Search results for "VIDE"

Unveiling the Role of Multiple blockholders: Evidence from Closely Held Firms.

2019

Research Question/Issue. This paper disentangles how the modes of ownership distribution among multiple blockholders and their heterogeneity shape principal–principal conflicts and, in turn, affect firm performance. The paper offers empirical evidence from a panel of Italian closely held firms over the period 2009–2014. Research Findings/Insights. We explore the principal–principal conflicts among blockholders across two distinct control structures. When a single blockholder controls the firm, principal–principal conflicts are shaped by the trade‐off between the alignment effect and the monitoring effect. In this scenario, we find that the relationship between the two largest blockholders' …

Struggle over joint audit: on behalf of public interest?

2012

International audience; European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the audit offer. Big 4 audit firms have fought this proposal by arguing its unbearable cost while 2nd Tier audit firms have supported it by arguing its added quality. This conflicting position leads us to question their claim of public interest concern. As group-interest economic regulation theories predict that the absence of any effect of a new regulation (here: joint audit) is…

Healthy but risky: A descriptive study on cyclists’ encouraging and discouraging factors for using bicycles, habits and safety outcomes

2019

Abstract Transportation is a necessary process that requires not only adequate means, but also individual choices. And apparently, the recent boom of alternative modes of transportation has substantially changed people’s perceptions of cycling, as well as the reasons why they decide to use a bike. Nevertheless, people identify some motives that encourage this use together with the perceived risks and the discouraging factors which affect the choice of using a bike, thus making it important to explore all these elements in the light of the empirical evidence. The objective of this study was to explore and describe the encouraging and discouraging reasons behind the use of bikes among cyclist…

Transport Logistics and Modal Split of Spanish Exports to Europe: Empirical Evidence

2006

This article attempts to find the determinants of mode choice decisions for Spanish shipments to Europe and North Africa in four productive sectors that presents differentiated transport logistics. To this end, exhaustive fieldwork was carried out and a database constructed, including 1251 observations collected from transport decision-makers. A mixed logit is used to estimate a modal choice model, consistent with economic theory of modal choice in a price-time reliability framework. The main findings are that quality attributes of service influence modal choice only for the relatively high-value sectors whereas relatively low-value sectors are mainly affected by transport costs. In terms o…

Videogames and Inclusive Education project in Palermo Secondary School

2017

Attempting to support videogames for education and learning purposes has prompted considerable attention over the last years. The great variety of digital games available has provided much for educators and researchers to explore, resulting in intense disputes that many games have benefits both in and out of the classroom for learners of secondary school. Many games have been revealed as strong educational tools for their design as well as their effective implementation in the classroom. Thus far, research on the impact and outcomes of this pedagogy is somewhat limited, but promising. Further projects and evaluations are required to provide the support needed in order to encourage more teac…

Chapter 2. On the dynamicity of evidential scales

2018

Chapter 3. Exploring evidentiality in Spanish Biology articles (1850–1920)

2018

Chapter 1. Evidentiality in discourse

2018

Chapter 6. Prosody, genres and evidentiality in Spanish

2018

¿Atenuación del compromiso del hablante?: el caso de los evidenciales "por lo visto" y "se ve que"

2018

espanolBuena parte de la bibliografia sobre marcadores evidenciales en espanol senala la atenuacion del compromiso (o responsabilidad) de lo dicho como uno de sus rasgos definitorios. Sin embargo, tanto la nocion de atenuacion como la de compromiso del hablante se han empleado con distintas acepciones, segun los trabajos. En primer lugar, se revisan estas acepciones y se propone, siguiendo a Cornillie/Delbecque, distinguir las nociones compromiso del hablante de implicacion del hablante, las cuales funcionan de manera inversa en algunos usos evidenciales: (i) de las evidencias reportativas a las inferenciales conjeturales hay una escala de menos a mas implicacion del hablante; (ii) en las e…