936 resultados para Audit firm size


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Fatigue crack growth and its threshold are investigated at a stress ratio of 0.5 for the three-point bend specimen made of Austenitic stainless steel. The effect of grain size on the crack tip plastic deformation is investigated. The results show that the threshold value Δkth increases linearly with the square root of grain size d and the growth rate is slower for materials with larger grain size. The plastic zone size and ratio for different grain sizes are different at the threshold. The maximum stress intensity factor is kmax and σys is the yield strength. At the same time, the characteristics of the plastic deformation development is discontinuous and anti-symmetric as the growth rate is increased from 2·10—8 to 10−7 mm/cycle.

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This paper analyzes the process of endogenous union formation in the context of a sequential bargaining model between a firm and several unions and tries to explain why workers may be represented by several unions of different sizes. We show that the equilibrium number of unions and their relative size depend on workers' attitudes toward the risk of unemployment and union configuration is independent of labor productivity.

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This paper provides microeconomic evidence on the variation over time of the firm-specific wage premium in Spain from 1995 to 2002, and its impact on wage inequality. We make use of two waves of a detailed linked employer-employee data set. In addition, a new data set with financial information on firms is used for 2002 to control as flexibly as possible for differences in the performance of firms (aggregated at industry level). To our knowledge, there is no microeconomic evidence on the dynamics of the firm-specific wage premium for Spain or for any other country with a similar institutional setting. Our results suggest that there is a clear tendency towards centralization in the collective bargaining process in Spain over this seven-year period, that the firm-level contract wage premium undergoes a substantial decrease, particularly for women, and finally that the "centralization" observed in the collective bargaining process has resulted in a slight decrease in wage inequality.