Search results for "FINANCE"
showing 10 items of 4676 documents
Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies
2012
Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinants for external assurance posited by existing literature (industry, size, profitability, leverage) have an impact on the decision of companies to assure their CSR reports. Our study is a pioneer in the sense that it investigates the possible links between the auditor of the annual report and the provider of assurance. The results of this study ind…
The economies of the Baltic Sea Region in relation to green economics, with particular focus on Latvia: environmental sustainability and well-being
2010
Economic activity has an impact on the environment, but the potential degree of this impact will depend on several factors which are mainly determined by the technology used. This paper analyses the potential environmental impact the economies of the Baltic Sea Region have on their respective countries. The Baltic Sea Region countries are characterised by two economic development scenarios, namely, market and transition economies. Income levels, applied technologies and environmental management practices in these countries differ considerably, and affect a variety of complex indices. These are used to evaluate a country's overall environmental situation and the well being of its inhabitants…
“INSTITUTIONAL CAPITAL” AS A FACTOR OF SUSTAINABLE DEVELOPMENT ‐ THE IMPORTANCE OF AN INSTITUTIONAL EQUILIBRIUM / INSTITUCINIS KAPITALAS KAIP DARNAUS…
2008
The main aim of this article is to provide a basis for changing the focus in New Institutional Economics (NIE) from the economic effects of institutions to the importance of “institutional capital” for sustainable development. First, a theoretical model of NIE is presented in the context of sustainable development. Then, the concept of an institutional equilibrium (where informal institutions support and strengthen formal institutions) is discussed as an important determinant of “institutional capital” stimulating or hampering sustainable development. Santrauka Šio straipsnio tikslas – pateikti naujos institucinės ekonomikos (NIE) pokyčius, kai pastebimas perėjimas nuo ekonominių institucij…
Arguments in Favor of Moving to a Sustainable Business Model in the Apiary Industry
2017
Abstract Today’s society faces major challenges in meeting future global food demands and solving biodiversity loss, and it quickly needs to find ways in addressing these issues. The places to look for solutions come from the economic sectors that employ the most powerful pressure on these issues such as agriculture. Apiculture, as a branch of agriculture is being more and more recognized as sustaining human life and contributing to sustainability. However, the sector records a progressive decline of honey bees. Therefore, a rapid restructuring needs to take place in agricultural markets, in general, as well as in apiary agribusinesses. Although important, technological progress is insuffic…
Closed Form Approximation of Swap Exposures
2013
This paper provides closed form lower and upper bounds for the price of European swaption on cross currency basis swap with the presence of dynamic basis spreads. Cross currency basis spreads are treated as integrals of spot spreads, approach familiar from interest rate models. The spot spread is modelled by two-factor mean reverting Gaussian model that is equivalent to two-factor Hull-White model introduced by [Hull and White(1994)]. This model allows closed form approximations and relatively well fitting and simple calibration to the spread term structure.
L'impôt syndical et patronal
2015
International audience; Depuis 2011, les principaux syndicats de salariés et les organisations patronales doivent publier leurs comptes. Les premières publications montrent la difficulté de l’exercice mais surtout ils révèlent le poids prépondérant des subventions dans les ressources des organisations syndicales. Cette question est revenue au premier plan en 2013-2014, lors de la réforme de la formation professionnelle. Les partenaires sociaux et le gouvernement se sont mis d’accord pour créer, en leur faveur, un nouvel impôt assis sur les salaires. Ils ont affirmé que ce prélèvement mettra fin aux prélèvements sur diverses institutions de l’Etat social. Mais cette substitution est loin d’ê…
L’évolution du système de santé. Entre régulation et conventions
2015
National audience;
Lexicographie et big data : testez le data mining & l’opinion mining
2016
Participation à la Nuit des chercheurs à la MSH de Dijon, le 30 septembre 2016
Research and development expenditure in France : an analysis by sector
1996
La taille des entreprises a toujours été considérée comme une variable déterminante dans l'explication de leurs stratégies (stratégie de concentration ou stratégie d'innovation). Ce travail se propose d'analyser la relation évoquée par J. Schumpeter entre la taille des entreprises et le montant des dépenses en recherche-développement. Tout en suivant la méthodologie utilisée en Economie Industrielle, nous avons d'abord conduit une analyse exploratoire sur cette relation. Cette étude, réalisée au niveau branche, montre que la taille (mesurée par le nombre de salariés, la production effective ou la valeur ajoutée) exerce une influence positive sur les dépenses en recherche-développement (mesu…
Site-selectivity control in hetero-Diels-Alder reactions of methylidene derivatives of lawsone through modification of the reactive carbonyl group: a…
2019
A new perspective on the reactivity of hydroxyquinones was revealed as an acetal derivative of lawsone was synthesized, isolated, and used in tandem Knoevenagel/hetero-Diels-Alder reactions catalyzed by S-proline. The intermediate alkylidene-1,3-diones that were formed in situ reacted with electron rich alkenes to predominantly afford pyrano-1,2-naphthoquinone (β-lapachone) derivatives along with the isomeric pyrano-1,4-naphthoquinone (α-lapachone) derivatives in high to excellent total yields. Interestingly, the highly reactive arylidene-1,3-dione derivatives were found to be stable and isolable. DFT calculations suggest that these hetero-Diels-Alder reactions have a high polar character, …