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EN
Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income. In order for the state to develop and fulfill basic obligations towards citizens, it must have financial means at its disposal. The tax system, as a collection of taxes in a given country, must be created in a clear and transparent way so as to facilitate taxpayers' actions. The tax must be set at an appropriate level so that it does not adversely affect taxpayers, and must also provide adequate resources to the state budget. Corporate income tax, on the one hand, is a burden and a barrier to the development of legal persons who run a business, but is also a source of state budget revenue. Corporate income tax was introduced in Poland along with the establishment of a free market economy. This is an income tax that does not take into account the minimum tax-free amount and does not differentiate tax entities. Corporate income tax in Poland has undergone a number of important transformations, especially after the accession of Poland to the European Union. Tax rates have been systematically reduced since the early 1990s. Corporate income tax should be particularly convenient for entrepreneurs, and should not act destructively because the number of entrepreneurs in the state determines the level of economic and industrial development. This is even more important since, after Poland's accession to the European Union, the transfer of a business to another EU member state no longer constitutes a problem. Attractive income tax also attracts foreign investors for whom the aspect related to easy accounting is vital. The aim of the publication is to discuss the issues related to the Polish corporate income tax i.e. tax management in an enterprise, the application of discounts and exemptions and also issues related to state income from corporate income tax and the income lost due to relief and dismissals. The paper also touches upon issues related to the construction of Polish corporate income tax, subject, object and the basis of this tax. It also covers the scale and rates of taxation, exemptions and reductions from corporate tax and a summary of the efficiency and favorability of entrepreneurs for the provisions of this tax. The work is based on a critical analysis of literature on the subject.
EN
Purpose: Strategy determines the patterns of internationalization. The speed, scale, and scope of internationalization are important dimensions from the perspective of firms’ behaviors and activ ities. The aim of the article is to identify and verify the relationship between the international strategy and its impact on three dimensions of the studied phenomenon. Methodology: The article uses a quantitative approach. The survey was conducted on a sample of 355 internationalized firms from Poland, varying in size. Findings: The analysis with t test and U test (ANOVA) shows a correlation between a company’s international strategy as a planning instrument and the speed and scope of internationalization. Research limitations/implications: While considering a firm’s development, especially its inter national growth, one should plan the activities related to entering into foreign markets. The results presented in this article are just a starting point for further analyses. In an attempt to eliminate its limitations, further research should focus on building a comprehensive model that includes the remaining components of international strategy and other categories that stimulate international ization processes. Originality: The originality of this article lies in three elements: (i) the article comprehensively captures the scale, scope, and speed of internationalization at the same time, (ii) the strategy is introduced as a determining factor of the scale, scope, and speed of internationalization, and (iii) the article enriches empirical studies about emerging markets such as Poland.
EN
The article focuses on geographic distance to foreign markets affecting firm internationalisation. The main objective of the article is to verify whether geographic distance to the border (localisation of the firm) has an impact or effect on the internationalisation process. The V4 research survey results and the sample of 190 internationalised Polish businesses were used in order to meet the objective and verify the assumed hypothesis. The results of the Mann-Withney test, Student’s t test as well as ANOVA analysis prove that businesses operating in bordering regions are more internationalised than these operating in inner regions of Poland. Consequently, the research hypothesis was confirmed and all in all it is obvious from the foregoing evidence that the businesses localised in bordering regions are more internationalised than the firms localised in inner regions not having borders with neighbouring countries. The article is based on the survey results of the research project no. StG-21310034 entitled “Patterns of Business Internationalization in Visegrad Countries – In Search for Regional Specifics” conducted in the years 2013–2014 by five universities from Visegrad countries and coordinated by Cracow University of Economics
PL
Artykuł ukazuje związek dystansu geograficznego do rynków zagranicznych oraz internacjonalizacji przedsiębiorstw. Głównym celem artykułu jest sprawdzenie, czy odległość geograficzna do granicy (lokalizacja firmy) ma wpływ na proces internacjonalizacji. Wykorzystano badania ankietowe V4 przeprowadzone w Polsce na próbie 190 umiędzynarodowionych polskich przedsiębiorstw. Wyniki testu Manna-Whitneya, testu t-Studenta oraz analizy ANOVA potwierdzają, że przedsiębiorstwa działające w województwach przygranicznych są bardziej umiędzynarodowione niż te działające w województwach wewnętrznych Polski. Oznacza to, że zakładana hipoteza badawcza została potwierdzona, a przedsiębiorstwa zlokalizowane w regionach przygranicznych są bardziej umiędzynarodowione niż te zlokalizowane w regionach wewnętrznych, nieposiadających granic z krajami sąsiadującymi.
EN
The concept of competitiveness has been addressed by economic theorists and policy makers for several hundreds of years, with both groups trying to understand the drivers of economic prosperity and social welfare. This contribution does not aim to address all theoretical thoughts that may contribute to understanding the roots of the competitiveness of locations. The goal is to address the major useful theoretical contributions that permit to identify the main drivers of a territory’s competitiveness and therefore to assess the competitiveness of a specific location according to strong criteria. The first section presents the major contributions found in the classical and neo-classical theories. The second section and the third section concentrate on two majors schools providing significant thoughts on the competitiveness of locations: the Economic Geography (EG) School and the International Business (IB) School.
EN
The paper discusses the evolution of theoretical approaches towards the internationalisation process of firms, especially SMEs. It clarifies the definitions of a born global (BG) firm, presents its characteristics and the specifics of its internationalisation process. The objective of this paper is to present the internationalisation process of a born global firm from a theoretical perspective. The article starts with the presentation of the oldest approaches towards internationalisation and shows how ongoing changes in the global economic environment have influenced international behaviours of firms as well as changed the researchers’ perception of BGs and their internationalisation process. The article highlights the role of knowledge in BGs’ internationalisation. Due to the magnitude of literature on BGs and their internationalisation, this article does not cover all of them. The article ends with conclusions and points to further opportunities and directions of research. This article came into being within the research project OPUS entitled: Patterns of internationalization of high-tech small and medium-sized enterprises, (UMO-2013/11/B/HS4/02135) 2014-2017.
PL
W niniejszym artykule przedstawiono ewolucję podejść teoretycznych do procesu internacjonalizacji przedsiębiorstw, zwłaszcza MŚP. Zaprezentowano definicje i cechy firm wcześnie umiędzynarodowionych (born global) oraz specyfikę ich internacjonalizacji. Celem artykułu jest omówienie procesu internacjonalizacji firm born global z perspektywy teoretycznej. Artykuł rozpoczęto od przedstawienia najstarszych podejść do procesu internacjonalizacji, a następnie ukazano zmiany zachodzące w globalnym otoczeniu ekonomicznym wpływające na zachowania międzynarodowe przedsiębiorstw oraz związane z tym zmiany w postrzeganiu born global i ich umiędzynarodowienia. W artykule podkreślono rolę wiedzy w internacjonalizacji born global. Z uwagi na bardzo obszerną literaturę w analizowanym obszarze przedstawiono tylko wybrane pozycje. Artykuł kończą wnioski podsumowujące, obejmujące krótkie przedstawienie dalszych możliwych kierunków badań.
PL
Proces internacjonalizacji jest często stosowany przez firmy chcące zwiększyć obszar działalności. Może być rozumiany zarówno jako wejście na nowe rynki za pomocą np. jont-venture, jak i sprzedawanie produktów na rynkach zagranicznych. Istnieją dwa konwencjonalne modele internacjonalizacji: model uppsalski oraz modele oparte na innowacji. Oprócz nich możemy wyróżnić model sieciowy czy też born-global. LVMH jest międzynarodowym konglomeratem dóbr luksusowych, który od początku swojego istnienia wykorzystywał internacjonalizację do wchodzenia na nowe rynki i powiększania zakresu działalności. Teraz aktywność LVMH skupia się głównie na przejmowaniu nowych firm oraz na wchodzeniu na nowe rynki w Azji ze szczególnym uwzględnieniem rynku chińskiego. Dla firm z branży dóbr luksusowych internacjonalizacja jest czymś naturalnym, jednak w przypadku takich firm większy nacisk kładziony jest np. na lokalizację sklepów oraz ich wystrój czy na personalizację produktów, jak również na przystosowanie produktów do potrzeb lokalnego rynku. Artykuł przedstawia pokrótce proces internacjonalizacji na przykładzie LVMH na rynku azjatyckim, ze szczególnym uwzględnieniem chińskiego rynku dóbr luksusowych. Głównymi metodami badań użytymi na potrzeby artykułu są studia literaturowe oraz studium przypadku.
EN
Internationalization is a process commonly used by companies to expand their business. It can be understood as entering new foreign markets by using different methods such as joint-venture, greenfield investments, but also simply selling the products abroad. There are two main models of internationalization: the Uppsala model and models based on innovation. LVMH is an international luxury goods conglomerate that since the beginning of its existence has used internationalization as a way of entering new markets and expanding its businesses even more. Now, their activities are mainly acquiring new firms, entering new markets, especially in Asia, with special attention paid to China. Internationalization for the luxury goods company is something natural, but more attention is paid to details such as shop location, the interior design of the shops, the customization of products and adjusting them to local market needs. The goal of this article is to briefly present the internationalization phenomenon and show it on the example of LVMH on the Asian market, with special attention paid to the Chinese luxury market. The main research methods used for this article are a literature study and a case study.  
EN
In the next ten years, it is likely that Eastern Europe will move from being an “emerging destination” to a key destination for outsourced activity. Outsourcing in Eastern Europe is facing many difficulties and challenges. But still during the last 10 years it has been growing rapidly. Romania and Ukraine recorded the largest growth in 2009 (in the post-global financial recession period). Hungary, Poland, Belarus, Czech Republic and Bulgaria followed closely. Upcoming trends in the Eastern European outsourcing sphere are likely to be consolidation and an increase in specialized services.
EN
One of the most significant problems in international marketing is the lack of good knowledge of the environment in which the product will be positioned. The factors of the cultural macroeconomic environment, along with other factors, have a particular importance because they influence the choice of the specific market and the right strategy for positioning the product. The purpose of this article is to raise the problems in managing the process of collecting information about cultural environment factors in international business and outlining ways to overcome them. In order to achieve the goal, the cultural environment factors have been considered and the results of a survey about the ways how the information about them is collected have been analyzed, and also the sources of information and emerging issues in process management. The research is based on the results of a questionnaire survey of managers and business owners. Statistical methods and methods of analysis and synthesis were used to research the problem.
EN
The article is devoted to the study of multicultural management in the context of its interaction with the societal system. The main attributes of culture, which affect the international business, are detected. External factors (for each element of the societal system) or a specific situation in a subsidiary (such as age or size) affects the results of a subsidiary and yields different results. Therefore, setting the same goals for a certain performance metric for each manager may not adequately assess its performance. There were characterized multicultural competence of a modern international manager. The key differences between MNCs and TNCs are revealed. Particular emphasis was put on the possibilities of using cultural differences within the global MNEs. The interactions of MNCs with elements of the societal system, positive results and negative consequences are analyzed. The economy itself today is multicultural. In fact, international management involves the planning, organization, management and control of employees and other resources to achieve organizational goals through unique multicultural and multinational boundaries.
EN
The purpose of this paper was to determine the nature of the relationship between multinationality and performance (M-P relationship) among Polish companies. It is based on a sample of over 300 Polish companies listed on Warsaw Stock Exchange, studied over two years (625 observations were used for statistical processing). Multiple regression and t-statistic analyses were applied to test three hypotheses. The dependent variable was company performance and the independent variable was the degree of company internationalization. A number of control variables were also incorporated in the regression models. The statistically significant results of the multiple regression analyses show that Polish companies experience a negative linear relationship between their degree of internationalization and performance for two variants of the dependent variable, and a non-linear, U-shaped relationship for one dependent variable. The results also show that companies operating on international markets achieve lower market-valuation results than their domestic counterparts, and companies with lower levels of multinationality perform better than those with higher levels of multinationality
EN
Purpose - The purpose of this research is to develop, test, and validate the symbiotic networking concept of SMEs internationalization pathways. Design/Methodology/Approach - Survey data were collected from managers/owners of SMEs operating in the textile industry in China and Russia. The applied data analysis technique employed is structural equation modeling. The survey was pretested to address reliability, validity, and cross-cultural stability issues. Findings - The symbiotic networking relationships in SMEs were shown to be positively related to their degree of internationalization. The relationship between networking and internationalization is significantly stronger in the conditions of high rather than low environmental turbulence. Research Limitations/Implications - Further research should validate the findings in other industries and other countries. Future research may also include in the model other cultural, attitudinal, environmental, and managerial variables, as well as other dependent variables, first of all from consumer behavior and marketing communications fields. Practical Implications - The findings may assist in identifying networking clusters of SMEs in emerging economies that are more likely to enter foreign markets and develop more targeted support and educational programs aimed at facilitating the internationalization of small businesses. The research results also assist in the elaboration of managerial tools in multinational entrepreneurial businesses. Originality/Value –The research contributes to the field by empirically investigating, testing, and putting into a unified framework the measurement tools required for identifying the symbiotic networking interactions of SMEs and the influence of these interactions on SME internationalization pathways.
PL
W artykule poruszono problematykę determinant podejmowania bezpośrednich inwestycji zagranicznych (BIZ). W pierwszej części nakreślono ramy teoretyczne tematu, w drugiej zaprezentowano wyniki badań własnych oraz badań przeprowadzonych przez różne ośrodki, których zakres przedmiotowy obejmował rozpoznanie motywów podejmowania BIZ w Polsce. Ponadto przedstawiono wyniki badań własnych dotyczących motywów podejmowania BIZ w województwie kujawsko-pomorskim. Celem opracowania jest zaprezentowanie zmian najważniejszych motywów podejmowania BIZ w Polsce w latach 1990-2017, w perspektywie krajowej i regionalnej. Wyniki badań wskazują, że motywy BIZ w Polsce ulegają zmianie. W przeciwieństwie do okresu początkowego, kiedy zwłaszcza koszty pracy miały podstawowe znaczenie, obecnie obserwuje się coraz większą rolę cech jakościowych (kwalifikacje, umiejętności pracowników itd.). Ponadto, zaprezentowane wyniki cyklicznych badań regionalnych ukazują wyraźne różnice czynników determinujących wybór kraju lokaty oraz wybór konkretnego regionu w ramach danego kraju. Ujawnione zmiany zachodzące w motywach wyboru lokalizacji BIZ oraz różnice motywów decydujących o wyborze kraju i regionu uzasadniają potrzebę prowadzenia ciągłych badań mających na celu ich rozpoznawanie z perspektywy czasu jak i z różnych poziomów lokalizacji.
EN
In their article, the authors touched the problems of the determinants of undertaking foreign direct investments (FDI). In its first part, they gave the theoretical background of the topic’ in the second, they presented findings of their own research as well as research conducted by various centres whose object scope covered recognition of the motives for undertaking FDI in Poland. Moreover, the authors presented findings of their own research on the motives to undertake FDI in Kuyavian-Pomeranian Voivodeship. The aim of the paper is to present changes of the most important motives to undertake FDI in Poland in 1990-2017, in the national and regional perspective. The research findings indicate that the motives for FDI in Poland have been changing. Contrary to the initial period, when especially labour costs were of the basic importance, at present there is observed the ever growing role of qualitative traits (employees’ qualification, skills, etc.). Moreover, the presented results of cyclical regional surveys show clear differences in the factors determining the choice of the country of placement and the choice of specific region within a given country. The revealed changes occurring in the motives for selection of FDI location deciding the choice of the country and region justify the need to carry out continuous research aimed at recognition thereof with hindsight and from different levels of location.
EN
The objective of the study is to verify the way and the scope of the impact of resources and competences on the process of entrepreneurial internationalisation. In this paper we have presented a broad review of the literature, which shows that resources and competencies are two fundamental aspects that play vital roles in the internationalisation of firms. The novelty of this article lies in selecting Poland as a post-emerging economy, and such countries as being late comers to international business are still not well explored in the literature. The article uses own primary data based on a survey questionnaire. We used a quantitative approach. We applied simple and multiple logistic regression to verify the impact of resources and competences and their individual components on the creation of an international strategy in the firm. We have proved that resources and competences have a significant impact on the creation of an international strategy in internationalised firms from Poland. The results for specific individual resources and competences are no longer so clear-cut.
EN
Research background: The theoretical basis of the study derives from the assumptions of international entrepreneurship combining theories of entrepreneurship and theories of international business. The identification of entrepreneurship determinants and attributes was based on the economic, socio-cultural, as well as psychological approach to entrepreneurship. Purpose of the article: The aim of the article is to verify how demographic and basic traits of an entrepreneur affect the pace of the internationalization of firms from Poland. Methods: The study was based on CATI method. The article uses data collected on the basis of a study conducted on a sample of 355 companies from Poland. The research methods applied are a critical analysis of prior research, which allowed to identify the research gap and develop research hypotheses. In the empirical part, statistical methods were applied, including descriptive statistics and multidimensional regression. Findings & value added: The logistic regression estimation allows to confirm three hypotheses. With the age of the entrepreneur, the pace of internationalization of the firm increases. The pace of internationalization of the firm increases with the level of education of the entrepreneur. The fact that an entrepreneur belongs to a national minority increases the pace of the internationalization of the firm. Results of two-sample t-test confirm that firms whose entrepreneurs have higher entrepreneurial competences internationalize faster and earlier. The added value of the article is the combination of socio-demographic and psycho-cognitive characteristics of the entrepreneur with internationalisation. Applying this approach to a sample of firms from Poland (CEE market) contributes to research on international entrepreneurship in a thematic and geographical sense. The results of the study are of an applied nature. They can be addressed to many recipients: entrepreneurs, policymakers, educators, entities responsible for shaping and promoting entrepreneurship on both the micro and macro levels.
EN
The main goal of the study is to discuss regulatory protectionism that distorts and restricts contemporary international trade. Therefore, it is important to harmonizetrade standards and recognize them internationally, especially with respect to technical barriers. In the 21st century, bilateral agreements are becoming increasingly important. They already account for over 70% of liberalized trade. The role of the G20 group has clearly increased. Both the WTO and G20 should jointly undertake and coordinate efforts to develop the principles that would promote not only international trade of developed countries but also increase access of developing countries to the global market. The promotion of global trade rules will increase the legitimacy of the G20 group and the reformed global trade system whereas its modified management within the WTO framework, which will take into account the specific interests of individual countries, may contribute to further dynamic development.
PL
Celem głównym opracowania jest przedstawienie protekcjonizmu regulacyjnego zniekształcającego i ograniczającego współczesny handel międzynarodowy. Ważna jest zatem harmonizacja i wzajemne uznawanie norm szczególnie w zakresie barier technicznych i XXI wieku coraz większego znaczenia nabierają porozumienia bilateralne. Obejmują one już ponad 70% handlu zliberalizowanego. Wyraźnie zwiększyła się rola grupy G20. Zarówno WTO, jak i grupa G20 powinny wspólnie podejmować i koordynować wysiłki na rzecz zasad promujących nie tylko handel międzynarodowy państw wysoko rozwiniętych, ale rozszerzających również dostęp do rynku światowego państw rozwijających się. Poprzez wspieranie zasad handlowych w systemie globalnym wzmacniać się będzie legitymizacja funkcjonowania grupy G20, a zreformowany system światowej wymiany handlowej i zmodyfikowane zarządzanie tym systemem w ramach WTO z uwzględnieniem specyficznych interesów poszczególnych państw może przyczyniać się do dalszego dynamicznego rozwoju.
EN
The article is a review of the book of Professor Jan Rymarczyk, Finanse biznesu międzynarodowego (International Business Finance), which is found by the Author to be a fundamental work, which derives from the importance of international business in con-temporary world economy, and also the wide range and degree of insight of the raised issues.
PL
Artykuł jest recenzją książki prof. Jana Rymarczyka, Finanse biznesu międzynarodowego, którą autor określa jako dzieło fundamentalne, co wynika ze znaczenia biznesu międzyna-rodowego we współczesnej gospodarce światowej, a także z szerokiego zakresu oraz stop-nia wnikliwości podjętych zagadnień. Silną stroną pracy jest waga i aktualność podejmowa-nej problematyki i jej zakres, struktura oraz poprawny, prawidłowy i zrozumiały język. Temat został ujęty w sposób oryginalny, a jednocześnie w sposób nawiązujący do tradycji dobrych podręczników z zakresu finansów biznesu międzynarodowego.
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EN
The paper deals with the main forms of international business. There were analyzed peculiarities of such forms functioning in different countries, and also there was done comparison of the international innovative structures operation. The paper researches the international experience for the domestic economy concerning the organization of business structures as well as the opportunity to implement them in Ukraine. International business, as a sphere of human activity, provides international exchange of goods, services, scientific and technological, industrial cooperation both internationally and domestically. The international business is conducted through international transactions. It is an entrepreneurship where the firms from different countries jointly participate in using international capital. The innovative forms of entrepreneurship have gained significant importance for the international business development. First of all, innovative structures help to activate international relations among the entrepreneurs from different countries, then facilitate the firms’ access to the international market and increase intensity of international technology transfer, services and experience. Using international experience to successfully build innovative business structures is important for Ukraine, because the field is just beginning to develop in domestic economy, that is why this study is a promising range of issues.
PL
Artykuł prezentuje różnorodne formy działalności międzynarodowej. Analizie poddano specyfikę funkcjonowania różnych form działalności biznesowej w poszczególnych krajach, a także dokonano porównania innowacyjnych struktur współpracy międzynarodowej. W artykule uwzględniono również wyniki analizy działań kilku państw w dziedzinie gospodarki krajowej dotyczących organizacji struktur biznesowych, jak również możliwość ich realizacji na Ukrainie. Firma międzynarodowa, jako sfera działalności ludzkiej, zapewnia wymianę towarów, usług oraz współpracy naukowej i technologicznej przemysłu zarówno na arenie międzynarodowej, jak i w kraju. Działalność gospodarcza prowadzona przez wielonarodowe przedsiębiorstwa oparta jest na międzynarodowych transakcjach handlowych. Jest to rodzaj przedsiębiorstwa, w którym firmy z różnych krajów wspólnie korzystają z kapitału międzynarodowego. Innowacyjne formy przedsiębiorczości zyskały istotne znaczenie dla rozwoju biznesu międzynarodowego. Przede wszystkim nowoczesne struktury firm odgrywają istotną rolę w sferze uaktywniania stosunków międzynarodowych wśród przedsiębiorców z różnych krajów, ułatwiają dostęp do wspólnego rynku oraz wpływają na zwiększenie intensywności, jak też międzynarodowego transferu technologii, usług i doświadczeń. Korzystanie z doświadczeń międzynarodowych w celu pomyślnego budowania innowacyjnych struktur biznesowych jest istotne dla Ukrainy, gdyż ta dziedzina przedsiębiorczości jest obecnie rozwijana na bazie funkcjonowania gospodarki krajowej, toteż artykuł prezentuje ciekawy i obiecujący zakres zagadnień.
EN
Entrepreneurial orientation and knowledge are one of the most important issues discussed in internationalisation research. Nowadays, these problems are systematically developed as part of research on international entrepreneurship. This article combines these two aspects to verify the relationship between entrepreneurial orientation and the use of knowledge in the internationalisation process based on the example of Polish businesses. The research methods applied in the study are: analysis and synthesis of the literature, statistical methods, as well as survey on a sample of 355 enterprises from Poland. The empirical part has confirmed that entrepreneurial orientation affects the use of knowledge in the process of internationalisation. Firms with higher entrepreneurial orientation definitely use different types of knowledge more intensively at various stages of internationalisation. As verified, network knowledge is more explored in both initial and advanced internationalisation. In advanced internationalisation entrepreneurial knowledge is more intensively used. In turn, during the initial internationalisation, market as well as sociocultural knowledge are much more explored. Value added of the article and at the same time a new look at the presented problem is an attempt to define the role of knowledge and its types in the process of internationalisation determined by entrepreneurial orientation. Thus, the study tries to fill the research gap in this area.
PL
Orientacja przedsiębiorcza i wiedza to jedne z ważniejszych zagadnień omawianych w ramach badań nad umiędzynarodowieniem. Współcześnie problemy te systematycznie rozpatrywane są w ramach badań nad przedsiębiorczością międzynarodową. W niniejszym artykule łączy się te dwie kwestie, aby zweryfikować zależności pomiędzy orientacją przedsiębiorczą a wykorzystaniem wiedzy w procesie umiędzynarodowienia na przykładzie polskich firm. Metody badawcze zastosowane w pracy to: analiza i synteza literatury przedmiotu, metody statystyczne, ankietyzacja na próbie 355 przedsiębiorstw z Polski. Badania empiryczne potwierdziły, że orientacja przedsiębiorcza silnie oddziałuje na wykorzystanie wiedzy w procesie internacjonalizacji. Firmy cechujące się wyższą orientacją przedsiębiorczą zdecydowanie intensywniej wykorzystują poszczególne rodzaje wiedzy na różnych etapach umiędzynarodowienia. Jak zweryfikowano, wiedza sieciowa jest bardziej eksplorowana zarówno w początkowej, jak i w dojrzałej internacjonalizacji. Wiedza przedsiębiorcza zaś – na etapie dojrzałej internacjonalizacji. Z kolei w czasie początkowej internacjonalizacji zdecydowanie bardziej eksplorowana jest wiedza rynkowa i socjokulturowa. Wartością dodaną artykułu i jednocześnie nowym spojrzeniem na prezentowany problem jest próba określenia roli wiedzy determinowanej orientacją przedsiębiorczą, i jej typów, w procesie umiędzynarodowienia. Tym samym opracowanie jest próbą wypełnienia luki badawczej w tym obszarze.
EN
Identification of a place of managerial ethics in the system which regulates business activities on the market today is an important task. Culture has always been a part of the economic activities. Social conditions remain unchanged, regardless of the business opportunities. To understand the influence of a socio-cultural complexity on success of the company cooperation between an employer and employees, the staff in general, is needed. Determination of a value system becomes a priority while communication, as well as during negotiations. It allows to assess business ethics on the basis of different cultures. Moreover, it will help to solve problems at the international level. In the twenty-first century, ethical management is the requirement for managers to achieve excellence and organizational effectiveness.
PL
Istotnym zagadnieniem etyki menedżerskiej jest określenie jej miejsca w systemie regulującym działalność biznesu na współczesnym rynku. W działalności gospodarczej kultura towarzyszyła człowiekowi od zawsze. Uwarunkowania społeczne niezależnie od możliwości prowadzenia działalności gospodarczej pozostają niezmienne. Warunkiem koniecznym do zrozumienia złożoności społeczno-kulturowej dla osiągnięcia sukcesu firmy jest konieczność współpracy pomiędzy pracodawcą i pracownikami, a także zespołami ludzkimi. Określenie systemu wartości staje się priorytetem podczas komunikowania się, a także w trakcie negocjacji. Pozwala na ocenę etyki biznesu na podstawie różnych kultur, a ponadto przyczyni się do rozwiązywania problemów w skali międzynarodowej. W XXI w. zarządzanie etyczne jest wymogiem stawianym menedżerom dla osiągnięcia doskonałości i efektywności organizacji.
EN
The study’s objective is to verify the relationship between networking and the internationalisation of firms from Poland. Additionally, the relationship is evaluated according to the criterion of the scale and the pace of internationalisation. The article uses field research on the sample of internationalised firms from Poland (n = 355). The research methods used in the study are logistic regression and Chi–Square test of independence. Based on the literature review, we assumed that firms participating in formal and informal networks internationalise faster and on a larger scale. Our research confirmed this hypothesis. It means that networking stimulates the scale and the pace of internationalisation of firms from Poland (the case of late comers; post-emerging economy) in the same pattern as indicated in prior studies. Moreover, based on the empirical research we found that resources and entrepreneurial orientation are essential for networking. The study provides necessary focus on the networking and internationalisation for policy and managers. It enforces the creation of certain preconditions for network development and underlines the necessity of penetrating various types of networks (formal and informal).
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