Search results for "Stock"
showing 10 items of 878 documents
Rada nadzorcza w spółce komandytowo-akcyjnej z udziałem województwa samorządowego - uwagi na tle wybranych regulacji prawnych
2016
Impact ofenvironmental variability on year-class strength of Baltic cod (Gadus morhua calliarias L.)
2014
Elektroniskā versija nesatur pielikumus
Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
2006
In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.
Rémunération et finance entrepreneuriale : les enjeux pour la création d'entreprises
2018
LABEL FNEGE, MEILLEUR OUVRAGE DE RECHERCHE 2019; National audience
Motifs et conséquences de l'adoption des stock-options
1999
Cet article présente les justifications théoriques de l'utilisation des stock-options par les firmes et du comportement de leurs bénéficiaires, ainsi que les résultats d'études empiriques venant les étayer ou les réfuter. Il met en évidence les caractéristiques spécifiques (niveaux du prix d'exercice, de la diffusion des options...) des plans adoptés en France dans chaque contexte de référence (mise en place d'un contrat incitatif destiné aux managers, attribution d'une rémunération financièrement et fiscalement avantageuse). De nombreux travaux empiriques montrent que les stock-options peuvent contribuer à orienter le comportement des managers de manière à créer davantage de richesse actio…
Variazioni temporali della struttura di taglia in popolazioni sfruttate di Haliotis tuberculata (Mollusca Gastropoda) nel Golfo di Sferracavallo (PA)
2007
This study aims at evaluating the differences in size structure of population of H. tuberculata in the Gulf of Sferracavallo (northern Sicily) which experienced the co-occurrence of high exploitation and decrease of eutrophic conditions during the eighties and early nineties. Comparison of size structure showed significant differences between length frequency distributions of 1970-75s and 2002-2005, being the latter formed by smaller size green ormer.
Effects of contextual variables on strategic investment decision-making styles: An empirical study from Pakistan.
2022
There is a gap in the literature of strategic investment decision making (SIDM) concerning the links between context variables, infrastructure and SIDM practices (or SIDM styles) in developing countries. This research aims to fill that gap. Survey data (N = 128) from the manufacturing companies listed on the Pakistan Stock Exchange was collected via an e-mailed questionnaire and visits to the companies. Data are analyzed with factor analysis and multiple regression analysis. The results reveal what we call four different SIDM styles (or emphases): managerial power-, financial analysis-, top management-, and strategy-based investing. These styles are considered to be novel perspectives on SI…
CAP POLICY DIMENSIONS: A CATALYST FOR COLLABORATION AND SUSTAINABLE CHANGES
2015
A great challenge to EU livestock production markets is the growing production price and the farmers' income variability. The public request for traceability and accountability determined the EU agri-food policy to implement new sustainable reform. In this paper the author identified a set of inputs and impacts of CAP sustainable reform on livestock system.International major competitors are assessed to benchmark the competitiviness of EU agri-food industry.
Modelling Systemic Cojumps with Hawkes Factor Models
2013
Instabilities in the price dynamics of a large number of financial assets are a clear sign of systemic events. By investigating a set of 20 high cap stocks traded at the Italian Stock Exchange, we find that there is a large number of high frequency cojumps. We show that the dynamics of these jumps is described neither by a multivariate Poisson nor by a multivariate Hawkes model. We introduce a Hawkes one factor model which is able to capture simultaneously the time clustering of jumps and the high synchronization of jumps across assets.
Lack of Good Governance or hazard of consumers e-Health? Evidence through a dynamic outcome based-performance in the Italian healthcare sector about …
This research aims to analyse the management of the health policies to contain the measles outbreaks in Italy. In particular, this study wants to find out what are the key factors that led to the measles outbreak of 2017 and its previous cyclical trend, analysing the impact of ehealth strategy in the management of the epidemics. Understanding the complexity of this issue will help to evaluate the actual policies of the Italian Ministry of Healthcare and to steer the policy-makers to frame sustainable policies to manage the risk of a measles outbreak. The thesis is structured in four chapters. The first chapter, through a literature review, discusses the evolution of the management of epidem…