Business students often have difficulty integrating economics reasoning into other business disciplines because of differences in the format and presentation of financial data across disciplines. Economics courses use one format while Accounting and other business courses use another. This paper...

Currently agriculture in Albania makes up about 23% of GDP (MoAFCP 2008a). The dairy industry, and along with it the milk collection system, are still in the course of modernizing structures and technologies. As milk is a very important component of the Albanians diet, this study explores...

In modern era, stress at workplace is a component of employees’ and organizations’ daily routine. The current research intends to study the gender differences as far as the ways that stress is witnessed in the workplace is concerned. Participants in this study were 231 Greek adults, employed...

The development of human resources that finds an important practical application in enterprises from the developed world, account facts which refer to the conclusion that satisfaction of employee can greatly contribute to increasing productivity in enterprises and in states from whole world....

The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...

This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour under operational and tactical flexibility. Results indicate that small farms behave advantageously with respect to biggest farms in situations of operational and tactical...

Bei der Weiterentwicklung erneuerbarer Energien spielen die Bundesländer eine wichtige Rolle, beispielsweise durch eigene Ausbauziele und die Gestaltung rechtlicher und administrativer Rahmenbedingungen. Die Bundesländer können damit wesentlich zum Gelingen der Energiewende beitragen. Das DIW...

One of the most important goals of a business unit is creating value and wealth for its shareholders and attracting them for more investment. The success of management, and consequently the success of the business unit, is measured by the level of value created for its shareholders. Economic...

The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...