JEFAS Vol. 21 Nº 40 (2016)
URI permanente para esta colecciónhttps://hdl.handle.net/20.500.12640/4128
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Ítem Solo Metadatos Determining equivalent charges on flow and balance in individual account pension systems(Universidad ESAN. ESAN Ediciones, 2016-06-01) Chávez-Bedoya Mercado, Luis C.In this article, we determine a charge on balance that is equivalent to a certain fixed charge on flow for a particular utility–maximizer affiliate participating in a defined-contribution pension fund under the system of individual accounts. We also prove, under market completeness, that the equivalent charge on balance depends only on the current level of the charge on flow, the length of the accumulation period and the risk free rate of return.Ítem Solo Metadatos Determinants of financial information disclosure: a visualization test by cognitive mapping technique(Universidad ESAN. ESAN Ediciones, 2016-06-01) Nassreddine, GarouiThe purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried outin several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure.Ítem Solo Metadatos Role of tourist destination development in building its brand image: A conceptual model(Universidad ESAN. ESAN Ediciones, 2016-06-01) Manhas, Parikshat S.; Manrai, Lalita A.; Manrai, Ajay K.Tourism is truly an international/global industry. Tourism is vital to the economy of a country and sustainable tourism development requires an understanding of the complex interrelationships and interactions among a multitude of environmental factors and interdisciplinary forces that play a critical role in tourism development. While overall the field of tourism has been abundantly researched there are certain areas where there is a paucity of research namely competition analysis branding and positioning. Our research contributes to this extremely important but relatively less researched subject. Specifically we study the relationship between destination development and its brand image. We develop a conceptual model which identifies various constructs processes and linkages involved in the relationship between destination development and its brand image. We propose that the brand image has three components corresponding to the three stages of consumption/travel namely pre-travel during travel and post-travel. In developing this model we draw upon the interdisciplinary nature of tourism and discuss a variety of influences such as economic social cultural political and psychological factors.Ítem Solo Metadatos Does innovation strategy affect financial, social and environmental performance?(Universidad ESAN. ESAN Ediciones, 2016-06-01) Ezzi, Ferdaws; Jarboui, AnisIn the very study the emphasis lays on the specific problem of analyzing the impact of the innovation strategy (in particular investment in research and development) on the financial social and environmental performance. After discussing this subject theoretically we propose our research hypotheses which in turn will be corroborated by an empirical study of 96 Tunisian companies. Indeed the results are noteworthy and important to the extent that one can say that the innovation strategy has a crucial impact on the performance of the companies.
