Tékhne最新文献

{"title":"Institutionalizing accrual budgeting and accounting through a uniform legislation: Une expérience á la Camerounaise","authors":"Susana Yene Awasom","doi":"10.2478/tekhne-2019-0002","DOIUrl":"https://doi.org/10.2478/tekhne-2019-0002","url":null,"abstract":"Abstract This paper traces the use of accrual accounting in a tradition where a uniform code-based accounting chart is imposed on all levels of government. Operating within a hybrid of Franco-German and Anglo-Saxon accounting heritage, local government in Cameroon experienced some hurdles in practicing accrual accounting for over a decade. It becomes therefore pertinent to examine the motivation towards the move to accrual accounting and the extent to which accrual data is used for financial reporting and decision-making. The study is hinged on a triangulation in qualitative research, with a case study, interviews and documentary analysis. New Public Management and the institutional theories are used as a framework to broaden the understanding of the practice of accrual as an accounting choice underpinning reforms in the Cameroon public sector. It was revealed in this study that the normative and coercive isomorphic pressures influenced the adoption and practice of accruals in councils. In order to appear legitimate and for fear of being sanctioned, council authorities had to produce some accrual-based financial reports at all cost, even though these reports were hardly used for management decisions making.","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":"86522762","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}

{"title":"Comparison of the perception of overt and covert options in IPSAS financial statements by intergovernmental organizations","authors":"Berit Adam","doi":"10.2478/TEKHNE-2019-0003","DOIUrl":"https://doi.org/10.2478/TEKHNE-2019-0003","url":null,"abstract":"Abstract Since 2012, the European Commission has embarked on the ambitious project to harmonize public sector accounting rules on all levels of government within Europe, mainly to improve the quality as well as the comparability of financial data. Although International Public Sector Accounting Standards were deemed not to be suitable for a simple take-over because of various reasons, they nevertheless shall function as a primary reference point for developing European Public Sector Accounting Standards. A total of 21 out of 28 central governments have already reformed their accounting standards to accrual accounting, and some of them have also relied on IPSAS in this exercise. Apart from governments, various international and supranational governmental organizations have also since the end of the 2000’s been reforming their accounting system to accrual accounting, and have in the same way relied on existing IPSAS. This paper explores accounting practices found in ten intergovernmental organizations (Commonwealth Secretariat, Council of Europe, European Commission, IAEA, INTERPOL, ITER, NAPMA, OECD, International Criminal Court, WFP) whose statements are prepared in compliance with IPSAS. It analyzes how overt and covert options contained in IPSAS with relevance to the activities of intergovernmental organizations are exercised and evaluates in which areas of accounting material differences in accounting practices can be found, which may hinder the comparability of financial statements prepared on the basis of IPSAS.","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":"85017000","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}

{"title":"ANÁLISIS DE CONTAMINANTES AMBIENTALES CON POLÍMEROS DE IMPRONTA MOLECULAR","authors":"Beatriz E. Soledad Rodríguez","doi":"10.20937/RICA.2020.36.32101","DOIUrl":"https://doi.org/10.20937/RICA.2020.36.32101","url":null,"abstract":"El desarrollo de nuevas tecnologias y las innovaciones tecnologicas, promueven la investigacion para conocer el nivel de contaminacion de aguas y suelos, mediante analisis rapidos y eficientes, para disminuir los niveles de las sustancias toxicas y contribuir de este modo al desarrollo sustentable. La extraccion en fase solida (SPE), es una tecnica preparativa de analisis empleada para “limpiar” la muestra previa a la cuantificacion y/o concentracion del analito. El termino se debe a que el material de soporte utilizado es un solido a traves del cual pasa un liquido o un gas. Los analitos son absorbidos en el soporte y luego eluidos de acuerdo a sus diferentes afinidades entre el material absorbente y la fase movil utilizada. Los Polimeros de Impronta Molecular (MIPs) poseen propiedades de reconocimiento molecular selectivo debido a que los sitios de reconocimiento dentro de la matriz del polimero son complementarios a la molecula bajo analisis en la forma y posicion de los grupos funcionales. Son altamente sensibles y poseen una alta selectividad y afinidad por el analito. La tecnica de impresion molecular se basa en la preparacion de un polimero altamente entrecruzado alrededor de un analito utilizado como molecula molde o plantilla, poniendose inicialmente en contacto con un monomero adecuado y el analito con el fin de formar un complejo de pre-polimerizacion, al que posteriormente se le anade el entrecruzante, el iniciador y el disolvente (porogen) con el que se lleva a cabo la polimerizacion. Una vez obtenido el polimero, se extrae la molecula molde, liberando los sitios de reconocimiento especifico. La extraccion en fase solida basada en polimeros de impronta molecular es una tecnica frecuentemente utilizada para el analisis de muestras del ambiente, alimentos y bioanaliticas, y se denomina con las siglas en ingles MISPE (Molecularly Imprinted Solid Phase Extraction). El analisis de un determinado compuesto en mezclas complejas frecuentemente requiere diversos pasos de pretratamiento. Si la sustancia a analizar esta presente en baja concentracion, es necesario que sea concentrada para poderla detectar por tecnicas analiticas estandares. Ademas, si se trata de una muestra compleja de compuestos similares, es necesario un paso que involucre la limpieza de la misma. En esta revision se presentan algunas aplicaciones de los MIPs en combinacion con la SPE para la limpieza y pre-concentracion de muestras ambientales para su posterior analisis.","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81274167","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}

{"title":"Payment types included on technology licensing agreements and earnings distribution among Portuguese universities","authors":"A. Rocha ,&nbsp;R. Lima ,&nbsp;M. Amorim ,&nbsp;F. Romero","doi":"10.1016/j.tekhne.2017.11.001","DOIUrl":"10.1016/j.tekhne.2017.11.001","url":null,"abstract":"<div><p>Knowledge and technology transfer practices between universities and industry are aimed to enhance the value of research and development outcomes. They allow researchers and universities to obtain resources and revenues through the establishment of licensing and cooperative research and development agreements. The main objective and contribution of this paper is to provide evidence on what are the main payment types in use by university Technology Transfer Units (TTUs) ensuring a comprehensive overview of the concepts and practices under assessment. This approach also gave us the opportunity to know the earnings distribution among the Portuguese public universities, and to list different dispositions influencing the value of a licensing agreement. Interviews to eight Portuguese university TTUs have been done as a way of perceiving from an insider perspective the issues that this paper wants to emphasize and an extensive literature review has been done, which included the review of the intellectual property regulation of most Portuguese public universities.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.11.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82300152","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}

{"title":"Two layers green supply chain imperfect production inventory model under bi-level credit period","authors":"A.K. Manna ,&nbsp;B. Das ,&nbsp;J.K. Dey ,&nbsp;S.K. Mondal","doi":"10.1016/j.tekhne.2017.10.001","DOIUrl":"10.1016/j.tekhne.2017.10.001","url":null,"abstract":"<div><p>This article focuses on an integrated production inventory model with rework of the imperfect units and stock dependent demands of the customer from several retailers. There is an opportunity to build a model to measure the amount of carbon emissions during the time of production and the corresponding rate of carbon emission parameters are random which follows Beta distribution. Here, the rate of imperfectness is assumed to be a function of time and production rate. In this paper, a manufacturer–retailer–customer chain system is developed in which the retailer gets an upstream trade credit period from the manufacturer and retailers offer a downstream trade credit period to customers to stimulate demand as well as sales and reduce inventory. The model has been developed as a profit maximization problem with respect to the manufacturer and retailers. Finally, several numerical examples and sensitivity analysis are provided to illustrate the model.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.10.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87690262","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}

{"title":"A volume flexible deteriorating inventory model with price sensitive demand","authors":"S. Panda ,&nbsp;S. Saha ,&nbsp;N.M. Modak ,&nbsp;S.S. Sana","doi":"10.1016/j.tekhne.2017.09.002","DOIUrl":"10.1016/j.tekhne.2017.09.002","url":null,"abstract":"<div><p>This paper deals with a single item deteriorating production inventory model with price sensitive demand. Items deteriorate at a constant rate. The rate of production is finite and controlled by modern technology, capital investment and number of labors. Demand is adjusted by flexibility of inventory level and this flexibility is introduced through the determination of optimal production stopping time, number of labors and unit selling price of the product. The total profit is determined by trading of selling price, production cost, deterioration cost and holding cost. The paper aims to maximize total profit per unit time in a production cycle. A real coded genetic algorithm is proposed to find out maximum total profit per unit time and to determine optimal production stopping time, number of labors and unit selling price of the product. Finally, a sensitivity analysis is performed to indicate the effects of the parameters on total profit, unit selling price, number of labors and optimal production stopping time.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.09.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82901256","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}

{"title":"The audit report as a dependent variable: An empirical analysis of Portuguese public hospitals","authors":"B.J.M. de Almeida","doi":"10.1016/j.tekhne.2017.10.002","DOIUrl":"10.1016/j.tekhne.2017.10.002","url":null,"abstract":"<div><p>The aim of this study is to find out if the dependent variable, audit report with respect to the Portuguese public hospitals, is related/correlated to the independent variables (assets, liabilities, equity capitals, turnover or the number of workers). The research was carried out for a specific type of entity, and is based on the empirical analysis of the audit reports, detailed for years, issued between 2003 and 2008, to which we applied the methodology of box plots, complemented by a variance analysis (ANOVA to a factor). The results allow us to conclude that the dimension of the audited companies, measured according to the criteria mentioned above, does not have an influence on the type of audit report. The research is innovative at an international level and has been implemented for the first time in Portugal as it tackles the specific universe of public hospitals.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.10.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72719760","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}

{"title":"Management profession and culture in transition: A case of Oman","authors":"Suhaila E. Alhashemi","doi":"10.1016/j.tekhne.2017.11.003","DOIUrl":"10.1016/j.tekhne.2017.11.003","url":null,"abstract":"<div><p>Transition management seeks to guide the gradual, continuous transition process of socio-political practices and steer the outcome of change to reduce the uncertainty as well as produce desirable social outcomes and enhance resilience during the transformation. Omani managers are in the phase of transition as Oman is going through transformation and change in all its sectors which pose many challenges facing those concerned with the management profession. The purpose of this paper is to address such transition by focusing on management development knowledge with special reference to images of managerial professionalism and the tension that may arise due to cultural issues. It also highlights on the importance of planning in the process of transition and change. Twenty managers from various sectors in Oman were interviewed between 2015 and 2016. The outcome revealed how Omani managers are in line with the changes and transition, within the framework of the national and organization's culture that focuses on social and interpersonal aspects in decision-making and relationships at work. What influences management and change process in Oman is the Omani subcultures and their backgrounds but they all agree that change is a vital element that needs to be taken into consideration and culture plays a powerful role in the process.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.11.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86683520","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}

{"title":"The effect of auditor features on audit quality","authors":"S. Zahmatkesh ,&nbsp;J. Rezazadeh","doi":"10.1016/j.tekhne.2017.09.003","DOIUrl":"10.1016/j.tekhne.2017.09.003","url":null,"abstract":"<div><p>The aim of this study is to investigate the effect of work experience, professional competence, motivation, accountability and objectivity of the auditor on audit quality from the viewpoint of auditors employed in firms. The present study leads to the identification of factors affecting audit quality, which have not been studied sufficiently in Iran. According to the results of this study, professional competence, accountability and objectivity of the auditor show significant effect on the quality of the audit. Employing people with high experience increases audit quality by enhancing the professional competence of the auditor; auditors gain a deeper knowledge and better judgement to achieve audit quality. Accountability improves auditor's performance and objectivity of auditors enables them to operate without the influence of another individual.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.09.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81878093","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}

{"title":"Motivation at work: Case studies of Portuguese SMEs","authors":"V. Freitas ,&nbsp;M. Duarte","doi":"10.1016/j.tekhne.2017.11.002","DOIUrl":"10.1016/j.tekhne.2017.11.002","url":null,"abstract":"<div><p>This study intends to quantitatively and qualitatively evaluate the motivation of the employees of three Portuguese Small and Medium Enterprises (SMEs) with the statutes of Excellence, Leader and both statutes. These statutes were assigned by the Institute for Support to Small and Medium Enterprises and Innovation. A questionnaire was applied in 2016 based on the Multi-Factorial Scale and a brief interview with the managers of these Portuguese companies was conducted. It was found that the dimensions “work organization” and “commitment” presented lower results in the three companies, while the other dimensions had higher ones in terms of motivation at work. Only in the “performance” dimension were there significant differences in motivation at work that occurred between SME Leader and SME Excellence. It should be noted that, according to the results obtained, both in the opinion of managers and employees, the statutes did not contribute to motivation at work.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2017.11.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81640439","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}