Search results for " Account"
showing 10 items of 1296 documents
Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
2000
While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?
Innovative Teaching Strategies in Accounting
2018
Accounting in higher education is a practical subject and teaching financial accounting has nowadays become a challenge. Professional organizations and corporate employers prefer to hire students with critical thinking skills, communication skills, technical skills, and analytical skills. Accounting students often have a negative attitude towards the subject and struggle to understand core concepts of accounting standards. Finding and using new and innovative methods of teaching accounting is a crucial skill for teachers. Certain methods and approaches can truly enhance the learning process, and done right, applying innovative learning and attention-management techniques to classes is a win…
Management Accounting Chapter 5 Slides
2019
Gestión de contabilidad: sistema de coste laboral Management Accounting: Job costing system
Análisis de los factores determinantes de la lealtad hacia los servicios bancarios online
2011
ResumenEl rápido crecimiento de la banca online refleja las ventajas que ésta ofrece respecto a las sucursales convencionales. No obstante, son muchos los consumidores que todavía utilizan los servicios bancarios online de forma esporádica, fundamentalmente para la comprobación de saldos, evitando realizar transacciones con un mayor nivel de riesgo. El objetivo de este estudio es analizar los factores determinantes de la lealtad hacia los servicios bancarios online, a través de un modelo integrador de la influencia del riesgo percibido y la confianza en las webs bancarias con el marco conceptual de la Teoría del Comportamiento Planificado (TCP). La configuración del riesgo percibido se ha p…
Sul rilievo costituzionale della responsabilità dirigenziale nell’attuale sistema dei rapporti tra politica e amministrazione
2019
L'articolo intende mettere in luce gli elementi caratterizzanti ed innovativi della responsabilità per risultati dei dirigenti pubblici italiani ed il ruolo di garanzia costituzionale che questa nuova forma di responsabilità può assolvere nell'attuale assetto dei rapporti tra politica e amministrazione. This paper argues for the Constitutional Importance of Accountability for Performance of Public Management in the Italian Legal System.
The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments
2017
ABSTRACT This paper examines how auditors' judgments about accounting policies may differ when experiencing different levels of affinity for client management and facing different levels of pressure from client management. The theory of motivated reasoning is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure suggest lower adjustments to clients' aggressive accounting, consistent with motivated reasoning's goal-related predictions. But our stud…
Competitiveness of short sea shipping: the case of olive oil industry
2016
Purpose – The purpose of this paper is to analyse the economic benefits of short sea shipping (SSS) in the shape of Motorways of the Sea (MoS) compared to road transport. The study cover a gap in agro-food economics and analyses the economic benefits of sea transport mode compared to road transport in the food trade between Spain and Italy for a specific product: olive oils. Design/methodology/approach – Three different transportation scenarios are considered (road only, road combined with accompanied SSS and road combined with unaccompanied SSS) linking the main olive oil production and consumption areas in Spain and Italy. In each scenario the cost per unit shipped have been calculated. …
Particularities of the European Consumer’s Behavior in Online Environments
2016
Abstract Although it is no longer a novelty that the Internet has now become “fashionable”, being a means of informing, socializing and trading, which is being increasingly used by the general public, it is now imperative to study the implications of its use both on the consumer, including all the roles that it can take (initiating, financing, influencing, decision making, actual consumption of goods and services) and on the marketer, who is forced to consider the Internet as a marketing tool that can be used as a lever to generate positive reactions from the consumers. Against this background, the orientation of the individuals towards the online environment, defined by specialized literat…
Viable Systems Approach and Consumer Culture Theory: A Conceptual Framework
2013
The aim of this study is to depict the relational dynamics between the firm/ brand and the individual/consumer or communities of consumers. To this aim we propose a conceptual framework, integrating the viable systems approach (VSA) with consumer culture theory (CCT), which considers the individual as an active co-maker of the product/brand (‘prosumer’). The VSA view of the firm overcomes the limitations of CCT research, which is mainly focused on the individual, giving little consideration to the other actors in the context. Among the different approaches under the umbrella of viable systems we chose the VSA because of its emphasis on the analysis of the systemic external relations with th…
Application of the Structural Decomposition Analysis to assess the indirect energy consumption and air emission changes related to Italian households…
2012
Abstract The design of sustainable production and consumption strategies and the assessment of implemented actions require to identify the driving forces that influence the trend of energy consumption and environmental impacts. For this purpose, the Structural Decomposition Analysis (SDA) was developed as a suitable methodology to analyse the driving forces of the changes in economic, energy and environmental indicators. The paper presents one of the first Italian studies that apply an energy and environmental extended input–output model, opportunely shaped to the examined context, combined with SDA. In detail, it aims at: (1) investigating the energy use and the air emissions arisen from t…