Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Incorporating intra-annual variability in fisheries abundance data to better capture population dynamics
2022
Abstract To reduce the risk of overexploitation and the ensuing conservation and socio-economic consequences, fisheries management relies on receiving accurate scientific advice from stock assessments. Biomass dynamics models used in stock assessment tend to rely primarily on indices of abundance and commercial landings data. Standard practice for calculating the indices used in these models typically involves taking averages of survey tow data over large, diverse spatial domains. There is a lot of variability in the choice of methodologies used to propagate index uncertainty into the assessment model, many of which require specifying it through expert knowledge or prior distributions. Here…
Body Image Perception in Mexican University Athletes VS Non-Athletes
2014
The objective of this study consisted in determining the differences and similarities among Mexican University students who practice a sport on a regular basis with those who do not do, concerning their body image perception to their actual, ideal, social and body size dissatisfaction. A total sample of 304 male University students, aged 18-29 years participated in this study; 146 of them practice a sport and participate regularly in a tournament or competition. A quantitative approach with a descriptive and transversal survey design was used. All the participants completed the Contour Drawing Rating Scale adapted and computerized by [1]. The results of the one-way multivariate analysis of …
Factors Influencing Accounting Outsourcing Practices among SMEs in Pakistan Context: Transaction Cost Economics (TCE) and Resource-Based Views (RBV) …
2014
Published version of an article from the journal:International Journal of Business and Management. Also available from the publisher:http://dx.doi.org/10.5539/ijbm.v9n7p19 The present study was conducted to identify factors that affect Pakistani manufacturing SMEs decisions to outsource management accounting practices in terms of transaction cost economics (TCE) and resource-based view (RBV). A survey of 302 SMEs was carried out using convenience sampling, a personal interview owners/managers/CFOs located in 9 major cities of Pakistan. Our multiple regression analysis revealed that the frequency of non-routine tasks, asset specificity, opportunism, trust in accountant and competition has a …
Analysis of the Legal and Regulatory Situation of Uncovered Corporate Bond Issuance in the Baltic States: is there a Common Framework Possible?
2021
While the development of the Baltic corporate bond market is based on the uncovered bond segment, the elaboration of the legislative base has a devoted emphasis on the covered bonds. The shift from a country-focused to the pan-Baltic-focused capital market has been publicly acknowledged by the governments (Ministry of Finance of the Republic of Latvia, 2018) and is in line with the ongoing Capital Markets Union initiative of the European Commission (The High Level Forum on the Capital Markets, 2020). Moreover, a pan-Baltic covered bond legal and regulatory framework has been initiated (Ministry of Finance of the Republic of Lithuania, 2019). The strong demand for the corporate bond segment …
The Border Effect in Spain
2005
This paper analyses the border effect in Spain using a unique dataset on intranational trade flows over the period 1995–98. The results indicate that, after controlling for market size and distance, Spanish regions trade around 22 times more with the rest of Spain than they do with OECD countries. Moreover, the size of the Spanish bias is lower in the case of the Spanish regions’ exports than in the case of imports, although the difference is not statistically significant in most cases. Finally, the border effect is not uniform across Spanish regions.
Is the Border Effect an Artefact of Geographical Aggregation?
2011
The existence of a large border effect is considered as one of the main puzzles of international macroeconomics. We show that the border effect is, to a large extent, an artefact of geographic concentration. In order to do so we combine international flows with intra-national flows data characterised by a high geographic grid. At this fine grid, intra-national flows are highly localised and dropping sharply with distance. The use of a small geographical unit of reference to measure intra-national bilateral trade flows allows to estimating correctly the negative impact of distance on shipments. When we use sector disaggregated export flows of 50 Spanish provinces in years 2000 and 2005 split…
Building Brand Equity via Product Quality
2007
Abstract A practical approach is proposed to building brand equity via product quality. It identifies the relevant marketing activities and determines the extent to which these activities contribute to brand equity. Specifically, the proposed brand equity model relates marketing activities to brand equity. This indicates a practical way to assess the importance and adequacy of a company's daily operation in contributing to its brand equity. The importance-efficiency mix further provides management with feasible suggestions on adjusting their marketing activities. Then, based on an importance-efficiency matrix, company resources can be adjusted to enhance brand equity. An empirical study wit…