Analysis Model of the Company's Patrimonial Elements
This paper reveals the mist significant aspects pertaining to the financial analysis on a company’s patrimony. Among the items analyzed, the authors focused on the structure of assets and liabilities, the financial structure of capitals. The analysis model is based mostly on ratios, and the results are presented in an easily readable manner, with extensive use of charts and tables.
Theories And Approaches Regarding The Cost – Benefit Analysis Role And Principles
Cost-benefit analysis, used for the first time by the French engineer Jules Dupuit, is a practical method for measuring costs and benefits of investment projects. Costs and benefits arise both today and the future, and for that reason, in order to be aggregated and brought into comparison, it is essential that all are expressed in a common measurement unit, money, and discounted at a certain moment in time. If aggregation and discounting are simple exercises of algebra, choosing the discounting rate and converting some non-monetary costs and benefits into monetary equivalent, such as the time saved or the human lives saved, represent complex calculations and intense analysis, making use of other academic fields.
Comparative Industrial Sociology and the Convergence Hypothesis
Industrial sociology grew spectacularly after World War II, concentrating on three areas: workers' relations with each other, their managers, and their unions; the social organization of the factory; and the impact of technology on social systems extending from the factory to the society. Unable to sus­ tain leadership in all of these areas, industrial sociology shrivelled as other fields invaded its domains. Human relations became the ideological property of the business schools; labor economics maintained its grip on industrial relations; industry-community relations waned as interest in community power soared; industrial organizations were absorbed into the study of com­ plex organizations; occupational sociology maintained research impetus in labor force analysis; and the sociology of the economy dominated the study of industry's institutional relationships. Industrial sociology survived on remnants: worker-machine relationships (job satisfaction, alienation, un­ employment), organizational responses to technological changes. and a bit of working-class ethnology. Enduring interest in technology, however, en­ abled industrial sociology to take part in sociology's expanding interest in comparative studies.