International Financial Reporting Convergence: Evidence from Three Continental European Countries PASCALE DELVAILLE‚ GABI EBBERS AND CHIARA SACCON† ESCP-EAP‚ Paris‚ France‚ Allianz AG‚ Mu¨nchen‚ Germany and †Universita` Ca’ Foscari di Venezia‚ Venezia‚ Italy ABSTRACT Listed companies in the European Union are required to apply International Financial Reporting Standards (IFRS) in their consolidated accounts as of 1 January 2005. The purpose of this paper is to compare developments
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Emotions in Organisations What are emotions? Physiological‚ behavioural and psychological episodes experienced toward an object‚ person or event that create a state of readiness A feeling‚ psychological state and biological state that incline a person to act in a certain way Emotions are experiences. Emotion and Work As actors we all through the process of socialisation learn how to control and manage emotions in certain contexts Emotions are getting more important in service section –
Free Emotion Arlie Russell Hochschild Feeling
In the present society‚ the whole world ’s economy is composed by numerous companies and organisations. The managers are considered imperative to the operation of a company since they have to plan‚ organise‚ lead and control the whole organisation‚ in order to ensure the healthy operation of the whole company. "A manager is someone who coordinates and oversees the work of other people so that organisational goals can be accomplished. "(Robbins‚ Berman‚ Stagg and Coulter 2008‚ p. 8) In general‚ the
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Evolution has changed dramatically over time. In the movie Gattaca to be able to get a specific job you have to be genetically engineered. Imagine growing up with super high expectations and you were never perfect. Even if you try the best you could you may never get into the career you want. What would be the point of living be‚ but this could also help doctors to know and cure various diseases. Imagine growing up with super high expectations. In the movie ‘Gattaca’ a young man was professional
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this study was to investigate the communication issues that occur with a modern day tourism and hospitality organisation. The research initially indicated that communication skills regarding leadership were greatly affected by the leaders gender. Secondly‚ the communication technique persuasion combined with engaging formal workplace meetings was proven to be greatly beneficial for an organisation. Thirdly‚ communication techniques such as active listening‚ ‘I’ messages and timing was proven to assist
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| LEARNING OBJECTIVES After studying this chapter‚ students should be able to: 1. Describe forces that act as stimulants to change. 2. Summarize sources of individual and organizational resistance to change. 3. Describe Lewin’s three-step change model. 4. Explain the values underlying most OD efforts 5. Identify properties of innovative organizations. 6. List characteristics of a learning organization. 7. Define knowledge management and explain its importance. 8. Describe
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international scale. An in-depth overview of how e-recruitment has grown in business is being explained in the following part. Overview of E-Recruitment E-recruitment‚ which is also known as online recruitment or internet recruiting‚ refers to the process of advertising job vacancies online and formal sourcing of information about jobs online (Galanaki‚ 2002). Whist e- recruitment is considered a relatively new concept for many organisations‚ articles on the topic first started appearing in the mid-1980s
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the first years of her life with her mother so all what she teaches her will affect her life and their future relationship. My first suggestion is a review essay titled "Mothers and Daughters” by Marianne Hirsh. It is a good introduction for my chapter because it explains the history of the mother-daughter bond. The second and third selections are short stories from the same book and written by the same author who is Gerd Fenchel and titled "Mary and Her Mother: The First Three Years." and "Laurie
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How is new technology affecting gaming? Technology for gaming has evolved vastly in the past few years. Turner (2013) explains‚ how the game industry is huge and is still growing; more people are involved in the industry‚ and currently around 30‚000 people are working in this sector. Nintendo Wii and Xbox Kinetic‚ have introduced new features into gaming which involves the users more with the interface. Players motions can now be detected by the console and this helps people keep active (Turner
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Key issues for Thames Water over the next five years Background Thames Water is UK’s largest water and wastewater services provider‚ which serves 14 million customers and supplies 2.6bn litres of drinking water each day‚ with an annual turnover £1.8bn. The company’s business is closely regulated by a number of regulators including Ofwat (The Water Services Regulation Authority)‚ DMI (Drinking Water Inspectorate) and EA (Environment Agency). During 2012/13‚ Thames Water achieved 100 on the Security
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