Search results for "Presa"
showing 10 items of 797 documents
L’impresa mafiosa? Colletti bianchi e crimini di potere
2016
Assumendo una prospettiva multidisciplinare e partendo dai risultati di una ricerca condotta sul campo tra il 2013 e il 2015, il volume esamina il complesso network delle relazioni interne ed esterne a due gruppi di imprese sequestrate e confiscate per infiltrazioni mafiose, osservandone i cambiamenti negli aspetti economici, finanziari, organizzativi e sociali sia nel periodo che precede il sequestro o la confisca, sia nel periodo in cui il provvedimento è in corso. L’elevato dinamismo che caratterizza i crimini messi in atto dagli imprenditori coinvolti e il contesto in cui avvengono rendono assimilabili, sotto molti punti di vista, i casi considerati alla cosiddetta criminalità dei colle…
Social Capital, Human Capital, and Sustainability: A Bibliometric and Visualization Analysis
2018
[EN] Academic interest in social and human capital is growing significantly. Similarly, their relationship with sustainability is increasing, especially compared to sustainability¿s relationship with natural capital and financial and economic capital. Bibliometric and visualization research on these relationships is nonetheless insufficient. This study analyzes the evolution of the literature on natural capital, financial and economic capital, and social and human capital related to sustainability. On the other hand, the study presents a bibliometric analysis on social capital and human capital (SHC) related to sustainability. The article studies 635 references collected from theWeb of Scie…
Supervisor leadership style, employee regulatory focus, and leadership performance: A perspectivism approach
2019
[EN] Drawing on regulatory focus theory, this research proposes that transformational leadership performance depends on followers' circumstances. The analysis of 125 people from two Spanish service firms reveals that, apart from transformational leadership, the presence of academic education, intrinsic job satisfaction and high customer contact, and the absence of family responsibilities, are core conditions for the presence of high leadership performance. The first contribution of this study is the direct inference of follower's regulatory focus from the observation of individuals' circumstances. The second contribution is that leaders should consider followers' circumstances to adopt a su…
Conceptual changes in lease accounting: Regulatory and academic challenges
2019
El objetivo principal de este trabajo es demostrar que el posicionamiento de los emisores de normas contables y el de los grupos de presión es coherente con la Teoría de la Ideología de la regulación y la Teoría Positiva de la Contabilidad de los efectos económicos, respectivamente. Sin embargo, contrariamente a la literatura previa de lobbying, argumentamos que en un contexto internacional y tras a˜nos de experiencia con las Normas Internacionales de Información Financiera (NIIF), todos los agentes, y no solo los emisores de las normas, utilizan aspectos conceptuales y técnicos, ya que los grupos de interés, fundamentalmente los preparadores, prevén hacer más efectiva su actividad de lobby…
Social research evolution in management accounting : reflection using Bunge’s theory
2004
Abstract Actually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface , without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed…
Optimization of the treatment with immunosuppressants and biologics in inflammatory bowel disease
2014
Many placebo controlled trials and meta-analyses evaluated the efficacy of different drugs for the treatment of inflammatory bowel disease (IBD), including immunosuppressants and biologics. Their use is indicated in moderate to severe disease in non responders to corticosteroids and in steroid-dependent patients, as induction and maintainance treatment. Infliximab, as well as cyclosporine, is considered a second line therapy in the case of severe ulcerative colitis, or non-responders to intravenous corticosteroids. An adequate dosage and duration of therapy with thiopurines should be reached before evaluating their efficacy. Methotrexate is a valid option in patients with Crohn’s disease bu…
Application of Supervised Machine Learning for Behavioral Biomarkers of Autism Spectrum Disorder Based on Electrodermal Activity and Virtual Reality
2020
[EN] Objective: Sensory processing is the ability to capture, elaborate, and integrate information through the five senses and is impaired in over 90% of children with autism spectrum disorder (ASD). The ASD population shows hyper¿hypo sensitiveness to sensory stimuli that can generate alteration in information processing, affecting cognitive and social responses to daily life situations. Structured and semi-structured interviews are generally used for ASD assessment, and the evaluation relies on the examiner¿s subjectivity and expertise, which can lead to misleading outcomes. Recently, there has been a growing need for more objective, reliable, and valid diagnostic measures, such as biomar…
El pago único de la prestación por desempleo como medio de financiación inicial de las empresas de Economía Social en España
2018
El Real Decreto 1044/85, de 19 de junio, configura la prestación por desempleo mediante pago único como un instrumento para el fomento del empleo. Desde entonces ha sido la base sobre la que se han desarrollado numerosas iniciativas empresariales dentro y fuera de la Economía Social.
 La trascendencia de esta modalidad de prestación para la Economía Social radica, además de en la reducción de la dificultad de financiación, quizás común en todas las figuras empresariales, en el hecho de que estas organizaciones pueden generar mayores efectos en el empleo que el resto. Es por ello por lo que se va a analizar la repercusión de dicha prestación en las empresas de economía social, más concr…
Pensamiento crítico y su impacto en el desempeño del proyecto de mejora continua
2022
¿Cómo influye el pensamiento crítico (PC) en el desempeño del proyecto de mejora continua (MC), considerando mediación de las capacidades dinámicas (CDs) que subyacen en dicho proyecto? Guiados por tal interrogante general, la tesis cubre tres aspectos. El primero se centra en la conceptualización y operativización del PC en la organización, bajo un marco de MC, lo cual redunda en el diseño y validación psicométrica de un modelo de medida al respecto. El segundo presenta el mismo alcance que el primero, pero esta vez comprende el constructo CDs del proyecto de MC. El tercero se orienta al contraste empírico de la relación estructural entre PC, CDs y desempeño del proyecto, usando analítica/…