Juniper Publishers Annals of Social Sciences and Management studies

     Annals of Social Sciences & Management Studies-Juniper Publishers Introduction An organization’s reputation, defined as a public’s affective evaluation of a firms’ name relative to other firms affects many outcomes that are directly related to organizational performance. For example, organizational reputation affects work force composition because job seekers’ initial attraction to organizations are affected by their perceptions of organizational reputation. Moreover, applicants are potential consumers for most firms. Thus, creating a positive reputation during recruitment can affect brand equity and future marketing success. Job seekers’ reputation perceptions are important because they can affect work force composition, brand equity, and future marketing [1]. In an economy where capital is abundant, ideas are developed quickly, and people are willing to change jobs often, the most valuable organizational resource is human capital, or the talent of an organizati...

   Annals of Social Sciences & Management Studies-Juniper Publishers Introduction Following the tradition of the marginalist school, abstraction in economics received a big push during the late 19th century led by Stanley Jevons and Auguste Walras. This happened despite Adam Smith’s strong feeling for the significance of culture and Malthus’ deep sense about how culture affects the dynamics of population. David Ricardo was the most instrumental in reducing economics to a culturally free abstraction. Alfred Marshall, at least judged from his early work, was another culprit although his subsequent Industry and Trade shows an increased awareness towards the complex cultural reality behind the abstraction of supply and demand, inserting a strong institutional flavor in the analysis. This is rather puzzling because the core part of economics is exchange, and the terms that permit the exchange is called the terms of trade, the ratio of the price producers are willing to receive ...

           Annals of Social Sciences & Management Studies-Juniper Publishers Introduction The goodwill is the discounted sum of future residual income, i.e. earnings beyond the “normal” return on capital and called abnormal or extraordinary earnings [2]. Under IFRS 3 Business combinations, goodwill arising in a business combination represents a payment made by the acquirer in anticipation of future economic benefits from assets that cannot be separately identified and recognized. Only acquired goodwill is accounted for under IFRS. Internally generated goodwill is not recognized as an asset because it is not an identifiable resource controlled by the entity that can be measured reliably at cost. The rules applicable to the recognition of goodwill in the consolidated accounts of French firms were largely modified by the adoption of IFRS on 2005. Hence, with the removal of systematic depreciation of goodwill and its replacement with impairment testing, ret...