Search results for "ACCOUNTING"

A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization

2019

The information prepared in accordance with the national accounts and public finance statistics criteria plays a decisive role in evaluating and comparing the financial sustainability of governments in the European Union (EU). As national accounts are prepared on the basis of information generated by governmental reporting systems, the elaboration of the information requires adjustments due to the lack of comparability of accounting systems. The chapter contains an analysis of the main differences between the two systems and the adjustments required, as well as their importance for EU countries. It includes a study of the level of correlation between the size of the adjustments and the acco…

Green energy products in the United Kingdom, Germany and Finland

2014

In liberalized electricity markets, suppliers are offering several kinds of voluntary green electricity products marketed as environmentally friendly. This paper focuses on the development of these voluntary markets at household level in the UK, Germany and Finland. Since there are already existing renewable energy policies regulating and encouraging the use of renewable energy, it is important to consider whether voluntary products offer real additional benefits above these policies. Problems such as double counting or re-marketing hydropower produced in existing plants are identified. According to our study, the demand varies between countries: in Germany the number of green electricity c…

Learning to Contradict and Standing Up for the Company: An Exploration of the Relationship Between Organizational Dissent, Organizational Assimilatio…

2016

This study explored relationships between organizational assimilation, organizational reputation, and organizational dissent. Survey data collection using standard instruments was conducted with a ...

The need for standards in students’ grading

2009

Motivational Differences? Comparing Private, Public and Hybrid Organizations

2021

AbstractWhile studies of motivational differences between managers in private and public organizations proliferate, few have compared managers’ motivation in hybrid organizations to the motivation of managers in private and public organizations. This lack of studies is surprising, as corporatization has been an important trend in the public sector over the last decades. Using a large survey covering almost 3000 managers from a representative sample of organizations in Norway, this study fills this hole by comparing how managers in hybrid organizations differ on extrinsic, intrinsic and prosocial motivation from their counterparts in public and private organizations.

Before and after: employees' views on corporate social responsibility: energy‐sector stakeholders in Nordic post‐merger integration

2009

PurposeThe aim of this paper is to describe and qualitatively explain certain observations concerning corporate social responsibility from the personnel standpoint with special reference to various stakeholders.Design/methodology/approachThe observations were made in connection with earlier studies on organizational change. The paper draws on stakeholder thinking and offers a view regarding the way employees perceive business issues concerning CSR in relation to corporate stakeholder groups. Should a business give priority to the interests of its owners or take all stakeholder groups equally into account? How do employees see their own relations with other stakeholder groups, and do their v…

Evaluation of Banking Digitization Policy of Romanian Commercial Banks

2018

Nowadays, even in Romania, we faced with process of digitalization of financial system, especially of banking system. Natural person—banks relationships are more and more distant as location, but more and faster as financial transaction results, because of banking digitalization process based on performance of internet era. The paper’s aims are to answer to questions like: Are Romanian past, actual and future generations prepared to be fully integrated in banking digitalization process? Do Romanian natural person understands the usefulness and benefits of digital banking services/? Or, how benefits of Romanian commercial banks are changing? The methodological support includes analyzing empi…

Public versus private broadcasters’ management

2014

Purpose – The purpose of this paper is to prove the existence of significant differences between private and public corporate credibility antecedents and effects. Design/methodology/approach – Totally, 816 Spanish viewers’ valuations were obtained (408 for the public television network and 408 for four private first generation broadcasters). Results show that some corporate reputation antecedents (perceived quality) and effects (attitudes) are stronger when private broadcasters are considered. Findings – Result show that proposed credibility reputation antecedents and effects are significant and that some differences between private and public entities really do exist. Research limitations…

Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto.

2020

This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies obse…

Investor Protection in Times of Crisis of Financial Institutions in Spain in Light of EU Regulations

2016

The objective of this paper is to explore selected strategies of countering the financial crisis in Spain, with a special focus on the issue of investor protection. I will attempt to highlight good solutions and the most significant mistakes made in the struggle to tackle the crisis, based on comments provided by experts in the field - both scholars and practitioners. Owing to the great complexity of the subject, in this work I focus on aspects connected with the restructuring of Spanish banking institutions and with the deposit guarantee system, and I discuss the efforts to overcome the financial crisis in Spain within the context of new challenges to public law (especially in light of the…