Current Issue : January - March Volume : 2020 Issue Number : 1 Articles : 5 Articles
The mechanism for indicators formation of the social components of sustainable\ndevelopment reporting was improved through substantiation of accounting and nonaccounting\ninformation support and a development of an algorithm for their formation,\nwhich is the basis of a new information disclosure format for participants in socio-economic\nrelations. The organizational provisions of the system of verification of sustainable\ndevelopment reporting were considered, and as a result: components of the verification\nsystem were substantiated (the company's obligations, principles, confirmation,\nrequirements for the subject of verification); a model of the verification system organization\nwas developed; and an algorithm for assessing and assigning a rating of verification was\ndeveloped which is one of the key elements of the new mechanism for publicizing\ninformation about the economic activity of an enterprise. The methodological support of the\nverification procedure for sustainable development reporting was analyzed in terms of the\nassessment of the level of completeness of the subject of verification, the importance of\nrequests from stakeholders and the effectiveness of socially responsible activities which\ninvolve the use of a set of analytical procedures and taking into account the information\nrequest of stakeholders on the sustainable development of the enterprise....
Interfirm cooperation plays an important role in nowadays business reality, especially in\nterms of international cooperation between partners from foreign countries. What more, the\noperation of construction enterprises â?? e.g. due to tenders, implementation of projects â??\nrequires cooperation. The paper covers the quantitative empirical studies of cooperation of\nconstruction companies from Germany â?? the main partner of Polish construction enterprises.\nThe results of this study show the preferences of German construction partners in context of\ncooperation. Selected aspects of the inter-organizational cooperation were analyzed, such as:\nmotivation and barriers related to cooperation, as well as desired attributes of a partner....
With the development of the knowledge economy society, the key of the enterprise\nsuccess lies in the cultivation and exploration of talents. The traditional\nenterprise employee development training model fails to meet the efficient\nknowledge sharing and transformation. This paper combines dynamic\nknowledge creation theory to study the enterprise training system. Enterprise\ndynamic knowledge creation is the most widely used knowledge management\nresearch theory. By combing the theoretical relationship between dynamic\nknowledge creation and enterprise training process, this paper combines the\nfour kinds of knowledge transformation methods (Socialization, Externalization,\nCombination, and Internalization) to construct the enterprise employee\ntraining model, and obtain the â??learning-doing-teachingâ? dynamic knowledge\ncreation cycle training system....
The objective of this study is to analyze the contributions of Market Information\nSystems (MIS) to the performance of agricultural markets in Sahelian\ncountries, to identify and analyze the factors that limit and affect the use of\nthese MIS for better efficiency of agricultural products markets. Indeed, the\nstudy showed that MIS can contribute to the better market performance of\nagricultural markets. According to the results obtained from the statistical\nand econometric analysis of the databases, the factors affecting the use of\nthese MIS are: the age of the household head, his level of education, prices\nand the level of supply of products in the markets. The use of MIS has a positive\neffect on farmersâ?? prices and possibly on their incomes. However, there\nare obstacles that limit their use by market actors: the low level of literacy and\norganization of the actors, the difficulties of the market actors to be able to\nuse SMS and the Internet, the low level of dissemination of information to\nusers. And the study showed that the age, the level of education, and the level\nof product offerings on the markets have a negative effect on their use....
With the development of economy, corporate social responsibility has been\npaid more and more attention. This paper examines the relationship between\ninternal control and corporate social responsibility, and examines whether\ndouble agency costs act as intermediary roles. The research results show that\neffective internal control can improve the performance of corporate social\nresponsibility and reduce the double agency costs. The first type of agency\ncost plays a part of intermediary role in the relationship between internal\ncontrol and corporate social responsibility, while the second type of agency\ncost has no intermediary role....
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