Search results for " enterprise"
showing 10 items of 223 documents
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…
Digital innovation & enterprise in the sharing economy : an action research agenda
2020
In this digital era, Digital Innovation & Enterprise have emerged as a possible prescription in the sharing economy. Scholars have noted that digital innovation is transforming the technological landscape, entrepreneurial practices, and the behaviours, attitudes, and beliefs of consumers across the globe. This research note serves three purposes. First, it introduces digital innovation and enterprise as a fruitful area of research in the sharing economy. Second, it extends the agenda set by Yoo, Henfridsson, and Lyytinen (2010) on “new organising logics of Digital Innovation” to propose contemporary research questions for scholarly collaboration. Third, it attempts to move forward research …
Influence of the Cultural Background at Small and Medium Sized-Enterprises Innovations in Regional Dimension
2017
Research background: SME’s play crucial role in economy’s development. In EU they make up 99% of all enterprises and are at the forefront of technological innovations (Kotler et al., 1999, pp. 139-140; EC 2013, p. 2; Jasińska-Biliczak, 2016, p. 30). Being the flywheel for economies (Soininen et. al., 2012, p. 614) are called “hidden champions” of 20th century. Over past few years Europe-wide anal-yses (Griffin, 2004, p. 424) have emphasised the importance of investing in SME’s. Taking into consideration that cultural environment is the background to decisions: social, managerial, development (Hofstede et al., 2011, p. 46), so inno-vations, knowledge, skills and competences as well as cultur…
Institutional logics and social enterprises: Entry mode choices of foreign hospitals in China
2020
When social enterprises, being defined by their social mission and profitability, internationalize, they need to\ud respond to institutional logics in the host country. By juxtaposing institutional logic and entry mode choice\ud literature, this paper shows how social enterprises accommodate different institutional logics when they enter\ud foreign markets. We collected data on Chinese healthcare reform, governmental policies and their changes, and\ud conducted 36 in-depth interviews and three expert group meetings. By analyzing five non-Chinese hospitals\ud entering China, we show how social enterprises, as hybrid organizations, respond to governmental, commercial,\ud and social institutio…
Intellectual Capital – The Key for Sustainable Competitive Advantage for the SME's Sector
2015
Abstract With the adoption of the Lisbon Agenda and its major objective, namely that the EU would become the most dynamic and competitive knowledge based economy in the world, it became clear the Small and Medium Enterprises (SME's) are the especially affected by these plans, because they represent the driving force for the European economy. In this context of creating and maintaining a competitive advantage for the SME's, it is crucial for them to make good use of the intellectual capital of their employees, in an efficient and proficient manner, in order to increase their potential for innovation. The aim of this article is to show, through an original argumentation, based on the analysis…
STRATEGIC ROLE OF ACTIVITY IN THE EFFECTIVE MANAGEMENT OF A COMPANY FROM THE SME SECTOR IN THE ERA OF GLOBAL CRISIS
2012
The year 2009 ended in Poland and other EU countries under the sign of the Great Depression, which began on the other side of the ocean but it covered almost the whole world. The most vulnerable to the crisis turned out to be companies from the SME sector which, in the European Union SMEs represent 99.8% companies operating within the Union, and their sales account for about 56.2% total revenues. EU small and medium-sized companies employ more than 66% workforce and they are the ones most heavily affected by the crisis. In Poland the company from the SME sector accounts for over 90% of all businesses operating in our country. And they were faced in front of the huge challenge which was how …
Panorama actual sobre la investigación en economía social y cooperativa en España desde la perspectiva estratégica
2001
Strategic Management can be applied to different sectors since each sector has different characteristics, as is the case with co-operative enterprises and the social economy. Strategic management in co-operative enterprise is necessary at the present time due to the importance of co-operatives in generating stable employment, with a view to improving management systems, preventing financial crises and adapting to changes. The present work is a study of the characterization of strategic management research in co-operative enterprises, with a definition of the conceptual framework and state of the art and an assessment of current status as a research field and main research lines. To this end…
Systemic Management of Architectural Decisions in Enterprise Architecture Planning. Four Dimensions and Three Abstraction Levels
2006
This paper presents a process model for the management of architectural decisions in enterprise architecture planning. First, decisions are made at the enterprise level, with strategic business considerations on the enterprise information, systems and technology strategy and governance issues. The next step is to define the domains, to then go on with domain architecture decisions. At the systems level, the enterprise and domain architecture decisions are collected and converted into architecture descriptions accurate in precision, form and detail to be given as input to the information systems development process, following the architectural planning. The model is derived from previous wor…
State-Owned Enterprises
2019
State-owned enterprises (SOEs) are often considered to be relics of twentieth century history. The transformation in the basic concept of SOE is closely linked to two major recent developments in Western capitalism. This chapter examines the process of change in the concept of SOEs and their impact in the making of global business. The traditional SOE was established and developed in a variety of circumstances. Ownership is closely related to control, and, for traditional SOEs in particular, the means a close interconnection with the national government. SOEs have assumed various organizational forms: government agencies, intermediaries between the agency and the business enterprise, and st…
Koncepcja zarządzania opartego na wiedzy jako podstawa rozwoju kompetencji przedsiębiorstwa
2017
Przedsiębiorstwa stale poszukują sposobów budowania i utrzymywania trwałej, długofalowej przewagi konkurencyjnej. Wśród czynników oddziałujących na tworzenie przewagi konkurencyjnej ważne miejsce zajmują potencjały sukcesu przedsiębiorstwa, obejmujące: (1) zasoby, (2) zdolności oraz (3) kompetencje. Wśród potencjałów sukcesu posiadanych przez przedsiębiorstwo szczególne znaczenie posiadają zasoby wiedzy, a także zdolności i kompetencje przedsiębiorstwa opierające się na tych zasobach. Celem artykułu jest przedstawienie możliwości wykorzystania koncepcji zarządzania opartego na wiedzy w kształtowaniu i rozwoju kompetencji przedsiębiorstwa oddziałujących na tworzenie jego przewagi konkurencyj…