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    Wyświetlanie 1-4 z 4
    Tytuł:
    Survival analysis: a case study of micro and small enterprises in Dolnośląskie and Opolskie Voivodship (Poland)
    Autorzy:
    ŁOBOS, Krzysztof
    SZEWCZYK, Mirosława
    Powiązania:
    https://bibliotekanauki.pl/articles/529831.pdf
    Data publikacji:
    2013
    Wydawca:
    Wyższa Szkoła Bankowa we Wrocławiu
    Tematy:
    micro and small enterprises
    Polska
    survival analysis
    Opis:
    The aim of the study is to achieve initial recognition of the factors that determine the survival rate of Polish micro and small enterprises. The research, conducted in June 2011 and covering a sample of 147 entities, constitutes a pilot study. We explore the determinants of companies’ survival and test whether firms with different characteristics exhibit different performances in terms of the duration of survival. The results indicate substantial differences in the survival rates. The factors taken into account in this study, which to the greatest extent possible differentiates the whole sample in view of survival, are: running the business with employees or alone and specialist vs. popular activity as regards the required competences. Larger firms (with employees) are significantly less likely to close than smaller firms. Firms in highly competitive markets are more prone to closure.
    Źródło:
    Central and Eastern European Journal of Management and Economics (CEEJME); 2013, 1, 2; 123-140
    2353-9119
    Pojawia się w:
    Central and Eastern European Journal of Management and Economics (CEEJME)
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Sustainability accounting – the basis for implementation of integrated reporting within micro and small enterprises
    Rachunkowość zrównoważonego rozwoju – podstawy wdrażania zintegrowanej sprawozdawczości w mikro i małych przedsiębiorstwach
    Autorzy:
    Cojocaru, Maria
    Powiązania:
    https://bibliotekanauki.pl/articles/2232269.pdf
    Data publikacji:
    2023
    Wydawca:
    Sopocka Akademia Nauk Stosowanych
    Tematy:
    sustainability accounting
    integrated reporting
    micro and small enterprises
    accommodation and food service activities.
    Opis:
    The purpose of this research is to analyze the perception of small and micro enterprise managers in the Republic of Moldova regarding the need for sustainability accounting and reporting. Based on the synthesis of the literature, it has been hypothesized that to recognize and acknowledge the social and environmental efforts of micro and small enterprises, it is necessary to review the accounting models and policies thereof, with the introduction of social and environmental cost and benefit assessment methods as well as sustainable managerial accounting implementation tools. In order to achieve the objective, a sample of 88 micro and small enterprises, operating in the accommodation and food service sector in the Republic of Moldova, was subject to a survey questionnaire. The data accumulated were processed using statistical methods of data grouping into distribution series, as well as data analysis, synthesis, abstraction, comparison. The research carried out has revealed reluctance on the part of the managers, regarding the need for accounting and disaggregated reporting of economic, social and environmental costs, but also shown the relevance of sustainable performance reporting in integrated reporting systems. In this study, the Author finds that managers, including chief accountants, are not familiar with the EMA Methodology, Sustainability Accounting, yet are willing to gain knowledge in this field, if provided with thematic trainings, webinars, publication of case studies, assimilation of good practices. By applying the questionnaire method, it has been found that about 3/4 of micro and small ‘accommodation and food service sector’ enterprise managers would opt to implement a sustainability accounting system, if the state guaranteed certain tax incentives or other measures to mitigate the high costs of sustainable practices, in order to become more competitive in relation to large companies.
    Źródło:
    Przestrzeń, Ekonomia, Społeczeństwo; 2022, 21/I; 43-59
    2299-1263
    2353-0987
    Pojawia się w:
    Przestrzeń, Ekonomia, Społeczeństwo
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Znaczenie startupów dla polskiej gospodarki w kontekście rozwoju mikro i małych przedsiębiorstw
    The Importance of Startups in the Polish Economy Against the Background of Micro and Small Enterprises
    Autorzy:
    Tomczuk, Marek
    Powiązania:
    https://bibliotekanauki.pl/articles/30146146.pdf
    Data publikacji:
    2018
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    startup
    mikro i małe przedsiębiorstwa
    fazy rozwojowe
    finansowanie startupów
    micro and small enterprises
    development phases
    startup funding
    Opis:
    Przedsiębiorstwo typu startup jest często rozumiane przede wszystkim jako mikro lub mała, nowa firma, natomiast pomiędzy tymi rodzajami przedsiębiorczości jest znaczna różnica. Najpopularniejszą obecnie definicję startupu sformułował Steve Blank, który przekonuje, że „startup to tymczasowa organizacja, która poszukuje powtarzalnego i skalowanego modelu biznesowego”. Blank uważa, że „startup to nie jest mała wersja dużej firmy”. Obecnie Polska jest na etapie zmiany modelu gospodarczego, przesuwania się w kierunku konkurencyjności pozacenowej, do czego potrzebne są kreatywność i innowacyjność. W tym kontekście startupy – ze swoim dynamizmem i umiejętnością przedefiniowywania całych obszarów – są bardzo pożądane.
    A startup enterprise is often understood primarily as a micro or small, new company, whereas there is a significant difference between these types of entrepreneurship. The most popular definition of a startup is currently formulated by Steve Blank, who argues that “a startup is a temporary organization that is looking for a repeatable and scalable business model”. Blank believes that “startup is not a small version of a large company”. Currently, Poland is at the stage of changing the economic model, shifting towards non-price competitiveness, for which creativity and innovation are needed. In this context, startups – with their dynamism and the ability to redefine entire areas – are very desirable.
    Źródło:
    Roczniki Ekonomii i Zarządzania; 2018, 10, 4; 43-53
    2081-1837
    2544-5197
    Pojawia się w:
    Roczniki Ekonomii i Zarządzania
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Levels of pro-environmental maturity in micro and small enterprises
    Autorzy:
    Kucęba, Robert
    Powiązania:
    https://bibliotekanauki.pl/articles/88474.pdf
    Data publikacji:
    2019
    Wydawca:
    Stowarzyszenie Menedżerów Jakości i Produkcji
    Tematy:
    micro and small enterprises
    pro-environmental awareness
    pro-environmental security
    environmental management
    mikro i małe przedsiębiorstwa
    świadomość proekologiczna
    bezpieczeństwo proekologiczne
    zarządzanie środowiskiem
    Opis:
    The underlying objective of the paper is to indicate pro-environmental awareness level in micro and small enterprises and its influence on this sector’s activity in the context of environmental management. The author has introduced a taxonomy of pro-environmental awareness and also pro-environmental security, pro-environmental culture and pro-environmental ethics. Heterogeneous pro-environmental attitudes of units/entities (including business entities) have been aggregated in the paper, in the context of their transformation from a passive towards active attitude. The elaborated levels of pro-environmental awareness growth have been summarised in a chronological grasp, which constituted the subject of the research with reference to the subject matter of the paper defined in its title. The author has also justified the selection of the research subject - micro and small enterprises, which are a source of surface contamination (local one), but not always perceived as beneficiaries of the natural environment. With reference to the adopted subject of the research the author has made an attempt to evaluate the pro-environmental awareness of the purposefully selected population of micro and small enterprises. Maturity level of their pro-environmental awareness has also been evaluated according to the adopted scale described and explained in the theoretical part of the paper, which is a narrow part of the conducted research and an attempt to answer the question: What is the maturity level of pro-environmental awareness in micro and small enterprises and is it reflected in their green activity in the conducted business activity?.
    Źródło:
    System Safety : Human - Technical Facility - Environment; 2019, 1, 1; 256-264
    2657-5450
    Pojawia się w:
    System Safety : Human - Technical Facility - Environment
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-4 z 4

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