Empirical Research – Shifting Sands: Bulwark against the US or “Coming Replacement”

2014 ◽  
pp. 93-125
Author(s):  
Thomas Stephan Eder
Keyword(s):  
Empirical Research ◽  
The Us

scholarly journals A kockázat szerepe a könyvvizsgálatban = The role of risk in external audits

2013 ◽  
pp. 50-62
Author(s):  
Gergely Mohl
Keyword(s):  
Empirical Research ◽  
Risk Model ◽  
Financial Statements ◽  
Business Risk ◽  
High Quality ◽  
External Audit ◽  
Professional Regulation ◽  
The Us ◽  
Risk Concept

A tanulmány a kockázatnak és a kockázatok felmérésének az éves beszámolók (pénzügyi kimutatások) könyvvizsgálatban betöltött szerepével foglalkozik. A modern könyvvizsgálat – belső és külső korlátainál fogva – nem létezhet a vizsgált vállalkozás üzleti kockázatainak felmérése nélkül. Olyannyira igaz ez, hogy a szakma alapvető szabályait lefektető nemzeti és nemzetközi standardok is kötelező jelleggel előírják az ügyfelek üzleti kockázatainak megismerését. Mindez nem öncélú tevékenység, hanem éppen ez jelenti a könyvvizsgálat kiinduló magját: a kockázatbecslés – a tervezés részeként – az audit végrehajtásának alapja, és egyben vezérfonala. A szerző először bemutatja a könyvvizsgálat és a kockázat kapcsolatának alapvonásait, azt, hogy miként jelenik meg egyáltalán a kockázat problémája a könyvvizsgálatban. Ezt követően a különféle kockázatalapú megközelítéseket tárgyalja, majd néhány főbb elem kiragadásával ábrázolja a kockázatkoncepció beágyazódását a szakmai szabályozásba. Végül – mintegy az elmélet tesztjeként – bemutatja a kockázatmodell gyakorlati alkalmazásának néhány aspektusát. ______ The study examines the role of risk and the assessment of risks in the external audit of financial statements. A modern audit – due to its internal and external limitations – cannot exist without the assessment of the business risk of the entity being audited. This is not a l’art pour l’art activity but rather the very core of the audit. It is – as part of the planning of the audit – a guideline to the whole auditing process. This study has three main sections. The first one explains the connection between audit and risk, the second discusses the different risk based approaches to auditing and the embeddedness of the risk concept into professional regulation. Finally – as a test of theory – some practical aspects of the risk model are discussed through the lens of former empirical research carried out mostly in the US. The conclusion of the study is that though risk based models of auditing have many weaknesses they still result in the most effective and efficient high quality audits.

scholarly journals Franchising And The Society: The Case Of Franchising In The Hotel Industry

2011 ◽  
Vol 5 (3) ◽  
pp. 33
Author(s):  
Ramon Diaz-Bernardo
Keyword(s):  
Empirical Research ◽  
Hospitality Industry ◽  
Hotel Industry ◽  
Controversial Issues ◽  
The Us ◽  
Major Trend ◽  
Territorial Rights

Franchising is a major trend in the hotel industry. Despite the fact that almost two thirds of branded hotels in the US are franchised there is a distinct lack of empirical research on franchising in the hospitality industry. In this article we have reviewed one of the most relevant lines of research in franchising literature usually referred as franchising and the society, and we have concentrated on analyzing one of the most controversial issues in this line of research: the territorial rights in hotel franchising contracts. The paper identifies the main sources of conflict when dealing with territorial rights in hotel franchising contracts.

Introduction

2019 ◽  
pp. 1-14
Author(s):  
Cristina Lafont
Keyword(s):  
Public Policy ◽  
Empirical Research ◽  
Political Preferences ◽  
The Us

According to recent empirical research, the US is no longer a democracy. Technically, it is an oligarchy. Benjamin Page and Martin Gilens arrived at this alarming conclusion by using a quite straightforward democratic standard, namely, the extent to which most citizens’ political preferences and beliefs actually influence public policy....

scholarly journals Constructing a Dual-Subjectivity

2019 ◽  
Vol 1 (1) ◽  
pp. 26-37
Author(s):  
Brian David Lozenski
Keyword(s):  
Action Research ◽  
Participatory Action Research ◽  
Empirical Research ◽  
Ethnic Studies ◽  
African Descent ◽  
Political Agency ◽  
The Political ◽  
Participatory Action ◽  
Africana Studies ◽  
The Us

This article explores the outcomes of using participatory action research with youth (YPAR) as an entry point into Africana Studies. The author draws from empirical research and anecdotal narratives to document a program where youth of African descent in the US engage in Ethnic Studies through the lens of action research. Beginning with a tracing of the development of Ethnic Studies in the US, the author shows how combining Ethnic Studies and YPAR builds a dual-subjectivity within youth where they are subjects of their own curricular exploration and simultaneously developing a subjectivity as researchers and knowledge producers. The article highlights three major implications of this dual-subjectivity for the political agency of youth of African descent living in a midsized US city.

scholarly journals A ‘delirium tremens’: Italian-language film versions and early dubbings by Paramount, MGM, and Fox (1930–3)

2019 ◽  
pp. 151-176
Author(s):  
Carla Mereu Keating
Keyword(s):  
Empirical Research ◽  
Language Production ◽  
Film Industry ◽  
Delirium Tremens ◽  
Historical Records ◽  
Italian Language ◽  
Viable Solution ◽  
The Press ◽  
The Us ◽  
Critical Turning Point

This chapter sheds new light on the strategies that Paramount, Metro-Goldwyn-Mayer, and Fox developed in the early 1930s to target the Italian-speaking market. It documents how the Italian government, local film traders, and the press responded to the majors’ Italian-language production during a critical turning point for the national film industry. The chapter draws on a range of historical records (diplomatic, censorship and administrative state documents, film prints, press reviews, and other publicity materials) from Italian and North-American archives. The findings show that the majors’ experiments with Italian dubbing and versioning were not always successful and elicited ambivalent responses in Italy; the findings also demonstrate the gradual emergence of dubbing as the most commercially viable solution for both the US majors and the Italian establishment. Incongruities in the archival records, and the scarcity of surviving film prints, pose interpretative problems and call for further empirical research in the field.

scholarly journals 2016 HES PRESIDENTIAL ADDRESS: STATISTICAL INFERENCE IN ECONOMICS, 1920–1965: CHANGES IN MEANING AND PRACTICE

2017 ◽  
Vol 39 (2) ◽  
pp. 149-173 ◽  
Author(s):  
Jeff Biddle
Keyword(s):  
Probability Theory ◽  
Statistical Inference ◽  
Empirical Research ◽  
Presidential Address ◽  
The Us ◽  
Cowles Commission ◽  
Changes Over Time ◽  
Over Time

I review changes over time in the meaning that economists in the US attributed to the phrase “statistical inference,” as well as changes in how inference was conducted. Prior to WWII, leading statistical economists rejected probability theory as a source of measures and procedures to be used in statistical inference. Trygve Haavelmo and the early Cowles Commission econometricians developed an approach to statistical inference based on probability theory, but the arguments they offered in defense of this approach were not always responsive to the concerns of earlier empirical economists that the data available to economists did not satisfy the assumptions required for such an approach. Despite this, after a period of about twenty-five years, a consensus developed that methods of inference derived from probability theory were an almost essential part of empirical research in economics. I conclude with some speculation on possible reasons for this transformation in thinking about statistical inference.

National Cultures and Organisations in Search of a Theory

2009 ◽  
Vol 9 (3) ◽  
pp. 309-321 ◽  
Author(s):  
Philippe d'Iribarne
Keyword(s):  
Empirical Research ◽  
National Culture ◽  
The Other ◽  
National Cultures ◽  
Social Existence ◽  
The Us ◽  
The One ◽  
Interpretative Approach ◽  
Main Ideas

The idea of a national culture is generally challenged by those using an interpretative approach. They argue that, within a given society, one comes across rival definitions of reality. But it is possible to present a theory enabling us to take into consideration what is diverse and changing as well as what is shared and stable. We will base our demonstration on empirical research related to the US and France. We will be referring to two main ideas. On the one hand, within one country, a core concern is at the heart of social existence. On the other, people, using very diverse ways, strive to find forms of organisation as well as representations that enable their members to cope with this concern. In the US, reference to the contract is pivotal, whereas in France, the main reference would be to one’s ‘ métier ’.

scholarly journals Awareness and Use of OER by Higher Education Students and Educators within the Graphic Arts Discipline in Greece

2021 ◽  
Vol 12 (1) ◽  
pp. 16
Author(s):  
Alexandra Christoforidou ◽  
Elissavet Georgiadou
Keyword(s):  
Higher Education ◽  
Open Access ◽  
Empirical Research ◽  
Undergraduate Students ◽  
Educational Process ◽  
Open Educational Resources ◽  
Educational Materials ◽  
Education Students ◽  
Graphic Arts ◽  
The Us

In recent years, Open Educational Resources (OER) have gained significant reach globally as a means of facilitating free and open access to educational materials. However, most of the empirical research on the adoption of OER in higher education is conducted in the US, while Europe and other countries, including Greece, fall behind. To that end, this research focused on the awareness and use of OER by higher education students and educators within the Graphic Arts discipline in Greece, to provide evidence regarding the adoption of OER to university administrations and libraries and encouraging their use across campus. The findings suggest that awareness is low, especially among undergraduate students, despite the fact that educators are aware of OER and already share their work as such. This paradox is probably related to students’ vague knowledge of what OER are and how to use them for learning. Therefore, actions are required from educators, university administration and librarians to inform students of the benefits of OER adoption in the educational process as well as to communicate educators’ OER efforts to students. Moreover, participants identified as the biggest obstacle for adopting OER in Graphic Arts the lack of a portal that accommodates OER for this discipline, which lays the groundwork for further research.

Preregistration, Data Sharing, and Other Salutary Behaviors

2021 ◽  
pp. 222-260
Author(s):  
R. Barker Bausell
Keyword(s):  
Clinical Trials ◽  
Data Sharing ◽  
Empirical Research ◽  
Scientific Research ◽  
Study Data ◽  
Research Report ◽  
Significant Progress ◽  
Data Registration ◽  
The Us ◽  
Made In

The most powerful and relatively painless strategies for improving the reproducibility of scientific research involve the preregistration of all proposed empirical research efforts in publicly accessible registries (accompanied by any procedural changes accruing prior to or during study conduct), the availability of research materials and data accruing from said research efforts (also publically registered), and the evaluation of these by an outside party comparing the preregistration document with the final research report prior to publication. The US preregistration movement was boosted approximately two decades ago by federal legislation requiring the preregistration of all government-funded clinical trials. Since then significant progress has been observed in other, nonmedical disciplines although the results are disappointing when preregistered protocols are compared directly to their published counterparts. Data registration and its codes have also increasingly become a publication requirement for many journals, although compliance remains imperfect. Some progress has been made in all of these arenas, bolstered by initiatives such as the use of “badges” accompanying published articles whose authors certify the availability of appropriately preregistered protocols and the willingness to share all accruing study data plus any pertinent materials that may be required for direct replications.

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