Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Overcoming Barriers to Transnational Organizing Through Identity Work : Finnish-Estonian Trade Union Cooperation
2018
This article analyses a project by Finnish and Estonian unions to adopt ‘organizing model’ strategies through establishing the transnational ‘Baltic Organising Academy’. Initially aimed at Estonian workplaces, successful campaigns inspired Finnish unions to copy the model in Finland. This cooperation was originally motivated by labour market interdependence between the two countries, and the failure of past social-partnership oriented union strategies in Estonia. The willingness of Finnish and Estonian unions to commit resources to transnational cooperation around an ‘organizing model’ marks a dramatic departure from the unions’ previous strategies. This change was accomplished by transnati…
Trade And Environment: A Historical Perspective
2015
Abstract The relation between international trade and environmental and social issues has deep historical roots, having been manifest ever since the first industrial revolution. Ironically, the expansion of industrial activities marked, besides the exit from economic backwardness, the commencement of an inexorable war of men against nature. Concomitantly industrialization laid the groundwork for an explosive increase in international trade, which made the latter responsible for increasing environment degradation and social rights infringement. The removal of trade barriers in the first decades after the Second World War as well as the subsequent regulation induced by globalization rendered …
Multi-criteria optimization in industry
2022
Inequality of Spanish household expenditure for the 2006-2016 period- are we converging?
2019
The depth and persistence of the Great Recession that started in 2008 had a considerable impact on income distribution and inequality. Therefore, studies of living standards and evolution of income inequality are trend topics nowadays. Our goal was to estimate the impact of the economic crises on household expenditure and the trends and evolution of regional inequality. We applied our analysis to the Spanish case based on Household Budget Survey data from Instituto Nacional de Estadística (INE, the National Statistics Institute) and the period of eleven years between 2006 and 2016. A model that showed good results in modelling income was the biparametric gamma model, which is further very u…
The closer¿ the unsafer: may the lack of safe distance be a silent contributor to the burden of traffic crashes in Spain?
2020
Not keeping an adequate safe distance is one of the elements that are directly related to traffic accidents. The main objective of this research was to identify the aspects that modulate the safe distance-accidents relation. Specifically, the frequency and reasons why drivers do not keep the safe distance, the perception of drivers regarding the probability of penalty, the penalties imposed and their severity, and the drivers’ opinion on the effectiveness of such penalties in order to change this behavior. A questionnaire was administrated to a sample of 1,100 Spanish drivers having any kind of driving license. The results showed that only the 5,6% of drivers always or sometimes do not keep…
Dangerous relationships : biases in freshwater bioassessment based on observed to expected ratios
2018
Copyright by the Ecological Society of America The ecological assessment of freshwaters is currently primarily based on biological communities and the reference condition approach (RCA). In the RCA, the communities in streams and lakes disturbed by humans are compared with communities in reference conditions with no or minimal anthropogenic influence. The currently favored rationale is using selected community metrics for which the expected values (E) for each site are typically estimated from environmental variables using a predictive model based on the reference data. The proportional differences between the observed values (O) and E are then derived, and the decision rules for status ass…
New Challenges of Economic and Business Development – 2017: Digital Economy : Abstracts of Reports (9th International Scientific Conference; May 18-2…
2017
New Challenges of Economic and Business Development – 2017: Digital Economy : PROCEEDINGS ( (9th International Scientific Conference; 18-20/05/2017, …
2017
Dynamics of Creating a New Role for Business Controllers
2015
This paper explores management accountants’ role change in a multinational corporation. The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of agency and enables the theorization of institutional changes. According to our findings, projects on new cost accounting techniques and modern information technology (ERP) serve as critical momenta in the early stages of institutional entrepreneurship that drive changes in institutionalized professional roles. The aspiring controller must creatively combine multiple resources and interests in order to attract other actors for collective action. This paper contributes to account…