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A risk analysis approach for time equation-based costing
HOOZÉE, S.; VERMEIRE, L.; BRUGGEMAN, W. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2009
Recently, time equation-based costing has been developed as a cost modelling approach in which activity times are calculated using time equations. Drawing on mathematical statistics, this paper develops a risk analysis approach and shows how it can be used to determine the impact of measurement...
Persistent link: https://www.econbiz.de/10004982913
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A simulation analysis of interactions between errors in costing system design
LABRO, E.; VANHOUCKE, M. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005
The academic accounting literature has established that the conditions under which costing systems in general and Activity Based Costing (ABC) in particular provide accurate costs are very stringent. Less is known, however, about the nature, level and bias of costing errors and their...
Persistent link: https://www.econbiz.de/10004983023
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On the Accuracy of Regulatory Cost Estimates
Harrington, Winston; Morgenstern, Richard D.; Nelson, Peter - 1999
This study compares ex ante estimates of the direct costs of individual regulations to ex post assessments of the same regulations. Our review of more than two dozen environmental and occupational safety regulations indicates that ex ante estimates of total (direct) costs have tended to exceed...
Persistent link: https://www.econbiz.de/10009445419
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Determinantes sociales y cognitivos en el espíritu emprendedor: un estudio exploratorio entre estudiantes argentinos
Piña, Delgado; Isabel, M.ª; Vázquez Inchausti, Elena; … - In: Cuadernos de Gestión (2008)
[ES] En este artículo analizamos las intenciones de emprender un negocio por parte de un grupo de estudiantes argentinos que cursaban la especialización en Dirección Estratégica de Recursos Humanos en la Universidad de Buenos Aires. Los resultados del estudio muestran que estos estudiantes...
Persistent link: https://www.econbiz.de/10011277643
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Social preferences are not enough: Accounting for anomalous behavior in a complex mixed-motive game
Moro, Rodrigo; Freidin, Esteban; Tohmé, Fernando - In: REVISTA CUADERNOS DE ECONOMÍA (2015)
In some economic games, participants systematically display behavior that departs from the model of payoff maximization, and this is usually attributed to social preferences. In this paper we focus on a new interactive context, a mixed-motive game called “Alternative Traveler’s Dilemma”...
Persistent link: https://www.econbiz.de/10011263039
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Social and cognitive determinants in entrepreneurial interest: an exploratory study among argentine students
Piña, Mª Isabel Delgado; Martínez, Luis Gómez; … - In: Cuadernos de Gestión 8 (2008) 1, pp. 11-24
In this paper we analyze the intentions in creating a business on the part of a group of Argentine students in Strategic Human Resources Management in the University of Buenos Aires. The results of the study show that these students want to create their own business, but their possibilities...
Persistent link: https://www.econbiz.de/10008505670
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Factors impacting the low usage of e-services in Latvia
Balina, Signe; Šķilters, Jurǵis; Baumgarte, Dace; … - In: European research studies 20 (2017) 3A, pp. 815-824
Persistent link: https://www.econbiz.de/10012219110
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Effects of psychological and cognitive factors on the relation between entrepreneurial intention and academic Hazing : case of the new students in the faculty of social and human s...
Garcez, Ana; Franco, Mário - In: Entrepreneurship research journal : ERJ 13 (2023) 2, pp. 409-437
Persistent link: https://www.econbiz.de/10014293846
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Market Structure and Communicable Diseases
Mechoulan, Stéphane - University of Toronto, Department of Economics - 2005
controlled. Drug resistance exacerbates the welfare difference between monopoly and first best outcomes. Nevertheless, because … the negative externalities from resistance compete with the positive externalities of treatment, a mixed competition …
Persistent link: https://www.econbiz.de/10005827275
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Resistance to change. Exploring the convergence of institutions, organizations and the mind toward a common phenomenon
Patalano, Roberta - Volkswirtschaftliche Fakultät, … - 2007
Resistance to change is not a new concept in economic literature (Coch and French 1948, Boulding 1956). However, in the … acknowledged that resistance characterizes institutions, organizations and the mind, we suggest that the convergence toward such … counterparts of economic behavior into account. We finally reinterpret resistance to change as a heuristic that helps manage the …
Persistent link: https://www.econbiz.de/10005835904