WorldCat Identities

Cohen, Sandra

Overview
Works: 21 works in 43 publications in 3 languages and 188 library holdings
Genres: Academic theses  Criticism, interpretation, etc  Juvenile works 
Roles: Editor, Author, Contributor, htt
Publication Timeline
.
Most widely held works by Sandra Cohen
Financial sustainability of public sector entities : the relevance of accounting frameworks by Josette Caruana( )

11 editions published in 2019 in English and held by 137 WorldCat member libraries worldwide

This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities. Josette Caruana is a Lecturer at the Department of Accountancy, University of Malta, Malta. Isabel Brusca is Professor in Accounting at the Department of Accounting and Finance, University of Zaragoza, Spain. Eugenio Caperchione is Professor of Public Sector Accounting at the Department of Economics, Modena and Reggio Emilia University, Italy. Sandra Cohen is Associate Professor of Accounting at the Department of Business Administration, Athens University of Economics and Business, Greece. Francesca Manes Rossi is Associate Professor of Accounting at the Department of Management and Information Systems, Salerno University, Italy
Nourrir mon bébé : purée[s] et repas pour enfants by Sandra Cohen( Book )

5 editions published between 2009 and 2012 in French and held by 19 WorldCat member libraries worldwide

Public sector accounting and auditing in Europe : the challenge of harmonization by Isabel Brusca( Book )

7 editions published in 2015 in English and Spanish and held by 8 WorldCat member libraries worldwide

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS). The accounting systems of all levels of government in Europe have undergone substantial changes during the last 20 years, which have not always been communicated outside country boundaries in a timely manner. This book addresses that shortcoming. With contributions by 25 leading researchers, it discusses in detail the governmental accounting status quo in 14 European countries. The book presents in a concise, thorough and comprehensive way the public sector accounting, budgeting and auditing systems at all levels of government, followed by a comparative analysis of the governmental accounting systems discussed. It also sheds light on the challenges that are likely to be faced by European countries as they move towards adopting the European Public Sector Accounting Standards (EPSAS), and offers a valuable reference resource for academics, researchers, students, auditors, public administrators and policy makers
Purées pour bébés et repas pour enfants : 80 recettes qui combleront votre poupon! by Sandra Cohen( Book )

2 editions published in 2010 in French and held by 4 WorldCat member libraries worldwide

Effect of site-specific de-glycosylation on HIV gp120-specific CD4 T cell responses by Hualin Li( )

1 edition published in 2006 in English and held by 2 WorldCat member libraries worldwide

Effect of HIV on production of anti-viral factors by HIV-specific CD4+ T cells by Catarina Hioe( )

1 edition published in 2006 in English and held by 2 WorldCat member libraries worldwide

Characterization of Antibodies That Inhibit HIV gp120 Antigen Processing and Presentation by Maria Luisa Visciano( )

1 edition published in 2005 in English and held by 2 WorldCat member libraries worldwide

Plurihormonality in pituitary adenomas associated with acromegaly by Fateme Salehi( )

1 edition published in 2006 in English and held by 2 WorldCat member libraries worldwide

LE SYNDROME DE KAWASAKI by Sandra Cohen( Book )

1 edition published in 1999 in French and held by 2 WorldCat member libraries worldwide

Submission or subversion? : Dalĺ and advertising in the America of the 1940s by Sandra Cohen( Book )

2 editions published in 2005 in English and held by 2 WorldCat member libraries worldwide

Small molecule regulation of normal and leukemic stem cells( )

1 edition published in 2015 in English and held by 1 WorldCat member library worldwide

Abstract : Purpose of review: Hematopoietic stem and progenitor cell (HSPC) transplantation is frequently used in the treatment of hematological diseases. The outcome of the procedure is strongly influenced by the quantity of injected cells, especially if low cell numbers are infused as frequently encountered with cord blood transplants. Ex-vivo expansion of cord blood HSPCs would increase cell numbers, thus accelerating engraftment and reducing infectious complications and transplant-related mortality. In addition, expansion would maximize accessibility to better HLA-matched units, further improving patients' outcome. Similarly, in-vitro maintenance or expansion of leukemic stem cells (LSCs) would enable research into the much awaited targeted therapies that spare normal hematopoietic stem cells (HSCs). Here, we review recent findings on small molecules (excluding biologicals) regulating the activity of normal and leukemic stem cells and provide insights into basic science and clinical implications. Recent findings: High-throughput screening of small molecules active on primary hematopoietic cells has led to the identification of two potent series of chemical compounds, best exemplified by StemRegenin1 and UM171, that both expand HSPCs. Current data suggest that the aryl hydrocarbon receptor antagonist StemRegenin1 is most active on primitive normal hematopoietic progenitors and LSCs and that UM171 expands long-term normal HSCs. Summary: Small molecules are clinically useful and powerful tools for expanding HSPCs. They are also of potential value for dissecting the still elusive regulatory networks that govern self-renewal of human HSCs
Highlights of Feb. 1996 - Mar. 1996 television placements( Visual )

1 edition published in 1996 in English and held by 1 WorldCat member library worldwide

Collection of news reports involving NYU Medical Center physicians
Accounting for austerity: the Troika in the Eurozone( )

1 edition published in 2015 in English and held by 1 WorldCat member library worldwide

<Title><x>Abstract</x></title><sec><title>Purpose</title>- The purpose of this paper is to examine the impact of the Eurozone financial crisis by discussing the experiences of Greece, Ireland and Spain. It particularly examines the influence and actions of the Troika in the management of the sovereign debt crisis in the Eurozone.</sec><sec><title>Design/methodology/approach</title>- The primary source of information for this study has been the documents of the Greek, Irish and Spanish Governments (often only available in their native language) and the reports of EU bodies and the IMF, supplemented by media coverage, as deemed appropriate. This has been analysed on a comparative basis to contrast the experiences of these three countries.</sec><sec><title>Findings</title>- This study reveals how the Eurozone crisis has impacted on financially weak countries in this currency union. The fiscal conservatism of the Troika (the IMF, the EU and the European Central Bank) has had profound consequences for these economies, which have experienced dramatic cuts in public services.</sec><sec><title>Research limitations/implications</title>- This study has focused on the experiences of three countries in the Eurozone. There is a case for extending this analysis to other Eurozone countries.</sec><sec><title>Practical implications</title>- There are two approaches to recession - governments can stimulate demand by infrastructure spending or take the financial conservatism route of reducing public expenditure and public sector borrowing. However, the severity of the crisis undermines the first approach and there are uncertain outcomes with the second approach. This paper shows the effects of adopting financial conservatism as a strategy in this crisis.</sec><sec><title>Social implications</title>- The austerity programmes pursued by the governments in this study have led to unemployment, migration of skilled workers, collapse in property markets, failing banks and social unrest.</sec><sec><title>Originality/value</title>- This study takes an accounting perspective on the Eurozone crisis. This offers a distinctive interpretation of events. This study examines the merits of widely used theories in studies of public sector change namely legitimation and resource dependency theory intertwined with power and offers insights into how meaningful they are in explaining the dramatic influence of austerity programmes in the Eurozone.</sec>
The role of the Troika on the Greek central government accounting reforms( )

1 edition published in 2018 in English and held by 1 WorldCat member library worldwide

Abstract : Purpose: The purpose of this paper is to explore the role of the Troika's advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach: The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings: Although both reforms targeted the introduction of best international practices - particularly useful in periods of financial distress and scarce resources - the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications: The study is subject to the limitations of an extreme case study research. Practical implications: This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value: The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity
Financial resilience of Greek local governments by Sandra Cohen( )

1 edition published in 2017 in English and held by 1 WorldCat member library worldwide

The sticky cost phenomenon at the local government level: empirical evidence from Greece( )

1 edition published in 2017 in English and held by 1 WorldCat member library worldwide

Abstract : Purpose: The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or anti-stickiness behaviour after increases or decreases in the stream of their revenues. Design/methodology/approach: The Anderson et al. 's (2003) approach is adapted to the public sector environment by using types of expenses and revenues typical to the local government setting. The data sample consists of 1, 852 observations of Greek municipalities for the period 2002-2008. Findings: The empirical evidence suggests that local government managers adjust resources related to administrative services faster when revenues decrease than when they rise (anti-stickiness cost behaviour). On the contrary, they adjust costs of service provision which are associated with core activities asymmetrically; more quickly for upward than for downward activity changes (cost stickiness behaviour). Research limitations/implications: While prior studies examine the sticky cost phenomenon in the private sector, this study explores this phenomenon in the public sector through a data sample of municipalities. Local governments constitute an appealing and unique setting for the examination of asymmetric cost behaviour due to the existence of a strong political influence, which appears to affect rational economic decision making, and their non-profit character, which prevents them from acting in a business-like manner. Practical implications: Understanding how cost stickiness works inside local understanding how cost stickiness works inside local governments, could lead to an understanding of its implications in periods of cutback measures. Decreases in municipalities' subsidies and grants as a result of cutbacks in central government expenditures should not be expected to automatically result in symmetric savings in expenditures as corresponding increases in expenditures when revenues used to grow. At the same time, it might be difficult to achieve balanced budgets in municipalities when there is a considerable decrease in revenues, without having to make considerable adjustments to the input values, the output and the mix of services offered by them. Originality/value: This study contributes to the accounting literature by expanding the understanding of how deliberate decisions influence the asymmetric cost behaviour in local governments, to different cost categories (administrative expenses and cost of service provision) and different revenue categories (grants, tax revenues and revenues from sales of goods and services)
Intellectual capital, strategy and financial crisis from a SMEs perspective( )

1 edition published in 2014 in English and held by 1 WorldCat member library worldwide

<Title><x>Abstract</x></title><sec><title>Purpose</title>- The purpose of this paper is to investigate the relationship of intellectual capital (IC) with the strategy of small-medium enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis.</sec><sec><title>Design/methodology/approach</title>- The analysis is informed by the responses of 162 Greek SMEs on a structured questionnaire. Greek SMEs constitute an appropriate research setting since they operate within an environment of economic recession, financial turbulence and operational uncertainty.</sec><sec><title>Findings</title>- Initial analysis indicates that SMEs' strategic position seems to affect the composition of their IC portfolio, especially when a SME is strategically classified as Analytic according to Miles and Snow's (1978) typology. Moreover, Greek SMEs do not seem to follow the suggested by literature executive decisions for the strategic management of their IC portfolio. They apply on their IC components strategies that could be classified as "Act" or "Analyse" under Wissenzbilanz's typology (Bornemann and Alwert, 2007) regardless of the prospects for improvement expected for these IC components. Therefore, while SMEs seem to care about their IC, they do not manage it in a coherent and strategically beneficial way.</sec><sec><title>Research limitations/implications</title>- The study applies a novel methodology. By properly adapting the Wissenzbilanz's typology for IC executive decisions, it provides a research approach for collecting cross sectional firm data for IC executive decisions. A possible limitation but also an area for future research is to examine the implications of the relations between SMEs' strategy and IC portfolio on SMEs' financial performance.</sec><sec><title>Practical implications</title>- The practical implications of this study are twofold. First, managers should take into consideration that IC seems to be a strategic enabler even in periods of financial crisis and, thus, decisions regarding IC investments should not be abandoned. Second, SMEs tend to follow different than the recommended by literature executive decisions for the components of their IC portfolio. This might reduce the potential returns on IC investment. Therefore randomly investing in IC will not result in the expected benefits.</sec><sec><title>Originality/value</title>- The contribution of this study is that explores the relations of SMEs' executive decisions in relation to the strategic management of their IC components as well as the influence that the strategic position of SMEs exerts on the composition of their IC portfolio during a financial crisis.</sec>
Mourning the Temple's destruction : the laws of Tisha B'av and the other public fasts in the Arba'ah Turim and the Bet Yosef by Sandra Cohen( Book )

1 edition published in 1995 in English and held by 1 WorldCat member library worldwide

Solve to save the statue by Sandra Cohen( Book )

1 edition published in 1985 in English and held by 0 WorldCat member libraries worldwide

52 problems for children levels K-4 centered around the theme of the Statue of Liberty and the renovation for its 100th anniversary in 1986. Answers to problems are included at end of volume. Encourages children to save money and contribute to the restoration project
La notification des informations sur la performance dans le secteur public : la morale à l'origine de l'(absence d') application de la budgétisation par programmes en Grèce by Sandra Cohen( )

1 edition published in 2014 in French and held by 0 WorldCat member libraries worldwide

" ... Dans le présent article, nous examinons l'introduction et l'abandon soudain de la budgétisation par programmes en Grèce. L'analyse a été réalisée à travers le prisme de la théorie néo-institutionnelle, de la théorie du changement organisationnel et du modèle de la dépendance à l'égard des ressources. Le cadre mis au point s'appuie sur des données d'archive et sur les opinions des responsables associés au programme ainsi que des politiciens. Les observations indiquent que les pressions institutionnelles découlant de la dépendance du pays à l'égard des ressources ont entraîné une redéfinition des priorités concernant les actions et, dès lors, l'abandon du projet de budgétisation par programmes. De plus, l'analyse révèle que la culture présente au sein d'un gouvernement central bureaucratique, à l'origine d'une résistance au changement et d'une mauvaise diffusion de la nouvelle philosophie comptable, aurait nui à l'efficacité du nouveau système, même si le projet n'avait pas été abandonné."--Editeur
 
moreShow More Titles
fewerShow Fewer Titles
Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.63 (from 0.35 for Highlights ... to 1.00 for Solve to s ...)

Financial sustainability of public sector entities : the relevance of accounting frameworks
Covers
Public sector accounting and auditing in Europe : the challenge of harmonization
Languages