Search results for "Accounting"
showing 10 items of 1961 documents
Accounting for dispersion and correlation in estimating Safety Performance Functions. An overview starting from a case study
2013
In statistical analysis of crash count data, as well as in estimating Safety Performance Functions (SPFs), the failure of Poisson equidispersion hypothesis and the temporal correlation in annual crash counts must be considered to improve the reliability of estimation of the parameters. After a short discussion on the statistical tools accounting for dispersion and correlation, the paper presents the methodological path followed in estimating a SPF for urban four-leg, signalized intersections. Since the case study exhibited signs of underdispersion, a Conway-Maxwell-Poisson Generalized Linear Model (GLM) was fitted to the data; then a quasi-Poisson model in the framework of Generalized Estim…
The Logic of Gift: Inspiring behavior in organizations beyond the limits of duty and exchange
2016
[EN] Giving without the expectation of reward is difficult to understand in organizational contexts. In opposition to a logic based on self-interest or a sense of duty, a "logic of gift" has been proposed as a way to understand the phenomenon of free, unconditional giving. However, the rationale behind, and effects of, this logic have been under-explored. This paper responds by first clarifying the three logics of action¿the logic of exchange, the logic of duty, and the logic of gift¿and then explains how their balanced integration promises to enhance organizational life and outcomes. Having explicated the unique character and contributions of the logic of gift, the paper further suggests p…
Financial Risk Management and Sustainability
2021
In the last decades, the studies that analyze the links between corporate social responsibility and financial performance in developed countries show mixed and inconclusive results, so additional research is required [...]
Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits
2018
This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to compile a “Swedish” type actuarial balance sheet (ABS) following a framework equivalent to an open group approach. This methodology is suitable for reporting the system’s solvency status and can show periodical changes in the system’s financial position by means of an income statement. The information underpinning the actuarial valuation is based on events and transactions that are verifiable at the valuation date, without consid…
The Impact of Mergers and Acquisitions and Sustainability on Company Performance in the Pharmaceutical Sector
2021
The primary goal of this study was to determine the impact of mergers and acquisitions (M&
Patterns of managerial action: an empirical analysis of German sport managers
2012
Based on the assumption that the organisational society is divided into three clearly defined economic sectors, it seems an obvious assumption to adequately differentiate the educational curriculum according to these three sectors. By examining the characteristics of the different tasks of sport managers within the abovementioned sectors, it can be noted that it is possible to speak of a general job profile, although significant individual interior deviations are evident. With the use of cluster analysis techniques, empirical manager types can be identified, which cannot easily be matched into the theoretical sector typologies.
Fitness of Members of Supervisory Board
2015
This chapter deals with the fitness of members of supervisory boards. Since 2009, German insurance regulatory law has provided internal qualification standards for the supervisory board members of insurance companies. In accordance with Paragraph 7a, sec. 4, clause 1 of the VAG [German Insurance Supervision Act], the members of supervisory boards must be able to fulfill their tasks and supervisory functions in accordance with their level of expertise. This new requirement comports with the previous standards of German corporate law, established by the BGH [German Federal Court of Justice] in its “Hertie”-ruling. As such, this ruling will also serve as a basis to interpret the expertise requ…
Structures and Trends in German Banking
2004
In this paper, we investigate the claim that German banks are special compared to banks in other industrialised economies. We show that banks are of particular importance to the German economy - as financial intermediary, as lender to the corporate sector, and as part of the corporate governance system. Further, German banks are supervised by two supervisory institutions and have the highest deposit insurance in the world. And last but not least, German banks are numerous, perform poorly, and are part of a historically grown three-pillar system. Hence, German banks can indeed be characterised as unique when compared to other industrialised economies.
Physical balance of 12-13 year old adolescents in Latvia: problems and solutions
2016
The paper is prepared within the framework of the National science programme “Innovative solutions for social telerahabilitation in the schools of Latvia in the context of inclusive education (INOSOCTEREHI)”. The paper focuses on the adolescents’ balance disorders. Equipment for balance testing BIOSWAY was used in the case study. It showed that almost every fourth adolescent of the age 12-13 years has the total postural stability index below the norm. Only 9.4% of adolescents have normal overall balance control results. It is necessary to find ways how to reduce the identified problem within the context of inclusive education.