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41.
Ralf Boscheck Judith C. Clifton Daniel Díaz-Fuentes Mark Oelmann Christoph Czichy Monica Alessi Sébastien Treyer Janet Wright Martin Cave 《Intereconomics》2013,48(3):136-158
The European Commission’s proposal for a Directive on the award of concession contracts has sparked vigorous public debate and intense opposition. This Directive is controversial because of the nature of the policy it proposes and because the sectors involved are highly sensitive. This Forum examines the weaknesses of the Commission’s proposal and presents an overview of the current issues in water regulation and the provision of water services. The authors analyse the regulation of natural monopolies, water efficiency and upstream competition in the water industry. 相似文献
42.
David Castillo-Merino Josep Garcia-Blandon Monica Martinez-Blasco 《European Accounting Review》2020,29(2):233-262
AbstractEuropean Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor independence and, as a result, impair audit quality. As the evidence at the European level does not support this view, the question of whether the new regulation will enhance auditor independence remains open. We examine the association between future NAS fees and audit quality by distinguishing among tax, audit-related and other services. We base the analysis on a sample of Spanish listed companies for the period between 2005 and 2016, finding a consistent negative association between future other NAS fees and audit quality. This suggests that the expectation of future purchases of this type of NAS may impair auditor independence. Conversely, for tax and audit-related services results are not significant. Taken together, results suggest that European regulators should seek for further evidence before banning NAS, as some of them may in fact enhance audit quality. 相似文献
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Billio Monica Costola Michele Pelizzon Loriana Riedel Max 《The Journal of Real Estate Finance and Economics》2022,65(3):419-450
The Journal of Real Estate Finance and Economics - We investigate the relationship between building energy efficiency and the probability of mortgage default. To this end, we construct a novel... 相似文献
46.
Monica Bianchi 《Decisions in Economics and Finance》1995,18(2):131-142
In this note we study some properties of pseudo P-convex functions a class of generalized convex functions, recently introduced by Hackman and Passy, defined in product spaces of finite dimension. In particular we introduce some generalized monotone maps studying their relationships with the gradient of differentiable pseudo P-convex functions and a class of continuous P-connected functions that in a differentiable setting belongs to the class of pseudo P-convex functions.
This research is partially supported by the Italian Ministery of University and Scientific Research. 相似文献
Sommario In questa nota si studiano alcune proprietà delle funzioni pseudo P-convesse, una classe di funzioni convesse generalizzate, recentemente introdotte da Hackman e Passy, definite nel prodotto cartesiano di spazi euclidei. In particolare si studiano alcune proprietà di monotonia del gradiente di funzioni pseudo P-convesse differenziabili e si evidenziano alcuni collegamenti con le funzioni P-connesse continue.
This research is partially supported by the Italian Ministery of University and Scientific Research. 相似文献
47.
This article discusses entrepreneurship in a depleted community in transition. The purpose is to develop knowledge about how discourses are used in the positioning of identity in regional development. The concept positioning illustrates how identities are provoked, challenged, negotiated and moved into identity positions that break away from the idea of imitating successful and wealthy regions; instead, locality, place and history emerge as important resources from where local actors obtain agency and recognize new opportunities. Ethnographic data of a single case were collected over a six-year period between 2005 and 2010. The longitudinal nature of the study made it possible to incorporate how local stakeholders took on new identity positions, while handling their inspiration as well as their frustration. Results show how rural change was conditioned by discourses and how entrepreneurship challenged and reframed dominating structures through interaction between entrepreneurship and community. Four discourses, expressed as dichotomies available to people in this depleted community, illustrate the interactive process of positioning: change vs. traditions, rational vs. irrational, spectacular vs. mundane and individual vs. collective. The results support research emphasizing perspectives that acknowledge interaction between entrepreneurship and context as well as discursive aspects of regional development. 相似文献
48.
Katia Premazzi Sandro Castaldo Monica Grosso Charles Hofacker 《Journal of Retailing and Consumer Services》2010,17(3):229-240
The development of virtual technologies discloses two main opportunities for retailers, namely the possibility of complementing their offer through a multi-channel strategy in the marketplace they operate, and of extending their business in foreign countries. The online internationalization strategy requires retailers to overcome customers' privacy concern facilitating their information sharing with the firm so as to conclude the online transaction.This paper aims at helping retailers in reaching this goal by investigating the effect on behavioural information sharing in online settings of two variables emerged as relevant in literature: trust and compensation (as a form of incentive). The results of an experimental study show the key role of trust on increasing online information sharing. 相似文献
49.
When people visualize a potential purchase, they can adopt either a first‐person or a third‐person perspective. The present research examines whether the perspective adopted would affect consumer motivation, and whether this effect would depend on the extent to which the imagined purchase is connected to identity. In four studies, third‐person imagery resulted in stronger consumer motivation than first‐person imagery, but only for purchases that were tied closely to identity. Furthermore, the results suggest that the motivational effect of third‐person imagery is not based on concerns about others’ views of the self, but rather on the extent to which one feels that the imagined behavior is tied closely to identity. 相似文献
50.
This research investigates core competencies of innovative culinary development (ICD) by deep interviews, Delphi and Analytic Network Process (ANP). Stage I of this research employs a Delphi study that involves 16 participants to provide initial innovative culinary competencies based on 20 interviews of executive chefs, R&D managers and culinary artists. After gaining the consensus from the experts, dimensions and items of competencies are identified during Stage II. Also, ANP is adopted to determine the relative weights among the competency criteria and emphasize the interdependent relationships, thus increasing the accuracy of the results. 相似文献