Why Infrastructure as a Service? Because by finding an answer to this question, we will find solutions relevant both to the reduction as much as possible of initial costs incurred with the IT&C infrastructure and to a better control of the operational costs such as services delivered very fast...

In the present day context of globalisation as well as the effect of crisis on the economy, the evolution of companies, regardless of the specific area where they activate, should abound in keywords such as optimisation, added value, cost cutting, efficiency increase, and profitability. In this...

Taking into account both the development of information and communication technology and the effects of the current recession on global economy, outsourcing company services has been booming all over the world as it is regarded as a way to meet the strategic goals of cutting costs, improving the...

Cloud Computing is a form of globalising IT&C services and represents one of the main solutions to the current issues of global economy with a view to cutting operational costs and focusing on IT&C services in several global conglomerates. Cloud solutions save companies costs on servers,...

This paper seeks to contribute to the discussion on the future mandatory application of International Financial Reporting Standards (IFRS), using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this...

The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a tradeoff between the timeliness of reporting and the value of the information being reported. Prior to the advent of the internet, reporting had to be done using print media....

In 1494, the first book on double-entry accounting was published by Luca Pacioli. Since Pacioli was a Franciscan friar, he might be referred to simply as Friar Luca. While Friar Luca is regarded as the "Father of Accounting," he did not invent the system. Instead, he simply described a method...

This research investigates Banks' profitability in the United Arab Emirates from 2008 to 2012 using Bankscope Data Base, Financial Statement, and quantitative methodology techniques. This study focuses on 4 banks, 2 Islamic banks (Dubai Islamic Bank PJSC, Abu Dhabi Islamic Bank - Public Joint...

This paper aims at accomplishing three objectives while drawing attention to the speed of adapting international management practices in emerging markets. Firstly, we summarize 67 extant review studies on entry-mode/internationalization, mergers and acquisitions (M&A) and diversification....