4,193 research outputs found
Giving credit where it’s due – but no more: an ethical analysis of trade credit
In spite of its commercial importance and signs of some concern by some commentators, trade credit has not been subjected to serious ethical analysis. This is especially important in the current financial crisis, given that credit from banks is in short supply, leading to increasing pressure on trade credit. In addition to identifying trade credit as a topic of ethical significance, this paper develops an analysis of the ethics of trade credit grounded in an understanding of its purpose. Making a distinction between “operating” trade credit and “financial” trade credit, it provides an account of the maximum period for which it is appropriate for one company to delay payment to another from which it has purchased goods or services. This has implications not only for companies that take credit but also for external commentators who seek to rate companies according to their speed of payment. The responsibility of suppliers not to extend excessive credit, and thus act as a quasi-bank, also follows from the analysis developed
A data base of synthetic photometry in the GALEX ultraviolet bands for the stellar sources observed with the International Ultraviolet Explorer
The Galaxy Evolution Explorer (GALEX) has produced the largest photometric
catalogue of ultraviolet (UV) sources. As such, it has defined the new standard
bands for UV photometry: the near UV band (NUV) and the far UV band (FUV).
However, due to brightness limits, the GALEX mission has avoided the Galactic
plane which is crucial for astrophysical research and future space missions.
The International Ultraviolet Explorer (IUE) satellite obtained 63,755 spectra
in the low dispersion mode during its 18 years lifetime. We have derived the
photometry in the GALEX bands for the stellar sources in the IUE Archive to
extend the GALEX data base with observations including the Galactic plane.Good
quality spectra have been selected for all IUE classes of stellar sources. The
GALEX FUV and NUV magnitudes have been computed using the GALEX transmission
curves, as well as the conversion equations between flux and magnitudes
provided by the mission (galexgi.gsfc.nasa.gov). Consistency between GALEX and
IUE synthetic photometries has been tested using White Dwarfs (WD) contained in
both samples. The non-linear response performance of GALEX inferred from this
data agrees with the results from GALEX calibration. The photometric data base
is made available to the community through the services of the Centre de
Donn\'ees Stellaires at Strasbourg (CDS). The catalogue contains FUV magnitudes
for 1,631 sources, ranging from FUV=1.81 to FUV=18.65 mag. In the NUV band, the
catalogue includes observations for 1,005 stars ranging from NUV = 3.08 to NUV=
17.74 mag . UV photometry for 1,493 not included in the GALEX AIS GR5 catalogue
is provided; most of them are hot (O-A spectral type) stars. The sources in the
catalogue are distributed over the full sky, including the Galactic plane.Comment: Submitted to Astronomy & Astrophysic
Ontological Stakeholder View: An Innovative Proposition
This article describes a theoretical way of understanding business enterprise, for what it is used the stakeholder theory as a theory of the firm. Thus, the purpose of this article is to show an innovative perspective called ontological perspective of stakeholders that relies on a phenomenological model where the subjective perspective of agents is the key, from a purely monetarist model to an economic, social and emotional value creation model, and from a deductive model of stakeholder interests to an inductive model. The main contributions are: add a new perspective to the different classifications made of stakeholder theory, avoid monetarist reductionism under the concept of value in a way that the manager takes into account all interconnected interests of stakeholders, and finally prioritize interests map instead of roles map without accepting the assumption that the role involves joint and no conflicting interests
A Case Study of Entrepreneurial Intent Among Students of the Primary Education Degree in the Basque Country and the Performance of Education Faculties
Entrepreneurship is a key competence for anyone intending to be an active citizen and obtain employment. Entrepreneurial education is therefore essential at all levels of education and in every field, not only in business and/or engineering. The aims of this study are: to assess the entrepreneurial intent of students in the final years of the Primary Education degree in the Basque Country; to analyze the factors that influence and hinder these students’ development of entrepreneurial intent in their faculties; and to identify actions for improvement. An online questionnaire consisting of 31 questions was used. The participating sample consisted of students in the final years of the Primary Education degree in the Basque Country, Spain. A total of 168 subjects responded to the questionnaire. After conducting reliability and validity tests, the data indicated that the average intention to start a business after completing their studies was 3.47/10. The majority focused on taking a civil-service examination for a job, becoming employees and/or continuing their education, as a sign of their vocation for children, lack of training in entrepreneurial skills and their aspiration to have better working conditions, among others. Faculties of education often fail to encourage entrepreneurship among their students, highlighting these the lack of internationalization, absence of information about entrepreneurship public and private programs and infrastructures, and nonparticipation in entrepreneurship extra-curricular programs and research. However, faculties of education excel in active methodologies, social engagement, and the use of educational resources
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