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Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata
Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata
Edizione [First edition.]
Pubbl/distr/stampa United Kingdom : , : Emerald, , 2013
Descrizione fisica 1 online resource (343 p.)
Disciplina 657.0943
657.0947
Altri autori (Persone) AlbuCatalin Nicolae
MustataRazvan V
Collana Research in accounting in emerging economies
Soggetto topico Business & Economics - Accounting - General
Business & Economics - Accounting - Governmental
Accounting
Finance & accounting
Accounting - Europe Central - History - 20th century
Accounting - Europe Eastern - History - 20th century
ISBN 1-78190-939-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The adoption of international financial reporting standards (IFRS) and loss avoidance in Turkey / Secil Varan, Cagnur Kaytmaz Balsari -- The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting : a case of Russia / Tatiana A. Garanina, Polina S. Kormiltseva -- The true and fair view concept in Romania : a case study of concept transferability / Catalin Nicolae Albu, Nadia Albu, David Alexander -- Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia / Lehte Alver, Jaan Alver, Liis Talpas -- Evolution of accounting in Moldova : some reflections about the importance of historical and cultural factors / David Alexander, Olesea Ghedrovici -- Intellectual capital disclosure of Romanian listed companies / Nicoleta Maria Ienciu, Dumitru Mati -- The determinants of intellectual capital disclosure : evidence from Romania / Cristina Maria Morariu -- Intangible assets and their reporting practices : evidence from Slovenia / Mateja Jerman -- Reconsidering financial reporting from the perspective of corporate social and environmental responsibility. Romanian companies' approach / Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu -- Environmental disclosure of Romanian listed entities / Ionel-Alin Ienciu -- Does professional accounting qualification matter for the provision of accounting services? / Sergeja Slapnicar, Maja Zaman Groff, Neza Stumberger -- Assessing accounting students' academic performance : a case study on Romania / Carmen Giorgiana Bonaci ... [et al.].
Record Nr. UNINA-9910529793603321
United Kingdom : , : Emerald, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting in Latin America / / edited by Claudio Wanderley, Fábio Frezatti ; contributors Orhan Akisik [and thirteen others]
Accounting in Latin America / / edited by Claudio Wanderley, Fábio Frezatti ; contributors Orhan Akisik [and thirteen others]
Edizione [First edition.]
Pubbl/distr/stampa Bingley, England : , : Emerald, , 2014
Descrizione fisica 1 online resource (207 p.)
Disciplina 657
Collana Research in Accounting in Emerging Economies
Soggetto topico Accounting - Latin America
Soggetto genere / forma Electronic books.
ISBN 1-78441-067-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Accounting in Latin America; Copyright page; Contents; List of Contributors; List of Reviewers; Editorial Advisory Board; About the Editors; Introduction; Accounting Information Quality in Latin- and North-American Public Firms; Introduction; Theoretical Framework; Methodological Procedures; Hypothesis Development and Model Definition; Results and Analysis; Concluding Remarks; Notes; References; Appendix; Financial Reporting and Foreign Direct Investments in Latin America; Introduction; Financial Reporting in Latin America: Recent Developments and Main Characteristics
Development of Financial Sector in Latin American Countries Hypotheses Development; Econometric Model and Data; Results of Empirical Analyses; Conclusions; Notes; Acknowledgment; References; A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms; Introduction; Construction of a Social Disclosure Index; Methods; Reliability and Validation Tests of the Social Disclosure Index; Conclusions; Notes; References; Appendix A: Pearson Correlation Matrix between Variables of Social Disclosure Index; Appendix B: List of Companies Components of the Study
Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America Introduction; Research Method; FCPA Anti-Bribery, Accounting, and Internal Control Provisions; Common Bribery Schemes in Latin America; Auditor's Responsibility with Respect to FCPA Violations; Auditor's Liability with Respect to FCPA Violations of Their Clients; Conclusion; Notes; References; Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies; Introduction; Performance Measurement and Strategy; Methodological Procedures
Results Conclusions; References; Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises; Introduction; Literature Review and Theory; Garengo's PMS Typology for SME; Quality Management; Quality and Measurement; Research design; Analysis of the Classification of the PMS; Discussion about the Quality Management and the Use of PMS; Conclusion; References; About the Authors
Record Nr. UNINA-9910459742103321
Bingley, England : , : Emerald, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting in Latin America [[electronic resource] /] / edited by Fábio Frezatti, Cláudio De Araujo Wanderley
Accounting in Latin America [[electronic resource] /] / edited by Fábio Frezatti, Cláudio De Araujo Wanderley
Edizione [First edition.]
Pubbl/distr/stampa Bingley, England : , : Emerald, , 2014
Descrizione fisica 1 online resource (207 p.)
Disciplina 657
Altri autori (Persone) FrezattiFábio
WanderleyClaudio De Araujo
Collana Research in accounting in emerging economies
Soggetto topico Business & Economics - International - Accounting
Financial accounting
Accounting
Accounting - Latin America
ISBN 1-78441-067-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Accounting information quality in Latin- and North-American public firms / Edilson Paulo ... [et al.] -- Financial reporting and foreign direct investments in Latin America / Orhan Akisik -- A social disclosure index for assessing social programs in Brazilian listed firms / Rodrigo de Souza Gonçalves ... [et al.]-- Auditors and the foreign corrupt practices act : lessons from Latin America / Ricardo Colón, Héctor G. Bladuell -- Relations between supply chain performance indicators usage patterns and strategic goals typologies : evidence from Brazilian agribusiness companies / Antônio André Cunha Callado, Aldo Leonardo Cunha Callado -- Performance measurement system and quality management in small and medium-sized Brazilian enterprises / Diego dos Santos Pereira, José Carlos Tiomatsu Oyadomari.
Record Nr. UNINA-9910538431503321
Bingley, England : , : Emerald, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne
Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne
Pubbl/distr/stampa [Bradford, England], : Emerald, 2008
Descrizione fisica 1 online resource (218 p.)
Altri autori (Persone) ParkerLee D
GuthrieJames
MilneMarkus
Collana Accounting, auditing & accountability journal
Soggetto topico Accounting
Auditing
Liability (Law)
Soggetto genere / forma Electronic books.
ISBN 1-281-38495-X
9786611384951
1-84663-799-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; CONTENTS; EXECUTIVE EDITORIAL BOARD; EDITORIAL; Public sector to public services: 20 years of "contextual" accounting research; Auditing research: a review across the disciplinary divide; Strategic management accounting: how far have we come in 25 years?; Did Kaplan and Johnson get it right?; Chronicles of wasted time?; Enterprise culture and accountancy firms: new masters of the universe; Innovation, convergence and argument without end in accounting history; "A True Account"; Call for Papers
Record Nr. UNINA-9910458066603321
[Bradford, England], : Emerald, 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne
Accounting, auditing & accountability journal [[electronic resource] ] . Volume 21, Number 2 Into the light and engagement : 20 years of the AAAJ / / Guest editors: Lee D. Parker, James Guthrie, and Markus Milne
Pubbl/distr/stampa [Bradford, England], : Emerald, 2008
Descrizione fisica 1 online resource (218 p.)
Altri autori (Persone) ParkerLee D
GuthrieJames
MilneMarkus
Collana Accounting, auditing & accountability journal
Soggetto topico Accounting
Auditing
Liability (Law)
Soggetto genere / forma Electronic books.
ISBN 1-281-38495-X
9786611384951
1-84663-799-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; CONTENTS; EXECUTIVE EDITORIAL BOARD; EDITORIAL; Public sector to public services: 20 years of "contextual" accounting research; Auditing research: a review across the disciplinary divide; Strategic management accounting: how far have we come in 25 years?; Did Kaplan and Johnson get it right?; Chronicles of wasted time?; Enterprise culture and accountancy firms: new masters of the universe; Innovation, convergence and argument without end in accounting history; "A True Account"; Call for Papers
Record Nr. UNINA-9910538000303321
[Bradford, England], : Emerald, 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]]
Accounting, auditing & accountability journal . Volume 2, Number 6 Accounting as codified discourse [[electronic resource]]
Pubbl/distr/stampa [Bradford, England], : Emerald, 2007
Descrizione fisica 1 online resource (143 p.)
Disciplina 657/.05
Collana Accounting, Auditing & Accountability Journal - Volume 20, Issue 6
Soggetto topico Accounting
Auditing
Liability (Law)
Soggetto genere / forma Electronic books.
ISBN 1-281-14341-3
9786611143411
1-84663-699-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; CONTENTS; EDITORIAL ADVISORY BOARD; Accounting as codified discourse; Discourse and audit change; Social and environmental reporting and hegemonic discourse; Enrolling discourse consumers to affect material intellectual capital practice; Analysing accounting discourse: avoiding the "fallacy of internalism"; Reply to: "Analysing accounting discourse: avoiding the 'fallacy of internalism'"; Call for papers
Record Nr. UNINA-9910451286403321
[Bradford, England], : Emerald, 2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting, auditing & accountability journal . Volume 20, Number 6 Accounting as codified discourse [[electronic resource]]
Accounting, auditing & accountability journal . Volume 20, Number 6 Accounting as codified discourse [[electronic resource]]
Pubbl/distr/stampa [Bradford, England], : Emerald, 2007
Descrizione fisica 1 online resource (143 p.)
Disciplina 657/.05
Collana Accounting, Auditing & Accountability Journal - Volume 20, Issue 6
Soggetto topico Accounting
Auditing
Liability (Law)
ISBN 1-281-14341-3
9786611143411
1-84663-699-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; CONTENTS; EDITORIAL ADVISORY BOARD; Accounting as codified discourse; Discourse and audit change; Social and environmental reporting and hegemonic discourse; Enrolling discourse consumers to affect material intellectual capital practice; Analysing accounting discourse: avoiding the "fallacy of internalism"; Reply to: "Analysing accounting discourse: avoiding the 'fallacy of internalism'"; Call for papers
Record Nr. UNINA-9910534372803321
[Bradford, England], : Emerald, 2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Achieving ethical excellence / / edited by Michael Schwartz, Howard Harris, guest editor, Alan Tapper
Achieving ethical excellence / / edited by Michael Schwartz, Howard Harris, guest editor, Alan Tapper
Edizione [First edition.]
Pubbl/distr/stampa West Yorkshire, England : , : Emerald, , 2014
Descrizione fisica 1 online resource (202 p.)
Disciplina 174.4
Collana Research in Ethical Issues in Organizations
Soggetto topico Business ethics
Professional ethics
Soggetto genere / forma Electronic books.
ISBN 1-78441-246-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Achieving Ethical Excellence; Copyright page; Contents; Editorial Board; List of Contributors; About the Authors; Introduction to Selected Papers from the 20th Annual AAPAE Conference; Promoting Integrity Integritively: Avoiding the Scylla and Charybdis of Abdication and Zealotry; Integrity and Integritive Action; Integrity, Ethics, and Fidelity to Standards; Geosyllogistic Ethics; Mechanical Jurisprudence; Codes, Again; Three Ps of Academic Integrity; Conclusion; Notes; References; Dividing to Conquer: Using the Separation of Powers to Structure Institutional Inter-Relations
IntroductionThe Separation of Institutional Processes; It Is Efficient for Separate Processes to Perform Distinct Tasks; Separate Institutional Processes Can Constrain Authority; Separate Institutional Processes Prevent the Compromising of Specific Tasks; Section Summation: Separation of Powers Requires Distinct Institutional Processes; The Separation of Personnel; Separate Personnel as a Fetter to Corruptness of Character; Structural Separation and Role-Based Virtues; Section Summation: The Separation of Personnel; Replacing Authority to Avoid Conflicts of Interest
Splitting Authority: Veto, Assent and the 'Coordination Thesis'The Exceptional Nature of the Veto; The 'One Good Apple' Theorem; The Non-Aligned Interests Theorem; The Aligned Legitimate Interests Theorem; The Limited Power of the Veto; Section Summation: Checks and Balances; Balance of Strengths; Vertical Accountability; The Overlapping of Jurisdiction: Federal and Local Governments; Representativeness and Informed Decisions: The Question of Social Diversity; Two Remaining Inter-Relations; The Non-Separation of Personnel; Sheer Messiness; Conclusion: We Separate Only to Reconnect; Notes
ReferencesEnriching Rights: Virtue and Sacrifice in Just War Theory; Introduction; Sacrifice and Risk-Acceptance; Sacrifice and Supererogation; Political Forgiveness; Forgiveness and Proportionality; Conclusion; Notes; Acknowledgements; References; Professional Athletes and Their Duty to be Role Models; Introduction; Role Modelling: Expectations and Intuitions; The Values Implicit in Sport and Athletics; Ethical Reasoning in Sport; Conclusion; References; Ethics and the Art of Sport Governance; Introduction; The AFL's Illicit Drugs Policy in Question
The AFL Commission and Players' Community ResponsibilityThe AFL as a Practice Community; Live Gambling Odds Advertising During Televised Footy Games and Footy Shows; Concluding Remarks; References; Ethics Training for Corporate Boards; Introduction; Why the Board Is Different; Who Is Responsible for Training the Board?; Conceptual Framework; Reflection; Moral Imagination; Courage; How Best to Do the Training; Training for Personal Integrity; Moral Imagination; Courage; Case Studies; Heuristics; Mentors; Reflection; Integrity in Decision Processes; Devil's Advocate Procedures; Conclusion
Practical Implications
Record Nr. UNINA-9910463817903321
West Yorkshire, England : , : Emerald, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Achieving ethical excellence [[electronic resource] /] / edited by Howard Harris, Michael Schwartz
Achieving ethical excellence [[electronic resource] /] / edited by Howard Harris, Michael Schwartz
Edizione [First edition.]
Pubbl/distr/stampa West Yorkshire, England : , : Emerald, , 2014
Descrizione fisica 1 online resource (202 p.)
Disciplina 174.4
Altri autori (Persone) HarrisHoward (Head of Management Research)
SchwartzMichael (College teacher)
Collana Research in ethical issues in organizations
Soggetto topico Business & Economics - Business Ethics
Business ethics
Business & management
Economics, finance, business & management
Professional ethics
Sports - Moral and ethical aspects
Separation of powers
ISBN 1-78441-246-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Introduction to selected papers from the 20th Annual Aapae Conference / Alan Tapper -- Promoting integrity integritively : avoiding the Scylla and Charybdis of abdication and zealotry / Daniel E. Wueste -- Dividing to conquer : using the separation of powers to structure institutional inter-relations / Hugh Breakey -- Enriching rights : virtue and sacrifice in just war theory / Matthew Beard -- Professional athletes and their duty to be role models / Sandra Lynch, Daryl Adair, Paul Johnson -- Ethics and the art of sport governance / Joseph Naimo -- Ethics training for corporate boards / Howard Harris -- Empowering employee voice to reduce ethical risk / Christina M. Scott-Young -- Harris, H., Wijesinghe, G., McKenzie, S. (Eds.). The heart of the good institution : virtue ethics as a framework for responsible management, Dordrecht, The Netherlands: Springer / Brenden Kendall -- Bowden, P. (Ed.). (2012). Applied ethics : strengthening ethical practices. Prahran, Australia: Tilde University Press / Stephan Millett -- Giselsson, K. (2012). Grounds for respect : particularism, universalism and communal accountability. Plymouth, UK: Lexington Books / Laura D'Olimpio -- Provis, C. (2012). Individuals, groups and business ethics. New York, NY: Routledge / R.E. Ewin -- Breakey, H. (2012). Intellectual liberty : natural rights and intellectual property. Farnham, Surrey : Ashgate / Robin Tapper.
Record Nr. UNINA-9910529673903321
West Yorkshire, England : , : Emerald, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
ACMM-CMSE : special issue / / guest editor, Cathy Liu
ACMM-CMSE : special issue / / guest editor, Cathy Liu
Pubbl/distr/stampa [Bradford, England] : , : Emerald, , 2015
Descrizione fisica 1 online resource (65 p.)
Disciplina 620.11223
Collana Anti-Corrosion Methods and Materials
Soggetto topico Corrosion and anti-corrosives
Corrosion control industry
Materials science
Soggetto genere / forma Electronic books.
ISBN 1-78560-365-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Research and evaluation of T91 superheater material for high temperature corrosion in biomass power plants; Correlation study on general and accelerated corrosion of the welded structure of aluminum alloy 2219 in N2O4; The synergistic inhibition effect between imidazoline and the oxide film on L360 steel in CO2/H2S systems; The mechanical and corrosion resistance properties of Ti/TiN multi-layer films produced by physical vapor deposition; The corrosion mechanism of 1Cr18Ni9Ti alloy used for an underwater craft component
Effect of high temperature compression deformation strain rate on the microstructure and corrosion behavior of 2205 duplex stainless steelAnticorrosion performance of sintered NdFeB magnets by EDM in different dielectric fluids; Research into the corrosion behavior of carbon steel in simulated reverse osmosis product water and seawater using a wire beam electrode; The effect of microstructure and the related bio-corrosion behavior of AZ91D Mg alloy in SBF artificial body fluid; Methods; New materials and equipment; Industrial news; Environment and safety
Conferences, training and publicationsDiary
Record Nr. UNINA-9910548221003321
[Bradford, England] : , : Emerald, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui