Search results for "Counting"
showing 10 items of 2108 documents
Reputation and financial reporting in Finnish public organizations
2021
PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the…
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…
LES PUBLICATIONS FRANCAISES EN COMPTABILITE ET CONTROLE DE GESTION SUR LA PERIODE 1994-2003 : UN ETAT DES LIEUX
2005
This study provides results about the French academic production in Financial and Management Accounting. We focus on the most productive authors and institutions and the most influential French scholars. It also relates to the academic journals to evaluate their influence. This study is based on the articles published in the four main French academic journals (Comptabilité Contrôle Audit ; Finance Contrôle Stratégie ; Revue Française de Gestion ; Sciences de Gestion/Economies et Sociétés), between 1994 and 2003 (a ten-year period) and the academic cited works in these articles.
The Car Resequencing Problem with Pull-Off Tables
2011
AbstractThe car sequencing problem determines sequences of different car models launched down a mixed- model assembly line. To avoid work overloads of workforce, car sequencing restricts the maximum occurrence of labor-intensive options, e.g., a sunroof, by applying sequencing rules. We consider this problem in a resequencing context, where a given number of buffers (denoted as pull-off tables) is available for rearranging a stirred sequence. The problem is formalized and suited solution procedures are developed. A lower bound and a dominance rule are introduced which both reduce the running time of our graph approach. Finally, a real-world resequencing setting is investigated.
El efecto moderador de la edad en la relación entre el valor percibido, las TIC del minorista y la lealtad del cliente
2010
AbstractInformation and communication technology (ICT) may represent a source of benefits for retailers. However, there is a debate in the literature on how ICT influences customer-supplier relationships. In addition, the evidence on the effect of age on consumer attitudes towards retail technological solutions is not conclusive. This paper proposes and tests a model to analyze the influence of retail ICT on consumer loyalty towards the retailer, as well as to assess the moderating role of consumer age on this relationship. As a result, customer assessment of retail ICT, together with perceived value, exerts a positive influence on consumer commitment and satisfaction, being the latter an a…
The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden
2008
This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old-age contingency, based on official data. The main accounting entries are developed from the principles of double-entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless curren…
Being active in pregnancy: Theory-based factors associated with physical activity among pregnant women.
2018
ABSTRACTAlthough regular physical activity is recommended for pregnant women, compared to pre-pregnancy, antenatal physical activity often reduces or ceases completely. Drawing from the theory of planned behavior, self-determination theory, and theory on self-control, we aimed to test an integrative model of physical activity in a sample of pregnant women. The current study was conducted in Brisbane, Australia, in 2014–2015 using a prospective-correlational design with a one-week follow-up. Participants (N = 207, Time 1; Meanage = 30.03 years, SDage = 4.49 years) completed an initial survey measuring: intrinsic motivation from the self-determination theory, social cognitive constructs from …
Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia
2008
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…
Social Determinants of Success: Social Media, Corporate Governance and Revenue
2019
This study examined how social media (Twitter and LinkedIn) relates to the operating revenue by investigating the effect of the use of social media by the board of directors. To tackle this question, we analyzed the mediating and moderating relationship of social media on the effect of board size in operating revenue (turnover). We studied the implications of the use of social media by the board members by using structural equation modeling (SEM). The data consisted of a random sample of 100 companies listed on the NASDAQ. The study makes two main contributions. First, it shows interesting differences in the use of social media for the operating revenue. Our results suggest that while Twitt…
A bibliometric analysis of cultural heritage research in the humanities: The Web of Science as a tool of knowledge management
2023
AbstractSubstantial research on the topic of cultural heritage has been conducted over the past two decades. At the same time, the overall output volume of journals and citation metrics have become important parameters in assessing and ranking researchers’ performance. Even though the scholarly interest in cultural heritage has recently increased world-wide, a comprehensive analysis of the publication output volume and its correlation to the shift in the cultural heritage regime starting in 2003 is still lacking. The article aims to understand the role of Web of Science (WOS) as a tool of knowledge management in academia by drawing on the scholarly output volume, the patterns displayed by t…