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Wzrost przedsiębiorstwa przez tworzenie ugrupowania kapitałowego

100%
Ćwik K.
Nauki o Zarządzaniu
|
2013
|
issue 4(17)
9-17
EN
Every company in the course of its existence faces a number of barriers to its further growth. In some situations, the company is not able to continue to grow, or a further increase may even become the cause of its downfall. Considerations carried out in the paper show that the way to overcome such barriers can be “disintegration” and transformation of the company into business group. The creation of the business group seems to be a natural stage in the evolution of the company, considered in terms of increasing its size and complexity.
2
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Wpływ uczestnictwa w grupie kapitałowej na procesy formułowania i realizacji strategii małych przedsiębiorstw

100%
Ćwik K.
Nauki o Zarządzaniu
|
2014
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issue 3(20)
22-30
EN
One of criteria for differentiating small-sized enterprises is the fact of belonging or not to a business group. It seems to be quite important for research in this size businesses. The paper presents the results of the study on the implementation of a strategy and the strategy formulation process in small-sized enterprises. The results showed quite significant differences depending on whether or not the enterprises were subsidiaries of a business group. These differences may become a starting point for a discussion on the importance of this feature in management science.
3
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Estimating an impact of base erosion and profit shifting (BEPS) countermeasures - a case of business group

100%
Legenzova R., Levišauskaitė K., Kundelis E.
Oeconomia Copernicana
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2017
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vol. 8
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issue 4
621-642
EN
Research background: Base erosion and profit shifting (BEPS) is a reduction of corporate income tax base and related corporate income tax payments via taking advantage of tax loopholes. OECD prepared 15 BEPS actions, which set countermeasures to fight tax avoid-ance in a coordinated way and shall be implement by countries on a voluntary basis. Literature review revealed that on a macro-level and company-level the extent of BEPS is large and statistically significant while studies addressing micro-level (transaction-level) impact and BEPS countermeasures' related issues are limited. Purpose of the article: to identify methods and metrics available for evaluation of BEPS countermeasures' impact on a micro-level and to assess BEPS countermeasures' impact on a business group. Methods: the paper employs comparative analysis of scientific and professional literature to identify approaches and methods available for evaluation of BEPS countermeasures' impact on a micro-level; and a case analysis method to assess an expected impact of BEPS coun-termeasures on a specific business group.  Findings & Value added: An approach used to estimate BEPS countermeasures impact on the micro-level differs from the one applied in macro-level analysis. To conduct the case analysis, OECD?s proposed macro-level fiscal impact assessment approach has been adapted for a micro-level analysis. It includes the analysis of the transactions subject to BEPS countermeasures and develops an action plan to manage related risks. The conducted case analysis differs from previous research as it employs transaction-level data and estimates fiscal effect of BEPS countermeasures on a micro-level. Analysis of the activities of the specific business group revealed that 5 from 15 countermeasures are relevant and directly applicable to this business group. They would not have an immediate significant direct fiscal effect, but risks related to BEPS countermeasures exist and action plans to manage negative effects of BEPS countermeasures have to be implemented.
4
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How Firms Cooperate in Business Groups? Evidence from Poland

100%
Mierzejewska W., Dziurski P.
Central European Management Journal
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2021
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vol. 29(2)
63-88
EN
Purpose: The study aims to identify the main directions of intragroup cooperation, along with crucial areas of cooperation in business groups, and develops theoretical models of cooperation in a business group. Methodology: The qualitative approach is applied in the study that is based on the cross-case analysis of four business groups operating in Poland. Findings: Results indicate that business groups cooperate mainly vertically (cooperation between the core company and affiliates) in operations. Horizontal (among affiliates) and vertical cooperation in other areas – marketing, R&D, finance, and human resources – are not so intense. The study enables us to propose a theoretical framework of cooperation models in business groups based on two dimensions – the direction of cooperation and the number of cooperation areas. It leads to the identification of four models: two-sided loose cooperation, two-sided tight cooperation, multi-sided loose cooperation, and multi-sided tight cooperation. Implications: Identification of main directions of cooperation in business groups, along with areas of cooperation have implications for both researchers and managers. Findings of the study and the theoretical framework of cooperation models in business groups can be used as a basis for the further theoretical exploration of the organization and functioning of business groups in the economy and a strategic decision guideline for managers. Originality: The literature focuses mainly on the interorganizational cooperation between dispersedly owned standalone entities. Studies on intraorganizational cooperation in business groups are limited. The study aims to provide a better understanding of cooperation between entities in business groups
5
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How Korean Venture Capitals Invest In New Technology Ventures

75%
Choi Y.
Journal of Entrepreneurship, Management and Innovation
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2013
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vol. 9
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issue 3
79-96
EN
In the entrepreneurship field, this study examines what kinds of external endorsements are helpful for venture capitals investment and the growth of new technology ventures in developing countries. This study uses the signalling theory and the methodologies of multiple regression and survival analysis with the panel data of the ventures in Korea. In the results, collaboration with business groups and certification of government are positively influential in attracting venture capitals’ investment, which accelerate the growth of new technology ventures. The practical implication for entrepreneurs is that they need to obtain the endorsement from business groups and governments strategically.
6
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Group instructions regarding business management: the Czech and European perspectives

63%
Černá S., Tomášek P.
The Lawyer Quarterly
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2020
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vol. 10
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issue 3
245-259
EN
The paper aims to address the group instructions regarding the business management of a controlled company. At the beginning, the essence and function of business groups is outlined. Subsequently, the authors deal with the term of business management which, not only in the Czech law, has no statutory definition. It is stated that two basic approaches to instructions relating to business management can be distinguished – “group friendly” and “group reluctant”. Following general description of both, the authors deal with conditions for giving group instructions in the Czech Republic, of which jurisdiction is widely considered to be “group friendly”. Jurisdiction of other European countries (the Slovak Republic, Germany, France, the Great Britain) is being discussed afterwards. The finals parts of the article deal with the cross-border instructions within the international groups of companies, as well as with the harmonisation effort in the area of group instructions regarding business management of a company.
7
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Aspekty organizacji sieciowej a funkcjonowanie grupy kapitałowej

63%
Ćwik K.
Organizacja i Zarządzanie : kwartalnik naukowy
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2013
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vol. nr 4
29--41
PL
Celem referatu jest porównanie teoretycznych aspektów funkcjonowania grup kapitałowych z podstawowymi założeniami teorii organizacji sieciowych. Grupy kapitałowe, z uwagi na powszechność ich występowania w rzeczywistości gospodarczej, stanowią ważny podmiot badań w nauce o zarządzaniu. Specyfika tych organizacji uprawnia do stwierdzenia, że można je uznać za formę organizacji sieciowych. Należy jednak mieć na uwadze, że nie wszystkie cechy organizacji sieciowych odpowiadają grupom kapitałowym.
EN
The aim of this paper is to compare the theoretical aspects of the business groups and the basic assumptions of the theory of network organizations. Business groups are an important subjects of research in the management sciences. Business group can be considered as a form of network organization, but not all of the features of network organization are assigned to business group.
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