Search results for "account"
showing 10 items of 2183 documents
An exploration of digital ride-hailing multisided platforms' market dynamics: empirical evidence from the Uber case study
2020
PurposeThe purpose of this paper is to experiment a dynamic performance management (DPM) approach to explore and assess the business dynamics of digital ride-hailing platforms with a focus on both supply and demand sides, and related interplays.Design/methodology/approachThe research adopts the DPM framework supported by simulation-based experimentations for developing a systemic case interpretation of Uber Inc. and its specific business complexity.FindingsThe emerging scenario analysis reveals that changes in the commission percentage for drivers and cutting prices for customers (car hailers) by competitors have significant impacts on the car-hailing industry.Originality/valueDPM and assoc…
Heritability of Lifetime Income
2013
Using 15 years of data on Finnish twins, we find that 24% (54%) of the variance of women’s (men’s) lifetime income is due to genetic factors and that the contribution of the shared environment is negligible. We link these figures to policy by showing that controlling for education reduces the variance share of genetics by 5-8 percentage points; by demonstrating that income uncertainty has a genetic component half the size of its variance share in lifetime income; and by exploring how the genetic heritability of lifetime income is related to the macroeconomic environment, as measured by GDP growth and the Gini-coefficient of income inequality.
What are the sensory differences among coffees? Multi-panel analysis of variance and FLASH analysis
1998
International audience
The role of internal corporate governance mechanisms on default risk: A systematic review for different institutional settings
2020
Recent financial downturns, characterized by the significant failures of firms, have revealed the need to control credit risk. Latest literature has shown that weak corporate governance structures are related to high levels of default risk, leading to financial instability. In this context, we aim to summarize the literature that focuses on the role that internal corporate governance plays in the credit risk of firms, specifically considering three corporate governance components: ownership structure, board structure and financial stakeholders’ rights and relations. Additionally, we analyse whether the effectiveness of the internal mechanisms depends on particular key factors, especially th…
Several Contemporary Economy Features, Consequences of Internet Expansion and I.C.T. Innovations in the World
2019
Abstract The Internet has reach half of the population of the planet and in the latest three years more than 700 millions users came on line from the emerging world. Most of them are coming now from the poorer population. This it may be a turning point for their economic development. This paper attempts to outline some possible future developments of the contemporary economy within the new digital transformation and development of internet firms in emerging markets, some of the pluses and minuses, some of the opportunities and threats brought by the expansion of the Internet and information and communication technologies at different levels. We will present some significant aspects about th…
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…
Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility
2021
In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the a…
How online reviews of destination responsibility influence tourists’ evaluations: an exploratory study of mountain tourism
2019
This study examines how online reviews of the economic, sociocultural and environmental dimensions of tourism destination responsibility (TDR) influence tourists’ evaluations. The effects of these ...
Assessing Teacher’s Discourse Effect on Students’ Learning: A Keyword Centrality Approach
2020
The way that content-related keywords co-occur along a lesson seems to play an important role in concept understanding and, therefore, in students’ performance. Thus, network-like structures have been used to represent and summarize conceptual knowledge, particularly in science areas. Previous work has automated the process of producing concept networks, computed different properties of these networks, and studied the correlation of these properties with students’ achievement. This work presents an automated analysis of teachers’ concept graphs, the distribution of relevance amongst content-related keywords and how this affects students’ achievement. Particularly, we automatically extracted…
The moral work of becoming a professional
2021
Abstract In contemporary working life, art-based initiatives are increasingly used in organizational training and development. For artists, this has created new employment opportunities as creative entrepreneurs who provide specialist services for workplaces. In this article, we study the dynamics of such encounters through the narrated accounts of training professionals. Our data come from a professional mentoring program where the working pairs of artists and consultants shared stories about their customer projects. By using conversation analysis as a method, we analyze the way stories are interactionally accomplished in peer group sessions of the program. In particular, we analyze how pa…