Search results for "COU"
showing 10 items of 14566 documents
Thermodynamic properties and conductivities of some dodecylsurfactants in water
1988
Densities, heat capacities, enthalpies of dilution, osmotic coefficients and conductivities are reported for dodecylamine hydrochloride, dodecyldimethylammonium and dodecyltrimethylammonium chloride in water over a wide range of concentration. The last two properties were also measured for dodecyltrimethylammonium bromide. From the thermodynamic data partial molar volumes, heat capacities and relative enthalpies and nonideal free energies and entropies were derived as a function of the surfactant concentration. The cmc's and degree of counterion dissociation were also calculated from the transport properties. It is shown that the trends of volumes, enthalpies, free energies and entropies ar…
DO FLEXIBLE AND TENACIOUS GOAL PURSUIT ALLEVIATE THE INFLUENCES OF FUNCTIONAL DECLINE TO ACTIVITY PARTICIPATION?
2018
Assimilative and accommodative coping strategies have hardly been studied in relation to activity participation when facing functional decline. We investigated whether tenacious goal pursuit (TGP) and flexible goal adjustment (FGA) influence the association between physical or cognitive performance, and physical activity or participation in other hobbies. Participants were 78-93-year-old community-dwelling people (n=187). TGP and FGA were self-evaluated with distinct scales (ranges 5–25). Physical performance was assessed with Short Physical Performance Battery (SPPB; 0–12) and cognitive performance with Mini-Mental State Examination (MMSE; 0–30). Physical activity (0–5) and participation i…
The activity-based costing method developments: state-of-the art and case study
2008
International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …
Die Herausbildung von Zufriedenheits-urteilen bei Alternativenbetrachtung
1999
Traditional elements of competitive differentiation are declining. As industries and firms worldwide face increasing competition, slower growth rates, and price pressures, greater attention is being placed on customer satisfaction. However the research in satisfaction never consider alternatives, when customer satisfaction is formed. It has been the approach of this paper to present an extension for this circumstance. Therefor the regret theory, a diversion of the expectation utility theory, is used to explain the phenomena. According to this theory, each outcome has associated with it the evaluation of the difference between the outcome and the outcome that would have been received had a d…
Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate
2016
The IASB and the FASB have recently re-evaluated the current model underlying loan loss accounting (the ‘incurred loss’). Taking into consideration the G20‘s advice on using more forward-looking information, they introduce a new approach (the ‘expected loss’ model). This paper reviews the academic literature to shed some light on the new expected loss models when applied to the financial industry. The accounting literature discussed in this study outlines both general theoretical findings and empirical evidence that help to infer the potential impact of the new models. Given the link between loan loss impairment and accounting conservatism as well as earnings management, we explore these co…
Forecasting Latin America’s Country Risk Scores by Means of a Dynamic Diffusion Model
2013
Over the last years, worldwide financial market instability has shaken confidence in global economies. Global financial crisis and changes in sovereign debts ratings have affected the Latin American financial markets and their economies. However, Latin American s relative resilience to the more acute rise in risk seen in other regions like Europe during last years is offering investors new options for improving risk-return trade-offs. Therefore, forecasting the future of economic situation involves high levels of uncertainty. The Country Risk Score (CRS) represents a broadly used indicator to measure the current situation of a country regarding measures of economic, political, and financial…
MUNICIPAL FINANCE EQUALIZATION PROCESS IN LATVIA
2012
The municipal finance equalization calculations in Latvia presently take into account the demographic indicators, but they do not depict accurately the municipal finance requirements; in order to precisely determine these numbers, other consequential criteria should be accounted for as well, such as infrastructure or other aspects characterising the peculiarities or needs of a certain territory. Inclusion of these new criteria in the process of determining the need for financing could serve as the basis for improvements to the existing system. The purpose of this article is to analyze the municipal finance situation in Latvia, starting with 1998, to show the differences in their income and …
The determinants of subjective economic well-being: an analysis on Italian-Silc data
2011
Using Italian data on Income and living conditions for the year 2005, the paper investigates the main determinants of households’ subjective economic well-being by means of a Partial Proportional Ordered Logit Model. According to a joint subjective and objective perspective of analysis, we use as dependent variable the perceived ability of households to make ends meet. Whereas, we use as explanatory variables some objective aspects of living conditions relating to housing, financial equilibrium, possession of durables and quality of residence place and some socio-demographic characteristics. The empirical results show that the financial strain is the most relevant dimension of living condit…
Intellectual Capital Report in the Healthcare Sector: An Analysis of a Case Study
2017
In the healthcare sector the growing interest in intellectual capital begins with the understanding that the ability to maintain and develop knowledge within it is one of a major reason for the success of the structure. Knowledge presents in health care organizations is a valuable asset, essential to ensure a good quality of services, which has been not only enhanced but also continuously developed. In this sense, analyzing the intellectual capital in healthcare means put at the centre of attention knowledge, the processes that make it possible. This exploratory study aims to investigate the importance of intellectual capital in the healthcare sector, thorough the examination and interpreta…
The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context
2007
The purpose of this paper is to analyse the relationship between the likelihood that a company will receive a qualified audit report (as a measure of the quality of financial information) and the existence and characteristics of the audit committee (AC). For listed companies that voluntarily created an AC in the period following the publication in 1998 of the Spanish Code of Corporate Governance, known as the Olivencia Code, we find that ACs size, the percentage of independent members in ACs, company size, losses reported in either or both of the previous two years, receiving the same qualified audit opinion as in the previous year and ownership concentration affect the likelihood of receiv…