Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Life-space mobility and active ageing
2019
This chapter highlights research on the concepts of life-space mobility and active ageing. With age, the life-space of older people becomes more restricted and they spend more and more time in or around their home, a situation that increases the risk of social isolation, physical inactivity, and poor quality of life. Optimal mobility is the result of a good balance between the environmental demands and affordances, on the one hand, and the personal resources and capacity of the individual, on the other hand. This chapter describes a new tool developed by the authors and their colleagues to assess active ageing at the level of the individual, rather than at the policy level. This chapter dis…
Entrepreneurial choices depend on trust : Some global evidence
2022
Interpersonal trust and people’s trust in institutions are important components of social capital, which has been shown to have not only innate social value but also diverse direct and indirect positive social and economic impacts. Using data for an economically and globally diverse group of countries, we examine empirically how changes in interpersonal trust and trust in institutions affect entrepreneurship over time. Our findings suggest that (1) enhancing either type of trust leads to more entrepreneurial activity and (2) an increase in interpersonal trust causes a structural change in the composition of the TEA-type entrepreneurship. Increased trust reduces the share of relatively lower…
Measurement of formal harmonization progress:
2002
Abstract As a result of globalization, the accounting profession has become increasingly aware of the need to establish a single set of accounting standards that would be valid in the international arena. Recent events highlight the timeliness of this study, which provides an empirical measurement of International Accounting Standards Committee (IASC) progress throughout its harmonization history. The purpose of this article is twofold: first, a new measure of the advances achieved through formal harmonization and second, to use this methodology to evaluate the IASC achievements all through its standard-setting activity. Our results prove that the IASC has made great progress in regard to t…
Utilizing Multimodal Data Through fsQCA to Explain Engagement in Adaptive Learning
2020
Investigating and explaining the patterns of learners’ engagement in adaptive learning conditions is a core issue towards improving the quality of personalized learning services. This article collects learner data from multiple sources during an adaptive learning activity, and employs a fuzzy set qualitative comparative analysis (fsQCA) approach to shed light to learners’ engagement patterns, with respect to their learning performance. Specifically, this article measures and codes learners’ engagement by fusing and compiling clickstreams (e.g., response time), physiological data (e.g., eye-tracking, electroencephalography, electrodermal activity), and survey data (e.g., goal-orientation) to…
The extended Theory of Planned Behaviour and college grades: the role of cognition and past behaviour in the prediction of students’ academic intenti…
2014
Understanding the underlying processes influencing college students’ academic achievement represents an important goal of educational research. The aim of the present study was to examine the utility of the extended Theory of Planned Behaviour (TPB) and the relative influence of cognitive processes and measures of past behaviour in the prediction of grade intentions and actual grades in the context of higher education. Our results show that perceived behavioural control (PBC), subjective norms (SN) and past grades emerged as significant predictors and were able to explain 41% of the variance in grade intentions, while the influence of cognitive processes (planning and future orientation) wa…
On the role of internationalization of firm-level corporate governance: The case of audit committees
2022
Research Question/IssueMotivated by the agency theory and the findings of linguistic studies, we analyze the association between the internationalization of a firm's audit committee and its corporate governance.Research Findings/InsightsBased on data from 2159 publicly traded European firms from 15 countries for the period 2000–2018, we find that firms with foreign directors on their audit committees are associated with lower financial reporting quality. The association is mitigated by stronger country-level investor protection and a higher similarity among intra-committee languages. We further find that foreign directors on the audit committee are related to stock prices being less informa…
Corporate Governance in Scandinavia
2008
This article addresses the role of formal institutions and informal networks on corporate governance practices. The existing corporate governance literature has mostly examined the formal institutions, such as the effect of legal systems. Our contribution is to consider the effect of informal “small world” characteristics of ownership and board networks. We use the case of Scandinavia (Denmark, Norway and Sweden) to examine these effects. Our empirical results reveal large differences in formal board and ownership structures between the Scandinavian countries, but strong similarities in terms of law enforcement, political stability, government effectiveness, rule of law, control of corrupti…
Improving e-economy by regional governments
2014
Purpose – The purpose of this paper is to analyse and assess a government support programme for business innovation in a very peripherical European region: the Spanish region of Andalucía. Design/methodology/approach – Endogenous development approach is used to categorize the main public and private actions included in the government ICT support programme. Cross-time analysis has been carried out by using three territorial indicators of diffusion and effective use of ICT: the physical aspect, refereed to the infrastructures used as a base for the information society development (infrastructures, technology and equipment); the actors and their degree of organization (firms present on the in…
Identificación y priorización de actuaciones de mejora de la eficiencia en el Sistema Nacional de Salud
2011
ResumenObjetivosIdentificar un número significativo de actuaciones orientadas a mejorar la eficiencia y reducir el despilfarro en el Sistema Nacional de Salud (SNS), y priorizarlas en función de su impacto. Valorar el impacto y la prioridad de las medidas implantadas o anunciadas por el gobierno.Material y métodosReunión de 13 expertos, estructurada siguiendo procedimientos adaptados de las técnicas de brainstorming, grupo nominal y método de consenso Rand.ResultadosEl panel propuso 101 posibles medidas para mejorar la eficiencia del SNS, que junto a las 11 contenidas en los Reales Decretos-Ley 4 y 8 de 2010, suman un total de 112 propuestas valoradas. Las propuestas se centraron en el buen…
Delphi method applied to horticultural cooperatives
2012
PurposeAgricultural cooperatives have been able to become a strong and consolidated organizational form, although the new challenges of globalization and trade liberalization require changes in the strategic approach. The requirements of the distribution companies, consumers and government about the concentration of demand, traceability, food safety and respect for the environment had led to a thorough reorganization of agricultural food systems. So it is necessary to undertake a strategic review of horticultural cooperatives in order to conduct a strategic assessment and hence identify the strategic actions to be followed in the coming years. This paper seeks to address these issues.Design…