedish corporations during the period 2001-2007. We find macroeconomic influences on Swedish CEOs’ compensation to be substantial. Distinguishing between favorable and unfavora…
Influence of pillar 3 of pension system on retirement pensions level in Poland : will voluntary part of system enable decent life in old age?
2021
PURPOSE: The aim of this paper is the comparative analysis of the general saving ways included in pillar 3 of the pension system and showing their potential effectiveness from the perspective of the pension system participant. Will the resources allocated by the instruments of the voluntary pension system part significantly improve the level of the future pension? Will they allow a more decent life for an average Polish citizen in the period of the old age?