Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Being active in pregnancy: Theory-based factors associated with physical activity among pregnant women.
2018
ABSTRACTAlthough regular physical activity is recommended for pregnant women, compared to pre-pregnancy, antenatal physical activity often reduces or ceases completely. Drawing from the theory of planned behavior, self-determination theory, and theory on self-control, we aimed to test an integrative model of physical activity in a sample of pregnant women. The current study was conducted in Brisbane, Australia, in 2014–2015 using a prospective-correlational design with a one-week follow-up. Participants (N = 207, Time 1; Meanage = 30.03 years, SDage = 4.49 years) completed an initial survey measuring: intrinsic motivation from the self-determination theory, social cognitive constructs from …
Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia
2008
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…
Social Determinants of Success: Social Media, Corporate Governance and Revenue
2019
This study examined how social media (Twitter and LinkedIn) relates to the operating revenue by investigating the effect of the use of social media by the board of directors. To tackle this question, we analyzed the mediating and moderating relationship of social media on the effect of board size in operating revenue (turnover). We studied the implications of the use of social media by the board members by using structural equation modeling (SEM). The data consisted of a random sample of 100 companies listed on the NASDAQ. The study makes two main contributions. First, it shows interesting differences in the use of social media for the operating revenue. Our results suggest that while Twitt…
A bibliometric analysis of cultural heritage research in the humanities: The Web of Science as a tool of knowledge management
2023
AbstractSubstantial research on the topic of cultural heritage has been conducted over the past two decades. At the same time, the overall output volume of journals and citation metrics have become important parameters in assessing and ranking researchers’ performance. Even though the scholarly interest in cultural heritage has recently increased world-wide, a comprehensive analysis of the publication output volume and its correlation to the shift in the cultural heritage regime starting in 2003 is still lacking. The article aims to understand the role of Web of Science (WOS) as a tool of knowledge management in academia by drawing on the scholarly output volume, the patterns displayed by t…
No-Till Soil Organic Carbon Sequestration Patterns as Affected by Climate and Soil Erosion in the Arable Land of Mediterranean Europe
2022
No-tillage (NT) has been considered an agronomic tool to sequester soil organic carbon (SOC) and match the 4p1000 initiative requirements of conservative soil management. Recently, some doubts have emerged about the NT effect on SOC sequestration, often because observations and experimental data vary widely depending on climate and geographic characteristics. Therefore, a suitable SOC accounting method is needed that considers climate and morphology interactions. In this study, the yearly ratio between SOC in NT and conventional tillage (CT) (RRNT/CT) collected in a previous study for flat (96 samples) and sloping (44 samples) paired sites was used to map the overestimation of SOC sequestra…
Stakeholder salience for small businesses : a social proximity perspective
2017
This paper advances stakeholder salience theory from the viewpoint of small businesses. It is argued that the stakeholder salience process for small businesses is influenced by their local embeddedness, captured by the idea of social proximity, and characterised by multiple relationships that the owner-manager and stakeholders share beyond the business context. It is further stated that the ethics of care is a valuable ethical lens through which to understand social proximity in small businesses. The contribution of the study conceptualises how the perceived social proximity between local stakeholders and small business owner-managers influences managerial considerations of the legitimacy, …
Responsabilité sociale des organisations sportives professionnelles.
2011
La valeur partenariale : vers une mesure opérationnelle.
2007
L’objectif de cet article est de proposer une mesure operationnelle de la valeur partenariale. Cette mesure est illustree par une application a un certain nombre de firmes europeennes du secteur automobile. Cette application met en evidence l’interet de la demarche pour construire un diagnostic financier permettant de mieux mettre en relation la conception contractuelle de la firme et l’approche strategique.
Información y Transparencia Pública: instrumentos de control para la toma de decisiones en la gestión de las universidades federales brasileñas
2016
Esta tesis doctoral está centrada en el e-government (gobierno electrónico) especialmente en lo que respecta a cuestiones relacionadas con la transparencia pública y divulgación de información contable en internet en las universidades públicas brasileñas. Para llevar a cabo este trabajo, se han elaborado tres artículos científicos relacionados entre ellos, lo que ha permitido avanzar en la investigación de cada trabajo, aprovechando los hallazgos de cada uno de ellos para llegar al resultado final. Los trabajos que integran esta tesis doctoral analizan qué información divulgan las universidades públicas en internet, qué factores determinan el grado de divulgación revelado, y cómo los gestor…
Istota budżetu gminy w gospodarce komunalnej i mieszkaniowej
2016
The municipality independently manages the finances. The plan of incomes and expenses the municipality passed a by law for a period of one calendar year. The draft budget is developing management based on the budget law and the guidelines of the municipal council, the municipal council adopts while. The revenues of local government units are public funds collected by these units from individuals, legal persons and entities without legal personality, as well as funds received from the state budget in the form of subsidies and grants for the implementation of specific tasks. However, the revenue received is not always sufficient to meet all the needs of the residents. Municipal authorities ha…