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Intangible Assets and Profitability in the Italian Banking Industry: Which Relationship?
Fabio Piluso
Abstract
Purpose of this paper is to value the role of the human capital in the profitability production within the Italian Mutual Bank (Bcc); to achieve this, we provide for the carrying out of an analysis on a sample of 209 of the above-mentioned banks using the Pulic’s VAICTM methodology (1998), in a five-year period of time (2006-2010).Obviously, we will use what the specialized literature gives us, which offers interesting and in-depth hints about the intellectual capital, but only referred to the listed medium-large banks; as far as we know there are no analysis and assessments over the local banks which, apart from their dimension, have a more and more nerve role in the financing of the real economy. The results of our analysis show clearly how the human capital has a meaningful role on the banks’ profitability, especially those which let the active presence in the territory be a setting value of their own business mission. At a territorial level, the Bcc of the South show steadier marginal effects than their sister companies of the North. In a historical period characterized by evident phenomena of credit crunch put into action by the great banks on the real economy, the banks’ local model and centrality of the human capital which characterize them still represents a value on which set up the sustain and the revival of the economy in the territory.
Keywords: Intangibles, Human Capital, Mutual Banks, VAIC
Economic Reform and Entrepreneurship in Barbados
Paul Pounder
Abstract
In the last few years, Barbados has been able to maintain a sustainable economic situation under trying times in the world economy. This institutional research investigates whether a framework conducive to enhancing entrepreneurial behavior will cause entrepreneurship. It looks at the economic reforms undertaken between 1990 and 2010 to see how they have proven to be effective in the achievement of a stable economic system that stimulates entrepreneurial development. Interviews were conducted with ten key Government officers to ascertain what took place in past two decades. It was noted that before the reform much of the business environment was agro based, however the reform has opened up the economy for entrepreneurial ventures and foreign capital. The research has shown that economic policies are needed and there are many issues to solve along the way.
Keywords: Entrepreneurship, Economy, Reform, Barbados
Manager of Educational Project and His Competencies
Katerina Hrazdilova Bockova and Daniela Maťovcikova
Abstract
It is more than desirable for project-oriented activities to be conducted and managed by people with relevant knowledge and experience. At the same time, managers should have appropriate skills in order to apply knowledge and experience respectably in the context of the study field and the situation. The aim of this presented paper is to propose a competency model of educational projects which shall be primary used in the educational institutions. The contribution consists of two parts. The first part is focused on the basic terminology issues and anchor concepts such as competencies and the competency model. The second part is dedicated to the description of the specific proposal for a precise competency model and its subsequent presentation and verification.
Keywords: Project, Project Management, Project Manager, Competences, Competency Model, Educational Sector
The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?
Ayman Zerban
Abstract
The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.
Keywords: Social and Environmental Accounting Standard, Islamic Countries, Accounting Profession
A Research towards the Examination of Relationship Organizational Commitment and Job Satisfaction of Academics
Serdar Oge and Arif Damar
Abstract
Each individual has to work to sustain their own lives, to satisfy their own needs and to have a better quality of life. Satisfaction of individuals in their works will contribute to the development of organization and their own, so the organization will be able to produce a better quality of products and services as well. Employees’s doing their job fondly will make them feel themselves as a part of organization and result in an increase in commitment to the organization. There is a need to understand the link between individuals and organizations in terms of conceptual framework of organizational commitment. Organizational commitment is an issue examined in a wide range of management and behavioral sciences literature as a key factor in the correlation between individuals and organizations. On the other hand, job satisfaction can be defined as individuals’ total feelings about their job and attitudes they have towards various aspects or facets of their job, as well as an attitude and perception that could consequently influence the degree of fit between the individual and the organization. Also, job satisfaction is a widely researched and complex phenomenon. In this study, we aimed to determine the correlation between organizational commitment and job satisfaction of academic staff working at Selcuk University. Also, it is examined that the inter-correlation among sub-dimensions of organizational commitment and job satisfaction for academic staff.
Keywords: Organizational Commitment, Job Satisfaction, Academic Staff
Information Support of Processes in Warehouse Logistics
Gordei Kirill and Borisova Vera
Abstract
In the conditions of globalization and the world economic communications, the role of information support of business processes increases in various branches and fields of activity. There is not an exception for the warehouse activity. Such information support is realized in warehouse logistic systems. In relation to territorial administratively education, the warehouse logistic system gets a format of difficult social and economic structure which controls the economic streams covering the intermediary, trade and transport organizations and the enterprises of other branches and spheres. Spatial movement of inventory items makes new demands to participants of merchandising. Warehousing (in the meaning – storage) – is one of the operations entering into logistic activity, on the organization of a material stream, as a requirement. Therefore, warehousing as “management of spatial movement of stocks” – is justified. Warehousing, in such understanding, tries to get rid of the perception as to containing stocks – a business expensive. This aspiration finds reflection in the logistic systems working by the principle: “just in time”, “economical production” and others. Therefore, the role of warehouses as places of storage is transformed to understanding of warehousing as an innovative logistic system.
Keywords: Warehouse Logistic System, Information Technological Support of Management of Warehouse Functions in Logistic System and Management of Communications, WMS – Warehouse Management System, Information Support of Warehouse Logistic Systems, ERP – Enterprise Resourse Planning, WOCT – Warehouse Order Cycle Time
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