Loučanová Erika, Nosálová Martina, Parobek Ján and Ana Dopico
Intelligent innovation represents any autonomic change with positive impact to the customer. They increase the comfort of the customer and concurrently they represent more effective, more economical, healthier and safer solution. This term is not so usual in Slovakia, however intelligent innovation are present on the market. For that in the article intelligent innovation assessment, we focused on intelligent and active packaging, the occurrence of which we have mostly noticed on the Slovak market. The paper deals with the evaluation of the perception of packaging innovations by using the Kano model. According to research results, intelligent and active packaging influence customers and therefore constitutes a tool of competitiveness in Slovakia. However, considering the specification of their requirements, the degree of impact is very variable and specific to customers of different gender and age.
E-government public services in Romania must follow unitary procedures considering the new requirements of the European Union from the Digital Agenda for Europe Strategy 2020. E-government 2.0 has to be implemented because of the cultural and behavioral transformations in the interaction between governments and users of e-services. E-government 2.0 projects use tools and techniques of social media to accomplish their goals. This article examines the possible risk categories and the risk management procedures needed to mitigate risks in future Romanian e-government projects, according to the strategic lines of development for the Digital Agenda. We propose a risk management plan for the e-government lines of action within the strategic lines of development that includes identifying, assessing, and mitigating the risks. New and modernized government services through e-government 2.0 projects that apply risk management will bring a significant improvement in how citizens and businesses relate to government and will increase the use of e-government services.
Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measures and describes the direction, degree and form of the association between two variables, thus obtaining high, reasonable, weak and very weak links between the benefits / costs and the performance of the entity.
The tool used in the research undertaken by construction companies is the questionnaire.
The questionnaire “On the Costs and Benefits of IFRS in Construction Companies in the Western Region of Romania” was disseminated among professional accountants in order to identify the perceptions of economists operating in construction companies in the Western Region Romania on the costs and benefits of implementing international standards. Thus, through this paper we aim to identify the correlations between the following benefits and costs:
- Benefits of implementation: comparability of information, increased transparency, increased access to capital, cost savings, reduction of informational asymmetry,
- Implementation costs: IFRS readiness level, complexity of standards, link between accounting and taxation, existing accounting tradition, costs associated with IFRS conversion, and
- Performance of the entity viewed from the perspective of: total revenue and turnover. In the research, we chose to present the analysis of compared to both the total revenues and the turnover, because the difference between the two economic-fiscal indicators is mainly represented by the financial revenues and the incomes from the disposals of assets.
Florin Turcas, Florin Dumiter, Petre Brezeanu and Stefania Jimon
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