Search results for "account"
showing 10 items of 2183 documents
Consumers’ Willingness to Pay for Agri-Food Products Delivered with Electric Vehicles in the Short Supply Chains
2022
This study aims at investigating the consumers’ willingness to pay (WTP) for agri-food products delivered in the farmers markets with electric vehicles (EVs). The empirical analysis has been carried out by administering an online questionnaire to 273 consumers within a hypothetical context. A multiple price list has been provided in order to measure the price premium for 1 kg of oranges transported by EVs comparing with the ones transported by traditional vehicles. A Tobit regression model has been used for the data analysis in order to identify the most influential factors affecting the consumers’ WTP. Results suggest that consumers’ WTP is mainly influenced by environmental attitudes, kn…
Conventional Theory’s Relevance: Evidence from Japan
2019
Abstract The formidable surge in the volume of international trade after 1960 stimulated surveys designed to ascertain to what degree the commercial flows among nations reflected the structure of their economies, in other words, how tight was the correlation between international exchanges and the specific attributes of participating nations. In fact, scholars were keen to test the relevance of the conventional Heckscher-Ohlin theory, that is, to what extent did nations’ exports reflect their endowment with factors of production, more specifically, whether their exports used their abundant factors intensively. I try to show that, although most of the tests reached their purpose in that they…
The experience of risk in families: conceptualisations and implications for transformative consumer research
2014
International audience; Families represent an important context for understanding and addressing the various forms of risk experienced by consumers. This article defines and discusses the concept of risk as it applies to the familial unit, with a particular focus on the liminal transitions that occur within families and the resiliency required for families to identify and adopt effective coping strategies to manage these transitions. A framework is proposed that offers researchers an approach for applying concepts related to family risk to various consumption-related problems and issues. This framework constitutes a starting point that can be developed and expanded to facilitate a deeper un…
Herbert J. Davenport on Conspicuous Consumption and the Economics of Feminism
2019
This article analyzes Herbert J. Davenport’s discussions of conspicuous consumption and feminism. Even though these (typically) Veblenian topics represent two “episodes” in many respects disconnected with the central body of Davenport’s theoretical interests, the assessment of Davenport’s views on these matters enlarges our knowledge of the development of his thought. Our analysis shows how Davenport can be enrolled among the forerunners of the modern theory of positional goods. Moreover, our article offers some new findings on the impact of Veblen’s ideas on one of his closest students at the Chicago University.
Efficient finance regulator as supporter for financial stability of inhabitants
2020
Recent developments in banking sector in Latvia especially related with PNB Bank where bank accounts of many retired people were located leads to requirements for proficiency of Finance Regulator which has to be efficiently financed, stable and professional. In different countries Finance Regulators have different models of their financing. Aim of the study is to investigate different approaches for Finance Regulator financing and analyse expert views on possible development of Finance Regulator financing model in Latvia. Research methods applied: scientific publications and previous conducted research results analysis and expert survey for possible financing model changes in Latvia. In exp…
Measuring technical efficiency of Greek red suckler cow breed's farms in Central Macedonia region using a data envelopment analysis model
2022
This study aims to estimate the technical efficiency (TE) of a randomly selected sample of red Greek suckler cow breed farms in the area of Central Macedonia and identify the most technically efficient characteristics of cow-calf operations. Moreover, this work wants to verify the impact of local and European policies in support of the sector on the estimated efficiency. The research investigates the technical efficiency of 64 suckler cow farms by using the data envelopment analysis (DEA) method. Findings reveal that the most efficient farms were larger, with higher gross revenue, and higher cost of fixed capital than non-efficient farms. In addition, the cost of variable capital, which dir…
Theoretical and Empirical Research regarding the Performance of Financial Investment Companies based on Accounting Information
2016
Esta tesis examina el rendimiento de las empresas de inversión financiera y su condicionamiento al riesgo de los instrumentos financieros. La intención y contribución de esta tesis es ofrecer una visión más amplia y coherente de la evaluación del riesgo. En concreto, exploramos el impacto que tiene el riesgo derivado de los instrumentos financieros sobre las empresas de inversión financiera a través de tres modelos específicos. Abordamos esta investigación mediante un análisis de carácter teórico y empírico. En relación al enfoque teórico, mostramos las cuestiones relativas a los instrumentos financieros en el marco internacional en los últimos 30 años. En particular, los conceptos fundamen…
Rezerwy jako instrument kształtowania wyniku finansowego jednostki gospodarczej
2017
W dobie dynamicznych przemian społeczno-gospodarczych, silnej konkurencji, niepewności na rynku rezerwy odgrywają istotną rolę w procesie minimalizowania ryzyka, kreowania stabilnego rozwoju, realizacji kontynuacji działalności jednostki gospodarczej. Celem artykułu jest zaprezentowanie możliwości wykorzystania rezerw jako instrumentu w kształtowaniu wyniku finansowego jednostki gospodarczej. Zmierzając do osiągnięcia celu, omówiono istotę i funkcje rezerw w tworzeniu wyniku i ich uwarunkowania prawne. Wskazano na segmenty wyniku finansowego i rodzaje rezerw przypisanych do kosztów poszczególnych elementów wyniku. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analiz…
Social capital in the international operations of family SMEs
2012
PurposeThe aim of this study is to discuss how social capital is developed in the internationalization process of small and medium‐sized family enterprises (family SMEs).Design/methodology/approachThis paper reports findings from an in‐depth multiple case study with four Finnish manufacturing family SMEs. The data were analyzed through the perspectives of structural holes, network closure, and the interplay between these two mechanisms.FindingsThe material in the paper demonstrated that family entrepreneurs had a large number of structural holes when launching international operations, but also after several years of running international operations. Instead of trying to span structural hol…
Detecting Asset Misappropriation: Forensic Accounting
2021
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset mis…