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This paper focuses on the implementation of circular economy (CE) practices in small‐ and medium‐sized firms in all 28 European Union (EU) countries. The analyses take into account the hierarchical nature of the collected data as firms are nested within EU countries, that is, the heterogeneity between different types of firms and countries according to practices and attitudes towards CE. The multilevel latent class model identifies groups of firms and groups of EU countries that are homogeneous in terms of CE, that is, how the homogeneous groups of small‐ and medium‐sized enterprises (SMEs) are distributed across the groups of EU countries. These results, together with the fact that firms with similar CE attitudes and practices have different demographic and business profiles across groups of countries, shed further light on the topic of green behavior in the EU with implications for businesses' environmental policies. Moreover, indications emerge that European policies favoring the implementation of CE practices should be targeted at least for subgroups of European countries, considering the different composition by typology of SMEs operating in their territories and that, at the same time, policies should be defined within each group of countries to account for the specific features of each of the four classes of SMEs. 相似文献
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Ivana Lolić 《Applied economics letters》2018,25(19):1360-1363
The euro area has been experiencing a long period of inflation well below the targeted 2%. This has once again brought the problem of quantifying inflation expectations into the scientific focus. Within the framework of the Carlson–Parkin (CP) method, previous research has mostly focused on altering the probability distributions. Analysing as much as 2688 versions of the CP method, we prove that the distribution choice provides only minor improvements in the forecasting accuracy. On the other hand, the method assumptions (unbiased expectations and the number of survey response categories) play the pivotal role. We make an attempt to provide an assumptions-free quantification method by recognizing the fact that agents perceive ‘moderate’ inflation through the inflation targeting policy. 相似文献
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Ivana Rihova Dimitrios Buhalis Miguel Moital Mary‐Beth Gouthro 《International Journal of Tourism Research》2015,17(4):356-363
The notion that tourists actively co‐create value with organisations is increasingly acknowledged in tourism marketing. Yet, not much is known about the processes in play when customers co‐create value with each other. This conceptual paper offers a theoretical basis for the study of customer‐to‐customer co‐creation in tourism contexts, while debating the epistemological assumptions of value‐related research in tourism. Proposed conceptual framework posits that value is socially constructed and embedded in tourists' social practices. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
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In this paper, we investigate how firm reporting incentives and institutional factors affect accounting quality in firms from 26 countries. We exploit a unique multicountry setting where firms are required to comply with the same set of international reporting standards. We develop an approach of cross-country comparisons allowing for differences between firms within a country and we investigate the relative importance of country- versus firm-specific factors in explaining accounting quality. We find that financial reporting quality increases in the presence of strong monitoring mechanisms by means of ownership concentration, analyst scrutiny, effective auditing, external financing needs, and leverage. Instability of business operations, existence of losses, and lack of transparent disclosure negatively affect the quality of accounting information. At the country level, we observe better accounting quality for firms from regulatory environments with stronger institutions, higher levels of economic development, greater business sophistication, and more globalized markets. More importantly, we find that firm-specific incentives play a greater role in explaining accounting quality than countrywide factors. This evidence suggests that institutional factors shape the firm's specific incentives that influence reporting quality. Our findings support the view that the global adoption of a single set of accounting standards in isolation is not likely to lead to more comparable and transparent financial statements unless the institutional conditions and the firm-specific reporting incentives also change. 相似文献
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In this paper we consider the problem of semiparametric efficient estimation in conditional quantile models with time series data. We construct an M-estimator which achieves the semiparametric efficiency bound recently derived by Komunjer and Vuong (forthcoming). Our efficient M-estimator is obtained by minimizing an objective function which depends on a nonparametric estimator of the conditional distribution of the variable of interest rather than its density. The estimator is new and not yet seen in the literature. We illustrate its performance through a Monte Carlo experiment. 相似文献
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The <Emphasis Type="Italic">focus groups</Emphasis> in social research: advantages and disadvantages
Ivana Acocella 《Quality and Quantity》2012,46(4):1125-1136
The focus group (FG) technique has been recently rediscovered by social scientists. It has become the subject of important
methodological discussions and it is now considered a very innovative research method. However, such a widespread use of FG
seems to have become a fashionable research technique. The impression is that FG is often adopted without any prior consideration
of whether it really is the most suitable research technique for achieving the cognitive goals of the research. At the same
time, it seems that the FG is often adopted only because it is considered an easy-to-organise and inexpensive technique. The
goal of this paper is to evaluate the nature of the FG, analyse its advantages and disadvantages and identify the cognitive
problems that it helps to face. In order to discuss these two points, I will focus on the two main characteristics that differentiate
the FG from other techniques of information gathering in social research. Firstly, in FGs the informative source is a group.
Secondly, the heuristic value of this technique lies in the kind of interaction that emerges during the debate. Several researchers
have indicated these two aspects as the main characteristics of FG; but only few authors have translated these comments into
serious epistemological and methodological knowledge, thus allowing the FG to give its best results. 相似文献
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Scott J. Johnson Hélène Parisé Suchin Virabhak Ivana Filipovic Derek Misurski 《Journal of medical economics》2016,19(10):983-994
Objectives: To estimate clinical outcomes and cost-effectiveness of ombitasvir/paritaprevir/ritonavir and dasabuvir?±?ribavirin (OMB/PTV/r?+?DSV?±?RBV) compared with treatment regimens including pegylated interferon (PegIFN) for patients with chronic genotype 1 hepatitis C virus (HCV) infection.Methods: An Excel spreadsheet Markov model tracking progression through stages of liver disease was developed. Costs and patient utilities for liver disease stages were taken from published studies. Rates of disease progression were based on studies of untreated HCV infection and long-term follow-up of those achieving sustained virologic response (SVR) after drug treatment. Impact of OMB/PTV/r?+?DSV?±?RBV and other drug regimens on progression was estimated through SVR rates from clinical trials. Analyses were performed for treatment-naive and treatment-experienced patients. Impact of alternative scenarios and input parameter uncertainty on the results were tested.Results: For genotype 1 treatment-naive HCV patients, for OMB/PTV/r?+?DSV?±?RBV, PegIFN?+?ribavirin (PegIFN/RBV), sofosbuvir?+?PegIFN/RBV, telaprevir?+?PegIFN/RBV, boceprevir?+?PegIFN/RBV, lifetime risk of decompensated liver disease was 5.6%, 18.9%, 7.4%, 11.7%, and 14.9%; hepatocellular carcinoma was 5.4%, 9.2%, 5.7%, 7.0%, and 7.4%; and death from liver disease was 8.7%, 22.2%, 10.4%, 14.8%, and 17.6%, respectively. Estimates of the cost-effectiveness of OMB/PTV/r?+?DSV?±?RBV for treatment-naive and treatment-experienced patients indicated that it dominated all other regimens except PegIFN/RBV. Compared with PegIFN/RBV, the incremental cost-effectiveness ratios were £13,864 and £10,258 per quality-adjusted life-year (QALY) for treatment-naive and treatment-experienced patients, respectively. The results were similar for alternative scenarios and uncertainty analyses.Limitations: A mixed-treatment comparison for SVR rates for the different treatment regimens was not feasible, because many regimens did not have comparator arms; instead SVR rates were based on those from recent trials.Conclusions: OMB/PTV/r?+?DSV?±?RBV is a cost-effective oral treatment regimen for chronic genotype 1 HCV infection compared with standard treatment regimens and is estimated to reduce the lifetime risks of advanced liver disease. 相似文献
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Social Economy encompasses a wide array of private organizations that can be situated along a continuum that ranges from civil society to the business sector, e.g., associations, foundations, cooperatives, social enterprises, social business initiatives. The social sphere populated by SE/TS organizations operates in complex and multi‐layer environments and is particularly sensitive to institutional configuration. This paper deals with the institutional policy and attitude of the EU Commission towards SE/TS organizations in the field of welfare policy. We start with an illustration of the key features of the Social Investment policy framework, that stresses the adoption of an ‘active policy’ orientation and the overriding of more traditional ‘compensatory policies’. Secondly, we analyze the regulatory eco‐system of the EU towards Social Economy in the last three decades. Thirdly, we present the main results of an European research project aimed at analyzing the ‘level of recognition’ and ‘institutionalization’ of the SE sector in ten European Countries. Then, we provide some data about the consistency of the Social Economy in EU, based on several research reports promoted by European Institutions (EESC). Finally, the main results of the analysis are summarized in order to assess the current conjuncture of the Social Economy sector in Europe. 相似文献