Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Recognizing definitive stakeholders in corporate environmental management
2010
PurposeThe purpose of this paper is to present four examples of stakeholder relationships related to issues of corporate environmental management (CEM) and analyze them based on the model of Mitchell et al. (1997).Design/methodology/approachSecondary data are used in the case studies.FindingsThe four cases presented show that basically any stakeholder can become definitive over time in the complex network of stakeholders with mutual relationships. The definitive stakeholders in CEM are no longer merely the NGOs and policymakers but now include many diverse groups such as customers, locals and suppliers.Research limitations/implicationsThese case studies cannot be generalized, but they could…
The Stock Market Reaction to the Enron-Andersen Affair in Spain
2006
2Universidad Jaume I de Castellon This paper investigates whether listed Spanish companies audited by Andersen have suffered any negative economic impact due to the scandal surrounding Andersen’s work in Enron Corporation. To that end, we have measured the economic consequences, if any, of Andersen’s loss of reputation by examining the reaction in terms of movements in the stock prices of its client companies using an event study methodology. We have analysed abnormal returns on the stock prices of all firms listed in the Spanish Interconnected Market around two event dates: the date of Andersen’s public admission that it had destroyed significant financial documents related to Enron Corp. …
SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION
2013
This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian co…
Organisational culture: pursuing a theoretical foundation within the Finnish public oral health-care context.
2004
At the moment, Finnish oral health care is undergoing many changes. Little attention has been paid to issues of organisational culture and communication in Finnish oral health care. Yet the question of culture is of primary importance for changes in an organisation and for planning and reconstructing the rational functioning of an organisation. The purpose of this paper is to examine Finnish public oral health care within a theoretical framework of organisational culture and to identify the various cultural traits that appear to characterise Finnish oral health care. Using a cultural point of view, we develop an orientation for understanding more profoundly and specifically the processes co…
Compliance and non-compliance with a superordinate directive document
2012
Published version of an article in the journal: Public Organization Review. Also available from the publisher at: http://dx.doi.org/10.1007/s11115-012-0206-7 We report a study of how a Norwegian regional health care agency directive document was complied with at the subordinate hospital level. We found tight coupling for the activity and budget requirements and loose coupling and decoupling for the other requirements in the document. Furthermore, rather than pursuing their own self- and group interests the hospital actors held an overall effectiveness logic.
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 Valencia Port Authority (VPA): environmental information in the annual report
2012
In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic impact. In this context, it is important to know how it disclosure environmental information in the annual reports. The case of study shows the disclosure information characteristics of Valencia Port Authority (VPA) and the relationships with the environment. The results concluded that VPA has adapted its information not only the standards but as a mean of legitimation.
Sources of life satisfaction judgments in Latvia
2010
AbstractResearch indicates that life satisfaction judgments may be influenced by many different factors, but there is no clear evidence how these judgments are constructed. The purpose of this study was to examine sources of life satisfaction judgments in Latvia. Respondents (N=605) aged 18 - 70 completed self report measures of life satisfaction (SWLS), satisfaction with life domains, stressful life events, positive and negative affects (PANAS). Regression analysis shows that model including satisfaction with different life domains, positive and negative affects and number of stressful life events measures explains 53% of the variance in the overall life satisfaction. Immediately after com…
Limited liability companies in Poland
2020
This study discusses the construction of a limited liability company (LLC) under Polish law. Due to the short length of the article and the large scale of the issue, this study is limited to the presentation of basic concepts. The construction of an LLC under Polish law is flexible and has been modernised, as a result of a number of amendments, including a fast registration path.
Maximum Displacement Variability of Stochastic Structures Subject to Deterministic Earthquake Loading
1998
The variability of the maximum response displacement of random frame structures under deterministic earthquake loading are examined in this paper using stochastic finite element techniques. The elastic modulus and the mass density are assumed to be described by cross-correlated stochastic fields. Specifically, a variability response function formulation is used for this problem, which allows for calculation of spectral-distribution-free upper bounds of the maximum displacement variance. Further, under the assumption of prespecified correlation functions describing the spatial variation of the material properties, variability response functions are used to calculate the corresponding maximum…