Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Geography of production and incomes ?
2018
The idea that a difference exists between territories supported by the creation of wealth and others more focused on their spending was put forward by Laurent DAVEZIES. This author suggests a noticeableopposition between a geography of production and a geography of incomes. If the underlying transfers of income between these territories are supposed to ensure territorial and social cohesion, they would be a burden likely to decrease the efficiency of the most productive territories. It is therefore necessary, he says, to stop « incantations on the theme of territorial cohesion » and to condemn « discriminating policies in favor of territories creating growth ». However, these analyzes suffe…
Exergoeconomics as a Cost-Accounting Method in Thermal Grids with the Presence of Renewable Energy Producers
2022
Thermal grids are efficient, reliable, and sustainable technologies for satisfying the thermal demands of buildings. The capability to operate at a low temperature allows not only for the integration of heat produced by renewable energy sources but also for the storage of surplus electricity from the grid via “power to heat” technologies. Besides, in the future, heat consumers are expected to behave increasingly as “prosumers”, supplying in some periods heat produced by renewable energy plants on site. In this scenario, it is important to propose a method for the cost allocation among producers connected to the grid. In this regard, this paper proposes Exergoeconomic…
Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique
2005
The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to th…
Self-regulatory efficacy and sources of efficacy in elementary school pupils: Self-regulatory experiences in a population sample and pupils with atte…
2019
In this study, we examined self-regulatory efficacy and sources of self-efficacy (mastery experiences, vicarious experiences, social persuasion and physiological/emotional states) and the relationships between self-efficacy and its sources among elementary school pupils. Two groups were compared: a population sample (PS, N = 1284) and pupils with difficulties in attention and executive functions (AED, N = 61). Data gathered from self-report questionnaires indicated that pupils in the PS group had more positive efficacy beliefs and mastery experiences and fewer negative physiological/emotional states than the AED group. Analyses showed strong connections between sources and self-regulatory e…
Firms’ distance to the European productivity frontier
2022
AbstractIn this article we explore the factors contributing to reduce the distance of laggard firms to the European frontier, focusing on institutional factors. To characterize Total Factor Productivity frontier firms within industries for the European Union we use firm level data from AMADEUS for the period 2003–2014. Our findings provide evidence on the importance of governance quality and easiness in getting credit in explaining the distance of laggard firms to the European productivity frontier. We also find that other factors at the country level -tertiary education, R&D stock, and trade openness- and at the firm level -size, age, and capital-intensity- influence the distance of la…
The Need to Approach the Management of the Tourist Destination by the Central and Local Public Authorities in Romania
2017
Abstract In the medium and long term, priorities in the development of tourism aim to develop a complex tourist offer, making the most of the natural and anthropogenic resources existing in connection with the preservation of the environment and the heritage. On the long run, it will contribute to raising the living standards of the population, especially social categories with lower chances of reintegration into the labour market (people made redundant in industry, elderly people etc.). Implementation of the strategy at regional level must be achieved through an active partnership between Romanian public authorities, economic agents and private investors, with the involvement of the federa…
El uso de órdenes con volumen oculto en el Sistema de Interconexión Bursátil Español
2008
ResumenMuchos mercados dirigidos por órdenes permiten a sus participantes introducir órdenes límite en las que no se revela el tamaño completo de la orden. En este artículo, se describe la utilización de este tipo de órdenes en el mercado español de acciones. Se muestra que una de cada cinco transacciones realizadas en el mercado español implica la detección de volumen oculto. La contribución del volumen oculto al proceso de negociación es más importante entre las acciones menos líquidas, y durante períodos de elevado riesgo de exposición de las órdenes limite. Además, se muestra que los usuarios de este tipo de órdenes se comportan como cazadores de tendencias y siguen un comportamiento im…
Social accounting and its contribution to society
2013
With the development of the society and its economic system, a need has emerged to develop accounting as well. The increasing role of social accounting, which keeps records of for-profit, non-profit, and governmental organisations, is associated with the complexity of the environment in which businesses and organisations are operating and presenting reports about their social, ethical, and environmental aspects. Organisations are subject to greater transparency, and many stakeholders are interested in and concerned about the performance of organisations within the context that is not reflected, to a satisfactory extent, in traditional accounting. Traditional accounting ensures reporting to …
New Marketing Tendencies in the Romanian Wine Industry
2020
Abstract In the last decade or so, the Romanian wine industry has changed and developed greatly, by the increase of wine producers, especially the niche producers, alongside the traditional, big, producers. The paper aims to understand the new tendencies in the field of marketing, that occur on the wine industry of Romania, as well as the changes that take place in the minds and lives of the consumers in the context of the online world, combined with new trends and technologies that can be used by the consumers. Secondly, the paper represents a secondary data analysis of the International and Romanian Wine Industry, in terms of production and consumption, we also presented a short profile o…
The associations of quantitative/qualitative job insecurity and well-being: The role of self-esteem.
2019
Job insecurity is recognized as one of the most prominent job stressors for employees. Despite decades of research, the concurrent examination of both quantitative (i.e. perceived threat of job loss) and qualitative (i.e., perceived threat of losing some job features) job insecurity and the analysis of their different relationships with well-being at work have received relatively scarce attention. This study examined a moderated mediation model of the relationship between quantitative job insecurity and well-being at work. In doing so, the focus was on the mediating effects of qualitative job insecurity and the moderating effects of self-esteem in the abovementioned relationships. Drawing f…