Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The production and marketing of organic wine in Sicily
2002
This paper aims at a better knowledge of the organic wine sector in Sicily. In the last few years regulations 2078/92 and 2092/91 have had a wide diffusion in the agricultural regional context; a rapid increase of areas and farms justify the attention paid by the European union policies. Two aspects of the sector have been examined: the influence on the implementation of Reg. 2078/92 with regard to diffusion of the organic wine sector in Sicily; and a group of farms in the west of Sicily have been analysed to verify the scenario of organic wine, and the strategy used in the commercialization of organic production. The results show a very interesting framework for organic wine. This is a sec…
Factors affecting consumer preferences for “natural wine”: An exploratory study in the Italian market
2020
PurposeThe aim of this study is to understand which wine quality characteristics, consumers' attitudes and socio-demographic characteristics affect the consumers' willingness to pay (WTP) a premium price for a bottle of natural wine.Design/methodology/approachThe research is experimental and investigated the purchasing intentions of 613 Italian wine consumers within a hypothetical setting. In order to elicit WTP for natural wine, a multiple price list (MPL) in a comparison with one bottle of conventional wine, with an average price of €5 was adopted. To understand which quality attributes of wine affect the consumers' WTP for natural wine, a Tobit regression model was implemented.FindingsTh…
Work stressors and creativity
2013
Work stressors, conflict asymmetries and dissatisfaction with the status quo are all negative factors which workers today are subjected to. Unfortunately, these situations occur more often than companies would want. However, negative results, despite what might be expected, do not always follow in the performances of affected employees. In this paper, through a theoretical review, it is shown under what circumstances these stressors can actually increase creative performance. Additionally, the moderation role carried out by emotional intelligence and job control is analyzed. Conclusions and future research lines are presented.
Reforma jurídico-administrativa, procedimiento electrónico y Administración local: análisis de la incidencia de las recientes transformaciones en las…
2020
Este trabajo aspira a identificar los elementos y rasgos del funcionamiento del procedimiento administrativo español que, en su conformación actual tras las reformas de los últimos años y especialmente tras las reformas de 2015, más han afectado al funcionamiento de las administraciones locales. En concreto, se identificarán aquellos elementos que, a pesar de haberse operado una reforma, son en el fondo manifestación de una clara continuidad con el modelo tradicional y ya consolidado, por un lado, así como, por otro, cuáles son las novedades más importantes efectivamente operadas con la reforma. Adicionalmente, se pretende explicar cómo se relacionan estas transformaciones con otros cambios…
Variances as order parameter and complexity measure for random Boolean networks
2005
Several order parameters have been considered to predict and characterize the transition between ordered and disordered phases in random Boolean networks, such as the Hamming distance between replicas or the stable core, which have been successfully used. In this work, we propose a natural and clear new order parameter: the temporal variance. We compute its value analytically and compare it with the results of numerical experiments. Finally, we propose a complexity measure based on the compromise between temporal and spatial variances. This new order parameter and its related complexity measure can be easily applied to other complex systems.
The Audit of SME’s Informatics Systems
2018
Basically, ERP implies a policy that reflects what it means to think and act for the purpose of economic processes and is therefore considered a strategic management solution. The new business model with process-focused operations increases productivity and meets the economic performance standards. The economic operational stages must be integrated in order to trigger workflows, to control the flow of information, and to create connections between the organization, suppliers, and customers. All this requires organizational changes, technological updates, and, eventually, a new identity for the organization itself. The present paper proposes a specific approach to the procedures needed to pe…
The London Stock Exchange: Strategic Corporate Governance Restructuring After Demutualization
2014
International audience; This study uses the London Stock Exchange (LSE), forced to demutualize due to major changes in its business environment, notably due to increased competition and technological advances, as field experiment to study corporate governance restructuring to adapt to new market conditions. The LSE improved its financial situation after demutualization and is an example of successful corporate governance restructuring. The LSE significantly restructured the composition of its board of directors following demutualization. The number of exchange members on the LSE board decreased after demutualization while the number of independent directors increased, pointing to a more “mo…
The virus and the norm: II -The search for meaning
2022
Déni du travail et tyrannie des normes
2012
Based on the example of two quality processes deployed at the SNCF in the field of the service encounter, the aim of this article is to explore, from a clinical point of view, organizational mechanisms which encourage the denial of work. The norms of services previously defined contributed to the front office agents' denial of work, essentially because the respect of these norms became an ultimate finality. This situation has induced an "annoyed activity" (CLOT, 2009) among the front office agents, owing to the fact that the norms have been perceived as a hindrance to the accomplishment of a high-grade work. In the two previous practical examples, the reality (of work), the real work (in op…
Les enquêtes client mystère : un dispositif de gestion au service des transformations organisationnelles ou comment réorganiser l'entreprise " au nom…
2012
The mystery shopping technique is a tool frequently used by organizations to hit a double target: (1) to seduce/to reassure/ to make the customer regular; (2) to diffuse the customer's voice in the organization and to justify the change. Although a great diffusion of the mystery shopping in private and public organizations, there are few studies on this tool. From the SNCF's example, the author considers the mystery shopping from the foucaldian point of view as a management mechanism in order to support organizational changes and analyses the effects of power induced by this tool.