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Accounting GAAPs and Accounting Treatments for Management of Property: Case Studies from Greek Real Estate Market

Liapis, Konstantinos J.; Galanos, Christos L. - In: European Research Studies Journal XIII (2010) 3, pp. 169-194

assets into four main portfolio categories. It examines, what are the features to incorporate an element of fixed assets in … these portfolios. It analyzes the accounting treatments for each portfolio transaction and the impact of any accounting … portfolio. It makes a comparative analysis between Greek GAAP, IFRS4 and U.S GAAP for accounting treatments of fixed assets …

Persistent link: https://www.econbiz.de/10009143670

PERFORMANCE ASSESSMENT – A MOTIVATIONAL FACTOR FOR SMES

Fira, Ph. D Student Alexandra Maria - In: Annals of University of Craiova - Economic Sciences Series 3 (2010) 38, pp. 6-6

This article aims to analyze the human resources assessment policy in SMEs. Based on the fact that the assessment policy of the human resources has as important premises internal promotion and career management, as well as detecting the dysfunctionalities, motivation inadequacies and...

Persistent link: https://www.econbiz.de/10009143789

EMERGING RISKS IN BANK CREDIT ACTIVITY IN TERMS OF FINANCIAL BANKING MARKETING

Avram, Emanuela Maria; Furdui, Iulia; Preda, Ioana - In: Annals of University of Craiova - Economic Sciences Series 3 (2010) 38, pp. 10-10

"Whether you know it or not, we all practice marketing. The difference arises between those who do it by ear and those who turn it into a successful career”.1 The role of marketing in the financial-banking sphere resides in identifying and meeting the criteria of the most profitable market...

Persistent link: https://www.econbiz.de/10009143814

Organizational Logistics, Response to Structural Change in the Operational Functioning of the Company

Chitou, I. - In: Economic Studies journal (2010) 4, pp. 97-113

The information and communication technology applied to business (ICTC) plays a pivotal role in the operational functioning of organizations. Hence, they determine the logistical structures and modify them to suit the customer satisfaction strategy defined by the company itself. There are...

Persistent link: https://www.econbiz.de/10009144188

Se coordonner en environnement volatil:les pratiques de coordination développées par les pilotes de chasse

Godé-Sanchez, Cécile - In: Revue Finance Contrôle Stratégie 13 (2010) 3, pp. 61-93

(VF)Cet article examine la façon dont les praticiens fabriquent la coordination au quotidien lorsqu’ils évoluent dans des environnements volatils. Il pose alors la question suivante:comment les acteurs résolvent-ils concrètement les problèmes de coordination auxquels ils sont confrontés,...

Persistent link: https://www.econbiz.de/10009144902

L’introduction des TIC au sein de PME appartenant à un groupe:le poids du contexte - The introduction of ICT in small and medium sized enterprises (SMEs) belonging to a group of co...

Pierson, Françoise; Rymeyko, Karine - Université de Bourgogne - CREGO EA7317 Centre de … - 2011

(VF)L’objet de cette recherche est d’étudier l’impact des TIC sur le fonctionnement organisationnel d’une PME appartenant à un groupe. Cette technologie est-elle source d’homogénéisation des pratiques de GRH ou conduit-elle à une persistance de fonctionnements existants ? Une...

Persistent link: https://www.econbiz.de/10009146897

Good internal communication increases productivity

Opitz, Isabel; Hinner, Michael B. - Fakultät Wirtschaftswissenschaften, Technische … - 2003

Internal communication has become an important factor in today's business world. The increased use of electronic media can, despite their obvious advantages, cause communication problems, i.e. information overload. By avoiding communication problems, the productivity of a company can be...

Persistent link: https://www.econbiz.de/10009207024

Vergleichbarkeit von Gesamt- und Umsatzkostenverfahren: Auswirkungen auf die Jahresabschlussanalyse

Rogler, Silvia - Fakultät Wirtschaftswissenschaften, Technische … - 2006

Sowohl nach Handelsgesetzbuch (HGB) als auch nach International Financial Reporting Standards (IFRS) kann die Gewinn- und Verlustrechnung entweder nach dem Gesamtkostenverfahren oder nach dem Umsatzkostenverfahren aufgestellt werden. Beide Verfahren führen zwar zum gleichen Ergebnis,...

Persistent link: https://www.econbiz.de/10009207065

The Changes of Accounting Standards and Structural Reform in Japanese companies

Asami, Yasuhiro - East Asian Bureau of Economic Research (EABER) - 2006

In the business year beginning on April 1 1999 or later our accounting standards have been greatly changed. Concretely (1) the disclosure of consolidated financial statements as audited documents, (2) consolidated statements of cash flows, and (3) tax consequences accounting have been introduced...

Persistent link: https://www.econbiz.de/10009365447

HOW FUTURE MANAGERS VIEW SOCIETAL CULTURE: A CROSS-COUNTRY COMPARISON

ALEXANDRU, CATANA GHEORGHE; DOINA, CATANA - In: Annals of Faculty of Economics 1 (2011) special, pp. 347-351

Our study aims at enriching the existing literature about the prospective managers view of an ideal societal value system and the existing cultural practices in their society. The findings about the students' perception on cultural practices and their expectations about societal culture are...

Persistent link: https://www.econbiz.de/10009366137