Search results for "CCO"
showing 10 items of 4678 documents
THE HURT LOCKER. LO SPAZIO DI POSSIBILITà DEL DISACCORDO
2009
La perception des accords aromatiques : un exemple d'interactions perceptives dans les mélanges odorants
2007
Diplôme : Dr. d'Université; Dans le monde de la parfumerie et de l'aromatique, il existe un terme particulier définissant la formation d'une nouvelle qualité odorante à travers le mélange et la fusion de plusieurs odeurs : l'accord. Ce terme, largement employée parmi ces experts, n'avait jamais donné lieu à des études scientifiques approfondies.L' objectif de cette thèse a été de démontrer la réalité de l'accord en olfaction et de montrer qu'il repose sur des interactions perceptives influençant la qualité de l'odeur. Nous avons en particulier étudié les déterminants physico-chimiques, perceptifs et cognitifs des accords aromatiques. Dans un premier temps, nous avons démontré que la percept…
The response of calcareous nannoplankton to sea surface variability at Ceara Rise during the early Pleistocene glacial-interglacial cycles
2019
The Ceara Rise lies just beyond the edge of the Amazon River Fan and sediments from this site may record the complex interplay of different climatic systems and processes, including past changes in southern America monsoon activity, Intertropical Convergence Zone setting, different Atlantic Meridional Overturning Circulation (AMOC) strength and phytoplankton blooming triggered by Amazon River plumes. Here we investigate early Pleistocene calcareous nannoplankton at Ceara Rise, between about 1150 and 850 kiloyears ago. Our investigation shows abrupt variations in water column dynamics across glacial/interglacial cycles or, even better, linked with different AMOC modes. Dominant placoliths in…
When texts become action. The institutional circuit of early childhood intervention
2017
Building on ideals of social cohesion, equality of opportunities and socio-economic benefits, there has been an increasing awareness in Norway of kindergarten employees’ responsibility to initiate ...
Management in the 24/7-society raises concerns of fairness and social responsibility
2018
Purpose Despite the pressure on work-family polices arising from the increase in nonstandard working times in various sectors, only a few studies have addressed management practices in 24/7 workplaces. This paper aims to investigate the challenges Finnish managers face in meeting the various tensions stemming from nonstandard working hours and services operating 24/7. Two typical 24/7 work contexts are focused: the hospitality and retail industries and flexibly scheduled early childhood education and care (ECEC) services. The emphasis is on management practices relating to the planning of work shifts and children’s care schedules. Design/methodology/approach Study 1 comprises focus group i…
Privilege or tragedy? : Educators’ accounts of flexibly scheduled early childhood education and care
2017
This article explores accounts given by Finnish educators ( n = 31) on the topic of flexibly scheduled early childhood education and care (i.e. childcare provided during non-standard as well as standard hours). Previous research has shown this to be a sensitive topic because of the contradiction between what is deemed in the interests of children and the fact of providing childcare during non-standard hours. The research follows the principles of discursive psychology. Educators’ accounts were labelled as excusing, compensating, normalising and justifying. Accounts categorised as excusing and compensating shared concern over the effects of childcare during non-standard hours on children’s w…
Options and Accounting Information: Empirical Evidence in Stock and Derivative Markets
2014
This study investigates the informational role of options trading in the price discovery process around the dissemination of accounting information, specifically annual and quarterly earnings announcements. Firstly, we examine the effect of options markets by analyzing stock market reaction to earnings news conditional on the availability of options markets. Secondly, we examine options-trading activity around the release of earnings news. Results show that when options trading is available, the options market enhances the price efficiency of equity markets. Moreover, the dissemination of earnings news is associated with significant unusual activity in the options market due to informed tra…
An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings
2006
Abstract This paper provides an empirical assessment of the Feltham-Ohlson models, distinguishing between firms with positive and negative abnormal earnings. Abnormal earnings persistence and conservatism parameters differ for these two groups; this implies different earnings prediction models and valuation functions for both profit-making and loss-making firms. The analysis refers to the period 1991-1999 and uses a sample of Spanish firms quoted on the Madrid S.E. The results suggest that our contextual approach is more useful than the non-contextual one to predict future abnormal earnings and explain current prices. Although the Ohlson (1995) model is accurate in forecasting future abnorm…
Earnings sustainability, economic conditions and the value relevance of accounting information
2013
Summary This study demonstrates that the value relevance of accounting information is influenced by the ability to capitalize investments in valuable resources. We use data from Sweden to show that firms that operate in industries in which accounting conservatism limits this capitalization display lower value relevance as a result of more unsustainable earnings components. However, when controlling for the different properties of sustainable and unsustainable earnings components, the difference vanishes. Moreover, we show that firms operating in industries in which more investments are immediately expensed display systematic temporal variations in the level of value relevance. We contend th…
The Predictive Ability of Financial Information for Future Earnings: A European Perspective
2003
The objective of this paper is to analyse cross-national differences in the predictive ability of financial information (accounting and market data) for future earnings. We adopt a European perspective in our analysis by focusing on four representative European countries (France, Germany, Spain and the UK) in order to assess whether the institutional and accounting differences among them result in inter-country differences in the predictive value of financial information. In particular, we consider that differences in the extent of conservatism, due to country characteristics, such as the legal system (code-law vs common-law), the way companies finance their operations, and the relationship…