Search results for "account"
showing 10 items of 2183 documents
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…
LES PUBLICATIONS FRANCAISES EN COMPTABILITE ET CONTROLE DE GESTION SUR LA PERIODE 1994-2003 : UN ETAT DES LIEUX
2005
This study provides results about the French academic production in Financial and Management Accounting. We focus on the most productive authors and institutions and the most influential French scholars. It also relates to the academic journals to evaluate their influence. This study is based on the articles published in the four main French academic journals (Comptabilité Contrôle Audit ; Finance Contrôle Stratégie ; Revue Française de Gestion ; Sciences de Gestion/Economies et Sociétés), between 1994 and 2003 (a ten-year period) and the academic cited works in these articles.
The Car Resequencing Problem with Pull-Off Tables
2011
AbstractThe car sequencing problem determines sequences of different car models launched down a mixed- model assembly line. To avoid work overloads of workforce, car sequencing restricts the maximum occurrence of labor-intensive options, e.g., a sunroof, by applying sequencing rules. We consider this problem in a resequencing context, where a given number of buffers (denoted as pull-off tables) is available for rearranging a stirred sequence. The problem is formalized and suited solution procedures are developed. A lower bound and a dominance rule are introduced which both reduce the running time of our graph approach. Finally, a real-world resequencing setting is investigated.
Claims secured by a registered pledge in sanation proceedings
2019
This study concerns the legal situation of a receivable secured by a registered pledge in a debtor’s sanation (restructuring) proceedings. The registered pledgee has a special position in the course of such proceedings. The study discusses the rules of subjecting the receivable secured by the arrangement, the rules of preparing and contesting the list of receivables, and finally the rules of satisfying the pledgee.
El efecto moderador de la edad en la relación entre el valor percibido, las TIC del minorista y la lealtad del cliente
2010
AbstractInformation and communication technology (ICT) may represent a source of benefits for retailers. However, there is a debate in the literature on how ICT influences customer-supplier relationships. In addition, the evidence on the effect of age on consumer attitudes towards retail technological solutions is not conclusive. This paper proposes and tests a model to analyze the influence of retail ICT on consumer loyalty towards the retailer, as well as to assess the moderating role of consumer age on this relationship. As a result, customer assessment of retail ICT, together with perceived value, exerts a positive influence on consumer commitment and satisfaction, being the latter an a…
The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden
2008
This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old-age contingency, based on official data. The main accounting entries are developed from the principles of double-entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless curren…
Porównywanie rozliczalności władz na poziomie gminnym - problem pomiaru w świetle doświadczeń z badań w województwie opolskim
2019
Rozliczalność jest jedną z centralnych zasad dobrego rządzenia, a istnienie mechanizmów rozliczalności uznaje się za warunek dobrych rządów. W artykule rozliczalność jest rozpatrywana w kontekście gminnym, a jego celem jest przedstawienie problemów związanych z pomiarem rozliczalności. Zaproponowano również pięć obiektywnych wskaźników poziomu rozliczalności w gminie. Korzystając z doświadczeń badawczych w województwie opolskim, autor dochodzi do wniosku, że choć istnieje wiele mechanizmów rozliczalności władz gminnych, pojawia się problem zdobycia systematycznych danych, które pozwoliłyby na ilościowe różnicowanie gmin pod kątem poziomu rozliczalności. Dodatkowo pojęcie rozliczalności jest…
Rozliczalność jako element jakości procesu demokratycznego w systemie instytucjonalnym III Rzeczypospolitej
2018
The term “accountability” refers to a manner of assuming responsibility, in particular a relevant verifi - cation of particular actions and processes located in time and assigned to a concrete subject. Usu ally the following two types of accountability are identifi ed: inter-institutional (horizontal) accountability and electoral (vertical) accountability. Accountability applies primarily to the executive branch of government, but it is included in the much wider range of the accountability of the particular institutions of a political system. It constitutes an element of the quality of democracy. There have been oscillations in the level of accountability in the political system of the Pol…
BEMOD: A DSGE Model for the Spanish Economy and the Rest of the Euro Area
2006
In this paper we present the theoretical foundations and the simulation results obtained with a new dynamic general equilibrium model developed at the Banco de España for the Spanish economy and the rest of Euro area. The model is designed to help in simulating the effect of alternative shocks on the main aggregate variables. The main contributions of this work from a theoretical perspective are the modelling of a monetary union composed of two regions, the inclusion of housing as a durable good with its own sector of production and the degree and detail of the disaggregation considered for each country in the model, which replicates the Quarterly National Accounts. On the empirical side, t…
Being active in pregnancy: Theory-based factors associated with physical activity among pregnant women.
2018
ABSTRACTAlthough regular physical activity is recommended for pregnant women, compared to pre-pregnancy, antenatal physical activity often reduces or ceases completely. Drawing from the theory of planned behavior, self-determination theory, and theory on self-control, we aimed to test an integrative model of physical activity in a sample of pregnant women. The current study was conducted in Brisbane, Australia, in 2014–2015 using a prospective-correlational design with a one-week follow-up. Participants (N = 207, Time 1; Meanage = 30.03 years, SDage = 4.49 years) completed an initial survey measuring: intrinsic motivation from the self-determination theory, social cognitive constructs from …