Search results for "Porting"
showing 10 items of 352 documents
Topics on firms´ estrategic desicions in a developing country: the case of manufacturing in Colombia
2020
Dentro del marco de la globalización, se hace cada vez más urgente que las empresas manufactureras ganen competitividad en los mercados nacionales y extranjeros. La presión ejercida por la competencia interna pero principalmente por la externa tiene una influencia directa que estimula a las empresas a generar estrategias que les permitan enfrentar a las empresas rivales en el corto y mediano plazo, no solo para ampliar su participación en los mercados sino también para garantizar su supervivencia a largo plazo (Wagner, 2013). Estas estrategias son diversas e incluyen la introducción de innovaciones, actividades de exportación de bienes finales, importación de bienes intermedios, la inclusió…
Evolución de la información integrada en el mundo: análisis de sus primeras etapas de formulación
2017
La Información Integrada (IR), ha sido planteada como la concreción de toda la información de las organizaciones en un único documento, el cual debe ser preparado desde una perspectiva de sostenibilidad, y cuyo objetivo debe orientarse a informar acerca de la creación de valor por parte de las organizaciones (Eccles & Krzus, 2010). El objetivo de la IR es cubrir las crecientes demandas de transparencia e inclusión, por parte de todos los stakeholders de las organizaciones. Bajo el concepto de IR, se propone que los contenidos antes desplegados en distintos informes corporativos, ahora, no sólo se presenten juntos, sino que además sean pensados y producidos de manera integrada (Jensen & Berg…
Inwentaryzacja w aspekcie koncepcji rzetelnego i jasnego obrazu
2017
Cel – Zaprezentowanie inwentaryzacji jako podstawowego instrumentu weryfikacji zasobów majątku i kapitałów w celu prezentacji rzetelnego i jasnego obrazu sytuacji majątkowej i finansowej jednostki. Metodologia badania – Analiza literatury przedmiotu i przepisów prawnych (krajowych i międzynarodowych). Wynik – Wykazano, iż inwentaryzacja stanowi podstawowe narzędzie weryfikacji składników aktywów i pasywów przed ich ujęciem w sprawozdaniu finansowym. Sprzyja realizacji koncepcji rzetelnego i wiernego obrazu (true and fair view) w rachunkowości. Oryginalność/wartość – Wskazanie na przydatność inwentaryzacji w realizacji koncepcji wiernego i rzetelnego obrazu (true and fair view) na każdym eta…
Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
2007
The main objective of the interim financial reporting is to present, timely and regularly, information concerning the enterprise’s capacity to generate earnings and cash flows and its financial position and liquidity. International Accounting Standard 34 “Interim Financial Reporting” concerns the financial statements for an interim period. According to IAS 34, the interim financial report includes a complete or condensed set of financial statements, elaborated for a shorter period than a full financial year. The accounting policies for recognition and measurement should be applied in the same way as they are applied in the annual financial statements. However, the preparation of the interim…
Reporting in Conflict Zones in Pakistan: Risks and Challenges for Fixers
2020
As a backbone of reporting in war and conflicts, fixers offer essential assistance to the foreign correspondent in conflict zones, also in Pakistan. With valuable local knowledge and contacts, fixers can arrange travel to secure entry of foreign correspondents into conflict zones in addition to securing interviews with otherwise unattainable figures, while offering reliable translation services. Pakistani media, despite being one of the largest and most developed in South Asia, remains under the strict control of powerful military establishment and government, while seeming to mirror the overarching government sentiment with a distinct lack of research-based news. Challenging this state of …
Materiality assessment in sustainability reporting : case study of the airline industry
2017
Materiality has been heavily emphasized in different sustainability reporting guidelines to increase the quality of the sustainability reports and report issues that are most aligned with the company’s most significant economic, environmental and social issues. In this thesis materiality analysis in sustainability reporting is analyzed. Firstly, in the theoretical part, the concept of sustainability reporting and materiality is explained along with the provision of materiality in different reporting guidelines. In this research section, fifteen different airlines’ sustainability reports are analyzed to find out how the materiality analysis is carried out in the airlines. The study is focuse…
Carbon emissions by Ssouth american companies: driving factors for reporting decisions and emissions reduction
2018
In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Logit and linear panel data models are used to determine the driving factors for decisions (i) and (ii). Our results show that regarding the carbon reporting decision, a company&rsquo
Games for enhancing basic reading and maths skills : A systematic review of educational game design in supporting learning by people with learning di…
2018
Asiakasraportointiprosessin uudistus finanssiyhtiöissä
2017
Nykyaikaiset liiketoimintaympäristöt ovat dynaamisia ja organisaatioiden pitää jatkuvasti kehittää toimintaansa tarjotakseen asiakkailleen uusia, parempia ja joustavampia palveluja tehokkaammin. Palvelujen laatu, joustavuus ja tehokkuus ovat selkeitä kilpailuetuja markkinoilla. Finanssialan yritysten asiakasraportointi on yksi selkeimmin asiakkaille näkyvistä prosesseista. Tässä tutkielmassa toteutettiin suomalaiselle finanssiyhtiöille uusi asiakasraportoinnin kuukausittaiseen massa-ajoon tarkoitettu sovellus. Tutkielmassa rinnastettiin Business Process Reengineering-malli (BPR) suunnittelutieteellisen tutkimuksen malliin. Näiden mallien avulla uudistusprojekti pystyttiin viemään läpi syste…
Non-financial reporting in the public sector: alternatives, trends and opportunities
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citiz…