Search results for "ACCOUNTING"

Avoiding Demand Amplification Phenomenon via Hi-tech Application: A What-If Supply Chain Analysis

2010

The well-known deleterious effect of the amplification of variance of order rates in multi-echelon systems, commonly known as demand amplification phenomenon or bullwhip effect, still presents new challenges and continues to fascinate the operations management community. Recently this research field is focusing on the study of robustness of bullwhip avoidance techniques under uncertainty, as environmental conditions often determine variations in processes, with regards to production and delivery lead time, and variations in the parameters of the decision policies. This work aims at quantifying the efficacy of bullwhip dampening techniques and at verifying this efficacy against variations in…

Risk Assessment of Toxicants to Pelagic Food-Webs: A Simulation Study

1991

For a generalized mathematical model of the pelagic compartment of a lake ecosystem we show that a small variance in input parameters may result in a large variance in predicted biomasses. Since input parameters for this kind of models always show a great variance, we conclude that deterministic prediction of biomass-trajectories is rather useless and demonstrate how stochastic analysis of the model may lead to a helpful risk analysis.

Tirdznieciskie rēķini: lekcijas, lasītas Latvijas Universitātes tautsaimniecības un tiesību zinātņu fakultātē

1939

The role of information and communication technologies and logistics organization in the economic performance of Sicilian fruit and vegetable enterpr…

2013

Through a direct survey conducted on a sample of firms operating in the Sicilian fruit and vegetable sector, the present study provides an empirical evidence on the degree of diffusion of ICTs as well as on relationships with the regional distribution system. To pursue this goal, a multiple regression analysis model was implemented to identify which factors affect more the economic results of fruit and vegetable enterprises. The main results of the analysis indicate that firms using specific software for accounting, warehousing, payment and sales orders and contracts, are more likely to obtain higher economic performances under the “coeteris paribus” condition, as well as firms which are eq…

The economic impact of audit failures

2022

This paper examines the economic consequences associated with an audit failure in the field of statutory auditing services, by analyzing changes in the audit firm’s market share around the time of the investigation process undertaken by the Spanish Public Oversight Board. We explore the variations in audit market share by applying the difference in differences method to a treatment group of 70 sanctioned audit firms and a matched control group of 70 non-sanctioned audit firms. The period of analysis covers the years from 1999 to 2015. Our results show that the sanctioned audit firms suffered a significant decrease in their relative number of clients. Moreover, this measure of market share d…

A Basic Program for Calculating Scale Values Using Four Unidimensional Scaling Methods in Random Subsamples

1993

This MS BASIC program calculates and stores for further analysis scale values obtained from random subsamples using four unidimensional scaling methods: Dunn-Rankin's variance stable rank sums, Thurstone's case V (paired comparisons), Thurstone-Chave's IAI, and Green's successive categories.

Does the Pension System’s Income Statement Really Matter? A Proposal for An NDC Scheme with Disability and Minimum Pension Benefits

2019

This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark (TSPS, 2019), we extend the “Swedish” actuarial balance developed by Perez-Salamero et al. (2017) by adding an income statement which fully explains the reasons behind the changes in the system’s solvency by type of benefit. In line with the reference model, assets and liabilities are measured at present value at each reporting date, and changes in present value are reported in each period as income or expenses and are included on the income statement.…

Dynamic routing-and-inventory problems: a review

1998

The paper presents a review of the available literature on a class of problems denoted as dynamic routing-and-inventory (DRAI) problems. They are characterized by the simultaneous relevance of routing and of inventory issues in a dynamic environment, within the framework of distribution logistics. A classification scheme is first proposed for these problems. Then the results obtained in this area are summarized. Finally, the papers available in the literature are clustered and discussed according to the proposed scheme.

A “Swedish” actuarial balance for a notional defined contribution pension scheme with disability and minimum pension benefits

2017

This article proposes a “Swedish” type actuarial balance sheet (ABS) for a notional defined contribution (NDC) scheme with disability and minimum pension benefits. The proposed ABS splits the pension system in two parts: the pure NDC part and the redistributive part, which includes the assets and liabilities originating from non-contributory rights. The article contains a numerical example that sheds light on the real applicability of our proposal. The model has practical implications that could be of interest to policy-makers, given that it integrates actuarial and social aspects of public pensions and discloses the real cost of redistribution through minimum pensions.

Accounting Education for Accounting Educators Evidence from Italy – The Case of SISSIS/TFA (2002-2013)*

2013

Abstract This paper aims to highlight the education-training during the early twenty-first century, for future teachers of Economia aziendale (“Economic concern”), in Palermo (Sicily, Italy), in a special training school. In Italy, the business disciplines, unitarily, are studied generally under the name of Economia aziendale, within which, however, the part of Accounting (Ragioneria in Italian) has always played a dominant role. Compared to the usual studies in Accounting Education, this research presents some peculiarities worthy of note. The perspective used is the critical thinking in education.