Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Credit risk transmission in the European banking sector: the case of the subprime and Eurozone debt crises
2014
El objetivo del presente trabajo es analizar en profundidad la transmisión del riesgo de crédito, aproximado por los CDS spreads, en el sector bancario europeo durante el periodo 2006-2012, intentando dar respuesta a diversas cuestiones: (i) ¿existe evidencia de transmisión del riesgo de crédito entre las entidades financieras europeas de la Eurozona y las que no pertenecen a dicha zona?, (ii) ¿es esta transmisión bidireccional o unidireccional?, (iii) concretamente, ¿qué países han liderado dicha transmisión?, y (iv) ¿cómo se ha visto afectada dicha transmisión con las recientes crisis financieras? Los resultados indican un cambio significativo en la transmisión del riesgo de crédito con e…
The concept of Value beyond Economics – Social and Economic Roots for CSR
2014
Book cover Dimensional Corporate Governance pp 141–149Cite as The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility Massimo Costa & Patrizia Torrecchia Chapter First Online: 08 June 2017 720 Accesses Part of the CSR, Sustainability, Ethics & Governance book series (CSEG) Abstract This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.
The origin of the auditor’s income and audit quality : the Spanish case
2022
Estudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y mayor especialización exista en dicha actividad, el auditor firmante adoptará una postura más conservadora en la emisión de su informe. Utilizando la materialidad cuantitativa como subrogado de la calidad, se examina el efecto que los honorarios por otros servicios distintos a los de auditoría y el peso de los socios firmantes en la firma tienen sobre la cifra de materialidad. Partiendo de la materialidad real utilizada en cada uno de los encargos com…
Building a model of corporate social responsibility in the old industrial region(in the case of Upper Silesia): a sociological perspective
2009
PurposeCorporate social responsibility (CSR) is one of the most crucial phenomena of global capitalism at the beginning of the twenty‐first century. For this reason it is emphasized by many companies (especially transnational corporations and multinational companies) and in the European Union and its policy. The main purpose of this paper is to analyze how CSR exists in a transitional country and region – the Upper Silesian Industrial District and the Rybnik Coalmine Area in Southern Poland.Design/methodology/approachA qualitative and quantitative methodology was used to summarize the sociological research among entrepreneurs and businesses located throughout the region.FindingsThis researc…
Evaluación de las tarifas de las pensiones de accidentes de trabajo y enfermedades profesionales (2011-2015)
2017
Este trabajo analiza si las tarifas que se aplican para la determinación del denominado capital coste de pensiones derivadas de los accidentes de trabajo y enfermedades profesionales son las adecuadas. A partir de los datos de la Muestra Continua de Vidas Laborales y de la evolución de la longevidad de la población general en España, se estiman tablas de mortalidad para las contingencias de viudedad e invalidez que, combinadas con los parámetros económicos y financieros apropiados, permiten construir las bases técnicas actuarialmente justas para cada uno de los años objeto de análisis. Los resultados obtenidos sugieren que las tarifas aplicadas en el periodo 2011- 2014 han sido muy superior…
Developing successful cause-related marketing campaigns through social-networks the moderating role of users’ age
2018
This paper joins two streams of literature: caused-related marketing and viral advertising. Three main objectives guide our work: (i) to test whether a transfer of attitudes occurs in a viral cause...
Scope-Oriented Thermoeconomic analysis of energy systems. Part I: Looking for a non-postulated cost accounting for the dissipative devices of a vapou…
2010
Abstract The authors of the main thermoeconomic methodologies developed in the last two decades have recently focused their efforts on the analysis of dissipative devices, i.e. those components whose productive purpose is neither intuitive nor easy to define. Coherent and unanimously accepted cost structures have been identified for dissipative components, while ambiguities still exist as concerns the cost allocation principles to be adopted. Being this aspect evidently cost-influencing, accurate analyses focused on the subjectivity of results are needed. This paper is structured in two parts. In the Part I an in-depth study of some critical issues arising from the thermoeconomic analysis o…
Energy and economic assessment of desiccant cooling systems coupled with single glazed air and hybrid PV/thermal solar collectors for applications in…
2009
Abstract This paper presents a detailed analysis of the energy and economic performance of desiccant cooling systems (DEC) equipped with both single glazed standard air and hybrid photovoltaic/thermal (PV/t) collectors for applications in hot and humid climates. The use of ‘solar cogeneration’ by means of PV/t hybrid collectors enables the simultaneous production of electricity and heat, which can be directly used by desiccant air handling units, thereby making it possible to achieve very energy savings. The present work shows the results of detailed simulations conducted for a set of desiccant cooling systems operating without any heat storage. System performance was investigated through h…
Characterization of chromatographic peaks using the linearly modified Gaussian model. Comparison with the bi-Gaussian and the Foley and Dorsey approa…
2017
To characterize column performance in liquid chromatography, several parameters must be obtained from experimental data. These parameters can be computed through the numerical integration of the net signal to calculate the moments after subtraction of the baseline. This requires the establishment of the peak integration limits. The whole process introduces significant uncertainty. For this reason, several alternative procedures have been proposed to measure the area, mean time and variance, based on the assumption that the chromatographic peak can be described with a mathematical function. This allows the calculation of the peak position and variance making use of the values of the experime…
New approaches based on modified Gaussian models for the prediction of chromatographic peaks
2012
Abstract The description of skewed chromatographic peaks has been discussed extensively and many functions have been proposed. Among these, the Polynomially Modified Gaussian (PMG) models interpret the deviations from ideality as a change in the standard deviation with time. This approach has shown a high accuracy in the fitting to tailing and fronting peaks. However, it has the drawback of the uncontrolled growth of the predicted signal outside the elution region, which departs from the experimental baseline. To solve this problem, the Parabolic-Lorentzian Modified Gaussian (PLMG) model was developed. This combines a parabola that describes the variance change in the peak region, and a Lor…