Narrow search
Showing 1 - 10 of 104
Cover Image
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
Cover Image
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
Cover Image
Neighbourhood social capital as a moderator between individual cognitions and sports behaviour among Dutch adolescents
Prins, R.G.; Beenackers, M.A.; Boog, M.C.; Van Lenthe, F.J. - In: Social Science & Medicine 105 (2014) C, pp. 9-15
This study aimed to explore whether individual cognitions and neighbourhood social capital strengthen each other in their relation with engaging in sports at least three times per week. Cross-sectional analyses on data from the last wave of the YouRAction trial (2009–2010, Rotterdam, the...
Persistent link: https://www.econbiz.de/10010753067
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852)
Bernal, Marilo Capelo; Pinzon, Pedro Araujo; Espejo, … - In: Accounting History Review 15 (2005) 2, pp. 145-169
This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion...
Persistent link: https://www.econbiz.de/10005483298
Cover Image
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
Cover Image
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
Cover Image
Toxicity of four fongicides to the predaceous mite Typhlodromus pyri (Acari : Phytoseiidae)
Kreiter; Sentenac; Barthes; Auger - Département Sciences Sociales, Agriculture et … - 1998
Persistent link: https://www.econbiz.de/10011149039