Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Geographical cues: evidences from New and Old World countries' wine consumers
2020
PurposeThis systematic review aims to investigate how geographical cues affect wine consumers' behaviors, with reference to the New and Old Worlds, and accordingly, how are recent consumption patterns and new consumer profiles modifying roles of geographical cues?Design/methodology/approachThis work employed a systematic literature review methodology on the extant literature published from 2009 to 2019.FindingsResults, summarized in a conceptual framework, emphasize five thematic areas on how geographical cues should be considered for future research and for new marketing strategies to capture consumers of New and Old World wines. Consumers' wine knowledge, socio-ethno-demographic factors, …
Impacto del desempeño de los estudiantes en una metodología de evaluación continua en Moodle en el examen final
2017
Este trabajo examina la diferente evolución del rendimiento de los estudiantes en cuestionarios online y su impacto en la calificación final. Esta innovadora técnica se ha utilizado en un grupo de un curso introductorio de contabilidad financiera con 8 cuestionarios online (uno por unidad temática) a través de la plataforma Moodle. Empleando el análisis cluster, identificamos diferentes grupos de evolución del rendimiento. La evidencia obtenida sugiere que en uno de estos grupos una evolución favorable del rendimiento en los test online puede conducir a un exceso de confianza, con el posterior efecto negativo en la nota del examen final. La investigación futura con más variables y muestras …
Experiencia sobre la utilización de un mix de metodologías docentes en la educación universitaria de la contabilidad
2012
En este trabajo se analiza la introducción de nuevas metodologías docentes a título experimental en un curso de contabilidad financiera. Las nuevas técnicas empleadas en clase han sido de varios tipos: mapas conceptuales, crucigramas, técnica del "puzzle" o aprendizaje cooperativo y test on-line, entre otras. Concretamente, se analiza la mejora en el rendimiento de los estudiantes mediante la comparación con resultados de otros años. Así mismo, se estudia el grado de satisfacción de los estudiantes con las nuevas herramientas docentes empleadas. Se analiza si mejora el nivel de motivación por una mayor comprensión de los contenidos, por un mayor número de horas de estudio a lo largo del per…
Organizational Learning Capability and Job Satisfaction: an Empirical Assessment in the Ceramic Tile Industry
2009
Organizational learning capability has been considered an essential issue of an organization's effectiveness and potential to innovate and grow. Although its positive effects on organizations and employees are generally assumed, there is no empirical evidence of its positive association with employee attitudes such as job satisfaction. This paper aims to investigate the relationship between organizational learning capability and job satisfaction through the questionnaire responses of 157 employees from eight companies in the Spanish ceramic tile industry. Results suggest that organizational learning capability and job satisfaction are strongly linked.
Moderating influence of organizational justice on the relationship between job insecurity and its outcomes: A multilevel analysis
2010
A great amount of research has illustrated the evident prevalence of job insecurity in working life and its harmful outcomes for employees and organizations. Some authors have identified factors that can reduce this negative influence. However, up until now, most of these factors have only been studied at an individual level, without taking into account the fact that contextual conditions can play a moderating role in organizations. Following this perspective, this article analyses the moderator role of organizational justice and organizational justice climate in the relationship between job insecurity and its outcomes. The study was carried out with a sample of 942 employees from 47 Spanis…
LR-NIMBUS : an interactive algorithm for uncertain multiobjective optimization with lightly robust efficient solutions
2022
In this paper, we develop an interactive algorithm to support a decision maker to find a most preferred lightly robust efficient solution when solving uncertain multiobjective optimization problems. It extends the interactive NIMBUS method. The main idea underlying the designed algorithm, called LR-NIMBUS, is to ask the decision maker for a most acceptable (typical) scenario, find an efficient solution for this scenario satisfying the decision maker, and then apply the derived efficient solution to generate a lightly robust efficient solution. The preferences of the decision maker are incorporated through classifying the objective functions. A lightly robust efficient solution is generated …
Optimistic NAUTILUS navigator for multiobjective optimization with costly function evaluations
2022
AbstractWe introduce novel concepts to solve multiobjective optimization problems involving (computationally) expensive function evaluations and propose a new interactive method called O-NAUTILUS. It combines ideas of trade-off free search and navigation (where a decision maker sees changes in objective function values in real time) and extends the NAUTILUS Navigator method to surrogate-assisted optimization. Importantly, it utilizes uncertainty quantification from surrogate models like Kriging or properties like Lipschitz continuity to approximate a so-called optimistic Pareto optimal set. This enables the decision maker to search in unexplored parts of the Pareto optimal set and requires …
Internal Public Audit in the Financial Crisis Context
2013
Abstract The financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility. In this paper we have presented the role and objectives of internal audit, the organization and activity of internal audit in local government in Romania, the outsourced system and how it helped in preventing and/or managing the economic downturn.
Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
2018
[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…
Orchestrating 21st century learning in higher education: A perspective on student voice
2016
For universities to meet the 21st-century learning needs of today's students, it is important they allow students to take an active role in developing pedagogy and sharing their perspective. This paper introduces design-based research aiming to develop a pedagogic approach to support technology-enhanced learning practices at the university level with the focus on teacher orchestration of learning activities and student voice. Drawing from the perspectives of teachers and students who participated in a course focused on learning and 21st-century competencies, four main elements indicating student voice and technology-enhanced pedagogy are presented: increased interaction among university com…