Search results for "Enterprise"
showing 10 items of 422 documents
Aligning networks: implementing an enterprise-wide information system into an evolving organization
2002
presentazione convegno "ripensare la specialità dell'impresa agricola"
2019
The conference presentation report – held in Palermo on 10th May 2019 – whose title is “Rethinking the specialty of the agricultural enterprise” aims to highlight the flaws of the current civil law system that continues to set itself the objective to distinguish agricultural businesses and commercial enterprises, although the reasons that justified the distinction as being traceable in the Report on the Civil Code have since then disappeared. The proposal put forward by the organizer of the Conference to the speakers is to try to “rethink” the specialty of the agricultural enterprise trying to grasp the “contemporary” aspects in a sense as far as possible adequated to the continuous transfo…
Parte III cap. V Proprietà e impresa agricola
2021
This chapter deals with the rules that have been introduced to settle the conflict between agricultural property and agricultural enterprise
Facilitators of and Barriers to Sustainable Development in Small and Medium-Sized Enterprises: A Descriptive Exploratory Study in Romania
2021
In the context of growing concerns regarding the deterioration of the environment and the increase in social inequalities, the concept of sustainability emerged as a response of companies, in order to contribute to community goodwill. The drivers and obstacles for the businesses engaging in sustainable policies have been explored at large by scientific literature. However, research gaps were observed, namely regarding SMEs, that tend to have a less formal and more fragmented approach to sustainability. The goal of our study is to determine the main barriers and facilitators for sustainability that Romanian SMEs face, and the connections between them and with the firms’ characteristics. Our …
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 Diffusion of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …
Measuring Managers’ Perception of Innovation in the Romanian Hospitality Industry
2013
Abstract In the current economic environment, innovation is a common characteristic of both services and manufacturing enterprises. In the tourism sector innovation has become compulsory in the quest to achieve long term competitiveness. However, innovation is seldom assessed even after being integrated in the daily routine of tourism enterprises. The purpose of this article is to study the degree to which innovation is implemented in the Romanian hospitality industry by analyzing hotel managers’ perception on various types of innovations. The results offer an image on how innovative the hospitality industry is and on how innovation is fostered and achieved.
Enterprise Architecture Descriptions for Enhancing Local Government Transformation and Coherency Management
2011
Local governments cover multiple service sectors and are typically organized into diversified, deeply hierarchical organizations. Public services offered are tangible, mostly non-IT-critical, and heavily dependent on human resources. Information management is mainly manual in strategy and management processes. In this case study of a large Finnish local government organization, enterprise architecture (EA) is proposed as a tool for improving the coherency of the local government and its alignment to IT and other resources. We ask, what kind of EA descriptions local government agencies need for coherency management, and how to organize them. We apply action design research principles at the …