The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management accounting function of business organisations. The study is important because it shows how organisational focus on non-financial measures can substantially enhance...

This is a discussion of Ratfai (2007), presented at the 2007 Macroeconomics Workshop of the Rimini Center for Economic Analysis on "The Macroeconomics of Price Setting," May 10-11, 2007, University of Bologna, Rimini, Italy.

concepts are the basic units of theory development and the building blocks of social research, this is because without well-developed conceptual definitions for the research terms, it is impossible to develop a coherent theory, moreover, it is impossible to develop a valid measure of a concept...

Product configurators are considered to be among the most successful applications of artificial intelligence technology. In this paper, we determine different conceptualizations of configurators and condense them in a comprehensive morphological box, which should support configurator designers...

Discussion of "The Pricing Behavior of Firms in the Euro Area: New Survey Evidence" by S. Fabiani, M. Druant, I. Hernando, C. Kwapil, B. Landau, C. Loupias, F. Martins, T. Mathä, R. Sabbatini, H. Stahl, and A. Stockman (2004); Presented at the Inflation Persistence Network (IPN) Conference on...

We report that the price of a 6.5oz Coke was 5¢ from 1886 until 1959. Thus, we are documenting a nominal price rigidity that lasted more than 70 years! The case of Coca-Cola is particularly interesting because during the 70-year period there were substantial changes in the soft drink industry...

Discussion of "Lumpy Price Adjustments: A Microeconometric Analysis" by Emmanuel Dhyne, Catherine Fuss, Hashem Pesaran, and Patrick Sevestre (2007); Presented at the Spring 2007 Conference of the Deutsche Bundesbank and the Banque De France on "Micro-Data and Macroeconomic Implications," April...

The actual challenges for public and private organizations are the EU space and globalization. Romanian authorities – public administration institutions, are confronted with a profound process of transformation as a new EU member that has to come to the same expectations and performances as...

National policies and public marketing of destinations should cover measures on broadening the supply of travel agencies, on intensifying promotion actions for the offered touristic product. In order to achieve this, it is necessary to choose modern means of promotion so that tourists remain...

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....