Search results for " expense"
showing 10 items of 20 documents
Art. 40
2022
This comment deals with Art. 40 of Regulation (EU) 2015/848 and, more specifically, with the advance payment of costs and expenses that are necessary to open secondary proceedings.
Measuring Firm Performance: Testing a Proposed Model
2018
Abstract Firm performance is a very complex and exhaustive concept. It can be related to many factors: starting with variables from balance sheet, income statement or cash-flow statement, continuing with research and development expenses or IT competences, and last but not least with intangible assets like human capital, goodwill, or brand value. The purpose of the present paper is to develop and test a model in order to measure firm performance by considering US companies that are ranked into the Global Fortune 500. In this study we used control variables (assets growth rate, net income growth rate and revenue growth rate) and depended variables – return on assets (ROA), debt to equity, re…
An Innovative Pricing Method for Telecommunication Services Pricing through American Options
2009
With the evolution of telecommunication networks and of their services the role of service provider is changed, so nowadays there is a coexistence of Network Operators and Virtual Operators. The difference between these players is not in the way they offer a service but primarily in their economic objectives and risk attitudes. Essentially, Network Operators own their infrastructures and typically have to sustain both fixed costs (CAPEX) and recurrent costs (OPEX), while Virtual Operators may have a simpler cost structure, mainly consisting of OPEX for the hire of network resources. Since these two operators can provide the same service in two different markets, their objectives differ subs…
American Options Based Service Pricing For Virtual Operators
2008
In the recent years, the role of service provider has split into two broad categories: Network Operators, offering services over their networks, and Virtual Operators, providing services over leased resources. What differentiates these players is to a minor extent a matter of enhanced service offer, and primarily a matter of economic objectives and risk attitudes. Essentially, Network Operators own their infrastructures and typically have to sustain both fixed costs (CAPEX) and recurrent costs (OPEX), while Virtual Operators may have a simpler cost structure, mainly consisting of OPEX for hiring the network. Correspondingly, the objectives of these players may differ profoundly: on one hand…
The great waves of accounting thought: an attempt of comparison between English and Italian literature
2020
The following speech has been pronounced at the XV Biennale of the Italian Society for Accounting History on October, 23rd, 2020, as the Introductory intervention of the Congress. The Author was Chairman of the Organizational Committee of the Congress and member of the Scientific Committee. It has the tentative status of scientific paper in order to be improved for a further process of publishing. It concerned the discerning of a number of parallel waves between English and Italian Accounting literature, since the early beginnings and until the advent of the Globalization Era, when standardization has made relatively unrelevant the specific contributions of single national streams of though…
Understanding short- and long-term implications of “myopic” fleet maintenance policies: a system dynamics application to a city bus company
2010
Financial losses recorded in city bus companies often force managers to implement restructuring strategies aimed at improving business results. However, such decisions may not produce the expected consequences for a number of reasons. Both the internal and external environment in which such companies operate can make the design and implementation of long-term sustainable policies quite difficult. In fact, the result may be that decision makers introduce "effective" policies in a company subsystem, while ignoring the medium- and long-term implications of such decisions in the performance of the whole company. With the aim to detect the main causes underlying "myopic" fleet maintenance polici…
"Sądowa egzekucja" kontaktów z dzieckiem
2019
Różnice kursowe w podatkach dochodowych w działalności przedsiębiorców
2015
The challenges brought by the Euro
2013
Due to the crises we all go through, crises which was felt simultaneously in all the States of The European Union, the globalization being even more present, a possible improvement of the economy could not be but a unitary solution, as well as the adoption of the Euro as a unique currency. Though, the solution is to create a Fiscal Union within the member states, taking into account the economical characteristics of each country, in general and according to their resources and expenses available on every economical branch. The purpose of this article is to analyse the issues concerned with the Fiscal Union for the Euro zone.
La organización del trabajo por proyectos: La fábrica de la precariedad laboral
2019
The project-based organization, considered as a radical reorganization of work around one or more simultaneous projects, is nowadays widespread in large companies and public administrations. According to the managerial way of thinking, this system would be virtuous: by giving more autonomy to the employees in the act of production and by developing their skills through mobility and interdisciplinarity of work teams, it would be able to arouse their full commitment. This study confirms in some way how this opinion has been imposed, but at the expense of precarious working conditions, increasing the dedication of employees and silencing any form of criticism. The research is based on a review…