International Journal of Organizational Leadership

52-61

Authors: TEREZA MIKOVÁ*, MARIANA VALÁŠKOVÁ

Strong international integration and globalization affects the contemporary world´s economy which has influence in development of movement of capital, financial markets and decision making of each business entity. Because of increased force to comparability between companies, the idea of one single-setting globally accepted financial reporting standards was started in 1973 in London by International Accounting Standards Committee (IASC) as a standards setter of International Accounting Standards (IAS). In the year 2000 the International Organization of Securities Commission (IOSCO) recommended to use IFRS for all their members. The paper states about Prague Stock Exchange (PSE) as a member of IOSCO, its index PX and companies which create the index PX. The index base is composed of 14 companies which reported their financial statements in accordance with International Financial Reporting Standards (IFRS, earlier IAS). The aim of the paper is to briefly introduce Prague Stock Exchange and index PX and to evaluate the chosen disclosure requirements of companies which create the index. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8: Segments reporting. Research of disclosure requirements has been done by gathering the financial statements from years: 2011 and 2012 and assessment of chosen question is based on disclosure requirements of IAS 1 and IFRS 8. Those standards were chosen because of the wide range of companies. The next part of research is to assess the development between the compared years. Keywords: International Financial Reporting Standards, International Reporting Standards Board, Prague Stock Exchange, Czech listed companies, Index PX, Disclosure requirements.

14-24

Authors: Azhar Harun , Shafee Saad

The research will analyse the causes and consequences of the recent dramatic increases of migration from Malaysia and selected ASEAN countries (Thailand and Philippine) to Japan. The research aims at learning some general characteristics of the migrations, and linking them to theoretical explanations of migration and its place in the process of globalization. The research main question is; how do Malaysian and selected ASEAN countries migrants enter to work in Japan both legally and illegally? And what are the possible consequences for the receiving countries, in terms of social, cultural and political change? To answer these questions, The researcher have to do some field research both in Japan as a host country and in Malaysia and selected ASEAN countries (Thailand and Philippine) as a home country.

33-41

Authors: Said Kingir‎a, Mehmet Nuri Sevgin‎b

Denominated as the information age of today provided a better understanding of the value of the information day by day. The use of information technology in the globalization of the economy offers a serious competitive advantage to businesses. Even though it is foreseen to provide an economic superiority in the first place, the management information systems affect the structure and functioning of many different organizations in a positive aspect. In this context, the educational institutions that we may discuss can not be excluded. The sole aim of which is to train students in educational institutions in accordance with the objectives of the education system, the efficient use of management information systems certainly have a positive effect on this process. Decision-making processes of managers on management information systems and knowledge management provides great support to the school administrators. Management information systems in order to improve the quality of education and training in educational institutions are actively used captured that success can be said to constitute one of the pillars in the success of our young people who will shape our future. The universe of the study consists of the schools in the city centre of Diyarbakir. As the means of collecting data, questionnaire was used in the study. The data were obtained from the survey evaluated in the 18th version of Statistical Packages for the Social Sciences. Prepared for this purpose with this study of school administrators’, working in educational institutions, utilization levels and the scope of the management information systems in their institutions are discussed. Keywords: Management, Management Information Systems, School Administrators.