Search results for "ACCOUNTING"
showing 10 items of 1961 documents
An appraisal of the fit of a cognitive behavioural model of headache in University students
2018
The aim of this study was to evaluate the fit of a cognitive behavioural model of headache in the population of University students, from Córdoba,Argentina. The direct and indirect contributions to pain intensity of control beliefs, beliefs and thoughts about pain and coping strategies weredetermined, as were the direct contributions of pain behaviours and disability. The sample was comprised of 382 students of both genders fromseveral Universities. Multiple instruments were administered to measure the variables proposed in the cognitive behavioural model of headachefollowed by a descriptive and exploratory analysis of the data. Structural equation modelling was used and revealed an accepta…
A Research Project about Communism in Romanian Countryside: Ploughmen’s Front Propaganda (1944-1953)
2013
The Ploughmen Front represented the strongest and the oldest “comrade” of the Communist Party from Romania, with a major role in the countryside communization. In general, the studies dedicated to Romania communization focused on institutionalization of the regime, liquidation of democratic order, repression, anticommunist resistance and less on the transformations undergone by the Romanian countryside. The only important issue was the agriculture collectivization. Our project takes into consideration a new approach, which is the research of the way communism became popular in the rural areas, which meant 80% of the Romanian population, how the popularity of the historical parties was dislo…
Bayesian reanalysis of a quantitative trait locus accounting for multiple environments by scaling in broilers1
2006
A Bayesian method was developed to handle QTL analyses of multiple experimental data of outbred populations with heterogeneity of variance between sexes for all random effects. The method employed a scaled reduced animal model with random polygenic and QTL allelic effects. A parsimonious model specification was applied by choosing assumptions regarding the covariance structure to limit the number of parameters to estimate. Markov chain Monte Carlo algorithms were applied to obtain marginal posterior densities. Simulation demonstrated that joint analysis of multiple environments is more powerful than separate single trait analyses of each environment. Measurements on broiler BW obtained from…
Factores contextuales implicados en la elección del sistema de información interno
2015
El objetivo del presente trabajo es identificar los factores contextuales que potencialmente influyen o están implicados en la elección y eficiencia del sistema de información interno. La investigación planteada obedece a un estudio explicativo. Se centra en un solo sector económico, debido a que permite acotar los efectos derivados de las condiciones de mercado, del ciclo económico y de la tecnología de producción. El sector elegido ha sido el hotelero. Se concluye que el rendimiento de una organización depende del acoplamiento entre la estrategia, la estructura y el sistema de información interno implantado en la organización.
Yield and efficiency of the financial organizations of social economy in Spain
2009
Las entidades financieras de la Economía Social en España (cajas de ahorros, cooperativas de crédito y secciones de crédito de cooperativas), a la vez que mantienen su carácter social diferenciador, necesitan mejorar sus niveles de eficiencia. El objetivo principal es realizar un análisis comparativo de la rentabilidad y la eficiencia de estas entidades, atendiendo a diversos indicadores, durante el período 2002-2007. La metodología ha consistido en la realización de un estudio empírico basado en el tratamiento estadístico de sus estados contables, a través de las estadísticas oficiales del Banco de España y los resultados obtenidos de un trabajo de campo mediante cuestionario. El análisis …
What hampers green product innovation: the effect of experience
2019
Based on representative firm-level survey data for Austria, Germany, and Switzerland, this study systematically analyzes the relevance and drivers of barriers to green product innovation using the example of green energy technologies. “Low willingness to pay”, “high development costs”, “high commercial uncertainty”, and “lack of favorable political framework” are identified as the most important barriers. Moreover, we find that the firms’ innovation experience is an important driver of the level of green innovation barriers. Green innovation barriers are more accentuated for firms with green innovation activity than for firms with no green innovation activity. However, experience from diffe…
Analysis of Social Media Impact on Opportunity Recognition. A Social Networks and Entrepreneurial Alertness Mixed Approach
2020
This paper investigates the effects of social media on entrepreneurial opportunity recognition. Combining the internal and external approaches of opportunity recognition, the study analyzes how social media influences the entrepreneurs in discovering new entrepreneurial opportunities. Structural equation modeling was used in this study, using the variance-based partial least squares (PLS)&ndash
Consumers’ Willingness to Pay for Agri-Food Products Delivered with Electric Vehicles in the Short Supply Chains
2022
This study aims at investigating the consumers’ willingness to pay (WTP) for agri-food products delivered in the farmers markets with electric vehicles (EVs). The empirical analysis has been carried out by administering an online questionnaire to 273 consumers within a hypothetical context. A multiple price list has been provided in order to measure the price premium for 1 kg of oranges transported by EVs comparing with the ones transported by traditional vehicles. A Tobit regression model has been used for the data analysis in order to identify the most influential factors affecting the consumers’ WTP. Results suggest that consumers’ WTP is mainly influenced by environmental attitudes, kn…
Conventional Theory’s Relevance: Evidence from Japan
2019
Abstract The formidable surge in the volume of international trade after 1960 stimulated surveys designed to ascertain to what degree the commercial flows among nations reflected the structure of their economies, in other words, how tight was the correlation between international exchanges and the specific attributes of participating nations. In fact, scholars were keen to test the relevance of the conventional Heckscher-Ohlin theory, that is, to what extent did nations’ exports reflect their endowment with factors of production, more specifically, whether their exports used their abundant factors intensively. I try to show that, although most of the tests reached their purpose in that they…
The experience of risk in families: conceptualisations and implications for transformative consumer research
2014
International audience; Families represent an important context for understanding and addressing the various forms of risk experienced by consumers. This article defines and discusses the concept of risk as it applies to the familial unit, with a particular focus on the liminal transitions that occur within families and the resiliency required for families to identify and adopt effective coping strategies to manage these transitions. A framework is proposed that offers researchers an approach for applying concepts related to family risk to various consumption-related problems and issues. This framework constitutes a starting point that can be developed and expanded to facilitate a deeper un…