A VIEWPOINT ON THE CURRENT STATE OF KNOWLEDGE MANAGEMENT INSTRUMENTS

Knowledge management is seeking solutions to harmonize the objectives of organizations of the human group, which need to rationalize, to provide policy makers and to implement. This article aims to provide readers with an introduction to knowledge management basic definitions, theories and concepts such as types of knowledge, the differences between data, information and knowledge, etc, are given. But, why we need a knowledge management ? This article justified the need for companies to focus management efforts on their intangible elements and provides the five enabling conditions for knowledge creation

CONSIDERATIONS CONCERNING ACCOUNTING INFORMATION AND ACCOUNTING DECISIONS AND THEIR IMPLICATIONS IN BUSINESS MANAGEMENT

The accountants need to make choices to recognize, evaluate and classify business transactions for assuring true and fair value of information. In this paper, we try to classify these choises so that called accounting decisions. Also we try to view them in an informational perspective knowing the importance that accounting information has in the process of making business decisions

Cumulative effect of a change in accounting principle: remove it from the income statement

The comprehensiveness of income, a key definition in accounting, remains contentions despite decades of debate. A review of this debate reveals that investors have traditionally argued for more comprehensive definitions of income, whereas managers have traditionally argued for less comprehensive measures. We compare performance for both income definitions and component sets. Our results reveal that among income definitions, comprehensive income defined by Statement 130 dominates both traditional net income and fully comprehensive income. No definition dominates clearly. This, our findings indicate that different definitions of income are more decision useful in different applications and that comprehensive income component disclosures are useful.accounting, income statement, income definitions, comprehensive income

Euro zone and its monetary policy

In this article I have tried to make a short presentation of the Euro Zone and it’s monetary policy. At the present moment the Euro Zone has 16 countries that have adopted the Euro as a national currency and also 4 small countries that have monetary agreements with their neighbours. The monetary policy represents all the regulations of the money supply and interest rates adopted by the European Central Bank in order to control the inflation rate and to stabilize a specific currency, in this case, the Euro. Stabilizing the inflation rate to certain levels is the main goal of the monetary policy. The monetary policy is the second policy, next to the fiscal one which in which a government, in this case the European Union’s official bodies, can impact the economic situation of the Eurozone. The fiscal policy represents the way a government spends, borrows or applies different types of taxes. The Monetary policy can be either expansionary, when unemployement and recessions needs to be combated, or contractionary, when inflation is conbated byt raising the interest rates.monetary policy, Euro Zone, monetary market, European Union, prices

Ethical aspects in managing patients diagnosed with digestive cancers; a review of literature

Numerous bioethical recommendations are now available in the complex process of communication with cancer patients. In this review, we have focused on the complex process of managing patients with different types of oncologic digestive diseases, immediately after the diagnosis is made. We have analyzed the literature data on the topic. MEDSCAPE and PubMed databases have been studied. Issues such as telling the truth to patients with digestive cancer, the physician\u27s responsibility in the psychological management of patients and their relatives, the nurses’ duties, the consented death, the practice of euthanasia and physician-assisted suicide (PAS) as well as the clinical research have been the main targets of our study

Delivering in Urban Areas: A Probabilistic-Behavioral Approach for Forecasting the Use of Electric Micromobility

Urban delivering is facing some significant changes that are heading towards unsustainable scenarios. At the same time, local administrations as well as city planners are involved in promoting new solutions that can help to improve city sustainability and livability. In this context, electric micromobility could offer a valuable contribution. In fact, electric micromobility systems such as e-bikes and e-scooters, both at an individual level or as a shared service, could represent sustainable mobility options for city logistics, especially for specific classes of parcel delivery, users’ characteristics and travelled distances. Considering both the growth of e-commerce and the spreading of new options for delivering parcels (e.g., crowdshipping), electric micromobility (e-bikes and e-scooters) could support the penetration and acceptability of such new options, limiting the impacts of delivery operations. After analysis of the current e-commerce background and a review of the current delivery options to satisfy delivery demand, crowdshipping stands out. Thus, the potential shift from private transport to e-micromobility for crowdshipping is investigated, assuming that potential crowdshippers may, mainly, be commuters. The methodology is based on using probabilistic-behavioral models developed within random utility theory, which allow the potential shift towards e-micromobility for commuting to be forecasted. The models were calibrated in Rome, where more than 200 interviews with commuters were available