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THEORETICAL AND METHODOLOGICAL APPROACHES ON THE EVALUATION OF BUSINESS INCUBATORS
DOGA-MÎRZAC, Mariana; NAVAL, Elvira - In: Journal of Financial and Monetary Economics 1 (2014) 1, pp. 252-256
The experience of developed countries on business incubators reveal that these establishments enable the entrepreneurs to focus on business development, job creation, and help foster interactions between entrepreneurs in a dynamic and innovative environment, which ultimately leads to the...
Persistent link: https://www.econbiz.de/10011184488
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Group Participation in Governmental Accounting Standards Setting : A Cluster Analysis
Feroz, Ehsan H. - 2018
Persistent link: https://www.econbiz.de/10012706416
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Board Composition, Committees and Organizational Efficiency : The Case of Nonprofits
Callen, Jeffrey L. - 2014
This paper investigates the relationship between nonprofit board composition and organizational efficiency. Overall, we find a significant statistical association between the presence of major donors on the board and indicators of organizational efficiency. While proof of a causal link is beyond...
Persistent link: https://www.econbiz.de/10012752711
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The Importance of Financial Accounting Information in the Internal Audit
Croitoru, Ion; Calota, George - In: Knowledge Horizons - Economics 4 (2012) 3-4, pp. 65-70
operations and activities of an organization to be able to substantiate and adopt management decision Information is an essential …
Persistent link: https://www.econbiz.de/10010700092
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Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
Deaconu, Adela; Nistor, Cristina Silvia; Filip, Crina - Volkswirtschaftliche Fakultät, … - 2009
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...
Persistent link: https://www.econbiz.de/10005034373
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Splitting Up Value: A Critical Review of Residual Income Theories
Carlo Alberto, Magni - Volkswirtschaftliche Fakultät, … - 2008
connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 … different lost-capital metrics have been considered, for value-based management purposes, by Drukarczyk and Schueler (2000) and … minimal guide to construction of performance metrics in the two approaches. …
Persistent link: https://www.econbiz.de/10005621680
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THE STABILITY, RISK AND PERFORMANCE OF COOPERATIVE BANKS
Cristiana BOGD?NOIU - In: Review of General Management 17 (2013) 1, pp. 201-208
This paper presents the importance of management control as a management tool of economic entities, involving … automatically the control of entity performance. Management control is an information system which accumulates and manages … information, in order to assess and manage businessperformance organization. Management control along with budgetary work …
Persistent link: https://www.econbiz.de/10010666299
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Les coulisses de l'Exposition universelle de 1867 : Le discours sur l'ordre organisationnel
Michaïlesco, Céline - Université Paris-Dauphine (Paris IX) - 2011
An interesting point about the expositions universelles, these first world fairs held in Paris, has to do with the linear but complex process whereby they were designed, prepared, opened and terminated. Studying it entails developing a framework and toolbox. In a sociohistorical context where...
Persistent link: https://www.econbiz.de/10011166475
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Fatal Attraction: health care agglomeration and its consequences.
Sheppard, Stephen; Hellstern, Michael - Economics Department, Williams College - 2014
In this paper we focus on a fundamental tension between the economies of agglomeration available to health care organizations and the impacts of spatial concentration of health care organizations on overall health outcomes. We identify plausible measures of health care concentration and...
Persistent link: https://www.econbiz.de/10011076286
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Brothers in Alms? Coordination Betwen Nonprofits on Markets for Donations
Aldashev, Gani; Marini, Marco; Verdier, Thierry - Faculté des Sciences Économiques, Sociales et de … - 2014
to inefficient outcomes, if nonprofits impose externalities on each others' output. This paper studies the sustainability …
Persistent link: https://www.econbiz.de/10010903724