Search Results

1 - 10 of 85 items :

  • management measures x
  • Business Development, Change Management, Cooperation x
  • Entrepreneurship x
Clear All
The Global Crisis and the Subsidies to Manufacturing Firms

Abstract

The 2008-2009 global crisis has severely affected the world economy. Most national governments utilized fiscal policy measures including subsidies to reinforce and sustain their economies. In this study we examine the impact of the 2008-2009 global crisis on subsidies paid to manufacturing firms either by their governments or the European Union (i.e. EU). Our results indicate that, overall, a significantly larger proportion of firms had received subsidies after the global crisis. When we look into different subgroups, we find that firm size, female ownership, female management, and quality certification did not matter (more firms in all of these subgroups had received subsidies). On the other hand, our results demonstrate that firm type and top manager’s experience level made a difference in terms of subsidies received after the crisis.

Open access
Beyond Budgeting – A Fair Alternative for Management Control? - Examining the Relationships between Beyond Budgeting and Organizational Justice Perceptions

Commitment”, Journal of Applied Management Accounting , Vol. 5 No. 1, pp. 39–58. Maslow, A.H. (1948), “Higher and lower needs”, Journal of Psychology , Vol. 26, p. 433. McGregor, D. (1960), The Human Side of Enterprise , Mcgraw-Hill Publ.Comp., New York. Morgeson, F.P. and Humphrey, S.E. (2006), “The Work Design Questionnaire (WDQ): Developing and validating a comprehensive measure for assessing job design and the nature of work”, Journal of Applied Psychology , Vol. 91 No. 6, pp. 1321–1339. Ohlwein, M. (1999), Märkte für gebrauchte Güter, DUV

Open access
The CAC 40 Index’s Reaction to Terrorist Attacks: The Case of Charlie Hebdo

response to earnings announcements and interim reports: an analysis of SBF120 companies. Annales D’économie et de statistique , 60, 151-175. Binder, J. (1998). The event study methodology since 1969. Review of Quantitative Finance and Accounting , 11(2), 111-137. Bowman, R. (2006). Understanding and conducting event studies. Journal of Business Finance and Accounting , 10(4), 561-584. Brown, S., & Warner, J. (1980). Measuring security price performance. Journal of Financial Economics , 8(3), 205-258. Brown, S., & Warner, J. (1985). Using daily

Open access
Factors Influencing Customers’ Attitude Towards SMS Advertisement: Evidence from Mauritius

), “What is coefficient alpha? An examination of theory and applications”, The Journal of Applied Psychology . Vol. 78, Iss. 1, pp 8-104. Retrieved from: doi: 10.1037/0021-9010.78.1.98 Dart, A. (2017) Reporting Multiple Regressions in APA – Part One , Available online at http://www.adart.myzen.co.uk/reporting-multiple-regressions-in-apa-format-part-one/ Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989), “User acceptance of computer technology: A comparison of two theoretical models”, Management Science , Vol. 35 Iss. 8, pp.982–1003 Ducoffe, R

Open access
Performance Management Systems – Proposing and Testing a Conceptual Model

Scorecard—Measures That Drive Performance . Harvard Business Review, 79. Kramer, M. R., & Porter, M. (2011). Creating shared value . Harvard business review, 89(1/2), 62-77. Lee, C. D. (2005). Rethinking the goals of your performance - management system . Employment Relations Today, 32(3), 53-60. Lohman, C., Fortuin, L., & Wouters, M. (2004). Designing a performance measurement system: A case study . European Journal of Operational Research, 156(2), 267-286. Magretta, J., & Stone, N. (2002). What management is . Simon and Schuster

Open access
The Valences of “Value” for the Strategic Management Process

, M., Patscheke, S., & Hawkins, E. (2011). Measuring shared value. How to Unlock Value by Linking Social and Business Results , FSG. https://www.commdev.org/userfiles/Measuring_Shared_Value.pdf Rothaermel, F.T. (2015). Strategic Management . New York: McGraw Hill Education. Scott, M. C. (1998). Value Drivers: The Manager's Guide for Driving Corporate Value Creation . Wiley. Sempels, C., & Hoffmann, J. (2013). Sustainable innovation strategy: creating value in a world of finite resources . Palgrave Macmillan. Spender, J. C. (1996). Making

Open access
Strategies for developing knowledge economy in Romania

References Bejinaru, R. (2017). Universities in the knowledge economy. Management Dynamics in the Knowledge Economy, Vol. 5, No. 2, pp. 251-271. Bolisani, E., and Bratianu, C. (2017). Knowledge strategy planning: an integrated approach to manage uncertainty, turbulence, and dynamics. Journal of Knowledge Management , Vol. 21, No. 2, pp. 233-253. Bratianu, C. (2011). A new perspective of the intellectual capital dynamics in organizations. In Vallejo-Alonso, B., Rodriguez-Castellanos, A. and Arregui-Ayastuy, G. (Eds.). Identifying, measuring

Open access
Gender and Financial Risk: The U.S. and Brazil

), “Risk taking propensity of entrepreneurs”, Academy of Management Journal , Vol. 23 No. 3, pp. 509-520. Brown, D. A. (2007), “Pensions and risk aversion: The influence of race, ethnicity, and class on investor behavior”, Lewis and Clark Law Review , Vol. 11, pp. 385. Byrnes, J. P., Miller, D. C., and Schafer, W. D. (1999), “Gender differences in risk taking: A meta-analysis”, Psychological Bulletin , Vol. 125 No. 3, pp. 367. Campbell, K., and Mínguez-Vera, A. (2008), “Gender diversity in the boardroom and firm financial performance”, Journal of

Open access
Effective energy planning for improving the enterprise’s energy performance

References Anisimova, T.Yu. (2013), “Analysis of standards in energy management”, Middle-East Journal of Scientific Research , Vol. 13, No. 5, pp. 654-657. Antunes, P., Carreira, P. and Silva, M.M.S. (2014), “Towards an energy management maturity model”, Energy Policy , Vol. 73, No. 3, pp. 803–814. Bonacina, F., Corsini, A., De Propris, L., Marchegiani, A. and Mori, F. (2015), “Industrial energy management systems in Italy: State of the art and perspective”, Energy Procedia, Vol. 82, No. 4, pp. 562-569. Brown, M. and Desai, D. (2014

Open access
The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada

Abstract

The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, and GAAP-to-GAAP differences. Comprehensive knowledge of IFRS 1, First Time Adoption of International Financial Reporting Standards is crucial to our ability to assess the transitory and future impact of IFRS. IFRS 1 sets the precedent for financial reporting under IFRS, overrides transitional provisions included in other IFRS, and prescribes detailed disclosures. This detailed “rules-based” standard permits discretionary management policy choices which have material impact on transitory reporting as well as future financial results.

Open access