Evaluation of perception of accountant`s role at the enterprise in Latvia and Lithuania

The development of an accountant`s profession is quite a widespread subject in scientists` researches in different countries. It topicality has especially been underlined recently in connection with international conditions affecting the above profession, for example, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015). This refers to the need of the investigation of accountant’s role at the enterprise. Following the research methodology carried out at Tallinn University of Technology (Estonia) in 2016 to find out the students' point of view as regards the accountants` role in Estonian enterprises has been aggregated in Latvia and Lithuania. The purpose of the article is to evaluate the perception of accountant’s role at the enterprise and the skills required for the profession in Latvia and in Lithuania. A questionnaire-based study among practicing accountants working in Latvian and Lithuanian enterprises and students of the accounting study program at both the University of Latvia and University of Vilnius was used. The study is based on the hypothesis that on these issues the views of accountants – practitioners as to the role of accountants in an enterprise, the scope and character of their daily work functions as well as the necessary knowledge and skills are different from those of students. The conclusions made at the end of this research regarding the connection of the survey data with the knowledge and skills accounting students will gain at completing the university study program allowed us to identify the directions for improvement in accounting study programs.peer-reviewe

Continuing medical education and pharmaceutical industry

Continuing medical education providers\u27 (academia) and industrial relationship is drawing attention all over the world. To date, there are no national commercial support guidelines available in Pakistan to properly regulate cooperation between the two distinct entities. However, the fact is that the future of all continuing medical education depends on pharmaceutical support and the providers are heavily dependent on the pharmaceutical industry to remain in action. It should always be remembered that medical education and profession is regarded as a moral of enterprise based on a blind faith between the physician and the patient. The funding support by the industry should not bind or influence physician\u27s prescription for any reason. To be trusted, medicine must be free of all such dependency; it should be accountable only to the society it serves and to its own professional standards

Position of freelance jobs in the marketplace of Slovak Republic

The special mission professions of freelance jobs in economics of SR. A basic character eristic of freelance jobs as subjects with individual unique performances. The definition of freelance jobs from European Council of Liberal Professions. Matrix regulation of Organization of freelance job. Measuring and management of freelance job performances.The special mission professions of freelance jobs in economics of SR. A basic character eristic of freelance jobs as subjects with individual unique performances. The definition of freelance jobs from European Council of Liberal Professions. Matrix regulation of Organization of freelance job. Measuring and management of freelance job performances

Professionalism in Careers

This briefing paper sets out the background, evidence and key issues relating to professionalism in careers work in England. The work is produced on behalf of Careers England and the Career Development Institute (CDI), but the paper does not represent the policy of either organisations

Research Data Management and the Canadian Academic Library: An Organizational Consideration of Data Management and Data Stewardship

Research data management (RDM) has become a professional imperative for Canada’s academic librarians. Recent policy considerations by our national research funding agencies that address the ability of Canadian universities to effectively manage the massive amounts of research data they now create has helped library and university administrators recognize this gap in the research enterprise and identify RDM as a solution. RDM is not new to libraries, though. Rather, it draws on existing and evolving organizational functions in order to improve data collection, access, use, and preservation. A successful research data management service requires the skills and knowledge found in a library’s research liaisons, collections experts, policy analysts, IT experts, archivists and preservationists. Like the library, research data management is not singular but multi-faceted. It requires collaboration, technology and policy analysis skills, and project management acumen. This paper examines research data management as a vital information, technical, and policy service in academic libraries today. It situates RDM not only as actions and services but also as a suite of responsibilities that require a high level of planning, collaboration, and judgment, thereby binding people to practice. It shows how RDM aligns with the skill sets and competencies of librarianship and illustrates how RDM spans the library’s organizational structure and intersects with campus stakeholders allied in the research enterprise

The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part).

Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y críticamente los efectos culturales de los mismos con las transformaciones políticas y económicas que han tenido influencia en el desarrollo de la contabilidad China. This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting.Contabilidad comparativa, contabilidad china, factores culturales, historia, sociología. Chinese accounting, comparative accounting, cultural factors, evolution, history, sociology.

Corporate Reputation in Tourism: Customer’s Point of View

Modern tourism is an industry which role in ensuring the economic development of individual states and the world economy as a whole cannot be overestimated. The success of tourism and travel enterprises often depends on their corporate reputation. This article is devoted to the study of the elements and their connection with the peculiarities of different segments behavior. To assess the consumer's response to the corporative reputation the ranking methods were used in course of decrease of exponent importance; Likert five-grade scale. There were taken the constituent parts of corporate nature and the main elements of company reputation as the variables, which influence the consumer's decision on buying the service. Paper examines three issues: the possibility of a connection between the company's nature and corporative reputation elements; the factors affecting the purchase decision of tourism service; and the corporative reputation's place in the formation of consumer's behavior of the tourism company client. During the research there was found the connection between the company's nature and the corporate reputation elements, there were also found factors that effect the decision about buying the tourism product; the personal experience and the opinion of reference group turned out to be the most important. The essential influence of the corporate reputation on the client's behavior was found. Nevertheless, the obtained results differ for different groups, which were formed according to gender, age, income rate, belonging to a profession and the typical consumer behavior. The obtained results may be used by the companies of tourism and travel industry for identifying the target audience and for the development of the PR-campaigns

Engineering: good for technology education?

Recent curriculum changes in the educational system of Australia have resulted in study options being available in Engineering for senior secondary students to use for university entrance. In other educational systems, Engineering is playing an increasingly important role, either as a stand-alone subject or as part of an integrated approach to Science, Mathematics and Technology. These developments raise questions about the relationship between Engineering and Technology education, some of which are explored in this paper