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The purpose of this paper is to study the impact on company financial reporting of IFRS mandatory transition in Italy and Germany. The study investigates the global and partial impact of each individual accounting adjustment that occurs on company financial reporting during IFRS transition. The...
Persistent link: https://www.econbiz.de/10010669266
particular. The following sections define culture, explain its components, describe the measurement instrument and provide …
Persistent link: https://www.econbiz.de/10010669370
measurement and understanding of performance in marketing. …
Persistent link: https://www.econbiz.de/10010669404
Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice for today's companies, whose value creation often depends more on intellectual capital type resources rather than monetary or physical resources. This article focuses on the...
Persistent link: https://www.econbiz.de/10010670413
Many pre-existing air conditioner load control programs can provide valuable operational flexibility but have not been incorporated into electricity ancillary service markets or grid operations. Multiple demonstrations have shown that residential air conditioner (AC) response can deliver...
Persistent link: https://www.econbiz.de/10010636185
results of the project no. 402/09/2057 „Measurement and management of the intangible assets impact on enterprise performance …
Persistent link: https://www.econbiz.de/10010638547
Criticizes the standard international definition of unemployment as being too restrictive to measure accurately unemployment in labour- surplus economies. Using Indonesia as a basis, proposes a definition which is based on trends in real wages which aims to reflect the real extent of labour...
Persistent link: https://www.econbiz.de/10010643185
Introduces the notion of employment elasticity and describes statistical methods for its estimation. Based on annual labour force surveys and censuses, estimates the employment elasticity of major sectors in Indonesia between 1977 and 1996. Makes recommendations based on a comparison of the...
Persistent link: https://www.econbiz.de/10010643187
approach as its measurement framework and recommended that all public bodies use the framework to "agree priorities, set …: Final Recommendations of the Equalities Review Steering Group on Measurement (CASEpaper 121), were prepared as background … papers to assist in the development of the measurement framework for the Equalities Review. It discusses the challenges in …
Persistent link: https://www.econbiz.de/10009201214
This paper develops and applies a prelaunch model and measurement system to the marketing planning of a new automobile …
Persistent link: https://www.econbiz.de/10009204132