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: Towards a Theory of the Credit-Risk Balance Sheet (Vallverdu, Somoza and Moya, 2006). The Balance Sheet is conceptualised on … causal credit-risk duality, that is, a true causal relationship; its characteristics, properties and its static and dynamic … structure of the Credit-Risk Balance Sheet as a consequence of a businesss dynamics in the credit area. Given the Credit-Risk …
Persistent link: https://www.econbiz.de/10005176422
Obtaining performance in private hospitals require a proper management of costs and implementing a situation for performance monitoring. The implementation of a cost calculation method in hospitals is a complex process that must take into account the particularities of the activity in health...
Persistent link: https://www.econbiz.de/10010695897
While the role of management accountants has traditionally been limited to the provision of useful information to decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic decision-making processes. The findings based on a survey of...
Persistent link: https://www.econbiz.de/10004976926
The purpose of this paper is to analyse the advantages of the adjusted present value – as a new method of valuing companies and projects - and compare them with the already famous net present value.
Persistent link: https://www.econbiz.de/10008464254
The purpose of this paper is to present a history and an evolution of concepts of risk and risk management in economic …, respectively financial fields, highlighting the usefulness (or not) and complexity of tools for risk assessment developed over time …. The main objective of risk management is to reduce costs and increase the value of company and stakeholders gains; also, a …
Persistent link: https://www.econbiz.de/10011268702
El presente artículo persigue el objetivo de analizar la relación entre la dimensión planificación estratégica y la competitividad en las Mipymes del sector comercio en la ciudad de Bogotá, considerando el impacto que puede tener esta dimensión en el desempeño empresarial. Para ello, se...
Persistent link: https://www.econbiz.de/10011147610
Literature regarding to the process of firm´s start-ups has supported the idea that the entrepreneur fulfills a key role in the economic development, because of his strategic vision to make innovations. Recent empirical studies have mainly tackled the process from the demand perspective, with...
Persistent link: https://www.econbiz.de/10011205531
Among the several approaches to understanding value in business transactions, the one most frequently encountered in marketing, management, and economics literature is the tradeoff of benefits and costs, the difference or ratio of which is operationalized as value. In a complex business...
Persistent link: https://www.econbiz.de/10011205756
The aim of the paper is to investigate the development of China’s state-controlled firms in the consumer electronics sector, where we focus on the evolution of firm business strategy and ownership structure, two aspects of a firm’s internal organization crucial for competitive advantage. The...
Persistent link: https://www.econbiz.de/10008855757
The paper elaborates on succession planning among Polish family businesses. Research survey was conducted on a random sample of 496 family enterprises in first quarter of 2009 (first phase, survey) and 61 family enterprises in third quarter of 2009 (second phase, in-depth-interview). The main...
Persistent link: https://www.econbiz.de/10009147696