Learning and Management Accounting: a behaviorial perspective
In: ESCP-EAP Working Paper 9
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In: ESCP-EAP Working Paper 9
In: ESCP Europe working paper no. 67
McDonald's is often considered the archetype of an American company. The present case study outlines how McDonald's started its business in the United States before expanding abroad. It shows how the company stuck to its core ideas while being responsive to local differences and to changing environmental trends over time. The case study also discusses major challenges that McDonald's faced and how the company reacted to them.
In: ESCP Europe working paper no. 64
Based on a media content analysis of the coverage of the "Minder Initiative" in Switzerland and the discussion related to golden parachutes for senior managers of public corporations in Russia and Germany, we analyse the differences in reactions to and perceptions of the above phenomena in both countries. Our results show that although the public discourse in both countries is mainly fuelled by political parties, the arguments, consequences and measures surrounding these subjects differ substantially. While the narrative in Germany is built around income fairness in general, the discussion in Russia takes on a pathdependent shape around managing state-owned corporations. Given the comparably short history of the transformation of corporate governance institutions in Russia, the social norms in this country have been shaped by socioeconomic changes that have taken place since the mid-1980s.
In: ESCP-EAP Working Paper 37
In: ESCP-EAP Working Paper 25
In: ESCP-EAP Working Paper 38
In: ESCP-EAP Working Paper 18
In: ESCP-EAP Working Paper 14
In: ESCP-EAP Working Paper 39
Background Surgery is the main modality of cure for solid cancers and was prioritised to continue during COVID-19 outbreaks. This study aimed to identify immediate areas for system strengthening by comparing the delivery of elective cancer surgery during the COVID-19 pandemic in periods of lockdown versus light restrictions. Methods This international, prospective, cohort study enrolled 20 006 adult (>= 18 years) patients from 466 hospitals in 61 countries with 15 cancer types, who had a decision for curative surgery during the COVID-19 pandemic and were followed up until the point of surgery or cessation of follow-up (Aug 31, 2020). Average national Oxford COVID-19 Stringency Index scores were calculated to define the government response to COVID-19 for each patient for the period they awaited surgery, and classified into light restrictions (index 60). The primary outcome was the non-operation rate (defined as the proportion of patients who did not undergo planned surgery). Cox proportional-hazards regression models were used to explore the associations between lockdowns and non-operation. Intervals from diagnosis to surgery were compared across COVID-19 government response index groups. This study was registered at ClinicalTrials.gov, NCT04384926. Findings Of eligible patients awaiting surgery, 2003 (10middot0%) of 20 006 did not receive surgery after a median follow-up of 23 weeks (IQR 16-30), all of whom had a COVID-19-related reason given for non-operation. Light restrictions were associated with a 0middot6% non-operation rate (26 of 4521), moderate lockdowns with a 5middot5% rate (201 of 3646; adjusted hazard ratio [HR] 0middot81, 95% CI 0middot77-0middot84; p Funding National Institute for Health Research Global Health Research Unit, Association of Coloproctology of Great Britain and Ireland, Bowel and Cancer Research, Bowel Disease Research Foundation, Association of Upper Gastrointestinal Surgeons, British Association of Surgical Oncology, British Gynaecological Cancer Society, European Society of Coloproctology, Medtronic, Sarcoma UK, The Urology Foundation, Vascular Society for Great Britain and Ireland, and Yorkshire Cancer Research. Copyright (c) 2021 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY-NC-ND 4.0 license. ; Peer reviewed
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