850 resultados para Accounting choice
Resumo:
Full Text / Article complet
Resumo:
I provide choice-theoretic foundations for a simple two-stage model, called transitive shortlist methods, where choices are made by sequentially by applying a pair of transitive preferences (or rationales) to eliminate inferior alternatives. Despite its simplicity, the model accommodates a wide range of choice phenomena including the status quo bias, framing, homophily, compromise, and limited willpower. I establish that the model can be succinctly characterized in terms of some well-documented context effects in choice. I also show that the underlying rationales are straightforward to determine from readily observable reversals in choice. Finally, I highlight the usefulness of these results in a variety of applications.
Resumo:
This thesis Entitled Buyer information and brand choice behaviour in markets with asymmetries.The period of transition set in by globalization and liberalization has ensued a onsiderable degree of homogeneity with western societies with respect to quantity and quality of goods and services.The study is aimed at finding out how the buyers adapt to the prevalent complex and dynamic market configuration by taking an archetypical situation of information gathering and brand- choice decision of select household consumer durables.The study was based on a set of 301 sample respondents who were either first time purchasers or repeat purchasers for household use, of the items under study in the sample area comprising of rural, urban and semi-urban areas. Data were collected using interview schedule and analysis of the same was done with standard statistical computer programs.Buyer confidence as perceived by buyers with respect to information acquisition and brand-choice represents the felt competence to effectively function in the market.In general, lower levels of education, income and occupation showed lower levels of search. The oldest were also low searchers. The repeat purchasers of the product searched less than the first purchasers. The most important source of information was word of mouth or information from others followed by television advertisements. The least important source of information was billboards, displays and similar forms of advertisements.The second factor is characterized by items representing ‘social attributes’ like, use by many others, use by peers, recommendation by significant others and reputation of the brand. The third factor represents ‘susceptibility to incentives and promotions’.
Resumo:
Most of the commercial and financial data are stored in decimal fonn. Recently, support for decimal arithmetic has received increased attention due to the growing importance in financial analysis, banking, tax calculation, currency conversion, insurance, telephone billing and accounting. Performing decimal arithmetic with systems that do not support decimal computations may give a result with representation error, conversion error, and/or rounding error. In this world of precision, such errors are no more tolerable. The errors can be eliminated and better accuracy can be achieved if decimal computations are done using Decimal Floating Point (DFP) units. But the floating-point arithmetic units in today's general-purpose microprocessors are based on the binary number system, and the decimal computations are done using binary arithmetic. Only few common decimal numbers can be exactly represented in Binary Floating Point (BF P). ln many; cases, the law requires that results generated from financial calculations performed on a computer should exactly match with manual calculations. Currently many applications involving fractional decimal data perform decimal computations either in software or with a combination of software and hardware. The performance can be dramatically improved by complete hardware DFP units and this leads to the design of processors that include DF P hardware.VLSI implementations using same modular building blocks can decrease system design and manufacturing cost. A multiplexer realization is a natural choice from the viewpoint of cost and speed.This thesis focuses on the design and synthesis of efficient decimal MAC (Multiply ACeumulate) architecture for high speed decimal processors based on IEEE Standard for Floating-point Arithmetic (IEEE 754-2008). The research goal is to design and synthesize deeimal'MAC architectures to achieve higher performance.Efficient design methods and architectures are developed for a high performance DFP MAC unit as part of this research.
Resumo:
In the past, natural resources were plentiful and people were scarce. But the situation is rapidly reversing. Our challenge is to find a way to balance human consumption and nature’s limited productivity in order to ensure that our communities are sustainable locally, regionally and globally. Kochi, the commercial capital of Kerala, South India and the second most important city next to Mumbai on the Western coast is a land having a wide variety of residential environments. Due to rapid population growth, changing lifestyles, food habits and living standards, institutional weaknesses, improper choice of technology and public apathy, the present pattern of the city can be classified as that of haphazard growth with typical problems characteristics of unplanned urban development. Ecological Footprint Analysis (EFA) is physical accounting method, developed by William Rees and M. Wackernagel, focusing on land appropriation using land as its “currency”. It provides a means for measuring and communicating human induced environmental impacts upon the planet. The aim of applying EFA to Kochi city is to quantify the consumption and waste generation of a population and to compare it with the existing biocapacity. By quantifying the ecological footprint we can formulate strategies to reduce the footprint and there by having a sustainable living. In this paper, an attempt is made to explore the tool Ecological Footprint Analysis and calculate and analyse the ecological footprint of the residential areas of Kochi city. The paper also discusses and analyses the waste footprint of the city. An attempt is also made to suggest strategies to reduce the footprint thereby making the city sustainable
Resumo:
Enhancement of financial inclusivity of rural communities is often recognised as a key strategy for achieving economic development in third world countries. The main objective of this study was to examine the factors that influence consumers’ choice of a rural bank in Gicumbi district of Rwanda. Data was collected using structured questionnaires and analysed using a binary probit regression model and non-parametric procedures. Most consumers were aware of Popular Bank of Rwanda (BPR) and Umurenge SACCO through radio advertisements, social networks and community meetings. Accessibility, interest rates and quality of services influenced choice of a given financial intermediary. Moreover, the decision to open a rural bank account was significantly influenced by education and farm size (p<0.1). These results indicate the need for financial managers to consider these findings for successful marketing campaigns.
Resumo:
In most psychological tests and questionnaires, a test score is obtained by taking the sum of the item scores. In virtually all cases where the test or questionnaire contains multidimensional forced-choice items, this traditional scoring method is also applied. We argue that the summation of scores obtained with multidimensional forced-choice items produces uninterpretable test scores. Therefore, we propose three alternative scoring methods: a weak and a strict rank preserving scoring method, which both allow an ordinal interpretation of test scores; and a ratio preserving scoring method, which allows a proportional interpretation of test scores. Each proposed scoring method yields an index for each respondent indicating the degree to which the response pattern is inconsistent. Analysis of real data showed that with respect to rank preservation, the weak and strict rank preserving method resulted in lower inconsistency indices than the traditional scoring method; with respect to ratio preservation, the ratio preserving scoring method resulted in lower inconsistency indices than the traditional scoring method
Resumo:
Resumen tomado de la publicaci??n
Resumo:
The present study aimed to assess the tolerance and efficacy of rituximab (RTX), a chimeric IgG1 monoclonal antibody directed against the CD20 receptor present in B lymphocytes, in patients with autoimmune rheumatic diseases (AIRD). For this purpose, patients treated with RTX and their respective clinical charts were comprehensively examined. Indications for treatment were a refractory character of the disease, inefficacy or intolerance of other immunosuppressors. Activity indexes (SLEDAI, DAS28, and specific clinical manifestations) were used to evaluate efficacy. Serious side effects were also recorded. Seventy-four patients were included. Forty-three patients had systemic lupus erythematosus (SLE), 21 had rheumatoid arthritis (RA), 8 had Sjögren’s syndrome (SS), and 2 had Takayasu’s arteritis (TA). RTX was well-tolerated in 66 (89%) patients. In 8 patients (SLE = 3, SS = 3, RA = 2), serious side effects lead to discontinuation. The mean follow-up period was 12 ± 7.8 (2–35) months. The efficacy of RTX was registered in 58/66 (87%) patients, of whom 36 (83%) had SLE, 18/21 (85%) had RA, 3/8 (37%) had SS, and 1 had TA. The mean time of efficacy was 6.3 ± 5.1 weeks. A significant steroid-sparing effect was noticed in half of the patients. These results add further evidence for the use of RTX in AIRD. Based on its risk–benefit ratio, RTX might be used as the first-choice treatment for patients with severe AIRD.
Resumo:
La crisis que se desató en el mercado hipotecario en Estados Unidos en 2008 y que logró propagarse a lo largo de todo sistema financiero, dejó en evidencia el nivel de interconexión que actualmente existe entre las entidades del sector y sus relaciones con el sector productivo, dejando en evidencia la necesidad de identificar y caracterizar el riesgo sistémico inherente al sistema, para que de esta forma las entidades reguladoras busquen una estabilidad tanto individual, como del sistema en general. El presente documento muestra, a través de un modelo que combina el poder informativo de las redes y su adecuación a un modelo espacial auto regresivo (tipo panel), la importancia de incorporar al enfoque micro-prudencial (propuesto en Basilea II), una variable que capture el efecto de estar conectado con otras entidades, realizando así un análisis macro-prudencial (propuesto en Basilea III).
Resumo:
Los procesos transnacionales han marcado un cambio en las relaciones entre los actores del sistema internacional, permitiendo el trabajo por diversas causas a través de las fronteras. Esto ha sido aprovechado por los movimientos sociales, para que su lucha no quede enmarcada simplemente en su país, sino que a partir de objetivos, problemáticas, valores y acciones similares se vea reflejado en diferentes Estados y se de una acción común y colectiva para generar un cambio. Este fenómeno ha sido tomado como referente el Movimiento Pro-choice para articularse transnacionalmente en Colombia para la promoción de los Derechos Sexuales y Reproductivos en el periodo de 2001 a 2011, alcanzando una serie de objetivos importantes que han permitido cambios legales al interior del país, generando también un cambio dentro de la sociedad colombiana. El estudio, análisis y comprensión de la articulación del movimiento prochoice a partir de una dinámica transnacional para la promoción de los derechos sexuales y reproductivos en Colombia, se perfila como un tema de importancia por su coyuntura actual en el mundo, puesto que ha estado latente en los últimos veinte años. Igualmente, la identificación de la acción de los MST como otros actores internacionales en la transformación de las sociedades tanto locales como internacionales, traducido como un fenómeno que se puede explicar dentro de las Relaciones Internacionales.
Resumo:
En la teoría de la organización existen diferentes perspectivas teóricas que abordan y explican el diseño de las organizaciones y su complejidad, entendiendo el impacto del entorno de manera diferente. El presente artículo de carácter teórico y sustentado en una rigurosa revisión bibliográfica, tiene como propósito principal analizar tres de esas perspectivas: contingencia, voluntarismo y strategic choice. Así, se mantiene la idea que si bien el enfoque contingente influye significativamente en el diseño y características de la organización considerando principalmente los factores del entorno, existen otros factores condicionantes-intrínsecos atribuibles a sus miembros –gerentes y directivos– que también desempeñan un papel relevante en la determinación de la forma como se crean las estrategias, se toman las decisiones y se realizan los diseños estructurales más adecuados para alcanzar los objetivos organizacionales. Por consiguiente y derivado de las presiones del ámbito interno como del entorno a que están sometidas las organizaciones, tales perspectivas serán más útiles si las observamos como complementarias y no excluyentes a la hora de comprender y plantear soluciones a lo que sucede dentro y alrededor de las mismas
Resumo:
Este trabajo pretende de una manera tanto teórica como práctica, estudiar la relación que pueda existir entre la interculturalidad y el Management Control System, para ello se realiza una revisión bibliográfica de los trabajos empíricos y teóricos desarrollados hasta el momento sobre el tema. Se comienza con la revisión de los diferentes conceptos que puedan hacer alusión a la interculturalidad, y los MCS (o contemple variables cercanas en relación a este), se delimita el tema y se procede a su clasificación hasta llegar a la estructuración de la definición de los constructos que integren los conceptos de interculturalidad y MCS. De igual manera, se operacionalizan las variables para poder generar un análisis practico utilizando estadística cuantitativa. Finalmente presentamos los resultados que demuestran el grado de importancia percibido por encuestados de filiales localizadas en diferentes países de Latino América de la empresa Agrocampo S.A.S, con el fin de presentar conclusiones que integren los dos temas de análisis.
Resumo:
Las organizaciones en la actualidad deben encontrar diferentes maneras de sobrevivir en un tiempo de rápida transformación. Uno de los mecanismos usados por las empresas para adaptarse a los cambios organizacionales son los sistemas de control de gestión, que a su vez permiten a las organizaciones hacer un seguimiento a sus procesos, para que la adaptabilidad sea efectiva. Otra variable importante para la adaptación es el aprendizaje organizacional siendo el proceso mediante el cual las organizaciones se adaptan a los cambios del entorno, tanto interno como externo de la compañía. Dado lo anterior, este proyecto se basa en la extracción de documentación soporte valido, que permita explorar las interacciones entre estos dos campos, los sistemas de control de gestión y el aprendizaje organizacional, además, analizar el impacto de estas interacciones en la perdurabilidad organizacional.
Resumo:
The relative stability of aggregate labor's share constitutes one of the great macroeconomic ratios. However, relative stability at the aggregate level masks the unbalanced nature of industry labor's shares – the Kuznets stylized facts underlie those of Kaldor. We present a two-sector – one labor-only and the other using both capital and labor – model of unbalanced economic development with induced innovation that can rationalize these phenomena as well as several other empirical regularities of actual economies. Specifically, the model features (i) one sector ("goods" production) becoming increasingly capital-intensive over time; (ii) an increasing relative price and share in total output of the labor-only sector ("services"); and (iii) diverging sectoral labor's shares despite (iii) an aggregate labor's share that converges from above to a value between 0 and unity. Furthermore, the model (iv) supports either a neoclassical steadystate or long-run endogenous growth, giving it the potential to account for a wide range of real world development experiences.