Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The waves of enterprises bankruptcy and the factors that determine them: the case of Latvia and Lithuania
2018
International audience; Bankruptcy of enterprises is macroeconomic issue and a phenomenon of a dynamic and competitive market economy. It results in a lot of negative effects not only for the enterprise and its employees but also for other enterprises and institutions, as well as the state and society. The aim of the article is to carry out the analysis of bankruptcy of Latvian and Lithuanian enterprises. No such study has been carried out so far. Article analyses the dynamics of Latvian and Lithuanian enterprise bankruptcy, which manifest themselves in larger waves in certain periods and the factors that influence them. From 1993-when the bankruptcy of enterprises was started to be officia…
The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia
2018
International audience; The financial statements of a company are used by external users as the main source of information in order to take financially informed decisions. The author of the article has summarized the study on one of the financial statements-a statement of comprehensive income (CI statement) that enables creditors and investors to assess the process of the formation of company's profit and profitability. Purpose: on the basis of the study of the specificity of the preparation of the statement of comprehensive income to analyze and evaluate the influence of CI statement items on the profitability of Latvian companies. In order to achieve the purpose, the author has structured…
Evaluation of accounting regulation evolution in selected countries
2018
International audience; Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentati…
Workplace learning and higher education in Finland: reflections on current practice
2007
PurposeThe purpose of this article is to describe the organization of workplace learning in Finnish polytechnics, the models that have been developed for this purpose, and the challenges presented.Design/methodology/approachFirst, the models for embedding workplace learning in the curriculum are described and analysed. Second, the conflicting factors encountered in building the network of expertise to support students' workplace learning in the cooperation of polytechnics and working life are investigated. Third, suggestions are made regarding some of the questions raised by the introduction of connectivity that might be explored to better understand the similarities and differences between…
Job insecurity among temporary workers: Looking through the gender lens
2014
Based on the gender model and the life context model, the financial and domestic responsibilities and expectations associated with getting a new assignment are tested as potential gender specific moderators of the link between job insecurity and commitment, performance, and depressive moods. In a cross-sectional international questionnaire study of 1981 temporary workers’ three-way interactions between job insecurity, gender, and the moderators were tested. Expectations play a moderating role for women only, intensifying the negative relationship between job insecurity and commitment. Financial responsibility strengthened the negative relationship of job insecurity with commitment, as well…
A interiorização da substituição de um sistema de Contabilidade Gerencial em pequenas empresas
2009
El trabajo se propone analizar el proceso de interiorización del cambio de un sistema contable de gestión (SCG) en las pequeñas empresas (PYME), y examinar cómo las características de este proceso afectan a su institucionalización. Para ello, se ha utilizado la perspectiva de análisis que ofrece la corriente de la Teoría Institucional (TI) en su vertiente denominada Antiguo Institucionalismo Económico (OIE). El objetivo del estudio es identificar los factores de interiorización que influyen en la institucionalización del cambio de un SCG en la PYME. Por ello, se ha llevado a cabo un estudio de caso en una pequeña empresa del sector del mueble en el periodo de abril a junio de 2007. El análi…
The value relevance of earnings, operating cash flow and accruals: A study on UK data
2003
The purpose of the work reported in this paper is to establish the value relevance of earnings, operating cash flows and accruals for UK companies. Innovations in this paper are threefold: the use ...
Transnational textile outsourcing: exceptional or standard
2021
The aim of this investigation is to quantitatively analyse the new methods of production and organisation in the textile business. Free flow of funds together with textile hyper-consumption have led to organisational models based on processes of externalisation, outsourcing, export, internationalisation and so on. Because of the transverse nature of the study subject, as well as the opportunities and asymmetries generated in the textile industry, a Delphi analysis is proposed as a way to analyse this new paradigm. A panel of 55 experts were given multidisciplinary questionnaires and their responses were studied, taking into account the degree of affinity (test) of the statements posed in or…
Forces influencing the speed of internationalisation
2016
Purpose – This study applies Oviatt and McDougall’s (2005) model of forces influencing the speed of internationalisation to small, export oriented enterprises. The purpose of this paper is to explore the significance of the forces enabling, motivating, mediating and moderating internationalisation in small and medium-sized enterprises (SMEs), and the manner in which these forces manifest themselves in the market. Design/methodology/approach – A qualitative research approach utilising eight case studies within Norway and Ireland was adopted in order to facilitate theory building required for this study. Findings – The findings demonstrate that four forces in particular are found to be stron…
Secret versus public reserve price in an “outcry” English procurement auction: Experimental results
2015
Abstract In a set of human experiments, we analyze the impact of the buyer׳s reserve price policy in an online open outcry reverse auction. We measure the impact of revealing or not the reserve price on the buyer׳s expected cost when suppliers may be risk-averse. Results confirm that the optimal public reserve price policy dominates for the buyer when the lowest cost supplier is weakly risk-averse but in contrast with theory, the secret reserve price policy does not dominate when he becomes very risk-averse. Analysis of strategic suppliers׳ bidding behavior shows, in conformity with theory, that they react to the secret reserve price and are more aggressive when they are more risk-averse. T…