Search results for "lcsh:Business"
showing 10 items of 266 documents
Conceptual Key Competency Model for Smart Factories in Production Processes
2020
Abstract Background and Purpose: The aim of the study is to develop a conceptual key competency model for smart factories in production processes, focused on the automotive industry, as innovation and continuous development in this industry are at the forefront and represent the key to its long-term success. Methodology: For the purpose of the research, we used a semi-structured interview as a method of data collection. Participants were segmented into three homogeneous groups, which are industry experts, university professors and secondary education teachers, and government experts. In order to analyse the qualitative data, we used the method of content analysis. Results: Based on the anal…
Audit and Earnings Management in Spanish SMEs
2016
Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…
Counter-Clock World: How Planning Backwards Helps in Moving Forward in Collapsing Environments
2021
Research on corporate decline and turnarounds as well as the strategic use of history have so far remained two separate research fields. We integrate these two fields with a thought experiment, proposing ways in which strategists can work with, and through time in managing and turning around declines. Our thought experiment involves two very different types of analogies: a textual one from Philip K. Dick’s science fiction novels, on the one hand, and a visual one from Einsteinian relativity science, on the other hand. Inspired and informed by these different conceptualizations of the past and time, we develop four forms of backward strategizing to successfully manage a struggling corporatio…
Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización …
2001
En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable. Consideramos que este trabajo es de especial importancia en el contexto de esta Conferencia Internacional, dado que muchos organismos mundiales a favor de la armonización contable, han puesto sus ojos en el modelo de la Unión Europea y en cierto sentido el área económica europea es un peso fundamental para contrarrestar la fuerza de los Estados Unidos, respaldados por sus mercados de capitales, de cara al debate de armonización contable internacional. Dada la actualida…
Foreign direct investment attraction in the Baltic States
2014
This paper considers the importance of macroeconomic factors as well as investment climate for foreign direct invest ment attraction in the Baltic states. It reviews some of the indicators for measuring the investment climate and their usefulness as indicators of strength of FDI attraction and uses the results of econometric analysis to consider relative importance of various macroeconomic factors. The results suggest that perceptions of corruption and fiscal policy are some of the more important drivers of FDI attraction. The paper also considers several measures that could improve foreign direct investment attraction in the Baltic States such as expanding the protection of property right…
The attitude towards boycotts: determining factors
2019
According to the theories of reasoned action and planned behavior, the precedent to any human conduct is the intention to display such conduct. People’s attitudes are one of those precedents. Our work is framed within this line of research, as it seeks to analyze and explain the main determinants of attitudes towards boycotts. Thus, we understand that consumers’ attitudes towards boycott behavior depend on three fundamental beliefs: perceived legitimacy of the behavior, ethical idealism towards such behavior, and finally, ethical relativism towards boycott behavior. We emphasize legitimacy since the relevance of legitimacy processes in the businessclient relationship lies in the validation …
Efectos del desarrollo sostenible percibido por el consumidor. Una propuesta de modelo de hipermercados en Ecuador
2020
Resumen El objetivo de este trabajo fue analizar la incidencia del desarrollo sostenible sobre la cadena de efectos: valor percibido - capital de marca - lealtad. Para ello, se propone un modelo teórico de relaciones que se contrasta a partir de una muestra de 317 clientes de hiper mercados en Ecuador. Los resultados, aplicando una metodología exploratoria y confirmatoria, combinada con regresión por mínimos cuadrados parciales, mostraron que tanto las acciones de desarrollo sostenible como el valor percibido son pilares maestros sobre los que se puede apoyar la estrategia minorista. Ambas se muestran como variables clave por su naturaleza, en cuanto son multidimensio nales, y por su alcanc…
Evaluación de las tarifas de las pensiones de accidentes de trabajo y enfermedades profesionales (2011-2015)
2017
Este trabajo analiza si las tarifas que se aplican para la determinación del denominado capital coste de pensiones derivadas de los accidentes de trabajo y enfermedades profesionales son las adecuadas. A partir de los datos de la Muestra Continua de Vidas Laborales y de la evolución de la longevidad de la población general en España, se estiman tablas de mortalidad para las contingencias de viudedad e invalidez que, combinadas con los parámetros económicos y financieros apropiados, permiten construir las bases técnicas actuarialmente justas para cada uno de los años objeto de análisis. Los resultados obtenidos sugieren que las tarifas aplicadas en el periodo 2011- 2014 han sido muy superior…
Some Considerations Regarding the Role and Importance of Talent Management
2018
The fact that human resources are an indispensable, vital resource, is unanimously accepted. Human resources enhance, improve the other resources and stand at the origin of all the performances of the company, of the achievement of its mission and goals. Every organization needs the right and talented people, specialists. Not only does an individual’s talent matter, it makes a difference. It is what grants more value to the company. Successful organizations are the ones that know how to find talented people, how to attract them, how to keep them and, particularly, how to enhance their talents.
The Factors Influencing Academic Affairs Services Management at the National University of Laos and Lucian Blaga University of Sibiu, Romania
2013
This research aims are to investigate the attitude levels of staff's and students' on the motivation, effectiveness towards the academic affairs services management at the faculty of Economics and Business Management, DongDok campus in the National University of Laos, and the faculty of Economic Sciences and faculty of Sciences, Sibiu campus in Lucian Blaga University of Sibiu, Romania. There were 220 participants, five groups; presidents, deans, heads of departments, lecturers and students. The five-point Likert scale rating questionnaires were used to collect data. The SPSS version 20 was used to perform the needed analysis for reaching the proposed aims. In this regard, univariate and bi…