Search results for "Accounting"
showing 10 items of 1961 documents
Does a Mindfulness-, Acceptance-, and Value-Based Intervention for Burnout Have Long-Term Effects on Different Levels of Subjective Well-Being?
2020
This study investigated whether beneficial intervention effects on burnout and mindfulness skills diffuse and facilitate the long-term development of different levels of subjective well-being: experiential (perceived stress), eudaimonic (psychological and social well-being), and evaluative (life satisfaction). Participants were Finnish employees with notable burnout (n = 105, 80% women). The study utilized individual profiles of burnout and mindfulness skills identified in a previous study (Kinnunen, Puolakanaho, Tolvanen, Mäkikangas, & Lappalainen, 2019). The profiles were based on levels and changes in burnout and mindfulness skills during an 8-week intervention and 4-month follow-up. In …
Tax burden borne by electricity and mining companies in Peru during 2010-2015 period
2018
O objetivo principal da pesquisa é quantificar a pressão fiscal suportada pelas empresas elétricas e de mineração que operam no Peru, no período 2010-2015, de tal forma que a existência de diferenças entre os dois setores econômicos analisados possa ser avaliada. Para este propósito, é apresentada uma descrição do setor elétrico e de mineração, bem como a evolução e influência que exercem sobre o crescimento econômico do Peru. Como elemento importante da investigação, foi realizada uma análise do arcabouço jurídico tributário que regula as atividades das empresas dos dois setores analisados, em especial, no tocante ao Imposto de Renda. O referencial teórico incorpora as principais referênci…
La internacionalización como variable moderadora en las estrategias fabricante-distribuidor
2013
ResumenEl presente trabajo analiza los antecedentes y los efectos de la satisfacción en el ámbito de la distribución comercial minorista. Como antecedentes se revisa el papel de 2 estrategias desarrolladas por el fabricante: ade imagen y producto vendido, y b)de proceso de servucción (antes, durante y después de la venta). Como efectos se aborda la fidelidad a través de 2 indicadores: a)la intención de compra, y b)la recomendación. El estudio, llevado a cabo sobre una muestra de 159minoristas (94domésticos y 59internacionales) de un fabricante de muebles, se completa analizando el papel moderador de la variable internacionalización. Los resultados, tratados mediante modelización estructural…
Is the Ghosh model interesting?
2009
International audience; The overall value of the Ghosh model is appraised. Its treatment of quantities and prices is scrutinized by examining the variant with data in quantities and prices, and the variant with data in value and price indexes. The methodology involves returning to the accounting equations and shows that: (i) the Ghosh model offers solutions of limited interest, being incapable of providing prices or price indexes separately from quantities; (ii) what is taken to be the equation of Ghosh's value model is actually that of Ghosh's physical model; (iii) the Ghosh model may serve for cost-push exercises, but the dual of the Leontief model performs the same task in a much simpler…
Mixed-model of ANOVA for measurement reproducibility in proteomics
2009
This work is a statistical analysis of reproducibility of a MALDI-TOF mass spectrometry experiment. Its aim is to evaluate measurement variability and compare peak intensities from two types of MALDI-TOF platforms. We compared and commented on the abilities of Principal Component Analysis and mixed-model analysis of variance to evaluate the biological variability and the technical variability of peak intensities in different patients. The properties and hypotheses of both methods are summarized and applied to spectra from plasma of patients with Hodgkin lymphoma. Principal Component Analysis checks rapidly the balance between the two variabilities; however, a mixed-model analysis of varianc…
Using the Rasch model to assess a University Service on the Basis of Students Opinions
2008
In this paper we use the Rasch model (RM) as a tool to measure the perceived quality of student services at the Reception Office of an Italian university faculty. This paper has both a substantive and a methodological aim. The former is concerned with measuring the service quality of the Reception Office, while the latter concerns the definition and validation of an instrument for measuring perceived quality. The sample comprised 273 students enrolled at the Faculty of Economics at the University of Palermo (Aiello F. Il modello di Rasch per la costruzione di uno strumento di misura della qualit`a di un Servizio. Ph.D. Thesis, University of Palermo, Palermo, 2005). The RM is applied to prod…
Risk forecasting models and optimal portfolio selection
2005
This study analyses, from an investor's perspective, the performance of several risk forecasting models in obtaining optimal portfolios. The plausibility of the homoscedastic hypothesis implied in the classical Markowitz model is dicussed and more general models which take into account assymetry and time varying risk are analysed. Specifically, it studies whether ARCH-type based models obtain portfolios whose risk-adjusted returns exceed those of the classical Markowitz model. The same analysis is performed with models based on the Lower Partial Moment (LPM) which take into account the assymetry in the distribution of returns. The results suggest that none of the models achieve a clearly su…
Risk-Managed Industry Momentum and Momentum Crashes
2016
This is the first paper that investigates Barosso and Santa-Clara’s (2015) risk-managed momentum strategy in an industry momentum setting. We investigate traditional momentum strategies and Novy-Marx (2012) strategy. We also explore the impact of different variance forecast horizons on the average payoffs. We find that risk-managed industry momentum payoffs generate considerably higher returns than plain momentum strategies. Notably, risk-managed payoffs increase linearly as the time window for variance forecasts are contracted which is consistent for all different strategies.
Headquarters’ Control Capacity and the Choice of R&D Organizational Forms Abroad
2013
International audience; Recently, regarding globalization, the decentralization of R&D activities abroad by multinational companies (MNCs) has become important in developed countries. However, academic research has not given this topic sufficient attention. This paper explains how the efficiency of control and incentive mechanisms may affect the choice of organizational forms by MNCs that decentralize their R&D activities abroad. We identify five main organizational forms: wholly owned green-field subsidiary, wholly owned acquired subsidiary, joint venture, cross-licensing agreements, and unilateral licensing agreements. A questionnaire addressed to the R&D managers of American and European…
A new look at the meeting clustering effect
2021
PurposeThe study aims to test the existence of a meeting clustering effect in the Spanish Stock Exchange (SSE).Design/methodology/approachThis paper studies the relationship between the clustering of annual general meetings and stock returns in the SSE. A multivariate analysis is carried out in order to analyse the relationship between monthly returns and the clustering of general meetings in the SSE.FindingsThe authors show that meeting clustering exists and that some months exhibit significant and positive additional returns related to the holding of ordinary or extraordinary general meetings.Research limitations/implicationsThe authors have explored some possible explanations for the mee…