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The development and acceptance of International Financial Reporting Standards (IFRS) have made the decision of a country to embrace IFRS become a vitally important topic for researchers and standard setters. In this study, we examined association between the mandatory adoption of IFRS and Nigerian accounting…

Background: Several studies have indicated that cancer patients have significantly altered taste sensitivity without specifying the preferences. One of the related problems is low compliance to nutritional therapy with oral nutritional supplements (ONS) in patients suffering severe weight loss. Objective: We wanted to investigate taste…

Organizations are nowadays concerned with managing their corporate image. There is a strong positive correlation between people’s perceptions of a company and pro-corporate supportive behaviour. In this study, past researchers on corporate image were incorporated to create a platform for framework which identifies the variables…

From the current political situation in the Arab world, resulted a smooth confrontation between modernity and radicalism. It’s a real identity crisis. Religion was even the core campaign’s means to gain sympathy and to attract the maximum of voters. The match between those two areas…

This paper examines the relationship between corporate social responsibility (CSR) ratings and firm value, by using a sample of U.S. companies listed on the New York Stock Exchange and NASDAQ Stock Market, over 2008-2011. The Corporate Social Responsibility Index (CSRI) developed by Boston College Center…

Nicotine belongs to a group of compounds being specific toxic anthropogenic contaminants. Highly carcinogenic nitrozamines are one of the possible products of photocatalytic oxidation of nicotine. The main objective of the present study was to investigate the photocatalytic degradation of nicotine and the intentification of…

The popular store has a wide and shallow assortment of items with high turnover and low margins rate. This kind of point of sale is designed for poor consumers. It was in 1873 the first trial of implantation of a popular magazine by Frank Winfield…

In the context of an unstable economic, social and political environment, SMEs in Romania are very vulnerable. It requires careful study of the causes that generate problems, major obstacles in developing their business objectives and setting priorities for supporting this sector. The success of an…

Though its origin can be traced to the private sector, corporate governance is applicable to cooperatives which are a form of corporation. Thus, cooperatives too face issues associated with governance. Moreover, agency theory argues that the board of directors plays a crucial role in protecting…

The fact that fiscal policy measures impact the business environment is undeniable. However, quantifying the overall influence of changes in taxation on companies’ activity still represents a challenging issue for researchers and policy makers alike. The research results presented in this study aim to clarify…