Search results for "CCO"
showing 10 items of 4678 documents
Costume and vestimentary device at the court of Philipp III of Burgundy from 1430 to 1455
2003
This study of vestimentary device at the court of burgundy from 1430 to 1455 leans on the systematic and computed analysis of the duke Philipp III of Burgundy's accounting. It turns towards five points : describing the terminology of costume and its written speech ; bringing nearer the vestimentary production and court activities, year by year, in relation with chroniclers accounts ; understanding the organisation of supplies based on humans reports (organisational chart, life of a garment, purveyors' tables) ; analysing rythms and levels of consummation, one by one, or in groups , with, in particular, a point about dress right at this time ; understanding the vestimentary personality of th…
The upcoming rise of SMEs in cross-border public procurement: is it a matter of networking capabilities?.
2022
La participación de las SME en licitaciones públicas es un tema recurrente en la literatura académica reciente, sin embargo, se ha prestado poca atención a la participación de las PYME en licitaciones internacionales o transfronterizas. Las SME que quieren participar en una licitación pública internacional debe superar barreras internas y externas que difcultan la tarea y minimizan las posibilidades de que le sea concedida la licitación. En este contexto, las capacidades dinámicas son fundamentales para que las PYME puedan enfrentarse y resolver dichas barreras en el contexto internacional. Especialmente son las capacidades de establecer redes las que pueden hacer que las PYME aumenten su d…
La minéralité des vins: exploitation de sémantique cognitive d'une étude consommateurs
2014
International audience; La notion de minéralité a récemment émergé dans le discours des professionnels avant de diffuser vers celui des consommateurs. Pour autant, nul n'est encore parvenu à fixer les frontières de la minéralité. Les vins blancs de Bourgogne (issus de cépage Chardonnay) et les vins de Chasselas (ou Fendant) expriment leur terroir par une minéralité souvent affirmée. Trop utilisé et parfois employé à mauvais escient, le terme minéralité risque aujourd'hui d'être galvaudé et de perdre sa véritable signification.L'objectif général du projet est donc d'avoir une meilleure connaissance globale de la minéralité des vins blancs de la zone franco-suisse pour ensuite informer et acc…
Idatidosi polmonare in età pediatrica: descrizione di un caso.
2008
Los beneficios del mar: negocios e inversiones económicas de la oficialidad naval en el siglo XVIII
2019
Throughout the eighteenth century, the Spanish navy was extensively reformed and enhanced as a consequence of the new model of Monarchy that the Bourbons introduced. Among the measures adopted, it is remarkable the erection of the naval officers corps according to the needs and obligations that maritime war had in this century. This group becomes the paradigm of the new professionalization and new training approach, and its members had great relevance due to its great mobility around the empire and the power of the naval institution. This means that a part of the naval officers were placed in privileged positions and at the intersection of diverse political, social and economic networks. Th…
Global Perspective on Marital Satisfaction
2020
Across the world, millions of couples get married each year. One of the strongest predictors of whether partners will remain in their relationship is their reported satisfaction. Marital satisfaction is commonly found to be a key predictor of both individual and relational well-being. Despite its importance in predicting relationship longevity, there are relatively few empirical research studies examining predictors of marital satisfaction outside of a Western context. To address this gap in the literature and complete the existing knowledge about global predictors of marital satisfaction, we used an open-access database of self-reported assessments of self-reported marital satisfaction wit…
Diagnóstico económico-financiero de la empresa cooperativa. Un estudio comparado de los años 2004 y 2007
2013
En este trabajo nos proponemos analizar la evolución económico-financiera de las sociedades cooperativas en los últimos años, especialmente los años 2004 y 2007 por considerar que en el primero de ellos las empresas, en general, gozaban de una cierta estabilidad que desaparece con los efectos de la crisis económica, y 2007 como año en el que sus efectos empiezan a ser percibidos globalmente en el tejido empresarial. En primer lugar evaluaremos la importancia de estas empresas en España. A continuación, tomando como referencia los datos financieros de una muestra de empresas de los años 2004 y 2007, realizaremos un análisis estadístico de significatividad de las diferencias en rentabilidad, …
Nos ab eventus pendemus. Appunti su Nicola Cusano ed Enea Silvio Piccolomini
2010
Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
2017
International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…
The challenges for the profession of accountant in the changing global economic environment
2019
Nowadays we observe dynamic growth in the global economic environment and rapid changes in information and communication technologies. These factors have a strong impact, they cause changes in the expectations of parties involved and greatly impact the conditions and competencies of any profession. Technological progress and the importance of behavioral competencies, both ethically and legally, exercising professional judgment and emotional intelligence will bring many challenges and opportunities for those who have chosen the profession of an accountant. The professional organizations of accountants are organizing different workshops and open discussions where participants exchange their e…