Search results for "account"
showing 10 items of 2183 documents
Latest reforms in Finnish doctoral education in light of recent European developments
2017
Doctoral education as a policy field is an important link between educational, research and innovation policies. It is gaining importance in European and national policy discussions. Doctoral education policies are increasingly formulated at the supranational level, even though the European Commission does not possess formal competence in terms of authority over the educational policies. Consequently, policy steering is mostly performed at the national level. In this article, we examine Finnish doctoral education from the steering perspective in a European context. We describe the development and steering of Finnish doctoral education, as well as the current doctoral education policies and …
Imperfections in Our Future
2018
Abstract Our future is polarized and unpredictable and means progress as this regards the evolution of technology that may bring about the union between man and machine as far as the present technological environment is enlarging. But, until then we have to face imperfections that are synonymous with the problems that affect humanity: aggression against some states, conflicts that need to be settled, discrepancy between the rich and the poor, the positive and negative influences of the internet, CO2 emissions in developed countries, redirecting towards markets with lower risk potential, even the battle with death. And, unfortunately we have the alienation of the modern man in a breakable wo…
Costume and vestimentary device at the court of Philipp III of Burgundy from 1430 to 1455
2003
This study of vestimentary device at the court of burgundy from 1430 to 1455 leans on the systematic and computed analysis of the duke Philipp III of Burgundy's accounting. It turns towards five points : describing the terminology of costume and its written speech ; bringing nearer the vestimentary production and court activities, year by year, in relation with chroniclers accounts ; understanding the organisation of supplies based on humans reports (organisational chart, life of a garment, purveyors' tables) ; analysing rythms and levels of consummation, one by one, or in groups , with, in particular, a point about dress right at this time ; understanding the vestimentary personality of th…
The upcoming rise of SMEs in cross-border public procurement: is it a matter of networking capabilities?.
2022
La participación de las SME en licitaciones públicas es un tema recurrente en la literatura académica reciente, sin embargo, se ha prestado poca atención a la participación de las PYME en licitaciones internacionales o transfronterizas. Las SME que quieren participar en una licitación pública internacional debe superar barreras internas y externas que difcultan la tarea y minimizan las posibilidades de que le sea concedida la licitación. En este contexto, las capacidades dinámicas son fundamentales para que las PYME puedan enfrentarse y resolver dichas barreras en el contexto internacional. Especialmente son las capacidades de establecer redes las que pueden hacer que las PYME aumenten su d…
Global Perspective on Marital Satisfaction
2020
Across the world, millions of couples get married each year. One of the strongest predictors of whether partners will remain in their relationship is their reported satisfaction. Marital satisfaction is commonly found to be a key predictor of both individual and relational well-being. Despite its importance in predicting relationship longevity, there are relatively few empirical research studies examining predictors of marital satisfaction outside of a Western context. To address this gap in the literature and complete the existing knowledge about global predictors of marital satisfaction, we used an open-access database of self-reported assessments of self-reported marital satisfaction wit…
Diagnóstico económico-financiero de la empresa cooperativa. Un estudio comparado de los años 2004 y 2007
2013
En este trabajo nos proponemos analizar la evolución económico-financiera de las sociedades cooperativas en los últimos años, especialmente los años 2004 y 2007 por considerar que en el primero de ellos las empresas, en general, gozaban de una cierta estabilidad que desaparece con los efectos de la crisis económica, y 2007 como año en el que sus efectos empiezan a ser percibidos globalmente en el tejido empresarial. En primer lugar evaluaremos la importancia de estas empresas en España. A continuación, tomando como referencia los datos financieros de una muestra de empresas de los años 2004 y 2007, realizaremos un análisis estadístico de significatividad de las diferencias en rentabilidad, …
Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
2017
International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…
The challenges for the profession of accountant in the changing global economic environment
2019
Nowadays we observe dynamic growth in the global economic environment and rapid changes in information and communication technologies. These factors have a strong impact, they cause changes in the expectations of parties involved and greatly impact the conditions and competencies of any profession. Technological progress and the importance of behavioral competencies, both ethically and legally, exercising professional judgment and emotional intelligence will bring many challenges and opportunities for those who have chosen the profession of an accountant. The professional organizations of accountants are organizing different workshops and open discussions where participants exchange their e…
Drawing the premises for personalized learning : illustrations of management and accounting
2019
This paper reports on a teaching innovation using participant-generated drawings. Experienced managers were asked to produce a drawing to illustrate their work from an accounting perspective. The drawings were then used to make the managerial context of the participants the explicit starting point for personalized executive learning. This study is the first in the sphere of accounting education and research to take drawing seriously as a learning method. The results of the experiment show how drawing can be further used as a tool in management education by facilitating the visualization of the managerial contexts participants work within. peerReviewed
The Low Dimensionality of Development
2020
AbstractThe World Bank routinely publishes over 1500 “World Development Indicators” to track the socioeconomic development at the country level. A range of indices has been proposed to interpret this information. For instance, the “Human Development Index” was designed to specifically capture development in terms of life expectancy, education, and standard of living. However, the general question which independent dimensions are essential to capture all aspects of development still remains open. Using a nonlinear dimensionality reduction approach we aim to extract the core dimensions of development in a highly efficient way. We find that more than 90% of variance in the WDIs can be represen…