Published: Nov. 25, 2022

Машинное творчество становится одной из самых важных технологий при создании объектов интеллектуальной собственности. Это происходит во многих отраслях творческой деятельности, как с указанием на использование технологий, так и с утаиванием данной информации. В итоге человеческое творчество может быть заменено творчеством ЭВМ. Можно предположить, что в дальнейшем все творческие специальности могут исчезнуть и стать такой же экзотикой, как ручная работа мастера. Они будут цениться в определенных социальных кругах, но в массовом обороте окажется труд машины, которая будет эффективнее и экономичнее, чем человек. Тем не менее в регулировании машинного творчества существуют нерешенные правовые вопросы, так как законодатели многих стран подходят с осторожностью …

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Published: April 1, 2013

Open innovation has become a key strategic element to increase the generation and commercialization of innovations among big companies. Small and medium-sized firms (SMEs), that exhibit particular characteristics regarding organization, culture and strategy, have been more reluctant to adopt this approach. Thus little research exists on the adoption of open innovation among SMEs, and small and micro companies in particular. The paper presents the results of an explorative research design based upon semi-structured and narrative interviews that investigates particularities of small and micro firms regarding the sources of innovation, the strengths and weaknesses of their innovation process, and the potential …

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Published: Feb. 14, 2011

This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. First of all, the predictive power of income numbers is an attribute of high relevance for analysts as it reduces their forecast risks. Second, the standard setters are prominently referring to the importance of financial statements to assist their users in predicting the entity’s future cash flows and, in particular, their timing and certainty. Third, the examination of predictive power provides direct evidence on the relation between accounting information and future firm operating performance. The authors find no …

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Published: Feb. 14, 2011

The corporate social responsibility (CSR) movement has attracted significant attention from academics and has quickly moved up the corporate agenda over the past number of years. However, the literature tends to focus disproportionately on large organizations. As SMEs (small and medium enterprises) play a crucial role in the European economy and their unique characteristics make it far from applicable for them to employ CSR theories and practices of large corporations, considerable research is needed to enhance SME CSR field. The purpose of this article is to contribute to this endeavor by conducting a thorough review of the literature on the …

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Published: Feb. 14, 2011

This paper presents the findings from a study, based on the annual reports’ analysis of German corporations listed in the DAX30, TecDAX, MDAX and SDAX, that investigates whether the implementation of audit committees and independent members with financial expertise leads to higher accounting quality (lower earnings management and accounting errors). The analysis of regressions conducted states a significant negative link between the independence and financial expertise of its members, earnings management and accounting errors. Significant results cannot be achieved if less than 50% of the audit committee members are independent financial experts

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Published: April 18, 2012

These analyses explore the differences in locus of control and subjective well-being in China and Southern Africa, including how these variables relate to each other in each region and how demographic variables relate to both subjective well-being and locus of control. One hundred and eleven professionals were studied across Southern Africa and China and the hypothesis that the different regions would yield different locus of control and subjective well-being profiles was supported, with different demographic variables affecting each region differently. Furthermore, locus of control and subjective well-being were differently correlated to one another, with China showing significant negative correlation between …

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Published: Oct. 8, 2011

This paper presents the most recent evolutionary lines in operational research, through a review of the basic principles that guide this field of research. In broad terms, some emphasis is given to the fact that Multiple Criteria Decision Analysis (or Aid) (MCDA) takes into account that decision-making processes are complex and composed of several actors with different perceptions and value systems, stressing that this approach highlights the limits of objectivity, and considers the possibility that some problems may not have an optimal solution. In this vein, it is beyond the scope of this paper to discuss the modeling of particular …

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Published: July 5, 2012

The escalating demand of stakeholders’ interests in social performance has put pressure on corporations to embark on social responsibility reporting and practices in order to gratify the demands and to gain public support. Some organizations have already responded well to this perspective, either by publishing a separate report regarding their social activities, or by providing such information in their annual report or on their web site. The aim of this study is to better understand the relationship between CSR and financial performance in Indian context. Previous research on the relationship between corporate social responsibility and financial performance has largely been …

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Published: Dec. 16, 2014

The objective of this article is to develop a model to measure employee engagement. In doing so, the article firstly develops a theoretical model by identifying employee engagement constructs from the literature. Secondly, identifying measuring criteria of these constructs from the literature, and thirdly, to validate the theoretical model to measure employee engagement in South Africa. The theoretical model consists of 11 employee engagement constructs, measured by a total of 94 measuring criteria. The empirical process of validation employed data collected from 260 respondents who study towards an MBA degree at two private business schools in KwaZulu-Natal. The validation process …

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Published: Dec. 16, 2014

Peter Drucker (1986), in “Management: Tasks, responsibilities, and practices” states that business enterprises and public-service institutions, are organs of society which do not exist for their own sake, but to fulfil a specific social purpose and to satisfy need of society, community, or individual. To achieve the above objectives, managers of these institutions must plan, control and make decisions about the resources entrusted to their care. A key element of efficient organizational decision making is to use reliable information, both operational and managerial accounting data for analysis and decision support. This can be achieved by using activity-based costing (ABC) method. …

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