This dissertation is in great part a conceptualization exercise focusing on the notion of cost consciousness from a management accounting perspective. Therefore, a discussion on concepts i s r e l e v a n t. M u r p h y (2 0 0 2) s t at e s t h a t t h e p s y c h o l o g y o f c o n c e p t s i s l i k e o t h e r a r e a s o f psychology where a phenomenologically simple cognitive process (e.g. walking) turns out to be a deep and maddeningly complex problem. Also hinting to the difficulties related to concept, Margolis and Laurence (1999, p. 305) quote Ray Jackendoff: "asking a psychologist, a philosopher, or a linguist what a concept is is much like asking a physicist what mass is […] the term plays a certain role in a larger world view that includes the nature of language of meaning an, and of mind". Arguably, one of the main difficulties related to the notion of concepts is related to the lack of consensus on the definition of the notion of concept (Nokelainen, 2008). Moreover, according to Exploratory Research Confirmatory Research Conceptual Refinements Qualitative, non-empirical techniques Theory Building Grounded Theory Quantitative, empirical techniques Theory-testing Hospital & Health Services Administration (2); Hospital Materiel Management Quarterly (1);
Veganism is the practice of abstaining from the use of animal products, whether it is for food, clothing, or otherwise. Individuals adhering to veganism are referred to as vegans, and the products they choose to purchase or consume are absent of ingredients sourced from animals.Innovations are products that are appreciated as new and novel by consumers. Vegan food innovations subsequently refer to vegan food products that are seen as new and novel among potential consumers.After their initial introduction to the market, innovations are purchased, or adopted, by a growing number of consumers over time. The process through which the innovation reaches the hands of more and more adopters is referred to as diffusion.
This paper examines investor intra-day reactions related to two types of layoff announcements, the first one at the start of layoff negotiations and the other at the final layoff decisions. We provide statistically significant evidence that, on average, investors have strongly negative reaction to layoff negotiations within the first 10 min. However, we also provide strong evidence that the first negative reaction is reversed by an upward post-drift in aggregated cumulative abnormal returns in the following hours, perhaps because markets need hours to process such unpredictable and complex information and its consequences-even if their first reaction was strong and immediate. Moreover, on the aggregated level, final layoff announcements do not generally convey information that is exceptionally useful to investors, except when reactions to associated initial announcements have not been statistically significant. Importantly, our analysis demonstrates the importance of the use of intra-day data: The reactions, which can be strong but short-lived, are identifiable with intra-day data only. Finally, we find that intra-day reactions cannot be explained by various company background characteristics, such as the number of employees, sales, profitability, and assets/liabilities ratio.
Veganism is the practice of abstaining from the use of animal products, whether it is for food, clothing, or otherwise. Individuals adhering to veganism are referred to as vegans, and the products they choose to purchase or consume are absent of ingredients sourced from animals. Innovations are products that are appreciated as new and novel by consumers. Vegan food innovations subsequently refer to vegan food products that are seen as new and novel among potential consumers. After their initial introduction to the market, innovations are purchased, or adopted, by a growing number of consumers over time. The process through which the innovation reaches the hands of more and more adopters is referred to as diffusion.
El objetivo de este artículo es presentar la trayectoria en contabilidad social y ambiental de la academia contable anglosajona. Para ello llevamos a cabo un análisis de contenido, basado en una revisión sistemática de la literatura publicada en revistas indexadas en Scopus. En el trabajo se identifican las revistas que se han convertido en espacio natural para este tipo de discusiones, los principales autores, las principales instituciones, las teorías de base y los principales métodos utilizados. Por tratarse de una fuente bibliográfica amplia, el trabajo tiene un carácter exploratorio preliminar y no pretende agotar los temas, sino brindar una perspectiva amplia para que los investigadores puedan focalizar trabajos futuros.
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