Showing 1 - 10 of 97
This paper addresses issues of financial reporting within the context of European harmonisation and accession. The construct of the True and Fair View (hereafter TFV) constitutes a locus of reflection for the establishment of a mutually intelligible foundation for financial reporting in the New...
Persistent link: https://www.econbiz.de/10014075921
With the introduction in the 1998-99 state budget of accrual output-based management (AOM), the state of Victoria in Australia is now at the cutting edge of a global public sector management transformation movement. The fundamental elements of financial management change are a full accrual...
Persistent link: https://www.econbiz.de/10014209372
This paper looks at public support for the creation of a market economy in Eastern Europe. As a data base, the Central and Eastern Eurobarometers surveys are employed, covering up to 21 countries over a time period of 1990-96 and totalling more than 100000 observations on individuals. The...
Persistent link: https://www.econbiz.de/10010301239
The paper emphasizes the transition in Russia and the role institutions played before and during the process. In Russia, a big bang approach was applied. That is to say, transition was conducted all of a sudden, omitting important underlying reforms. This practice should function as a shock...
Persistent link: https://www.econbiz.de/10010307928
The importance of new firm creation in the post-Communist economies of East Central Europe (ECE) has been subject to extensive research. This paper focuses on an area of entrepreneurship which has received relatively little attention in the transition economy context but which is of particular...
Persistent link: https://www.econbiz.de/10011430842
The importance of new firm creation in the post-Communist economies of East Central Europe (ECE) has been subject to extensive research. This paper focuses on an area of entrepreneurship which has received relatively little attention in the transition economy context but which is of particular...
Persistent link: https://www.econbiz.de/10011430845
The importance of new firm creation in the post-Communist economies of East Central Europe (ECE) has been subject to extensive research. This paper focuses on an area of entrepreneurship which has received relatively little attention in the transition economy context but which is of particular...
Persistent link: https://www.econbiz.de/10011430858
Following the broad overview of knowledge-intensive entrepreneurship (KIE), or new firm creation in industries considered to be science-based or to use research and development (R&D) intensively, presented in our previous working paper (Woodward et al., 2012), this working paper presents an...
Persistent link: https://www.econbiz.de/10011430890
This study surveys the current state of affairs in Poland with regard to the development of knowledge-intensive entrepreneurship (KIE), or new firm creation in industries considered to be science-based or to use research and development (R&D) intensively. We place KIE in Poland in the larger...
Persistent link: https://www.econbiz.de/10011430906
We analyse the profile of potential emigrants from Albania using data from the Central and Eastern Europe Eurobarometer in 1992. Respondents were asked to rate on a four-point scale the likelihood that they would go to Western Europe to live and work. Our results show that the intention to...
Persistent link: https://www.econbiz.de/10010443311