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Policies supporting innovation in the European Union in the context of the Lisbon strategy and the Europe 2020 strategy
Gajewsk, Marek - In: Comparative Economic Research. Central and Eastern Europe 20 (2017) 2, pp. 109-127
In the context of increasing globalization, global competition and rapid change the EU sees innovation and its commercialization as an effective way to build long-term global competitive advantage. Innovation policy is a link between research and technological development policy and industrial...
Persistent link: https://www.econbiz.de/10011922454
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The soft criteria of competitiveness: A symbiosis of trust and knowledge
Bencsik, Andrea; Juhasz, Timea - In: Cogent Business & Management 10 (2023) 1, pp. 1-24
of strategy, knowledge management and organisational effectiveness. Respondents (∑943) from five countries on … questionnaire survey. The analysis was performed using the SPSS and AMOS 27 programs based on the SEM model. The results show that … there is a significant relationship between the examined elements of competitiveness (strategy and management), which also …
Persistent link: https://www.econbiz.de/10014527599
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Flucht aus Deutschland? Unternehmen zwischen wirtschaftlicher Logik und sozialer Verantwortung
Bauer, Peter; Walter, Norbert; Rodenstock, Randolf - In: ifo Schnelldienst 58 (2005) 13, pp. 3-12
. Peter Hampe, Akademie Tutzing, eine Konferenz zu dem Thema "Outsourcing". Im Mittelpunkt der Tagung stand die Frage nach der … wirtschaftlichen Entwicklung Deutschlands: Verlagern die Unternehmen im Zuge der Globalisierung via Outsourcing und Offshoring …
Persistent link: https://www.econbiz.de/10011692306
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Influence of outsourcing on innovativeness and characteristics of hotel enterprises in the Dubrovnik-Neretva county
Dulčić, Želimir; Klepić, Zdenko; Vučur, Goran - In: International Journal of Business and Economic Sciences … 8 (2015) 3, pp. 83-96
Purpose - The paper aims to explore the application of outsourcing in hotel enterprises in the ubrovnik-Neretva County …. The purpose of the paper is to explore the correlation between outsourcing and innovativeness of hotel companies. Design …/methodology/approach - The hypothesis is that an increase in the level of outsourcing is related to a higher degree of innovation of hotel …
Persistent link: https://www.econbiz.de/10011516740
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SMEs and knowledge-capital formation in innovation networks: A review of literature
Laperche, Blandine; Liu, Zeting - In: Journal of Innovation and Entrepreneurship 2 (2013), pp. 1-16
To innovate, firms constitute a 'knowledge-capital', defined as a set of information and knowledge produced, acquired and used in the value creation process. In this paper, we focus on small and medium-sized companies (SMEs) and study their ability to develop their own knowledge-capital as well...
Persistent link: https://www.econbiz.de/10011540245
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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...
Persistent link: https://www.econbiz.de/10011551374
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Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - First part: Theoretical aspects of analysis
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 1, pp. 26-34
This article is one in a series of two publications concerning companies' detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could...
Persistent link: https://www.econbiz.de/10011551387
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Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - Second part: Empirical aspects of analysis
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 2, pp. 34-46
This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify...
Persistent link: https://www.econbiz.de/10011551393
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Signifacance of the accounting paradigm in the decision-making process in company management: Based onias accounting practices in Poland and other countries
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 10 (2014) 1, pp. 27-34
In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting...
Persistent link: https://www.econbiz.de/10011551418
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R&D tax incentives for innovation and managerial decisions
Walicka, Monika; Prystrom, Joanna - In: e-Finanse: Financial Internet Quarterly 11 (2015) 4, pp. 46-56
In many countries tax incentives are a popular means of realizing political, economic and social objectives. The main motive of their application is often to achieve and accelerate the selected activities in the public interest and also stimulate development of industry, and induce growth in...
Persistent link: https://www.econbiz.de/10011551469