Search results for "account"
showing 10 items of 2183 documents
LES TABLEAUX DE BORD DU CAPITAL INTELLECTUEL
2009
Cet article a pour objectif de présenter et d'analyser les tableaux de bord du capital intellectuel qui constituent un modèle alternatif au Balanced Scorecard. Dans une première partie, nous retraçons les origines et les fondements des tableaux de bord du capital intellectuel. Puis dans une seconde partie, nous décrivons les différentes façons d'appréhender le capital intellectuel pour dans une troisième partie analyser des exemples de tableaux de bord du capital intellectuel.
Spanish banking system restructuring after the crisis and the solvency in financial institutions. Consequences for savings banks
2013
La crisis financiera que ha afectado a todo el mundo ha tenido una incidencia especial en España. Las cajas de ahorros, que llevan más de 100 años desarrollando su gestión financiera, han desaparecido, por lo menos tal como venían desarrollando su actividad. Esta caída ha sido motivada por las políticas marcadas por el Banco de España, el Ministerio de Economía y el Fondo de Reestructuración Ordenada Bancaria (FROB) para salvar el sistema financiero español. El objetivo de estos organismos, según sus recomendaciones y la normativa emitida, era un proceso de bancarización de las cajas de ahorros y que todas las entidades financieras ganaran en tamaño, y de esta forma se deberían poner las ba…
Women’s empowerment and child mortality: the case of Bangladesh
2018
Servizi bancari essenziali: il conto corrente
2022
The work proposes an analysis of the various tools that can be invoked to bridge some frictions of the credit system in areas where the banking "service" is characterized by essentiality, such as in the case of bank account. The inefficiency of the traditional code regulations emerges with particular evidence when the recourse to banking intermediation is imposed by specific rules functionality to public interests, as in case of imposed virtual currency payments. The incidence of the cost of the service, often not adequately remunerated by the price, can cause an indiscriminate selection of customers, permitted by contractual rules that authorize the end of the relationship without requirin…
Un bastion de la résistance aux IFRS, la macro-couverture
2016
The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called “carve out” standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.
Finances and credit: problems, conceptions, management
2001
Economic situation in the Baltic States is investigated, in particular the development of economics in transition is analysed in Latvia, Lithuania, Estonia and Poland. There are studied the following details: Monetary and exchange rate policy; Crediting and bank management; Development of securities market; Management of taxes and finance; Development of accounting policy; Pension reform perspective etc.
Gli italiani di Baretti. Prolegomeni a una rilettura dell'Account
2009
Robots, labor markets, and universal basic income
2020
Automation is a big concern in modern societies in view of its widespread impact on many socioeconomic issues including income, jobs, and productivity. While previous studies have concentrated on determining the effects on jobs and salaries, our aim is to understand how automation affects productivity, and how some policies, such as taxes on robots or universal basic income, moderate or aggravate those effects. To this end, we have designed an experiment where workers make productive effort decisions, and managers can choose between workers and robots to do these tasks. In our baseline treatment, we measure the effort made by workers who may be replaced by robots, and also elicit firm repla…
Influencia de los factores de contingencia en el desarrollo del cuadro de mando integral y su asociación con un rendimiento mejor. El caso de las emp…
2016
En este trabajo se analiza la relación entre algunos factores de contingencia, el nivel de uso del cuadro de mando integral (CMI) y el beneficio percibido gracias a su aplicación. El CMI es una herramienta capaz de ofrecer a los responsables de las organizaciones una visión completa de cómo a través de la integración de medidas financieras y no financieras se ejecuta la estrategia. Del análisis realizado sobre la base de los datos obtenidos de las sedes centrales de 61 empresas españolas de productos y servicios se deduce que el grado de formalización y estandarización en las empresas tiene una influencia directa y positiva en el desarrollo del CMI hacia niveles más integradores y orientado…
Finance journal rankings : A paper affiliation methodology
2022
PurposeIn this paper, the authors use a new methodology, called paper affiliation index, to create finance journal ranking using expert judgment and research impact, both of which are based on secondary, objective measures, thus making it possible to produce lists every year without human manipulation at virtually no cost.Design/methodology/approachBibliometrics. Python implementation.FindingsA new ranking with 65 finance journals.Research limitations/implicationsThis procedure helps to reduce bias and to deal with known problems associated with current methodologies. The data used in the methodology comes from public sources; the procedure is therefore easily replicable. This methodology i…