Archive | Volume III, Issue no. 3

Organizational Knowledge Management Movement Strategies

Organizational behaviour is often dependent on the strategic movement of internal knowledge for success. Organizational knowledge management methodologies require the involvement of stakeholders. In large organizations, involved stakeholders shall be selected by the entire membership. Key involvement roles and considerations should be offered to/involve the ‘least likely to participate’. Suck stakeholders often possess the most […]

The full abstract of this scientific paper

Posted in Knowledge Management, Volume III, Issue no. 3

Relative Efficiency of Education Expenditures in Eastern Europe: A Non-parametric Approach

The article attempts to measure relative efficiency in utilizing public education expenditures in the new EU member states in comparison to the selected EU (plus Croatia) and OECD countries. As resources allocated to education are significantly limited, a special emphasis should be given to their efficient use regarding the institutional and legal constraints. By applying […]

The full abstract of this scientific paper

Posted in Economics, Volume III, Issue no. 3

Enhancing Knowledge Sharing Among Higher Education Students through Digital Game

Knowledge is valuable assets of organizations. One of the effective ways of creating new knowledge is highlighting knowledge sharing process among people. In this study the researcher tries to investigate the solutions for knowledge sharing problem in the classroom context. We have two objectives. One is to examine whether participants’ decision-making process in knowledge sharing […]

The full abstract of this scientific paper

Posted in Information Technology, Volume III, Issue no. 3

Enhancing Learning within the 3-D Virtual Learning Environment

Today’s using of virtual learning environments becomes more remarkable in education. The potential of virtual learning environments has frequently been related to the expansion of sense of social presence which is obtained from students and educators. This study investigated the effectiveness of social presence within virtual learning environments and analysed the impact of social presence […]

The full abstract of this scientific paper

Posted in Information Technology, Volume III, Issue no. 3

Analysis of Internet Usage Intensity in Iraq: An Ordered Logit Model

Intensity of Internet use is significantly influenced by government policies, people’s levels of income, education, employment and general development and economic conditions. Iraq has very low Internet usage levels compared to the region and the world. This study uses an ordered logit model to analyse the intensity of Internet use in Iraq. The results showed […]

The full abstract of this scientific paper

Posted in Information Technology, Volume III, Issue no. 3

How to Respond to Information Needs of University Stakeholders: Proposal of Indicators for Reporting on Intellectual Capital

The purpose of this paper is to know the opinion of the university stakeholders regarding the importance they give to completing the information from university financial statements with information relating to these institutions’ intellectual capital. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. […]

The full abstract of this scientific paper

Posted in Economics, Volume III, Issue no. 3

Impact of the Influential Factors of Economic Competitiveness upon Romania’s West Region Firms

In today’s context, marked by globalization and increasingly wide recognition of interdependencies, competitiveness has become an essential condition for market success. Starting from these considerations, the authors of the present paper intend to forward a research survey related to the impact of the influential factors of economic competitiveness on the firms operating in Romania’s West […]

The full abstract of this scientific paper

Posted in Economics, Volume III, Issue no. 3

Comparative Analysis of the Value Added Tax Evolution

The impact of indirect taxes is analyzed in the study of evolution, especially the VAT for the economic activity of the company studied. During the reporting period, namely January 2009 – December 2011 the supporting documents were checked which records on VAT deductible and collected were based on, in compliance with legal norms and principles […]

The full abstract of this scientific paper

Posted in Economics, Volume III, Issue no. 3

Improving the Numbers of Financial Statements

Improving the numbers of financial statements can be achieved by several metods such as: recording the revenue too soon, recording bogus revenue, shifting the current expense to a futer or a earlier period, failing to record liabilities or shifting the cureent revenue to a later periods. As beeing science, technology or language of communication the […]

The full abstract of this scientific paper

Posted in Economics, Volume III, Issue no. 3

Impact of Development and Efficiency of Financial Sector on Economic Growth: Empirical Evidence from Developing Countries

This paper analyses the impact of development and efficiency of financial sector on economic growth of a group of selected developing countries using a cross-country data averaged over the period 2005-2009. The results show that the impact of financial sector efficiency on economic growth is significantly positive for developing countries. For a sample of 50 […]

The full abstract of this scientific paper

Posted in Economics, Volume III, Issue no. 3

Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance

While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path analysis to investigate causal relationships among the variables. Then it uses procedures suggested by Sobel (1982) to […]

The full abstract of this scientific paper

Posted in Knowledge Management, Volume III, Issue no. 3

The Technical Underpinnings and Extended What-If Analyses of the Decision Support Systems Programmed for the IOM 80/20 Nursing Initiative

One of the goals of the Institute of Medicine’s (IOM) initiative: Analysing the Cost of Alternative Strategies Related to Nursing Education is to re-organize the nursing workforce in the United States so that after a relatively brief time, ten years or so, eighty per cent of the nursing workforce will consist of nurses with a […]

The full abstract of this scientific paper

Posted in Economics, Knowledge Management, Volume III, Issue no. 3

Understanding of Knowledge from Economist’s Perspective

Author’s approach to knowledge is based on the system of upgrading between knowledge as information, cognitive process, capital and a value. Knowledge cannot exist without it’s subject to whom the capacity of cognition is ascribed. Cognitive capacity is bounded due to imperfect information and the limits of the human mind and is becoming with individual’s […]

The full abstract of this scientific paper

Posted in Knowledge Management, Volume III, Issue no. 3

Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations

The XXIst century shows, among others, a special feature aiming at acceleration at a growing speed of the developments of new technologies. Thus, in the context of a fierce competition, great intellectual and financial efforts are made for the research and development of high technologies. Therefore, both at microeconomic and macroeconomic level, it is frequently […]

The full abstract of this scientific paper

Posted in Economics, Volume III, Issue no. 3

Distributors’ Knowledge Sharing Competency (DKSC): Scale Generation and Development Process

Purpose – The present paper aims to generate and validate a measurement scale of the distributor knowledge sharing competency (DKSC). Design/methodology/approach: A pool of 50 items were generated on the basis of in-depth interviews with managers and was analysed using the “Sphinx” software. Exploratory Factor Analysis is performed in order to purify the scale measurement […]

The full abstract of this scientific paper

Posted in Information Technology, Knowledge Management, Volume III, Issue no. 3