Search results for "jel:M1"
showing 10 items of 48 documents
The specificity of functions and principles of fiscal management
2007
The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy. Although in the specialty literature, the concept of fiscal management or management of fiscal activity is not very well defined, we will try to define this concept, to identify the fundamental and specific objectives, to specify the content of specific functions and principles.
Why Do European Venture Capital Companies Syndicate?
2002
Financial theory, resource-based theory and access to deal flow are used to explain syndication practices among European venture capital (VC) firms. The desire to share risk and increase portfolio diversification is a more important motive for syndication than the desire to access additional intangible resources or deal flow. Access to resources is, however, more important for non-lead than for lead investors. When resource-based motives are more important, the propensity to syndicate increases. Syndication intensity is higher for young VC firms and for VC firms, specialised in a specific investment stage. Finally, syndication strategies are similar across European countries, but differ fro…
El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma
2007
The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some c…
Panorama actual sobre la investigación en economía social y cooperativa en España desde la perspectiva estratégica
2001
Strategic Management can be applied to different sectors since each sector has different characteristics, as is the case with co-operative enterprises and the social economy. Strategic management in co-operative enterprise is necessary at the present time due to the importance of co-operatives in generating stable employment, with a view to improving management systems, preventing financial crises and adapting to changes. The present work is a study of the characterization of strategic management research in co-operative enterprises, with a definition of the conceptual framework and state of the art and an assessment of current status as a research field and main research lines. To this end…
La cohérence dans la mobilisation du capital humain:une illustration de la théorie de l’architecture organisationnelle dans les banques de réseau
2006
(VF)S’il est courant d’opposer capital financier et capital humain les organisations mettent en place des mécanismes de coordination afin de faire converger les intérêts des deux catégories de partenaires que sont les salariés et les actionnaires. La théorie de l’architecture organisationnelle permet de fournir un cadre d’analyse pertinent pour rendre compte de ces mécanismes. Dans ce cadre nous pouvons constater la pluralité des mécanismes d’incitation. Parmi eux, les incitations financières et le pouvoir de délégation accordé au niveau local figurent en bonne place. Ce qui garantit l’efficacité de ces mécanismes est la complémentarité et la cohérence des différentes composantes de l’archi…
USING THE METHOD OF NARRATIVE CHANGE ACCOUNTING IN THE RESEARCH OF A LARGE FOREST INDUSTRY COMPANY. POWER AND CHANGE IN FOCUS
2010
The aim of the study was to analyze the use of power in a strategic change process within a large forest industry company. The organization in question had a total of 7 700 employees, 6–8 organizational levels, over 30 production units and a widespread international sales network.
La Dirección Estratégica en la Economía Social: utilización de herramientas de análisis estratégico en las Cooperativas
2007
Social Economy companies and Cooperatives need to improve their management capacity using strategic tools to increase their efficiency whilst at the same time maintaining their effectiveness. In increasingly competitive markets, these organizations must bring their social objectives into line with their business objectives. The social dimension, which is based on Cooperative Principles and takes the form of employee integration and corporate social responsibility, represents the goal to achieve through the development of their business dimension. This article proposes the need to adopt a strategic model based on the process of Strategic Management that is specifically designed for such comp…
The Analysis of Consumer Behavior in Relationship to a Global Brand in the Lodging Industry, Across Europe and North America Abstract: The world is c…
2011
CREATIVITY, INNOVATION AND CHANGE IN KNOWLEDGE-BASED ORGANIZATION
2012
The innovative - creative potential of an organization is determined by the creative capacity of its members, by its managerial team competency and by certain mechanisms to sustain implementation of new ideas, as well as their transformation in competitive products and services. From the premise that knowledge-based modern organization is permanently connected to changes of business environment, the paper aims to underline the essential role of creativity and innovation in projecting and implementing organizational change programmes. Also, the paper presents possible directions of action recommended to nowadays organizations for the transition to knowledge-based organization stage.
The Crises Management faced with new Challenges
2008
We witness an economic crisis without precedent that affects every area of our existence, rich and poor, at a global scale. The noise of financial crisis makes us no longer perceive other crises, which no one seems ready to accept them, namely a crisis of values that proliferate in our society. The experience of the past crises shows that the recession affecting mainly local companies, multinational companies managed to make profits during hard times for the economy of the host country, and the management is put in front of new challenges.