Are entrepreneurs in rural areas of Russia and the Ukraine any different from their urban based counterparts? What are the implications of the distinctiveness of rural entrepreneurship upon the institutional setting – given the weakness of the State? We focus upon the experience of rural areas...

In this paper we describe the existence of financial illusion in public accounting and we comment on its effects for the future sustainability of local public services. We relate these features to the lack of incentives amongst public managers for improving the financial reporting and thus...

A prolonged confrontation between Yahoo! Inc. and French anti-racism activists who ask for the removal of Nazi items from auction sites as well as restricted access to neo-Nazis sites is analyzed. We present the case and its development up to the decision of Yahoo! Inc. to remove the items from...

The qualitative dimension of the service companies’ activities also refers totheir impact over the environment. This aspect is meant to contribute to a sustainableeconomic growth, based on high economic performances, but also on obeying theenvironment protection and preservation requirements....

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the...

Our interest is focused on an important sector of the national economy: the hospitality industry. The paper is the result of a careful analysis of the literature and of a field research. According to the answers of hotels' managers, competitiveness is based mainly on service quality and cost...

The increased interconnection among local and global players induced by globalization, as well as the need for a complete application of the “subsidiarity principle”, calls for a re-thinking of the “corporate social responsibility” concept. This new concept broadens the perspective of...

The purpose of this paper is to assess and promote safe and sound banking systems, including the policy, legal and regulatory framework which affects developing countries’ banking systems, especially in terms of the range of institutions and products available, their financial performance and...

Le management est l’art de diriger efficacement une organisation en vue d’atteindre les effets désirés avec le minimum de gaspillage. Outre la rationalisation, cela nécessite du charisme : un manager extrait de l’angoisse de son organisation et y instille de l’enthousiasme. Ainsi...

Management scholars have sought to answer the question: is there a financial payoff for ad-dressing ecological and social issues? We move beyond this question and include a time com-ponent for corporate financial performance (CFP) and a firm’s innovativeness in order to ask: when does it pay?...