Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The Last Planner System Style of Planning: Its Basis in Learning Theory
2012
The objective of this article is to contribute to creating a better understanding of the Last Planner System (LPS) - which is associated with Lean Construction - in the light of the learning processes at the basis of knowledge development, and of change and innovation. Founded on a theoretical discussion, three research questions are asked, namely: In what ways can the LPS be expected to alter the learning arenas compared to conventional project management in construction; according to learning theory, what are the main challenges associated with implementing the LPS; and, finally, what kind of learning can be linked to an implemented LPS that functions as intended? The implementation of th…
Insights into food system exposure, coping capacity and adaptive capacity
2017
Purpose The purpose of this paper is to consider the concepts of exposure, coping capacity and adaptive capacity as a multiple structure of vulnerability in order to distinguish and interpret short-term coping responses and long-term strategic responses to food system vulnerability. Design/methodology/approach This paper applies an abductive approach for qualitative analysis of data, which were collected through 18 semi-structured interviews among Finnish food system actors. Findings The findings suggest that coping capacity and adaptive capacity are indeed two different concepts, which both need to be addressed in the examination of food system vulnerability. Public and private food syste…
Temporal ordering of affective states and coping within a naturalistic achievement-related demanding situation.
2017
International audience
Coping and distress in organizations: The role of gender in work stress.
2006
Do individual coping strategies help or harm in the work–family conflict situation? Examining coping as a moderator between work–family conflict and …
2011
Viral tunes:changes in musical behaviours and interest in coronamusic predict socio-emotional coping during COVID-19 lockdown
2021
AbstractBeyond immediate health risks, the COVID-19 pandemic poses a variety of stressors, which may require expensive or unavailable strategies during a pandemic (e.g., therapy, socialising). Here, we asked whether musical engagement is an effective strategy for socio-emotional coping. During the first lockdown period (April–May 2020), we surveyed changes in music listening and making behaviours of over 5000 people, with representative samples from three continents. More than half of respondents reported engaging with music to cope. People experiencing increased negative emotions used music for solitary emotional regulation, whereas people experiencing increased positive emotions used musi…
Fighting the COVID-19 Crisis: Debt Monétisation and EU Recovery Bonds
2020
AbstractThis paper highlights some peculiar characteristics of the economic crisis induced by the spread of COVID-19. It suggests two intertwined policy measures in order to tackle the emergency phase of the crisis and to support the economy in the subsequent recovery phase. The proposed short-term policy measures offer policy responses in the event of a second wave of coronavirus infections in the coming months. In the aftermath of the emergency phase, the current proposal puts forward the implementation of a massive EU-wide recovery plan addressing the long-lasting technological and environmental challenges of these years, which will be financed by European institutions through the issuan…
Corporate governance and performance: An analysis of Italian listed companies
2020
In recent years, both corporate governance and performance management have been subjected to considerable changes. In this dynamic context, it is interesting to study the evolution of the relationship between performance and governance. Does governance still affect performance? The purpose of this paper is to verify the presence and intensity (extent) of the relationship between corporate governance and performance in Italian listed companies by using both accounting and non-accounting performance measures. The purpose of this paper is to investigate the effects of prior firm performance on board composition and governance structure of some companies listed on the Italian stock exchange, an…
Opacity of young businesses: Evidence from rating disagreements
2008
Abstract A conventional wisdom in the contemporary corporate finance literature argues that small and medium-sized enterprises (SMEs) are informationally opaque. We use data from two credit information companies and in particular their disagreements over the creditworthiness of SMEs to study the empirical relevance of this often invoked assumption. Our panel data analysis shows that once unobserved firm-effects are controlled for, the disagreements (i.e., rating splits) are inversely related to the age of firms. We are not able to document such a robust relationship between the disagreements and the size of firms. This finding holds a lesson for empirical corporate finance researchers who n…
Variation on the theme 'In Search of New Foundations for Corporate Finance and Corporate Governance'
2003
Our purpose is to explore an alternative way to give new foundations to the theory of corporate finance and governance. The definition we give of corporate finance considers capital-budgeting as central. The shortcomings of the contract theory of the firm result in proposing new foundations to corporate finance based on the knowledge-based theories of the firm. Lastly, we explore the consequences of these new foundations. It leads to give new explanations of the role of external equity financing, financial debt and especially of internal financing, and to re-examine the corporate governance and financial evaluation questions.