CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

A scientist in the board effect on recognition of R&D outcomes in private firms' reports

Author(s): Anna Białek-Jaworska / Language(s): English Issue: 4/2016

The paper aims to identify factors influencing the management decision of private companies regarding the capitalization of expenditures on R&D outcomes in the assets with impact of a scientist in the supervisory versus management board taken into account. Due to the strong impact of tax law on the accounts of private companies, the Polish context provides an interesting field for studies of R&D outcomes recognition since both expensing and capitalization of R&D costs are permitted within tax regulation, whereas Polish GAAP regulation considers R&D capitalization as similar to IAS 38 for successful developmental works. The research analyses data of 15,041 non-financial companies for years 2003-2013 used the logit panel and tobit panel methods. Results confirm that scientists on a supervisory board are more aware of the need to disclose information about the success of commercialization and persuade companies to capitalize expenditures on R&D outcomes. More indebted companies and entities that realize projects co-financed from grants for fixed tangible or intangible assets, are more likely to capitalize higher expenditures on R&D outcomes in their assets. Conversely, private firms with patents, greater growth opportunities or a scientist on the management board are less likely to capitalize spending on R&D outcomes.

More...

A Short Incursion into the Accounting of the Middle Ages

Author(s): Veronica Grosu,Elena Hlaciuc / Language(s): English Publication Year: 0

The present paper is intended to illustrate a period of complete significance in which, from a doctrinal point of view, accounting has been marked by two major phenomena, namely, the definitive setback of the theory centered on the value accounts and on the patrimonial system, therefore the decline of accounting as scientific discipline, and the rise of the business economy, in close connection with renouncing to the patrimony optic and focusing on performance or revenue.

More...

A Story on Leadership Styles From Macedonian Companies: Components of Transformational VS. Transactional Leadership Influenced By Aspects Of Emotional Intelligence

Author(s): Angelina Taneva-Veshovska,Aleksandra Janeska-Iliev,Stojan Debarliev,Ljubomir Drakulevski / Language(s): English Issue: 2/2017

The purpose of the research is to empirically evaluate leadership behavior of managers, focusing on transformational vs. transactional leadership at the same time exploring the relationship between emotional intelligence and transformational leadership in a specific economic and cultural setting, as the Republic of Macedonia. Questionnaire-based survey on managers at different management levels in Macedonian companies was conducted in order obtain the data necessary for evaluating the leadership styles and testing the proposed hypotheses. The data was analyzed using descriptive statistics and hierarchical regression analysis. Results indicate that leaders in Macedonian companies show higher affection towards transformational leadership. The ability to perceive and understand emotions and the ability to manage emotions have a positive impact on transformational leadership style. As a theoretical and practical implication of research, we aim to generalize the idea for the positive relationship between the emotional intelligence and transformational leadership by confirming the applicability of the model that examines this relationship in the case of the Republic of Macedonia.

More...

A structured literature review of corporate governance and performance research within an emerging country setting

Author(s): Camelia Iuliana Lungu,Pompei Mititean,Chiraţa Caraiani,Daniela Constantinescu / Language(s): English Issue: 4/2020

Research Question: The research proposition is to identify the particular interest of researchers, their work visibility and features, as well as the trend in the literature for corporate governance and corporate performance area of research from an emerging country perspective.Motivation: The relationship between corporate governance and company performance is a widely debated topic in the literature. Regardless of the popularity of the topic addressed in the accounting literature, little research focused on carrying out a structured literature review in emerging countries. Idea: The objective of this study is to debate on the relevance that the Romanian researchers has given to the study of the corporate governance and performance relationship. Data: The database selected for the research is Web of Science, counting a total number of 114 papers included in the study. Tools: A Structured Literature Review (SLR) is conducted, analysing the research published by the Romanian academics, referring to corporate governance and the performance of the companies.Findings: The results illustrate multiple waves both in the interest of the researchers, as well as in the validation of their research. Most of the studies engage a quantitative methodology, focusing on the national companies’ policies of corporate governance. Furthermore, the authors concentrate within three main universities in the country. Contribution: This paper provides an approach to discover under-investigating topics and methods, thus being a starting point for researchers who will further study this subject. It may have direct implications especially in the academic environment of the European emerging countries.

More...

A study of industry cost of equity in Australia using the Fama and French 5 Factor model and the Capital Asset Pricing Model (CAPM): A pitch

Author(s): Tariq Haque,Will Mackay / Language(s): English Issue: 3/2016

This paper describes the use of the Faff (2015) pitching template to formulate a research concept into a formal research proposal. It outlines our experience in applying the various sections of the pitch template and the challenges experienced in doing so. Overall the adoption of the pitch template has significantly improved our approach to developing research projects.

More...

A Study of the Financial Accounting Software Used by Small Enterprises in Olsztyn

Author(s): Mirosław Kowalewski,Joanna Niedzielska / Language(s): English Issue: 3/2015

The objective of this paper is to assess the financial-accounting software used in smallenterprises operating business in the area of Olsztyn in Warmińsko-Mazurskie voivodship. The research material was acquired by means of the questionnaire-based survey targeted at selected small enterprises situated in Olsztyn. Out of 50 questionnaires distributed 18 (36%) were returned. Based on the survey conducted, it was determined that the majority of the enterprises surveyed use standard, generally accessible financial-accounting software. The extensive choice of standard software in the market is the most frequently indicated factor determining the purchase of software of that type. The acquisition of accounting software is decided less frequently on the price, and more on the standard software being known to the employees and the software availability. Small enterprises use both the obligatory registers (functions) and numerous optional registers available in the financial-accounting software they possess.

More...

A SWOTanalysis for organizing a summer school: Case study for “Advanced summer school in analyzing market Data 2013“

Author(s): Radu Herman / Language(s): English Issue: 17/2013

The economics scholars agree that investment in education is a competitive advantage. After participating and graduating the “Advanced Summer School in Analyzing Market Data 2013”, the students will gain some formal competences is applied knowledge in Statistics with the IBM SPSS Statistics software. Studies show that the employers seek also practical competences in the undergraduate students, along with the theoretical knowledge. The article focuses on a SWOT analysis for organizing a Summer School in order to compose lists of strengths, weaknesses, opportunities and threats. The purpose of the “Advanced Summer School in Analyzing Market Data 2013“ is to train undergraduate students from social-human sciences to gain competences which are valued in the market and a certificate for attendance,to develop an appropriate training program which combines applied knowledge, statistics and IBM SPSS software and to create a „Summer School quality brand” with high-quality training programs for the Faculty of Administration and Business.

More...

A SYSTEMATIC REVIEW OF FLOW THEORY: THE STATE OF THE ART IN MARKETING

Author(s): Aslıhan Kiymalioğlu / Language(s): English Issue: 26/2022

The aim of this study, which uses a systematic literature review method that provides the opportunity to look into the future by following the traces of past studies, is to determine how Flow Theory, which was developed in the field of psychology but forms the basis for research in different disciplines, is used in the field of marketing and consumer behaviour. The obtained findings will be useful both in terms of showing potential research areas in the literature for academic research and providing insight that can guide practitioners in their managerial decisions. In this direction, the articles derived from the search made in the WoS and Scopus databases using the PRISMA method were examined and evaluated within the scope of three basic research questions and additional descriptive classifications.

More...

A SYSTEMATIC REVIEW OF THE LITERATURE ON INTELLECTUAL CAPITAL MANAGEMENT, TECHNOLOGY AND INNOVATION

Author(s): Elena Dinu / Language(s): English Issue: 1/2022

Research background: Since no previous work was found to cover a general assessment of the literature on the relationship between intellectual capital management, technology and innovation, this study undertook a general review of the articles dedicated to the aforementioned relationships. As demonstrated by the academic literature, organizational knowledge and innovation are grounded on intellectual capital. In the past two decades, and more so during the Covid-19 pandemic, economy and society have become deeply reliant on technology, and specifically on digital information systems. It is therefore of utmost scientific interest to assess the knowledge regarding the relationships between intellectual capital management, technology and innovation, with the view to revealing the overall significant findings on these topics. Purpose of the article: This paper provides a first comprehensive analysis of the empirical research covering the integrated studies on intellectual capital management, technology and innovation, unveiling its extent, focus, gaps and trends, for the gain of future research. Methods: With the aim to investigate the empirical academic papers dedicated to the relationship between the concepts of intellectual capital, technology and innovation, a systematic literature review has been conducted, covering all the articles published by the end of April 2022. In the end, based on the review protocol, 37 works have been selected and further examined. Findings & Value added: The findings of the analysis on the core body of work in the field confirm the empirically proven significant relationships that exist between technological orientation, intellectual capital management, and innovation performance. It is envisaged that post-pandemic studies will cover under-researched areas such as the relationship between technology, intellectual capital and innovation in specific industries and sectors e.g. healthcare and pharma, or in novel business models, and the impact of advanced technologies on knowledge acquisition and management.

More...

A Taxonomic Analysis of the Structure of Prime Costs in Polish Clinical Hospitals

Author(s): Joanna Sikora-Alicka / Language(s): English Issue: 2/2021

Research background: The analysis of the genesis and the way of defining clinical hospitals allows us to conclude that the evaluation of their activities should consider many criteria, not only the treatment process in itself. Activities characteristic for a clinical hospital include, apart from the medical, also prophylaxis and preventative measures, preceded by the identification of health risks, soliciting research and creating new directions of medical research, as well as implementing new medical technologies and treatment methods (Article 3, paragraph 2, points 1–2, Journal of Laws of 2020, items 295, 567, 1493, 2112, i.e.) combined with the training of medical personnel. Which all makes those units unique among hospitals. Purpose: The article aims to confirm the thesis that, despite significant organizational and functional differences, due to the specific nature of their activities, clinical hospitals do not differ significantly in the structure of generated costs. Research methodology: The article proposes using the taxonomic method as a tool for a comparative analysis of Polish clinical hospitals between the years 2012–2016. The study was conducted from a space-time perspective and concerned 20 hospitals. The use of the hierarchical agglomeration method to assess the cost structure of clinical hospitals is, according to the author, a tool that should be used, in addition to standard methods, by both external and internal decision-makers, in the process of assessing the coherence of the activities of units. Results: The conducted research confirmed that despite the differences between the analyzed units, they are characterized by the same structure of prime costs. Novelty: These studies should form the basis for further, a more detailed, cause-and-effect analysis of the cost structure to identify the main determinants shaping total operating costs.

More...

A Theoretical Analysis on measuring the Quality Disclosure of the Economic Financial Information

Author(s): Ioana Herbei (Mot) / Language(s): English Issue: 2/2018

In the current economic context, disclosure quality (DQ) became a decisive factor in communication policies of the entities, playing a fundamental role in the economic growth and the efficient functioning of entities on the market, and especially in creating or destroying the competitive advantage they hold. Many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decision-makers, accountants apply professional judgment (judgment of International Financial Reporting Standards), taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information.The objective of this paper is to analyze the DQ measurement of economic-financial information, considering the debate existing today on this issue, especially as we note that the accounting information can be the best friend of actual and potential investors if it’s used properly

More...

A Theoretical Review on the Relationship between Working Capital Management and Company's Performance

Author(s): Artor R. Nuhiu,Arben Dermaku / Language(s): English Issue: 3/2017

The purpose of this paper is to elaborate the relationship between working capital management (WCM) and company’s performance as well as related determinant factors based on literature review. It aims to identify gaps in the current body of knowledge which justify future research directions. Working capital management has attracted serious research attention in the recent past, and has become a hot topic since the financial crisis of 2008. Working capital management is a topic that has been well-known in science as well as in business practice for a long time. At the same time, its presence in the literature is still comparatively low, concentrating on the analysis of the link between WCM and company’s performance with the help of publicly available data and key ratios from the annual financial statements. Especially, in view of the growing volatility and uncertainties in the credit and financial markets that have been observed for a number of years and the corresponding increase in regulatory capital in the area of external capital raising, the company's focus increasingly shifts to internal liquidity generation from the operating business on the structure of working capital. However, in order to take account of this increased interest, a stronger focus on qualitative empirical investigations is necessary from a scientific point of view, which has so far only been sparsely represented in the literature. Besides this, the review of empirical studies explore the avenue for future and present research efforts related to the subject matter.

More...

A Users’ Awareness Study and Influence of Socio-Demography Perception of Anti-Phishing Security Tips

Author(s): Abdul Abiodun Orunsolu,Omorinola Afolabi,Simon Sodiya,Adio Akinwale / Language(s): English Issue: 2/2018

Security tips are now used as a method of priming online users from falling prey for fraudulent scams. These security tips usually come as email, SMS or online posts where they can be easily accessed by the users. In this work, phishing attacks are simulated with varying cues that are available in such fraudulent email messages, SMS and web pages were used to investigate the effectiveness of the security tips used by Nigerian banks to prime their customers of online threats. A total of 427 respondents, purposively selected from three tertiary institutions in Ogun State, participated in the study. Each respondent was asked to identify five messages with varying phishing cues to evaluate their understanding of the security tips messages. The results which were computed at 95% Confidence Interval, indicated that 58.91% failed on the first attribute, 58.59% failed on the second attribute while 58.73% failed on the third attribute. 74.24% of the participant could not correctly identify a fake email message (fourth attribute) while 76.71% could not correctly identify a phished bank verification number update message (fifth attribute). Using the Mann Whitney Test, the result further showed that overall, those who failed the test are significantly more than those who passed. Moreover, a regression model is proposed to evaluate the influence of the socio demographic factors used in the study. This result indicated that gender, academic qualification and user's computer knowledge significantly influences their ability to recognize phished messages.

More...

A. P. Sloan Jr. and leadership

Author(s): Sorin George Toma,Andreea Săseanu,Paul Marinescu / Language(s): English Issue: 19/2014

Organizing the manufacturing processes constituted probably the most difficult challenge in the American automotive industrial in the 1920's. A. P. Sloan Jr. was one of the greatest captains of industry and shaped General Motors Corporation into the largest automotive manufacturer of the world. His creative approach on how to mix a degree of decentralized responsibility with centralized control remains a useful example for even, corporate leader. The aim of our paper is to emphasize the contribution of Sloan Jr. to the development of leadership. The methodological approach is literature review.

More...

Abordare teoretica privind normelor obligatorii si recomandate in contextul guvernantei corporative

Author(s): Nicolae Magdas,Melinda Timea Fülöp / Language(s): English,Romanian Issue: 153/2019

The proposed study analyzes developments and perspectives of soft and hard law in the context of corporate governance. Thus, at the level of the specialized literature, a series of studies were conducted on the role of effective corporate governance as well as on the evolution and prospects of soft and hard law on information transparency. For the purpose of the analysis, the authors conducted a qualitative study on the evolution and prospect of soft and hard law in the context of corporate governance. The results show that corporate governance has evolved more and more in the post-economic crisis and a greater emphasis is placed on the transparency of the information provided in conjunction with the revival legislation.

More...

Abordarea sustenabilității în profesia contabilă din România

Author(s): Robert Sova,Adriana Florina Popa / Language(s): English,Romanian Issue: 11/2022

The role of the professional accountant is to provide strategic advice in order to help companies ensure business continuity and development. Sustainability reporting is a means of communicating an organization’s performance in achieving sustainable development goals and, at the same time, a responsibility towards stakeholders. A new environmental approach is needed and it is the time for the accounting profession to embrace sustainability problems in this global context where environmental, social and governance issues require a solution.

More...

Abordări contabile și fiscale privind autoturismele care nu sunt utilizate exclusiv în scopul activității economice

Author(s): Bogdan Cosmin Gomoi / Language(s): English,Romanian Issue: 06/2020

The entities owning motor vehicles have to pay particular attention to the applicable fiscal treatmentregarding the value added tax and income tax. If the motor vehicles owned by the entities are notexclusively used for the purpose of economic activities, the entities have to take into account all therelated fiscal implications, because if these are not considered, there is a risk that the fiscal authoritieswill establish additional taxes, including late payment penalties. In this article, we will refer to theaccounting and fiscal aspects regarding the motor vehicles that are used both for economic activitiesand personal purposes.

More...

Abordări financiar-contabile privind decizia de finanțare a entităților economice în perioada pandemiei de COVID-19

Author(s): Delia David,Semida Duca / Language(s): English,Romanian Issue: 10/2020

The impact of the COVID-19 pandemic affected the financial situation of debtors, both individuals and legal entities, as they sought to find the best solutions for the recovery and functioning of their business. This paper aims to analyse the decision to finance an economic entity during the COVID-19 pandemic, generated by the need to acquire a tangible fixed asset necessary to carry out the core business. For this purpose, a series of financial and accounting aspects regarding the financing alternatives are highlighted using the following research tools: the observation method, the descriptive method, the case study method.

More...

Abordări privind fixarea prețurilor de vânzare

Author(s): Corina-Graziella Bâtcă-Dumitru,Daniela Nicoleta Sahlian,Cleopatra Şendroiu,Codrut-Ioan Turlea / Language(s): English,Romanian Issue: 06/2021

Accounting information can be used to set prices, especially in the case in which the company is a market leader and can impose its own price-setting policy on its market. So, prices are generally already set by market leaders and the existence of competition in the case of similar products requires other organization to adapt their prices in order to match theirs. Even in these circumstances, knowing and understanding costs helps managers make decisions regarding the choice of product/service that must be carried out, the quantity that should be sold and whether the market price justifies the business risk involved in any decision to sell on this market. At the same time, understanding the adopted marketing strategy is crucial to using the information provided by management accounting (regarding costs) for price-related decisions.

More...

Absorpcja funduszy Unii Europejskiej a rozwój społeczno-ekonomiczny powiatów województwa wielkopolskiego

Author(s): Marcin Spychała / Language(s): English,Polish Publication Year: 0

Celem artykułu jest próba określenia zależności między absorpcją funduszy unijnych a zmianami poziomu rozwoju społeczno-ekonomicznego. Badania przeprowadzono w trzech etapach. W pierwszym określono poziom rozwoju powiatów województwa wielkopolskiego. W drugim etapie przedstawiono zróżnicowanie absorpcji funduszy unijnych w tych powiatach. W trzecim etapie określono zależności między wielkością absorpcji a zmianami poziomu rozwoju w układzie czynników tego rozwoju na podstawie analizy regresji.

More...