Search results for "ECONOMICS"
showing 10 items of 14389 documents
Verso la rappresentazione e valutazione dello sviluppo delle aziende : i limiti dell'informativa economico-finanziaria e il contributo di alcuni appr…
2009
Firms are dynamic entities in continuous change. This dynamism can lead to an improvement or worsening of the firm. Only in the first situation we can say that a firm is developing. The notion of firm's development does not have in literature an univocal interpretation and for this reason the first aim of the article is to illustrate an interpretation for a better understanding of this notion, which remains incomplete without appropriate instruments for the representation and evaluation of firm's development. The main purpose of this article is to reflect upon the manner to represent and to value this complex phenomenon. The analysis highlights, on the one hand, the limits of the financial …
Comparaison Balanced Scorecard - Navigator
2008
Cet article a pour objectif de décrire et de comparer deux modèles de tableaux de bord stratégique : le modèle Anglo-Saxon, connu sous le nom de Balanced Scorecard et le modèle Scandinave, dont l'application la plus connue a été développé au sein de l'entreprise Skandia sous le nom de Navigator.
LES TABLEAUX DE BORD DU CAPITAL INTELLECTUEL
2009
Cet article a pour objectif de présenter et d'analyser les tableaux de bord du capital intellectuel qui constituent un modèle alternatif au Balanced Scorecard. Dans une première partie, nous retraçons les origines et les fondements des tableaux de bord du capital intellectuel. Puis dans une seconde partie, nous décrivons les différentes façons d'appréhender le capital intellectuel pour dans une troisième partie analyser des exemples de tableaux de bord du capital intellectuel.
La constitucionalización de la estabilidad presupuestaria en Estados Unidos: lecciones de un debate inacabado
2017
El presente artículo tiene por objeto el estudio de la problemática jurídica que ha suscitado a lo largo de la reciente historia de los Estados Unidos la posible constitucionalización de la estabilidad presupuestaria, analizando las repercusiones de ésta a través de las experiencias estatales y del complejo marco institucional de la democracia norteamericana a nivel federal. Con ello, se perfilarán las cuestiones que más dudas suscitan en torno a la balanced budget desde el prisma constitucional y que pueden repetirse en cualquier proceso de similares características.Recibido: 28 agosto 2017Aceptado: 28 noviembre 2017Publicación en línea: 27 diciembre 2017
Metric discrimination and distribution of the species of Crocidura occuring in Tunisia
1992
A recent paper on the occurrence of the genus Crocidura in Tunisia reports a single specimen identified as C. suaveolens. Therefore a third species, besides C. russula and C. whitakeri would occur in the country. However, the presence of C. suaveolens in North-Africa is controversial and was recently ruled out from the other Maghrebi countries (Algieria and Morocco). During the period 1989-90, 71 specimens of shrews were collected from owls pellets or trapped at Tunisian 12 sites. This material was measured and studied both by classic morphometric and multivariate methods (Fuzzy test, Principal Coordinate Analysis and Generalized Procrustes Analysis), considering also reference samples (C. …
A Dynamic Model of Ballasted Rail Track with Bituminous Sub-Ballast Layer
2012
AbstractThe bituminous sub-ballast layer within the ballasted rail track allows some mechanical and environmental advantages. An analytical model of a ballasted rail track with sub-ballast layer has been proposed by considering the rail as viscous-elastic continuous beam discretely supported, at four levels of elasticity.The model was used to compare the mechanical performance of both ballasted track with and without bituminous sub-ballast layer. The results confirmed that the bituminous sub-ballast layer reduces the dynamic forces on the ground and achieves the technical objectives as reduction of ground borne vibrations and increase of the design life of the rail track.
Foreign direct investment attraction in the Baltic States
2014
This paper considers the importance of macroeconomic factors as well as investment climate for foreign direct invest ment attraction in the Baltic states. It reviews some of the indicators for measuring the investment climate and their usefulness as indicators of strength of FDI attraction and uses the results of econometric analysis to consider relative importance of various macroeconomic factors. The results suggest that perceptions of corruption and fiscal policy are some of the more important drivers of FDI attraction. The paper also considers several measures that could improve foreign direct investment attraction in the Baltic States such as expanding the protection of property right…
Macroeconomic fluctuations and educational inequalities in suicide mortality among working-age men in the Baltic countries and Finland in 2000–2015: …
2020
Abstract Introduction In the 2000s, the Baltic countries experienced unprecedented economic growth followed by a deep recession. This study aimed to examine changes and educational inequalities in suicide mortality among working-age men in the Baltic countries and Finland in relation to macroeconomic fluctuations. Methods We analysed changes in overall suicide mortality and by educational level between the 2000–2003, 2004–2007, 2008–2011 and 2012–2015 periods among men aged 30–64 years using census-linked longitudinal mortality data. We estimated age-standardised mortality rates, mortality rate ratios (Poisson regression), the relative index of inequality and slope index of inequality. Resu…
Dynamics of ethnic structures in the Baltic States
2015
Theoretical Old-Age Pension Benefits and Replacement Rates in the Baltic States: A Retrospective Simulation
2016
Abstract The author presents a comparative analysis of old-age pension systems in Estonia, Latvia and Lithuania using a method of retrospective simulation run on a self-developed model. The model baseline case is a person retiring in December 2014 after 40 years of service with nationwide average salary. Other cases include low and high-earners, funded schemes participants and simulations for modified notional capital valorisation formulae. Three study countries return very dissimilar results, which is caused by differences in their pension systems’ designs. Lack of non-contributory element (basic pension) in Latvia leads to a low degree of progressivity, with inexcusably low pensions to lo…