Search results for "accounting"
showing 10 items of 1961 documents
Dwuizbowy parlament i reformy instytucjonalne w Republice Włoskiej
2019
Parliaments are dual institutions by nature, as they connect society with the legal structure of the state power. An analysis of the structural properties of contemporary legislative bodies indicates the particular importance of the factor of internal organization, which makes it possible to distinguish a symmetrical bicameralism. The case of Italy is attractive for researchers of political systems for many reasons. One of them is a fact, that both chambers hold the identical legal and political positions, have the same five years’ terms of office and identical scopes of authority. The proportional voting system guaranteed (with two exceptions) that the legislative branch was a mirror image…
Znaczenie unijnego systemu wjazdu/wyjazdu dla wzmocnienia bezpieczeństwa i skutecznego zarządzania granicami zewnętrznymi
2019
The importance of the EU Entry/Exit System to strengthen the security and effective management of the EU’s external borders The European Union strives for modern and effective border management through the use of the new technologies. This study concerns the adopted on 30 November 2017 EU Entry/Exit System. This system, which is expected to become fully operational by 2020, should contribute to the acceleration of border controls at the external borders of the Schengen area and increase the freedom of movement while enhancing the Union’s internal security. In addition, it is currently replacing the existing system of manual stamping of passports and will register electronic data on entries/…
Variance component analysis to assess protein quantification in biomarker discovery. Application to MALDI-TOF mass spectrometry.
2017
International audience; Controlling the technological variability on an analytical chain is critical for biomarker discovery. The sources of technological variability should be modeled, which calls for specific experimental design, signal processing, and statistical analysis. Furthermore, with unbalanced data, the various components of variability cannot be estimated with the sequential or adjusted sums of squares of usual software programs. We propose a novel approach to variance component analysis with application to the matrix-assisted laser desorption/ionization time-of-flight (MALDI-TOF) technology and use this approach for protein quantification by a classical signal processing algori…
Motives for buying local, organic food through English box schemes
2018
Purpose The purpose of this paper is to explain the growing interest of English consumers in local organic food sold through box schemes, by providing insights into the motives of customers of such schemes and examining the relationship with their awareness about problems of the agro-food system. Design/methodology/approach A mixed methods approach combined in-depth interviews with 22 box scheme customers with a quantitative survey of 416 consumers, analysed by means of principal component analysis and an ordered logit model. Findings Consumers of small local organic box schemes in England are both altruistically and hedonistically motivated. This includes a strong political motivation to …
Back pain in a group of computer workers assessed in a physiotherapy unit
2021
BACKGROUND: Modern society work implies computer-based activities generating back pain because of prolonged sitting positions and non-ergonomic postures. OBJECTIVE: The aim of the study was to analyse the back-pain characteristics in a group of office workers in comparison with potential risk factors. METHODS: The design of the study was retrospective; a group of 109 computer workers with back pain was selected from a private physiotherapy unit between Jan 2018 - Dec 2019. Anthropometric, occupational and behaviour data, symptoms, the diagnosis on the first visit, previous medical diagnosis and specific physical activities were collected from medical records. RESULTS: The studied group (res…
The European consumers’ understanding and perceptions of the “organic” food regime
2004
This paper explores consumer understanding and perception of organic food, with specific reference to the relatively new concept of organic farmed salmon. Key themes associated with the term “organic” and its meaning, as determined by consumers, are explored and the role of labelling and regulatory authorities considered. Focus groups in five countries (UK, Germany, Spain, Norway and France) consisting of 196 participants showed that most consumers are confused about the meaning of the term organic and are largely unaware of the organic certification and labelling process. Many consumers were unsure, even sceptical about the concept of organic farmed salmon and display a large amount of dis…
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…