Search results for "finance"
showing 10 items of 4676 documents
Background and Introduction: Why Debating Equal Pay for All?
2020
With an effort to justify the need to debate whether all people—no matter of profession and position (and also whether one has a job or not)—should have the same pay, this chapter introduces the anthology as well as the chapters and their different standpoints in the debate, along with their various bases for arguing as they do. After a brief background to the subject debated in the book, the book (and its format) is connected to the democratic aspect of debating. The final and major part of the chapter introduces and summarizes the remainder of the chapters in the book.
Sobre los límites de la intervención de los servicios sociales
2018
Uno de los argumentos más comunes a la hora de justificar el exiguo impacto d elos servicios sociales es el escaso peso que éstos representan en el conjunto del gasto social. En el articulo se muestra que esta justificación puede no ser del todo cierta. Pese a que el balance de sus primeros años fue claramente positivo, el análisis de ciertos datos del periodo 1997-2007 previos al estallido de la crisis muestra, a juicio del autor, las crecientes dificultades para mejorar las situaciones de pobreza y exclusión social con independencia de los medios financieros y personales que se hayan dispuesto. Tal afirmación sugiere la posibilidad de que la intervención de los servicios sociales esté som…
Strategy implementation as fantasising – becoming the leading bank
2015
In this empirical case study we explore the fantasy nature of strategy work and propose fantasising as a framework contributing to the nascent literature dealing with the previously overlooked fantasy nature of strategy. More specifically, our interest is on examining how the meaning of official strategy gets constructed as it is being implemented, as well as and how and why the perceptions may evolve during implementation. Our data consists of official strategy documents and interviews from Finland's largest financial services group and its largest unit. The interviews cover all organisational levels, enabling us to reveal the variations of perceptions of strategy as it is being implemente…
An institutional view on access to finance by Tanzanian women-owned enterprises
2017
We investigate the limited use of bank and microfinance loans by Tanzanian female entrepreneurs. Using survey data, we observe that female entrepreneurs mainly use informal sources to finance their businesses. We analyze how “perceptions” of gendered cognitive and normative institutions determine whether a female entrepreneur applies for a formal loan. Following results stand out: first, we find that high collateral requirements, interest rates and personal guarantee requirements make formal loans unattractive. Second, female entrepreneurs only apply when they expect to be successful. Since they “perceive” access to finance to be more problematic for women,female entrepreneurs are discourag…
Expectation Damages and Bilateral Cooperative Investments
2012
We examine the efficiency of the standard breach remedy expectation damages in a setting where the buyer invests cooperatively and the seller invests both cooperatively and selfishly. Contracts may specify a required quality level and an upper bound to the seller's coordination costs. We find that it is optimal to write an augmented Cadillac contract in which quality is stipulated such that it cannot be met with positive probability together with a very low price. Thus, the seller becomes a residual claimant and the coordination-cost threshold can be used to balance the incentives of the buyer.
Monetary policy and exchange rate dynamics in the Spanish economy
1999
As the Spanish economy gets more integrated in international markets, the real exchange rate becomes a key determinant of the monetary transmission. In this paper we trace out the dynamic response of prices, output and the exchange rate following a monetary policy shock. We estimate a structural VAR model whose identification scheme is based on the long run properties common to a large class of models. The results suggest that a small model with efficient asset markets plus nominal inertia and long run monetary neutrality, captures the essential features of the monetary transmission mechanism in Spain. The interest rate shock is well identified and the exchange rate overshoots its long run …
Project Education and Adams’ Theory of Equity
2020
This work-in-progress paper in research category is concerned with students’ perceptions of justice in software engineering group projects. Taking a directed content analysis approach, the aim is to analyze the relevance of Adams’ theory of Equity for small-group project education. The analysis was applied to the data collected from a third-year project course in which students encounter an open-ended group assignment. The results indicate that the theory can serve as a useful framework that helps teachers to identify justice-related issues in project courses. On the other hand, it was concluded that special carefulness is advisable considering the simplicity of the theory. peerReviewed
Do key audit matters (KAMs) matter? : Auditors’ perceptions of KAMs and audit quality in Finland
2021
Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness. Design/methodology/approach Statistical analyses of an electronic survey of certified public auditors (CPAs) in Finland. Findings Regarding the perceptions of KAMs, the authors found two dominant views on auditing: quality and efficiency. In general, the respondents did not consider that KAMs improve audit quality. However, auditors focusing on efficiency…
Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting
2018
Purpose The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understanding of multiple accountability relationships, or lead to problems in reconciling competing forms of accountability, thereby appearing as blame game-type behavior. Design/methodology/approach The authors conducted a case study with 31 semi-structured interviews in a Finnish health care organization (FHC) that offers basic public health care services. The organization represents a co-operative arrangement with the main city and three smaller munic…
Trends in clinical reproductive medicine research : 10 years of growth
2015
[Objective]: To study the most important metrics of publication in the field of reproductive medicine over the decade 2003–2012 to aid in discerning the clinical, social, and epidemiologic implications of this relatively new but rapidly emerging area in medical sciences. [Design]: Bibliometric analysis of most-cited publications from Web of Science databases. [Setting]: Not applicable. [Patient(s)]: None. [Intervention(s)]: None. [Main Outcome Measure(s)]: Most productive and frequently cited investigators, institutions, and countries and specific areas of research, scientific collaborations, and comparison of the growth of reproductive medicine research compared with other areas of medical…