Green Accounting in Romania - a Vision to European Integration

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green Accounting. How to define Green Accounting? Is Green Accounting a part of Environmental Accounting? How to ensure the balance between business interests and envinronmental protection? Are environmental goals based on Total Quality Management? How to design for Environment? This are some questions proposed to be discused in this paper.

Organizational Change Perspectives on Software Process Improvement

Many software organizations have engaged in Software Process Improvement (SPI) and experienced the challenges related to managing such complex organizational change efforts. As a result, there is an increasing body of research investigating change management in SPI. To provide an overview of what we know and don’t know about SPI as organizational change, this paper addresses the following question: What are the dominant perspectives on SPI as organizational change in the literature and how is this knowledge presented and published? All journals on the AIS ranking list were screened to identify relevant articles and Gareth Morgan’s organizational metaphors (1996) were used to analyze this literature considering the following dimensions of each article: organizational perspective (metaphor), knowledge orientation (normative versus descriptive), theoretical emphasis (high versus low), main audience (practitioner versus academic), geographical origin (Scandinavia, the Americas, Europe, or the Asia-Pacific), and publication level (high versus low ranked journal). The review demonstrates that the literature on SPI as organizational change is firmly grounded in both theory and practice, and Scandinavia and the Americas are the main contributors to this research. The distribution of articles across Morgan’s metaphors is uneven and reveals knowledge gaps that present new avenues for research. The current literature offers important insights into organizational change in SPI from machine, organism, and brain perspectives. Practitioners may use these articles as a guide to SPI insights relevant to their improvement initiatives. In contrast, the impact of culture, dominance, psychic prison, flux and transformation, and politics in SPI have only received scant attention. We argue that these perspectives offer important insights into the challenges involved in managing change in SPI. Researchers are therefore advised to engage in new SPI research based on one or more of these perspectives. Overall, the paper provides a roadmap to help identify insights and specific articles related to SPI as organizational change.Software Process Improvement; Organizational Change; Organizational Metaphors; Images of Organization; Literature Review

A Code of Conduct for the Life Sciences: A Practical Approach

Ye

Be vicarious: the challenge for project management in the service economy

Purpose. The paper aims to answer to the following questions: which are the critical dynamic capabilities to survive in the rubber landscape of service economy? Does it exist in service economy a dynamic capabilities provider? Methodology. The paper combines the literature review on dynamic capability perspective and that on vicariance to the Project Management professional services. Findings. Firstly, the paper identifies vicariance as an intriguing dynamic capability, crucial to survive in the rubber landscape of service economy. Secondly, the paper sheds light on Project Management (PM) as a vicarious that provides vicariance. Practical implications. For each critical organizational dimension, the paper identifies the links among the service economy challenges and the vicariance typology required to the project manager to face those challenge. Originality/value.The approach to conceive the PM as a vicarious that provides vicariance is original and leads to new insights on the professional services management. In fact, on one hand, dynamic capabilities cannot easily be bought through a market transaction; on the other hand, they must be built. This building can be achieved internally, by the organization itself (i.e. hierarchy), or through a partnership (i.e. hybrid form among hierarchy and market). PM professional services enrich organizations with additional information variety according to a hybrid (i.e. non- market) coordination model

Evolution for our time: a theory of legal memetics

The purpose of this paper is to explore the significance for legal thought of recent developments in evolutionary theory which are associated with the notion of 'memetics'. 'Memetics' aims to account for processes of cultural transmission and change using a version of the 'genetic metaphor'. This is the idea that patterns of cultural evolution are closely analogous to those which occur in the natural world as a result of the interaction between genes, organisms and environments. At a further, more ambitious level, the initial metaphor gives way to a search for mechanisms which unite biological and cultural evolution. Identifying these general evolutionary mechanisms is part of a wide-ranging, interdisciplinary research agenda.legal evolution, memes, path dependence, employment contract, corporate governance

The effects of store atmosphere on shopping behaviour - A literature review.

This paper provides an insight into how the atmospherics of a retail environment influence shopping behaviour. Its objective is to support researchers and practitioners by summarizing the current state of knowledge and identifying gaps and avenues for future research. The scope covers studies in retail marketing and environmental psychology published during the last 35 years. It has been shown that environmental cues (music, scent etc.) have an effect on the emotional state of the consumer, which in turn causes behavioural changes, both positive (approach, buy more, stay longer etc.) and negative (not approach, buy less, leave earlier etc.). Most studies make reference to the PAD model, which proposes that the relevant emotions in this process can be measured along three dimensions Pleasure, Arousal and Dominance (Mehrabian, A. & Russell, J.A.,1974, An approach to environmental psychology, Cambridge, MA.: MIT Press). Since then, significant advances have been made to understand the effect of individual cues, their interaction, as well as the role of moderators, such as gender, age, or shopping motivation. However, there are a number of opportunities for further research. Too little is known about the moderating effects of Arousal and Dominance and how they interact with each other and with Pleasure dimension. Also a number of other moderators, such as gender and culture, should be integrated into the model

Evolutionary Economics celebrates Innovation and Creativity based Economy\ud

The paper draws issue on the evolutionary economics that open our mind on seeing economy as growing and living organism with any characters of robustness, self-organization, adaptation, and evolution. This has been recognized, as in global picture, we enter the phase in which information and knowledge acquisition rapidly plays a major role in economy. The discussions is presented by demonstrating some qualitative properties and theoretical explorations on long range historical economic growth and development and thus followed by some highlights on innovation, creativity and elaborations regarding to fitness landscapes incorporating memetics, as works related to social and cultural aspects of social system, while talking about economic system in general. The discussions depicts some important notions on market and product diversifications that have been the source of the economic growth in general

The Emerging Scholarly Brain

It is now a commonplace observation that human society is becoming a coherent super-organism, and that the information infrastructure forms its emerging brain. Perhaps, as the underlying technologies are likely to become billions of times more powerful than those we have today, we could say that we are now building the lizard brain for the future organism.Comment: to appear in Future Professional Communication in Astronomy-II (FPCA-II) editors A. Heck and A. Accomazz