Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The carbon count of 2000 years of rice cultivation.
2013
More than 50% of the world's population feeds on rice. Soils used for rice production are mostly managed under submerged conditions (paddy soils). This management, which favors carbon sequestration, potentially decouples surface from subsurface carbon cycling. The objective of this study was to elucidate the long-term rates of carbon accrual in surface and subsurface soil horizons relative to those of soils under nonpaddy management. We assessed changes in total soil organic as well as of inorganic carbon stocks along a 2000-year chronosequence of soils under paddy and adjacent nonpaddy management in the Yangtze delta, China. The initial organic carbon accumulation phase lasts much longer a…
Cross-Cultural Adaptation and Reliability of the Back Pain and Body Posture Evaluation Instrument (BackPEI) to the Spanish Adolescent Population
2021
The prevalence of back pain (BP) among children and adolescents has increased over recent years. Some authors advocate promoting back-health education in the school setting. It is therefore important to adopt a uniform suite of assessment instruments to measure the various constructs. The present study aimed to perform a cultural adaptation of a validated measurement instrument (BackPEI), beginning with a translation and cultural adaptation phase, followed by a second phase to test reliability using a test-retest design. The translation and cross-cultural adaptation were performed based on the guidelines. Reliability was tested by applying the questionnaire to 224 secondary school students,…
Bitcoin in the Scientific Literature – A Bibliometric Study
2019
Abstract Since 2012, there has been growing interest in bitcoin scientific research from different fields, including computer science and engineering, economics, business and finance, law and regulatory. The purpose of this paper is to evaluate bitcoin literature based on the structures and networks of science, as a first step in the research of this new phenomenon. Analysing the growing scientific literature on bitcoin published between 2012 and 2019, we provided useful insights on academic research in this field regarding publication year, type and category, authors, journals and citations. The source of the 887 documents which support the study was Web of Science Core Collection. Using V…
Cryptocurrencies in the Light of Money Definitions
2020
Purpose: The aim of the article is to attempt to assess the phenomenon of digital currencies through the prism of existing money definitions as well as to determine to what extent the existing definitions of money are able to answer the question whether private decentralized digital currencies are money in the traditional sense or are they a completely new phenomenon that cannot be put in the framework of previous definitions of money. Design/methodology/approach: This study provides a critical literature review of the cryptocurrency’s definitions in comparison to traditional money definition. The literature review was intended to determine whether bitcoin could be treated as money. Finding…
Cryptocurrency Perception Within Countries: A Comparative Analysis
2020
Purpose: The paper explores the differences between countries concerning perception and use of traditional and virtual money. We try to answer the question who uses virtual money for investment and building assets and who uses it just for Internet payments. The background of the analysis are significant changes that have taken place in the virtual money market in recent years in relation to changes in the global financial market. Design/methodology/approach: A pilot study was conducted in Poland, the Russian Federation, and China, which is supposed to be an introduction to the bigger and wider survey. It was conducted within December 2019 and January 2020 with 81 surveyed persons. These wer…
Linking service structural complexity to customer satisfaction
2001
The literature shows a paradox in the understanding of the relationship between structural complexity (defined as the diversity of services offered by an organization) and customer satisfaction. Structural complexity tends to be a popular strategy designed to satisfy different customer needs. However, a negative relationship between structural complexity and customer satisfaction has also been argued. Based on the research on the public versus private distinction, this paper proposes that type of ownership is associated with the paradox mentioned, moderating the relationship between structural complexity and customer satisfaction. The authors tested this hypothesis using a sample of 60 mana…
EFFECTS OF CUSTOMER KNOWLEDGE MANAGEMENT AND CUSTOMER ORIENTATION ON INNOVATION CAPACITY AND MARKETING RESULTS IN SMEs: THE MEDIATING ROLE OF INNOVAT…
2018
Managing customer knowledge is a key of source for SMEs. The principal aim of this paper is to provide empirical evidence on the direct effects of two specific strategic resources: customer orientation and customer knowledge management (CKM), on innovation capacity and marketing results in SMEs. The study also examines the role of innovation orientation as a mediator between customer orientation and CKM. For this purpose, a structural model was proposed and tested through an empirical investigation with variance-based structural equation modeling (PLS) using a sample made up of 210 Spanish SMEs. The findings highlight the relevance of CKM and customer orientation as important strategic res…
Digital Banking in Northern India: The Risks on Customer Satisfaction
2021
The widespread use of digital technologies and the current pandemic (COVID) have fueled the need and call for digital transformation in the banking sector. Although this has various benefits, it is a disruption to the norm to which a bank customer has to become accustomed. This variance means that customers would have to make some changes to their routine. This can constitute risks in terms of maintaining customer satisfaction at previous levels. These risks are associated with customer retention because a service or product needs to be aligned with customer expectations to avoid them switching to other service providers. Moreover, it can also have an effect on reputa- tion. Offering digita…
Ein Ansatz zur Erklärung der Kundenbindung auf Basis der Theorie des geplanten Verhaltens
2005
Traditional customer satisfaction and customer retention models are extended by integrating variables such as perceived action control or social norm. These constructs are suggested by the attitude theory as well as the theory of planned behaviour. The extended model is tested in an empirical study carried out in the movie theatre industry. The model provides an excellent explanation of customer retention, which is the target variable in the study. Implications are derived for satisfaction managers which focus on the social group when approaching a specific customer. Finally, an outline for further theoretical and empirical studies is given as well as some limitations of the proposed model.
An institutional analysis of the implication of the MAS change process for the evolution of SMSC efficiency
2009
El objetivo general de este trabajo es conocer la relación existente entre el proceso de cambio de un Sistema de Contabilidad de Gestión (SCG) en las pequeñas y medianas empresas (PYME) y el éxito que genera dicho cambio. El éxito del cambio del SCG se va a medir a través de dos indicadores. El primer indicador, el éxito interno, medirá la distancia que existe entre las expectativas (qué se esperaba) de las nuevas técnicas de gestión implantadas y las realidades (qué son). El segundo indicador, el éxito externo, medirá la variación en el nivel de eficiencia relativa de la empresa dentro de su sector. La hipótesis básica de este estudio, plantea que el proceso de cambio puede explicar el niv…