Search results for "ACCOUNTING"
showing 10 items of 1961 documents
THE SCOPE OF DUE DILIGENCE IN CROSS-BORDER ACQUISITIONS IN CENTRAL AND EASTERN EUROPE
2015
Cross-border acquisitions play an important role in the corporate strategic development and international expansion. The paper summarizes the results of the dissertation, which intends to establish vital link between research and practice, deeply exploring the risk assessment methods and the scope of due diligence audit in the pre-acquisition phase. The central hypothesis of the comprehensive model stated that thorough due diligence in the pre-acquisition phase is necessary to make successful cross-border acquisition. The empirical evidence has been drawn on data sample of acquisitions made by automotive firms in cross-border acquisitions in the Central and Eastern Europe. The main results …
A fast and efficient picking algorithm for earthquake early warning application based on the variance piecewise constant models
2020
An earthquake warning system, or earthquake early warning system, is a system of accelerometers, seismometers, communication, computers, and alarms that is devised for notifying adjoining regions of a substantial earthquake while it is in progress. This is not the same as earthquake prediction, which is currently incapable of producing decisive event warnings. The implementation of efficient and computationally simple picking algorithm is necessary for this purpose, as well as automatic picking of seismic phases for seismic surveillance and routine earthquake location for fast hypocenter determination. In this paper a method for picking based on the detection of signals changes in variance …
What Do We Know About the Second Moment of Financial Markets?
2021
Recent research shows that the vast majority of scientific studies published in leading finance journals fails scientific replication (Hou, Xue, and Zhang, 2020; Harvey, Liu, and Zhu; 2016). This study argues that p-hacking, publication pressure and the selection bias from leading finance journals are perhaps not the underlying root cause for this issue. We show that standard methodologies often used in finance research are inevitably sample-specific due to the very nature of financial markets. While the consensus of earlier research postulates a rejection of the time-honored Levy hypothesis, our results strongly indicate that the variance of variance does not exist in any of the financial …
Self-assessment application and learning in organizations: A special reference to the ontological dimension
2003
Quality management self-assessment is a powerful tool for management continuous improvement, and it may foster the process of learning in the organization. In this paper, we identify some links between self-assessment and learning. From the analysis of the learning processes at the three ontological levels--individual, group and organizational--and taking the contributions of Crossan et al. (1999) and Kim (1993) as a reference point, we propose a model of organizational learning. This model explicitly recognizes the importance of group level as a link between individual and organizational levels, and it can be employed in order to analyse the effect of self-assessment application at the dif…
A model of quality management self‐assessment: an exploratory research
2005
PurposeContinuous improvement is a primary principle in total quality management. It is applied to all aspects of the organisation including products, processes, and even the management of the firm. In this context, quality management self‐assessment is a useful tool for fostering the continuous improvement of the whole company, comparing its activities and results with an excellence model. However, little is known about the variables and relationships underlying self‐assessment application. This paper tries to shed light on this topic.Design/methodology/approachThe methodology is an exploratory case study. Three Spanish organisations with a broad experience in self‐assessment application a…
TQM Application through Self-Assessment and Learning: Some Experiences from Two EQA Applicants
2006
[This abstract is based on the author's abstract.]The introduction of international quality awards has increased the importance of self-assessment in the implementation of total quality management initiatives. Models underlying these awards stress the p..
Self-assessment: a study of progress in Europe's leading organizations in quality management practices
1996
Reports a European study on the use of quality management self‐assessment. Data have been obtained from 117 organizations who, in general, have some experiences of self‐assessment methods. Among the main findings were the identification of the steps which are considered to be a key influence on the success of the self‐assessment process and what have been the main learning points. Points out that organizations are using self‐assessment mainly to identify strengths and weaknesses and also to facilitate internal and external learning in terms of transfer of best practice and ideas.
Design of a university course quality by Teaching Experiments and Student Feedback (TESF)
2009
Quality of the academic system must be constantly monitored, especially under conditions of growing competition and limited resources. Those who are interested in quality, doing research and teaching on it, should ensure quality of the processes for which they are responsible. Teaching is one of the primary services offered by a university. For it, all fundamental principles of Total Quality Management (TQM) must be valid. In this article the authors propose a methodology for designing the quality of a university course, considered as a basic service of a complex educational system. The methodology is based on the concurrent use of teaching experiments performed by a teacher, and the SERVQU…
Employment contract, job insecurity and employees’ affective well-being: The role of self- and collective efficacy
2018
A large amount of research has focused on job insecurity, but without obtaining consistent results. Some authors have pointed that this variability might be due to the operationalization of job insecurity. Different types of job insecurity can provoke different employee reactions. The aim of this study is to analyse the effect of job insecurity, understood as temporary employment (objective job insecurity) and personal perception (subjective job insecurity), on affective well-being. In addition, the moderator roles of job self-efficacy and collective efficacy are examined in the relationship between job insecurity and employees’ affective well-being. This study was carried out with 1435 emp…
Acquisition of competencies with serious games in the accounting field: an empirical analysis
2018
El actual sistema de educación superior se basa en un aprendizaje activo por parte del estudiante enfocado al desarrollo de competencias genéricas y específicas. En este contexto muchos autores defienden el uso de simulaciones que favorezcan dicho aprendizaje y, los denominados «juegos serios» (serious games [SG]) se adaptan a este reto. Sin embargo, el empuje que cabría esperar por el desarrollo de las nuevas tecnologías y de la llegada de los denominados «nativos digitales» a las aulas no es coherente ni con su grado de implantación ni con la escasa investigación desarrollada sobre la efectividad de su uso. Los objetivos de este estudio son describir una experiencia docente de implantació…