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Differences in management accounting between family enterprises and non-family enterprises : a statistical approach
Duller, Christine - In: International journal of economic sciences and applied … 3 (2010) 1, pp. 89-96
Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance. This paper questions, weather general objectives of family enterprises differ from those of non-family enterprises. Based on the hypothesis that family enterprises aim at...
Persistent link: https://www.econbiz.de/10009958048
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Wage bargaining and partial ownership
Bárcena-Ruiz, Juan Carlos; Campo, María Luz - In: Estudios de economía 37 (2010) 1, pp. 27-42
by firms, the output of industry and therefore employment. Whether firms obtain greater or lower profit depends on the … substitutes is low enough, the firm that is owned by a single shareholder makes more profit than the other firm. -- partial …
Persistent link: https://www.econbiz.de/10009959109
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Spitzengremien großer Unternehmen : Hartnäckigkeit männlicher Strukturen lässt kaum Platz für Frauen
Holst, Elke; Schimeta, Julia - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 3, pp. 3-12
Das Ziel, mehr Frauen in Spitzengremien der Wirtschaft zu berücksichtigen, findet sowohl in der Öffentlichkeit als auch in der Politik immer stärkere Beachtung. Die Forderungen nach einer Frauenquote und die öffentlichkeitswirksame Bestellung von vier Frauen in die Vorstände der...
Persistent link: https://www.econbiz.de/10010079340
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Frauenanteil in Topgremien großer Unternehmen in Deutschland nimmt geringfügig zu : DAX-30-Unternehmen mit größerer Dynamik
Holst, Elke; Schimeta, Julia - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 3, pp. 3-14
Trotz der Selbstverpflichtung der Wirtschaft zu mehr Frauen in Führungspositionen waren 2012 nur vier Prozent aller Vorstandsund fast 13 Prozent aller Aufsichtsratssitze in den Top-200-Unternehmen in Deutschland von Frauen besetzt. Dies entspricht einem Anstieg von jeweils einem Prozentpunkt...
Persistent link: https://www.econbiz.de/10010079513
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Strategies for adopting talent management issues in software companies
Venkateswaran, N. - In: International journal of management, economics and … 1 (2012) 2, pp. 33-41
People are the most important resource of a Software Company. Software companies especially have always had to compete for the best and brightest. Facing growing competition for the talent they need, they work harder and longer at keeping their best, developing skills internally, and always on...
Persistent link: https://www.econbiz.de/10010098102
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A comparison of performance measures for finding the best measure of business entity performance : source from the Tehran Stock Exchange
Kootanaee, Hamidreza Javadian; Kootanaee, Akbar Javadian; … - In: Journal of finance and investment analysis 1 (2012) 4, pp. 27-35
as Earning per Share and cash flow generated by operations is the high concern for profit making and liquidity in firms … profit after tax (NOPAT) ; operating cash flow (OCF) ; weighted average cost of capital (WACC) …
Persistent link: https://www.econbiz.de/10010148277
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Medición del riesgo de renta variable mediante modelos internos en Solvencia II
Durán Sontomil, Pablo; Otero González, Luis A.; … - In: Investigaciones europeas de Dirección y Economía de … 18 (2012) 1, pp. 53-68
This work focuses on developing an internal model for equity risk under Solvency II. We have used monthly data for the series of Ibex 35, Cac 40, FTSE 100 and Dax in the period between January 1992 and December 2008. This work fits by maximum likelihood method the model of normal returns, based...
Persistent link: https://www.econbiz.de/10009958357
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The use of capital market instruments in investment of European insurance companies
Wolski, Rafał - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 4, pp. 92-99
The financial and the insurance markets are increasingly penetrating each other, accounting for the fact that insurers are more and more often seen as major institutional investors of capital markets. The capital market offers a range of new opportunities, although it is not devoid of faults,...
Persistent link: https://www.econbiz.de/10009959726
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Preferences and the level of satisfaction from the provision of insurance services in activity of the LGUs on a municipal level in Podkarpackie voivodship
Skica, Tomasz; Rodzinka, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 76-84
The article is based on the results of author’s study survey conducted on a representative sample of municipalities of Podkarpackie voivodship. Based on the results of research, the article will present both the current state of insurance in local government units (LGUs) of the municipal...
Persistent link: https://www.econbiz.de/10010078126
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Repositioning insurance industry for operational efficiency : the Nigerian case
Ujunwa, Augustine; Modebe, Nwanneka Judith - In: Journal of applied finance & banking 1 (2011) 3, pp. 15-32
This paper reviews the operational efficiency of the Nigeria insurance industry from a historical perspective. Our paper traced the origin of insurance in Nigeria to 1918, when marine insurance was dominant in the economy. The paper shows that despite the long history of insurance industry in...
Persistent link: https://www.econbiz.de/10010009090