Проведена оценка показателей состояния и динамики личных крестьянских хозяйств в Украине: доля хозяйств, содержащих скот и птицу, имеющих в частной...

This paper is an analysis of Japan’s credit channel. The economic condition has no hindrance, but credit demand showed an inert performance. The state’s policies have helped the flow of finance and prevent bankruptcy, but several other aspects act as an impediment to credit...

The article considers approaches to the implementation process of business planning investment projects in industrial enterprises in the current economic conditions. It is determined that the process of business planning of investment activity in industrial enterprises focus on the development...

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...

For a few years now, nanotechnology has been recognised as a promising new growth innovator. This leads to a shift from the exploration of nanotechnology knowledge towards a phase of exploitation. The coming years this commercialisation of nanotechnology will be extended. Nanotechnology is a...

In this study, the Lussier (1995) success and failure prediction model is improved and tested on a sample of Dutch firms. Besides clearly defining a specific business plan, work experience is added as a variable, and contrary to previous researches, the discrete variables are dealt with...

Accurate forecasting is one of the most critical issues for business planning. Knowing how best to generate forecasts and how others are performing this function is important information for managers. This study reports on forecasting practices in US firms based on a survey of 500 companies. In...

Entrepreneurship involves human agency. The entrepreneurial process occurs because people are motivated to pursue and exploit perceived opportunities. It is rooted in the theory that action is the result of motivation and cognition. Therefore, this paper applies elements of goal theory and...

Purpose – The aim of the paper is to present and illustrate a new approach for long-range planning. Design/methodology/approach – Building on well-tested frameworks such as activity-based costing (ABC), life-cycle costing (LCC) and Monte Carlo methods as well as earlier case studies, an...