Cognitive Dissonance Concept: The expression Cognitive Dissonance designates a theory proposed in the twentieth century decade of…

Decision Tree Concept: A decision tree is an instrument of support to the decision taking that consists on a graphic…

Delegation Concept: Delegation represents the transfer of a certain authority level of a superior to a subordinate or a group of…

Delphi Method Concept: Delphi method is a group decision taking method that is characterized by the fact that each group…

Departmentalization Concept: Departmentalization is a process which consists in grouping departments, duties, or similar activities and logically related of a certain (…)

Concept of Differentiation: Differentiation corresponds to one of the generic strategies described by Michael E. Porter…

Direct Selling Concept: Direct selling can be defined as a distribution method of consumption goods through personal…

Distance Selling Concept: Distance selling can be defined as a sales technique in which the products are presented to the…

Distribution Concept: Distribution concept can have different ranges or even meanings, depending on the context in which the…

Distribution Channel Concept: The expression Distribution Channel designates a group of means used to make that the product or…

Distribution Circuit Concept: The expression Distribution Circuit can be defined as broadly, like all course or all of the steps taken by…

Diversification Concept: Diversification consists on an entrepreneurial strategy with which is intended the production of new…

Douglas McGregor was, according to several analysts, the author published the most complete book about human motivations. Two of his most important books are “Motivation and Personality” and “The Human Side of Enterprise”, published in 1954 and 1960, respectively. In his theory, McGregor identified two sets of conflictive assumptions that are made to the employees, […]

Dow-Corning Strategic Mold Concept: Developed by the North American consultant Dow-Corning, this strategic mold has as main…

Downsizing Concept Downsizing emerged as a need to solve the excessive bureaucracy that was verified in many organizations, and that, beyond slowness, made difficult the decision making and the accommodation to new environmental contexts. In fact, many organizations adopted with moderate success the concepts and techniques supplied by the Bureaucracy Theory but, with the increase […]

Dumping Concept The term Dumping is used to designate a situation in which a certain product is sold at a lower price in a foreign market than in a domestic market. It is also used to designate a situation in which the product is sold at a lower price than its production or purchase cost. […]

According to IAS – International Accounting Standards, the financial statements are a structured representation of the financial position and financial performance of an entity. The objective of general purpose financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of […]

Ombudsman Concept: The term Ombudsman, synonym of prosecutor, provider, trustee, representative, deputy, drifts from a…

Paretos’ Diagram Concept: Paretos’ Diagram constitutes one of the tools used in quality control and was initially defined by…