Abstract: This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
Abstract: Studies in economics domain tried to reveal the correlation between stock markets. Since the globalization era, interdependence between stock markets becomes more obvious. The Dynamic Interaction Network (DIN) algorithm, which was inspired by a Gene Regulatory Network (GRN) extraction method in the bioinformatics field, is applied to reveal important and complex dynamic relationship between stock markets. We use the data of the stock market indices from eight countries around the world in this study. Our results conclude that DIN is able to reveal and model patterns of dynamic interaction from the observed variables (i.e. stock market indices). Furthermore, it is also found that the extracted network models can be utilized to predict movement of the stock market indices with a considerably good accuracy.
Abstract: In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: This paper analyzes the linkage between migration,
economic globalization and terrorism concerns. On a broad level, I
analyze Canadian economic and political considerations, searching
for causal relationships between political and economic actors on the
one hand, and Canadian immigration law on the other. Specifically,
the paper argues that there are contradictory impulses affecting state
sovereignty. These impulses are are currently being played out in the
field of Canadian immigration law through several proposed changes
to Canada-s Immigration and Refugee Protection Act (IRPA). These
changes reflect an ideological conception of sovereignty that is
intrinsically connected with decision-making capacity centered on an
individual. This conception of sovereign decision-making views
Parliamentary debate and bureaucratic inefficiencies as both equally
responsible for delaying essential decisions relating to the protection
of state sovereignty, economic benefits and immigration control This
paper discusses these concepts in relation to Canadian immigration
policy under Canadian governments over the past twenty five years.
Abstract: The birdhouses and dovecotes, which are the indicator
of naturalness and human-animal relationship, are one of the
traditional cultural values of Turkey. With their structures compatible
with nature and respectful to humans the bird houses and dovecotes,
which have an important position in local urbanization models as a
representative of the civil architecture with their unique form and
function are important subjects that should be evaluated in a wide
frame comprising from architecture to urbanism, from ecologic
agriculture to globalization. The traditional bird houses and
dovecotes are disregarded due to the insensitivity affecting the city
life and the change in the public sense of art. In this study, the
characteristic properties of traditional dovecotes and birdhouses,
started in 13th century and ended in 19th century in Anatolia, are
tried to be defined for the sustainability of the tradition and for giving
a new direction to the designers.
Abstract: Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.
Abstract: Globalization, supported by information and
communication technologies, changes the rules of competitiveness
and increases the significance of information, knowledge and
network cooperation. In line with this trend, the need for efficient
trust-building tools has emerged. The absence of trust building
mechanisms and strategies was identified within several studies.
Through trust development, participation on e-business network and
usage of network services will increase and provide to SMEs new
economic benefits. This work is focused on effective trust building
strategies development for electronic business network platforms.
Based on trust building mechanism identification, the questionnairebased
analysis of its significance and minimum level of requirements
was conducted. In the paper, we are confirming the trust dependency
on e-Skills which play crucial role in higher level of trust into the
more sophisticated and complex trust building ICT solutions.
Abstract: Entrepreneurship has become an important and
extensively researched concept in business studies. Research on
foreign direct investment (FDI) has become widespread due to the
growth of FDI and its importance in globalization. Most
entrepreneurship studies examined the importance and influence of
entrepreneurial orientation in a micro-level context. On the other
hand, studies and research concerning FDI used statistical techniques
to analyze the effect, determinants, and motives of FDI on a
macroeconomic level, ignoring empirical studies on other noneconomic
determinants. In order to bridge the gap between the theory
and empirical evidence on FDI and the theory and research on
entrepreneurship, this study examines the impact of entrepreneurship
on inward foreign direct investment. The relationship between
entrepreneurship and foreign direct investment is investigated
through regression analysis of pooled time-series and cross-sectional
data. The results suggest that entrepreneurship has a significant effect
on FDI.
Abstract: Since its independence in 1962, Algeria has struggled
to establish an educational system tailored to the needs of the
population it may address. Considering the historical connection with
France, Algeria has always looked at the French language as a
cultural imperative until late in the seventies. After the Arabization
policy of 1971 and the socioeconomic changes taking place
worldwide, the use of English as a communicating vehicle started to
gain more space within globalized Algeria. Consequently, disparities
in the use of French started to fade away at the cross-roads leaving
more space to the teaching of English as a second foreign language.
Moreover, the introduction of the Bologna Process and the
European Credit Transfer System in Higher Education has
necessitated some innovations in the design and development of new
curricula adapted to the socioeconomic market. In this paper, I will
try to highlight the important historical dimensions Algeria has taken
towards the implementation of an English language methodology and
to the status it acquired from second foreign language, to first foreign
language to “the language of knowledge and sciences". I will also
propose new pedagogical perspectives for a better treatment of the
English language in order to encourage independent and autonomous
learning.
Abstract: Nowadays due to globalization of economy and
competition environment, innovation and technology plays key role
at creation of wealth and economic growth of countries. In fact
prompt growth of practical and technologic knowledge may results in
social benefits for countries when changes into effective innovation.
Considering the importance of innovation for the development of
countries, this study addresses the radical technological innovation
introduced by nanopapers at different stages of producing paper
including stock preparation, using authorized additives, fillers and
pigments, using retention, calender, stages of producing conductive
paper, porous nanopaper and Layer by layer self-assembly. Research
results show that in coming years the jungle related products will lose
considerable portion of their market share, unless embracing radical
innovation. Although incremental innovations can make this industry
still competitive in mid-term, but to have economic growth and
competitive advantage in long term, radical innovations are
necessary. Radical innovations can lead to new products and
materials which their applications in packaging industry can produce
value added. However application of nanotechnology in this industry
can be costly, it can be done in cooperation with other industries to
make the maximum use of nanotechnology possible. Therefore this
technology can be used in all the production process resulting in the
mass production of simple and flexible papers with low cost and
special properties such as facility at shape, form, easy transportation,
light weight, recovery and recycle marketing abilities, and sealing.
Improving the resistance of the packaging materials without reducing
the performance of packaging materials enhances the quality and the
value added of packaging. Improving the cellulose at nano scale can
have considerable electron optical and magnetic effects leading to
improvement in packaging and value added. Comparing to the
specifications of thermoplastic products and ordinary papers,
nanopapers show much better performance in terms of effective
mechanical indexes such as the modulus of elasticity, tensile strength,
and strain-stress. In densities lower than 640 kgm -3, due to the
network structure of nanofibers and the balanced and randomized
distribution of NFC in flat space, these specifications will even
improve more. For nanopapers, strains are 1,4Gpa, 84Mpa and 17%,
13,3 Gpa, 214Mpa and 10% respectively. In layer by layer self
assembly method (LbL) the tensile strength of nanopaper with Tio3
particles and Sio2 and halloysite clay nanotube are 30,4 ±7.6Nm/g
and 13,6 ±0.8Nm/g and 14±0.3,3Nm/g respectively that fall within
acceptable range of similar samples with virgin fiber. The usage of
improved brightness and porosity index in nanopapers can create
more competitive advantages at packaging industry.
Abstract: Globalization and therefore increasing tight competition among companies, have resulted to increase the importance of making well-timed decision. Devising and employing effective strategies, that are flexible and adaptive to changing market, stand a greater chance of being effective in the long-term. In other side, a clear focus on managing the entire product lifecycle has emerged as critical areas for investment. Therefore, applying wellorganized tools to employ past experience in new case, helps to make proper and managerial decisions. Case based reasoning (CBR) is based on a means of solving a new problem by using or adapting solutions to old problems. In this paper, an adapted CBR model with k-nearest neighbor (K-NN) is employed to provide suggestions for better decision making which are adopted for a given product in the middle of life phase. The set of solutions are weighted by CBR in the principle of group decision making. Wrapper approach of genetic algorithm is employed to generate optimal feature subsets. The dataset of the department store, including various products which are collected among two years, have been used. K-fold approach is used to evaluate the classification accuracy rate. Empirical results are compared with classical case based reasoning algorithm which has no special process for feature selection, CBR-PCA algorithm based on filter approach feature selection, and Artificial Neural Network. The results indicate that the predictive performance of the model, compare with two CBR algorithms, in specific case is more effective.
Abstract: The concept of the new government should focus on
forming a new relationship between public servants and citizens of
the state, formed on the principles of transparency, accountability,
protection of citizens' rights. These principles are laid down in the
problem of administrative reform in the Republic of Kazakhstan.
Also, this wish arises, contributing to the improvement of the system
of political management in our country. For the full realization of the
goals is necessary to develop a special state program designed to
improve the regulatory framework for public service, improving
training, retraining and advanced training of civil servants, forming a
system of incentives in public service and other activities aimed at
achieving the efficiency of the entire system government.
Abstract: This paper explores the changing trend in citizenship
norms among young citizens from various ethnic groups in Malaysia
and the extent to which it influences the participation of young
citizens in political and civil issues. Embedded in democratic
constitutions are the rights and freedoms that accompany citizenship,
and these rights and freedoms include participation. Participation in
democracies should go beyond voting; it should include taking part in
the governance process. The political process is not at risk even
though politics does not work as it did in the past. A national sample
of 1697 respondents between the ages of 21 and 40 years were
interviewed in January 2011. The findings show that respondents
embrace an engaged-citizenship norm more than they do the
traditional duty-citizen norm. Among the ethnic groups, the Chinese
show lower means in both citizenship norms compared with other
ethnic groups, namely, the Malays and the Indians. The duty-citizen
norm correlates higher with political participation than with civic
participation. On the other hand, the engaged-citizen norm correlates
higher with civic participation than with political participation.
Abstract: Supply chain management has become more
challenging with the emerging trend of globalization and
sustainability. Lately, research related to perishable products supply
chains, in particular agricultural food products, has emerged. This is
attributed to the additional complexity of managing this type of
supply chains with the recently increased concern of public health,
food quality, food safety, demand and price variability, and the
limited lifetime of these products. Inventory management for agrifood
supply chains is of vital importance due to the product
perishability and customers- strive for quality. This paper
concentrates on developing a simulation model of a real life case
study of a two echelon production-distribution system for agri-food
products. The objective is to improve a set of performance measures
by developing a simulation model that helps in evaluating and
analysing the performance of these supply chains. Simulation results
showed that it can help in improving overall system performance.
Abstract: New Zealand-s product markets experienced a surge in
import competition beginning from the late 1970-s when its
government began to promote a policy of more open markets. This
study considers how the trade liberalization aspect of the policy may
have influenced unionization and union-organizing success. For
describing the trade liberalization, a model shows how the removal of
import tariffs can lead to countervailing influences upon the union
membership of a domestic firm. The evidence supports the prediction
that union membership has been decreased rather than increased. In
the context of debates concerning globalization, it can be said that the
power of unions has been diminished.
Abstract: The globalization of the Indian economy has thrown a great challenge to the Indian industries in respect of productivity, quality, cost, delivery etc. Achieving success• the global market has required fundamental shift in the way business is conducted and has dramatically affected virtually every aspect of process industry. The internal manufacturing process and supporting infrastructure should be such that it can compete successfully in global markets with better flexibility and delivery. The paper deals with a case study of a reputed process industry, some changes in the process has been suggested, which leads to reduction in labor cost and production cost.
Abstract: In this era of globalization, the role of the State in all aspects of development is widely debated. Some scholars contend the 'demise' and diminishing role of the State whilst others claim that the State is still “de facto developmental". Clearly, it is vital to ascertain which of these two contentions are reflective of the role of the State as nations ascend their development trajectories. Based on the findings of this paper, the perception that the Malaysian State plays an active and committed role towards distributing equitable educational opportunities and enhancing employability of Malaysian PWDs is actually a myth and not reality. Thus, in order to fulfill the promise of Vision 2020 to transform Malaysia into a caring and socially-inclusive society; this paper calls for a more interventionist and committed role by the Malaysian State to translate the universal rights of education and employment opportunities for PWDs from mere policy rhetoric into inclusive realities.
Abstract: Mankind has entered into an extremely complex and
controversial stage of its development: the world is simultaneously
organized and chaoticized, globalized and localized, combined and
split. Analysts point out that globalization as a process of
strengthening economic, cultural, financial and other ties of states
cause many problems. In the economic sphere, it creates the danger
of growing gap between the states, in the sphere of politics it leads to
the weakening of political power and influence of nation-states.
Abstract: The world is entering a new path of development which is becoming the driving force of globalization. It is seen as an irreversible process of the present reality and has a significant impact on the transformation of economic, social and cultural rights. This also applies to changes in the rural environment which while emphasizing the global development should also maintain its identity and locality, and a rural community should do more to recognize the globalization of an opportunity than a threat to the Polish countryside. The paper discusses theoretical problems of rural development and the importance of diversification in rural areas and preserving the countryside life and there werepresente the opinions of residents of the Polish countryside on the impact of globalization on the development.