Search results for "count"
showing 10 items of 5058 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…
Agrestis cum erudito: scenografie del discorso nell’Apologia di Apuleio
2017
In Apologia Apuleius’s speech shows a rich ‘geography’: private homes, shops, villas and inns are the ingredients of a rhetorical strategy aimed at emphasizing the cultural and ethical distance between accusation and defense. An important role is played by the topical contrast between the country and the city, used to make a strong impact on the public and on the judge and to dismantle and discredit 'a priori' the accusations. In Apologia, therefore, the places are not only the background to the trial but are also conceived as a scenery of the word and as a ‘visual’ instrument to outline the parties involved.
Défis à relever pour la politique budgétaire en Amérique latine en matière de stabilisation et de redistribution
2016
Cet article se propose d'étudier les réponses offertes par la politique fiscale en Amérique latine dans la situation actuelle " d'atterrissage en douceur ". En fait, il apparaît que la région est exposée à un risque de choc externe de pays développés et la Chine à un risque politique. Dans ces conditions, la politique fiscale a un rôle important à jouer pour gérer ces risques en se centrant sur ses fonctions de stabilisation et de distribution. En outre, nous proposons un système de plusieurs mesures pour chaque fonction. Enfin, nous démontrons que les pays latino-américains ne souffrent pas de contrainte du financement pour appliquer nos recommandations.
Strategic Cyber Environment Management with Zero Trust and Cyber Counterintelligence
2022
Organisations need to improve their information security practices, given the volume of successful cyberattacks and crimes. To enhance security in an organisation, information security must be considered a business issue, instead of a technical problem. Hence, organisations must change the security protocol from reactive action to proactive operation; must develop information security strategies that support the business; should implement better controls, systems, and services; and must create a process to proactively gather information about the possible threats and adversaries. This study proposes a novel method for combining a zero-trust strategy with cyber counterintelligence to gain th…
I derivati over the counter tra diritto dei privati e la teoria ecologica del contratto. Premesse per uno studio
2022
Lo scritto intende porre alcune premesse per uno studio critico dei derivati over the counter. Condotta in riferimento ai dibattiti italiani e nordamericani, l’analisi di questi strumenti finanziari e del loro regime giuridico consente di sottolineare alcune implicazioni che la loro diffusione ha avuto sulla teoria generale del contratto. In questo senso, i derivati over the counter sono una manifestazione contemporanea di “diritto dei privati”. Tuttavia è illusorio pretendere un loro perfetto isolamento giuridico ed economico. Valorizzando una concezione ecologica del contratto, e facendo attenzione al rischio sistemico, occorre adottare un approccio rimediale capace di mettere in discussi…