Search results for "FINANCE"
showing 10 items of 4676 documents
Perspectives on Relevance : the Relevance Test in the Constructive Research Approach
2017
Abstract Interventionist research (IVR), such as the constructive research approach (CRA), has been suggested as a method to improve the relevance of management accounting (MA) research. Although literature identifies several perspectives on relevance, the current assessment of CRA focuses on practical relevance. Moreover, an overreliance on pragmatism in assessing CRA research in the form of CRA market tests has been criticized. This article analyses the challenges inherent in conducting and assessing CRA research, both conceptually and with a CRA case example. In order to overcome these possible CRA challenges, we suggest analyzing CRA relevance from multiple perspectives. The perspective…
Internationalization of firms: revitalizing the board of directors after a cross-border acquisition
2017
Purpose This paper aims to show the importance of introducing an integration manager (i.e. an executive position used to channel the acquiring firm’s course of action and strengthen the success of a post-acquisition integration process) within the acquiring firm’s board of directors. Design/methodology/approach This is a theoretical paper that introduces the integration manager within the board of privately held firms going internationally via acquisitions and serving as an “out-insider” director able to balance the conflicting demands of the previously separated entities during their integration process. The authors present an explanatory case study that empirically contributes to the boa…
Politically exposed persons: AML, taking the profit out of corruption and problems for the banks
2008
Purpose – The purpose of this paper is to show how political corruption may be combated through measures aimed at making it less profitable and more subjected to public controls via banking reports of all relevant deposits.Design/methodology/approach – The paper provides a brief description of a few European legal Systems, Italian in particular.Findings – The paper finds that organized crime can only be efficiently tackled and impoverished of its economic enticements if political, institutional and economical complicities are publicly exposed and forced to be halted; while society, and younger generations in particular, are made fully aware that the embrace mafia tries to impose on them is …
Amending UN drug treaties to allow member states self-determination
2015
Purpose – This paper aims to analyse the fundamental principles of the main international conventions against use of drug and to verify if it would be preferable to let European Member States adopt specific measures according to own needs at a national level. Design/methodology/approach – The research uses a comparative approach by examining the different national legislations in respect of the discipline of the international conventions for finding analogies and differences between them. Findings – The research has discovered a wide variation in the criteria for triggering a legislative response and in the penalties for non-compliance. Nevertheless, there seems to be a trend towards count…
The Complexity of Value and the Evaluation of Complexity: Social Use Value and Multi-criteria Analysis
2018
The “challenge of complexity” is one of the many points of convergence between the Encyclical Laudato si’ and the evolution of post-modern scientific thought. This study aims to analyze how complexity represents the essential element of the profound renewal in the scientific paradigm of the discipline of evaluation, particularly in regard to the theory of value, the categories of value, and the instruments of multi-criteria evaluation. Some contemporary theories of value propose, in fact, a complex source of value, such as surpluses of energy and of information (Ecological Economics) or as the creative and synergistic combination of three surpluses, namely energetic and non-entropic, geneal…
Markenpersönlichkeit als Determinante von Markenloyalität
2002
Brand personality, a crucial part of brand image, can be conceived as a key to the emotional qualities of a product. To demonstrate the potential value of a brand’s personality for consumers and companies, we investigate consequences of congruity between brand personality and consumer self-concept from a post-purchase perspective. We use brand loyalty as an ultimate dependent variable for our model. In order to improve the understanding of self-congruity, we also introduce determinants of congruent consumer-brand relationships. For the first time, an application of self-congruity theory is embedded in a causal-analytical framework. The proposed framework provides insight into consumer-brand…
City as a museum of letters
2011
Abstract We can approach the knowledge of the city from multiple ways. We think that urban typography is a very attractive element to know the cities. In this article vindicates typography as an educational value, which allows also a better knowledge of the urban culture. Letters as a design constitute a decisive visual element in the urban environment. This article purposes a new look upon the city, at the same time that it opens up unusual spaces linked to the cultural arena and suitable geographies for the creation of learning spaces. The city is offered to us full of messages, patrimonial elements that can turn out to be very attractive if we observe them from new, interdisciplinary, su…
Contending legitimations
2010
Purpose“Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the performance measurement (PM) practices of two Finnish cities and answer why the developments and the coupling of budget or PM rules and routines were different in these relatively similar case cities.Design/methodology/approachIn this interpretive study, a comparative case setting (e.g. including several semi‐structured interviews) was used.FindingsContending legitimations affect the coupling of city budgeting and PM rules…
Classification of Target Markets and Features of Segmentation in Marketing Places
2008
This paper examines target markets and the strategy of marketing places as an economic instrument directed to the development of countries, regions, cities and towns. The authors give a classification of potential target markets of a territory and their characteristics on an example of Latvia.Markets’ segmentation for realizing the strategy of marketing places is of great value as it allows concentrating activity on the most perspective directions of territory development and on methods of particular group attraction. It gives an opportunity to work with separate categories of consumers, to make marketing policy more direct and more expressive, to promote competitiveness of a territory and …
The Wine Influencers: Exploring a New Communication Model of Open Innovation for Wine Producers—A Netnographic, Factor and AGIL Analysis
2020
Wine Influencers (WIs) represent a new type of independent third party endorsers that are progressively establishing themselves within social networks. This study analyzes the characteristics of the activity of WIs and the communication model used via Instagram. Netnographic Analysis, Factor Analysis and AGIL methods were applied. The results show five Key-findings within specific relationships established during discussions: advice from Wine Influencers and generalized reciprocity in relationships