Connecting worlds: the translation of international auditing standards into post-Soviet audit practice

This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards

A Survey on Economic-driven Evaluations of Information Technology

The economic-driven evaluation of information technology (IT) has become an important instrument in the management of IT projects. Numerous approaches have been developed to quantify the costs of an IT investment and its assumed profit, to evaluate its impact on business process performance, and to analyze the role of IT regarding the achievement of enterprise objectives. This paper discusses approaches for evaluating IT from an economic-driven perspective. Our comparison is based on a framework distinguishing between classification criteria and evaluation criteria. The former allow for the categorization of evaluation approaches based on their similarities and differences. The latter, by contrast, represent attributes that allow to evaluate the discussed approaches. Finally, we give an example of a typical economic-driven IT evaluation

Evaluation of innovative technology market potential on the basis of technology audit

Enterprise innovation activity supposes coordinated technical and business processes of decision-making and its performance required for successful transformation of new product or service from concept to market. The purpose of this study is to develop valuation methods of innovative technology market potential and prospects of their introduction into the production enterprise activity. In order to achieve this goal, we used brand new evaluation tool, this is technology audit conception, application of which increased significantly the accuracy and reliability of technology market potential evaluation. Clarification of terminological essence of technological audit allowed the authors to discover the content of technology audit components required for the market research and thereupon to develop evaluation mechanism for innovative technology market potential using technology audit. This mechanism is built on structure evaluation table of technology market potential level detection as an object of commercialization. To ensure the efficiency of practical effect of the mechanism proposed, the authors systematized and completed methods of functional analysis and scanning of market environment for the purpose of qualitative comprehensive evaluation and innovative technology market potential forecasting. Introduction of the proposed evaluation method for technology market potential will result in the improvement of efficiency of enterprise innovation activity due to more rational distribution of available resources and immediate financing of developments with greater market potential

Disordered social media use and risky drinking in young adults:Differential associations with addiction-linked traits

Background Excessive or compulsive use of social media has been likened to an addiction, similar to other behavioural addictions such as pathological gambling or Internet addiction. This investigation sought to determine the degree to which personality traits associated with such disordered social media use overlap with those known to predict problematic substance use, with use of the most commonly abused legal substance alcohol as an example of the latter. Method Well‐known indices of disordered social media use, risky or problematic alcohol use, and the personality traits alexithymia, reward sensitivity, narcissism, and impulsivity were administered online to 143 men and women aged 18–35-years who were regular users of social media. The traits examined had previously been linked to substance misuse for a variety of substances, including alcohol, as presumed predisposing factors. Results After controlling for age, gender, and social desirability in hierarchical regressions, disordered social media use was predicted by narcissism, reward sensitivity, and impulsivity, whereas risky alcohol use was predicted by narcissism, alexithymia, and impulsivity. The ability of narcissism to predict disordered social media use was mediated by reward sensitivity, which was not the case for risky drinking. Conclusions Present results point to similarities and differences in addiction‐linked traits when comparing disordered social media use to risky or problematic substance use

CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

The purpose of this paper is to identify the main opportunities and limitations of corporate social responsibility (CSR). The survey was defined with the aim to involve the highest possible number of relevant CSR topics and give the issue a more wholesome perspective. It provides a basis for further comprehension and deeper analyses of specific CSR areas. The conditions determining the success of CSR in Romania have been defined in the paper on the basis of the previously cumulative knowledge as well as the results of various researches. This paper provides knowledge which may be useful in the programs promoting CSR.Corporate social responsibility, Supportive policies, Romania

An analysis of marketing programmes adopted by regional small and medium-sized enterprises

Originality/value – Their ability to understand their marketplace and to become truly competitive relies on SMEs developing a deeper understanding of their current marketing decision-making processes through the systematic adoption of more robust strategic procedures. In summary, there is an observable difference between marketing activities conducted by SMEs and best practice defined in academic theory.Purpose – The purpose of this paper is to create an understanding of the true nature of contemporary SME marketing activities. While acknowledging operational constraints, the paper aims to hypothesize that, if effective marketing planning was employed, this would improve the long-term growth of small to medium-sized enterprises. The paper seeks to assess the implications current practices may have on the long-term survival of enterprises and to identify significant SME marketing development and training needs. Design/methodology/approach – A marketing audit approach yielded data from the collation of 125 completed online questionnaires within the East of England region. Statistical analysis using SPSS was applied to produce an in-depth quantitative analysis of these data. In addition, qualitative data were collected through face-to-face interviews of some 20 owner-managers. These responses were further inductively analysed and interpreted. Findings – Data analysis demonstrated a significant disparity between their perceived marketing effectiveness compared with their actual practices recorded at interview. Significantly, they failed to understand why campaigns did not yield results, as they routinely did not employ appropriate controls and procedures. SMEs believed that they were fully cognisant of the effectiveness of their marketing activity, through further exploration; evidence revealed that they failed to employ sufficient review procedures, and in the extreme cases these procedures were non-existent. A direct correlation was also witnessed between company size and the application of effective marketing planning. Larger enterprises demonstrated a greater awareness of strategic marketing competence

Activity-based Management in France: A focus on the information systems department of a bank

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.Activity based costing; activity-based management; case study; bank

Software Engineering Methods for the Internet of Things: A Comparative Review

Accessing different physical objects at any time from anywhere through wireless network heavily impacts the living style of societies worldwide nowadays. Thus, the Internet of Things has now become a hot emerging paradigm in computing environments. Issues like interoperability, software reusability, and platform independence of those physical objects are considered the main current challenges. This raises the need for appropriate software engineering approaches to develop effective and efficient IoT applications software. This paper studies the state of the art of design and development methodologies for IoT software. The aim is to study how proposed approaches have been solved issues of interoperability, reusability, and independence of the platform. A comparative study is presented for the different software engineering methods used for the Internet of Things. Finally, the key research gaps and open issues are highlighted as future directions