Search results for " Ente"

Perceptions about Boards in Sme Sized Family Businesses

2009

This paper reports on a study of the attitudes to the formation and roles of formalised active boards in Australian small to medium sized (SME) family businesses. While the literature on governance includes guidelines for effective boards, many family owned businesses perceive they are functioning adequately without formalising a board structure. This study employed a qualitative approach and explored the board functions of nine family business cases drawing on the Hilmer and Tricker (1994) framework. This framework summarises the roles of boards as: formulating strategy, setting policies, supervising executive management and providing accountability. Cases included those with and without a…

The phenomenon of family business and taxation

2021

Our research aims to explore and understand specifics of taxation for family business. We have to appreciate the potential of small-scale entrepreneurship, social business, family sustenance farming, mutual support within communities considering neglected policy options, finding ways to reduce obstacles built by conventional conceptualizations of economics. Survivability - the necessary step to sustainability in hard times; taxation policy should have its say. The authors believe that small-scale entrepreneurship, family business is the one of the most important economy development factors political and social condition stabilization.

Building value-based family enterprise culture : a family perspective

2013

Työn eetos, vapaus, onnellisuus : perheyrittäjien arvojen kuvauksen rakentuminen eräiden suomalaisten lehtien reportaaseissa

2014

Internationalization pathways of family SMEs: psychic distance as a focal point

2010

Purpose – The purpose of this paper is to investigate how psychic distance affects the internationalization process, foreign market entry (FME), and entry mode choice of Finnish small and medium-sized family enterprises (family SMEs) operating in France. Design/methodology/approach – The paper reports findings from an in-depth case study covering four Finnish manufacturing family SMEs operating in the French market. The data were analyzed using the Uppsala model and distance creating and distance-bridging factors encountered in the FME to France. Findings – The findings reveal that the family SMEs mainly followed a sequential process and favored indirect entry modes before entering the Fren…

Molecular insights into shellac film coats from different aqueous shellac salt solutions and effect on disintegration of enteric-coated soft gelatin …

2014

The purpose of this investigation was to study the effect of using different salts of shellac on the disintegration properties of shellac-based enteric coatings. In the last two decades, shellac has been increasingly used as an aqueous solution for enteric coating purposes, with the ammonium salt being the form typically used. Little investigation has been performed on using other salts, and therefore, this was the focus of our work. Enteric coatings, based on different shellac salts (ammonium, sodium, potassium and composite ammonium-sodium), were applied onto soft gelatin capsules. Disintegration testing of the coated soft gelatin capsules showed that alkali metal salts promote faster dis…

Multiplanar and Multiparametric MR Enterography in Crohn’s disease

2015

Learning objectives Background Findings and procedure details Conclusion Personal information References

Hoivayritykset kotona asuvien ikääntyvien toimintakyvyn tukena : ikääntyvien, kuntapäättäjien ja hoivayrittäjien näkökulma

2007

L’EQUA TASSAZIONE DELLE MULTINAZIONALI IN EUROPA: IMPOSIZIONE SUL DIGITALE O REGOLE COMUNI PER DETERMINARE GLI IMPONIBILI?

2019

Il tema della fair taxation delle società in Europa viene spesso accoppiato a quello della corretta tassazione delle imprese digitali. A queste ultime, più che ad altre, infatti, si imputa di aver fruito di forme impositive di favore e poco trasparenti. È proprio in quest’ottica che la Commissione ha recentemente formulato due proposte di direttiva per una soluzione “temporanea” ed una “a regime” al problema della tassazione del comparto digitale. Bisogna, tuttavia, comprendere se i più rilevanti fenomeni di “base erosion” e “profit shifting” siano ricollegabili esclusivamente alle modalità con le quali le imprese digitali attuano il loro business o se, invece, essi non siano stati determin…

Beyond life-skills: talented athletes, existential learning and (Un)learning the life of an athlete

2022

Following developments in educational discourse more broadly, learning discourses in youth sport have been shaped by outcome-based and instrumental goals of developing useful life-skills for ‘successful’ lives. There is, however, a need to expand such traditional understandings of sport-based youth development, which we undertook by exploring existential learning in sport through encountering discontinuity. We conducted in-depth qualitative research with 16 Finnish athletes (seven men/nine women, aged 19–20), five of whom had recently disengaged from the athlete development pathway. In the interviews, we used creative non-fiction vignettes to invite reflections on learning experiences in sp…