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Management accounting practices in Ireland – the preparers' perspective

REA Auditado

Management accountants were surveyed to ascertain their perceptions regarding the usage of specified management accounting techniques in their companies. Based on a combination of quantitative and qualitative data, findings are presented in relation to ten well established traditional techniques and ten of the more prominent
new techniques selected from a review of current literature. The findings indicate that traditional techniques continue to dominate management accounting systems, with heavy emphasis on financial measures of control and performance evaluation.

Tema: general: 

• Negocios y Economía

Employee needs and expectations in the Irish voluntary sector

REA Auditado

Little research exists on the work needs and expectations of employees in the Irish Voluntary Sector. The paper presents the preliminary findings of the first nation-wide
survey of voluntary organisations, focusing on the psycho-social variables underpinning work. The survey employed the Meaning Of Working (MOW)questionnaire, widely used in European work-values research. Results from the 259
respondent voluntary organisations are compared with a private sector population, and indicate significant differences in employee work values, reward expectations
and job involvement.

Tema: general: 

• Negocios y Economía

Antecedents, characteristics, and consequences associated with the roles of management accountants, and assisting managers in their roles

REA Auditado

The literature on the roles of management accountants (MAs) indicates a poor understanding of these roles. There is limited, and fragmented evidence of the factors shaping these roles, contradictory findings on MAs providing meaningful information, and on adopting the model of the ‗business partner‘. There is a dearth of research on the consequences of these roles. Some of the literature is of a normative, professional bent and lacks theoretical import.

Tema: general: 

• Negocios y Economía

Performance related pay: what makes a successful scheme?

REA Auditado

The complexities surrounding the issue of reward management can be seen as indicative of the contradictions that exist within the discipline labelled human resource management (HRM). For example, Storey's (1992: 27) distinction between 'hard' and 'soft' HRM identifies the need for 'strategic interventions designed to elicit commitment and to develop resourceful humans' ('soft' HRM) and 'strategic interventions designed to achieve full utilisation of labour resources' ('hard' HRM.

Tema: general: 

• Negocios y Economía

The audit expectations gap: the role of auditing education

REA Auditado

There is now considerable evidence of a gap when external auditors’ understanding of their role and duties is compared against the expectations of various user groups
and the general public regarding the process and outcome of the external audit, i.e., an audit expectations gap. Conflicting views have been expressed regarding the role
of auditing education in narrowing this gap.

Tema: general: 

• Negocios y Economía

The print and packaging forum: A report on the print industry’s review of its own performance

REA Auditado

This report is presented to the Print and Packaging Forum in fulfilment of the activities envisaged under Research Agreement signed between the Leadership, Innovation and Knowledge Research Centre DCU and the Irish Printing and Packaging Forum dated 15 July 2010. The remainder of this report sets out our research findings and response to the requirements set out in the Research Agreement. Section 3 sets out our approach and research methodology including limitations on this study and subsequent findings. Section 4 details the research findings.

Tema: general: 

• Negocios y Economía

High Performance Work Systems and Firm Performance: The Moderator Role of Industry and Organizational Characteristics

REA Auditado

This thesis examines the impact of High Performance Works Systems (HPWS) on firm labour productivity and innovation. Considerable studies have proved that investment in HPWS is associated with superior organizational performance (Huselid, 1995; Authur, 1994; Delery and Doty, 1996; Guthrie, 2001). However, there is still no agreement on whether High Performance Work Systems are universally applicable or contingent on certain circumstances.
This thesis contributes to the universal versus contingency debate by testing the moderating effect of contextual factors on these relationships.

Tema: general: 

• Negocios y Economía

In from the margins: development and internationalisation within Irish universities

REA Auditado

Universities in Ireland, as elsewhere, are under severe pressure – indeed in crisis according to some commentators. The nature of this crisis is two-fold. First, increasing enrolment figures coupled with dwindling state support leaves universities facing severe financial challenges. Second, and perhaps more critically, the very idea and fundamental role of the university is being challenged through the shifting nature of knowledge(s) and the changing needs of an increasingly complex global society.

Tema: general: 

• Negocios y Economía

The creation and control of EC industrial policy: lessons from the electronic sector

REA Auditado

This paper begins by undertaking, a theoretical analysis of EC industrial policy. This
will involve selecting definitions and identifying policy instruments, and conclude by
advancing an industrial policy model with which we may better comprehend
contemporary EC industrial policy.
Secondly, it is my aim to explore the relationship which exists between the European
Commission and electronics transnational corporations (TNCS) in the creation and
control of EC industrial policy.

Tema: general: 

• Negocios y Economía

Empirical investigation of nonlinear asset pricing kernel with human capital and housing wealth

REA Auditado

In a traditional framework, asset returns are captured by simple linear asset pricing models. They include Capital Asset Pricing Model (CAPM) and Fama-French threefactor
model. However, the empirical study shows that the asset returns are fat tailed, that cannot be accurately predicted by normal distribution. Kurtosis and skewness should be considered when pricing those non-normal assets. Various literatures can be found focused on this topic. Bansal and Viswanathan (1993) and Chapman (1997) developed nonparametric model.

Tema: general: 

• Negocios y Economía