Review of internal carbon pricing and the development of a decision process for the identification of promising Internal Pricing Methods for an Organisation

2022 ◽  
Vol 154 ◽  
pp. 111745
Author(s):  
O.G. Gorbach ◽  
C. Kost ◽  
C. Pickett
Author(s):  
Glen E. Bodner ◽  
Rehman Mulji

Left/right “fixed” responses to arrow targets are influenced by whether a masked arrow prime is congruent or incongruent with the required target response. Left/right “free-choice” responses on trials with ambiguous targets that are mixed among fixed trials are also influenced by masked arrow primes. We show that the magnitude of masked priming of both fixed and free-choice responses is greater when the proportion of fixed trials with congruent primes is .8 rather than .2. Unconscious manipulation of context can thus influence both fixed and free choices. Sequential trial analyses revealed that these effects of the overall prime context on fixed and free-choice priming can be modulated by the local context (i.e., the nature of the previous trial). Our results support accounts of masked priming that posit a memory-recruitment, activation, or decision process that is sensitive to aspects of both the local and global context.


2012 ◽  
Author(s):  
Yustina Rafla ◽  
Pennie Seibert ◽  
Jennifer Valerio ◽  
Christian Zimmerman

2021 ◽  
Vol 47 (1) ◽  
pp. 140-160
Author(s):  
Jelmer P. de Vries ◽  
Frans A. J. Verstraten ◽  
Ignace T. C. Hooge ◽  
Jasper H. Fabius ◽  
Stefan Van der Stigchel

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.


2019 ◽  
pp. 121-143
Author(s):  
Riccardo Resciniti ◽  
Federica De Vanna

The rise of e-commerce has brought considerable changes to the relationship between firms and consumers, especially within international business. Hence, understanding the use of such means for entering foreign markets has become critical for companies. However, the research on this issue is new and so it is important to evaluate what has been studied in the past. In this study, we conduct a systematic review of e-commerce and internationalisation studies to explicate how firms use e-commerce to enter new markets and to export. The studies are classified by theories and methods used in the literature. Moreover, we draw upon the internationalisation decision process (antecedents-modalities-consequences) to propose an integrative framework for understanding the role of e-commerce in internationalisation


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