scholarly journals Unpacking the interplay between organisational factors and the economic environment in the creation of consumer vulnerability

2015 ◽  
Vol 32 (3-4) ◽  
pp. 335-356 ◽  
Author(s):  
Ana Isabel Canhoto ◽  
Sally Dibb
2019 ◽  
pp. 52-58
Author(s):  
V. A. Kundius ◽  
T. S. Vintayeva

The article presents the results of research on the processes of diversification of the rural economy, the feasibility and prospects of development of agro-tourism in the Altai region as one of the directions of diversification of spheres of activity, agribusiness, solving the problems of employment in rural areas. The specificity and forms of organization of this type of recreation of the population are shown. The necessity of formation of the legal, organizational and economic environment conducive to the creation of modern tourism industry in rural areas.


Author(s):  
Katarzyna Klimczak

The main aim of the article is to analyse concepts of reserves in traditional accounting models and the characteristics  of the area of reserves in contemporary global accounting standards. Concepts of reserves in different countries are deeply rooted in the socio-economic environment of accounting. The differences in the significance, role and the scale of creation of reserves are especially evident in the Anglo-Saxon and continental accountingReserves play a very important role in the accounting system of IFRSs– they provide a specific control mechanism which enables companies to verify economic benefits embodied in their net assets.The analysis of the IFRSs rules concerning the creation of valuation reserves and provisions may lead to the conclusion that they are- above all – subject to true and fair view concept. The only purpose of reserves is to present faithfully the estimated loss in value of net assets. There are many requirements which are intended to prevent the undue use of reserves.The area of reserves is becoming more and more complex. The sources of complexity of reserves go beyond their inherent features and stem from the general orientation of contemporary accounting towards a model of anticipated losses/gains  in net assets.


1977 ◽  
Vol 11 (1) ◽  
pp. 101-125 ◽  
Author(s):  
David Arnold

In recent years, studies of the mechanics of European colonialism in Asia and Africa have largely focused on the creation of collaborative systems and dependent economic structures within the colonized societies. The part that troops played in carving out a colonial territory and crushing primary resistance is often described, but seldom do accounts of colonial rule examine in detail the means of coercion employed to maintain a favourable political and economic environment. If, however, it is even partly true that power grows out of the barrel of a gun, then discussion of colonial situations must take into consideration the role that the régime's armed agencies played in containing indigenous political movements and in themselves constituting one of the principal pillars of collaboration.


2019 ◽  
Vol 8 (4) ◽  
pp. 11216-11220

The problems of effective commercialization of environmental innovations in the management system of industrial enterprises of Ukraine are considered in the article. The research revealed a steady unwillingness and low interest of business entities to pay additional funds for the creation and implementation of scientific development. The relationship between the socialization of the economic environment of entrepreneurship and the increasing relevance of ensuring environmental protection and environmental safety of production by improving the management mechanism of using the latest environmental developments is characterized.


2020 ◽  
Vol 43 ◽  
Author(s):  
Stefen Beeler-Duden ◽  
Meltem Yucel ◽  
Amrisha Vaish

Abstract Tomasello offers a compelling account of the emergence of humans’ sense of obligation. We suggest that more needs to be said about the role of affect in the creation of obligations. We also argue that positive emotions such as gratitude evolved to encourage individuals to fulfill cooperative obligations without the negative quality that Tomasello proposes is inherent in obligations.


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