The on-going changes--as both opportunities and threats--push companies to look for competitive advantages and differentiation from competitors by making the best use of certain strategic levers; they are mainly repre...The on-going changes--as both opportunities and threats--push companies to look for competitive advantages and differentiation from competitors by making the best use of certain strategic levers; they are mainly represented by intangible resources (as harder to imitate) such as trade marks, brands, intellectual properties, ethics, and social values. Values in particular become more relevant if taking into consideration the company as a set of "human beings"; companies must be more integrated with its reference society and need to communicate with both external and internal audience covering different expectations, needs and cultures. In this sense, the traditional communication may be now defined as "integrated communication". Accordingly, ethical principles and corporate social responsibility values are fundamental drivers of this integrated communication policies and are more and more reflected into the company's mission. The aim of the present paper is to analyze--at both a quality and an empirical level--the effectiveness of ethics and corporate social responsibility values as drivers for integrated communication. A sample of Italian listed food and beverage companies has been considered to establish if and how ethical principles and sharing corporate values have been built and implemented during the last years; the expected results are to demonstrate the link between literature and empirical evidence concerning effectiveness of integrated communication and its impact on company's financial results and--in particular--on value creation for shareholders. Eventually, the study results show that there might be huge benefits in using an integrated communication; talking to people in a coherent way and sharing values constantly make firms achieve best results.展开更多
This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountab...This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.展开更多
This paper aimed at incorporating the precautionary principles into the planning and development of GSM (global system for mobile communications) masts within the built-up areas of Jimeta. Using GIS (geographic inf...This paper aimed at incorporating the precautionary principles into the planning and development of GSM (global system for mobile communications) masts within the built-up areas of Jimeta. Using GIS (geographic information system) analysis technique, the zone of precautionary principle was defined to 500 meters radius as the zone within which precautionary measures are exercised. The criteria for siting GSM base station are also equally identified. For instance, the presence of certain elements within the precautionary zone like schools, hospitals, residential density and overlap of RF (radio frequency) occurrences, may disqualify any mast location. Analysis of the land use within precautionary zone has shown various proportions of exposure to RF, whereas, only 3.39% of the masts are suitably located and 94.92% are not and therefore should be relocated. The study recommend measures for addressing physical development within precautionary areas, including land conversion and mast sharing to reduce potential harmful effects of RF emanating from GSM base stations.展开更多
The adoption of the "new public management" in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relations...The adoption of the "new public management" in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call "content analysis" of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.展开更多
We investigate a second order parabolic parametrization, w(a) = wt + wa(at - a)2, which is a direct characterization of a possible turning in w. The cosmological consequence of this parametrization is explored by...We investigate a second order parabolic parametrization, w(a) = wt + wa(at - a)2, which is a direct characterization of a possible turning in w. The cosmological consequence of this parametrization is explored by using the observational data of the SNLS3 type Ia supernovae sample, the CMB measurements from WMAP9 and Planck, the Hubble parameter measurement from HST, and the baryon acoustic oscillation (BAO) measurements from 6dFGS, BOSS DRI 1 and improved WiggleZ. We found the existence of a turning point in w at a - 0.7 is favored at 10- CL. In the epoch 0.55 〈 a 〈 0.9, w 〈 -1 is favored at 10- CL, and this significance increases near a - 0.8, reaching a 20- CL. The parabolic parametrization achieve equivalent performance to the ACDM and Chevallier-Polarski-Linder (CPL) models when the Akaike information criterion was used to assess them. Our analysis shows the value of considering high order parametrizations when studying the cosmological constraints on w.展开更多
文摘The on-going changes--as both opportunities and threats--push companies to look for competitive advantages and differentiation from competitors by making the best use of certain strategic levers; they are mainly represented by intangible resources (as harder to imitate) such as trade marks, brands, intellectual properties, ethics, and social values. Values in particular become more relevant if taking into consideration the company as a set of "human beings"; companies must be more integrated with its reference society and need to communicate with both external and internal audience covering different expectations, needs and cultures. In this sense, the traditional communication may be now defined as "integrated communication". Accordingly, ethical principles and corporate social responsibility values are fundamental drivers of this integrated communication policies and are more and more reflected into the company's mission. The aim of the present paper is to analyze--at both a quality and an empirical level--the effectiveness of ethics and corporate social responsibility values as drivers for integrated communication. A sample of Italian listed food and beverage companies has been considered to establish if and how ethical principles and sharing corporate values have been built and implemented during the last years; the expected results are to demonstrate the link between literature and empirical evidence concerning effectiveness of integrated communication and its impact on company's financial results and--in particular--on value creation for shareholders. Eventually, the study results show that there might be huge benefits in using an integrated communication; talking to people in a coherent way and sharing values constantly make firms achieve best results.
文摘This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.
文摘This paper aimed at incorporating the precautionary principles into the planning and development of GSM (global system for mobile communications) masts within the built-up areas of Jimeta. Using GIS (geographic information system) analysis technique, the zone of precautionary principle was defined to 500 meters radius as the zone within which precautionary measures are exercised. The criteria for siting GSM base station are also equally identified. For instance, the presence of certain elements within the precautionary zone like schools, hospitals, residential density and overlap of RF (radio frequency) occurrences, may disqualify any mast location. Analysis of the land use within precautionary zone has shown various proportions of exposure to RF, whereas, only 3.39% of the masts are suitably located and 94.92% are not and therefore should be relocated. The study recommend measures for addressing physical development within precautionary areas, including land conversion and mast sharing to reduce potential harmful effects of RF emanating from GSM base stations.
文摘The adoption of the "new public management" in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call "content analysis" of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.
基金supported by the National Natural Science Foundation of China (Grant Nos. 11275247 and 11335012)XDL acknowledges suport from the KDES program
文摘We investigate a second order parabolic parametrization, w(a) = wt + wa(at - a)2, which is a direct characterization of a possible turning in w. The cosmological consequence of this parametrization is explored by using the observational data of the SNLS3 type Ia supernovae sample, the CMB measurements from WMAP9 and Planck, the Hubble parameter measurement from HST, and the baryon acoustic oscillation (BAO) measurements from 6dFGS, BOSS DRI 1 and improved WiggleZ. We found the existence of a turning point in w at a - 0.7 is favored at 10- CL. In the epoch 0.55 〈 a 〈 0.9, w 〈 -1 is favored at 10- CL, and this significance increases near a - 0.8, reaching a 20- CL. The parabolic parametrization achieve equivalent performance to the ACDM and Chevallier-Polarski-Linder (CPL) models when the Akaike information criterion was used to assess them. Our analysis shows the value of considering high order parametrizations when studying the cosmological constraints on w.