CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

The main transition management issues and the effects of environmental accounting on financial performance – with focus on cement industry

Author(s): Csaba Fogarassy,Éva Neubauer,Hasan Mansur,Anita Tangl,Judit Oláh,József Popp / Language(s): English Issue: 31/2018

This article highlights the importance of Environmental Accounting (EA) on financial performance and the extent of its application in cement industry companies in the light of de-carbonization goals. We defined key performance indicators of EA which are ready to be turned from unsustainable to sustainable circular operation. We have categorized them from our proposed sustainable Business Model Canvas into a transition matrix and weighted them by a circular benchmarking model connected to a circularity spiral. We have found, the direct encouragement of Environmental Provisions (EPs), and the standardization of EA within the International Financial Reporting Standards would be beneficial as EA is able to refer to and re-evaluate sustainability gaps in financial language. The main results of the research, that EA occurs at the corporate strategy level, but its application does not really depend on social needs and the sectoral circumstances of the company. Its usage also can be determined by the relationship between the socially negative external marginal costs and the production structure of the firm. EA can reflect positively on the profitability of industrial companies, provided that legislation is available to stimulate companies to take the environmental cost into consideration. Research findings have shown that the dominant factor in government intervention, so in government regulation, is to accelerate the internalization of externalities towards more cost-effective solutions.

More...

Розвиток підприємств готельно-ресторанного і туристичного бізнесу в контексті формування прогресивної корпоративної культури

Author(s): Marina Semykina,Stanislava Pasieka,Mariya Buhaieva / Language(s): Ukrainian Issue: 33/2018

The emergence of a market economy in Ukraine and the emergence of various forms of ownership were conditioned by the rapid development of enterprises of hotel and restaurant business and tourism. However, the quality of services in this area is still behind the development of similar enterprises in the EU. The reasons for this gap are ambiguous, among the main ones experts distinguish not so much the lack of funds, but the lack of progressive corporate culture of enterprises, which should be the driving force behind the positive changes in customer service. In the interests of better meeting the needs of consumers, the search for ways to redirect the development of hotel and restaurant business and tourism to the application of modern mechanisms of corporate culture is being sought.The purpose of the article is to justify the place and role of corporate culture in the modern development of enterprises of hotel-restaurant and tourist business, to determine the essence of the mechanism of such a culture and obstacles in its formation. The essence, features and the role of the corporate culture of enterprises of hotel and restaurant business and tourism were determined. The authors substantiated the essence of corporate culture, its mechanism and identified the main obstacles to its formation. The list of factors has been formed according to the priority of influence on the formation of the corporate culture of the personnel of the tourism industry and hotel and restaurant business on the basis of expert assessments. The main types of organizational culture of enterprises that predetermine the formation of specific segments of corporate culture were singled out by the authors. The modern priorities of the development of enterprises of hotel and restaurant business and tourism industry from the standpoint of corporate culture development were identified.We prioritize the development of enterprises of hotel and restaurant business and tourism industry with the formation of the most progressive types of corporate culture ("Business Partnership", "Democracy and Coordination"). The further transformation of the corporate culture oriented towards partnership relations should be considered as a significant reserve of economic growth and innovative development of domestic enterprises. We believe that the formation of progressive types of corporate culture will contribute to the manifestation of the work and creativity of the staff. However, this will require enterprises not only to preserve the labor values and achievements inherent in the national labor culture, but also to qualitatively transform the working mentality of managers and subordinates in promoting social dialogue, social partnership in the interests of increasing the competitiveness of staff and enterprises.

More...

Привабливість підприємницької діяльності в Україні та за її межами: організаційний та податковий аспекти

Author(s): Olena Shelkovnykova,Valeriia Shelkovnykova / Language(s): Ukrainian Issue: 33/2018

A lot of Ukrainian entrepreneurs sooner or later accept and make decisions to open a business outside the country. As the result, the economy development slows down, because the capital works for another country. In addition, budget losses from domestic business projects implementation on the territory of other countries do not provide economic growth and realization urgent expenses our country. The article’s aim is study and analyze the attractiveness of entrepreneurial activity abroad for domestic business and develop on this basis effective proposals to improving the conditions for carrying out activities in Ukraine for our enterprises.In the article are considered the most attractive countries for the conduct entrepreneurial activity at the point of organization view and taxation. During the research, the features of entrepreneurial activity of European countries, and also USA, were analyzed. In the result of analysis we found a country with the most optimal terms of doing business for our businessmen. The comparative analysis of business activity was conducted in Estonia and Ukraine at the questions of opening and management an enterprise, calculation organizations and taxation operating systems. The enterprise positive lines were identified in Ukraine and the circle of unsolved problems was outlined. Suggestions were worked on the base of Estonian experience connected to improvement attractiveness for subjects of domestic business activity. The most significant proposals: ensure the operational realization possibility to use electronic systems by an electronic digital signature; develop effective measures to accelerate the introduction tax on capital withdrawn; simplify accounting and reporting procedures; coordinate and implement the draft law of foreign exchange transactions; ensure the free payments introduction with the world-known payment systems; reduce penalties and ensure the implementation mechanism of priority warning.

More...

Las empresas familiares mexicanas encabezadas por mujeres

Author(s): Ana Bertha Vidal Fócil / Language(s): Spanish Issue: 6.3/2017

In Mexico, 29% of the households are run by a woman, that is, 9.626 thousand 211 households have women heads, so there are programs that support this kind to finance family businesses. The objective of the present study is to analyze the conditions of the female companies headed by women in Mexico, regarding the obstacles to their operation and financing. As a methodology, this work is presented with a qualitative approach because it will be used the analysis of statistical and governmental information to address the issue, therefore, it will be a descriptive research, since it will know the situation of women entrepreneurs in Mexico. As results and conclusions that in Mexico, 3 out of 10 companies are run by women. In addition, 9 out of 10 women’s companies are MSMEs. Women-headed family enterprises provide skills that need to be exploited. Family-run women-owned enterprises are mainly financed by personal or family savings and only resort to limited external financing during their training stages; So this article analyzes the role of public management in the empowerment of women.

More...

Grupo Empresarial Ángeles: un Grupo Económico Familiar de Capital Nacional

Author(s): Beatriz Pérez Sánchez / Language(s): Spanish Issue: 6.3/2017

The study of the economic groups of the national private sector allows to determine the form of capitalist organization with origins of family property, the groups invest in multiple activities and obtain capital resources of diverse forms and control several companies, the services sector does not escape of this reality. The objective of the present work is to identify and analyze the Angolan Business Group, an economic group that has invested in the commercial branch of health and tourism services as part of its diversification and growth strategies, generating a trend towards outsourcing. The methods were used: critical historical, analytical and descriptive. Results and conclusions: Economic policy based on trade liberalization, deregulation and financial opening, privatization, boosting foreign investment and support for large companies has allowed economic groups to present a dynamic development by outlining a structure of Oligopoly market. Among the growth strategies of the group are: 1) expansion of operations: health, communications, real estate, commercial, educational, construction and financing; 2) acquisition of hospitals in operation; 3) technological innovation; 4) diversification of investment in tourism; and 5) geographical coverage.

More...

Dofinansowania z powiatowych urzędów pracy na rozpoczęcie działalności gospodarczej jako forma wsparcia mikro i małej przedsiębiorczości wraz z oceną jej efektywności na wybranych przykładach

Author(s): Piotr Kasprzak,Robert Sterniński / Language(s): Polish Issue: 6.3/2017

The article describes the possibility of obtaining funding under the funds from the Labour Fund operated by the labour offices. This type of non-repayable support is a relatively easy form of support for companies founded by unemployed. Nevertheless, obtaining financing (with the maximum limit up to six times of the average wage in the national economy) must meet several criteria. The following article describes the most important issues and the formal requirements for applying for funds of financing new entities. Moreover, the authors analyzed the data provided by 16 labor offices from the two Polish provinces. The research aim is to assess the efficiency of this financial support. The conclusions of the study assessed the effectiveness of grants, primarily in terms of the sustainability of economic activity.

More...

Wsparcie rozwoju przedsiębiorstw rodzinnych z funduszy unijnych

Author(s): Edyta Guderska / Language(s): Polish Issue: 6.3/2017

The basis of many economies in the world and in Europe are family businesses. Due to the dynamic development of family businesses in the recent past, there is no question about the high involvement in economic development and the growth of employment of family businesses. Establishing companies based on naturally created values, the sense of responsibility is due to various reasons, but the common feature is the pursuit of development and natural care for the image of the company. The purpose of this article will be to identify family businesses in obtaining EU support for the development of family businesses on the example of a potting plant company. The work uses the available literature of the subject and Internet resources.

More...

Storytelling w marketingu historycznym regionów na przykładzie przemarszów niemieckich najemników przez miasto Szczecinek w czasie wojny o ujście Wisły (1626–1629)

Author(s): Michał Turniak / Language(s): Polish Issue: 2.3/2017

Historical resources of the region should be considered as the most important elements of the territorial marketing offer, as they may constitute a clear differentiation for both internal and external customers. Hence, it seems very important to develop efficient and effective methods of full utilization of unique historical resources by identifying, appropriately preparing for different audiences and effectively promoting. A group of recipients who show a special and natural interest in historical resources of a given region are primarily passionate about history, while the primary task of historical marketing should be to show this type of resource as interesting for groups of recipients with different interests. A technique that can offer significant help in this task is storytelling, which brings together a set of rules governing the construction of informational communications in an accessible and engaging way for the audience. The aim of this article is to analyze the potential of using storytelling techniques in the historical marketing of the region by the example of German mercenaries marches through Szczecinek during the War of the Vistula River mouth (1626-1629).historical marketing; regional promotion; storytelling; marketing; promotion; marketing communication;

More...

Zarządzanie różnorodnością w dobie niedoboru rodzimych pracowników

Author(s): Monika Wojdyło,Kamil Zawadzki / Language(s): Polish Issue: 2.2/2017

This article aims to assess whether the growing labour force diversity in Polish organisations can become a remedy for a shortage of native workers in the national labour market and to identify the HRM diversity instruments that support acquisition, retention and effective use of the foreigners employed in enterprises in Poland. In view of increasing number of inhibitors of labour market activity of working age population, human capital of immigrants is becoming more and more precious for the business. However, growing share of foreign labour force among workers in an organization increases a risk for smooth functioning of the business. The risk results from disturbances in interpersonal communication, lowering the morale of native workers, disintegration of the organization, escalation of conflicts and diminishing productivity of work. To prevent them, a business can implement diversity management tools, such as the information policy, training policy, and proper work organization.

More...

Issue of Gratitude in the Context of Corruption from Polish Perspective

Author(s): Grzegorz Ignatowski / Language(s): English Issue: 2.2/2017

The issue of corruption should be considered from the perspective of a phenomenon that is destructive to economic and social life. The acceptance of this phenomenon has been decreasing in our country for several years. The conviction, however, that people associated with certain professions should be shown gratitude for their reliably done work, does not decrease. Gratitude lined with impure intentions can be a hidden form of corruption. Just like corruption, it leads to the loss of trust among employees, creates informal and unclear systems and makes the society poorer. Therefore, people holding managerial positions, towards whom gratitude is manifested should exercise extreme prudence in order to preserve the freedom necessary to take up and pursue unpopular decisions.

More...

Czynniki demograficzne, społeczno-kulturowe oraz formalno-prawne modeli biznesowych prywatnych domów seniora w Polsce

Author(s): Anna Staszewska / Language(s): Polish Issue: 2.2/2017

The article analyzes factors that should be considered when the business model of a private nursing senior is design. The author characterizes selected common and important features of business models for projects that are already run. Those factors also should determine the shape and profile of its operations, including demographic factors, socio-cultural and formal-legal determinates. Analysis was carried out on the basis of available literature, business plans form nursing homes, and other documents revealing elements which can contribute to slowing down development and management of the nursing private homes in Poland.

More...

To Be or Not to Be a Social Entrepreneur: Motivational Drivers amongst American Business Students

Author(s): Renata Schafer,Marieshka Barton,Sergio Canavati / Language(s): English Issue: 1/2018

Objective: The objective of this article is to investigate the process of motivational needs influencing the intent of potential future social entrepreneurs. Research Design & Methods: California, Bay Area business students were administered a survey combining commercial entrepreneurship models and adding factors of motivation. Two stages of statistical analysis were performed based on the process and content theories of motivation. We used structural equation modelling to validate the model and paired samples t-test analysis to examine the differences between the motives underlying social entrepreneurship intentions. Findings: 202 out of 364 students reported social entrepreneurial intentions. For the process-based motives, perceived feasibility and perceived desirability to start a social enterprise as well as exposure to entrepreneurship are significant predictors of students’ intention to form a social enterprise. In addition, perceived feasibility is determined by entrepreneurship education and entrepreneurial self-efficacy, and perceived desirability is determined by students’ desire for self-realisation and autonomy. For the content-based motives, the principal-component analysis indicates that students are motivated by the need for achievement and independence. Implications & Recommendations: The findings provide insights into the formation of social entrepreneurial intentions as well practical implications for how to motivate future social entrepreneurs. Contribution & Value Added: The study empirically shows the motives influencing a student’s intent to form a social enterprise.

More...

Export Intensity, Geographic Diversification and the Role of Public Support: The Evidence from Old and New Europe SMEs

Author(s): Mariola Ciszewska-Mlinaric / Language(s): English Issue: 2/2018

Objective: The objective of the article is to investigate how public support (both financial and non-financial) affects the geographic scope and export intensity of SMEs originating from Old (EU15) and New Europe (the CEE12 region). In particular, the work considers the direct and indirect effects (via geographic scope) of public support on the export intensity of SMEs. Research Design & Methods: The empirical analyses use a large, cross-country, crossindustry dataset of 2 375 European SMEs from 27 countries. Findings: The study findings indicate that only financial public support is positively, directly and indirectly associated with the export intensity of European SMEs, regardless of the origin. The results related to non-financial public support are less conclusive. Additionally, the study reveals that despite significant, firm-level differences characterising internationally oriented SMEs from Old and New Europe, the examined relationships and effects of control variables are largely the same. Implications & Recommendations: The article offers clear insights into the significance of financial vs. non-financial public support programmes for internationalisation activities of SMEs, encouraging further research to focus on the question which firms should receive public support and how to increase the awareness and propensity of the owners/ managers of SMEs to consult public support providers. Contribution & Value Added: The originality of this work lies in investigating the impact of public support for internationalisation efforts (export intensity and geographic diversification) of SMEs originating from different contexts of the EU15 and CEE12 countries.

More...

Greenfield or Acquisition Entry? An Impact of Foreign Direct Investment on the Competitiveness of Polish Investors

Author(s): Małgorzata Jaworek,Włodzimierz Karaszewski,Małgorzata Szałucka / Language(s): English Issue: 2/2018

Objective: The purpose of this article is to determine the impact of Polish FDI companies on their competitiveness, depending on their establishment mode choice in the host country (greenfield investment vs. acquisition). Research Design & Methods: The study used a direct interview method. The results were analysed using impact indicators (w) calculated as the arithmetic mean of numerical values assigned to each response as well as Fisher’s exact test. Statistical calculations were performed using the IBM SPSS Statistics software version 21.0.0.1. Findings: The impact of FDI on investor competitiveness in relation to the main competitors operating on the home market and on foreign markets depends on FDI entry mode (greenfield investment vs. acquisition), among other things. Implications & Recommendations: The results of this study may be the starting point for further research on the impact of FDI on competitiveness, particularly through foreign acquisitions. It should be assumed that as Polish companies gain experience on the international stage, this mode of entry will be chosen by investors more frequently. Contribution & Value Added: The uniqueness of the following study is in the presentation of the results of original empirical research, which demonstrate the relationship between the foreign establishment mode choice (greenfield investment vs. acquisition) and the competitiveness of investing companies. Ex post evaluations were taken into account while forming the conclusions.

More...

Ролята на институциите в предприемаческата дейност на братя Пулиеви (1839 – 1868)

Author(s): Ivaylo Naydenov / Language(s): Bulgarian Issue: 1/2018

Documents relating to the commercial activities of the brothers Hristo, Nikola and Ivan T. Pulievi (1839-1868), allow to shed light on the problems that are underestimated in Bulgarian historiography. Such an issue is the role of the "institutions". In the proposed context, the term "institution" means bonds and relations between people. From this point of view, Douglass North and Avner Greif's view is particularly relevant, according to which the institutions are a system of rules, beliefs, level of trust. These are the so-called unofficial norms that occupy a significant place in the activity of the entrepreneurs from the period of the Bulgarian National Revival. Merchants in the Ottoman Empire were forced to develop their business in a situation of constant uncertainty, which is why the trust between them and the reputation they enjoyed played an important role in their entrepreneurial affairs. In this regard the mentioned above elements played a crucial role.On the other hand, in the preserved documents of Pulievi there is brief information about institutions that are based on official norms - written laws, normative acts, administrative structures that will also be analyzed.

More...

Стопанска кореспонденция между представителите на рода Русович от Арбанаси в периода януари – март 1868 г.

Author(s): Veselin Goranchev / Language(s): Bulgarian Issue: 1/2018

This publication presents information about the economic activity from the beginning of 1868 of a part of the representatives of the Third Generation of the Rusovich family from Arbanassi - the brothers Konstantin, Cyril and Atanas. The publication is based on nine Greek-language letters: seven by Konstantin Rusovich to Cyril Rusovich and two by Atanas Rusovich to Cyril Rusovich. The presented information testifies that the Russovich brothers, following the economic model of the era, also known by the activity of a number of businessmen from the National Revival, work in a partnership based on family ties. The subject of their business activity and the names of their partners are presented.

More...

Свищовските възрожденски търговци в следосвобожденска България

Author(s): Emilia Vacheva / Language(s): Bulgarian Issue: 1/2018

The purpose of this article is to trace the activities of the Revival Revolutionary Svishtov Commercial Companies after the Liberation.The report is based on archival document sources, published statistics, and on existing research on the issue. Their year of founding and the time of existence, their legal form, as well as the main items with which they trade and their contacts with local and foreign companies are clarified.

More...

The phenomenon of urban sprawl in modern Poland: Causes, effects and remedies

Author(s): Anna Karwińska,Aleksander Böhm,Michał Kudłacz / Language(s): English Issue: 45/2018

Objectives: The objective of this article is to identify the reasons for the emergence of urban sprawl in Poland, with particular reference to selected medium-sized cities in the Małopolska voivodeship, located at different distances from Kraków. The second objective of this article is to indicate the awareness of the authorities of these cities of the influence of the core city (Kraków) and their efforts to use this phenomenon for their own developmental goals. Research Design & Methods: Documents defining the socio-economic development policies of Limanowa, Niepołomic and Nowy Targ were used for the analysis, as well as selected quantitative data indicating the direction and strength of the urban sprawl. An important element of this article is an indication of the consequences of this phenomenon and remedies for public administration of various levels in Poland. The model of gravitational potential was utilised as the research basis.Contribution / Value Added: As an added value, an attempt should be made to indicate the relation between the values of indicators and the policy of local development (actions of local authorities to eliminate negative effects of the urban sprawl phenomenon).Implications / Recommendations: Although the urban sprawl phenomenon is involuntary (and ubiquitous), it can be controlled, and the lack of actions to control consequences will make them even more acute. Solutions should be systemic in nature and implemented at the level of central administration in Poland, but the attitude of local authorities is also important. In addition, the influence of Kraków on its functional surroundings has a different strength and character. From the point of view of local authorities, it is important to diagnose strength and character (positive or negative) in order to properly choose the direction of the given city’s development policy.

More...

Diverging workplace innovation trajectories in the European public sector (a preliminary cross-country comparison)

Author(s): Csaba MAKÓI / Language(s): English Issue: 45/2018

Objectives: The core aim of this paper is to improve our knowledge base on the innovation process comparing how public and private organisations can develop abilities to innovate in order to cope with the challenges created by the changing priorities of the political market, the intensification of global competition and the higher speed of the technological changes. The authors intend to identify and compare the creative/learning capabilities of the workplaces in the EU-27 countries.Research Design & Methods: In testing empirically the various types of jobs our analysis uses the data sets of the fourth (2005), fifth (2010) and sixth (2015) waves of the European Working Conditions Survey (EWCS). The EWCS is a crosssectional survey taken in every five years since 1990, organised by the European Foundation for the Improvement of Living and Working Conditions (Eurofound, Dublin). The recent editions of this survey cover more than 40,000 workers in the EU member states and in various other European countries (Eurofound, 2017). We used a cluster analysis in order to identify three clusters of jobs in Europe and their prevalence in different countries and country groups.Findings: The data from the European Working Condition Surveys (2005, 2010 and 2015) shows that in the public administration boosts creative workplaces in all countries. The ability of organisations to mobilise their internal resources into efficient and dynamic routines depends on intangible resources (e.g. creativity) and less on such traditional tangible factors such as physical or financial sources. Powering public sector innovation is inhibited by the following major factors: unfavourable institutional settings; weak innovation leadership; lack of systematic knowledge of the innovation process; and a shortage of the systematic data collection at both the EU and Member State levels.Implications & Recommendations: The increasing rate of creative jobs may speed up the implementation of the “High-Engagement Civil Services” to improve both efficiency and quality of work in the public sector. A more profound and evidence-based understanding of the innovation processes at the workplace level would allow us to exploit the full potential thereof in terms of positive impacts on both employment and job quality.Contribution & Value Added: Despite the fact that innovation studies have been at the heart of socio-economic research for decades now, relatively little attention has been paid on innovation in the public sector. This research topic has gained more importance only in the 2010s and thus there is often a lack of empirical evidence for this sector, which plays a crucial role in all developed economies as a major employer as well as the main actor shaping the regulatory environment. This article is among the first attempts aimed at giving insights into the job characteristics of public sector organisations.

More...

Desired board capabilities for good governance in non-profit organizations

Author(s): Arshad Roshayani,Mahamud Mohd Hisham,Rahmat Nur Ezan,Muda Ruhaini,Nair Ramesh / Language(s): English Issue: 30/2018

Non-profit organizations (NPOs) significantly influence society as they support socio-economic growth. Within these organizations, NPO boards play a critical role in ensuring that they are appropriately governed. Despite considerable interest in understanding the role of NPO boards, a review of literature reveals that research has primarily focused on the role of NPO boards in for-profit organizations. This paper draws specific attention to boards in NPOs by critically reviewing literature that includes industry publications and a survey of NPO board members. The findings reveal that experience, expertise and social relations are most desired capabilities in NPO board members. These capabilities are consistent with those discussed in relation to board human capital. Having identified these desired capabilities, the listed capabilities of 358 directors from 50 selected NPOs in Malaysia were examined to determine the extent to which Malaysian NPO board members possessed the aforementioned capabilities. The results revealed that only 34% of board members possessed evidence of all three capabilities while 32% possessed two capabilities, namely experience and expertise. The findings serve to extend knowledge about the desired capabilities of NPO directors. An appreciation of these capabilities have implications for NPOs as their success is dependent on ensuring that the most qualified board members are appointed, and this in turn makes organizational synergy possible.

More...