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321.
Jose?Manuel?Pavía?MirallesEmail author Luis-Eduardo?Vila?Lladosa Roberto?Escuder?Vallés 《Spanish Economic Review》2003,5(4):291-305
Most of the countries of the OECD offer quarterly estimates of their national growth or of their Gross National Product. Official Statistical Agencies in western countries have to deal with the problem of estimating Quarterly National Accounts series congruently with Annual National Accounts. In Spain, the Instituto Nacional de Estadística uses the Chow-Lin disaggregation method, which is based on information provided by a group of high-frequency related variables, to estimate the quarterly components of National Accounts from annual components. In this paper, we analyse the relative quality of the estimates obtained through the Chow-Lin procedure, under different sets of hypotheses.JEL Classification:
C15, C43, M40We are grateful to Maria Amparo Ripoll for her assistance. The authors also wish to thank three anonymous referees and an editor for their constructive suggestions and comments. This research was partially made during the stay of the first author at the Universidad Carlos III de Madrid. It has been partially supported by the research project DGCYT PB98-1460. 相似文献
322.
Huang Ju-Chin Palmquist Raymond B. 《The Journal of Real Estate Finance and Economics》2001,22(2-3):203-219
A general analytical model to describe the impact of environmental disamenities on duration of sales is derived. A statistical technique to recover a sellers reservation price is proposed. An econometric procedure that consistently estimates market duration and a sellers reservation price is described. An application to the impact of highway noise on property values and market duration is presented. The estimation results show that, while highway noise has a significant negative impact on forming reservation prices and predicting sale prices, the noise effect on duration of sales is not statistically significant. Empirical evidence also shows a negative impact of market duration on reservation prices, which indicates an updating process for reservation prices over time. 相似文献
323.
In this paper we use Malliavin calculus techniques to obtain an expression for the short-time behavior of the at-the-money
implied volatility skew for a generalization of the Bates model, where the volatility does not need to be a diffusion or a
Markov process, as the examples in Sect. 7 show. This expression depends on the derivative of the volatility in the sense
of Malliavin calculus.
E. Alòs’ research is supported by grants MEC FEDER MTM 2006 06427 and SEJ2006-13537.
J.A. León’s research is partially supported by the CONACyT grant 45684-F.
J. Vives’ research is supported by grant MEC FEDER MTM 2006 06427. 相似文献
324.
Defining management accounting constructs: A methodological note on the risks of conceptual misspecification 总被引:1,自引:1,他引:1
Josep Bisbe Joan-Manuel Batista-Foguet Robert Chenhall 《Accounting, Organizations and Society》2007,32(7-8):789-820
This paper stresses the need for a sound conceptual specification of research constructs prior to fitting them to explanatory models. It emphasizes that in addressing the conceptual level of the predictive validity framework [Libby, R., Bloomfield, R., & Nelson, M. (2002). Experimental research in financial accounting. Accounting, Organizations and Society, 27, 775–810], special attention must be paid to two issues: (1) the production of a specific agreed-upon meaning and domain for each construct of interest; and (2) the specification and conceptual justification of the nature and direction of the epistemic relationships between constructs, dimensions and indicators (i.e., reflective vs. formative models; latent vs. emergent models). The paper highlights the importance of both issues especially in the case of practice-defined variables, and it provides guidelines on how to address both aspects of conceptual specification. While the issues raised are pertinent to many research areas, the paper concentrates on the implications for management accounting and control systems (MACS) research, using interactive use of control systems [Simons, R. (1995a). Levers of control. Boston: Harvard Business School Press] to illustrate how researchers should go about specifying meaning and epistemic relationships in MACS research. 相似文献
325.
Mario J. Durán Sergio Gallardo Sergio L. Toral Rocío Martínez-Torres Federico J. Barrero 《International Journal of Technology and Design Education》2007,17(1):55-73
Learner-centred approaches follow the prevailing tendency in modern University reforms which are primarily concerned about
“how people learn”. The methodologies can be learner-centred in the sense of placing the student as the main actor of the
teaching–learning process by increasing his interactivity and participation, but also considering what is relevant for the
student by measuring the learner satisfaction. In order to promote both aspects, this paper proposes a synchronous software-based
active methodology that makes use of the simulations to show a virtual scenario to the students and challenge them to predict
and discuss the evolution of the scenario. The proposed methodology improves the visual interface, promotes discussion both
among students and with the teacher in a brainstorming stage and shows real-world examples. This software-based methodology
has been implemented into an Electric Machinery course at the University of Seville (Spain), and the evaluation has been carried
out considering both the affective and cognitive domains. Principal components analysis proves to be useful to highlight the
dimensions with a higher influence on learner satisfaction and the affective and cognitive results confirm the successful
implementation of the proposal. 相似文献
326.
Cristbal Miralles Jose Pedro García-Sabater Carlos Andrs Manuel Cardos 《International Journal of Production Economics》2007,110(1-2):187
Current practices for the treatment of the physically and/or mentally handicapped prescribe meaningful job activity as a means towards both a more fulfilling life and societal integration. In many countries, these practices have facilitated the development of many Sheltered Work Centres for Disabled.In the case study presented, a reengineering process is done starting from individual workplaces where only certain workers were capable of assembling the entire product, and finishing with an assembly line implementation. It is revealed how the traditional division of work in single tasks, typical in assembly lines, becomes a perfect tool for making certain worker disabilities invisible, providing new jobs for disabled people; always taking into account certain special constraints that are analysed. 相似文献
327.
328.
We explore the effects of uncertainty on a firm that can respond by modifying its investment or production schedule (or both simultaneously) to variations in output price. Investment may increase capacity and/or reduce costs. We consider a firm with finite resources.Our model uses option theory instead of the more traditional net present value framework. One of the early papers using this approach is Brennan and Schwartz (1985) in which an investment project to extract a finite natural resource is valued. In that paper, the value of the firm is a function of two state variables, the finite resource to be extracted (output to be produced in the future) and the commodity spot price. In order to maximize firm value, the manager can respond by modifying one control variable, the production level. In our model we handle instead three state variables (spot price, resources, accumulated investment) and two control variables (production rate and investment rate), and solve numerically.We obtain both the value and the optimal policy of a firm that has investment projects that increase capacity and/or reduce costs and illustrate optimal policies as resources and available investments decrease over the life of the firm. Firms may start by only investing, then invest and produce, to end only producing.We thank Scott Wo, the referee and the editor for their comments and suggestions. Cortázar and Lowener acknowledge the financial support from FONDECYT and FONDER. 相似文献
329.
Scholars have long debated whether leader's integrity affects managerial decision making with respect to social responsibility. In this paper, we propose a model in which transformational leadership mediates integrity and corporate social responsibility (CSR) and examine the relationship between these concepts. A survey of 170 senior managers from 50 organizations was conducted. Results indicate that integrity is a predictor of transformational leadership behavior and that transformational leaders’ behaviors are linked to CSR practices. It was also found that leaders rated with higher integrity are engaged in CSR because they exhibit more transformational leadership behaviors. These findings add to the extant literature by demonstrating that integrity is important as transformational leaders engage more actively on ‘responsible’ behaviors. Practical implications call for an understanding among corporate leaders of the benefits of integrity and how it relates to transformational leadership. Organizations can improve their selection and leadership development processes by focusing on these two dimensions. 相似文献
330.