Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Die Herausbildung von Zufriedenheits-urteilen bei Alternativenbetrachtung
1999
Traditional elements of competitive differentiation are declining. As industries and firms worldwide face increasing competition, slower growth rates, and price pressures, greater attention is being placed on customer satisfaction. However the research in satisfaction never consider alternatives, when customer satisfaction is formed. It has been the approach of this paper to present an extension for this circumstance. Therefor the regret theory, a diversion of the expectation utility theory, is used to explain the phenomena. According to this theory, each outcome has associated with it the evaluation of the difference between the outcome and the outcome that would have been received had a d…
Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate
2016
The IASB and the FASB have recently re-evaluated the current model underlying loan loss accounting (the ‘incurred loss’). Taking into consideration the G20‘s advice on using more forward-looking information, they introduce a new approach (the ‘expected loss’ model). This paper reviews the academic literature to shed some light on the new expected loss models when applied to the financial industry. The accounting literature discussed in this study outlines both general theoretical findings and empirical evidence that help to infer the potential impact of the new models. Given the link between loan loss impairment and accounting conservatism as well as earnings management, we explore these co…
Intellectual Capital Report in the Healthcare Sector: An Analysis of a Case Study
2017
In the healthcare sector the growing interest in intellectual capital begins with the understanding that the ability to maintain and develop knowledge within it is one of a major reason for the success of the structure. Knowledge presents in health care organizations is a valuable asset, essential to ensure a good quality of services, which has been not only enhanced but also continuously developed. In this sense, analyzing the intellectual capital in healthcare means put at the centre of attention knowledge, the processes that make it possible. This exploratory study aims to investigate the importance of intellectual capital in the healthcare sector, thorough the examination and interpreta…
The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context
2007
The purpose of this paper is to analyse the relationship between the likelihood that a company will receive a qualified audit report (as a measure of the quality of financial information) and the existence and characteristics of the audit committee (AC). For listed companies that voluntarily created an AC in the period following the publication in 1998 of the Spanish Code of Corporate Governance, known as the Olivencia Code, we find that ACs size, the percentage of independent members in ACs, company size, losses reported in either or both of the previous two years, receiving the same qualified audit opinion as in the previous year and ownership concentration affect the likelihood of receiv…
Linear and nonlinear interest rate exposure in Spain
2010
PurposeThis paper aims to carry out a comprehensive analysis of the influence of interest rate risk on Spanish firms at the industry level.Design/methodology/approachThe methodology employed has its origin in the two‐index linear regression model proposed by Stone. This traditional interest rate exposure model has been extended in this paper to allow for a nonlinear exposure component as well as the presence of asymmetric behaviour in the exposure pattern.FindingsInterest rate exposure is not homogeneous for all the Spanish industries. In line with other markets, highly leveraged industries (construction and real estate), regulated industries (electrical and utilities), and banking industry…
A Successful Aging Model Based on Personal Resources, Self-Care, and Life Satisfaction
2021
The most internationally studied models of successful aging defend that there are several pillars for a good aging: absence of disease, good cognitive and physical function, a high commitment and social activity, social capital, personal resources, life satisfaction, and spirituality. This study examines the relationships between personal resources, perceived social support, hope, spirituality, self-care and subjective well-being variables, as bases for a successful aging. One thousand and sixteen community-dwelling Spanish adults, aged 55-92 years, participated in the study. Information on variables assessed was collected using self-reported questionnaires. Confirmatory Factor Analyses and…
Associations Among Psychologically Controlling Parenting, Autonomy, Relatedness, and Problem Behaviors During Emerging Adulthood.
2017
ABSTRACTThe present study aimed to investigate the relations among perceived parental psychological control (PPC), autonomy and relatedness, and negative outcomes during emerging adulthood in two cultural contexts: Italy and the USA. More specifically, we explored the mechanisms through which dependency-oriented PPC (DPPC) and achievement-oriented PPC (APPC) are associated with both internalizing and externalizing difficulties, focusing on the mediating role of autonomy and relatedness. Participants were 418 European-American and 359 Italian college students. Results indicated that the expressions of PPC with regard to dependency and achievement were related to emerging adults’ negative out…
Measurement of Hedonic and Eudaimonic Orientations to Happiness: The Spanish Orientations to Happiness Scale.
2019
AbstractUnderstanding happiness and well-being has been one of the central issues for psychologists in recent decades. Happiness orientations have been identified as important pathways toward different types of well-being, and so the development and validation of scales for their measurement is an important step in their study. The present research aims to adapt and validate the Spanish Orientations to Happiness Scale (SOTH), a 6-item scale based on the Orientations to Happiness Questionnaire. This brief scale, which measures hedonic and eudemonic orientations, was administered to 1,647 Spanish workers. Scale structure was subjected to exploratory (EFA) and confirmatory (CFA) factor analysi…
Cultural and communicational traits of oral health care: results of a Finnish case study.
2006
This paper aims to describe the cultural and communicational traits of Finnish oral health care. First, employees' views and experiences regarding their organization and their position within it are investigated and, second, relations between different individual and organizational factors are analyzed. Finally, a conceptual framework of organizational coherence is constructed.The paper shows that data collection (n = 58, 84 percent response rate) was carried out in 2002 at a Finnish dental clinic by using a semi-structured questionnaire. The data were analyzed statistically by using, among other things, non-parametric tests and a structural equation model (LISREL) and qualitatively by usin…
Validation of the Maslach Burnout Inventory-Human Services Survey for Estimating Burnout in Dental Students.
2016
The aim of this study was to examine the validity and reliability of the Maslach Burnout Inventory-Human Services Survey (MBI-HSS) as a tool for assessing the prevalence and level of burnout in dental students in Spanish universities. The survey was adapted from English to Spanish. A sample of 533 dental students from 15 Spanish universities and a control group of 188 medical students self-administered the survey online, using the Google Drive service. The test-retest reliability or reproducibility showed an Intraclass Correlation Coefficient of 0.95. The internal consistency of the survey was 0.922. Testing the construct validity showed two components with an eigenvalue greater than 1.5, w…