Search results for "CAPI"
showing 10 items of 2622 documents
La contabilidad de las cooperativas al día
2003
The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.
Why Do European Venture Capital Companies Syndicate?
2002
Financial theory, resource-based theory and access to deal flow are used to explain syndication practices among European venture capital (VC) firms. The desire to share risk and increase portfolio diversification is a more important motive for syndication than the desire to access additional intangible resources or deal flow. Access to resources is, however, more important for non-lead than for lead investors. When resource-based motives are more important, the propensity to syndicate increases. Syndication intensity is higher for young VC firms and for VC firms, specialised in a specific investment stage. Finally, syndication strategies are similar across European countries, but differ fro…
La cohérence dans la mobilisation du capital humain:une illustration de la théorie de l’architecture organisationnelle dans les banques de réseau
2006
(VF)S’il est courant d’opposer capital financier et capital humain les organisations mettent en place des mécanismes de coordination afin de faire converger les intérêts des deux catégories de partenaires que sont les salariés et les actionnaires. La théorie de l’architecture organisationnelle permet de fournir un cadre d’analyse pertinent pour rendre compte de ces mécanismes. Dans ce cadre nous pouvons constater la pluralité des mécanismes d’incitation. Parmi eux, les incitations financières et le pouvoir de délégation accordé au niveau local figurent en bonne place. Ce qui garantit l’efficacité de ces mécanismes est la complémentarité et la cohérence des différentes composantes de l’archi…
Valorificarea capitalului intelectual - criteriu pentru performanta manageriala in societatea bazata pe cunoastere
2006
If we can see the knowledge society as an essential part of the “external environment” of the firm management, that brings with it some specific opportunities and threats, we have to consider the intellectual capital – that integrates the two basic resources: knowledge and human – a key ingredient for the “internal environment” of the firm management, which determines some strengths and/or weaknesses that lead to the success or the failure of the managerial effort of the firm operating under the circumstances given by the emergency of three processes with global spread: the economic globalization, the managerial revolution and the knowledge-based society. Having as starting point the premis…
On international spillovers
2012
Abstract This study investigates the role of international spillovers in generating productivity gains for a panel of 24 OECD countries during the period between 1971 and 2004. We use recent techniques developed in a common factor framework to characterize the global interdependence implied by international spillovers and the diffusion mechanisms involved. Consistently with some recent studies in this field, the evidence suggests that there are substantial cross-country spillovers mainly related to R&D and human capital variables, which contribute significantly to productivity.
Medio ambiente y desarrollo: una revisión conceptual
2008
This paper provides a conceptual review of the term “sustainable development”, bearing in mind its current applicability to social matters and public decision-making. Taking the well-known definition of sustainable development coined by the Brundtland Commission over twenty years ago, we consider the consequences of adopting weak and strong sustainability criteria for continued development and the importance of conserving so-called critical natural capital. We also examine the relationship between sustainable development and equity. We then present a concept of development that integrates the three areas of economic, social and environmental sustainability. Finally, we discuss the main forc…
Social capital formation across space: proximity and trust in European regions
2013
An extensive economics and regional science literature has discussed the importance of social capital for economic growth and development. Yet, what social capital is and how it is formed are elusive issues, which require further investigation. Here, we refer to social capital in terms of “civic” capital and “good culture,” as rephrased by Guiso, Sapienza, and Zingales and Tabellini. The accumulation of this kind of capital allows the emerging of regional informal institutions, which may help explaining differences in regional development. In this article, we take a regional perspective and use exploratory space and space–time methods to assess whether geography, via proximity, contributes…
Experiences of arbitrary management among Finnish academics in an era of academic capitalism
2020
For the last two decades, Finnish universities have faced the implementation of new systems of control and undergone dramatic changes that have worsened academic working conditions–such as corporatisation and budget cuts. This article explores Finnish academics’ experiences of university reforms with a special focus on the consequences it has had in terms of organisational socio-dynamics. We adapt Glynos and Howarth’s logics of critical explanation and apply this theoretical framework to analyse the interviews of academics who, against their own will, did not have their contracts renewed. This approach describes, explains, and criticises the logics–which are social, political and fantasmati…
Crisis preparedness through co-operation between municipalities and non-governmental organizations
2016
Julkissektorin toimijoiden kriisiviestintä ja kriisijohtaminen eroavat yksityisten toimijoiden vastaavasta viestinnästä, koska julkisen sektorin organisaatioilla on lakisääteinen velvollisuus pelastaa kansalaisia hädässä. Useissa kriisiviestinnän tutkimuksissa on keskitytty tutkimaan kriisejä organisaation tai johtamisen näkökulmasta. Tämän opinnäytetyön tavoitteena oli tutkia kriisiin varautumista kuntien ja vapaaehtoisjärjestöjen yhteistyön näkökulmasta. Tutkimuksen teoreettinen tausta on haettu CERC-mallista ja kriisiviestinnän tuloskortista (Crisis Communication Scorecard. Kriisiviestinnän tuloskortti on kehitetty ja testattu parantamaan kriisiviestinnän laatua ja samanaikaisesti kehitt…
L'activació i el capital humà en els processos de precarització de la joventut universitària en el context de la fuga de cervells
2016
L’anomenada “fuga de cervells”, la mobilitat de persones joves qualificades, perfila una nova etapa en la precarització vital dels joves. En els anys que van des de l'inici de l’actual crisi, s’ha incrementat de forma considerable la quantitat de persones joves titulades que han marxat a buscar-se la vida a altres països. Encara que les dades no són precisessabem que poden ser diversos centenars de milers els joves que han marxat a altres països. Al marge dels efectes a nivell macrosocial, en el nivell microsocial aquest succés biogràfic implica una marca important en la trajectòria vital. Per a “fer-se majors” ja no n'hi ha prou amb formar-se, cercar ocupació, trobar parella i hipotecar-se…