Search results for "ACCOUNTING"

Comparing two burnout interventions: Perceived job control mediates decreases in burnout.

2007

This quasi-experimental study compared the effects of two rehabilitation interventions on burnout, and perceived job conditions during a one-year intervention among female white-collar workers. The participatory intervention (n = 20), involving rehabilitation activities focusing on the individual as well as individual-organizational levels, reduced exhaustion and cynicism and increased perceived job control during a one-year period. Increased job control served as a mechanism through which exhaustion and cynicism decreased in this intervention. The traditional intervention (n = 32), involving rehabilitation activities focusing mainly on the individual level, resulted in a reduction in time …

Recovery from burnout during a one-year rehabilitation intervention with six-month follow-up: Associations with coping strategies.

2013

Agile methodologies in times of pandemic: acquisition of employment skills in higher education

2022

PurposeThis research aims to focus on analysing the opinion of university students on the effects that agile methodologies are having on their education during this time of pandemic that is affecting the normal functioning of on-site universities. Specifically, the authors intend to analyse the effect that different constructs have on the development of their skills for labour markets through the application of agile methodologies in blended learning. Thus, the authors will analyse the effects of intrinsic motivation, the interactivity of the system, the involvement of students, their engagement to these activities and their level of satisfaction with this training process.Design/methodolog…

Corporate Governance: Stakeholder Value Versus Shareholder Value

2001

Unsatisfied with the dominating shareholders point of view, that appears to be too limited to build a relevant theory of corporate governance, we propose an enlarged definition of the value which may be called, the stakeholder value. This definition and its associated measure are more suitable for the stakeholder approach to the firm and more relevant to understand the value creation and sharing mechanisms.

The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting

2019

With the transposition into national laws of Directive 2014/95/UE on disclosure of non- financial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the develop- ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been pro- gressively developed in the twentieth century on Italian and French research getting more and more importance. C…

The effect of male-male competition and ornament size on mean and variance of courtship intensity towards heterospecific and conspecific females

2015

Discrimination between hetero- and conspecifics is the elementary choice an individual performs when searching for potential mates. The level of selectivity and strength of species discrimination is modified by variance in the quality of females, level of the male’s reproductive investment, mate search costs, and the competitive environment. The effect of the competitive environment on both species discrimination and conspecific mate choice has seldom been studied simultaneously. We experimentally manipulated territorial competition ofCalopteryx splendensdamselfly males in the wild, and asked two questions. First, does increased competition influence the territorial males’ responses towards…

Studying the User Experience in Online Banking Services: An Eye-Tracking Application

2019

Abstract Neuromarketing as research method contrbutes to understanding consumer behavior a step further than traditional marketing research. The aim of the current study is to explore the usability and cognitive understanding of banking services webpages. In this regard, the theoretical part of the article reviews the relevant literature related to neuromarketing as research method and the use of eye-tracker as research technique. Further on, a two-step research design was developed for studying the consumers’ attention and memory during and after viewing two Romanian banking services websites. The results showed that the way information is structured and presented on the webpages influence…

Corporate Governance Effects on Firm Performance: a Literature Review

2021

The objective of this paper is to analyze the results of recent empirical research concerning the impact of corporate governance on firm performance and reflect potential research design problems which lead to inconsistent results. By means of a literature review including all articles of academic journal data bases with a journal quality rating of at least a C-rating in the VHB Journal Rating or above ‘3’ in the ABS Academic Journal Rating, respectively, the recent empirical research articles are analyzed regarding their main results. Two main groups of studies are identified: studies on company level to determine the impact of single corporate governance variables such as board size, chai…

How prior knowledge, learning, teaching and assessment affect students’ achievements in Mathematics

2020

El objeto de este estudio es investigar la influencia del conocimiento previo del alumnado, el enfoque de aprendizaje integral, la enseñanza basada en problemas y el impacto de la evaluación en el aprendizaje básico del estudiante de matemáticas a nivel universitario. La investigación plantea un diseño de investigación cuasi experimental y un cuestionario estructurado. En él participaron dos grupos experimentales y dos grupos de control. Los resultados muestran que existe una correlación no significativa entre el conocimiento previo y la habilidad de aprendizaje básico; también plantea que un enfoque de aprendizaje integral se correlaciona positivamente con el conocimiento previo, mientras …

Methodological aspects of clinical trials in tinnitus: a proposal for an international standard

2012

Abstract: Chronic tinnitus is a common condition with a high burden of disease. While many different treatments are used in clinical practice, the evidence for the efficacy of these treatments is low and the variance of treatment response between individuals is high. This is most likely due to the great heterogeneity of tinnitus with respect to clinical features as well as underlying pathophysiological mechanisms. There is a clear need to find effective treatment options in tinnitus, however, clinical trials differ substantially with respect to methodological quality and design. Consequently, the conclusions that can be derived from these studies are limited and jeopardize comparison betwee…