Search results for "CCO"

showing 10 items of 4678 documents

Drawing the premises for personalized learning : illustrations of management and accounting

2019

This paper reports on a teaching innovation using participant-generated drawings. Experienced managers were asked to produce a drawing to illustrate their work from an accounting perspective. The drawings were then used to make the managerial context of the participants the explicit starting point for personalized executive learning. This study is the first in the sphere of accounting education and research to take drawing seriously as a learning method. The results of the experiment show how drawing can be further used as a tool in management education by facilitating the visualization of the managerial contexts participants work within. peerReviewed

educationaccounting educationbusiness.industryvisualisointiPerspective (graphical)esihenkilötyöaccountingsisäinen laskentatoimiAccountingGeneral MedicinePersonalized learninglaskentatoimidrawingmanagement accountingjohtamiskoulutuspiirtäminen (taide)visual methodsWork (electrical)managerial workSociologybusiness
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The Low Dimensionality of Development

2020

AbstractThe World Bank routinely publishes over 1500 “World Development Indicators” to track the socioeconomic development at the country level. A range of indices has been proposed to interpret this information. For instance, the “Human Development Index” was designed to specifically capture development in terms of life expectancy, education, and standard of living. However, the general question which independent dimensions are essential to capture all aspects of development still remains open. Using a nonlinear dimensionality reduction approach we aim to extract the core dimensions of development in a highly efficient way. We find that more than 90% of variance in the WDIs can be represen…

education.field_of_study010504 meteorology & atmospheric sciencesSociology and Political Science05 social sciencesPopulation1. No povertyGeneral Social SciencesSocioeconomic developmentVariance (accounting)Standard of livingWorld Development Indicators01 natural sciencesArts and Humanities (miscellaneous)8. Economic growth0502 economics and businessDevelopmental and Educational PsychologyEconometricsEconomicsHuman Development Index050207 economicsDimension (data warehouse)educationInternational developmentInstitute for Management Research0105 earth and related environmental sciences
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An appraisal of the fit of a cognitive behavioural model of headache in University students

2018

The aim of this study was to evaluate the fit of a cognitive behavioural model of headache in the population of University students, from Córdoba,Argentina. The direct and indirect contributions to pain intensity of control beliefs, beliefs and thoughts about pain and coping strategies weredetermined, as were the direct contributions of pain behaviours and disability. The sample was comprised of 382 students of both genders fromseveral Universities. Multiple instruments were administered to measure the variables proposed in the cognitive behavioural model of headachefollowed by a descriptive and exploratory analysis of the data. Structural equation modelling was used and revealed an accepta…

education.field_of_study05 social sciencesPopulationChronic pain050109 social psychologyCognitionSample (statistics)General MedicineExploratory analysisVariance (accounting)medicine.diseasePredictive valueStructural equation modeling03 medical and health sciences0302 clinical medicinemedicine0501 psychology and cognitive scienceseducationPsychology030217 neurology & neurosurgeryClinical psychologyJournal of Behavior, Health & Social Issues
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Administrative legitimacy and the democratic deficit of the European Union

2017

This article suggests a new concept of measurement for the EU’s oft-alleged democratic deficit based on two contributions. First, we turn attention to the administrative staff involved in policy-making rather than the (un)accountability of EUs’ parliamentarians and executive agents. Second, building on the idea that policy-makers’ legitimacy depends on the extent to which they can claim to represent some groups or social interests, we assess the extent to which Commission officials’ preferences reflect European citizens’ policy stance. Our results indicate a statistically significant positive correlation between the policy preferences of EU administrative staff and their home country popula…

education.field_of_studyPublic AdministrationSociology and Political ScienceDemocratic deficit05 social sciencesPopulationCommissionPublic administration0506 political science0502 economics and businessSignificant positive correlationAccountability050602 political science & public administrationEconomicsmedia_common.cataloged_instanceEuropean unioneducation050203 business & managementLegitimacymedia_commonJournal of European Public Policy
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A Research Project about Communism in Romanian Countryside: Ploughmen’s Front Propaganda (1944-1953)

2013

The Ploughmen Front represented the strongest and the oldest “comrade” of the Communist Party from Romania, with a major role in the countryside communization. In general, the studies dedicated to Romania communization focused on institutionalization of the regime, liquidation of democratic order, repression, anticommunist resistance and less on the transformations undergone by the Romanian countryside. The only important issue was the agriculture collectivization. Our project takes into consideration a new approach, which is the research of the way communism became popular in the rural areas, which meant 80% of the Romanian population, how the popularity of the historical parties was dislo…

education.field_of_studyRomanianmedia_common.quotation_subjectEconomics Econometrics and Finance (miscellaneous)PopulationGeneral Social SciencesEnvironmental Science (miscellaneous)Popularitylanguage.human_languageDemocracyPeasantArts and Humanities (miscellaneous)LawlanguageEconomic historyBusiness Management and Accounting (miscellaneous)Rural areaeducationPsychologyCommunismmedia_commonFront (military)Academic Journal of Interdisciplinary Studies
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Bayesian reanalysis of a quantitative trait locus accounting for multiple environments by scaling in broilers1

2006

A Bayesian method was developed to handle QTL analyses of multiple experimental data of outbred populations with heterogeneity of variance between sexes for all random effects. The method employed a scaled reduced animal model with random polygenic and QTL allelic effects. A parsimonious model specification was applied by choosing assumptions regarding the covariance structure to limit the number of parameters to estimate. Markov chain Monte Carlo algorithms were applied to obtain marginal posterior densities. Simulation demonstrated that joint analysis of multiple environments is more powerful than separate single trait analyses of each environment. Measurements on broiler BW obtained from…

education.field_of_studybusiness.industryBayesian probabilityPopulationfood and beveragesAccountingMarkov chain Monte CarloGeneral MedicineCovarianceBiologyQuantitative trait locusRandom effects modelsymbols.namesakeBayes' theoremStatisticsGeneticsTraitsymbolsAnimal Science and ZoologybusinesseducationFood ScienceJournal of Animal Science
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The Prevalence of Amblyopia in Germany

2015

Amblyopia is a condition in which reduced visual acuity is not directly caused by an organic defect (1). Amblyopia can develop when an infant or small child suffers from strabismus. Although both eyes are healthy, different images are formed on each fovea centralis (where vision is sharpest) and on other corresponding locations on the retina; this is in contrast to individuals without strabismus. To prevent double vision the child’s brain suppresses the image produced by one eye. Complete visual ability cannot develop in this eye during the sensitive phase of visual development (2). Approximately half of amblyopia cases (3) are caused by uncorrected higher refractive errors, which are frequ…

education.field_of_studymedicine.medical_specialtyVisual acuitygenetic structuresbusiness.industryPopulationFovea centralisGeneral Medicineeye diseasesmedicine.anatomical_structurePtosisEpidemiologymedicineOptometryEyelidmedicine.symptomStrabismusbusinesseducationAccommodationDeutsches Ärzteblatt international
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Factores contextuales implicados en la elección del sistema de información interno

2015

El objetivo del presente trabajo es identificar los factores contextuales que potencialmente influyen o están implicados en la elección y eficiencia del sistema de información interno. La investigación planteada obedece a un estudio explicativo. Se centra en un solo sector económico, debido a que permite acotar los efectos derivados de las condiciones de mercado, del ciclo económico y de la tecnología de producción. El sector elegido ha sido el hotelero. Se concluye que el rendimiento de una organización depende del acoplamiento entre la estrategia, la estructura y el sistema de información interno implantado en la organización.

eficienciaEconomics as a scienceorganizaciónEconomic history and conditions0502 economics and business05 social sciencesHC10-1085050201 accountingGeneral Medicinesistema de información internoelecciónHB71-74050203 business & managementRevista Facultad de Ciencias Económicas
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Yield and efficiency of the financial organizations of social economy in Spain

2009

Las entidades financieras de la Economía Social en España (cajas de ahorros, cooperativas de crédito y secciones de crédito de cooperativas), a la vez que mantienen su carácter social diferenciador, necesitan mejorar sus niveles de eficiencia. El objetivo principal es realizar un análisis comparativo de la rentabilidad y la eficiencia de estas entidades, atendiendo a diversos indicadores, durante el período 2002-2007. La metodología ha consistido en la realización de un estudio empírico basado en el tratamiento estadístico de sus estados contables, a través de las estadísticas oficiales del Banco de España y los resultados obtenidos de un trabajo de campo mediante cuestionario. El análisis …

eficiencialcsh:CommerceSocial economyGeography Planning and Developmentlcsh:BusinessyieldGeneral Business Management and Accountingentidades financieraslcsh:HF1-6182financial entitiesefficiencyrentabilidadcooperativaslcsh:HF5001-6182Economía socialcooperatives
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Source unreliability decreases but does not cancel the impact of social information on metacognitive evaluations

2015

International audience; Through metacognitive evaluations, individuals assess their own cognitive operations with respect to their current goals. We have previously shown that non-verbal social cues spontaneously influence these evaluations, even when the cues are unreliable. Here, we explore whether a belief about the reliability of the source can modulate this form of social impact. Participants performed a two-alternative forced choice task that varied in difficulty. The task was followed by a video of a person who was presented as being either competent or incompetent at performing the task. That person provided random feedback to the participant through facial expressions indicating ag…

electromyographymedia_common.quotation_subjectlcsh:BF1-990Metacognition[SHS.PSY]Humanities and Social Sciences/PsychologyTask (project management)epistemic reliability[SHS.PSY] Humanities and Social Sciences/PsychologyPsychologyGeneral PsychologyComputingMilieux_MISCELLANEOUSfacial expressionSocial influencemedia_commonOriginal ResearchFacial expressionTwo-alternative forced choiceCognitionSocial cuelcsh:Psychology[SCCO.PSYC]Cognitive science/PsychologyconfidencePsychologySocial psychologymetacognitionsocial influenceVigilance (psychology)
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