Current Issue : July - September Volume : 2021 Issue Number : 3 Articles : 5 Articles
The need to make future-oriented rather than past information available to users has arisen due to the competitive environment and in the context of accelerating the globalization process. Organizations are required to develop new strategies to remain competitive in the long term. Organizations are encouraged to integrate and get involved in social responsibility issues. Regulating the information provided by organizations is an important step in reducing their asymmetry, by identifying the types of information that stakeholders need. The regulation of financial-accounting information has four main qualitative characteristics such as intelligibility, relevance, credibility and comparability....
Work performed in the building industry contributes to the formation of many threats for employees. Microclimate factors, working at heights as well as dangerous substances used in the building space may cause a negative impact on the worker’s health. In order to evaluate the safety and comfort of work in the construction industry, a questionnaire consisting of closed and open questions was carried out. The aim of this paper was to assess the level of safety in the construction industry. The study was carried out on construction of buildings in the area of the Lower Silesia Voivodeship. A survey among construction workers was conducted....
Measuring average impacts of public interventions, which is a dominant approach in the evaluation of public programmes has little to offer to inform policy making. The ultimate goal of innovation policy is not the numbers of patents obtained or applied neither employment growth in the supported firms in terms of R&D personnel, although they can be important factors influencing the success of the firm’s innovative activity. Innovation policy is about changing the behaviour of supported firms. To innovate means to implement novel ideas in practice to be more efficient and effective in pursuing one’s goals. To this end, firms have to learn, recombine skills, processes and human abilities and thereby develop new organizational capabilities....
This study explores the relationship between the Hofstede's cultural values of indulgencerestraint, long-term-short-term orientation, and risk aversion in 53 developed and developing countries. The author used linear multiple regression analysis, controlled for the countries' per capita income, and religiosity secondary data from multiple sources to test the two hypotheses. These sources include Hofstede's Cultural Study in 2010; Relative Risk Aversion Around the World; the Country-level Religiosity Index; and the World Bank Group....
The basic premise of the article is that the reality surrounding all systems has been constituted by collections of various organizations that interact in various forms. These organizations change, evolve, develop and often fail. A feature of modern reality is the one that the organizations which create it, function in non-deterministic situations, mainly in risky or uncertain situations. Hence, in numerous works of modern researchers, the terms "world of threats", "society of risk" and "world community of dangers", are found. There is a growing need for the development of different security systems, including the development of threat monitoring systems....
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