Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Herbert J. Davenport on Conspicuous Consumption and the Economics of Feminism
2019
This article analyzes Herbert J. Davenport’s discussions of conspicuous consumption and feminism. Even though these (typically) Veblenian topics represent two “episodes” in many respects disconnected with the central body of Davenport’s theoretical interests, the assessment of Davenport’s views on these matters enlarges our knowledge of the development of his thought. Our analysis shows how Davenport can be enrolled among the forerunners of the modern theory of positional goods. Moreover, our article offers some new findings on the impact of Veblen’s ideas on one of his closest students at the Chicago University.
Measuring technical efficiency of Greek red suckler cow breed's farms in Central Macedonia region using a data envelopment analysis model
2022
This study aims to estimate the technical efficiency (TE) of a randomly selected sample of red Greek suckler cow breed farms in the area of Central Macedonia and identify the most technically efficient characteristics of cow-calf operations. Moreover, this work wants to verify the impact of local and European policies in support of the sector on the estimated efficiency. The research investigates the technical efficiency of 64 suckler cow farms by using the data envelopment analysis (DEA) method. Findings reveal that the most efficient farms were larger, with higher gross revenue, and higher cost of fixed capital than non-efficient farms. In addition, the cost of variable capital, which dir…
Theoretical and Empirical Research regarding the Performance of Financial Investment Companies based on Accounting Information
2016
Esta tesis examina el rendimiento de las empresas de inversión financiera y su condicionamiento al riesgo de los instrumentos financieros. La intención y contribución de esta tesis es ofrecer una visión más amplia y coherente de la evaluación del riesgo. En concreto, exploramos el impacto que tiene el riesgo derivado de los instrumentos financieros sobre las empresas de inversión financiera a través de tres modelos específicos. Abordamos esta investigación mediante un análisis de carácter teórico y empírico. En relación al enfoque teórico, mostramos las cuestiones relativas a los instrumentos financieros en el marco internacional en los últimos 30 años. En particular, los conceptos fundamen…
Rezerwy jako instrument kształtowania wyniku finansowego jednostki gospodarczej
2017
W dobie dynamicznych przemian społeczno-gospodarczych, silnej konkurencji, niepewności na rynku rezerwy odgrywają istotną rolę w procesie minimalizowania ryzyka, kreowania stabilnego rozwoju, realizacji kontynuacji działalności jednostki gospodarczej. Celem artykułu jest zaprezentowanie możliwości wykorzystania rezerw jako instrumentu w kształtowaniu wyniku finansowego jednostki gospodarczej. Zmierzając do osiągnięcia celu, omówiono istotę i funkcje rezerw w tworzeniu wyniku i ich uwarunkowania prawne. Wskazano na segmenty wyniku finansowego i rodzaje rezerw przypisanych do kosztów poszczególnych elementów wyniku. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analiz…
Social capital in the international operations of family SMEs
2012
PurposeThe aim of this study is to discuss how social capital is developed in the internationalization process of small and medium‐sized family enterprises (family SMEs).Design/methodology/approachThis paper reports findings from an in‐depth multiple case study with four Finnish manufacturing family SMEs. The data were analyzed through the perspectives of structural holes, network closure, and the interplay between these two mechanisms.FindingsThe material in the paper demonstrated that family entrepreneurs had a large number of structural holes when launching international operations, but also after several years of running international operations. Instead of trying to span structural hol…
Detecting Asset Misappropriation: Forensic Accounting
2021
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset mis…
Análisis del papel mediador de las capacidades de innovacion tecnológica en la relación entre la form’a organizativa flexible y el desempeño organiza…
2010
ResumenEste trabajo examina la relación entre la forma organizativa flexible y el desempeño organizativo tomando como variables mediadoras las capacidades para la innovación tecnológica, basándose para ello en los postulados del Enfoque Basado en Recursos. Esta cuestión de investigación es importante porque nos permite comprender mejor las variables antecedentes de la capacidad de innovación tecnológica relacionadas con el diseño organizativo y sus efectos en el desempeno organizativo. Para el contraste empírico se toma una muestra de 159 empresas industriales españolas y se modeliza un sistema de ecuaciones estructurales mediante la técnica Partial Least Squares (PLS). Los resultados muest…
Pathways Through Peer Assessment: Implementing Peer Assessment in a Lower Secondary Physics Classroom
2020
AbstractPeer assessment has been shown to advance learning, for example, by improving one’s work, but the variance of learning benefits within or between studies has not been explained. The purpose of this case study was to examine what kinds of pathways students have through peer assessment and to study which factors affect them when peer assessment is implemented in the early stage of physics studies in the context of conducting and reporting inquiry. Data sources used include field notes, audio recordings of lessons, student lab reports, written peer feedback, and student interviews. We examined peer assessment from the perspective of individual students and found 3 profiles of peer asse…
L'optimisation fusion - confusion : une synthèse privilégiée du droit et du chiffre
2010
It is not always easy to dissociate, in the settlement problems, tax and accounting, the main thing and the ac cessory. Generally, mergers are in this case, simplified mergers and universal transmissions, too. When professionals want, in this field, to optimize integrated, legal choices - tax - accounting, it is often obliged to treat the problem, without assistanc e. This autonomy look that this subject is at the crossroads of several disciplines and it is necessary to compose, without really opposing them. The field of mergers and confusion is a good synthesis of the link Law - management. The company which wishes to absorb its 100 % subsidiary can choose between simplified fusion and dis…
The Hubris Hypothesis of Corporate Social Irresponsibility: Evidence from the Parmalat Case
2013
In the last decade, various accounting scandals have come about (such as Enron, Global Crossing, Tyco, Worldcom and Parmalat), stimulating the burgeoning debate on the drivers and conditions underlying the emergence of financial frauds.