Search results for "account"
showing 10 items of 2183 documents
Perfil del responsable y su impacto en la arquitectura de Recursos Humanos
2017
Este estudio pretende analizar la influencia de las competencias y el rol del responsable de recursos humanos en la adopción de arquitecturas de recursos humanos ajustadas al modelo de Lepak y Snell (1999). Para tal fin, se estudiaron 50 empresas Colombianas, unas Nacionales y otras Multinacionales con diferente país de origen en las que se encuestaron 600 personas entre Chief Executive Officer, responsables de recursos humanos y empleados, generándose medidas de ajuste al modelo por empleado y por empresa. Los resultados obtenidos mediante la utilización de modelos PLS-SEM indican que un rol más estratégico y un mayor nivel de competencia del responsable de recursos humanos no garantiza un…
Sequestrati dalla vendetta: “rimanere chiusi fuori dall’oggetto”
2013
RiassuntoA partire dal loro lavoro di psicoterapeute e attraverso alcuni frammenti clinici che si riferiscono ad un gruppo di adolescenti svoltosi in un quartiere a rischio di Palermo, le Autrici analizzano la dimensione mafiosa non restringendola al solo comportamento criminale; piuttosto declinandola lungo alcuni significanti: non identità e gruppo mafioso che colonizza e sottomette lo psichismo del singolo; fantasmi familiari potenti e spietati che impediscono il costituirsi di sé originali e autonomi; personalità impastate di indifferenza emotiva e vendicatività. Significanti che rendono conto delle vaste aree di desertificazione e pietrificazione – resistenza al cambiamento – avvertita…
"The Influence of Accountancy Data on the Transfer Pricing Policy in Romania"
2020
When adopting the transfer pricing policy, tax affects not only the company, but also the main indicators of performance, cash flow and business strategy. Through the transfer pricing policy, which is actually a commercial policy of the company in relation to related parties, methods for determining prices in the future are established, related party transactions, complying with the principle of market value. This article also presents practical elements on the harmonization and fiscal accounting principles in the field of related party transactions, so as to ensure a better management of tax risk. Also, it seeks clarification of conceptual and practical aspects of transfer pricing, welcome…
Accounting Changes on Green Certificates in Romania
2017
The purpose of green certificates is to get more renewable electric energy into the energy market at the expense of traditional energy, which in most countries is based on fossil fuel. These renewable technologies are too expensive to enter the market on commercial terms. A key feature of the scheme is that producers of energy based on new renewable energy sources receive certificates from the authorities, proportional to their output. The users of electric energy are required to buy a certain amount of these certificates when they buy electricity. Green certificates may in principle contribute to a reduction of the production of traditional energy.
Continuous Improvement on Detailed Design Phase : A Process Perspective
2020
The construction project being studied is a government investment related to the relocation of a biomedical institute delivering research-based knowledge and contingency support in the fields of animal health, fish health and food safety. The project covers a total of 63,000 square meters distributed over 10 buildings with a very high degree of complexity. The design alone has required 1 million hours, which relates to a client cost of about 100 million Euro. The purpose of this paper is to study the applied methodology for managing the detailed design to identify lessons learned from the project. The theory underlying the study is inspired by lean design management and design theory linked…
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
Leaders – A Determinant Role
2016
Abstract No matter of the business sector the company plays in, today leadership is essential in order to be successful, because when we speak about leadership we think about the power that is the result of the connection between a leader and his followers. Today it is important to have good managers that organize and conduct the company in order to achieve the objectives, but it is more important that the managers to be good leaders that have the power to influence other in participating for achieving companies goals.
Influence And Leadership
2015
Abstract Because leadership is known as the process of influencing others and not only that but determining them to act in order to achieve goals, the article above emphasizes the importance of communication in this process. By understanding the essence of leadership, managers will be effective communicators and so more effectively leading their organizations through projects.
Constructing leadership by storytelling – the meaning of trust and narratives
2013
PurposeThis paper approaches manager's storytelling as a means for promoting organizational aims and for constructing leadership, and examines the intentions of managers in this process. We focus on the context of storytelling and the content of the stories told by managers in order to identify areas of influence on subordinates. Storytelling in relation to building a narrative identity for the manager is also studied.Design/methodology/approachThis is an exploratory empirical study that draws on 13 thematic interviews with Finnish managers working in different fields. A qualitative thematic analysis is used in order to analyze the data.FindingsAs a result of the study we found that manager…
A Comparative Analysis of Performance Management Systems
2012
Performance management is maturing as an effective organizational approach in public organizations around the world, but the existing models have limitations that must be addressed. The international comparative case study analysis in this article presents policy recommendations and organizational strategies on how regional governments can create more robust performance management systems for higher levels of accountability and transparency in a time of global economic crisis. These include the consideration of organizational structure regarding alignment, control, and culture, the positive impact of performance management legislation, the role of executive leadership, and the need for an i…