scholarly journals The Impact of the H3C on Auditor Independence in French Context

2017 ◽  
Vol 7 (2) ◽  
pp. 105
Author(s):  
Jamel Azibi ◽  
Hubert Tondeur ◽  
Hamza Azibi
Keyword(s):  
Auditor Independence ◽  
Financial Data ◽  
External Control ◽  
Empirical Results ◽  
Inspection Process ◽  
Control Authority ◽  
The Creation ◽  
The Impact

The H3C was created by the LSF Act of 2003 (LSF) to regulate the auditing profession in France. It is considered as an external control authority. The auditor independence is considered as the first preoccupation of this new authority. This paper focuses on the impact of the H3C on auditor independence in France context from 2002 to 2007. The first hypothesis is related to the establishment of the H3C and auditor independence and the second deals with the relation between the start of the inspection program and the auditor independence. Our data was obtained from Thomson Financial Data for 140 enterprises. The empirical results show that the auditor independence increases only after the creation of the H3C. Contrary to this result, the auditors' independence did not increase significantly after the announcement of the inspection process because the inspection process started in 2007. 

scholarly journals The impact of servitization of manufacturing on the human capital

2021 ◽  
Vol 235 ◽  
pp. 02016
Author(s):  
LiXian Chen
Keyword(s):  
Human Capital ◽  
Negative Impact ◽  
Capital Intensity ◽  
Positive Influence ◽  
Financial Data ◽  
Sales Personnel ◽  
Empirical Results ◽  
Highly Educated ◽  
Technical Personnel ◽  
The Impact

This paper uses the PSM-DID method to investigate the impact of servitization of manufacturing on enterprises’ human capital based on Chinese listed manufacturing corporations’ financial data. The empirical results show that servitization of manufacturing has a negative impact on the proportion of production and sales personnel, but has a positive influence on the proportion of technical personnel and highly educated personnel, which both by increasing path variables productivity and capital-intensity.

Analysis of the Effects of Employee Share Ownership on the Creation of Financial Value of Moroccan Companies Listed on the Stock Exchange

2022 ◽  
pp. 103-122
Author(s):  
Houssam Errommani ◽  
Hicham Elbouanani
Keyword(s):  
Empirical Study ◽  
Organizational Behavior ◽  
Stock Exchange ◽  
Financial Data ◽  
Company Performance ◽  
Motivation Mechanism ◽  
Share Ownership ◽  
Spss Software ◽  
The Creation ◽  
The Impact

Employee share ownership (ESOP) is a highly acclaimed international incentive and motivation mechanism for employees thanks to its virtuous impact on company performance and organizational behavior. The work proposes to study the effects of this practice on the financial performance of Moroccan companies in order to assess the impact of employee participation on the creation of financial value. To this end, the authors conducted an empirical study based on two analytical methods using SPSS software. The sample is made up of 33 companies that have published and carried out at least one employee shareholding operation in Morocco since their IPO. The financial data was extracted from the accounting statements of each company for the period from 2015 to 2019. The results show that ESOP is weakly practiced by companies, and the tests do not allow to confirm of the existence of its impact on the performance of the companies studied.

The Effects of Employment Protection legislationon Personnel Policies: A Review of Theoretical Modelsand Empirical results

2014 ◽  
pp. 126-140
Author(s):  
O. Mironenko
Keyword(s):  
Personnel Selection ◽  
Selection Criteria ◽  
Theoretical Models ◽  
Employment Protection ◽  
Empirical Results ◽  
Protection Legislation ◽  
Labour Contracts ◽  
Hiring And Firing ◽  
The Impact ◽  
Personnel Policies

Employers incur costs while fulfilling the requirements of employment protection legislation. The article contains a review of the core theoretical models and empirical results concerning the impact of these costs on firms’ practices in hiring, firing, training and remuneration. Overall, if wages are flexible or enforcement is weak, employment protection does not significantly influence employers’ behavior. Otherwise, stringent employment protection results in the reduction of hiring and firing rates, changes in personnel selection criteria, types of labour contracts and dismissal procedures, and, in some cases, it may lead to the growth of wages and firms’ investments to human capital.

Trading faces: Complete AI face doubles avoid the uncanny valley

2020 ◽  
Author(s):  
Christopher Welker ◽  
David France ◽  
Alice Henty ◽  
Thalia Wheatley
Keyword(s):  
Artificial Intelligence ◽  
Sexual Orientation ◽  
Uncanny Valley ◽  
Torture Survivors ◽  
The Uncanny ◽  
The Creation ◽  
Full Face ◽  
The Impact

Advances in artificial intelligence (AI) enable the creation of videos in which a person appears to say or do things they did not. The impact of these so-called “deepfakes” hinges on their perceived realness. Here we tested different versions of deepfake faces for Welcome to Chechnya, a documentary that used face swaps to protect the privacy of Chechen torture survivors who were persecuted because of their sexual orientation. AI face swaps that replace an entire face with another were perceived as more human-like and less unsettling compared to partial face swaps that left the survivors’ original eyes unaltered. The full-face swap was deemed the least unsettling even in comparison to the original (unaltered) face. When rendered in full, AI face swaps can appear human and avoid aversive responses in the viewer associated with the uncanny valley.

Automated system for creating training programs for mass professional users

2020 ◽  
pp. 21-27
Author(s):  
V.K. Grigoriev ◽  
A.A. Biryukova ◽  
A. Yu. Volk ◽  
A.S. Ilyushechkin
Keyword(s):  
Experimental Verification ◽  
Training Programs ◽  
Automated System ◽  
Software Product ◽  
Learning Programs ◽  
E Learning ◽  
The Creation ◽  
The Impact

The article discusses the automation of the creation and use of e-learning programs. The impact of automating the learning of a large number of users on the effectiveness of the introduction of a new software product is analyzed. The methods and algorithms that increase the efficiency of creating electronic training programs on example of the author’s automated system “Tutor Builder” are described. The results of experimental verification of the automated system are provided.

scholarly journals Differences in Disclosure of Integrated Reports at Energy and Non-Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1253
Author(s):  
Maja Piesiewicz ◽  
Marlena Ciechan-Kujawa ◽  
Paweł Kufel
Keyword(s):  
Ownership Structure ◽  
Value Creation ◽  
Energy Sector ◽  
Financial Data ◽  
Integrated Reporting ◽  
Creation Process ◽  
And Performance ◽  
Energy Companies ◽  
The Impact ◽  
Value Creation Process

Integrated reports combine financial and non-financial data into a comprehensive report outlining the company’s value creation process. Our objective is to find the completeness of disclosures, which is a crucial aspect of an integrated report’s quality. This study contributes to the integrated reporting examination by identifying quantitative and qualitative gaps when applying Integrated Reporting standards, focusing on the energy sector. We conducted the study on 57 published integrated reports of listed companies in Poland. The content of each report was examined for 49 features divided into eight areas. We identify the strengths and weaknesses of current reporting performance and the impact of the company’s sector on reports’ quality. We noted that there are significant differences among the areas. The major problems concern implementing IIRC’s framework on the connections between the business model and the organization’s strategy, risks, opportunities, and performance. Our research also noted that the level of specific disclosures might be related to a company’s ownership structure. We investigated the significance of differences among companies from the energy and non-energy sectors using statistical methods. As a result of the study, we obtained that disclosures’ completeness depends on the operation sector. The companies in the energy sector publish higher-quality integrated reports than companies in the other sectors.

The Effects of Megaproject Social Responsibility on Participating Organizations

2021 ◽  
pp. 875697282110158
Author(s):  
Hanyang Ma ◽  
Daxin Sun ◽  
Saixing Zeng ◽  
Han Lin ◽  
Jonathan J. Shi
Keyword(s):  
Social Responsibility ◽  
Social Performance ◽  
Empirical Results ◽  
Positive Effects ◽  
The Impact

This study focuses on the effects of megaproject social responsibility (MSR) on participating organizations’ performance. Using a survey of the participating organizations in Chinese megaprojects, this study reveals that the impact of MSR on a participant’s performance goes beyond the scope of the current megaproject. The empirical results indicate that MSR positively affects both financial and social performance of the participating organizations. The interactions of primary stakeholders weaken the positive effects of MSR on both financial and social performance, whereas the interactions of secondary stakeholders strengthen the positive effects of MSR on social performance.

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