Search results for "practices."
showing 10 items of 507 documents
El concepto de informe integrado como innovación en reporting corporativo
2016
ResumenLa información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido reconocida solo desde 2010, como la mejor manera de obtener un panorama completo del valor de las empresas, superando las limitaciones de los informes tradicionales (Eccles y Krzus, 2010; Jensen y Berg, 2012; Abeysekera, 2013).Nuestra investigación tiene como objetivo analizar esta innovadora corriente de presentación de informes. Para ello, pri…
The importance of green practices for hotel guests: does gender matter?
2021
Due to growing consumer awareness of environmental problems, more and more hotels have been developing green practices in response to the environmental concerns of their guests and improve their image. This study aimed to test a model for analyzing the incidence of green practices as drivers for generating positive hotel image and guest trust and satisfaction, evaluating the moderating role of guest gender in these relationships. Based on a personal survey of 302 guests at 3 and 4-star hotels in Bogotá, evidence was obtained for the positive relationship between sustainable practices and the variables considered, with certain differences depending on the gender of each guest. Thus, this stu…
More firms, more competition? The case of the fourth operator in France's mobile phone market
2010
Accepted, Forthcoming; International audience; To foster competition the French government authorized a fourth operator, ‘Free', to enter the country's mobile phone market at the end of 2009 alongside Orange, SFR and Bouygues Telecom (BT), who held respectively one-half, one-third and one-sixth of the market. By using a stylized model of France's phone market, we have examined what we call the regulator's nightmares and dreams. If Cournot competition is in place before Free's entry, minimizing the total profit fails to maximize the consumer surplus and the total surplus; the maximum most realistic price fall is 6.7% compared to three-way competition and could be 1.7% only; if Orange, SFR an…
Prudential supervisors' independence and income smoothing in European banks
2019
[EN] We investigate the role of prudential supervisors' independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks' accounting practice. Our results confirm that political and industry independenc…
Work–Family Practices and Complexity of Their Usage: A Discourse Analysis Towards Socially Responsible Human Resource Management
2020
AbstractThe question of work–family practices commonly arises in both theory and daily practice as a matter of responsibility in today’s organisations. More information is needed about them for socially responsible human resource management (SR-HRM). In this article our interest is in how work–family practices, serve as an important element of SR-HRM, constructed as (un)helpful for employees’ work–family integration, are realised in organisational life. We investigate the discursive ways in which members of two different organisations working at different organisational levels construct the issue in the Finnish context. Three discourses were interpreted: (1) a discourse of compliance with e…
THE IMPACT OF HEADMASTER’S LEADERSHIP PRACTICE ON THE FORMATION OF A PROFESSIONAL LEARNING COMMUNITY AT SCHOOL
2019
In the context of general education content reform initiated in Latvia, which also provides change of teaching approach, the issue of the role of headmaster has raised. The introduction and implementation of competence approach requires strengthening and development of cooperation between teachers in professional learning communities (PLCs) at school, in order to address didactic issues, regularly analyze pupils` learning outcomes and find best ways to increase the learning outcomes of each pupil, and give an opportunity for teachers to improve their teaching by sharing good pedagogical practice. The change of teaching approach prompts a revision of school management practices as well. In o…
LA TUTORÍA UNIVERSITARIA ENTRE LATINOAMÉRICA Y EUROPA: EL CASO DE LA UNIVERSIDAD AUSTRAL (ARGENTINA) Y EL DE LA UNIVERSIDAD DE ESTUDIOS DE PALERMO (I…
2021
espanolLas directrices internacionales formuladas para la construccion de un Espacio Europeo y Latinoamericano de Educacion Superior, destacan un modelo educativo destinado a involucrar activamente a los estudiantes universitarios en los servicios de tutoria y hacerlos autonomos en los procesos de aprendizaje. En este articulo −aplicando una metodologia descriptiva-lineal y top-down− se proporciona una vision bilateral de la tutoria universitaria: se aborda este tema contextualizandolo antes en America Latina y luego en Argentina, terminando con un enfoque particular en la Universidad Austral de Buenos Aires; a continuacion se enmarca analogamente antes en el ambito europeo, luego en el ita…
La singulière réussite scolaire des enfants d'enseignants : des pratiques éducatives parentales spécifiques ?
2012
From primary to secondary school, teachers’ children get the best results. However, very little research has looked in to the family processes on which this singular success is built. Based on the demonstration of the link between "achieve the best school performance" and "being a child of whom at least one parent is a teacher", this study aims to establish family factors, in particular parental educational practices, that explain this significant "teacher effect". From econometric analysis of the Panel 95 survey, it transpires that, on the one hand, teachers’ children are the most likely to benefit from the best practices of socialization and support at school and, on the other hand, that …
The singular school succes of teachers' children : any specific educational parental pratices ?
2012
From primary to secondary school, teachers' children get the best results. However, very little research has looked in to the family processes on which this singular success is built. Based on the demonstration of the link between "achieve the best school performance" and "being a child of whom at least one parent is a teacher", this study aims to establish family factors, in particular parental educational practices, that explain this significant "teacher effect". From econometric analysis of the Panel 95 survey, it transpires that, on the one hand, teachers' children are the most likely to benefit from the best practices of socialization and support at school and, on the other hand, that …
Aprendizaje lingüístico e inclusión social : combinación del enfoque comunicativo y el enfoque por tareas.
2017
Resumen: La presente propuesta de experiencia práctica aspira a compartir los buenos resultados conseguidos en un curso de español como lengua extranjera dirigido a inmigrantes realizado en “L’Espai d’Inclusió i Formació Casc Antic” (Eicascantic Barcelona), en el que se combinó el enfoque comunicativo con el enfoque por tareas con los objetivos de mejorar el nivel lingüístico de los alumnos y de favorecer su inclusión social en su nuevo contexto. Para ello, se creó el material sociolingüístico del nivel A2 del MCERL Conociendo y se aplicó en un curso intensivo de 54 horas de duración llevando a cabo, a posteriori, un análisis de los resultados obtenidos. Todo ello se realizó teniendo en men…