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EN
Business incubation is a relatively new phenomenon in scholarship and policy development for small enterprise development. Business incubators offer targeted business support and technical support services to accelerate the growth of emerging and small start-up business enterprises into financially and operationally independent enterprises. South Africa has adopted business incubation as one vehicle for upgrading the SMME economy. This article examines the evolution of policy towards business incubation, current progress, institutional issues and emerging geographies of business incubators as part of the unfolding and dynamic SMME policy landscape in South Africa. Considerable differences are observed between the activities of the network of state-supported incubators as opposed to private sector operated incubators.
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EN
The article interprets the results of a survey of 325 small organizations in the Czech Republic. The goal of this survey was to map the current level of preparedness of small organizations to the crisis and crisis management. The questionnaire monitored, whether the organization has already addressed existential problems and how it is motivated to take preventive measures, whether managers consider crisis training as important, what complications there can be to be proactive, how managers evaluate their own knowledge about crises, which conditions are created for successful interventions in times of crisis, etc. The overall result of the questionnaire led to the finding that managers of small organizations are very well aware of their risks and recognize them, but preparing for emergencies is not considered a normal part of the managers´ job.
EN
The aim of the conducted study was to identify the regularities of the regional asymmetry of development of small and medium enterprise. The subject of the study is the influence of the area factors on the activities of small and medium-sized businesses. The authors are proposing their own original method of assessment of the regional asymmetry of small and medium enterprise development. The study enabled the authors to identify the following regularities. Firstly, the level of the regional asymmetry of small and medium enterprise development does not depend on the size of the area occupied by the region. Secondly, the level of the asymmetry is inversely proportional to the level of the economic development of the region. Besides that, the case study ofthe North-West federal district ofthe Russian Federation revealed a number of features of the regional asymmetry of small and medium enterprise development in the countries having significant territorial expanse.
EN
The objective of this paper is to assess the financial-accounting software used in small enterprises operating business in the area of Olsztyn in Warmińsko-Mazurskie voivodship. The research material was acquired by means of the questionnaire-based survey targeted at selected small enterprises situated in Olsztyn. Out of 50 questionnaires distributed 18 (36%) were returned. Based on the survey conducted, it was determined that the majority of the enterprises surveyed use standard, generally accessible financial-accounting software. The extensive choice of standard software in the market is the most frequently indicated factor determining the purchase of software of that type. The acquisition of accounting software is decided less frequently on the price, and more on the standard software being known to the employees and the software availability. Small enterprises use both the obligatory registers (functions) and numerous optional registers available in the financial-accounting software they possess.
EN
The issue of social irresponsibility, especially of a small enterprise, is a category that has been still insufficiently identified both in its theory and in management practice. The aim of this epistemological article is to identify methodical dilemmas in research on social irresponsibility of a small enterprise. The article presents: a proposal of the notion definition, assumptions for the concept of the social irresponsibility of a small enterprise and selected methodical dilemmas related to the research issue and basic research assumptions, the research object, research methodology, the course of the research process and concluding. The key conclusion resulting from the considerations discussed in the article is a postulate on a need to include the analysis of socially irresponsible activities of a small enterprise to the assessment of its social responsibility state in order to objectify its measurement and description.
EN
The article identifies and analyses the reasons crisis befalls enterprises, and their influence on enterprise survival and growth. Analyses were performed based on small and micro- enterprises, both important components of an economy. The investigations were performed for three firms and were done in two stages. The small businesses surveyed may be found in the first two phases of L. E. Greiner’s model. Emerging crises are overcome by delegating power and cooperating. In the second stage of the research, the owners answered a questionnaire concerning the cause of crisis and its influence on enterprise growth.
PL
W artykule poruszono temat kształtowania odpowiedzialności wobec interesariuszy z perspektywy małego przedsiębiorstwa. Ukazano znaczenie małych przedsiębiorstw jako kluczowych w gospodarce oraz bardziej szczegółowo omówiono odpowiedzialność wobec pracowników, klientów, dostawców oraz społeczności lokalnej, uwzględniając specyfikę małego przedsiębiorstwa. Analiza problemu została oparta na badaniach własnych i wtórnych oraz na literaturze przedmiotu.
EN
The article presents the issue of accountability to stakeholders taking into account the specificities of small business. It discusses the responsibility to employees, customers, suppliers, and the local community based on the author’s own and secondary research as well as the related literature.
Studia BAS
|
2014
|
issue 1(37)
109-139
EN
This article presents and evaluates the most important solutions concerning taxation on small enterprises in Poland. The author first discusses selected issues that are of importance for these enterprises in light of fiscal charges, particularly the option to choose the adequate form of taxation on income (general principles at progressive or linear scales, lump‑sum tax on registered income, flat rate tax). Next, detailed regulations related to income tax and tax on goods and services are addressed. In conclusion, the author formulates some proposals for changes in taxation of small enterprises in Poland.
PL
W odniesieniu do lokalizacji małych przedsiębiorstw zwykle wskazuje się na duże znaczenie czynników behawioralnych w procesie jej wyboru, w mniejszym stopniu zwraca się zaś uwagę na czynniki strukturalne. W warunkach gospodarki globalnej pojawiły się nowe zjawiska determinujące rozmieszczenie sektora małych przedsiębiorstw. Postęp techniczny zmienia oblicze sektora i jego otoczenia znacznie szybciej, niż to odbywało się w przeszłości. Dlatego celem niniejszego opracowania jest wskazanie roli czynnika strukturalnego w podejmowaniu decyzji lokalizacyjnych w małych firmach na tle cyklu życia przedsiębiorstw oraz nowych trendów zauważanych w praktyce gospodarczej. W artykule zastosowano analizę krytyczną piśmiennictwa, metodę studiów przypadku w oparciu o pogłębione wywiady kwestionariuszowe i wizyty studyjne w parkach naukowo-technologicznych w Gdańsku, Puławach, Rzeszowie, Ełku i Kielcach oraz wyniki badań atrakcyjności inwestycyjnej regionów wykonanych w ramach realizacji badań statutowych w Kolegium Nauk o Przedsiębiorstwie Szkoły Głównej Handlowej w Warszawie. Do nowo zaobserwowanych zjawisk wpływających na lokalizację małych przedsiębiorstw należy zaliczyć: – efekt indukowanej przedsiębiorczości w nowych przestrzeniach produkcyjno-usługowych, tworzonych w miejscach o wyższym standardzie infrastrukturalnym, – pobudzanie przedsiębiorczości w strefach uprzywilejowania ekonomicznego, – outsourcing i offshoring innych przedsiębiorstw w fazie rozwoju, – odnowę strategiczną przedsiębiorstw w fazie schyłkowej, – efekt rozpadu przedsiębiorstw w fazie schyłkowej.
EN
Structural considerations are important in the process of making location decisions. For small businesses it usually points to the importance of behavioral factors in choosing the location and their complementary functions in relation to large enterprises. In the global economy, there were new phenomena determining the distribution of the small and medium enterprises. Technological progress has been changing the face of the sector and its environment much faster than what was done in the past. Therefore, the aim of this study is to identify the role of the structural factor in making location decisions by small businesses against the Enterprise Life Cycle and new trends in practice. The article uses critical analysis of the literature, the method of case studies based on interviews and questionnaire studies, visits in technology and science parks in Gdansk, Puławy, Rzeszow, Elk and Kielce. The study is also based on the results of the investment attractiveness of regions carried out in the framework of the research provided in 2013-2015 by Warsaw School of Economics. The newly observed phenomena affecting the locations of small businesses include: – the effect of induced business in new areas of production and service, created in a higher standard infrastructure, – development of entrepreneurship in areas of economic privilege, – outsourcing and offshoring of other enterprises in the development phase, – strategic renewal of enterprises at the end stage, – the effect of decay enterprises at the end stage.
EN
Small enterprises constitute a driving force of modern economy. Their position on the market is mainly determined by the quality of their human resources. The aim of the publication is to assess the current condition of human resource management in small enterprises in respect of a chosen group of small and medium enterprises. Awareness and recognition of barriers, the small enterprises encounter in the course of human capital management, should be helpful in application of a clear repair programme establishing some simple, consistent and inexpensive tools in the field of human resources.
PL
Małe przedsiębiorstwa stanowią siłę napędową współczesnej gospodarki. Ich pozycja na rynku w dużym stopniu uwarunkowana jest jakością zasobów ludzkich. Celem publikacji jest ocena – na przykładzie wybranej grupy przedsiębiorstw – aktualnego stanu zarządzania zasobami ludzkimi w małych przedsiębiorstwach. Poznanie i zrozumienie barier, na jakie napotykają małe przedsiębiorstwa w toku zarządzania kapitałem ludzkim, powinno pomóc w podjęciu wyraźnych działań naprawczych, zmierzających do stworzenia prostych, spójnych i niedrogich narzędzi z zakresu human resources.
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