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THE FINANCIAL-ACCOUNTING SPECIALISTS’ ADAPTATION TO THE MANAGEMENT REQUIREMENTS
Teodora, Lect. Ph.D Ciuhureanu Alina; Nicolae, Prof. … - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2009) 13S, pp. 56-65
knowledge and abilities. The permanent development of life-long professional competence and learning process are essential if … importance and the requirements for professional development. The theoretical aspects are upheld by an investigation type … financial-accounting personnel’s professional training is being accomplished and perceived. …
Persistent link: https://www.econbiz.de/10008556735
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Dynamics of trade-by-trade price movements: decomposition and models
Rydberg, Tina Hviid; Shephard, Neil - 2003
In this article we introduce a decomposition of the joint distribution of price changes of assets recorded trade-by-trade. Our decomposition means that we can model the dynamics of price changes using quite simple and interpretable models which are easily extended in a great number of...
Persistent link: https://www.econbiz.de/10009441542
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The psychological impacts of long-term unemployment, sex differences and activity: a case study analysis
Muller, Juanita; Delahaye, Brian; Winocur, Sharon; … - 1996
psychological well-being, sex differences and the effects of participating in 'activity' using a case study methodology. Findings …
Persistent link: https://www.econbiz.de/10009441693
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The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report
Hendrati, Ignatia Martha; Soyunov, Begench; Prameswari, … - In: Cogent Business & Management 10 (2023) 1, pp. 1-20
In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...
Persistent link: https://www.econbiz.de/10014527756
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Main Features of SMEs Organisation System
NICOLESCU, Ovidiu - In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF … 10 (2009) 3, pp. 405-413
SMEs present many particularities which influence to a large extend their functionality and performance. A very deep investigation of more than 60 SMEs has revealed what are the major variables having influence on SMEs organisation and the main features of organisation system. In the first part...
Persistent link: https://www.econbiz.de/10004982142
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Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry
Capusneanu, Sorinel - In: Theoretical and Applied Economics 9(504) (2006) 9(504), pp. 89-96
The purpose of first part of this article consists in attempting to establish the management accounting and cost calculation basis of the ABC method in Romania. After general characterization of the ABC method and origin establishment of the ABC method the premises analysis are treated which are...
Persistent link: https://www.econbiz.de/10005154499
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The Importance of Equity Finance for R&D Activity: Are There Differences Between Young and OldCompanies?
Mueller, Elisabeth; Zimmermann, Volker - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
This paper analyzes the importance of equity finance for the R&D activity of small and medium-sized enterprises. We use …
Persistent link: https://www.econbiz.de/10005097918
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The Importance of Equity Finance for R&D Activity: Are There Differences Between Young and OldCompanies?
Mueller, Elisabeth; Zimmermann, Volker - 2006
This paper analyzes the importance of equity finance for the R&D activity of small and medium-sized enterprises. We use …
Persistent link: https://www.econbiz.de/10010297522
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Zum Teilen anregen: konzeptionelle Überlegungen aus einer Netzwerkperspektive
Reischauer, Georg - In: Vierteljahrshefte zur Wirtschaftsforschung 85 (2016) 3, pp. 81-91
", and "stabilizing". The paper discusses and illustrates these three activity types. The aim is to complement insights on …
Persistent link: https://www.econbiz.de/10011868629
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The role of audit committees in decreasing earnings management: Korean evidence
Choi, Jong-Hag; Jeon, Kyu-An; Park, Jong-Il - In: International Journal of Accounting, Auditing and … 1 (2004) 1, pp. 37-60
committees. This study examines how the characteristics of audit committees â independence, competency and activity â are related … with earnings management. However, the activity measure of the committee is not significantly related to earnings …
Persistent link: https://www.econbiz.de/10005553192