Search results for "Positive"
showing 10 items of 1875 documents
Heterogeneous effects of sustainable agriculture practices: micro-evidence from Malawi
2020
Abstract Are the effects of sustainable agricultural practices heterogeneous across agro-ecology and wealth in Malawi? Would a wealth-enhancing policy be associated with increased effectiveness of these practices? Focusing on a nationally representative set of Malawian agricultural households, the article answers the above questions by employing plot-level panel data matched with a set of geo-referenced rainfall and temperature records. The findings suggest a positive correlation between aggregate yield and the adoption of organic fertilizer. A similar result holds for legume intercropping and for hybrid seeds, which are associated to reductions in yield volatility between the two waves. Ne…
How consistent are perceptions of inequality?
2020
Abstract Despite recent empirical evidence on the importance of perceived inequality, its analysis is still underexplored. In this paper we study whether unobserved perceptions of inequality are reflected in observed individual opinions in a consistent fashion. Inconsistency is relevant to ealuate the level of agreement that individuals share with respect to different domains of inequality. Using the wave from the 2009 International Social Survey Program in the US, we show that inequality is a complicated concept prone to inconsistencies and propose a testing procedure to an empirical appraisal. We find that inconsistencies exist though they may not extend to all the domains of inequality. …
LA ESTRATEGIA DE OUTSOURCING INTERNACIONAL EN ESPAÑA: UNA APROXIMACIÓN A LOS SECTORES MANUFACTUREROS TRADICIONALES
2009
RESUMENEn los últimos años el uso por parte de las empresas de la estrategia de outsourcing en sus dos vertientes (nacional e internacional)1 está siendo una práctica habitual en los países desarrollados, especialmente en los sectores manufactureros tradicionales. Dado el desarrollo experimentado y las implicaciones técnico-productivas y sociales que se derivan de su implementación, en este trabajo analizamos cuál ha sido la tendencia de esa estrategia en estos sectores durante el periodo 1985-2004 y contrastamos qué relación existe entre ésta y dos de sus principales factores determinantes: el tamaño y la experiencia internacional. De los resultados más generales se desprende que el outsou…
Evaluating the statistical significance of de facto accounting harmonization: a study of European global players
2000
Two different forces are involved in the international harmonization of accounting: institutional endeavours to harmonize accounting internationally by developing common accounting rules and reporting standards, and spontaneous efforts by ‘global players’ to adopt accounting methods that will improve communication with users in other countries. These two developments are proceeding side by side, generally reinforcing one another but occasionally moving independently. This paper is primarily concerned with the process of harmonization of financial accounting within the European Union. The hypothesis we want to test is that, in spite of the obstacles to the harmonization of regulations in the…
The experience of knowledge in everyday accounting: a study of Finnish accounting managers
1995
The paper offers an ethnomethodological-phenomenological description of the everyday cost accountant's life-world in Finnish companies. This empirical study is based on qualitative research interviews which provide rich data on this phenomenon and offer a starting-point for interpretation. As a result of interpretation a picture emerges of how the everyday accountant seems to acquire the experience of knowledge. ‘The experience of knowledge’ is used to refer to ethnomethodological-phenomenological perspective which means that the constitution of practical accounting knowledge is seen as an accomplishment which is based on an individual sense-making process. This process and its elements are…
Making Business Partners: A Case Study on how Management Accounting Culture was Changed
2007
Abstract There has been a lot of debate on the new business-oriented role of management accountants during recent years. This paper examines how a case company is trying to change its management accounting culture in practice. Furthermore, it illustrates how accounting practices are woven into the cultural fabric of an organization and the great diversity of practices constituting its business orientation. This longitudinal case study explores and theorizes the multiple cultural change interventions related to management accounting, including how the case company reorganized the management accounting organization, implemented new accounting systems and innovations, pursued a new kind of hum…
Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
2005
This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic cha…
Students' attitude towards the use of educational video games to develop competencies
2018
The use of educational video games (EVGs) is gaining momentum as a means to motivate and to engage students in their learning process. Nevertheless, previous research is taking for granted that students have a positive attitude towards EVGs and did not ensure a proper understanding of students' characteristics that might influence their attitude towards them. Therefore, this study's main goal is to explore four students' characteristics (perceived relevance, perceived confidence, media affinity, and perceived self-efficacy) that influence students' attitude towards the use of EVGs to develop competencies. Using the fsQCA method to analyze data gathered on a sample of 128 undergraduate stude…
A New Educational Model to Train Parents for a Successful Upbringing of Children: A European Cross-national Study
2013
Abstract The quality of parenting skills is fundamental to the children's well-being. The project “BE Supportive, NOT violent! Positive parenting for happy children!”, funded by the European Commission, proposes a new model of positive parenting to provide and reinforce parents’ knowledge, resources and tools to achieve a positive relationship and communication with their children. The model has been implemented twice with parents from Romania, Spain, Latvia, Poland, Italy and Sweden with positive results.
Prediction of type 2 diabetes mellitus based on nutrition data
2021
Abstract Numerous predictive models for the risk of type 2 diabetes mellitus (T2DM) exist, but a minority of them has implemented nutrition data so far, even though the significant effect of nutrition on the pathogenesis, prevention and management of T2DM has been established. Thus, in the present study, we aimed to build a predictive model for the risk of T2DM that incorporates nutrition data and calculates its predictive performance. We analysed cross-sectional data from 1591 individuals from the population-based Cooperative Health Research in the Region of Augsburg (KORA) FF4 study (2013–14) and used a bootstrap enhanced elastic net penalised multivariate regression method in order to bu…