Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
315 5 |
Ultima descărcare din IBN: 2023-12-24 10:53 |
Căutarea după subiecte similare conform CZU |
657:642.5 (1) |
Contabilitate (945) |
Economie casnică. Științe domestice. Întreținerea casei (170) |
SM ISO690:2012 KHOROZOVA, Valentina. Prospects of integrated reporting application in catering establishments. In: Journal of Research on Trade, Management and Economic Development, 2022, nr. 1(17), pp. 40-49. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 1(17) / 2022 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
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CZU: 657:642.5 | ||||||
JEL: M41 | ||||||
Pag. 40-49 | ||||||
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Rezumat | ||||||
The paper focuses on findings, conclusions, and recommendations having regard to the practice and prospects of integrated reporting application in the Republic of Moldova while drawing attention to the general aspects and main advantages of applying such in catering establishments. A vast spectrum of definitions touching on the concept of "integrated reporting" is given. Also defined are the main purpose and the core functions underpinning the integrated reporting, highlighted are the key principles of its application while giving a thorough consideration of the international regulatory framework. The author produced the structure of the integrated reporting covering: an overview of the company and the environment, management, business model, risks and opportunities, strategy and resource allocation, operating results, and future prospects. Given for each of the structural elements of the integrated reporting, is a brief description of its content while touching on the overall business activity and on the catering domain in particular. Serving as the methodological and theoretical grounds for the research were numerous papers published by the scientists and specialists in the field of integrated reporting as well as a series of international regulations. |
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Cuvinte-cheie ntegrated reporting, international standard, catering establishment, business model, management, Raportare integrată, standard internațional, alimentaţie publică, model de afaceri, management, интегрированная отчетность, международный стандарт, общественное питание, бизнес-модель, управление |
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