Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Assessing the effect of information on the reservation price for Champagne: what are consumers actually paying for?
2018
AbstractTwo series of Vickrey auctions have been performed to assess the effect of packaging information (bottle and label) on the reservation prices of ordinary consumers for five brut non-vintage Champagnes. As in other studies on wine tasting, packaging information is found to explain much more of the variation in willingness to pay than sensory information. Participants are unable, or unwilling, to put different values on the Champagnes after blind tasting, but significant differences in reservation prices appear when labels are disclosed. Detailed analysis of choices reveals a large heterogeneity in individual behaviors and valuations of the Champagnes included in this study. (JEL Clas…
The Role of Charisma in Accounting Change
2016
According to Max Weber charisma will be applied to a certain quality of individual of which he is considered extraordinary and treated as endowed with supernatural, superhuman or at least specifically exceptional powers or qualities (Weber, 1978). In this paper we focus on the charisma of Prof. Martti Saario, and what role his charisma played in the accounting change in Finland in the middle of twentieth century. Our aim is to demonstrate that his exceptional personality with charisma succeeded in communicating a meaningful and appealing message to his students and other followers. The intended contribution of this article is to enlarge our understanding of accounting change in a national c…
SIA "CUBE Aģentūra" grāmatvedības politikas pilnveidošana
2019
“SIA “CUBE Aģentūra” grāmatvedības politikas pilnveidošana”. Diplomdarba mērķis ir, izpētīt spēkā esošos Latvijas Republikas normatīvos aktus, kuri regulē grāmatvedības uzskaiti, un salīdzināt ar grāmatvedības politiku saistīto literatūru. Veicot uzņēmuma SIA “CUBE Aģentūra” faktiskās situācijas analīzi, konstatēt tā grāmatvedības politikas trūkumus un nepilnības un izstrādāt ieteikumus tās pilnveidošanai. Darbs sastāv no trim nodaļām: pirmajā nodaļā tiks raksturotas grāmatvedības kārtošanas LR normatīvo aktu prasības, elementi, vispārpieņemtie principi. Otrajā nodaļā sniegta vispārēja informācija par uzņēmuma saimniecisko darbību, trešajā nodaļā tiks analizēta pašreizējā uzņēmuma grāmatved…
Strategizing innovative and sustainable projects: the role of accounting practices
2023
This paper aims to explore how accounting is implicated in strategizing innovative and sustainable projects which imply spatial reconfigurations. By combining organization and accounting studies on the interconnections between space, accounting, and strategizing, as well as drawing upon Lefebvre’s (1991) conception of space, we interpret the case of a knowledgeintensive organization. Our insights show that managers strategize spatial projects imbued with strategy ideas of open and social innovation for sustainability through three main accounting practices (i.e. “trusting numbers to objectify space”, “narrating numbers to remember the spark”, and “visualizing numbers to bridge to the future…
Economic Value Added (EVA), Agency Costs and Firm Performance : Theoretical Insights through the Value Based Management (VBM) Framework
2015
Consequences of Discontinuing Knowledge Work Automation – Surfacing of Deskilling Effects and Methods of Recovery
2018
IS automation pervades business processes today. Thus, concerns have been raised about automation’s potential deskilling effects on knowledge workers. We conduct a revelatory case study about an IT service firm where a managerial decision was taken to discontinue a fixed assets management (FAM) software that provided seemingly effective automation of fixed assets accounting and reporting. We study how automation can result in latent deskilling that later becomes apparent when the system gets discontinued, causing disruptions in employees’ daily work and organizational processes. We also investigate how the employees and the company recover from this disruption by leveraging various coping s…
OUTSOURCING ACCOUTING – BENEFITS AND LIMITS IN THE CURRENT ECONOMIC ENVIRONMENT IN ROMANIA
2013
Economic environment today can be characterized as unstable and unpredictable result of globalization and the financial crisis. In such a business environment any entity is threatened and face significant challenges due to resource constraints. One way to address current challenges is to outsource accounting work. The aim of the paper is to underline (based on literature review) the benefits and limits of outsourcing accounting in the current economic environment in Romania.
GRĀMATVEDĪBAS ORGANIZĀCIJAS DOKUMENTU IZSTRĀDE UN NOVĒRTĒJUMS SIA „KG LATVIJA”
2016
Darbā pētīti SIA „KG Latvija” grāmatvedības organizācijas dokumenti un to atbilstība LR normatīvajos aktos noteiktajām prasībām. Kā pētāmo problēmu, autore izvirzījusi uzņēmuma dokumentu izstrādes kļūdas un neatbilstības normatīvajiem aktiem. Darba mērķis: Balstoties uz noteiktajām prasībām LR normatīvajos aktos, novērtēt SIA „KG Latvija” izstrādātos grāmatvedības organizācijas dokumentus un sniegt priekšlikumus to pilnveidošanai. Pētījuma rezultātā tika secināts, ka SIA “KG Latvija” grāmatvedības organizācijas dokumenti neatbilst normatīvo aktu prasībām, tāpēc autore sniedz priekšlikumus turpmākai SIA “KG Latvija” grāmatvedības organizācijas dokumentu atbilstošai izstrādei.
Evaluation of balance and fall risk in geriatric ward patients.
2021
Background. The physical changes inherent to aging can reduce autonomy and functional independence, which may directly or indirectly lead to falls. Aim of the study. The aim of this study was to assess the risk of falls in patients over 75 years of age. Materials and methods. Fifty elderly patients were examined. The subjects were divided into the three age groups: 75–79, 80–84 and 85–90 years old. The Berg Balance Scale was used to assess the risk of falls related to the balance skills. Results. The average Berg Balance Scale score in the 75–79 age group was 37.6 points; for 80–84, 33.53 points; and for 85–90, 27.81 points. The difference between the youngest and oldest age group was stati…
Forecasting Passenger Traffic for a Regional Airport
2019
Abstract The purpose of the present research is estimating the potential traffic for SIA (Sibiu International Airport, SBZ) for the year 2017. Predicting as accurate as possible the passenger traffic for a certain airport is an aspect of major importance for both the airport management and the airline companies. The theoretical quality of the forecasting models for air traffic of passengers is fundamental for obtaining the most accurate predictions. In this regard, a two-step process was used in developing the traffic forecasting model: (1) Identifying the proper regression model for traffic estimation based on the number of aircraft departures, and (2) Forecasting the number of aircraft de…