Showing 1 - 10 of 31
An increasing number of companies, in order to improve their competitive stance on the market, decide to outsource some of their service functions to external subjects. Outsourcing of this type of activity is frequently regarded as a strategic decision. A properly conducted outsourcing project...
Persistent link: https://www.econbiz.de/10009959713
The goal of this study is to get a premium calculation principle, for the life insurance business, based on a coherent risk measure (Wang, 1995) in the form of power, called \Proportional Hazards (PH) Transforms" to justify the recommendation of Solvency II to reduce the effect of the mortality...
Persistent link: https://www.econbiz.de/10010160657
The crisis affects on all over the world, businesses and consumers too. The changes on market participants are often negatively affected in most industries. In the Hungarian market there is also a major transformation. In this paper we would like to present the most important data of Hungarian...
Persistent link: https://www.econbiz.de/10010097678
Small and medium enterprises (SMEs) in all national economies are generators of growth and development. This statement is confirmed by the fact that SMEs in the European Union (EU) account for 90% of the total number of companies, and that more than 23 million of these companies employ over 67%...
Persistent link: https://www.econbiz.de/10010185787
In den letzten Jahren haben sich die Ausgründungen aus wissenschaftlichen Einrichtungen zu einem beachtlichen ökonomischen und innovationspolitischen Phänomen entwickelt. Akademische Spin-offs gelten - neben Lizenzen, Patenten, Kooperations- und Beratungstätigkeiten - als ein wichtiger...
Persistent link: https://www.econbiz.de/10010079450
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...
Persistent link: https://www.econbiz.de/10009958069
Export channel management has gained a greater relevance as one of the challenges related to internationalization processes. Analyzing the conclusions of the articles that have studied the control systems role in the context of the interorganizational relationships (Interoganisational Control,...
Persistent link: https://www.econbiz.de/10009958303
This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...
Persistent link: https://www.econbiz.de/10009958307
This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...
Persistent link: https://www.econbiz.de/10009958331
While Business Intelligence (BI) initiatives have been a top-priority of CIOs around the world for several years, accounting for billions of USD of IT investments per annum (IDC), academic research on the actual bene fits derived from BI tools and the drivers of these bene fits remain sparse....
Persistent link: https://www.econbiz.de/10010097641