Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Linking content and technology: on the geography of innovation networks in the Bergen media cluster
2017
This paper deals with the geography of innovation networks and analyses combinatorial knowledge dynamics from a single cluster perspective. Addressing firms in the media cluster in Bergen, Norway, we examine how and from where companies acquire and combine different types of knowledge for their innovation activities. The empirical analysis, which is based on structured interviews with 22 media companies, identifies two main types of cluster firms: media content providers that rely heavily on symbolic knowledge and media technology providers that draw mostly on synthetic knowledge. Even though they draw on different knowledge bases, the two types of firms are strongly interlinked in their in…
Untangling knowledge fields and knowledge dynamics within the decision-making process
2020
PurposeThe purpose of this paper is to analyse the influences of different types of knowledge and their inherent dynamics on the effectiveness of the decision-making (DM) process. Knowledge dynamics (KD) is envisioned through the lens of the knowledge fields theory while effective DM process is objectivised via organisational appreciation and reward, higher business performance, sustainable partnerships and managerial satisfaction with previous achievements.Design/methodology/approachA questionnaire-based survey was conducted with 275 middle managers from companies operating in the business consulting field. The conceptual and structural model was tested using the partial least squares stru…
Design management capability and product innovation in SMEs
2013
[Purpose]: The aim of this paper is to present design management as a dynamic capability and to analyze its mediating role between organizational learning capability and product innovation performance in small and medium enterprises (SMEs). [Design/methodology/approach]: Structural equation modeling is used to test the research hypotheses based on data from the Italian and Spanish ceramic tile industries. The data are derived from the responses of 182 companies (50 percent of the target population) to a questionnaire addressed to Product Development Managers and Human Resource Managers. [Findings]: The results suggest that organizational learning capability enhances product innovation throu…
Comparison of different sorbents for on-line liquid-solid extraction followed by high-performance liquid chromatographic determination of nitrogen-co…
1998
Abstract LiChrolut EN [poly(styrene-divinylbenzene), PSDVB], Carbograph (graphitized carbon black, GCB), Isolute CN (cyanopropylsilica), Isolute C 2 (ethylsilica), and LiChrospher RP18 (octadecylsilica) were studied for on-line solid-phase extraction of twelve nitrogen containing pesticides from water. Determination (UV 210 nm) was performed with a Spherisorb C 8 analytical column and an acetonitrile-water gradient. The mean recoveries from 50 ml ranged from 83% for RP18 to 44% for GCB, and decreased in the following order: RP18, CN, LiChrolut EN, C 2 , and GCB. GCB showed poor recoveries due to incomplete desorption with the acetonitrile-water gradient used, and memory effects were detecte…
Durable Rural Development Through the 2014 - 2020 National Rural Development Program
2018
Abstract Rural Development Policy is a priority for the E.U., as half of the Union’s population lives in rural areas. This policy is focused on society’s durable development, under all its aspects: economic, social, cultural, and so on. The challenges which rural areas of member states face must be addressed, while at the same time applying European norms and standards for rural development. After Romania became a part of the E.U., rural areas here were supported through several national rural development programs, so as to create a durable and sustainable rural economy. Major changes are required to achieve this kind of development, such as replacing old agricultural structures, modernizin…
Factores determinantes de la intención de cambio estratégico: el papel de los equipos directivos
2010
ResumenLa capacidad de una empresa para adaptarse y responder a las oportunidades y presiones del entorno es uno de los aspectos más importantes en la búsqueda de la competitividad y de la supervivencia. Este trabajo pretende mejorar la comprensión de los factores que influyen en la intención de impulsar cambios en el contenido de la estrategia, analizando los factores motivadores y de resistencia tradicionalmente considerados, así como el papel facilitador de las características de los equipos directivos. Nuestros resultados resaltan que la heterogeneidad de los equipos directivos facilita la predisposición a impulsar cambios en las estrategias competitivas y corporativas, y que los cambio…
Responsabilità degli organi di amministrazione e controllo di società a partecipazione pubblica (anche in house) e riparto di giurisdizione
2019
Le disposizioni in tema di responsabilità degli organi di amministrazione e controllo di società a partecipazione pubblica e di giurisdizione applicabile, contenute nell’art. 12, d.lgs. 19 agosto 2016, n. 175, T.U. in materia di società a partecipazione pubblica, e l’espressa previsione all’art. 14 del citato T.U. della fallibilità di tali società hanno dato luogo al moltiplicarsi di azioni civili di responsabilità proposte dalla curatela del fallimento di società a partecipazione pubblica. Nel seno di simili azioni, esperite anche ex art. 2497 c.c. nei confronti dell’ente pubblico socio, la Cassazione si è da ultimo orientata, con le ordinanze a sez. un. del 13 settembre 2018, n. 22406, e …
Economic income, historical costing income and conservatism
2020
The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ ( Accounting, Economics and Law: A Convivium, 2019. 9. issue) , founded on Braun’s study (2016) about The Ecological Rationality of Historical Costs and Conservatism. Moving from the IASB Conceptual Framework (2013) it stresses the renewed interest in income concept. The economic financial crisis of 2008-9 stimulated discussions between the traditional ‘received view’ of ‘cost-revenue approach’ (historical cost accounting) and ‘balance-sheet approach’ (‘current values’ and ‘present values’, that is ‘economic values’). Revaluations of assets, liabilities and owners’ equities are …
Text and Discourse Analysis in Financial Communication
2015
International audience