Search results for "jel:M"
showing 10 items of 99 documents
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…
La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
2007
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.
PARTICULARITIES OF THE HUMAN RESOURCE MOTIVATION IN PUBLIC ADMINISTRATION
2010
The notion of public administration bears several acceptations, an activity one, of functional meaning and an organisational one. In both ways, public administration is indissolubly connected to the state. In default of the state, there is no public administration, as this is a state activity, performed by government bodies. This affirmation is confirmed by the stipulations of the Romanian Constitution, called public Authorities, chapter V, titled Public Administration. The first section intended for the specialised central public administration (ministry, other central bodies), and a second section is dedicated to the local public administration (county councils, local councils, mayors). T…
The influence of culture on the economic freedom and the international business
2006
The firms who decide to expand their business in an international environment must modify their management style through international management. Certainly, international management must adapt their on functions to the different framework of the business development. The culture is a cardinally factor, being an essential component in the success equation of multinational companies. The culture, the habits and the attitudes became points of major interests on the global market. Their importance is obvious through numerous "blunders" which find out in international trade and international. For the success of international business the economies must bees free, but the economic freedom is inf…
HUMAN RESOURCE MANAGEMENT - FROM FUNCTION TO STRATEGIC PARTNER
2013
In most of the organizations, people are now recognized as the vital asset. Their knowledge, skills and abilities must be deployed to the maximum effect if the organization is to become successful. The intangible value of an organization relating to the people it employs and its human resource strategies is gaining recognition and it is generally accepted that this has implications for long-term sustained performance. The recent chances in the economy and the development of new technologies are creating the proper set for a series of other changes regarding the human resource management. The first one refers to the need to respond to the challenges raised by the knowledge workers and the se…
DEFINING ASPECTS OF HUMAN RESOURCE MANAGEMENT STRATEGY WITHIN THE GENERAL STRATEGY OF THE MODERN ORGANIZATION
2013
The field of human resources requires the presence and action of several categories of persons and managerial structures interested in the quality of human resources and the activities developed by them. Besides managers and employees there are also the shareholders, the unions, the customers, the different national or local agencies, the local community, etc., with major interests regarding decisions in the human resources area. In order to harmonize their activities and achieve an optimal perspective within the evolution of Human Resource Management, special attention is paid to the strategy of human resources management. According to many specialists, strategies in the field of Human Res…
The Efficient Management of the Material Resources - One ot the most Important Premises in Promoting and Increasing of Business
2011
Even if we are talking about different periods of time, periods in which the economy of the states have met different levels of development, the material resources have maintained their importance and distinctness, no matter what the evolution, activity, or size of the company was. The resort of the materials with everything it includes, supply, management and consumption have been considered a main priority for every kind of management. Not only because the field of the materials is a cvasi permanent one, for all the types of companies, but also because this field could easily represent the basics of what is called profit achievement, competitiveness, efficiency, promotion and development …
Adaptación al castellano y estructura factorial del Denison Organizational Culture Survey
2009
[EN]: This article presents a Spanish adaptation of the Denison Organizational Culture Survey, a questionnaire designed to evaluate organizational culture. This survey consists of 60 items, grouped in 12 subscales, which identify 4 cultural dimensions. These dimensions have been widely studied and their influence in organizational effectiveness has been accepted. This adaptation was applied to 488 participants, and analysed with confirmatory factor analysis. Results show adequate psychometric properties, so it can be concluded that the Spanish adaptation almost completely replicates the structure of the original version in English. © 2009 Psicothema.
The Influence of Hedonic and Utilitarian Motivators on Likelihood to Buy a Tourism Package
2013
To fully understand the pattern of choice, it is important that any explanation of consumer behavior to be accompanied by a complete understanding of the interplay between a consumer’s functional goals and experiential preferences within the decision context. Consumer researchers have increasingly begun to investigate consumer choice based on distinctions that involve the purchase and consumption of goods for pleasure versus for more utilitarian and instrumental purposes. Consumers are often faced with these types of choices between hedonic and utilitarian alternatives that are at least partly driven by emotional desires rather than cold cognitive deliberations. This research approaches fac…
Buying Intentions Influenced by Various Determinants in Tourism
2014
Marketing has acquired a central role in tourism because it helps organizations to create value in transactions with buyers. Thus, this important area of any business process is used to educate consumers, to add value to their experience in tourism, and to seek new ways to reward loyalty through innovative schemes (e.g., programs for frequent travelers). This paper presents the examination of the responses of 154 tourists in relation to their intention to purchase a travel package and the factors that are usually decisive in the decision making process regarding tourism services, factors that could also create the loyalty that any tourism enterprise can create through marketing.