.../approach The discussion is pivoted on the counter‐evidences of the present management tools both at the level of financial reporting and analytical accounting. Findings The evidences stress the limits of the accounting regulation, since the categories of costs in the financial report scheme open a few...

... the relationship between managerial perception and strategy, with particular focus on the impact of government regulation and competitive dynamics. Design/methodology/approach The research is based on extensive documentary analysis and in‐depth interviews with senior managers from the four companies who have...

.... On the other hand, regulations can be effective in inducing beneficial effects. Porter and Van der Linde (1995) proposed that “by stimulating innovation, strict environmental regulations can actually enhance competitiveness” and therefore “partially or more than fully offset the costs” of compliance (Porter...

... technologies. Design/methodology/approach The study surveyed literature, focusing on policies for supporting RE and the issues of competition and regulation. Caribbean policies for supporting RE were compared with those in selected countries. Findings The findings indicate that while undertaking...

...Darrien Yau Seng Mah; Norazlina bt Bateni Purpose Flood flushing is one natural cleansing capability of a natural river channel to wash away in‐stream pollutants and debris. The purpose of this paper is to explore the flood flushing restriction in a tributary due to its regulated main river...