Search results for "ACCOUNTING"

Validez de la información financiera en los procesos de insolvencia. Un estudio de la pequeña empresa española

2013

ResumenEn este trabajo nos proponemos un doble objetivo. Por un lado planteamos la posibilidad de que la presente crisis haya afectado de forma desigual a la motivación por la que las empresas fracasan, y por otra parte, como segundo objetivo, pretendemos contrastar la validez de ciertos modelos de predicción en un contexto de fuerte variación provocado por la crisis económica actual.Para ello, inicialmente someteremos la información de 2 muestras de datos financieros de pequeñas empresas a diversas pruebas estadísticas que pongan de manifiesto la variación de la información contable en 2 escenarios: uno de inexistencia de crisis y otro ante la situación de crisis financiera actual. Después…

Les études supérieures, un actif de valeur ?

2018

This article deals with the current student funding policy in England. This policy is founded on the continuing development of fees, grants, and loans. The article analyzes the ideas that fuel this type of policy and its state -regulated public accounting. It illustrates the emergence and development of a form of public management and commodification of state assets

The Application of Accounting Methodology of Radar Charts to Analyze the Sector of Sawmilling and Planning of Wood of Austria

2015

The accounting methodology of radar charts (AMRCh) explains the behavior of companies through average periods of maturation of management activity on short term. These variables represented on each one of axes of radar chart allow measure the activity of companies, applying the cosine and sine theorems of plane geometry. The analysis of activity is for each one of areas represented on a radar chart through by non-slanted indicators. This study shows that frontier effect carry out companies to adopt a sectorial management to maintain their activity. This manuscript presents the basic theory of AMRCh, firstly. Secondly, the study analyzes the management of industrial sector, which carries the…

Green and good? The investment performance of US environmental mutual funds

2011

Increased concern for the environment has increased the number of investment opportunities in mutual funds specialized in promoting responsible environmental attitudes. This article examines the performance and risk sensitivities of US green mutual funds vis-a-vis their conventional peers. We also analyze and compare this performance relative to other socially responsible investing (SRI) mutual funds. In order to implement this analysis, we apply a CAPM-based methodology and find that in the 1987–2009 period, environ- mental funds had lower performance than conventional funds with similar characteristics. However, if we focus on a more recent period (2001–2009), green funds achieved adjuste…

Opening the black box of accounting for Greenhouse Gas Emissions: The different views of institutional bodies and firms

2018

Abstract This paper highlights the current accounting approaches to greenhouse gas (GHG) emissions. In particular, it explores and critically discusses the treatment of emission rights (ER) under carbon trading schemes from two distinct angles. On the one hand, it reviews the domestic solutions adopted by accounting bodies and, on the other, it examines current practices followed by firms in the European Energy Exchange (EEX). Regarding the former group, there are substantial differences, which would suggest some potential difficulties in finding a common solution for the future. Not surprisingly, there is still a diversity of approaches with regard to how firms report ER. Although the most…

Unifying prospective and retrospective interval-time estimation: A fading-Gaussian activation-based model of interval-timing

2014

International audience; Hass and Hermann (2012) have shown that only variance-based processes will lead to the scalar growth of error that is characteristic of human time judgments. Secondly, a major meta-review of over one hundred studies (Block et al., 2010) reveals a striking interaction between the way in which temporal judgments are queried and cognitive load on participants’ judgments of interval duration. For retrospective time judgments, estimates under high cognitive load are longer than under low cognitive load. For prospective judgments, the reverse pattern holds, with increased cognitive load leading to shorter estimates. We describe GAMIT, a Gaussian spreading-activation model,…

Paid Care in Australia: Politics, Profits, Practices

2011

Career counselling for women managers at mid‐career

2008

PurposeThis paper aims to provide a framework for career counselling designed particularly to support the career development of mid‐career women managers. This approach is referred to as an autobiographical approach to career counselling. The practical application of the approach is described.Design/methodology/approachThe autobiographical approach draws upon social constructionism and narrativity. It was developed and applied together with 22 women managers. Various methods were used as narration tools.FindingsAt mid‐career, women managers are often in a transition process in their career. They can be expected to benefit from counselling that focuses on their long work experience and from …

The spouse of the female manager: role and influence on the woman's career

2009

PurposeThis paper aims to examine the role of the spouse, specifically the husband, for the woman manager's career by focusing on the gender role construction between spouses, and the relationship of these roles to the woman's career.Design/methodology/approachThe topic was investigated within a Finnish context by analyzing the narratives of 29 female managers. A common feature among the women was their managerial position and extensive work experience. All the women had or had had one or more spouses in the course of their careers, and all but one were mothers, mostly of teenage or adult children.FindingsA typology distinguishing five types of spouses was constructed: determining, supporti…

Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?

2021

Abstract This study contributes to the current climate debate by shedding some light on the driving forces of the disclosure and management of carbon emissions in the context of developed and developing economies. Our findings show that the probability of not reporting total carbon emissions is significantly higher in companies located in a developing than in a developed economy. In addition, the company's sustainability profile (the sustainability report, its assurance and the existence of a Corporate Social Responsibility (CSR) committee), gender diversity policies and other corporate variables (especially size), significantly increase the probability of disclosing total carbon emissions,…