Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Interpretation of the Russian accounting information
2001
Study Regarding the Effects of Demographic Transition on Labor Market and Public Pension System in Central and Eastern Europe
2020
Abstract Population and the quality of labor force are the “strengths” features’ that ensure socio-economic development of a country. The last decades can be characterized as a transitional period, in which countries of European Union and especially the countries of Central and Eastern Europe are facing a demographic decline. Reduced birth rate, ageing and migration are factors’ which create a lot of pressure, both on labor market and public pension systems, items correlated with the population structure. In this paper we have presented the demographic situation and the size of migration in five countries of Central and Eastern Europe. The direct linkage between population structure, labor …
L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…
2013
With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.
Imperfections in Our Future
2018
Abstract Our future is polarized and unpredictable and means progress as this regards the evolution of technology that may bring about the union between man and machine as far as the present technological environment is enlarging. But, until then we have to face imperfections that are synonymous with the problems that affect humanity: aggression against some states, conflicts that need to be settled, discrepancy between the rich and the poor, the positive and negative influences of the internet, CO2 emissions in developed countries, redirecting towards markets with lower risk potential, even the battle with death. And, unfortunately we have the alienation of the modern man in a breakable wo…
The upcoming rise of SMEs in cross-border public procurement: is it a matter of networking capabilities?.
2022
La participación de las SME en licitaciones públicas es un tema recurrente en la literatura académica reciente, sin embargo, se ha prestado poca atención a la participación de las PYME en licitaciones internacionales o transfronterizas. Las SME que quieren participar en una licitación pública internacional debe superar barreras internas y externas que difcultan la tarea y minimizan las posibilidades de que le sea concedida la licitación. En este contexto, las capacidades dinámicas son fundamentales para que las PYME puedan enfrentarse y resolver dichas barreras en el contexto internacional. Especialmente son las capacidades de establecer redes las que pueden hacer que las PYME aumenten su d…
Global Perspective on Marital Satisfaction
2020
Across the world, millions of couples get married each year. One of the strongest predictors of whether partners will remain in their relationship is their reported satisfaction. Marital satisfaction is commonly found to be a key predictor of both individual and relational well-being. Despite its importance in predicting relationship longevity, there are relatively few empirical research studies examining predictors of marital satisfaction outside of a Western context. To address this gap in the literature and complete the existing knowledge about global predictors of marital satisfaction, we used an open-access database of self-reported assessments of self-reported marital satisfaction wit…
Diagnóstico económico-financiero de la empresa cooperativa. Un estudio comparado de los años 2004 y 2007
2013
En este trabajo nos proponemos analizar la evolución económico-financiera de las sociedades cooperativas en los últimos años, especialmente los años 2004 y 2007 por considerar que en el primero de ellos las empresas, en general, gozaban de una cierta estabilidad que desaparece con los efectos de la crisis económica, y 2007 como año en el que sus efectos empiezan a ser percibidos globalmente en el tejido empresarial. En primer lugar evaluaremos la importancia de estas empresas en España. A continuación, tomando como referencia los datos financieros de una muestra de empresas de los años 2004 y 2007, realizaremos un análisis estadístico de significatividad de las diferencias en rentabilidad, …
Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
2017
International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…
Drawing the premises for personalized learning : illustrations of management and accounting
2019
This paper reports on a teaching innovation using participant-generated drawings. Experienced managers were asked to produce a drawing to illustrate their work from an accounting perspective. The drawings were then used to make the managerial context of the participants the explicit starting point for personalized executive learning. This study is the first in the sphere of accounting education and research to take drawing seriously as a learning method. The results of the experiment show how drawing can be further used as a tool in management education by facilitating the visualization of the managerial contexts participants work within. peerReviewed
The Low Dimensionality of Development
2020
AbstractThe World Bank routinely publishes over 1500 “World Development Indicators” to track the socioeconomic development at the country level. A range of indices has been proposed to interpret this information. For instance, the “Human Development Index” was designed to specifically capture development in terms of life expectancy, education, and standard of living. However, the general question which independent dimensions are essential to capture all aspects of development still remains open. Using a nonlinear dimensionality reduction approach we aim to extract the core dimensions of development in a highly efficient way. We find that more than 90% of variance in the WDIs can be represen…