Search results for "Interest"
showing 10 items of 624 documents
Is the cardholder an efficient alarm system to detect credit card incidents?
2015
There is a growing tendency in credit card industry to increase the contribution of the smallest players, the cardholders, in the detection of card incidents. This article examines whether cardholders are efficient at detecting/communicating incidents of theft, loss or fraudulent use of their cards. The analysis focuses on whether they demonstrate enough speed of response to support a risk control subsystem by the issuer. The research follows a completely new approach showing how the issue can be handled by applying the concept of elasticity, a notion just recently exported from economics to the field of statistics by linking it with the reverse hazard rate. The issue is focused on the anal…
Optimal vs satisfactory transparency : The impact of global macroeconomic fluctuations on corporate competitiveness
2019
Abstract Being able to separate temporary global macroeconomic influences – caused by fluctuations in exchange rates, interest rates and inflation – from intrinsic performance – related to a superior product, production process or management – is crucial to assessing the development of a firm’s competiveness. Against that background, this paper analyzes institutions’ role in making firms supply outside shareholders with relevant information corresponding to satisfactory transparency from the shareholder perspective. Based on a sample of the 100 largest public European firms, it is found that no firm provided information to a level deemed satisfactory by the outside shareholder. One explanat…
Low-cost trends in audit fees and their impact on service quality
2018
Abstract The 2008 financial crisis has transformed the business environment. The number of audited firms has fallen considerably since the crisis, leading to a reduction in the cost of auditing services as a result of fierce competition among auditors. This drop in audit fees is of great concern for audited firms because it may be correlated with a fall in audit service quality. Such a fall in quality ultimately harms the prestige of audited firms and therefore negatively affects their profits. Based on an application of fuzzy-set qualitative comparative analysis (fsQCA), this paper analyzes the quality of audit services following a drop in the fees charged by auditors. The factors analyzed…
Ultrathin silicon nanowires for optical and electrical nitrogen dioxide detection
2021
The ever-stronger attention paid to enhancing safety in the workplace has led to novel sensor development and improvement. Despite the technological progress, nanostructured sensors are not being commercially transferred due to expensive and non-microelectronic compatible materials and processing approaches. In this paper, the realization of a cost-effective sensor based on ultrathin silicon nanowires (Si NWs) for the detection of nitrogen dioxide (NO2) is reported. A modification of the metal-assisted chemical etching method allows light-emitting silicon nanowires to be obtained through a fast, low-cost, and industrially compatible approach. NO2 is a well-known dangerous gas that, even wit…
IRA-EMO : Interactive Method Using Reservation and Aspiration Levels for Evolutionary Multiobjective Optimization
2019
We propose a new interactive evolutionary multiobjective optimization method, IRA-EMO. At each iteration, the decision maker (DM) expresses her/his preferences as an interesting interval for objective function values. The DM also specifies the number of representative Pareto optimal solutions in these intervals referred to as regions of interest one wants to study. Finally, a real-life engineering three-objective optimization problem is used to demonstrate how IRA-EMO works in practice for finding the most preferred solution. peerReviewed
Gli aspetti fiscali delle attività di rigenerazione e riuso di beni a fini di interesse generale.
2017
E’ possibile attribuire un riconoscimento, una legittimazione ed una regolamentazione giuridica all'opera prestata dai privati nell'attività di rigenerazione e riuso di beni di interesse comune? La leva fiscale può essere considerata come strumento per favorire lo sviluppo di queste attività? Alla prima domanda possiamo rispondere che il concetto, oggi in evoluzione, di sussidiarietà orizzontale, sembra essere lo strumento più idoneo per inquadrare giuridicamente le azioni di privati cittadini che volontariamente decidono di prendersi cura di beni comuni ai più diversi livelli (beni immobili o mobili concernenti il patrimonio artistico/culturale o, più in generale, fruibili da una collettiv…
Analysis of the conflicts of interest disclosed by the program reviewers of the scoliosis research society (SRS) congresses, 2010-2014.
2018
Background Conflicts of interest (COI) between industry and surgeons frequently introduce biases into surgical research. The abstracts submitted for presentation in scientific congresses are usually vetted for any indication of commercial bias. Members of review program committees regularly have recognized qualifications, and therefore certain COI are unavoidable. This study aims to determine the prevalence and magnitude of possible COI among those responsible for the selection of presentations at two important international conferences on spine surgery during a five-year period. Methodology COI declarations by those responsible for the final programs of the annual SRS (Scoliosis Research S…
Working college students’ profile Case Study: Faculty of Engineering Sibiu, Romania
2017
Abstract Faculty of Engineering in Sibiu is facing an increasing demand from industrial companies to employ students not only by the time of graduation but even during university studies. The scope of the study was to provide an insight on working students’ profile and the problems they are confronting with. Forty working students from the third year of Faculty of Engineering Sibiu were interviewed with regard of the research topic. Results of the study reflect the fact that a majority of working students face difficulties in school, having low grades or failed exams. The exam session seems to be a hard period for working students, and many of them find difficulties in attending all lecture…
Stress among working college students Case Study: Faculty of Engineering Sibiu, Romania
2017
Abstract Working students face many challenges: they must balance work, school, extracurricular activities, and personal life. Several studies reflected the fact that this balancing act goes hand-in-hand with the level of stress. The scope of the study was to find out whether working students in the Faculty of Engineering Sibiu experience different levels of stress compared with the non-working students. Eighty students from the third year of studies were interviewed regarding the research topic. The interviewed students were randomly selected, five working and five non-working students from each of the eight faculty specializations. The results of the study reflect the fact that the manage…
Geoscience Teaching and Student Interest in Secondary Schools-Preliminary Results from an Interest Research in Greece, Spain and Italy.
2013
The results of a topic-interest study on geosciences among 14- to 17-year-old school students are reported. The research was organized in the framework of the European project Geoschools to investigate the interest of students in the context of teaching strategies for geosciences in secondary schools. A questionnaire was designed as the main data-collection tool, based on the results of a comparison on geosciences curricula among the five European countries (Austria, Greece, Portugal, Italy, and Spain) which are the partners in the GEOschools project. The present study focuses on results from Greece and Spain but also includes preliminary results from Italy, for comparison purposes. Questio…