Search results

1

Returns on performance measure-based investment fund selection strategies in Poland, 2002–2011

100%

Grabowski W., Kurek R.

Ekonomia. Rynek, Gospodarka, Społeczeństwo

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2012

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issue 29

145-151

2

Success and failure in M&As: Is there a place for a paradigm change? Evidence from the Israeli hi-tech industry

80%

Ofer Z.

Economics and Business Review

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2016

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vol. 2(16)

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issue 1

EN

The consistent growth of mergers & acquisitions (M&As) activity around the world in the last decade, and the volume of capital involved in such transactions, stand in sharp contrast to the high failure rates evident in M&As. The inconsistency amongst empirical findings on M&A performance is based on a variety of settings and on different measurements investigated under the generic label ‘M&As’. This paper claims that we need to differentiate between general M&As and those involving technology firms acquisition. The combination of the drive, the dynamic process and the human capital capabilities which characterize the latter, is expected to result in a more successful result than was reported. Hi-tech innovative acquirers can benefit from buying small, start- up firms by adding valuable resources, increasing market power and initiating strategic renewal. It is proposed that in addition to the traditional critical success factors (CSFs) identified as the most influential variables on M&A performance, attention needs to be given to the acquired firms' motivation to succeed and to the performance of start-ups in the hi-tech sector. Some unique variables in that configuration need to be researched, amongst them are: trust, readiness for change, commitment, knowledge transfer and preserved autonomy. By doing that an opportunity will be given to examine if the general research paradigm of M&As fits the hi-tech’s circumstances or if a separate one is needed to measure the merger performance of start-ups. It is assumed that the Israeli's start-ups mergers represent a more successful case and that they will perform with more positive results. This paper presents a theoretical framework for investigating M&A performance in the hi-tech area through an interdisciplinary approach. The article is organized as follows: The first section outlines the various theoretical ideas and research done on M&As. The second part deals with some critical reviews that aim to explain the confusing data produced from that paradigm. Section three turns to the emerging area of the technological business environment highlighting the uniqueness of the Israeli start-up phenomena. The last section combines performance with hi-tech in order to provide new insights on the M&As processes for executives engaged in both planning and implementing M&A deals. The paper concludes with a short summary and practical recommendation for further research

3

Similarities and Differences in Operating the Performance of Audit Firms in Serbia / Sličnosti i Razlike u Performansama Revizijskih Firmi u Srbiji

70%

Jakšić D., Mijić K., Bonić L.

Economic Themes

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2015

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vol. 53

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issue 4

535-545

EN

Cluster analysis of audit firms in Serbia was carried out in order to assess the similarities and differences between audit firms. This analysis shows that “Big four” audit firms are significantly different from other audit firms by market position and human potential, but not according to net income. In addition, it can be noted that there are significant differences in observed performance indicators between individual audit firms.

4

Frequentist inference on traffic intensity of M/M/1 queuing system

61%

Dutta K., Choudhury A.

Operations Research and Decisions

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2023

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vol. 33

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issue 1

EN

When we study any queuing system, the performance measures reflect different features of the system. In the classical M/M/1 queuing system, traffic intensity is perhaps the most important performance measure. We propose a fresh and simple estimator for the same and show that it has nice properties. Our approach is frequentist. This approach has the dual advantage of practical usability and familiarity. Our proposed estimator is attractive as it possesses desirable properties. We have shown how our estimator lends itself to testing of hypothesis. Confidence intervals are constructed. Sample size determination is also discussed. A comparison with a few similar estimators is also performed.

5

Profilaktyka i leczenie chorób cywilizacyjnych - realizacja programu badań naukowych STRATEGMED

61%

Tomaszczyk-Pacuła K., Madej K.

Kontrola Państwowa

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2018

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vol. 63

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issue 6 (383)

107-116

EN

The National Research Programme was the foundation for the development and implementation of strategic research and development programmes by the National Centre for Research and Development (NCBR). On the basis of the programme, the NCBR implemented the programme “Prevention and Treatment of Diseases of Civilisation – STRATEGMED”, which was adopted on 21st June 2012 with the budget of PLN 800 million. This was the first strategic programme within the new model for supporting research and development. Its main objective was to achieve a significant progress in the fight against the diseases of civilization and regenerative medicine on the basis of the results of research and development works conducted within the programme. NIK carried out an audit of this programme’s implementation.

6

Porównywalność w czasie informacji o wynikach działalności społecznie odpowiedzialnej firm raportujących według zasad GRI

51%

Waniak-Michalak H.

Zeszyty Teoretyczne Rachunkowości

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2017

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issue 91(147)

129-143

PL

Zaangażowanie korporacji w działalność społecznie odpowiedzialną (CSR), prowadzenie działalności gospodarczej z poszanowaniem praw pracowniczych, zasad etycznych niesie ze sobą wymierne korzyści dla przedsiębiorstwa. Działalność CSR można więc traktować jak inwestycję, której efekty powinny być mierzone. Korzyści te wynikają ze wzrostu poziomu oceny firmy przez interesariuszy zaufania społecznego. Jednakże aby wystąpiły pożądane efekty działalności CSR, konieczne jest dostarczenie właściwych informacji klientom, pracownikom, właścicielom. Co więcej, pomiar wyników jest niezbędny dla ustalenia efektywności podjętych działań. Celem artykułu była odpowiedź na pytanie, czy firmy prezentują w raportach CSR te same mierniki w kolejnych raportach i czy jest możliwe porównywanie wyników działalności CSR dla kolejnych lat. Badanie raportów CSR 31 spółek dla dwóch kolejnych edycji raportowania, wykazało, że firmy zmieniają liczbę i rodzaj ujawnianych miar bez wyjaśniania przyczyn dokonywanych zmian, co uniemożliwia porównywanie informacji.

XX

The involvement of corporations in corporate social responsibility (CSR) activities with respect for workers' rights and ethical principles brings tangible benefits to the enterprise. CSR activities can therefore be considered as an investment, the effects of which should be measured. CSR benefits derive from improved assessment of the corporation by the stakeholders and increased social trust. However, in order to achieve the desired results of CSR activities, it is necessary to provide adequate information to customers, employees and owners. Moreover, the measurement of CSR results is necessary to determine the effectiveness of the actions taken. The aim of the article was to answer the question if companies present the same measures in successive CSR reports and whether it is possible to compare the CSR activity results for successive years. Examination of 31 CSR reports for two consecutive editions of the reporting showed that companies change the number and type of disclosed measures.

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1 Economic Themes

1 Economics and Business Review

1 Ekonomia. Rynek, Gospodarka, Społeczeństwo

1 Kontrola Państwowa

1 Operations Research and Decisions

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1 Bonić L.

1 Choudhury A.

1 Dutta K.

1 Grabowski W.

1 Jakšić D.

1 Kurek R.

1 Madej K.

1 Mijić K.

1 Ofer Z.

1 Tomaszczyk-Pacuła K.

1 Waniak-Michalak H.

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