Search results for "Human Resource Management"
showing 10 items of 838 documents
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…
El efecto del anuncio de beneficios cuando cotizan opciones: un estudio conjunto del mercado de contado y el mercado de opciones
2015
ResumenEl objetivo del trabajo es comprobar, para los mercados de valores españoles, si el comportamiento de los precios incorporando la información revelada por el anuncio de beneficios trimestrales, es más eficiente en aquellas empresas en las cuales se negocian opciones sobre sus acciones. Utilizando la tradicional metodología del suceso y la comparación de funciones de distribución, obtenemos que para las empresas con opciones, la información se incorpora antes. Además, verificamos que hay un comportamiento anormal en el mercado de opciones que viene explicado por la información que contiene el beneficio. Los resultados obtenidos soportan la mejora de la eficiencia del mercado de contad…
SOCIO-CULTURAL FACTORS AND INTERNATIONAL COMPETITIVENESS
2015
Socio-cultural factors – shared values, norms and attitudes are significant, but less acknowledged sources of international competitiveness. Previous studies have found socio-cultural factors positively affecting various aspects of international competitiveness – entrepreneurship, innovation, productivity and international cooperation. These factors are more sustainable and less affected by external environment changes in comparison with the traditional factors. Socio-cultural factors provide an opportunity to develop competitiveness strategies based on unique advantages. This research aims to explore the impact of socio-cultural factors on international competiveness in small, open economi…
Academic Entrepreneurship in Europe WrightMike ClarysseBart MustarPhilippe LockettAndy. 2007. Cheltenham, UK: Edward Elgar. 228 pages, hard cover.
2009
Conflicting vocational identities and careers in the sector of tourism
2004
This article investigates the formation of vocational identities of workers in the sector of tourism in the Czech Republic, Greece and Spain. Major challenges and conflicts shape the sector of tourism as a particular labour space. Emerging issues relate to the need for diversifying the offer of services to face seasonality, strategies of entrepreneurial merging and demands for mobility and flexibility of the workforce. For the individual worker, a complex combination of related factors lead to tensions and contradictions, particularly in terms of changes in work organization, flexibility and how vocational identities of workers are shaped. An active policy for social dialogue and the improv…
Trade union density and unemployment insurance in Finland
2006
The Effects of a Structured Curriculum on Preschool Effectiveness: A Field Experiment
2021
Abstract: This study tests an intervention that introduces a structured curriculum for five-year-olds into the universal preschool context of Norway, where the business as usual is an unstructured curriculum. We conduct a field experiment with 691 five-year-olds in 71 preschools and measure treatment impacts on children’s development in mathematics, language, and executive functioning. The nine-month intervention has effects on child development at post-intervention and the effects persist one year following the end of the treatment. The effects are mainly driven by the preschools identified as low-quality at baseline, indicating that a structured curriculum can reduce inequality in early c…
Testing for non-linearity in an artificial financial market: a recurrence quantification approach
2004
Abstract In this paper, earlier work on testing for non-linear dynamics on realizations from an artificial financial market is extended in two ways. On the one hand, Hinich’s bispectral test and White’s neural network test are computed. On the other hand, a recently developed methodology to test for hidden structures in data, inherited from Physics, is successfully applied on the realizations of the artificial market. Results among alternative tests are compared.
Demand for life annuities from married couples with a bequest motive
2006
The aim of this paper is to explain the ‘annuities puzzle’ in greater depth by introducing the bequest motive. It will try to determine whether this motive really is a relevant feature influencing the demand for life annuities from married couples. With this aim in mind, we develop an optimization model of the utility provided by purchasing a life annuity with contingent survivor benefit or a joint survivor life annuity. Our model is based on that first put forward by Brown and Poterba (2000), to which we have added elements from other models, such as Friedman and Warshawsky's (1990) and Vidal and Lejárraga's (2004), which include the bequest motive. This will enable us to calculate the ann…
Has pharmaceutical research become more scientific?
1996
Pharmaceutical research continues to be highly empirical, despite some recent writings arguing that it has become more scientific. Contrary to a study asserting that Mevacor, Tagamet, and Capoten demonstrate the success of targeted research, these drugs were discovered only after many years of following leads. Two hypotheses implied by the proposition that pharmaceutical research has become more scientific are tested. The first hypothesis is that the uncertainty of research has fallen. The second is that the number of publications by scientists in the industry has increased. Both are rejected.