The Impact of Accounting Information and Socioeconomic Factors in the Re-Election of Portuguese Mayors

2018 ◽  
pp. 406-432 ◽  
Author(s):  
Ana Maria Cunha ◽  
Augusta da Conceição Santos Ferreira ◽  
Maria José Fernandes
Keyword(s):  
Multivariate Analysis ◽  
Socioeconomic Factors ◽  
Agency Theory ◽  
Research Methodology ◽  
Local Governments ◽  
Statistical Significance ◽  
Research Question ◽  
Accounting Information ◽  
The Subject ◽  
The Impact

The limited literature on the subject of this chapter only assesses whether accounting information has an impact on the electoral results, particularly in local governments. The authors are not aware of any study that evaluates the influence of accounting information and socioeconomic factors on the re-election of mayors, particularly in Portugal. Based on the assumptions of agency theory, the authors start with the research question, Do accounting information and socioeconomic factors influence the re-election of Portuguese mayors? The research methodology used is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities in two elections cycles. Although the results did not show statistical significance for all the variables, the authors verified that certain variables of accounting nature and some socioeconomic factors appear to show potential for influencing re-election.

scholarly journals Impact of Digital Technologies on Business Performance in Serbia

2021 ◽  
Author(s):  
Ernad Kahrović ◽  
Atif Avdović
Keyword(s):  
Business Performance ◽  
Statistical Significance ◽  
Research Question ◽  
Digital Technologies ◽  
General Information ◽  
Mobile Technologies ◽  
Ordinal Scale ◽  
Business Transformation ◽  
Market Expansion ◽  
The Impact

Research Question: The main goal of the study was to investigate the degree to which Serbian businesses accept and use digital technologies as part of the digital business transformation process. Motivation: The main aim was to research the specific determinants of the digital economy, digital technology and digital business transformation. Through an empirical analysis, digital technologies were classified as primary and secondary and the motive was to examine whether digital technologies affect revenue growth, productivity improvement, increase in market share, customer satisfaction and employee satisfaction, reduction in operating costs, development and use of digital products, digital market expansion and digital platform development. Idea: The main idea behind the study was to determine to what extent the said technologies are employed in Serbian businesses, as well as to develop a model of the impact of digital technologies on business performance, which may serve as a basis for further research. Data: The research was conducted from October 2020 to March 2021. A questionnaire was sent to over 500 email addresses of Serbian companies, and 98 questionnaires were filled in and duly returned. We displayed the most important characteristics of our sample and that way pointed out its randomness and representativeness and explained the choice of data analytics methods we use. Tools: The research instrument was a questionnaire including the general information (Part I). Part II included the question regarding the primary and secondary digital technologies used in their daily business activities. In Part III, the participants were required to state the specific outcomes their company expects to obtain as a result of digital business transformation. Findings: Mobile technologies, social networks and cloud computing were found to be dominantly employed technologies by the Serbian businesses from the sample. In percentage terms, the second class of disruptive technologies was shown to be insignificantly present in the Serbian companies. Finally, it appears that the role and importance of robotics and artificial intelligence have started to be recognised on the business scene. There is a significant impact of digital technologies on business performances, and we also give correlations between specific digital technologies and business performances, and intensity and statistical significance of impact in each case. We have also determined that some significant technologies make a latent, indirect impact on performances and shown the way that occurs. The analysis is performed after standardizing the ordinal scale values of variables making the results more accurate. Contribution: The paper provides the state of affairs regarding digital technologies use by Serbian businesses, as well as that of digital business transformation.

scholarly journals “Вовча зоря” and “Сталінка”: The lost generation through the eyes of Yevgen Pashkovsky and Oles Ulyanenko

2020 ◽  
Vol 11 (2) ◽  
pp. 217-226
Author(s):  
Anna Horniatko-Szumiłowicz
Keyword(s):  
Theoretical Approach ◽  
Research Methodology ◽  
Analytical Method ◽  
Research Question ◽  
Source Material ◽  
Comparative Approach ◽  
Lost Generation ◽  
Historical Approach ◽  
Contemporary Novels ◽  
The Subject

The subject of the paper is to compare the two contemporary novels – “Вовча зоря” (1991) and “Сталінка” (1994). The research question concernes the portrayal of the lost generation by the two prominent Ukrainian writers, also authors of the aforementioned novels – Y. Pashkovsky (b. 1962) and O. Ulyanenko (1962-2010). The research methodology includes the historical approach, the theoretical approach, the analytical method and the comparative approach. Research involved an analysis of source material, specifically the avalaible critical pieces (papers, reviews, interviews). Results learned from the research allow us to determine that despite a few differences in world creation and style, both writers accurately portrayed the Ukrainian lost generation of the 1980s, including their misplaced values and lost direction.

The Financial Potential of Sporadic Customers in E-Retailing

2009 ◽  
pp. 59-73
Author(s):  
Luiz Antonio Joia
Keyword(s):  
Research Methodology ◽  
Single Case ◽  
Case Study Research ◽  
Academic Research ◽  
Single Case Study ◽  
Study Research ◽  
Real Value ◽  
The Subject ◽  
The Impact

The scope of this article is to explore the transaction profitability of frequent and sporadic buyers in the e-commerce arena. Evidence in relationship marketing literature stressing the impact of purchase frequency on customer transaction profitability as well as recent academic research challenging this approach and pointing out the importance of sporadic clients is analyzed and presented. A single case study research methodology was chosen for this article due to the exploratory facets associated with the subject and the industry under investigation. In order to gather relevant input to carry out this research, one of the largest retailing groups in Brazil was investigated. Conclusions are drawn showing that greater frequency of purchases does not necessarily translate into increased customer transaction profitability. Implications are presented, enabling practitioners and academics to grasp fully the real value of customers — both frequent and sporadic buyers — in order to develop coherent approaches for dealing with them adequately.

A systematic review of research methodology in telemedicine studies

2007 ◽  
Vol 13 (5) ◽  
pp. 230-235 ◽  
Author(s):  
Pamela Whitten ◽  
Liv Karen Johannessen ◽  
Tove Soerensen ◽  
Deede Gammon ◽  
Michael Mackert
Keyword(s):  
Systematic Review ◽  
Research Methodology ◽  
Research Question ◽  
Time Frame ◽  
Inclusion Criteria ◽  
Sample Sizes ◽  
Wide Range ◽  
The Subject ◽  
Patient Studies ◽  
Selection Of

We conducted a systematic review of 15 relevant databases for articles about telemedicine. After eliminating articles that did not meet the inclusion criteria, 1615 remained for analysis. Three raters coded the articles to assess various theoretical and methodological variables. Only 5% ( n = 85) of the telemedicine articles made mention of any theory or paradigmatic approach. Studies commonly reported the objectives (96%) but rarely stated a research question or hypothesis (11%). Randomized selection of the subjects was reported in 11% of patient studies and 4% of studies where providers were the subject. There was a wide range in the number of subjects employed, although the majority of studies were based on sample sizes of less than 100. Only 26% of the studies reported a time frame. Until the telemedicine field adheres to agreed standards of reporting methodological details it will be difficult to draw firm conclusions from review studies.

scholarly journals Mathematical Intuition: impact on non-math major undergraduates

2021 ◽  
Vol 35 (70) ◽  
pp. 727-744
Author(s):  
Nida Siddiqui
Keyword(s):  
High School ◽  
Engineering Students ◽  
Statistical Significance ◽  
Research Question ◽  
Statistical Test ◽  
Positive Change ◽  
Survey Analysis ◽  
Mathematical Intuition ◽  
The Impact

Abstract The research question being investigated in this paper is how to improve the learning of calculus for non-math major students whose interests are primarily non mathematical. The study explores the impact of an intuitive approach applied to the concepts of limits and integration. The survey was carried on 1st year engineering students taking the Calculus-1 course. The students had already had a brief encounter with the topics in high school. They were surveyed about their outlook towards the concepts of limits and integration using the same pre and post inquiry form. The post analysis was conducted after introducing both the topics through an intuitive approach. The survey was analyzed for statistical significance using the Mc Nemar’s statistical test, which studies the impact of an intervention. Survey analysis indicated an improved understanding for the students and a positive change in their approach towards the topics.

scholarly journals Data Screening and Preliminary Analysis on the Impact of Rural Infrastructure on Rice Productivity in Kano State, Nigeria

2019 ◽  
Vol 6 (2) ◽  
pp. 4-11
Author(s):  
Yusuf Tanko ◽  
Chea Yong Kang ◽  
Rabiul Islam
Keyword(s):  
Multivariate Analysis ◽  
Local Governments ◽  
Preliminary Analysis ◽  
Paddy Rice ◽  
The State ◽  
Rice Farming ◽  
Rural Infrastructure ◽  
Rice Farmers ◽  
The Impact ◽  
Data Screening

Despite having vast farmland suitable for paddy rice farming, local production in the country is weak, especially in Kano where the state has the most abundant farmland put to rice farming and the most extensive rice farmers in the 36 states of the country. As such, over 4mm/t of milled paddy rice has to be imported annually into Nigeria to supplement home production. The economy cannot sustain rice import because it depends on crude oil revenue; thus, leading to scarcity of rice at an exorbitant price. The study was conducted in the 2018 cropping season for rainfed and irrigated paddy rice, to identify the impact of rural infrastructure on the productivity of rice farmers in Kano State, Nigeria. There are seven local governments with 17 rice clusters in the state that are cultivating rice. A random sample of 768 rice farmers was selected in 9 rice clusters from the population of 135,895 rice farmers using multistage and purposive sampling. Using the Statistical Package for Social Science (SPSS) software version 22, data screening and preliminary analysis was conducted, aimed at satisfying the assumptions of the multivariate analysis. Thus, missing data analysis was performed to identify univariate outliers and multivariate outliers. Likewise, normality skewness and kurtosis, as well as multicollinearity issues, were checked. The preliminary analysis indicates that the data fulfil the conditions of multivariate analysis, thus, suitable for inferences.

The Influence of Accounting Information in the Re-Election of the Mayors in Portugal

2016 ◽  
pp. 108-131 ◽  
Author(s):  
Ana Cunha ◽  
Augusta da Conceição Santos Ferreira ◽  
Maria José Fernandes
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Research Question ◽  
Accounting Information ◽  
Binary Logistic Regression ◽  
Financial Accounting ◽  
New Public ◽  
Election Results ◽  
The Impact ◽  
Point Of Departure

The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor's performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese mayors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues.

Performance measurement and benchmarking as “reflexive institutions” for local governments

2018 ◽  
Vol 31 (4) ◽  
pp. 543-562 ◽  
Author(s):  
Sabine Kuhlmann ◽  
Joerg Bogumil
Keyword(s):  
Performance Measurement ◽  
Local Governments ◽  
Research Question ◽  
Potential Contribution ◽  
Policy Makers ◽  
Content Type ◽  
Public Sector Innovation ◽  
Institutional Learning ◽  
Local Actors ◽  
The Impact

Purpose The purpose of this paper is to discuss different approaches of performance measurement and benchmarking as “reflexive institutions” for local governments in England, Germany and Sweden from a comparative perspective. Design/methodology/approach These three countries have been selected because they represent typical (most different) cases of European local government systems and reforms. The existing theories on “institutional reflexivity” point to the potential contribution of benchmarking to public sector innovation and organizational learning. Based on survey findings, in-depth case studies, interviews and document analyses in these three countries, the paper addresses the major research question as to what extent and why benchmarking regimes vary across countries. It derives hypotheses about the impacts of benchmarking on institutional learning and innovation. Findings The outcomes suggest that the combination of three key features of benchmarking, namely – “obligation”, “sanctions” and “benchmarking authority” – in conjunction with country-specific administrative context conditions and local actor constellations – influences the impact of benchmarking as a reflexive institution. Originality/value It is shown in the paper that compulsory benchmarking on its own does not lead to reflexivity and learning, but that there is a need for autonomy and leeway for local actors to cope with benchmarking results. These findings are relevant because policy makers must decide upon the specific “governance mix” of benchmarking exercises taking their national and local contexts into account if they want them to promote institutional learning and innovation.

scholarly journals As Normas Internacionais de Contabilidade - IFRS: Adoção no Brasil

2015 ◽  
Vol 6 (3) ◽  
pp. 97 ◽  
Author(s):  
Adriana Kurtz Pasini
Keyword(s):  
Literature Review ◽  
Accounting Information ◽  
Business Sector ◽  
Economic Agents ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Descriptive Approach ◽  
The Impact

This study aimed to verify the recent changes in the quality of accounting information, as of IFRS and the impact that these rules produced in Brazilian accounting. For this, in a descriptive approach, this text included, in addition to specific authors on the subject, a wide literature review, that showed that the impact of IFRS may reach every segment of the accounting industry, as these sectors have business and accounting practices that have some differences, some have relevance, while others differences are perceive in the details or appear according to the industry / business sector and the financial choices of the company. Thus, changes may have significant accountability impact, and hence serve as basis for a multitude of contracts between economic agents.

scholarly journals The impact of the social level of the employee of Asnan Medical Limited Company on reducing the cost of applying the overall quality standards in work - Sudan: أثر المستوي الإجتماعي للموظف بشركــة اسنان الطبية المحدوده على تخفيض تكلفة تطبيق معايير الجودة الشاملة فى العمل - السودان

2016 ◽  
Vol 2 (5) ◽  
Author(s):  
Ahmed Hassan Abdel Qader Awadallah , Mohammed Al Moataz Mojt
Keyword(s):  
Information Systems ◽  
Statistical Significance ◽  
Accounting Information ◽  
Social Background ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Individual ◽  
The Cost ◽  
The Impact ◽  
Social Level

The study aims in general to review relevant previous studies, the concept of social levels and lifestyle and how to measure and knowing, the concept of quality and total quality management and quality costs, and the importance of accounting information systems for the cost of quality, the study was based on the theory that lack of interest in social background and level of living of the individual has a significant impact on the level of the rehabilitation of the individual to apply the standards of quality and that the report accounting information systems on quality costs cannot be the management to identify the quality and reduce their costs (quality costs). The study used the analytical descriptive approach through a review of books and periodicals related to its subject. And the questionnaire was the tool of the study that distributed on several levels of social and administrative and scientific and collect information through social diversity. The study showed a number of results, the most important of them were: there is a statistical significance that families with a high standard of living give their members self-confidence and make the individual more solid in the face of mistakes in his working life and accept criticism and turn it into a positive motivation and achieve successes in his work Unlike the individual who comes from a simple social environment and has a weak and shaky personality, he does not accept any criticism and does not seek reforms, but often he is content to hide his mistakes. There is also a statistical significance that the individual coming from a high social level has a strong and influential leadership personality stemming from his confidence in himself as opposed to that coming from a simple social background. 

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