Archiv vyhledávání

EFFECTIVE DETECTION AND PREVENTION OF FRAUD: PERCEPTIONS AMONG PUBLIC AND PRIVATE SECTORS ACCOUNTANTS AND AUDITORS IN SAUDI ARABIA

Faisal D. Alfordy

Globalization has inevitably transmuted fraud into a transnational hazard and raised significant apprehensions. Fraud affects organizations worldwide irrespective of nature, size, profitability, or industry. The pervasive nature of fraud serves a premise to study the menace further. Hence, this research investigated the perceptions among accountants and auditors on the effectiveness of fraud detection and prevention by public and private Saudi organizations. This research presented an… více

INNOVATIVE SUPPLIER PARTNERSHIP ASSESSMENT MODEL IN A POLISH TRADING ENTERPRISE

Rafał Tyszkiewicz, Agnieszka Pawlak-Wolanin, Julita Markiewicz-Patkowska, Soňa Jandová, Piotr Oleśniewicz, Helena Jáčová, Monika Tyszkiewicz

The relationship between a company and a supplier is a strategic resource for both parties. Therefore, the necessity to develop a mechanism of an integrated approach to cooperation with suppliers, which is based on partnership, is becoming more and more pronounced. Such an approach necessitates taking into consideration an abundance of factors accompanying cooperation within a mutual venture. These factors may include: compatibility of businesses – similar values, organizational cultures, and… více

DEMOGRAPHIC, SOCIAL AND ORGANIZATIONAL CHARACTERISTICS ON THE LEVELS OF MOBBING AND SINGLE CASES OF HARASSMENT: THE MULTICOMPLEX APPROACH

Jolita Vveinhardt, Dalia Štreimikienė

The article deals with demographic, social and organizational characteristics of mobbing and single cases of harassment. Many papers analyze these characteristics separately. However, according to the authors of this article, it is necessary to evaluate a wide context of workplace mobbing and single cases of harassment to determine the factors affecting the occurrence of the phenomenon. The multi-complex approach to the influencing conditions is necessary for corporate managers, making… více

DOES CONCENTRATION OF OWNERSHIP AND FAMILY CONTROL AFFECT SPECIALISATION/DIVERSIFICATION BUSINESS STRATEGIES?

Alejandro Hernández-Trasobares, Carmen Galve-Górriz

The impact of family ownership on strategic decision-making and diversification in public corporations is an important but not clearly understood aspect of modern corporate governance. In many cases, large-block family owners of public corporations may have a great deal of input in strategic decision-making in large corporations. Previous literature investigates how ownership structure and diversification are connected, but conclusions are not homogeneous. Agency theory suggests that… více

THE INTENSITY OF THE EXPRESSION OF MOBBING IN EMPLOYEES’ RELATIONS AT LITHUANIAN ORGANIZATIONS

Jolita Vveinhardt, Dalia Štreimikienė

The authors present general review of the literature, present the results of the empirical research on the expression intensity of mobbing in employees’ relations in organizations. The expression of mobbing in employees’ relations has been identified in the organizations of different activity type. The expression of mobbing in employees’ relations has been identified in the organizations of different activity type. When comparing organizations of private and public sectors, the tendency that the… více

Microfranchising: nový nástroj rozvojové pomoci

Vendula Macháčková

This paper introduces the topic of microfranchising as a new tool of development aid. Microferanchising should be more effective and impactful on lives of individuals than traditional and official development aid of international and governmental institutions which is often critised for its low efficiency over the last fifty years of their existence. The paper focuses on microfranchising definition, missions, features and geographical presence of existing microfranchising concepts. It reflects… více

Source Identification of Potential Malfunction of Balanced Scorecard System and Its Influence on System Function

Beáta Gavurová

The constantly increasing complexity of competitive environment emphasizes the demands on area of measurement and performance control in many companies. Number of utilized systems for measurement and performance control were criticized due to many asymmetries in the sphere of measurement and control so far. Especially their synthetic view of performance, expressive orientation to past, disconnection of strategic stem with operative, minimal emphasis on intangible assets seen as vehicles of… více

Group Cohesion and Performance: A Search for Antecedents

Turhan Kaymak

With the advent of more team based approaches in managing organizations the construct of group cohesion has gained in saliency as it has implications for both group and organizational performance, and also may positively influence individual job satisfaction. One can define group cohesion as the level of commitment members feel toward the group and the group’s tasks. This phenomenon of is usually examined from the perspective on how it adds to, or detracts from, group and organizational… více