Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Has the Push for Equal Gender Representation Changed the Role of Women on German Supervisory Boards?
2017
In Germany, an intensive public debate about increasing female participation in leadership positions started in 2009 and proceeded until the beginning of 2015, when the German parliament enacted a board gender quota. In that period, the share of women on supervisory boards for 111 German publicly listed and fully codetermined companies (i.e. those which are affected by the quota law) more than doubled from 10.6 percent in 2009 to 22.6 percent in 2015. In 2016, the first year when the law was effective, the female share increased again by 4.5 percentage points. Using a hand-collected dataset, we investigate whether the rise in female board representation was accompanied by a change in gender…
Gender diversity and governance: Analysis of Italian listed companies
2020
In recent years, many countries have adopted different legislative and self-regulatory initiatives to be able to tackle the problem of the underrepresentation of women on boards. Also, Italy with Law No. 120/2011 introduced the gender issue adopting the normative that 1/3 of the elected members would be women. In this job, a primary aim was to study over the period 2016/2018 the impact of female presence on boards of 50 companies listed on the Italian Stock Exchange. In depth, our results confirm that Italian Law has produced significant effects on the composition of the corporate board. The result of our study shows that women positively influence corporate performance, this is perfectly i…
Content-Based Approach in Exploring the Cognitive Structure of Values
2012
This article discusses the content-based approach in examination of values. In the content-based approach, human thinking in different contexts is set at the focal point, and attention is devoted to those cognitive processes through which mental representations are constructed. The information contents of mental representations play a decisive role in understanding human behavior. By applying content-based analysis to an examination of the conceptual contents of human values, it is possible to reach a deeper understanding of the cognitive structure which lies as the motivational foundation of actions. In this article, it is argued that different informational contents of values explain vari…
Talking with racists: insights from discourse and communication studies on the containment of far-right movements
2022
AbstractThe rise of the far right is threatening the antifascist consensus that helped rebuild Europe and the world following World War II. Discourse studies have done much to further the understanding of the success as well as the fallacies of the discourses of far-right movements and have provided the means by which to comprehend right-wing communicative strategies. However, it has also been said that the reactions of the democratic majority and the mainstream media have contributed—mainly involuntarily—to the success of right-wing politics. The role of the reactions of society, the democratic majority and the mainstream media in trying to counter right-wing discourses is widely underexpl…
Reconceptualizing academic dishonesty as a struggle for intersubjective recognition: a new theoretical model
2022
AbstractRenewed interest in academic dishonesty (AD) has occurred as a result of the changes to society and higher education during the COVID-19 pandemic. Despite a broad body of research investigating why and how students engage in intentional violations of principles of academic integrity, the causes of these behaviors remain uncertain. In order to fully address the overarching issue of why students engage in academically dishonest practices, social philosophy can be invoked. This article reviews the current research on AD in higher education, and then seeks to develop a new theoretical understanding based on Axel Honneth’s (1995) Theory of Recognition, positing that it is not a moral def…
La venta adaptable y la orientación al mercado en el contexto de la venta personal
2001
El trabajo pretende analizar la relacion entre dos conceptos desarrollados en el ambito del marketing durante los ultimos anos bajo el prisma del vendedor industrial; por un lado, la venta adaptable y, por otro, la orientacion al mercado. Para tal fin, se efectua un acercamiento teorico a ambos conceptos, planteando la relacion teorica que puede existir. Posteriormente, se desarrolla una investigacion de naturaleza exploratoria centrada en un sector especifico con el objetivo ultimo de proporcionar cierta evidencia empirica a las conclusiones teoricas. Palabras clave : Venta adaptable. Orientacion al mercado. Vendedor industrial. Sector proveedor del mueble.
Factores determinantes del valor utilitarista en las aplicaciones móviles del sector moda
2020
<p>El presente trabajo de investigación analiza los factores determinantes del valor utilitarista percibido en una aplicación de comercio móvil de productos de moda. Se propone y contrasta empíricamente un modelo de relaciones que analiza el impacto de las creencias ante la tecnología, las características del mensaje recibido a través de alertas y el marketing de permiso de las alertas (irritación y control percibido). El contraste de hipótesis realizado a partir de una muestra de 340 clientes reales en España, que compran productos de moda a través del móvil, evidencia que el valor utilitarista viene determinado por la utilidad percibida, el valor informativo de las alertas y el uso …
Relative risk estimation of dengue disease at small spatial scale
2017
Abstract Background Dengue is a high incidence arboviral disease in tropical countries around the world. Colombia is an endemic country due to the favourable environmental conditions for vector survival and spread. Dengue surveillance in Colombia is based in passive notification of cases, supporting monitoring, prediction, risk factor identification and intervention measures. Even though the surveillance network works adequately, disease mapping techniques currently developed and employed for many health problems are not widely applied. We select the Colombian city of Bucaramanga to apply Bayesian areal disease mapping models, testing the challenges and difficulties of the approach. Methods…
La importancia de los factores internos y externos en el éxito empresarial
2021
El aumento de la productividad de una determinada economía requiere mejoras en la productividad de sus empresas, lo que se traduce en un mayor éxito empresarial. Cabe señalar que una empresa encaminada hacia el éxito es más productiva. El objetivo del trabajo es analizar cómo influyen los factores internos y los externos a la empresa en su productividad laboral. En este trabajo, se aporta evidencia que permite reconocer la importancia de la calidad de la gestión empresarial, por un lado, y de los factores relacionados con el funcionamiento de los mercados e instituciones, por otro, en la determinación de la productividad de las empresas. Los resultados evidencian que las prácticas de gestió…
Leadership and Market Orientation: Its Impact on University Teacher Job Satisfaction
2014
El presente trabajo pretende analizar la relacion entre los tipos de liderazgo y la orientacion al mercado en el ambito universitario asi como la repercusion de esta relacion en la satisfaccion en el trabajo del docente universitario, en un pais en desarrollo. Para ello se ha seleccionado el Centro de Estudios Superior del Estado de Sonora (Mexico), contando con una muestra de 219 docentes universitarios. Los resultados muestran que los tipos de liderazgo instrumental y compasivo, tienen una relacion directa y positiva con la orientacion al mercado; pero no asi el liderazgo participativo que, aunque tiene una relacion positiva, no es significativa. Ademas, se confirma que existe una relacio…