Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Global trends in a fragile context : public–nonpublic collaboration, service delivery and social innovation
2020
PurposeThis study aims to enhance the understanding of the nature of collaboration between public and nonpublic actors in delivering social services and achieving social innovation in a fragile context, with an emphasis on the role of civil society organisations (CSOs). The paper focuses on Bosnia and Herzegovina, a Southeastern European country which has faced a turbulent post-conflict transition and experienced challenges in its social welfare policy and practice.Design/methodology/approachThis study uses institutional theory, particularly new institutionalism and institutional networking, as a lens through which to understand public and nonpublic collaboration and social innovation withi…
A Proposal for an Automatic Stabilizer in Social Justice
2019
Abstract Generally, social justice has two sides which are intercorrelated and inter-dependend: a) constitutive social justice (for example, the so called commutative social justice); b) regulative social justice (for example, the so called distributive social justice). The paper approaches the regulative social justice, more exactly, an automatic mechanism to get it. To this end, an automatic stabilizer to provide distributive social justice, according to the Rawlsian principle of difference. Such an automatic stabilizer is grounded on the wealth, more precise, on the share of the wealth which is not invested in order to benefit to the more disadvantaged class of the society. Paper does no…
Incrementally Assessing Cluster Tendencies with a~Maximum Variance Cluster Algorithm
2003
A straightforward and efficient way to discover clustering tendencies in data using a recently proposed Maximum Variance Clustering algorithm is proposed. The approach shares the benefits of the plain clustering algorithm with regard to other approaches for clustering. Experiments using both synthetic and real data have been performed in order to evaluate the differences between the proposed methodology and the plain use of the Maximum Variance algorithm. According to the results obtained, the proposal constitutes an efficient and accurate alternative.
Co-operative wineries: Temporal solution or efficient firms? The Spanish case during late Francoism, 1970–1981
2015
Part of economic theory has regarded co-operative firms as useful tools for dealing with market failures during periods of economic contraction, but also as suffering severe efficiency problems during periods of growth. The main aim of this article is to test this hypothesis in the case of Spanish co-operative wineries during the years of late Francoism. In order to do this, the balance sheets of 75 co-operative firms from the 1970s have been subject to financial-ratio analyses. The main conclusion is that these firms were inefficient due to their excessive financial debt. The Spanish Francoist government promoted their creation and granted financial aid – for their value as social and econ…
Learning processes in user training
2010
While the maturing research literature on training has generated increasingly sophisticated and more comprehensive theoretical models, the actual process through which users learn to use a system remains a relatively neglected area. The extant literature that has paid attention to processes have conceptualized these as structures and examined them through variance studies. In this paper, we address this knowledge gap by advancing hermeneutics as a lens to depict the process through which users come to learn about the system. We explain the hermeneutic process, situate it in a training context and illustrate our conceptualization by interpreting a specific training program at a large organiz…
Older adult psychopathology: international comparisons of self-reports, collateral reports, and cross-informant agreement
2020
ABSTRACTObjectives:To conduct international comparisons of self-reports, collateral reports, and cross-informant agreement regarding older adult psychopathology.Participants:We compared self-ratings of problems (e.g. I cry a lot) and personal strengths (e.g. I like to help others) for 10,686 adults aged 60–102 years from 19 societies and collateral ratings for 7,065 of these adults from 12 societies.Measurements:Data were obtained via the Older Adult Self-Report (OASR) and the Older Adult Behavior Checklist (OABCL; Achenbach et al., 2004).Results:Cronbach’s alphas were .76 (OASR) and .80 (OABCL) averaged across societies. Across societies, 27 of the 30 problem items with the highest mean ra…
Assessing the Enlargement and Deepening of the European Union
2008
This paper estimates a theoreticallymotivated gravity model to examine the effect of the European Union (EU) on trade and whet her the order of entry has affected the trade performance of member countries. Additionally, we analyse the impact of the diffe rent phases of EU integration on trade. The results show that both original countries and successive enlargements boost intra-b loc trade. Moreover, the results suggest that the deepening in the integration process has led to more trade creation among members. Finally, only the latter ph ase of the European integration process (the single currency) has increased trade with non-members.
Looking over the channel: The balance of media coverage about the “refugee crisis” in Germany and the UK
2022
Abstract This study compares the balance of newspaper and television news coverage about migration in two countries that were differently affected by the so-called “refugee crisis” in 2015 in terms of the geopolitical involvement and numbers of migrants being admitted. Based on a broad consensus among political elites, Germany left its borders open and received about one million migrants mainly from Syria during 2015. In contrast, the conservative British government was heavily attacked by oppositional parties for closing Britain’s borders and, thus, restricting immigration. These different initial situations led to remarkable differences between the news coverage in both countries. In line…
Syntactic Variance and Priming Effects in Translation
2016
The present work investigates the relationship between syntactic variation and priming in translation. It is based on the claim that languages share a common cognitive network of neural activity. When the source and target languages are solicited in a translation context, this shared network can lead to facilitation effects, so-called priming effects. We suggest that priming is a default setting in translation, a special case of language use where source and target languages are constantly co-activated. Such priming effects are not restricted to lexical elements, but do also occur on the syntactic level. We tested these hypotheses with translation data from the TPR database, more specifical…
Hard currency indebtedness of the developed socialist countries
1985
In recent years the problems of the indebtedness of the communist countries have been driven somewhat into the background by the high foreign indebtedness of many developing countries and the attention attracted by the balance of payments crises in Brazil and Mexico. Yet there are many indications that the need for the socialist debtor nations to adjust their balance of payments policy has not lessened but, to a large extent, simply been deferred. It is therefore not unlikely that the 1980s will witness a new need to solve the problems of those nations and their creditors in the West.