Search results for "CCO"

The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments

2017

ABSTRACT This paper examines how auditors' judgments about accounting policies may differ when experiencing different levels of affinity for client management and facing different levels of pressure from client management. The theory of motivated reasoning is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure suggest lower adjustments to clients' aggressive accounting, consistent with motivated reasoning's goal-related predictions. But our stud…

Sémantique discursive cognitive.

2022

Langue et connaissances sont dans la recherche actuelle travaillées sous l’angle du discours. Son étude linguistique permet d’identifier des figements en tant qu’expressions de routines sociales et cognitives. Cette approche exploite deux outils : les constructions en tant qu’appariements de sens et de forme, et les frames en tant qu’unités minimales de connaissances partagées. Il convient alors de construire théoriquement cette association, encore inédite en analyse du discours. Un protocole méthodologique de linguistique du corpus opérationnalise l’approche développée. Puis, une analyse empirique d’un corpus de publicités du vin issues de prospectus de supermarchés autrichiens permet de v…

Obligations and Remedies Under a Related Service Contract

2014

Following the model of Directive 2011/83/EU of the 25 October 2011 on consumer rights, the proposed CESL regulation is structured on the basis of sales and service contracts. With regard to service contracts, however, the CESL only regulates those service contracts whose existence is justified by their direct link to sales contracts.

Análisis de aguas residuales con fines epidemiológicos: aplicaciones a la estimación del consumo de sustancias de abuso y en salud pública en general…

2018

[ES] En este artículo se presenta la metodología de análisis de aguas residuales con fines epidemiológicos (wastewater-based epidemiology, WBE) y su potencial para abordar diversos aspectos relacionados con la salud pública. Esta metodología permite obtener datos a una escala temporal y espacial relativamente pequeña (típicamente datos diarios-semanales sobre un municipio) de hábitos de consumo de sustancias de abuso, ilegales (como la cocaína o el cannabis) o legales (como el alcohol) a través de la determinación de biomarcadores de consumo (el compuesto original no metabolizado o alguno de sus metabolitos) en el agua residual. Aparte de discutir los fundamentos, ventajas y limitaciones de…

Competitiveness of short sea shipping: the case of olive oil industry

2016

Purpose – The purpose of this paper is to analyse the economic benefits of short sea shipping (SSS) in the shape of Motorways of the Sea (MoS) compared to road transport. The study cover a gap in agro-food economics and analyses the economic benefits of sea transport mode compared to road transport in the food trade between Spain and Italy for a specific product: olive oils. Design/methodology/approach – Three different transportation scenarios are considered (road only, road combined with accompanied SSS and road combined with unaccompanied SSS) linking the main olive oil production and consumption areas in Spain and Italy. In each scenario the cost per unit shipped have been calculated. …

Particularities of the European Consumer’s Behavior in Online Environments

2016

Abstract Although it is no longer a novelty that the Internet has now become “fashionable”, being a means of informing, socializing and trading, which is being increasingly used by the general public, it is now imperative to study the implications of its use both on the consumer, including all the roles that it can take (initiating, financing, influencing, decision making, actual consumption of goods and services) and on the marketer, who is forced to consider the Internet as a marketing tool that can be used as a lever to generate positive reactions from the consumers. Against this background, the orientation of the individuals towards the online environment, defined by specialized literat…

Viable Systems Approach and Consumer Culture Theory: A Conceptual Framework

2013

The aim of this study is to depict the relational dynamics between the firm/ brand and the individual/consumer or communities of consumers. To this aim we propose a conceptual framework, integrating the viable systems approach (VSA) with consumer culture theory (CCT), which considers the individual as an active co-maker of the product/brand (‘prosumer’). The VSA view of the firm overcomes the limitations of CCT research, which is mainly focused on the individual, giving little consideration to the other actors in the context. Among the different approaches under the umbrella of viable systems we chose the VSA because of its emphasis on the analysis of the systemic external relations with th…

Application of the Structural Decomposition Analysis to assess the indirect energy consumption and air emission changes related to Italian households…

2012

Abstract The design of sustainable production and consumption strategies and the assessment of implemented actions require to identify the driving forces that influence the trend of energy consumption and environmental impacts. For this purpose, the Structural Decomposition Analysis (SDA) was developed as a suitable methodology to analyse the driving forces of the changes in economic, energy and environmental indicators. The paper presents one of the first Italian studies that apply an energy and environmental extended input–output model, opportunely shaped to the examined context, combined with SDA. In detail, it aims at: (1) investigating the energy use and the air emissions arisen from t…

Reduction in tobacco consumption: an emerging topic within the smoking debate

2009

Geographical cues: evidences from New and Old World countries' wine consumers

2020

PurposeThis systematic review aims to investigate how geographical cues affect wine consumers' behaviors, with reference to the New and Old Worlds, and accordingly, how are recent consumption patterns and new consumer profiles modifying roles of geographical cues?Design/methodology/approachThis work employed a systematic literature review methodology on the extant literature published from 2009 to 2019.FindingsResults, summarized in a conceptual framework, emphasize five thematic areas on how geographical cues should be considered for future research and for new marketing strategies to capture consumers of New and Old World wines. Consumers' wine knowledge, socio-ethno-demographic factors, …