Search results for "CCO"
showing 10 items of 4678 documents
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…
LES PUBLICATIONS FRANCAISES EN COMPTABILITE ET CONTROLE DE GESTION SUR LA PERIODE 1994-2003 : UN ETAT DES LIEUX
2005
This study provides results about the French academic production in Financial and Management Accounting. We focus on the most productive authors and institutions and the most influential French scholars. It also relates to the academic journals to evaluate their influence. This study is based on the articles published in the four main French academic journals (Comptabilité Contrôle Audit ; Finance Contrôle Stratégie ; Revue Française de Gestion ; Sciences de Gestion/Economies et Sociétés), between 1994 and 2003 (a ten-year period) and the academic cited works in these articles.
The Car Resequencing Problem with Pull-Off Tables
2011
AbstractThe car sequencing problem determines sequences of different car models launched down a mixed- model assembly line. To avoid work overloads of workforce, car sequencing restricts the maximum occurrence of labor-intensive options, e.g., a sunroof, by applying sequencing rules. We consider this problem in a resequencing context, where a given number of buffers (denoted as pull-off tables) is available for rearranging a stirred sequence. The problem is formalized and suited solution procedures are developed. A lower bound and a dominance rule are introduced which both reduce the running time of our graph approach. Finally, a real-world resequencing setting is investigated.
Stagioni costruttive dell'architettura residenziale a Palermo tra XVII e XVIII secolo
2009
Alla luce degli studi più recenti, mirati ad attenuare le difficoltà dell’indagine storiografica sul tema delle residenze nobiliari d’età barocca in Sicilia, risulta possibile delineare nuovi quadri di riferimento da cui ripartire per una più attenta lettura della produzione architettonica del periodo in esame. Il fenomeno delle nuove fondazioni del XVII secolo, patrocinate da un ristretto gruppo di nobili siciliani, portò ad attuare in tutto il territorio isolano ambiziosi programmi costruttivi. Accanto a queste iniziative, nella Palermo del Seicento è possibile individuare altrettante attività edificatorie in almeno quattro grandi dimore, i palazzi Raccuja, Geraci, Villafranca e Cattolica…
The sense of smell also ages
2013
WOS:000324010400056 ; http://www.biofutur.com/; National audience
Claims secured by a registered pledge in sanation proceedings
2019
This study concerns the legal situation of a receivable secured by a registered pledge in a debtor’s sanation (restructuring) proceedings. The registered pledgee has a special position in the course of such proceedings. The study discusses the rules of subjecting the receivable secured by the arrangement, the rules of preparing and contesting the list of receivables, and finally the rules of satisfying the pledgee.
El efecto moderador de la edad en la relación entre el valor percibido, las TIC del minorista y la lealtad del cliente
2010
AbstractInformation and communication technology (ICT) may represent a source of benefits for retailers. However, there is a debate in the literature on how ICT influences customer-supplier relationships. In addition, the evidence on the effect of age on consumer attitudes towards retail technological solutions is not conclusive. This paper proposes and tests a model to analyze the influence of retail ICT on consumer loyalty towards the retailer, as well as to assess the moderating role of consumer age on this relationship. As a result, customer assessment of retail ICT, together with perceived value, exerts a positive influence on consumer commitment and satisfaction, being the latter an a…
The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden
2008
This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old-age contingency, based on official data. The main accounting entries are developed from the principles of double-entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless curren…
Rigenerazioni
2016
L’Architettura contemporanea, potrà misurarsi agevolmente con i luoghi del ‘già costruito’ a patto e a condizione che siano scelte le corrette tecnologie del fare "reversibile", senza mai snaturare le preesistenze. Una tale metodologia porterà a costi più bassi di qualsiasi altro tipo d’intervento di riuso e, non ultimo, potranno essere abbattuti i tempi di recupero, ma ancor più si attuerà la possibilità di dismettere il nuovo e di ri-recuperare ogni singolo componente utilizzabile per altri interventi in altri contesti, e questo solo attraverso una nuova e corretta ri-generazione a partire da una tecnologia al passo con la modernità in continua evoluzione.
Quantificazione del merito creditizio e costo del denaro per le imprese italiane: caratteristiche e simulazioni spaziali in Italia
2012
L’economia dei flussi di cassa è il Leitmotiv di questi anni, e il denaro condiziona i comportamenti individuali e collettivi. Economie tradizionalmente solide entrano in crisi se non riscuotono la fiducia dei mercati, e le famiglie, come le imprese, difficilmente riescono a programmare il proprio futuro senza le risorse finanziarie occorrenti per le proprie attività. Nel complesso periodo che stiamo vivendo, è opinione diffusa che l’uscita dalla crisi economica derivi da cambiamenti epocali nell’organizzazione dei sistemi produttivi e finanziari nonché negli stili di vita, rivisitando il significato stesso di sviluppo economico. In tale contesto la marginalità finanziaria, intesa come vant…