151 resultados para Retail category importance
Resumo:
Rather than treating conservative Protestantism as a homogenous phenomenon, recent literature has underlined the importance of disaggregating this group to illuminate important attitudinal and behavioral differences between conservative Protestants. However, the methods used to empirically operationalize conservative Protestantism have not always been able to capture variations within the groupings. Based on analysis of the 2004 Northern Ireland Life and Times Survey, we argue that religious self-identification is a more useful way of analyzing conservative Protestant subgroups than denomination or religious belief. We show that many of these identifications are overlapping, rather than stand-alone, religious group identifications. Moreover, the identification category of born-again has seldom been included in surveys. We find having a born-again identification to be a better predictor than the more frequently asked fundamentalist and evangelical categories of the religious and social beliefs that are seen as indicative of conservative Protestantism.
Resumo:
Purpose
The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).
Design/methodology/approach
We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.
Findings
Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.
Research limitations/implications
NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.
Practical implications
The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.
Originality/value
Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.
Resumo:
The formation and reactivity of surface intermediates in the reverse water-gas-shift reaction on a Pt/CeO2 catalyst are critically dependent on the reaction conditions so that conclusionsregarding the reaction mechanism cannot be inferred using ex operando conditions.
Resumo:
It is shown that virtual H- formation has a profound effect upon low-energy Ps(1s)-H(1s) scattering, yet H- formation only accounts for about 10% of the total cross section just above threshold. Infinite series of Rydberg resonances converging on to the H- formation threshold are seen.
Resumo:
A total of 143 raw milk cheese samples (soft cheese, n = 9; semihard cheese, n = 133; hard cheese, n = 1), collected at the retail level throughout Switzerland, were tested for Mycobacterium avium ssp. paratuberculosis (MAP) by immunomagnetic capture plus culture on 7H10-PANTA medium and in supplemented BAC-TEC 12B medium, as well as by an F57-based real-time PCR system. Furthermore, pH and water activity values were determined for each sample. Although no viable MAP cells could be cultured, 4.2% of the raw milk cheese samples tested positive with the F57-based real-time PCR system, providing evidence for the presence of MAP in the raw material. As long as the link between MAP and Crohn’s disease in humans remains unclear, measures designed to minimize public exposure should also include a focus on milk products.