Search results for "ACCOUNTING"

Absorptive capacity and its impact on innovation and performance: findings from SEM and fsQCA

2018

Innovation can provide sustainable competitive advantages to service companies that consider the absorption of external knowledge a key strategic issue. Using the four dimensions of absorptive capacity, this study examined the impact of absorptive capacity on innovation in service delivery processes and explored how this innovation influences business performance. Structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) were applied to a sample of 134 companies drawn from the Colombian tourism sector. The results of the SEM indicate that innovation in service delivery processes is positively influenced by two of the four dimensions of absorptive capacity…

The role of trust in cruise passenger behavioral intentions : The moderating effects of the cruise line brand

2014

Purpose– The purpose of this paper is to develop and test a framework to investigate the relationship between perceived value, satisfaction, trust and behavioral intentions and the moderator effect of the cruise line on cruise passengers’ perceptions.Design/methodology/approach– A structural model was developed. In order to verify the hypotheses, a total of 729 cruise passengers were sampled. The study of the data used structural equation models by means of a multi-group analysis.Findings– The results of this study suggest significant paths to increase behavioral intentions: perceived service quality? satisfaction? trust?. In addition, it has been proved that the cruise line moderates the r…

Current Software-as-a-Service Business Models: Evidence from Finland

2012

This paper characterizes the business models of Software-as-a-Service (SaaS) firms based on their value proposition, customer segments, revenue streams, and customer relationship, and analyzes interconnections of these business model elements. The target set of 163 Finnish SaaS and ASP firms was first compared to other software firms and then clustered into four clusters based on indicator data of their business model elements. The comparison reveals that the SaaS and ASP firms have smaller customer and transaction sizes than software firms in general. The resulting classification reveals two different configurations, a pure-play SaaS model and an enterprise SaaS model, and the typical fact…

Integrating natural capital assessment and marine spatial planning: A case study in the Mediterranean sea

2017

Abstract Marine and coastal ecosystems are among the most productive environments in the world and their stocks of natural capital offer a bundle of vital ecosystem services. Anthropogenic pressure seriously threatens health and long-term sustainability of marine environments. For these reasons, integrated approaches capable of combining ecological and socio-economic aspects are needed to achieve nature conservation and sustainability targets. In this study, the value of natural capital of the Egadi Islands Marine Protected Area (EI-MPA) was assessed through a biophysical and trophodynamic environmental accounting model. The emergy value of both autotrophic and heterotrophic natural capital…

Perceptual Social Dimensions of Human - Humanoid Robot Interaction

2013

The present paper aims at a descriptive analysis of the main perceptual and social features of natural conditions of agent interaction, which can be specified by agent in human-humanoid robot interaction. A principled approach to human-robot interaction may be assumed to comply with the natural conditions of agents overt perceptual and social behaviour. To validate our research we used the minimalistic humanoid robot Telenoid. We have conducted human-robot interactions test with people with no prior interaction experience with robot. By administrating our questionnaire to subject after well defined experimental conditions, an analysis of significant variance correlation among dimensions in …

Does More Context Help? Effects of Context Window and Application Source on Retrieval Performance

2021

We study the effect of contextual information obtained from a user’s digital trace on Web search performance. Contextual information is modeled using Dirichlet–Hawkes processes (DHP) and used in augmenting Web search queries. The context is captured by monitoring all naturally occurring user behavior using continuous 24/7 recordings of the screen and associating the context with the queries issued by the users. We report a field study in which 13 participants installed a screen recording and digital activity monitoring system on their laptops for 14 days, resulting in data on all Web search queries and the associated context data. A query augmentation (QAug) model was built to expand the or…

La consulenza tecnica contabile

2017

Lo scritto esamina l'istituto della consulenza tecnica contabile nel processo civile. Questo tipo di consulenza trova specifica disciplina negli artt. 198 -200 c.p.c. e ha ad oggetto documenti che rappresentano, mediante dati numerici, operazioni o rapporti di dare ed avere. Lo scritto illustra le principali questioni in materia di consulenza contabile, che possono presentarsi nel corso del giudizio civile: presupposti per la ammissione, documenti utilizzabili e efficacia probatoria degli accertamenti compiuti dal consulente tecnico, contraddittorio nella formazione della prova.

The 'Contemporary' Thought of Niccolò D'Anastasio through La Scrittura Doppia Ridotta Scienza (1803)

2012

The great waves of accounting thought: an attempt of comparison between English and Italian literature

2020

The following speech has been pronounced at the XV Biennale of the Italian Society for Accounting History on October, 23rd, 2020, as the Introductory intervention of the Congress. The Author was Chairman of the Organizational Committee of the Congress and member of the Scientific Committee. It has the tentative status of scientific paper in order to be improved for a further process of publishing. It concerned the discerning of a number of parallel waves between English and Italian Accounting literature, since the early beginnings and until the advent of the Globalization Era, when standardization has made relatively unrelevant the specific contributions of single national streams of though…

The Court of Auditors in the Kingdom of Sicily

2012

The paper investigates the history of a major Sicilian institution in Accounting: the local Court of Auditors. This began to work in a very early period, the XIII century, under the Swabian dynasty in the most glorious period of the old Kingdom of Sicily, when the modern European state was beginning to take root. The public audit for accounting, after, flew parallel to the events of local parliamentary institutions. The paper then focuses on two main arguments. The former is the history of this court in itself, its rise in power when Sicily evolved in a constitutional monarchy, its life gaced with the baronial biases and arrogance under the weak government of viceroys, and finally its decli…