Search results for: Accounting career

Authors: Phusit Phukamchanoad

Abstract:

This study aimed to analyse the application of sufficiency economy in students’ ways of life on campus at Suan Sunandha Rajabhat University. Data was gathered through 394 questionnaires. The study results found that the majority of students were confident that “where there’s a will, there’s a way.” Overall, the students applied the sufficiency economy at a great level, along with being persons who do not exploit others, were satisfied with living their lives moderately, according to the sufficiency economy. Importance was also given to kindness and generosity. Importantly, students were happy with living according to their individual circumstances and status at the present. They saw the importance of joint life planning, self-development, and self-dependence, always learning to be satisfied with “adequate”. As for their practices and ways of life, socially relational activities rated highly, especially initiation activities for underclassmen at the university and the seniority system, which are suitable for activities on campus. Furthermore, the students knew how to build a career and find supplemental income, knew how to earnestly work according to convention to finish work, and preferred to study elective subjects which directly benefit career-wise. The students’ application of sufficiency economy philosophy principles depended on their lives in their hometowns. The students from the provinces regularly applied sufficiency economy philosophy to their lives, for example, by being frugal, steadfast, determined, avoiding negligence, and making economical spending plans; more so than the students from the capital.

Keywords: Application of Sufficiency Economy Philosophy, Way of Living, Undergraduate Students.

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Authors: Charawee Butbumrung

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This paper aimed to study the factors that relate to working behavior of employees at Pakkred Municipality, Nonthaburi Province. A questionnaire was utilized as the tool in collecting information. Descriptive statistics included frequency, percentage, mean and standard deviation. Independent- sample t- test, analysis of variance and Pearson Correlation were also used. The findings of this research revealed that the majority of the respondents were female, between 25- 35 years old, married, with a Bachelor degree. The average monthly salary of respondents was between 8,001- 12,000 Baht, and having about 4-7 years of working experience. Regarding the overall working motivation factors, the findings showed that interrelationship, respect, and acceptance were ranked as highly important factors, whereas motivation, remunerations & welfare, career growth, and working conditions were ranked as moderately important factors. Also, overall working behavior was ranked as high. The hypotheses testing revealed that different genders had a different working behavior and had a different way of working as a team, which was significant at the 0.05 confidence level, Moreover, there was a difference among employees with different monthly salary in working behavior, problem- solving and decision making, which all were significant at the 0.05 confidence level. Employees with different years of working experience were found to have work working behavior both individual and as a team at the statistical significance level of 0.01 and 0.05. The result of testing the relationship between motivation in overall working revealed that interrelationship, respect and acceptance from others, career growth, and working conditions related to working behavior at a moderate level, while motivation in performing duties and remunerations and welfares related to working behavior towards the same direction at a low level, with a statistical significance of 0.01.

Keywords: Employees of Pakkred Municipality, Factors, Nonthaburi Province, Working Behavior.

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Authors: Khaled Elbehiery, Hussam Elbehiery

Abstract:

The success of education is dependent on evolution and adaptation, while the traditional system has worked before, one type of education evolved with the digital age is virtual education that has influenced efficiency in today’s learning environments. Virtual learning has indeed proved its efficiency to overcome the drawbacks of the physical environment such as time, facilities, location, etc., but despite what it had accomplished, the educational system over all is not adequate for being a productive system yet. Earning a degree is not anymore enough to obtain a career job; it is simply missing the skills and creativity. There are always two sides of a coin; a college degree or a specialized certificate, each has its own merits, but having both can put you on a successful IT career path. For many of job-seeking individuals across world to have a clear meaningful goal for work and education and positively contribute the community, a productive correlation and cooperation among employers, universities alongside with the individual technical skills is a must for generations to come. Fortunately, the proposed research “Entrepreneur Universal Education System” is an evolution to meet the needs of both employers and students, in addition to gaining vital and real-world experience in the chosen fields is easier than ever. The new vision is to empower the education to improve organizations’ needs which means improving the world as its primary goal, adopting universal skills of effective thinking, effective action, effective relationships, preparing the students through real-world accomplishment and encouraging them to better serve their organization and their communities faster and more efficiently.

Keywords: Virtual education, academic degree, certificates, internship, amazon web services, Microsoft Azure, Google cloud platform, hybrid models.

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Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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Authors: Paul Osmond

Abstract:

This paper reports a new application of material accounting techniques to characterise and quantify material stocks and flows at the “neighbourhood" scale. The study area is the main campus of the University of New South Wales in Sydney, Australia. The system boundary is defined by the urban structural unit (USU), a typological construct devised to facilitate assessment of the metabolism of urban systems. A streamlined material flow analysis (MFA) was applied to quantify the stocks and flows of key construction materials within the campus USU over time, drawing on empirical data from a major campus development project. The results are reviewed to assess the efficacy of the method in supporting urban environmental evaluation and design practice, for example to facilitate estimation of significant impacts such as greenhouse gas emissions. It is concluded that linking a service (in this case, teaching students) enabled by a given product (university buildings) to the amount of materials used in creating that product offers a potential way to reduce the environmental impact of that service, through more efficient use of materials.

Keywords: Construction materials, material flow analysis, urban metabolism, urban structural unit.

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Authors: Hamide Özyürek, Metin Yılmaz

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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decrease the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS18 package program.

Keywords: Cost Accounting, Costing, Modern Costing Systems, Managerial Accounting.

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Authors: Tereza Dolečková

Abstract:

Following article provides the comparison of international norms and standards formulating personal expenses, and then it illustrates the national concept of personal expenses of the Ministry of Defence. Then a new salary system of soldiers and the importance of the service appraisal in the context of personal expenses of the Ministry of Defence are explained. The first part of the article includes formulation of the approach to the definition of personal expenses within the international norms and standards and also within the Ministry of Defence of the Czech Republic. The structure of employees of the Ministry of Defence of the Czech Republic in years 2012 – 2014 and the amount of military expenses and the share of salary expenses of the Ministry of total expenses of the Ministry are clarified there, also the comparison of the amount of military expenses in chosen member states of the North Atlantic Treaty Organization is done. The salary system of professional soldiers in connection with the amendment of the Act No. 221/1999 Coll. on Professional Soldiers is clarified in the second part of this article. The amendment significantly regulates the salary items of soldiers but changes are also in the service appraisal of soldiers which reflects one of seven salary items of soldiers – the performance bonus. The aim of this article is to clarify different approach to define personal expenses with emphasis on the Ministry of Defence of the Czech Republic which overlaps to the service appraisal of soldiers of the Army of the Czech Republic and their salary system in connection with personal expenses of the Ministry of Defence of the Czech Republic. The efficient and objective system of the service appraisal and the use of its results are connected to the principles of the career advancement; only the best soldiers can advance in the system of the service careers to higher positions. That is why it is necessary to improve the service appraisal so it would provide the maximum information about the performance of a soldier and it would also motivate the soldier in his development. The attention should be paid to the service appraisal of the soldiers of the Army of the Czech Republic to achieve as much objectivity as possible.

Keywords: Career, human resource management and development, personal expenses, salary system of soldiers, service appraisal of soldiers, the Army of the Czech Republic.

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Authors: Areti Tziboula, Anna-Maria Rentzeperi-Tsonou

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The present study examines the way Gioachino Rossini’s librettos are selected and formed demonstrating the evolutionary trajectory of the composer during his operatic career. Rossini, a dominant figure in the early 19th century Italian opera, is demanding in his choice of librettos and has a preference for subjects inspired by European literature, of his time or earlier. He begins his operatic career with farsae and operas buffae, but he mainly continues with operas seriae, to end it with a grand opera that conforms to the spirit of romanticism as manifested in Paris of his time. His farsae, operas buffae and comic operas in general are representative of the trends of the time: in some the irrational and the exaggeration prevail, in others the upheavals, others are semi-serious and emotional with a happy ending and others are comedies with more realistic characters, but usually the styles are mixed and complement each other. The stories that refer to his modern era unfold mocking human characters, beliefs attitudes and their expressions in every day habits, satirizing current affairs, presenting innovative elements in dramatic intervention and dealing with a variety of social and national issues. Count Ory, his final comic work, consists of a complex witty urban comic opera entwined with romantic sensitivity. The themes he chooses for his operas seriae are characterized by tragic passion, take place in the era of the Trojan War, the Roman Empire, the Middle Ages, and the Age of the Crusades and are set in Italy, England, Poland, Greece, Switzerland, Israel and Egypt. In his early works he sketches the characters remotely, objectively and with static, reflexive emotional expression and a happy ending. Then he continues with operas for the San Carlo Theater, which are characterized by experimentation and innovation to end up his Italian operatic career with the ostensibly backward but in fact tragic Semiramis followed in Paris by William Tell, his ultimate dramatic achievement. There are indirect references to burning issues of his era but the censorship of the time does not allow direct reference to topics that would upset the status quo. In addition, Rossini lives in a temporal period of peace after the Napoleonic Wars and by temperament he resists openly engaging in political strife. Furthermore, the need for survival necessitates the search for the more profitable contracts. In conclusion, Rossini, as a liberal personality, shapes his librettos without interruptions or setbacks, with ideas that come out after a lot of thought and a strong sense of purpose. He moves from the moral and aesthetic clarity of the classic tradition of his early works to a more elaborate and morally ambiguous romantic style in a moderate and hesitant way.

Keywords: Gioachino Rossini, libretto, nineteenth century music, opera.

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Authors: A. Nicknam, N. Eftekhari, A. Mazarei, M. Ganjvar

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This article presents an alternative collapse capacity intensity measure in the three elements form which is influenced by the spectral ordinates at periods longer than that of the first mode period at near and far source sites. A parameter, denoted by β, is defined by which the spectral ordinate effects, up to the effective period (2T1), on the intensity measure are taken into account. The methodology permits to meet the hazard-levelled target extreme event in the probabilistic and deterministic forms. A MATLAB code is developed involving OpenSees to calculate the collapse capacities of the 8 archetype RC structures having 2 to 20 stories for regression process. The incremental dynamic analysis (IDA) method is used to calculate the structure’s collapse values accounting for the element stiffness and strength deterioration. The general near field set presented by FEMA is used in a series of performing nonlinear analyses. 8 linear relationships are developed for the 8structutres leading to the correlation coefficient up to 0.93. A collapse capacity near field prediction equation is developed taking into account the results of regression processes obtained from the 8 structures. The proposed prediction equation is validated against a set of actual near field records leading to a good agreement. Implementation of the proposed equation to the four archetype RC structures demonstrated different collapse capacities at near field site compared to those of FEMA. The reasons of differences are believed to be due to accounting for the spectral shape effects.

Keywords: Collapse capacity, fragility analysis, spectral shape effects, IDA method.

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Authors: N. Scheidegger, A. Mueller

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Job preferences are a well-developed research field. Many studies analyze the preferences using simple ratings with a sample of university graduates. The current study analyzes the preferences with a mixed method approach of a qualitative preliminary study and adaptive conjoint-analysis. Preconditions of accepting job offers are clarified for professionals in the industrial sector. It could be shown that, e.g. wages above the average are critical and that career opportunities must be seen broader than merely a focus on formal personnel development programs. The results suggest that, to be effective with their recruitment efforts, employers must take into account key desirable job attributes of their target group.

Keywords: Conjoint analysis, employer attractiveness, job preferences, personnel marketing.

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Authors: François Chiocchio, Mahshid Gharibpour

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Regardless of the extent to which succession management is implemented in the private sector, it is still overlooked in the public sector. Traditional succession management is evolving providing a better alignment between business strategies and HR strategies. Succession management brings sustainable effectiveness for succession programs through career path development, knowledge and skill transfer, job retention, as well as high-potential candidates’ empowerment for upcoming vacancies. By way of a systematic literature review, we bring into focus strategic succession management in public organizations and discuss best ways of implementation. 

Keywords: Succession management, strategic succession management, public organization, succession management model.

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Authors: Kelly Grani Yuen

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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.

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Authors: D. Barron, M. Zeegers

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In this paper, we argue that Design research is basic to countries- national productivity and competition agendas at the same time that vagaries of research training presents as one of the barriers faced by Design Higher Degree by Research students in engaging those agendas. We argue that, given industry requirements for research-trained recruits, students have the right to expect that research training will provide the foundations of a successful career on an academic or research pathway or a professional pathway, but that universities have yet to address problems in their provision of research training for Design doctoral students. We suggest that to facilitate this, rigorous research conducted on the provision of Doctoral programs in Design would serve to inform future activities in Design research in productive ways.

Keywords: Design, Doctoral Design Education, Research Training

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Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: Environmental accounting, disclosure, corporate governance, content analysis.

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Authors: Alka Obadić

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The research concentrates on the role of tourism in generating female employment and on impact of gender discrimination in tourism sector. Unfortunately, in many countries there are still some barriers to the inclusion of women at all hierarchical levels of tourism labor market. Research analysis focuses on EU countries where tourism is a main employer of women. The analysis shows that women represent over third persons employed in the non-financial business economy and almost two thirds in core tourism activities. Women's gross hourly earnings in accommodation and food services were below those of men in the European Union and only countries who recorded increase of gender pay gap from the beginning of crisis are Bulgaria and Croatia. Women in tourism industry are still overrepresented in lower status jobs with fewer opportunities for career progression and are often treated unequally.

Keywords: Employment, gender discrimination, tourism, women’s participation.

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Authors: S. Yordchim, G. Anugkakul, T. Gibbs

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The English competence of Thai people was examined in the context of knowledge of English in everyday life for Small and Medium Entrepreneurs (SMEs), and also integrated with Second language acquisition (SLA) students’ classroom. Second language acquisition was applied to the results of the questionnaires and interview forms. Levels of the need on English used for SME entrepreneurs in Thailand, satisfaction on joining the street classroom project were shown to be significantly high for some certain language functions and satisfaction. Finding suggests that the language functions on etiquette for professional use is essential and useful because lesson learned can be used in the real situation for their career. Implications for the climate of the street classroom are discussed.

Keywords: English classroom, second language acquisition, Small and Medium Entrepreneurs, Thai students.

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Authors: Marie Paseková, Jiří Strouhal, Lehte Alver, Arturs Praulinš

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During last decades is widely discussed the international harmonization of financial reporting. This harmonization is also affected by national tax systems in analyzed countries. This paper provides some evidence on current national tax systems in selected countries in Central and Eastern Europe. The linkage of accounting profit as a tax base might decrease the administrative burden for majority of SMEs, which are the most important engine of each national economy.

Keywords: International harmonization, tax system, SMEs, Czech Republic, Slovakia, Estonia, Latvia

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Authors: Amiel Satvedi, Richard Pyne

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Injuries in professional sports occur on a regular basis. Some may be minor while others can cause huge impact on a player’s career and earning potential. In soccer, there is a high risk of players picking up injuries during game time. This research work seeks to help soccer players reduce the risk of getting injured by predicting the likelihood of injury while playing in the near future and then providing recommendations for intervention. The injury prediction tool will use a soccer player’s number of minutes played on the field, number of appearances, distance covered and performance data for the current and previous seasons as variables to conduct statistical analysis and provide injury predictive results using a machine learning linear regression model.

Keywords: Injury predictor, soccer injury prevention, machine learning in soccer, big data in soccer.

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Authors: Irena Durdová

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Most people know through experience and intuition what the word „sport“ means. Sport includes a combination of these configurations when it involves team competitions, tournaments, or matches in dual sports or individual sports. Sport management - it is an area of professional endeavor in which a variety of sport-related managerial careers exist and it is also an area of academic professional preparation. Exists three unique aspects of sport management: sport marketing, sport enterprise financial structures and sport industry career paths. The aim of the paper was to highlight the growing importance of sport in contemporary society, especially to emphasize its socio-economic benefits and refer to the development of sport management and marketing. The article has shown that sport contributes 2-3% to gross domestic product in the Czech Republic and that the demand for experts, specialists educated for the sports manager profession is growing.

Keywords: management, sport, sport management, marketing

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Authors: Pasquale Verde, Giuseppe Lamanna

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A two-parameter fatigue model explicitly accounting for the cyclic as well as the mean stress was used to fit static and fatigue data available in literature concerning carbon fiber reinforced composite laminates subjected tension-tension fatigue. The model confirms the strength–life equal rank assumption and predicts reasonably the probability of failure under cyclic loading. The model parameters were found by best fitting procedures and required a minimum of experimental tests.

Keywords: Fatigue life, strength, composites, Weibull distribution.

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Authors: Teerayout Wattanasupachoke

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This research project is developed in order to study managerial styles of modern Thai executives. The thorough understanding will lead to continuous improvement and efficient performance of Thai business organizations. Regarding managerial skills, Thai executives focus heavily upon human skills. Also, the negotiator roles are most emphasis in their management. In addition, Thai executives pay most attention to the fundamental management principles including Harmony and Unity of Direction of the organizations. Moreover, the management techniques, consisting of Team work and Career Planning are of their main concern. Finally, Thai executives wish to enhance their firms- image and employees- morale through conducting the ethical and socially responsible activities. The major tactic deployed to stimulate employees- ethical behaviors and mindset is Code of Ethics development.

Keywords: Management, Managerial Styles, Asian Executives, Thailand.

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Authors: B. Montero, M. Rico, A. Ares, R. Bouza

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The development of competences and practical capacities of students is getting an important incidence into the guidelines of the European Higher Education Area (EHEA). The methodology applied in this work is based on the education through directed resolution of practical cases. All cases are related to professional tasks that the students will have to develop in their future career. The method is intended to form the necessary competences of students of the Marine Engineering and Maritime Transport Degree in the matter of “Physics". The experience was applied in the course of 2011/2012. Students were grouped, and a practical task was assigned to them, that should be developed and solved within the team. The aim was to realize students learning by three ways: their own knowledge, the contribution of their teammates and the teacher's direction. The results of the evaluation were compared with those obtained previously by the traditional teaching method.

Keywords: Cooperation, Marine Engineering, Self-learning skills.

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Authors: Urvi Shriram

Abstract:

The higher compounded growth rates coupled with favourable demographics in emerging markets portend abundant opportunities for multinational organizations. With many organizations competing for talent in these growing markets, their ability to succeed will depend on their understanding of local workforce needs and aspirations. Using data from the Towers Watson 2010 Global Workforce Study, this paper highlights differences in employee engagement, turnover risks, and attraction and retention drivers between the two markets. Apart from looking at the traditional drivers of employee engagement, the study also explores the value placed by employees on elements like a strong senior leadership, managerial capabilities and career advancement opportunities. Results reveal that emerging markets employees seem to be more engaged and value the non-traditional elements more highly than the developed markets employees.

Keywords: Attraction and retention drivers, emerging markets, employee engagement, turnover risk

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Authors: N. Paparisteidi, D. Rodamitou

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This article focuses on the skills development and path planning of students studying computer science at EPITECH: French private institute of higher education. We examine students’ points of view and experience in a blended learning model based on a skills development curriculum. The study is based on the collection of four main categories of data: semi-participant observation, distribution of questionnaires, interviews, and analysis of internal school databases. The findings seem to indicate that a skills-based program on active learning enables students to develop their learning strategies as well as their personal skills and to actively engage in the creation of their career path and contribute to providing additional information to curricula planners and decision-makers about learning design in higher education.

Keywords: Active learning, blended learning, higher education, skills development.

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Authors: L. N. A. C. Jayawardena, Ales Gregar

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Emotional Intelligence (EI) has been identified as an important factor for corporate success. However, there are few empirical findings on the impact of Strategic EI per se. The ooverall objective of the study was to empirically examine the relationship between the Strategic EI and Transformational Leadership style of managers. Sixty four managers were selected from the banking industry in Czech Republic. Genos EI Inventory, and the Multifactor Leadership Questionnaire – Form 5X-Short were employed as the major research instruments of the study. Descriptive and inferential analyses of survey data were conducted using SPSS software. Variations were observed among the components of Strategic EI between males, and females. Study concludes positive a relationship between Strategic EI of Czech managers and their transformational leadership style. Improving awareness and usage of EI, will contribute to facilitate career success through enhanced levels of transformational leadership of managers.

Keywords: Strategic Emotional Intelligence, Transformational leadership, Socio-demographic factors.

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Authors: Inom S. Normatov, Abulqosim Muminov, Parviz I. Normatov

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Problems of food security and the preservation of reserved zones in the region of Central Asia under the conditions of the climate change induced by the placement and construction of large reservoirs are considered. The criteria for the optimum placement and construction of reservoirs that entail the minimum impact on the environment are established. The need for the accounting of climatic parameters is shown by the calculation of the water quantity required for the irrigation of agricultural lands.

Keywords: Reservoir, Central Asia, food, reserved zones, adaptation, agriculture.

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Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

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This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model.

Keywords: Intellectual capital, disclosure, stakeholders, universities, annual report.

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Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan

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Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.

Keywords: Activity-based costing, cost drivers, overheads, traditional costing.

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Authors: M. Paseková, L. Müllerová, J. Strouhal, L. Chyzhevska

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Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.

Keywords: International Financial Reporting Standards (IFRS), Small and Medium-sized Enterprises (SMEs), Czech Republic, Ukraine.

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Authors: Nataša Šarlija, Sanja Pfeifer

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This study analyzes the innovative orientation of the Croatian entrepreneurs. Innovative orientation is represented by the perceived extent to which an entrepreneur’s product or service or technology is new, and no other businesses offer the same product. The sample is extracted from the GEM Croatia Adult Population Survey dataset for the years 2003-2013. We apply descriptive statistics, t-test, Chi-square test and logistic regression. Findings indicate that innovative orientations vary with personal, firm, meso and macro level variables, and between different stages in entrepreneurship process. Significant predictors are occupation of the entrepreneurs, size of the firm and export aspiration for both early stage and established entrepreneurs. In addition, fear of failure, expecting to start a new business and seeing an entrepreneurial career as a desirable choice are predictors of innovative orientation among early stage entrepreneurs.

Keywords: Multilevel determinants of the innovative orientation, Croatian early stage entrepreneurs, established businesses, GEM evidence.

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