Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Updating chromatographic predictions by accounting ageing for single and tandem columns.
2018
The most efficient optimization methodologies in liquid chromatography are based on the modeling and prediction of the chromatographic behavior for each compound in the sample. However, when the column suffers some ageing after the modeling process, predictions may differ significantly from the actual separation. Repeating the modeling is especially troublesome when several columns are involved, as is the case of coupled columns. We propose a shortcut to correct the time and peak profiles in these situations, after evaluating the effects of ageing. The original models are corrected by introducing parameters accounting for column ageing, obtained using the data of a small subset of compounds…
Supervisores bursátiles, gobierno corporativo y cumplimiento de las NIIF: el caso de la CNMV
2015
Las Normas Internacionales de Información Financiera (NIIF), emitidas por el International Accounting Standards Board (IASB) y los US-GAAP, son hoy el referente global en convergencia hacia un estándar global. Las NIIF se utilizan fundamentalmente en los mercados de capitales, si bien carecen de una superestructura que garantice un sistema contable de elevada calidad. La Unión Europea, en su nueva propuesta de reglamento de auditoría para Entidades de Interés Público (EIP), da un gran protagonismo a los supervisores bursátiles como controladores de una adecuada aplicación de estas normas en la confección de los estados financieros. En este contexto, el objetivo que persigue el presente trab…
Change in Newcomers' Supervisor Support and Socialization Outcomes After Organizational Entry
2009
Using a four-wave longitudinal research design and a latent growth modeling approach, we modeled change in newcomers' perceived supervisor support and socialization outcomes (role clarity, work mas...
Closed-loop supply chains: What reverse logistics factors influence performance?
2016
This paper analyses the inventory and order flow dynamics in closed-loop supply chains (CLSCs). In this kind of supply chains the reverse flow of materials entering the system for recycling purposes complicates the way in which inventories should be managed and replenishment policies should be designed. Specifically, we analyse the relationships between some reverse logistics’ factors (remanufacturing lead-time, return rate of recycled products, reverse order policy, and number of supply chain tiers) on the order and inventory variance amplification. We firstly perform a systematic literature review of the related studies. Secondly, by adopting a difference equation math approach and design…
Impact of reverse logistics on supply chain performance
2013
Purpose – The purpose of this paper is to analyse the impact of reverse logistics on order and inventory variance amplification in a single-echelon supply chain (SC) and to propose a new order policy for dampening such amplification. Design/methodology/approach – A general review of the literature on sustainable operations and on the impact of reverse logistics on SC performance provides the foundation for the study. The authors use difference equation math approach for modelling and analysing a closed SC. A proper design of experiment and data collected from the European Union statistics validate the obtained numerical results. Findings – The variability of reverse flow in a closed loop S…
Sustainability and supply chain infrastructure development
2012
PurposeThis study aims to examine logistics infrastructure, trade differences, and environmental and social equity factors, for a set of 89 countries.Design/methodology/approachFollowing recent work which uses secondary data sources for supply chain research at the country‐level, data were obtained from the World Bank and International Monetary Fund databases. Data envelopment analysis (DEA) was used to compute country‐level efficiencies and ANOVA was used to do regional comparisons.FindingsThe analysis shed light on country‐level dimensions of logistics infrastructure and trade performance. It also provided insights regarding environmental (e.g. CO2 emissions) and social equity (e.g. healt…
The modes of supply net management: a capability view
2007
Purpose – The purpose of this paper is to identify the key capabilities required in supply net management.Design/methodology/approach – Uses the Management Capability Framework to break down supply net management into different modes and identify capabilities required in them.Findings – Reveals that the supply activity of companies increasingly takes place in intentionally developed strategic networks called supply nets. These networks pose distinctive challenges for supply chain management. Identifies four diverse but simultaneously extant modes of management in the supply net context, and discusses the key managerial capabilities in each mode.Originality/value – Provides a conceptual fram…
Management dilemmas in innovative supplier networks
2016
This paper focuses on the challenges in managing innovation within supply networks. We present an empirical study on innovation collaboration between a focal company and its supply network of small and medium sized enterprises. By analysing the case from the viewpoints of the focal company, the suppliers and investors we point out three controversial issues in innovation management within the supply network: intellectual property rights, partnering versus competition, and commitment versus independency. Furthermore, we analyse the suppliers' positions with a purchasing portfolio model and present implications for innovation management practices in supply chains. peerReviewed
Sustainability in executive remuneration : A missing link towards more sustainable firms?
2021
This paper contributes by showing simultaneously the interlinked challenges of sustainability-based (based on long-term economic, social and environmental targets) executive remuneration and the problems of transparency in remuneration reporting. Our empirical data, analyzed using qualitative content analysis, consists of the published remuneration statements and sustainability reports of 43 Finnish companies reporting according to the Global Reporting Initiative (GRI) framework. Our results indicate that comprehensive sustainability remuneration is still rare in Finnish large companies: long-term financial targets are implemented at most companies, but social or environmental targets were …
Le groupe Kering ouvre la voie à la comptabilité environnementale
2015
National audience