Search results for "CCO"

Factors Influencing Accounting Outsourcing Practices among SMEs in Pakistan Context: Transaction Cost Economics (TCE) and Resource-Based Views (RBV) …

2014

Published version of an article from the journal:International Journal of Business and Management. Also available from the publisher:http://dx.doi.org/10.5539/ijbm.v9n7p19 The present study was conducted to identify factors that affect Pakistani manufacturing SMEs decisions to outsource management accounting practices in terms of transaction cost economics (TCE) and resource-based view (RBV). A survey of 302 SMEs was carried out using convenience sampling, a personal interview owners/managers/CFOs located in 9 major cities of Pakistan. Our multiple regression analysis revealed that the frequency of non-routine tasks, asset specificity, opportunism, trust in accountant and competition has a …

Phylogeography and genetic divergence of some lymnaeid snails, intermediate hosts of human and animal fascioliasis with special reference to lymnaeid…

1997

Abstract A population genetic study using starch gel electrophoresis was performed on populations of several species of lymnaeid snails acting as intermediate hosts for Fasciola hepatica (Trematoda, Plathyhelminth). Lymnaea viatrix was collected in 16 sites from the Bolivian Northern Altiplano. L. cubensis were obtained in one site from Venezuela, one site from Guadeloupe, three sites from Cuba and one site from the Dominican Republic. L. truncatula were collected in one site from France, one from Portugal and one from Morocco. Multilocus enzyme electrophoresis (MEE) were determined for 282 snails at 18 loci. A complete monomorphism was encountered at each geographic site. However, among th…

Analysis of the Legal and Regulatory Situation of Uncovered Corporate Bond Issuance in the Baltic States: is there a Common Framework Possible?

2021

While the development of the Baltic corporate bond market is based on the uncovered bond segment, the elaboration of the legislative base has a devoted emphasis on the covered bonds. The shift from a country-focused to the pan-Baltic-focused capital market has been publicly acknowledged by the governments (Ministry of Finance of the Republic of Latvia, 2018) and is in line with the ongoing Capital Markets Union initiative of the European Commission (The High Level Forum on the Capital Markets, 2020). Moreover, a pan-Baltic covered bond legal and regulatory framework has been initiated (Ministry of Finance of the Republic of Lithuania, 2019). The strong demand for the corporate bond segment …

El páxaro en la liga : Epistola gratulatoria al Traductor de la liga de la Teologia moderna con la filosofia

Segons Palau, Cornelio Suárez de Molina es pseudònim de Juan Fernández de Rojas Sign.: A-D8 Notes a peu de p

El páxaro en la liga : epistola gratulatoria al Traductor de la liga de la Teologia moderna con la filosofia / por Don Cornelio Suarez de Molina

1798

Segons Palau, Cornelio Suarez de Molina es pseudònim de Juan Fernández de Rojas Sign.: A-D8. - Notes a peu de p.

The Border Effect in Spain

2005

This paper analyses the border effect in Spain using a unique dataset on intranational trade flows over the period 1995–98. The results indicate that, after controlling for market size and distance, Spanish regions trade around 22 times more with the rest of Spain than they do with OECD countries. Moreover, the size of the Spanish bias is lower in the case of the Spanish regions’ exports than in the case of imports, although the difference is not statistically significant in most cases. Finally, the border effect is not uniform across Spanish regions.

Is the Border Effect an Artefact of Geographical Aggregation?

2011

The existence of a large border effect is considered as one of the main puzzles of international macroeconomics. We show that the border effect is, to a large extent, an artefact of geographic concentration. In order to do so we combine international flows with intra-national flows data characterised by a high geographic grid. At this fine grid, intra-national flows are highly localised and dropping sharply with distance. The use of a small geographical unit of reference to measure intra-national bilateral trade flows allows to estimating correctly the negative impact of distance on shipments. When we use sector disaggregated export flows of 50 Spanish provinces in years 2000 and 2005 split…

Prove preliminari per la valorizzazione della borragine (Borrago officinalis L.) come prodotto minimamente processato

2012

La borragine (Borago officinalis L.) è una pianta erbacea annuale tomentosa della famiglia Boraginaceae originaria dell'Europa e del Nord Africa, ampiamente diffusa in molti paesi mediterranei. Questa pianta è coltivata in tutto il mondo ed è usata per scopi medicinali nonché per la preparazione di bevande e per essere consumata cruda o cotta. La coltivazione della borragine è principalmente orientata alla produzione di seme, mentre la coltura da ortaggio è molto limitata e spesso si ricorre alla raccolta delle piante spontanee per soddisfare le richieste di mercato. Al fine di valorizzare il potenziale orticolo di questa specie, la presente ricerca ha lo scopo di valutare la possibilità di…

Caratterizzazione genetica della razza Bracco Francese ed analisi comparative con le principali razze canine

2018

Il sequenziamento del genoma canino ha contribuito a migliorare l’accuratezza delle stime di diversità genetica ed ha anche generato diversi studi sulle relazioni tra le diverse razze allevate (Vaysse et al., 2011; Parker et al., 2017). Tuttavia, alcune razze rimangono ancora poco caratterizzate. È il caso del Bracco Francese tipo Pyrénées. Lo scopo di questo lavoro è stato quello di caratterizzare a livello genomico la razza e studiarne le relazioni con altre razze allevate nel mondo. Sono stati raccolti i campioni di sangue da 48 individui. La genotipizzazione è stata condotta mediante l’Illumina CanineHD BeadChip (173.662 marcatori). Diversi parametri di diversità genetica sono stati cal…

Coherence between brain activation and speech envelope at word and sentence levels showed age-related differences in low frequency bands

2021

Abstract Speech perception is dynamic and shows changes across development. In parallel, functional differences in brain development over time have been well documented and these differences may interact with changes in speech perception during infancy and childhood. Further, there is evidence that the two hemispheres contribute unequally to speech segmentation at the sentence and phonemic levels. To disentangle those contributions, we studied the cortical tracking of various sized units of speech that are crucial for spoken language processing in children (4.7–9.3 years old, N = 34) and adults (N = 19). We measured participants’ magnetoencephalogram (MEG) responses to syllables, words, and…