In the globalized economy multinational firms have given rise to local firms able to produce at a low cost and at acceptable quality levels. A growing number of firms have outsourced production and manufacturing activities of all types to these firms, not only to reduce production costs but also...

The aim of the paper is to study how itâ€(tm)s possible to enhance the cognitive enterprise model by the theory of autopoietic systems. I propose a model that considers the organization as a closed system in which all cognitive activity is necessary to develop coherent operations needed to...

Corporate governance is a key element of todayâ€(tm)s economic reality being more and more present in many countries around the world. This paper has two main objectives. The first one is to offer more insight into the concept of corporate governance by a thorough literature review and by...

Disclosure and the quality of corporate governance system are more often appreciated as closely related concepts - the higher the level of transparency, the better the quality corporate governance practices. As regards disclosure, if in a widely held company (ownership dispersion) its role is to...

International harmonization and convergence of accounting had gradually become one of the most challenging topic of worldwide research and a very hot debated issue in practitioners'(tm) sphere, too. Several studies have addressed both formal and material accounting harmonization along time, a...

Most organizations are going through massive changes. Their customers are changing, their competition is changing, their customerâ€(tm)s needs are changing and their resources availability is changing - the cosmetics companies are no different. Organizational survival and success depends on...

Now more than ever, corporations the world over are scrambling to redefine the processes, techniques, and strategies they need to survive in an age of uncertainty. Businesses today seek an effective corporate performance measurement system to maximize the bottom line. With the advent of the...

The demographic changes are of great importance for all European societies. Their impact and effects have multiple, deep facets. Each European healthcare and welfare system will be facing considerable changes in the new demographic context. The hospital sector plays an important role in each...

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the...

In conditiile in care lumea actuala este intr-o continua schimbare, iar ritmul in care au loc aceste schimbari este unul foarte rapid, e vital ca organizatiile sa constientizeze necesitatea si oportunitatea schimbarilor, inainte ca rezultatele sau performantele lor sa scada. Cu toate ca auzim...