Search results for "Accounting"

Using Europe: Territorial Party Strategies in a Multi-level System - By E. Hepburn

2011

Differentiation in the European Union in Post-Brexit and -Pandemic Times

2022

Paid open access

The European Public Sphere and the Media: Europe in Crisis - Edited by A. Triandafyllidou, R. Wodak and M. Krzyżanowski

2010

Governance Transfer by Regional Organizations: Patching Together a Global Script, edited by T. A. Börzel and V. van Hüllen (Basingstoke: Palgrave Mac…

2016

EU Cohesion Policy after Enlargement - Edited by M. Baun and D. Marek

2009

The 2015 Latvian Presidency of the Council of the European Union

2016

National Preferences and the European Union Presidency: The Case of German Energy Policy towards Russia*

2011

This article analyses the formation and development of Member State preferences and positions before and during the European Union (EU) Presidency term. The empirical analysis focuses on the Federal Republic of Germany's policy concerning EU–Russian relations, especially regarding energy policy. The extent to which liberal intergovernmentalism (LI) furthers our understanding of state behaviour in the context of the EU Presidency is questioned. The findings suggest that LI adequately explains the formation of German positions prior to assuming office, as its policy objectives are chiefly influenced by domestic producers' interests. However, LI cannot satisfactorily account for German governm…

Open innovation: A real option to restore value to the biopharmaceutical R&D

2014

Abstract The pharmaceutical landscape has changed, and new business models, based on alliances, are increasingly being adopted in this industry. Biotechnology advances have pushed this development, and pooling complementary resources coming from incumbents and newcomers is a key skill to succeed: these are the premises for a quick spread of the open innovation (OI) paradigm in this industry. RD to achieve this goal the authors propose a closed-form model that is easy to implement, to evaluate the OI initiative for selecting an optimal RD i.e. licensing-in or not) and the self-financing policy. The proposed model can be easily implemented into a spreadsheet, and the inputs needed to run it a…

Management Control Systems and ISO Certification as Resources to Enhance Internationalization and Their Effect on Organizational Performance

2012

There has been a general consensus in recent literature that internationalization is a key success factor in the competitive business environment we now live in. Using a sample of Spanish agri-food companies, the main objective of this research is to determine the linkage of Management Control Systems (MCS), ISO certifications, internationalization and performance. The results obtained reveal, as expected, that internationalization has a direct and positive relationship with organizational performance. In addition, we find that both the use of MCS and the deployment of ISO certification positively influence companies' level of internationalization. Nevertheless, our findings clearly indicat…

Competitive Pressure and Innovation at the Firm Level

2015

This paper provides empirical evidence on the relationship between market competitive pressure and firms' innovation using panel data of Spanish manufacturing firms for 1990–2006. We depart from standard measures of competition, and construct variables capturing the fundamentals of competitive pressure (product substitutability, market size and entry costs) to test the theoretical predictions of Vives [2008, The Journal of Industrial Economics] for free entry. Our results line up favourably with these predictions. We obtain that greater product substitutability and higher costs of entry lead to more process innovation but less product innovation, whereas market enlargement spurs both produc…