210 research outputs found
An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)
The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical or theoretical aspects of the proposed new cost models. In particular, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and organizational/behavioral factors that influence effective implementation. Recently a great attention has been paid by researchers on the contingent factors affecting the adoption of advanced management accounting techniques and the influence of the variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding processes and contingent variables working through time in relation with these changes. Improved analysis can be obtained by undertaking replication studies based on larger number of responses and/or across geographic and cultural borders. Whitin the boundaries of a contingent framework analysis, this paper has provided additional insights into areas relating to factors influencing the level of sophistication of product cost systems in Italy. The paper presents the comparison of two survey results carried on in a ten years distance on the same sample of Italian largest companies. These two long-distance surveys provide the opportunity to assess the changes occurred in the companies that in 1996 declared the adoption of (or the interest in adopting) ABC and Target costing (Cinquini et al., 1999).Moreover, the time elapsed could allow the perception about adopters’ behavior, along different stages of the diffusion process of advanced costing techniques. The research findings pinpoint that only “importance of cost information” and “cost structure”, among the contextual variables considered in the more recent survey responses, are positive and significant in relation with increasing in implementation of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a “fad and fashion” behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is maximized.Management accounting innovations, Activity-Based Costing, Target costing, Product costing design, Cost system sophistication, Contingent factors
An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)
The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical or theoretical aspects of the proposed new cost models. In particular, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and organizational/behavioral factors that influence effective implementation. Recently a great attention has been paid by researchers on the contingent factors affecting the adoption of advanced management accounting techniques and the influence of the variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding processes and contingent variables working through time in relation with these changes. Improved analysis can be obtained by undertaking replication studies based on larger number of responses and/or across geographic and cultural borders. Whitin the boundaries of a contingent framework analysis, this paper has provided additional insights into areas relating to factors influencing the level of sophistication of product cost systems in Italy. The paper presents the comparison of two survey results carried on in a ten years distance on the same sample of Italian largest companies. These two long-distance surveys provide the opportunity to assess the changes occurred in the companies that in 1996 declared the adoption of (or the interest in adopting) ABC and Target costing (Cinquini et al., 1999).Moreover, the time elapsed could allow the perception about adopters’ behavior, along different stages of the diffusion process of advanced costing techniques. The research findings pinpoint that only “importance of cost information” and “cost structure”, among the contextual variables considered in the more recent survey responses, are positive and significant in relation with increasing in implementation of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a “fad and fashion” behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is maximized.Management accounting innovations, Activity-Based Costing, Target costing, Product costing design, Cost system sophistication, Contingent factors
Marine and Coastal Information Systems for Europe and Africa
Marine Information Systems for Europe (EMIS, http://emis.jrc.ec.europa.eu/) and Africa (AMIS, http://amis.jrc.ec.europa.eu/) have been recently developed at the Joint Research Centre of the European Commission to provide the Users with an appropriate set of bio-physical information, of importance to conduct water quality assessment, resource monitoring and climate change studies in the coastal and marine waters. These systems are simple and easy-to-use mapping tool applications, created for the publication and dissemination of African and European marine information via the web. Both systems rely mostly on Earth Observation data from optical and thermal sensors, processed according to standard (i.e., space agency-related) and in-house peer-reviewed algorithms, as well modeled data, to generate indicators for global diagnostic of the coastal state and analyses of changes in marine ecosystems. In addition, the systems supply the users with basic navigation and interrogation tools with a range of time-series and statistical analysis generated automatically in a format ready for publication / reporting, and enabling decision makers to make full and lasting use of this information.JRC.H.5-Land Resources Managemen
Analysis of publishing patterns in accounting history research in Italy, 1990-2004
In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to map the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Societa Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli\u27s Summa held in Venice in 1994. The findings chart publication trends during the period 1990-2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted
A systematic analysis of the XMM-Newton background: III. Impact of the magnetospheric environment
A detailed characterization of the particle induced background is fundamental
for many of the scientific objectives of the Athena X-ray telescope, thus an
adequate knowledge of the background that will be encountered by Athena is
desirable. Current X-ray telescopes have shown that the intensity of the
particle induced background can be highly variable. Different regions of the
magnetosphere can have very different environmental conditions, which can, in
principle, differently affect the particle induced background detected by the
instruments. We present results concerning the influence of the magnetospheric
environment on the background detected by EPIC instrument onboard XMM-Newton
through the estimate of the variation of the in-Field-of-View background excess
along the XMM-Newton orbit. An important contribution to the XMM background,
which may affect the Athena background as well, comes from soft proton flares.
Along with the flaring component a low-intensity component is also present. We
find that both show modest variations in the different magnetozones and that
the soft proton component shows a strong trend with the distance from Earth.Comment: To appear in Experimental Astronomy. Presented at AHEAD Background
Workshop, 28-30 November 2016. Rome, Ital
A Systematic Analysis of the XMM-Newton Background: I. Dataset and Extraction Procedures
XMM-Newton is the direct precursor of the future ESA ATHENA mission. A study
of its particle-induced background provides therefore significant insight for
the ATHENA mission design. We make use of about 12 years of data, products from
the third XMM-Newton catalog as well as FP7 EXTraS project to avoid celestial
sources contamination and to disentangle the different components of the
XMM-Newton particle-induced background. Within the ESA R&D AREMBES
collaboration, we built new analysis pipelines to study the different
components of this background: this covers time behavior as well as spectral
and spatial characteristics.Comment: To appear in Experimental Astronomy, presented at AHEAD Background
Workshop, 28-30 November 2016, Rome, Italy. 12 pages, 6 figure
Інституціональна структура суспільства та економічна безпека держави
У статті розглядається взаємозв’язок між інституціональною структурою суспільства та економічною безпекою держави. Виділено інститути, які мають найбільший вплив на економічну безпеку держави.The article is concerned with institutional structure and economic state security and its correlation. It focus on institutes that it have potent influence on economic state security
The first orbital period of a very bright and fast Nova in M31: M31N 2013-01b
We present the first X-ray and UV/optical observations of a very bright and
fast nova in the disc of M31, M31N 2013-01b. The nova reached a peak magnitude
15 mag and decayed by 2 magnitudes in only 3 days, making it one of the
brightest and fastest novae ever detected in Andromeda. From archival
multi-band data we have been able to trace its fast evolution down to
mag in less than two weeks and to uncover for the first time the Super-Soft
X-ray phase, whose onset occurred 10-30 days from the optical maximum. The
X-ray spectrum is consistent with a blackbody with a temperature of 50 eV
and emitting radius of 4 cm, larger than a white dwarf
radius, indicating an expanded region. Its peak X-ray luminosity, 3.5 erg s, locates M31N 2013-01b among the most luminous novae in
M31. We also unambiguously detect a short 1.280.02 h X-ray periodicity
that we ascribe to the binary orbital period, possibly due to partial eclipses.
This makes M31N 2013-01b the first nova in M31 with an orbital period
determined. The short period also makes this nova one of the few known below
the 2-3 h orbital period gap. All the observed characteristics strongly
indicate that M31N 2013-01b harbours a massive white dwarf and a very low-mass
companion, consistent with being a nova belonging to the disc population of the
Andromeda Galaxy.Comment: 9 pages, 3 figures, 2 tables; accepted by the Astrophysical Journa
EXTraS discovery of a peculiar flaring X-ray source in the Galactic globular cluster NGC 6540
We report the discovery of a flaring X-ray source in the globular cluster NGC
6540, obtained during the EXTraS project devoted to a systematic search for
variability in archival data of the XMM-Newton satellite. The source had a
quiescent X-ray luminosity of the order of ~10^32 erg/s in the 0.5-10 keV range
(for a distance of NGC 6540 of 4 kpc) and showed a flare lasting about 300 s.
During the flare, the X-ray luminosity increased by more than a factor 40, with
a total emitted energy of ~10^36 erg. These properties, as well as Hubble Space
Telescope photometry of the possible optical counterparts, suggest the
identification with a chromospherically active binary. However, the flare
luminosity is significantly higher than what commonly observed in stellar
flares of such a short duration, leaving open the possibility of other
interpretations.Comment: To appear in Astronomy and Astrophysic
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