Tékhne最新文献 - Book学术

Social Networks, Exchange Rate Fluctuation, and Economic Growth: ARDL Approach 社会网络、汇率波动与经济增长:ARDL方法

Tékhne Pub Date : 2019-12-01 DOI: 10.2478/tekhne-2019-0011

P. Ebrahimi, H. Alipour, Abbas Gholampour, Mahsa Ahmadi

引用次数: 7

Ethics, Legal and Privacy Concerns for the Next Generation of Insurance Policies 新一代保险政策的伦理、法律和隐私问题

Tékhne Pub Date : 2019-12-01 DOI: 10.2478/tekhne-2019-0013

Klaus-Georg Deck, R. Riedl, A. Koumpis

引用次数: 0

A Content Analysis on the Small and Medium-Sized Enterprises in the United States of America 美国中小企业的内容分析

Tékhne Pub Date : 2019-12-01 DOI: 10.2478/tekhne-2019-0014

A. Grigorescu, A. Ion

引用次数: 3

Entrepreneurship and Income Inequality: A Dynamic Spatial Panel Data Analysis 创业与收入不平等:动态空间面板数据分析

Tékhne Pub Date : 2019-12-01 DOI: 10.2478/tekhne-2019-0012

Hanen Ragoubi, Sana El Harbi

{"title":"Entrepreneurship and Income Inequality: A Dynamic Spatial Panel Data Analysis","authors":"Hanen Ragoubi, Sana El Harbi","doi":"10.2478/tekhne-2019-0012","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0012","url":null,"abstract":"Abstract This paper extends the empirical debate of Ragoubi and El Harbi (2018) on the dynamic relationship between entrepreneurship and income inequality. Using a dynamic spatial panel data analysis for both 33 high-income countries and 39 middle-income and low-income countries over the period 2004–2014, the main empirical findings are summarised as follows. First, the results indicate that entrepreneurship is a spatial and persistent phenomenon. Second, there is strong support for the existence of an inverted U-shaped relationship between entrepreneurship and income inequality espoused by the Kuznets Curve hypothesis for middle-income and low-income countries. Third, the interaction between income inequality and income per capita has a significant negative effect on the entrepreneurial activity for middle-income and low-income countries. Fourth, a significant positive association is found between the interaction variable and entrepreneurship for high-income countries. Fifth, the findings show evidence of significant positive and negative short-run direct effects of income inequality on the entrepreneurial activity for middle-income and low-income countries. Finally, there are significant negative short-run spillover effects of income inequality on the entrepreneurial activity for middle-income and low-income countries.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85348155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Projections for the number of students in the Polytechnic Institute of Guarda: Application of a mathematical model 瓜达理工学院学生人数的预测:数学模型的应用

Tékhne Pub Date : 2018-12-01 DOI: 10.2478/tekhne-2019-0008

Cecília Rosa, M. Natário, J. Salgado, A. Daniel, A. Braga

引用次数: 0

Tourism and valorisation of cultural heritage: The case of the Castle of Lanhoso 旅游和文化遗产的增值:兰荷索城堡的案例

Tékhne Pub Date : 2018-12-01 DOI: 10.2478/tekhne-2019-0010

António Cerdeiras, Bruno Pinheiro, L. Vareiro, Raquel Mendes

引用次数: 3

TDABC for a manufacturing environment: A case study 制造环境的TDABC:一个案例研究

Tékhne Pub Date : 2018-12-01 DOI: 10.2478/tekhne-2019-0007

Ashwin B. Ganorkar, R. R. Lakhe, K. N. Agrawal

{"title":"TDABC for a manufacturing environment: A case study","authors":"Ashwin B. Ganorkar, R. R. Lakhe, K. N. Agrawal","doi":"10.2478/tekhne-2019-0007","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0007","url":null,"abstract":"Abstract Costing system is an essential part of a company. Determining the accurate cost of a product or service is extremely important for the profitability and performance of a company. Over the years, different approaches and models have been developed to estimate the cost of the product manufactured. However, their models were found to be inadequate in the correct value of the product cost. In the last decade, activity-based costing (ABC) has been successfully adopted by many companies worldwide. Nonetheless, because of its high maintenance and setup cost, it has been abandoned and a new time-driven activity-based costing (TDABC) model has been developed. Though adopted by many large scale-manufacturing industries, TDABC has not been implemented in small scale manufacturing companies due to unavailability of resources and also ignorance about its implementation. This paper presents a model for the application of TDABC in the small scale manufacturing industry. The model is implemented in a furniture manufacturing company for the estimation of product cost. The cost obtained from the TDABC is compared with the traditional costing system and established the accuracy of TDABC over the traditional costing system. Along with the case study, this paper also discusses the different data results obtained from TDABC and its utility for the managers and the decision makers.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82640578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Brand management and internationalization: A case study in the sports equipment industry 品牌管理与国际化:以运动器材行业为例

Tékhne Pub Date : 2018-12-01 DOI: 10.2478/tekhne-2019-0009

Ana Passos, B. Sousa, António Azevedo

{"title":"Brand management and internationalization: A case study in the sports equipment industry","authors":"Ana Passos, B. Sousa, António Azevedo","doi":"10.2478/tekhne-2019-0009","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0009","url":null,"abstract":"Abstract Internationalization is a strategy increasingly used by companies. Firms in emerging markets are tardy regarding innovativeness and international orientation. Over the years, internationalization has proved to be a crucial strategy to increase sales and improve corporate performance in an increasingly globalized world. Global markets offer new business and innovation opportunities, and it is therefore likely that companies will shift their focus from domestic to international markets. The internationalization process has been intensively studied and can lead to the exploration of new markets, which often implies the creation of new brands. In this context, brand management is one of the aspects on which many researchers have dedicated attention. The study of the brand requires attention to several kinds of concepts, no less important (e.g., image, notoriety or identity). Recently, there have been new approaches and new contributions in this regard. Through an interdisciplinary perspective, the present study aims to analyse and to understand the process of internationalization and brand management in business contexts (i.e., sports contexts). Specifically, the study focuses on Berg Outdoor, a brand that has as core business articles for outdoor practices (i.e., textiles, footwear or equipment). In-depth semi-structured interviews were conducted with company directors (February 2018) in a qualitative perspective. This paper will attempt to present management development in a brand attachment perspective. Some limitations and the next steps of investigation will be discussed.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73587110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits 汉堡市引入权责发生制会计和预算制:改革过程及其效益的定性分析

Tékhne Pub Date : 2018-11-01 DOI: 10.2478/tekhne-2019-0004

Kristin Wagner‐Krechlok, D. Hilgers, Helge C. Brixner

引用次数: 0

How might harmonization influence the future prevalence of public sector creative accounting? 协调如何影响公共部门创造性会计的未来流行?

Tékhne Pub Date : 2018-11-01 DOI: 10.2478/tekhne-2019-0001

R. Hodges

{"title":"How might harmonization influence the future prevalence of public sector creative accounting?","authors":"R. Hodges","doi":"10.2478/tekhne-2019-0001","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0001","url":null,"abstract":"Abstract This paper considers the significance of future harmonization on public sector creative forms of accounting (PSCA) in the context of both national accounting and government financial reporting. The analysis is carried out through a review of studies provided in the academic and official literatures. Examples are provided of PSCA in a ‘broad’ context of any manipulation of financial information and in a ‘focused’ context, referring to the reporting of deficit / surplus and associated levels of debt. The analysis is related to the influence of harmonization using the classification of information-manipulating behaviour drawn from Birnberg, Turopolec, and Young (1983). There is potential for accounting harmonization to improve the analysability of data to restrict PSCA. However, although many techniques of PSCA have been identified, the drivers and controllers of PSCA remain unclear. Accounting researchers should use their specialist understanding to draw out the differences between apparently consistent frameworks of accounting and to understand the policy effects and social implications of harmonization and related creative forms of accounting. There are relatively few studies of PSCA. This paper represents the first study that seeks to relate PSCA to the increasing tendency towards harmonisation of accounting in the public sector context. An agenda is included to guide researchers towards issues that are worthy of further consideration in this important area of study.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85201576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6