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New approaches in economics of education consider the concept of competence to bringing in the multidimensional feature of
labour force quality. Competence includes knowledge, skills, behaviours and attitudes. Each individual suits the combination
of these elements to perform a task. Thus, different combinations expectedly lead to different task performance inside an
occupation. In this paper, we focus on individual heterogeneity in homogeneous job requirements context. In sequel, we establish
a theorem on unit simplex that potentially provides a ranking system by competence. The system is designed under a grade of
membership framework, with a technique based on fuzzy sets theory. Under certain conditions, the referred theorem allows a
mapping of individual multidimensional feature into the interval [0, 1]. So, the greater the value along this interval, the
more competent the individual. An empirical study of a banking sector activity illustrates our research. 相似文献
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This paper analyzes the productivity spillovers from foreign direct investment (FDI) using Turkish firm-level data for a more recent time period, 2003–2010, which coincides with significant FDI inflows both in manufacturing and service sectors in the region. The empirical model is derived from endogenous growth theory whereby the rate of technological progress is partly determined by technology transfers and spillovers from international contacts, our exclusive focus being on FDI-induced spillovers. The impact of FDI onto the firm-level productivity is evaluated via the channels of horizontal and vertical linkages. The empirical results show that horizontal linkages decrease the productivity of firms, whereas vertical linkages exert a positive impact onto the local productivity levels, thereby drawing attention of policy makers towards strengthening of supplier–buyer relationship between local and multinationals in order to optimize the benefits from FDI. This study also acknowledges the heterogeneity of local (foreign) firms and their differential capacity to absorb (exude) the FDI-induced externalities. 相似文献
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This study examines the value relevance of accounting information under International Financial Reporting Standards (IFRS) in the Abu Dhabi Stock Exchange (ADX, henceforth). Based on models developed by Easton and Harris (1991), and Ohlson (1995) and using monthly market data from 2000 to 2006, this paper investigates the value relevance of accounting information of firms traded on the ADX. Our overall results show that earnings scaled by beginning of period price are positively and significantly related to cumulative returns and that earnings per share and book value per share are positively and significantly related to price per share. We also find that value relevance of accounting information has changed since the market inception in 2000. The results documented herein extend the literature on value relevance accounting information in an emerging market that requires the use of IFRS. The study therefore contributes to the debate over the mandatory adoption of IFRS and the value relevance of accounting information reported under IFRS. 相似文献
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Fatima Alali Silvia Romero 《Advances in accounting, incorporating advances in international accounting》2012
This study examines disclosure practices on the websites of companies listed on the Buenos Aires Stock Exchange. We perform content analysis to provide evidence on Internet reporting practices by 84 publicly traded firms. We also identify the characteristics of firms that communicate financial and non-financial information on the Internet. We find that companies in the financial and insurance, services and mining industries disclose more financial and non-financial information on their websites than companies in other industries. The average concentration of ownership is 68%, with 27% of the companies being controlled by foreign groups. Those companies with higher concentration disclose more financial and non financial information than companies with less concentration. Companies in the financial and insurance and service industries, utilize their websites for commercial purposes to facilitate access to customers to their accounts and also to sell services. This e-commerce usage of websites is less developed in other industries. About 71% of companies in the financial and insurance industry are included in the Merval25 index and are audited by Big 4. These companies are both larger in size and less profitable than companies in other industries. We find that profitability and leverage do not have significant effect on corporate Internet reporting practices and that growth has negative effect on corporate Internet reporting practices. We also find that companies in the mining sector provide significantly more disclosure about social responsibility indicating a desire to improve the public image of harming the environment. The results documented, herein, extend the literature on voluntary disclosure of financial and non-financial information using the Internet in emerging markets. 相似文献
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Fatima Ferraz 《Development Southern Africa》2016,33(2):272-285
This article assesses the potential for using mining waste residues, such as by-products (e.g. slag) and waste rock, to establish industrial activity beyond mining to serve the country's developmental agenda. The mining industry focuses primarily on its own economic sustainability, rather than on wider socio-economic and environmental sustainability. New thinking on the issue emphasises that capitalism and sustainability have mutually excluding aims. Using a broader understanding of sustainability, this article reassesses initiatives implemented in a research and development setting to reduce mines’ atmospheric emissions through cleaner production and to minimise their mining waste residues through beneficiation. South Africa's regulations require mines to prepare social and labour plans for mine closure. Stockpiled mining residues could form the basis for economic activity in areas affected by mine closures. A collaborative, overarching framework for such activity could promote the development of an industry ‘beyond mining’ – the beneficiation of mining waste residues. 相似文献
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Mobile-banking (m-banking) is of particular interest to banks seeking to sustain their market share because of m-banking’s role attracting and retaining customers, especially young ones. This article reports on a study that applies concepts from behavioural economics (BE) and ‘nudging’ with the objective of promoting young people’s ongoing engagement with m-banking applications (that is, software designed to run on mobile devices, or m-banking ‘apps’ in common parlance). Insights and ideas for new features or refinements for m-banking apps were generated from discussions with a large class of senior marketing students, and then presented to m-banking managers and app designers to refine and to select two features for each of five constructs from BE: loss aversion, power of now, scarcity value, chunking and choice architecture. The relative desirability of these 10 m-banking features was investigated via a survey involving a pairwise-ranking exercise that was completed by 257 young m-banking consumers. Overall, the research reveals that m-banking app design can benefit from fundamentally different approaches (relative to traditional methodologies) that prioritise intuitive interfaces over non-intuitive-based designs, and, in particular, that BE and nudging can supply valuable insights and ideas for new features or refinements. 相似文献
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Fatima Olanike Kareem Bernhard Brümmer Inmaculada Martinez‐Zarzoso 《The World Economy》2017,40(10):2277-2300
This paper examines the impact of two European Union (EU) market access regulations in the food sector presumed to simultaneously affect firms’ decisions to export food products to the EU. We analysed EU pesticide standards on African exports alongside a complementary non‐tariff measure in the form of a minimum entry price regulation, which aims to protect EU growers of certain fruits and vegetables against international competition. Analysis was based on Africa's exports of tomatoes, oranges, and lime and lemon to the EU between 2008 and 2013, using the gravity model of trade. Our results show that EU market access conditions constitute significant barrier to the formation of new trade relation between the EU and Africa. In addition, initiation of trade relationships is contingent not only on market access conditions but also on domestic market constraints in Africa. These results imply that negotiating preferential entry prices duties and the removal of domestic market restraints as well as strengthening domestic capacity to comply with EU standards to enhance continuous market access for the continent could stimulate food trade along the extensive margin. 相似文献
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Empirical economics acknowledges the cooperation of 相似文献