Search results for "account"

Inequality of Spanish household expenditure for the 2006-2016 period- are we converging?

2019

The depth and persistence of the Great Recession that started in 2008 had a considerable impact on income distribution and inequality. Therefore, studies of living standards and evolution of income inequality are trend topics nowadays. Our goal was to estimate the impact of the economic crises on household expenditure and the trends and evolution of regional inequality. We applied our analysis to the Spanish case based on Household Budget Survey data from Instituto Nacional de Estadística (INE, the National Statistics Institute) and the period of eleven years between 2006 and 2016. A model that showed good results in modelling income was the biparametric gamma model, which is further very u…

O Brasil na rota das migrações internacionais qualificadas espanholas no século XXI

2018

In order to understand recent migration, it is crucial to analyze the migratory modalities such as skilled international migration to Brazil, especially considering the ongoing transnational economic processes and their effects on the corresponding societies. Therefore, this article seeks to understand how the migratory dynamics of highly skilled Spanish professionals to the country are established taking into account the theoretical contribution of the circulation of brains and the category of knowledge workers. For this purpose, information from Brazilian?s Ministry of Labor is used on labor authorizations, financial contributions and insertion in the formal market in Spain; as well as da…

The closer¿ the unsafer: may the lack of safe distance be a silent contributor to the burden of traffic crashes in Spain?

2020

Not keeping an adequate safe distance is one of the elements that are directly related to traffic accidents. The main objective of this research was to identify the aspects that modulate the safe distance-accidents relation. Specifically, the frequency and reasons why drivers do not keep the safe distance, the perception of drivers regarding the probability of penalty, the penalties imposed and their severity, and the drivers’ opinion on the effectiveness of such penalties in order to change this behavior. A questionnaire was administrated to a sample of 1,100 Spanish drivers having any kind of driving license. The results showed that only the 5,6% of drivers always or sometimes do not keep…

Dangerous relationships : biases in freshwater bioassessment based on observed to expected ratios

2018

Copyright by the Ecological Society of America The ecological assessment of freshwaters is currently primarily based on biological communities and the reference condition approach (RCA). In the RCA, the communities in streams and lakes disturbed by humans are compared with communities in reference conditions with no or minimal anthropogenic influence. The currently favored rationale is using selected community metrics for which the expected values (E) for each site are typically estimated from environmental variables using a predictive model based on the reference data. The proportional differences between the observed values (O) and E are then derived, and the decision rules for status ass…

New Challenges of Economic and Business Development – 2017: Digital Economy : Abstracts of Reports (9th International Scientific Conference; May 18-2…

2017

New Challenges of Economic and Business Development – 2017: Digital Economy : PROCEEDINGS ( (9th International Scientific Conference; 18-20/05/2017, …

2017

Dynamics of Creating a New Role for Business Controllers

2015

This paper explores management accountants’ role change in a multinational corporation. The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of agency and enables the theorization of institutional changes. According to our findings, projects on new cost accounting techniques and modern information technology (ERP) serve as critical momenta in the early stages of institutional entrepreneurship that drive changes in institutionalized professional roles. The aspiring controller must creatively combine multiple resources and interests in order to attract other actors for collective action. This paper contributes to account…

Conflicting legitimations and pressures in performance measurement adoption, use and change in Finnish municipalities

2010

Self-Efficacy Between Previous and Current Mathematics Performance of Undergraduate Students: An Instrumental Variable Approach to Exposing a Causal …

2021

PurposeSelf-efficacy has been argued theoretically and shown empirically to be an essential construct for students’ improved learning outcomes. However, there is a dearth of studies on its causal effects on performance in mathematics among university students. Meanwhile, it will be erroneous to assume that results from other fields of studies generalize to mathematics learning due to the task-specificity of the construct. As such, attempts are made in the present study to provide evidence for a causal relationship between self-efficacy and performance with a focus on engineering students following a mathematics course at a Norwegian university.MethodThe adopted research design in the presen…

Valeur boursière versus valeur comptable

2011

International audience; Cet article a pour objet d’apporter une explication à l’écart constaté entre la valeur comptable et la valeur boursière des sociétés. Nous avons supposé qu’il peut être expliqué par l’irrationalité et « l’auto-référentialité » du marché, ainsi que par l’incapacité du modèle comptable traditionnel à traduire la valeur de la firme. Nos résultats corroborent la majorité de nos hypothèses et montrent que la distorsion entre la valeur comptable et la valeur boursière est une conséquence directe de la comptabilité au coût historique, de la prudence comptable, de la non-activation des certains éléments immatériels, ainsi que de la mauvaise évaluation (mispricing) des titres…