Search results for "efficiency"
showing 10 items of 1430 documents
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES
2010
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.
Data from: Deliberation favours social efficiency by making people disregard their relative shares: evidence from USA and India
2017
Groups make decisions on both the production and the distribution of resources. These decisions typically involve a tension between increasing the total level of group resources (i.e. social efficiency) and distributing these resources among group members (i.e. individuals' relative shares). This is the case because the redistribution process may destroy part of the resources, thus resulting in socially inefficient allocations. Here we apply a dual-process approach to understand the cognitive underpinnings of this fundamental tension. We conducted a set of experiments to examine the extent to which different allocation decisions respond to intuition or deliberation. In a newly developed app…
MIGLIORAMENTO TECNOLOGICO-PRESTAZIONALE DI UN COMPONENTE INNOVATIVO PER L’INVOLUCRO EDILIZIO - PERFOMANCE IMPROVEMENT OF AN INNOVATIVE BUILDING COMPO…
2016
L’articolo illustra l’attività di ricerca che gli autori, cofounder della SBskin. Smart Building Skin s.r.l., start up innovativa e spin off accademico dell’Università degli Studi di Palermo, stanno conducendo al fine di ottimizzare le performance energetiche di un componente innovativo per facciate e coperture di edifici (dagli stessi brevettato) in grado di ridurre i consumi energetici e di produrre energia pulita dal sole. L’attività che qui si illustra è stata finalizzata all’ottimizzazione del design dei sub-componenti che contribuiscono alla realizzazione dei pannelli traslucidi multifunzionali (realizzati con vetromattoni innovativi, preassemblati a secco e precompressi) ed alla scel…
Power efficiency improvements with the radio frequency H− ion source
2016
CW 13.56 MHz radio frequency-driven H− ion source is under development at the University of Jyväskylä for replacing an existing filament-driven ion source at the MCC30/15 cyclotron. Previously, production of 1 mA H− beam, which is the target intensity of the ion source, has been reported at 3 kW of RF power. The original ion source front plate with an adjustable electromagnet based filter field has been replaced with a new front plate with permanent magnet filter field. The new structure is more open and enables a higher flux of ro-vibrationally excited molecules towards the plasma electrode and provides a better control of the potential near the extraction due to a stronger separation of t…
Smart Cities and a Stochastic Frontier Analysis: A Comparison among European Cities
2013
The level of interest in smart cities is growing, and the recent literature on this topic (Holland, 2008; Caragliu et al., 2009, Nijkamp et al., 2011 and Lombardi et al., 2012) identifies a number of factors that characterise a city as smart, such as economic development, environment, human capital, culture and leisure, and e-governance. Thus, the smartness concept is strictly linked to urban efficiency in a multifaceted way. A seminal research for European policy conducted by Giffinger et al. (2007) defines a smart city on the basis of several intangible indicators, such as a smart economy, smart mobility, smart environment, smart people, smart living, and smart governance. These authors’ …
MANAGEMENT CHALLENGES - A PREVIEW IN FUTURE OF CAPITALISM
2012
The economic crisis comes in the context the deepest political crisis faced by the EU today. Economic catastrophe led to the strongest economic crisis since the '30s. Downturns were commonly explained using technical arguments, economic or financial reasons. Because they were discussed by experts in language often inaccessible, so often we face today and dangerous misunderstanding of the population crisis. When talking about economic crises tend to forget that they come in a political context, social and cultural. At the same time, how society reacts to the crisis is decisively influenced by the values it embraces.
THE PUBLIC SECTOR EFFICIENCY FROM PERSPECTIVE OF THE CORRUPTION PHENOMENON
2013
Corruption in the public sector has adverse effects over the efficiency of the public spending, over the public sector's performance; it also undermines the confidence in the public institutions and leads to an unnecessarily increase of the cost of the public transactions. The high level of corruption in Romania is the main factor that has a negative impact over the effectiveness of the public actions. The economic consequences are related to the lower foreign investments and to the slow development of the private sector, the development of the underground economy, the irrational use of the public financial resources that affect the public sector's performance. In 2011, Romania occupies the…
Work incentive and productivity in Spain
2013
Work incentives are closely related to production performance. This paper presents evidence that the value added of a firm increases when relative labor costs rise, or the level of unemployment increases. Both circumstances imply evidence in favor of the efficiency wage model. This theory is consistent with the views of many managers and personal administrators, who tend to ascribe primary importance to wage setting as an incentive to increase effort. We use a micro panel data set of Spanish manufacturing firms, during the period 2004–2009, to simultaneously estimate a stochastic frontier of a firm’s value added and the inefficiency determinants. The data source is published in the Spanish …
The Crises Management faced with new Challenges
2008
We witness an economic crisis without precedent that affects every area of our existence, rich and poor, at a global scale. The noise of financial crisis makes us no longer perceive other crises, which no one seems ready to accept them, namely a crisis of values that proliferate in our society. The experience of the past crises shows that the recession affecting mainly local companies, multinational companies managed to make profits during hard times for the economy of the host country, and the management is put in front of new challenges.
Differenziali Territoriali di Produttivita' ed Efficienza negli Anni '90: i Livelli e l'Andamento
2001
Nel presente lavoro, dopo avere effettuato una rassegna degli approcci esistenti in letteratura sulle ragioni dello sviluppo dualistico dell'economia italiana, si argomenta che per valutare il potere esplicativo di questi approcci e' importante esaminare alcune loro predizioni empiriche relativamente a livello e andamento della produttivita' totale dei fattori, nonche' degli elementi in cui queste variabili possono essere scomposte. Basandosi sui dati dell'Indagine del Mediocredito Centrale, vengono quindi calcolati per gli anni '90 misure di efficienza tecnica, di scala e allocativa, nonche' degli indici di Malmquist, per un campione piuttosto ampio (e territorialmente diversificato) di im…