Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Management Practices and Allocation of Employment: Evidence from Finnish Manufacturing
2020
We analyse variation in the management practices across countries and across regions within a country. For cross-country comparisons we use the Finnish Management and Organizational Practices Survey (FMOP) to calculate a management score for Finnish manufacturing that is compared to corresponding measures obtained from similar data in the US and Germany. Scores measured by unweighted averages of the establishments in these countries show that Finland is only slightly behind the US and on par with those of Germany. With the FMOP data, we then perform an Olley-Pakes decomposition of the management score using a moment-based estimation procedure. Our decomposition shows no statistically signif…
ARCHITECTURE ORGANISATIONNELLE ET POLITIQUE D'INVESTISSEMENT : UNE ILLUSTRATION A TRAVERS UNE DOUBLE METHODOLOGIE EMPIRIQUE
2002
International audience; Cette recherche a pour but de tenter d'expliquer le comportement des firmes en matière d'investissement. Pour cela, elle met en évidence le rôle de l'architecture organisationnelle (répartition de l'autorité et contrôles associés) en tant que facteur explicatif de l'efficacité de la gestion des investissements. Nous testons la plausibilité de ce modèle à travers une double méthodologie reposant à la fois sur une étude qualitative et quantitative.
Changes and Challenges Facing the Audit Profession in Latvia
2014
Abstract The history of certified auditing and audit services in the Latvian market has now existed for twenty years. It is not a long period of time when compared to other countries and the history of the audit profession. However, during these twenty years the audit profession in Latvia has experienced dynamic development along with a positive trend in the Latvian audit market. The main purpose of this paper is to describe the audit profession in Latvia and assess the expected impact of changes on the audit market by evaluating audit quality management, mainly focusing on the situation since Latvia's accession to the EU, with particular reference to the problems related to the development…
Theory and regulation of liquidity risk management in banking
2016
Liquidity risk is now more important than it used to be in the past. The financial crisis has emphasised the importance of liquidity risk to the functioning of banking and financial system. The paper presents a theoretical and regulatory investigation of two types of liquidity risk: funding liquidity risk and market liquidity risk. The paper analyses the different approaches to measure the impact of funding and market liquidity risk in the economics and management of banks. The paper provides also an analysis of the organisational implications of the asset and liability management perspective of liquidity risk. Liquidity risk does not need to be covered by equity but by an adequate volume o…
Grāmatvedības politikas izpēte Biedrībā “Latvijas Samariešu apvienība”
2018
Maģistra darba mērķis ir balstoties uz sabiedrisko organizāciju grāmatvedības politikas teorētisko aspektu izpēti, konstatēt grāmatvedības politikas nepilnības biedrībā “Latvijas Samariešu apvienība” un izstrādāt priekšlikumus to risināšanai. Maģistra darba izstrādes gaitā autore konstatējusi virkni problēmu, kas saistītas ar regulējošiem normatīvajiem aktiem, kas nosaka grāmatvedības kārtošanu biedrībās, kā arī nepilnības Biedrības “Latvijas Samariešu apvienība” grāmatvedības politikā. Pētījuma rezultātā ir izstrādāti priekšlikumi normatīvo aktu uzlabošanai un Biedrības “Latvijas Samariešu apvienība” grāmatvedības politikas pilnveidošanai. Atslēgvārdi: biedrības grāmatvedība, grāmatvedības…
Doping and Moral Disapprovals
2020
This paper explores variance in how people morally disapprove wrongs related to doping. The variance may pertain to what type of moral disapproval a person uses or to what they disapprove of. Our exploration is both conceptual and empirical. Conceptually, we distinguish between four types of moral disapprovals that we call blame, judging blameworthy, condemnation and sadness. We elaborate these four moral phenomena through a conceptual scheme that we call the matrix of moral disapprovals. The matrix is the central conceptual innovation of our paper. It depicts how the four moral disapprovals relate to each other and characterises their typical instances. In the empirical part of the paper, …
Management Accounting Chapter 4 Slides
2019
Gestión de contabilidad: punto de equilibrio Management Accounting: break-even-point
<p>A Country Pandemic Risk Exposure Measurement Model</p>
2020
Purpose: The purpose of this study is to develop a Pandemic Risk Exposure Measurement (PREM) model to determine the factors that affect a country’s prospective vulnerability to a pandemic risk exposure also considering the current COVID-19 pandemic Methods: To develop the model, drew up an inventory of possible factor variables that might expose a country’s vulnerability to a pandemic such as COVID-19 This model was based on the analysis of existing literature and consultations with some experts and associa-tions To support the inventory of selected possible factor variables, we have conducted a survey with participants sampled from people working in a risk management environment carrying o…
Knowledge Brokering in an Era of Communication Visibility
2020
This study presents an analysis of the extent to which enterprise social media (ESM) use enhances visibility of content (message transparency) and connections (network translucence) in organizations, and how this affects knowledge brokering. The findings support the theory of communication visibility by demonstrating that ESM use is associated with perceptions of message transparency and network translucence. Furthermore, the findings suggest that employees, regardless of their position within a network, are provided with a vision advantage and thus have the ability to engage in knowledge brokering. Future work needs to examine the impact of network characteristics on these effects. This a…
Direct and indirect knowledge spillovers and industrial productivity
2016
AbstractThis paper analyses the importance of externalities related to the spread of innovation across sectors. Such spillover effects arise from R&D activities and input–output (IO) linkages among sectors in the country. We borrow Spatial Econometrics techniques to make consistent estimates of the impact of these systematic direct and indirect spillovers on sector’s productivity and the possibility of other types of productivity spillovers in the error term. We find that direct spillovers emanating from IO horizontal linkages determine sector’s productivity, while the indirect effects prove to be negligible. Furthermore, the technological intensity of IO linkages and the productive structu…