Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Family related variables effect on later educational outcome: a further geospatial analysis on TIMSS 2015 Finland
2020
AbstractFamily-related factors, like parent’s educational level, their values and expectations have a significant impact on child’s early skills and later educational outcomes. Further, parents provide their child, alongside with other learning environments, a broad mathematical and early literacy input. This study investigates the relationship between family-related socio-economic and other factors like, parental education, amount of books at home, parental attitudes towards mathematics and science, parental perception of child’s early skills and student’s later academic achievement. This is studied in the light of the Finnish data collected for Trends in International Mathematics and Scie…
Verbal counting skill predicts later math performance and difficulties in middle school
2019
This study examined the role of verbal counting skill as an early predictor of math performance and difficulties (at or below −1.5 standard deviation in basic math skills) in middle school. The role of fourth-grade level arithmetical skills (i.e., calculation fluency, multi-digit arithmetic i.e. procedural calculation, and word problem solving) as mediators was also investigated. The participants included 207 children in central Finland who were studied from kindergarten to the seventh grade. Path modeling showed that verbal counting in kindergarten is a strong predictor for basic math performance in seventh grade, explaining even 52% of the variance in these skills after controlling for th…
Change, Resistance to Change and Organizational Cynicism
2016
Abstract Over the past decades, the focus of the scientists has shifted towards the area of organizational change. The concept has been approached from several perspectives and studied by numerous disciplines and refers to a shift or transformation of an organization, of several components of the organization or of the processes that lie within. Being in an environment characterized by competitiveness and complexity, organizations are under a constant need of change, of progress, while the aim of each change is to improve the aspects that make this happen. The dynamics of the labour force market has contributed to the creation of an environment in which organizations are permanently facing …
ACCOUNTING OUTSOURCING IN MICRO AND SMALL ENTITIES – OPPORTUNITIES AND THREATS = OUTSOURCING RACHUNKOWOŚCI W MIKRO- I MAŁYCH PODMIOTACH – SZANSE I ZA…
2019
W dobie przemian społeczno-gospodarczych, silnej konkurencji, a także zmieniających się przepisów prawnych utrzymanie się na rynku i efektywne funkcjonowanie mikro- i małych podmiotów możliwe jest dzięki delegowaniu świadczenia usług w dziedzinie rachunkowości na zewnątrz wysoko wyspecjalizowanym jednostkom. Celem artykułu jest zaprezentowanie roli outsourcingu rachunkowości w aspekcie potrzeb informacyjnych użytkowników podmiotów małych i mikro funkcjonujących na globalnym rynku, jak również wskazanie na ich szanse i zagrożenia w świetle wyników przeprowadzonych badań. Jako metodami badawczymi posłużono się studiami literatury przedmiotu, przeglądem aktów prawnych, metodą ankietową oraz wn…
Management Accounting Chapter 3 Slides
2019
Gestion de contabilidad: materiales y mano de obra y gastos generales Management Accounting: Materials & Labor & Overheads
Quality of service and dynamic scheduling for traffic engineering in next generation networks
2007
Nykyisin Internet-operaattorit tuottavat palveluja, jotka ovat sidoksissa verkon suorituskykyyn. Palvelut tunnistetaan niihin liittyvien parametrien mukaan, jotka jaottelevat pakettiliikenteen verkon solmujen kautta. Näitä parametreja kutsutaan palvelun laaduksi (QoS). Tulevaisuudessa tietoliikenneverkoissa aikakriittinen liikenne, kuten ääntä (IP-puhelut, VoIP) ja videokuvaa sisältävä liikenne tulee lisääntymään. Palvelun laatua tarvitaan takaamaan aikakriittisten liikenteiden toiminta tietoverkoissa.Menetelmät, jotka perustuvat pakettien merkitsemiseen, ovat yksinkertaisia ja skaalautuvia. Jonotusmenettelyjä käytetään takaamaan erityyppisten liikenteiden palvelun laatu. Palvelun laadun tu…
EMU and Trade Revisited: Long-Run Evidence Using Gravity Equations
2013
In this paper, we present evidence of the long-run effect of the euro on trade for the twelve initial EMU countries for the period 1967–2008 from a double perspective. First, we pool all the bilateral combinations of trade flows among the EMU countries in a panel cointegration gravity specification. Second, we estimate a gravity equation for each of the EMU members vis-a-vis the other eleven partners. We apply panel cointegration techniques based on factor models that account for cross-dependence and structural breaks. Whereas the joint gravity equation provides evidence on the aggregate effect of the euro on intra-European trade, by isolating the individual countries, we assess which of th…
Precio no monetario percibido en alojamientos e-peer-to-peer. La perspectiva de los huéspedes de Airbnb
2021
[EN] Price is considered as a key variable in predicting buying behavior. However, few studies have focused on how non-monetary price is affected and can affect other components of the consumer endogenous variables. This paper seeks (1) to analyze the effects of antecedents of behavioural price (past experience, the benefits and risks of peer to peer accommodation services) on the guest perceived price, and (2) to determine the effect of this price and past experience on guest intentions. With a sample of 136 Airbnb guests and the use of SEM, results show that past experience, financial risk, and time risk influence the non-monetary perceived price. This price and past experience affect gue…
Technological and Economic Factors Determining ICT Level : Evidence from Rural Micro-Businesses in Democratic Republic of Congo
2018
The Democratic Republic of Congo (DRC) is the 11th largest country in the world although wars have devastated the economics of the country. In this vast but poor area, there are a lot of small businesses, particularly in agriculture. Therefore, focusing on small enterprises and their use of Information and Communication Technologies (ICT) can be a key issue in enhancing the nation's infrastructure, communications, social relations and economy. This research aims at increasing our understanding of these issues together by analysing the effects of ICT in micro‐level businesses in a developing country. The research focused on the rural neighbourhood of Ngandanjike in the area of Mbujimayi in s…
Environmental Accounting in Colombia from the Perspective of Sustainable Development
2019
Resumen: A partir del interés por identificar los problemas y las perspectivas por las que la academia contable colombiana ha transitado en el campo de la contabilidad ambiental, el presente trabajo pro -pone realizar una revisión literaria conducente a una reflexión sobre las vertientes con las cuales se ha trabajado el tema en Colombia. Para tal efecto, se analizaron 56 textos identificados en 10 revistas colombianas de investigación contable, que fueron publicados en el periodo de 1996 a 2015. Esta revisión se erige a la luz de algunas consideraciones sobre el medio ambiente, la crisis ambiental y el desarrollo sostenible -en sus vertientes fuerte y débil-, que sirven para comprender el …