Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Einsparpotenziale bei Verwaltungs- und Verfahrenskosten durch die Fusion von gewerblichen Berufsgenossenschaften — eine empirische Analyse für Deutsc…
2007
Wir untersuchen die Einsparpotenziale im Bereich der Verwaltungs- und Verfahrenskosten der gewerblichen Unfallversicherung in Deutschland. Als Datengrundlage dienen die Zahlen aus den Geschafts- und Rechnungsergebnissen des HVBG (Hauptverband der gewerblichen Berufsgenossenschaften) der Jahre 1999 bis 2004. Grose Versicherungstrager haben deutlich geringere Verwaltungs- und Verfahrenskosten je Versicherter als kleine. Jedoch sind die grosen Versicherungstrager auch diejenigen, die bessere Risiken versichern und damit moglicherweise alleine aufgrund der Risikokomposition billiger. Daher ist zunachst unklar ob Grose alleine oder das geringere Risiko die geringeren Kosten der grosen Berufsgeno…
Varianz- und kovarianzbasierte Strukturgleichungsmodelle — Ein Leitfaden zu deren Spezifikation, Schätzung und Beurteilung
2006
Seit Mitte der 80er Jahre gewinnen Strukturgleichungsmodeile in der betriebswirtschaftlichen Forschung an Bedeutung. Jungste Veroffentlichungen untermauern jedoch deren oftmals falschliche Anwendung bzw. die Fehlkonzeption des uberpruften Modells. Nicht zuletzt erschwert die etablierte, auf kovarianzbasierten Verfahren beruhende Software LISREL die haufig notwendige, jedoch unterlassene Einbindung formativ erfasster Modellkonstrukte. Das varianzbasierte Strukturgleichungsverfahren PLS (partial least squares) weist eine Vielzahl von gunstigen Eigenschaften gegenuber kovarianzbasierten Verfahren auf, so auch die problemlose Einbindung formativ erhobener latenter Variablen. Das Hauptargument d…
Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs
2021
Previous literature shows mixed evidence on the effect of discretionary accruals and auditing on the cost of debt. We hypothesize that, in the SMEs setting, auditing can act as a substitute for accruals quality, and thus audits may mitigate the effect of discretionary accruals on the cost of debt. Using a sample of Spanish SMEs, we find that auditing is negatively related with the cost of debt, while higher discretionary accruals are related with a lower cost of debt. Nonetheless, this effect is lower than that one observed for audits. When considering the combined effect of both variables, the effect of discretionary accruals is replaced by that of auditing. These results suggest that, am…
Total quality management tools and techniques for improving service quality and client satisfaction in the healthcare environment: A qualitative syst…
2022
The aim of the given research is to analyse total quality management tools for improving service quality and client satisfaction in healthcare settings through a systematic qualitative review. Data was collected through the web of sciences (WOS), Scopus, EBSCO, PubMed, and Medline. Initially, we found 573 articles from all the sources, but after eliminating the non-relevant articles, only 24 usable articles were finalized. Furthermore, 12 articles were purely related to TQM, service quality, and client satisfaction. This study concludes that TQM practices and tools improve service quality and client satisfaction in healthcare organizations. This study provides excellent managerial and pract…
La reforma de la negociación colectiva en la ley 3/2012
2012
En el presente estudio se analizan las reformas en el régimen jurídico de la negociación colectiva mediante la Ley 3/2012 (precedida por el RDL 3/2012) y el RDL 20/2012, que han perjudicado y dificultado algunas de las funciones esenciales de la negociación colectiva para la evitación de vacíos de regulación, progreso en las condiciones de trabajo y freno a la individualización, y que han hecho girar el eje de la negociación hacia la empresa, solución poco realista en un marco productivo dominado por la microempresa y que otorga más poder al empleador. Las reformas han afectado sobre todo a la situación del convenio una vez finalizada su vigencia pactada (régimen de prórroga), a la estructu…
Economising failure and assembling a failure regime
2023
Sociologists have largely neglected the topic of failure, and particularly the economising of failure, notwithstanding notable exceptions. This is puzzling, given the many adjacent literatures that have addressed the practices and processes of economising. Four features define our approach. First, it is argued that failure has none of the objectivity or inevitability often attributed to it. Second, it is suggested that failure be viewed as a variable ontology object. Third, attention is directed to the calculative infrastructures that operationalise the ideas of failing and failure, and enable them to be acted upon. Fourth, emphasis is placed on the importance of distinguishing between fail…
Network embeddedness and new product development in the biopharmaceutical industry: The moderating role of open innovation flow
2015
This paper explores the role of centrality and structural holes positions on the likelihood to develop new products and the moderating role of the open innovation flow, a measure of the net knowledge flow crossing the firm’s boundaries, on the aforementioned relation. We argue that network positions provide the information content to the firm, whilst open innovation flow describes how the firm uses such content, thus the combination of these two concepts has a significant impact on new product development. We test the theoretical framework on a large sample of 544 public companies and data from 1758 agreements among 1890 bio-pharmaceutical firms through the period 2006–2010. Our results sho…
La transparencia y la rendición de cuentas en redes sociales. Un caso de conflictos mineros en Latinoamérica
2021
Diversos estudios muestran un creciente uso del Internet y las redes por parte de grandes empresas para divulgar información social y medioambiental, ampliando la rendición de cuentas y la transparencia. No obstante, aún no existe claridad sobre los pros y contras de dicho proceso. Este trabajo plantea la necesidad de una reinterpretación crítica de la transparencia y la rendición de cuentas sociales y medioambientales a través de las redes sociales. Para ello, retoma algunos argumentos de la perspectiva dialógica de la rendición de cuentas, así como planteamientos del filósofo coreano Byung-Chul Han. Se estudia el caso de la compañía minera Vale, caracterizando la forma en qu…
How Intellectual Capital is Made?
2021
Abstract Worldwide organizations are compelled by global competition to achieve notable, inimitable results. In order to achieve this organizations must differentiate themselves from their competitors by using intangible resources that can get the long-term competitive advantage. This can be accomplished by identifying and managing the important elements of performance more effectively and efficiently. Consequently, organizations have to be aware and understand the connection between valuing intellectual capital and their performance. This article enhances the relationship between intellectual capital indicators and the measures to be taken in order to become strong innovators at european l…
Changes in Brand-Related Consumer Loyalty in the Current Pandemic Context
2021
Abstract The current medical crisis and, implicitly, the economic one, generated by the Covid-19 pandemic have brought increased attention to the issue of brand-related consumer loyalty, as loyal consumers are the safest and most stable source of profit in the current economic and social context. It is well-known that there is no equality between the notions of consumer satisfaction and loyalty. The two notions are not synonymous, as consumer satisfaction is only a relative, but not sufficient condition to obtain consumer loyalty. This paper aims to take a systemic approach in discussing the issue of brand-related consumer loyalty, starting from the inputs, respectively the favorable factor…