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The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits

December 2007 followed in 2008. In 2006, when the introduction of accrual accounting was completed, the state government initiated a second project NHH , which stands for ‘new budget system Hamburg’ (Finanzbehoerde der FHH, 2009). As its name indicates, the aim of the project was to integrate the information from the new accounting system in the budget process, starting from budgetary planning, to budget control, and the budget’s execution. In 2010, however, the reform process came to a halt due to a lack of acceptance on the part of both political representatives and

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in Tékhne
TDABC for a manufacturing environment: A case study

the event Kaplan and Anderson (2003) have pointed out the following advantages of this approach: Easy and fast to implement Integrates well with data now available from recently installed ERP and CRM systems Inexpensive and fast to maintain and update Ability to scale to enterprise-wide models Easy to incorporates specific features for particular orders, processes, suppliers, and customers More visibility to process efficiencies and capacity utilization Ability to forecast future resource demands based on predicted order quantities and

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in Tékhne
Tourism industry in the new Europe: trends, policies and challenges

Abstract

This paper provides an examination of tourism in the New Member States of the European Union from the date of accession until the last year for which data is available (2014), assessing not only the importance of tourism for the New Member States economy, but also the factors and trends that might affect this industry. Predictions for tourism after joining the EU had been confident and the statistical findings confirmed that the outcomes had been to a great extent encouraging and favourable. Considerable research has been devoted to tourism in the developed countries from Europe, the so-called Old Member States, but rather less attention has been paid to tourism in the Central Eastern Europe, the New Member States region. In this regard, the paper will start with an overview of the current state of the literature on this topic, section that precedes a presentation of European bodies and policies in the travel and tourism field. According to The World Bank Database (World Tourism Organization, 2016), the number of international inbound tourists in the countries Newest Members of EU increased on average three times and in many cases this is partly a consequence of the Community’s accession policy and the market oriented policies in the new Member States (Enterprise and Industry Directorate-General of the European Commission, 2007). Time series will be analysed in order to identify specific trends in the tourism industry, but also in an attempt to characterize the European integration impact on the New Member States’ tourism. Main future challenges and opportunities in the travel and tourism industry will also be sketched, so the paper to better serve not only participants in the academic community and practitioners in the tourism business, but also financial market parties or consultants.

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Ownership Concentration and Firm Performance in Transition Economies: Evidence from Montenegro

Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration, Journal of Political Economy, Vol. 94, No. 4, pp. 691-719. 76. Grossman, S. J. and Hart, O. (1988) One Share - One Vote and the Market for Corporate Control, Journal of Financial Economics, Vol. 20, No. 1-2, pp. 175-202. 77. Grossman G., and Helpman E. (1991) Innovation and Growth in the Global Economy, Cambridge: MIT Press. 78. Gugler, K. and Weigand, J. (2003) Is ownership really endogenous?, Applied Economics Letters, Vol. 10, No. 8, pp

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Brand management and internationalization: A case study in the sports equipment industry

the brand shows that despite the specific nature of each element, the brand’s success is closely linked to its careful selection and harmonious integration and interaction. One should not forget that the positioning seems to be the expression of the combination of the elements of the brand in its market adaptation ( Biel, 1997 ; Duarte, 2005 ). According to Ghodeswar (2008, p. 5), brand identity ‘ is a unique set of brand associations implying a promise to customers and includes a core and extended identity ’. Core identity is the central, everlasting essence of

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in Tékhne
Institutionalizing accrual budgeting and accounting through a uniform legislation: Une expérience á la Camerounaise

Accounting (UA), on the other hand, according to the Uniform Accountancy Act (UAA) of OHADA (2001) seeks to integrate enterprise accounting and government macro-economic accounting into one unified model. Uniform accounting scholars such as Elad (2005) hold that UA is appropriate for developing countries, because it specifies detailed standards on accounting terminologies, bookkeeping and valuation rules. He extends that UA helps to enhance control, consistency, comparability and consolidation of financial information such that bookkeepers and even non-accountants can

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in Tékhne
University Governance in Europe: Managerial Convergences or Political Harmonization?

Abstract

Objective: This contribution attempts to highlight the convergences and divergences of the strategies and modes of governance put in place in the current context of European universities (knowledge economy, budget restrictions, changing demand of students and employers).

Methodology: A study of three universities from three different countries, two public and one private, is proposed from the analysis of the internal official documents (strategic projects) of the structures and interviews with the leaders.

Findings: Elements of convergences and divergences are highlighted, which makes it possible to make hypotheses to verify in other researches.

Value Added: The approach is exploratory and complementary to the analyses in terms of the structure and strategy model of higher education institutions

Recommendations: The implementation of the Bologna Process is still often instrumentalized or rejected (defence of local specificities or fears of excessive standardization), but the current evolution of constraints and environments seems to go far beyond this non-normative project. It should therefore be considered as an opportunity for a positive and effective response to the present stakes.

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The new economic good: Your own personal data. An integrative analysis of the Dark Web

Abstract

Do you remember the times when the copyright or a patent had no economic value? Neither do I, because this happened more than 300 years ago when the printing activity took place completely free. It was the eighteenth century, when France, England, Germany and the United Kingdom realized that the author was pretty important for the state and the first regulations appeared. Exactly like the intellectual property, in the new era of technology, dynamic change and growing e-commerce, the data with personal character is the newest economic good. More and more studies and journals show that in the near future the personal information will also have an economic value since databases are so important for businesses, but also for other institutions like the police or even intelligence agencies. The current article is the first in a row of a complex research regarding the importance of the personal data in the current economy and its actual value in an organization. Further studies will be needed in order to conclude and create a model for measuring the value of personal data. This first step is a research and a detailed analysis of the current status-quo. The changes that appeared after the entry of the European directives regarding General Data Protection Regulation will be analyzed. Another significant section of the article is a close review of the personal data black market. In order to submit this aspect as clear and objective as possible, further research on the dark internet (Onion) was conducted and prices for clones of credit cards, Amazon or PayPal accounts and cloned personal documents were examined and charted.

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When Econometrics Meets Machine Learning

invite Yong Tan to help answer the question first. 2.2 Yong Tan 2.2.1 Idea 1: Integration of machine learning and econometrics will be of great value Actually, I have been talking about this topic many times from the methodological point of view. However, this time I would like to start with a disclaimer that methodology itself is just a tool. We want to advance the tool in order to solve more interesting business problems. The objective of using econometrics is to find out the causal relationship of data, which is our main purpose. On the other hand, from

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Smart solutions for improving working processes. A research experiences from dental clinic

REFEENCES Arm Mbed. (2018). Understanding the different types of BLE Beacons, https://os.mbed.com/blog/entry/BLE-Beacons-URIBeacon-AltBeacons-iBeacon/ . Brokaw, S. (2014). The expectation of Quick Response (QR) Codes in print media: An empirical data research anthology. Journal of undergraduate research. Davenport, T.H., Prusak, L. (1998). Working knowledge. Harvard Business School Press, Boston. Filos, E. (2006). Smart organizations in the digital age In: Mezgár, I. (ed.) Integration of Information and Communication Technologies in Smart

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