Search results for "CCO"
showing 10 items of 4678 documents
La elección contable : ajustes discrecionales ante pérdidas y descensos del resultado
2001
Desarrollo e implicaciones de los sistemas de información internos en la gestión y control : una aplicación en el sector hotelero de la Comunidad Val…
2006
La evaluación del control interno durante la planificación de una auditoría : influencia de los riesgos de negocio: tesis doctoral
2006
Actividad mercantil y bancaria en el reino de Valencia hasta comienzos del siglo XVII. Gestión y contabilidad de la Nova Taula de Canvis
2000
The state of Business Intelligence : in Finnish enterprises
2015
Business Intelligence (BI) has recently been of interest both in information technology and accounting fields of research. This owes at least partly to how organisations today have increasing amounts of data and information at their disposal and they are attempting to reap benefits and competitive advantage from them. This study focuses on large Finnish enterprises and examines how they are applying business intelligence today. Especially the process nature of transforming data in to knowledge is under scrutiny and how BI is utilized in decision making. The results indicate that organisations are perceiving benefits from utilising their BI processes and while the technological factors are o…
Innovating business processes in public administrations: towards a systemic approach
2020
PurposeThe purpose of this paper is to study the credit collection process in public administrations in order to develop a conceptual model which goes beyond the traditional logic of linearity, adopting system thinking approaches.Design/methodology/approachThis study analyses the case of an Italian local government-owned enterprise. Data collection through semi-structured interviews and document analysis has enabled the development of propositions, the identification of systemic variables, and the development of an explanatory modeling process based on the system dynamics approach.FindingsThis paper shows that public administrations can effectively involve external actors, especially citize…
El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación
2019
La literatura contable revela resultados contradictorios al evaluar el efecto que los diferentes usos de los sistemas de control de gestión (SCG) tienen en la innovación. Siguiendo el marco teórico establecido por Simons (1995), este trabajo prueba el efecto que la internacionalización, bien sea directo, mediador o moderador, tiene en la relación entre el uso interactivo de los SCG y el compromiso de las empresas con la innovación. Tomando una muestra de 231 organizaciones del sector agroalimentario español, los resultados obtenidos ponen de manifiesto la ausencia de una relación directa entre el uso interactivo del conjunto de herramientas de SCG y el compromiso con la innovación. Del mism…
Executive remuneration determinants: New evidence from meta-analysis
2019
This meta-analysis takes stock of 121 C.E.O. pay studies published between 1998 and 2018 with the objective of identifying the main drivers of C.E.O. pay from a global perspective and contributing to the agency vs managerial debate on this ground. The meta-results disclose a positive C.E.O. pay–performance correlation (the highest correlation coefficient corresponds to Earnings per share with a 34%) as the agency theory prescribes and the governance policies promote. However, firm size still predominates as the main driver of C.E.O. pay (correlation coefficient is around 44%) according to managerial premises. Moreover, our results reconcile both approaches because results of the meta-regres…
Credit risk transmission in the European banking sector: the case of the subprime and Eurozone debt crises
2014
El objetivo del presente trabajo es analizar en profundidad la transmisión del riesgo de crédito, aproximado por los CDS spreads, en el sector bancario europeo durante el periodo 2006-2012, intentando dar respuesta a diversas cuestiones: (i) ¿existe evidencia de transmisión del riesgo de crédito entre las entidades financieras europeas de la Eurozona y las que no pertenecen a dicha zona?, (ii) ¿es esta transmisión bidireccional o unidireccional?, (iii) concretamente, ¿qué países han liderado dicha transmisión?, y (iv) ¿cómo se ha visto afectada dicha transmisión con las recientes crisis financieras? Los resultados indican un cambio significativo en la transmisión del riesgo de crédito con e…
Rôle de la dynamique de la membrane plasmique dans la mise en place des réactions de défense chez le tabac
2008
The binding of cryptogein, a plant defense elicitor secreted by an oomycete, to an unknown receptor triggers well-known biochemical events of early signal transduction at the plasma membrane of tobacco cells. One of these early events is the transient production of Reactive Oxygen Species (ROS) by an NADPH oxidase, NtrbohD. We were thus interested to analyze the dynamic of the plasma membrane during these early stages. We determined that internalization of the endocytotic marker FM4-64 is stimulated a few minutes after addition of cryptogein to tobacco BY-2 cells. This stimulation is specific to the signal transduction pathway elicited by cryptogein since a lipid transfer protein, which bin…