Search results for "COMPANY"

Different ways to organize the processes of financial administration : a field study of medium-sized Finnish companies

2011

This research concentrates on exploring the ways how financial administration is currently organized in medium-sized companies in Finland. Decentralization, centralization and outsourcing are options that are available to different-sized companies. The study was executed as a field study in seven medium-sized Finnish companies that represent different branches. Furthermore, the research method was qualitative theme interview. As large companies have already established their financial service centers and small enterprises have outsourced their financial administration to bookkeeping agencies, medium-sized companies are located between the two, finding a way that is suitable for their strate…

Real options analysis as a tool for start-up company investment valuation

2015

Pro Gradu -tutkielman tavoitteena oli tutkia Real Option Analysis -metodin sopivuutta start-up yhtiön investoinnin arvonmääritykseen. Jotta tutkimuskysymykseen saatiin vastaus, tuli myös case-yhtiön liiketoimintasuunnitelma selvittää ja edelleen mitkä ovat liiketoiminnan potentiaaliset rahavirrat, joihin arvonmääritys perustuu. Tutkimusmenetelmä oli kvantitatiivinen case-tutkimus ja tutkimusmetodi oli konstruktiivinen ja deskriptiivinen. Tutkimuksessa konstruoitiin työkalu ja arvonmääritys case-yrityksen suunnitellulle investoinnille. Toisaalta tutkimuksessa kuvailtiin arvonmääritystä yleisesti sekä Real Options Analysis -metodia. Tutkimuksen pohjaksi tutustuttiin start-up yhtiöihin, arvonm…

Szczegóły konstrukcyjne organów Paula Voelknera na przykładzie unikalnego katalogu firmowego z 1900 roku

2018

This article presents a unique advertising brochure dating from 1900 which was published by the organ building company Voelkner from Duninów and which has been discovered in the State Archives in Wrocław in the files of the Silesian Evangelical Consistory. The catalogue contains 47 pages and is a valuable source for the history of the Voelkner company. By studying this publication, the reader will get acquainted with the trends prevailing in the field of organ building at the turn of the 19th to the 20th centuries. However, the advertising folder does not contain any listing of the works realized by the company, which is probably its greatest shortcoming.

The expatriate’s family as a stakeholder of the firm : a responsibility viewpoint

2016

In this paper we argue for the recognition of the expatriate’s family as a stakeholder of the firm during the expatriation. We demonstrate why the expatriate’s family can be regarded as a stakeholder of the parent company and what kind of a stakeholder the family is. Additionally, we argue that the parent company needs to develop and apply a holistic well-being orientation to show stakeholder responsibility in the international assignment (IA) arena. We apply the theory of stakeholder salience to the IA relationship because it provides a theoretical framework for integrating the family into the expatriation process. Yet this theory does not necessarily provide a framework for assessing the …

La filial trampolín: una innovación organizativa en la internacionalización de la empresa europea en Latinoamérica

2012

Este artículo dota de contenido teórico a los conceptos de país trampolín y filial trampolín. Una realidad en las relaciones España-Latinoamérica que, pese a estar continuamente presente en la agenda política y diplomática, no ha sido analizada desde el punto de vista de la investigación en dirección de empresas. La filial trampolín se configura como una innovación organizativa que permite capitalizar las ventajas del país trampolín en la mejora de la eficiencia de las estrategias de internacionalización de la empresa europea en Latinoamérica. This article discusses the theoretical contents of the concepts of springboard country and springboard affiliate. This is a fact of relations between…

Działalność gospodarcza uczelnii wyższych - uwagi na tle wybranych regulacji prawnych ze szczególnym odniesieniem do spółek prawa handlowego

2018

Publiskas personas pārveide par kapitālsabiedrību: ostu piemērs

2021

Maģistra darbs “Publiskas personas pārveide par kapitālsabiedrību: ostu piemērs” ir uzrakstīts Latvijas Universitātes Juridiskās fakultātes Valststiesību zinātņu katedrā. Autors darbā ir izpētījis normatīvos aktus un tiesu praksi publiskas personas tiesībām veikt komercdarbību, t.s, caur līdzdalību kapitālsabiedrībās. Apskatīti Latvijas ostu darbības principi, pārvaldības kārtība, analizētas ostu funkcijas privāto un publisko tiesību jomā, kā arī apskatīta ārvalstu prakse ostu pārvaldībā. Darba noslēgumā autors izpētījis pārvaldības juridiskās formas maiņu Ventspils ostā, norādot uz problēmām un ieguvumiem. Noslēgumā secināts, ka ostu komercializācija ir starptautiski izplatīta prakse, kas …

Społeczna odpowiedzialność w strategii przedsiębiorstw sektora TSL notowanych na FWB i GPW

2022

Celem artykułu jest ocena wdrożenia koncepcji społecznej odpowiedzialności biznesu w strategii w wybranych przedsiębiorstwach sektora TSL oraz wskazanie na jedno z kluczowych wyzwań, jakim jest efektywna prezentacja polityki CSR. Badaniem objęto 7 spółek notowanych na FWB oraz 5 spółek notowanych na GPW. W badaniu zastosowano metodę dedukcyjną, wspomaganą studiami literatury, oraz metodę porównawczą. Przedstawiono obszary działań społecznie odpowiedzialnych podejmowanych przez wybrane spółki oraz oceniono zasięg ich komunikowania. Współcześnie branżę TSL cechuje duża dynamika, dlatego warto rozważyć zmianę obecnych praktyk w zakresie prezentacji działań CSR spółek notowanych na GPW. Przedst…

Business valuation: classical and advanced methods

2020

The topic chosen by the authors implies a qualitative rather than quantitative research approach. The aim of this paper is having assessed the value of a particular company using classical and advanced approaches to analyse the evaluation results obtained using different approaches and give recommendations to company managers. To achieve the aim, the following objectives were set: explore different views on the interpretation of the company as a subject of evaluation; analyse the major methods of assessing the value of companies; having gathered empirical data, assess the value of the particular company using classical and advanced methods; conduct a sensitivity analysis by considering fact…

Recenti sviluppi della giurisprudenza di legittimità in tema di responsabilità e tutela del cessionario d'azienda

2021

L’ordinanza della Corte di Cassazione afferma in modo non condivisibile che la responsabilità del cessionario che abbia trascurato di richiedere la certificazione prevista dall’art. 14,comma3, del D.Lgs. n. 472/1997 possa essere estesa anche ad imposte e sanzioni commesse prima del secondo anno anteriore a quello in cui è intervenuta la cessione, anche se constatate dopo il trasferimento dell’azienda. I giudici di legittimità correttamente fanno dipendere l’aggravamento della responsabilità del cessionario dalla consapevolezza della frode posta in essere dal cedente. Tuttavia escludono la necessità di notificare a quest’ultimo l’avviso di accertamento che costituisce il presupposto dell’isc…