Search results for "Counting"
showing 10 items of 2108 documents
From state-owned smokestacks to post-industrial dreams : The Finnish government in business, 1970–2010
2020
While state-owned enterprises (SOEs) used to be considered obsolete tools for governmental intervention in the economy, in recent years governmental intervention in the business sector has re-emerged as a topic of debate. However, scholarship on the changes in and the modernisation of the SOE model is limited. In this article, we examine how the Finnish state’s ownership policy adapted to the requirements of economic globalisation between the 1970s and the 2010s. We show that the attitude towards globalisation was pragmatic and aimed at safeguarding the competitiveness of domestic companies. The state-owned company system was gradually adapted to meet new needs, losing most of its original …
Trans-Contextual Model Predicting Change in Out-of-School Physical Activity: A One-Year Longitudinal Study
2021
The aim of the current study was to test the long-term predictive validity of the trans-contextual model in accounting for variance in adolescents’ out-of-school physical activity measured by self-report and accelerometer based-devices over a one-year period. Secondary school students ( N = 265) aged 11 to 15 years completed a three-wave survey on two occasions in time, spanning a one-year interval, measuring perceived autonomy support in physical education (PE), peer and parent autonomy support in leisure-time, autonomous and controlled motivation in PE and leisure-time, attitude, subjective norms, perceived behavioural control, intention, and out-of-school physical activity both by sel…
Obiektowy rachunek kosztów usług pasażerskiego transportu samochodowego na przykładzie PKS SA
2018
W dobie silnej konkurencji, dynamicznie zmieniających się warunków rynkowych rachunek kosztów odgrywa ważną rolę, bowiem generuje informacje do podejmowania racjonalnych decyzji. Celem artykułu jest zaprezentowanie możliwości wykorzystania obiektowego rachunku kosztów w działalności usługowej pasażerskiego transportu samochodowego. Zmierzając do osiągnięcia celu, omówiono istotę obiektowego rachunku kosztów oraz korzyści wynikające z jego stosowania. Przedstawiono informacje o spółce – specyfikę przedmiotu działalności, strukturę organizacyjną, bowiem wpływają one na kształt rachunku kosztów. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy literatury przedmiot…
Journal of Economics and Management Research, Vol. 4/5
2016
Deadlock in corporate governance: Finding a common strategy for private telephone companies, 1978–1998
2017
This paper looks at how a group of small, incumbent private telephone companies complied with the international convergence of market structures. The existing research has mainly focused on large national incumbents, assuming a transition to multinational enterprise. This development process is often associated with privatisation policies and various institutional factors. The article tests these assumptions using a case study of the network of Finnish local telephone companies. It looks at the development of an interfirm network, its perspectives on the different phases of the deregulation process, and how the network tried to regenerate itself but failed to form a unified corporate struct…
Family related variables effect on later educational outcome: a further geospatial analysis on TIMSS 2015 Finland
2020
AbstractFamily-related factors, like parent’s educational level, their values and expectations have a significant impact on child’s early skills and later educational outcomes. Further, parents provide their child, alongside with other learning environments, a broad mathematical and early literacy input. This study investigates the relationship between family-related socio-economic and other factors like, parental education, amount of books at home, parental attitudes towards mathematics and science, parental perception of child’s early skills and student’s later academic achievement. This is studied in the light of the Finnish data collected for Trends in International Mathematics and Scie…
Verbal counting skill predicts later math performance and difficulties in middle school
2019
This study examined the role of verbal counting skill as an early predictor of math performance and difficulties (at or below −1.5 standard deviation in basic math skills) in middle school. The role of fourth-grade level arithmetical skills (i.e., calculation fluency, multi-digit arithmetic i.e. procedural calculation, and word problem solving) as mediators was also investigated. The participants included 207 children in central Finland who were studied from kindergarten to the seventh grade. Path modeling showed that verbal counting in kindergarten is a strong predictor for basic math performance in seventh grade, explaining even 52% of the variance in these skills after controlling for th…
Change, Resistance to Change and Organizational Cynicism
2016
Abstract Over the past decades, the focus of the scientists has shifted towards the area of organizational change. The concept has been approached from several perspectives and studied by numerous disciplines and refers to a shift or transformation of an organization, of several components of the organization or of the processes that lie within. Being in an environment characterized by competitiveness and complexity, organizations are under a constant need of change, of progress, while the aim of each change is to improve the aspects that make this happen. The dynamics of the labour force market has contributed to the creation of an environment in which organizations are permanently facing …
ACCOUNTING OUTSOURCING IN MICRO AND SMALL ENTITIES – OPPORTUNITIES AND THREATS = OUTSOURCING RACHUNKOWOŚCI W MIKRO- I MAŁYCH PODMIOTACH – SZANSE I ZA…
2019
W dobie przemian społeczno-gospodarczych, silnej konkurencji, a także zmieniających się przepisów prawnych utrzymanie się na rynku i efektywne funkcjonowanie mikro- i małych podmiotów możliwe jest dzięki delegowaniu świadczenia usług w dziedzinie rachunkowości na zewnątrz wysoko wyspecjalizowanym jednostkom. Celem artykułu jest zaprezentowanie roli outsourcingu rachunkowości w aspekcie potrzeb informacyjnych użytkowników podmiotów małych i mikro funkcjonujących na globalnym rynku, jak również wskazanie na ich szanse i zagrożenia w świetle wyników przeprowadzonych badań. Jako metodami badawczymi posłużono się studiami literatury przedmiotu, przeglądem aktów prawnych, metodą ankietową oraz wn…
Management Accounting Chapter 3 Slides
2019
Gestion de contabilidad: materiales y mano de obra y gastos generales Management Accounting: Materials & Labor & Overheads