Search results for " enterprise"

DEVELOPMENT TRENDS OF ACCOUNTING REQUIREMENTS OF SMALL AND MEDIUM ENTERPRISES IN THE REPUBLIC OF LATVIA

2010

The significance of small and medium enterprises (SME) including the development of micro enterprises has been emphasized more and more often in the national economic policy of many countries. This issue is also topical in the economy of Latvia, especially in the situation when it is necessary to revive and stimulate the economic activity in the country. Taking into account the measures planned by the European Commission and the amendments to the legislation of the Republic of Latvia and the planned measures regarding the support of SME as well as the differentiation of requirements in the field of accounting depending on the scale of activities the authors analyse the questions which are c…

The Diffusion of the Activity-Based Costing Method: A Comparison between France and China

2011

In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …

Measuring Managers’ Perception of Innovation in the Romanian Hospitality Industry

2013

Abstract In the current economic environment, innovation is a common characteristic of both services and manufacturing enterprises. In the tourism sector innovation has become compulsory in the quest to achieve long term competitiveness. However, innovation is seldom assessed even after being integrated in the daily routine of tourism enterprises. The purpose of this article is to study the degree to which innovation is implemented in the Romanian hospitality industry by analyzing hotel managers’ perception on various types of innovations. The results offer an image on how innovative the hospitality industry is and on how innovation is fostered and achieved.

Competence needs of older worker in small and medium size enterprises

2000

Ethical Behavior and Organizational Innovation: Analysis of Small and Medium-Sized Enterprises in Latvia

2018

Abstract Innovations can provide small and medium-sized enterprises (SMEs) a significant competitive advantage considering the ambiguous business environment. SMEs may face lower capacity and more constrained funding for long-term investments, however, understanding innovation in a broader sense and looking into organizational structures, behaviors and processes, SMEs have an opportunity to become more competitive. This study analyzes the impact of ethical behavior as a part of an organizational culture on organizational innovation performance in SMEs. Six hundred SMEs in Latvia were surveyed to assess whether employees follow the principles of business ethics in their work and what is the …

Entrepreneurial strategies of Etna wine farms

2014

Viticulture, as well as agriculture in general, performs an environmental and landscaping function and it encourages rural development through the creation of income and job opportunities in the areas where wine is produced. The wine sector, in fact, is of great social and economic importance within the Sicilian agriculture and food industry, because of the job opportunities it provides and due to Sicilian pedoclimatic peculiarities, variety of grape wines cultivars and production process. The present study aims at assessing the competitiveness of small and medium-sized enterprises that cultivate wine grapes in the Etna area. In particular, it has been examined a sample of wine farms that p…

Controllo di gestione nelle PMI e consulenti esterni

2019

L'articolo considera, a partire da un'indagine di campo su un campione di professionisti, il loro ruolo, in particolare quello degli esperti contabili e dei dottori commercialisti, nella diffusione degli strumenti e delle metodiche del controllo di gestione nell'ambito delle PMI. Management control in SMEs and external consultants. The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals’ interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective o…

Algorytmy — nowy wymiar nadzoru i kontroli nad świadczącym pracę

2020

Autor wskazuje, że algorytmy stają się kluczową technologią władzy nad świadczącym pracę. Pozwalają na sformatowanie zarówno samych pracowników, jak i wzajemnych oddziaływań między nimi zasadniczo w jednym celu — optymalizacji procesów pracy służących zwiększeniu wydajności. Z tej perspektywy pracownik jest cyfrowym modelem zbudowanym z danych i informacji. Oznacza to, że wszelkie jego ekspresje ujawniane w środowisku pracy będą mogły być mierzalne, i to na rożne sposoby. Algorytmy rzucają również nowe światło na zagadnienie podporządkowania w zatrudnieniu. A wszystko dzięki ,,wtapianiu się” ich w środowisko danych biometrycznych osób świadczących pracę. W pewien sposób przejmują one własno…

From Agile Software Development to Mercury Business

2014

The rapid downfall of the Nokia software ecosystem has radically altered the landscape of software industry in Finland in recent years. There has been a shift from largely corporate driven way of working, which is often dominant in large companies, to more agile practices, and in general software organizations are seeking new, leaner ways of composing, delivering, and using software also inside already established companies. To accelerate this transformation in large scale, a collaborative research program has been created, called Need for Speed (N4S). In this paper, we give an insight to the joint goals and concrete actions of the program and discuss the motivations of individual companies…

Relational tourism: challenges and capabilities

2010

The observed changes in the orientation of tourism demand, both in taste and in the needs and preferences of the tourist consumer, in the last three decades, have brought to the birth of new ways of interpreting the tourism phenomenon; among these we highlight Relational Tourism, a phenomenon that can be perceived as human-scale tourism, clearly based on territorial, cultural and environmental constraints that include travel formats such as rural tourism, cultural tourism, farm tourism, environmental tourism, outdoor activity tourism and many new ways, which have shown an important quantitative growth of Relational Tourism demand in Europe and internationally in the last decades, offering a…