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1
Ready, Douglas A. "IS YOUR COMPANY FAILING ITS LEADERS?" Business Strategy Review 25, n. 2 (giugno 2014): 78–81. http://dx.doi.org/10.1111/j.1467-8616.2014.01076.x.
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Ready, Douglas A. "Is Your Company Failing Its Leaders?" Business Strategy Review 16, n. 4 (dicembre 2005): 21–25. http://dx.doi.org/10.1111/j.0955-6419.2005.00375.x.
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Shughart, William F., e Robert D. Tollison. "The Welfare Basis of the “Failing Company” Doctrine". Antitrust Bulletin 30, n. 2 (giugno 1985): 357–64. http://dx.doi.org/10.1177/0003603x8503000205.
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Körber, Torsten. "Die Sanierungsfusion im Kartellrecht". Zeitschrift für Wettbewerbsrecht 12, n. 1 (13 marzo 2014): 32–59. http://dx.doi.org/10.15375/zwer-2014-0104.
Abstract (sommario):
ZusammenfassungDie zunehmende Verlagerung von Leserinteresse und Werbung in das Internet hat zu einem für Printmedien zunehmend schwierigen wirtschaftlichen Umfeld geführt. Im Rahmen der 8. GWB-Novelle wurde daher (wie schon im Vorfeld der 7. GWB-Novelle 2005) über eine Erleichterung von Pressefusionen diskutiert. Anders als 2005 hat diese Diskussion diesmal gesetzgeberische Früchte getragen. Durch die 8. GWB-Novelle 2013 wurden Pressefusionen einerseits durch Erhöhung der gesetzlichen Aufgreifschwelle im neuen § 38 Abs. 3 GWB und andererseits durch eine spezielle Pressesanierungsklausel im neuen § 36 Abs. 1 Satz 2 Nr. 3 GWB erleichtert. Dahinter steht der Gedanke, dass eine Fusion im Vergleich zu einem Marktaustritt von Zeitungstiteln oder gar ganzen Zeitungsverlagen oftmals die in Bezug auf die Presse- und Angebotsvielfalt bessere Lösung darstellt. Die Reichweite der neuen Pressesanierungsklausel ist allerdings begrenzt. Ihrem Wortlaut nach erfasst sie nur die Übernahme eines vom Scheitern bedrohten kleinen oder mittleren Zeitungsverlages, nicht dagegen die Übernahme einzelner, vom Scheitern bedrohter Zeitungstitel, die von einem größeren Verlag herausgegeben werden. Der nachfolgende Beitrag spürt dieser für die Praxis ausgesprochen relevanten Fallgruppe nach und strebt zugleich danach, die in einem solchen Fall nach allgemeinen Regeln anzuwendenden Maßstäbe der Sanierungsfusion, insbesondere mit Blick auf die sog. „failing division defense“, zu präzisieren. Dabei erscheint ein rechtsvergleichender Blick geboten, denn die deutsche Praxis zur Sanierungsfusion steht im Kontext der europäischen Praxis, und diese ist wiederum stark vom US-amerikanischen Antitrustrecht beeinflusst.International ist die Sanierungsfusion unter dem Begriff „failing company defense“ oder „failing firm defense“ bekannt. Gegenstand eines solchen Zusammenschlusses ist die Übernahme eines vom Scheitern bedrohten Unternehmens oder eine Übernahme durch ein vom Scheitern bedrohtes Unternehmen. Eine besondere Facette bildet die sog. „failing division defense“, welche Fälle beschreibt, in denen nicht ein ganzes Unternehmen, sondern nur ein vor der Schließung stehender Geschäftsbereich (z. B. ein Zeitungstitel) übernommen werden soll. Zwar besteht weitgehende Einigkeit darüber, dass an eine Sanierungsfusion in einem solchen Fall „besonders hohe Anforderungen“ zu stellen sind, doch ist bislang ungeklärt, was genau damit gemeint ist. Zwischen diesen beiden Grundformen liegen Sanierungsfusionen, die eine vom Scheitern bedrohte Tochtergesellschaft betreffen. Diese „failing affiliate“-Fälle werden gemeinhin nicht als gesonderte Fallgruppe thematisiert, sondern teils der „failing company defense“, teils der „failing division defense“ zugeschlagen. Auch diese Einordnung bedarf einer genaueren Betrachtung.Nachfolgend wird zunächst ein Blick auf die Wurzeln der failing company-Doktrin im US-Recht und auf dessen aktuellen Stand geworfen (I). Sodann wird den Facetten der Sanierungsfusion in den Varianten der failing company und failing division defense im EU-Recht nachgespürt (II) und ein Seitenblick auf das Recht der Schweiz geworfen (III). Während praktisch alle ausländischen Rechtsordnungen im Grundsatz neben der failing company-Variante auch die failing division-Variante der Sanierungsfusion anerkennen, aber vage in Bezug auf die konkreten Anforderungen an die zweite Variante bleiben, ist die deutsche Kartellamtspraxis schon mit Blick auf die Anerkennung der zweiten Variante zurückhaltend. Vor diesem Hintergrund wird die Entwicklung der deutschen Praxis zur Sanierungsfusion, insbesondere auf dem Gebiet der Pressefusionskontrolle, nachgezeichnet (IV 1), deren aktuellen Stand das Bundeskartellamt in seinem Leitfaden zur Marktbeherrschung in der Fusionskontrolle zusammengefasst hat (IV 2). Dabei wird sich ebenso wie im Rahmen der Analyse der deutschen Rechtsprechung (IV 3) zeigen, dass die failing division-Variante auch in Deutschland Anerkennung gefunden hat und dass sich die „besonders hohen Anforderungen“, welche in solchen Fällen an eine Sanierungsfusion zu stellen sind, durchaus konkretisieren lassen und gerade auf dem sensiblen Bereich der Pressefusionskontrolle und im Lichte der 8. GWB-Novelle nicht überspannt werden sollten (IV 4).
5
Stanger, Howard. "Failing at retailing: the decline of the Larkin Company, 1918‐1942". Journal of Historical Research in Marketing 2, n. 1 (19 gennaio 2010): 9–40. http://dx.doi.org/10.1108/17557501011016244.
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Jennings, James P., e Eleanor G. Henry. "Safety Products, Inc.: A case in financial analysis of a failing company". Journal of Accounting Education 26, n. 1 (gennaio 2008): 34–53. http://dx.doi.org/10.1016/j.jaccedu.2007.07.005.
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Johnson, Charles C, III, e Aditya Upadhyay. "African American small consulting business sustaining strategies". African Journal of Social Issues 5, n. 1 (29 marzo 2023): 117–26. http://dx.doi.org/10.4314/ajosi.v5i1.8.
Abstract (sommario):
More than 80% of small consulting businesses fail within the first 5 years of operation. Small consulting company owners are concerned about failing within the first five years because they lack innovative strategies. Grounded in the resource-based view theory, this qualitative multiple case study aimed to explore strategies African American consulting company owners use for longevity beyond 5 years. The participants comprised African American owners of three consulting businesses located in the northeast region of the United States who successfully sustained their business beyond 5 years. Data collection included semi-structured interviews with consulting company owners and reviewing company documents. A key recommendation includes conducting feasibility screening and designing and using a strategy canvas to identify opportunities.
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Charles C III, JOHNSON, e UPADHYAY Aditya. "African American Small Consulting Business Sustaining Strategies". Asian Journal of Basic Science & Research 04, n. 04 (2022): 01–10. http://dx.doi.org/10.38177/ajbsr.2022.4401.
Abstract (sommario):
More than 80% of small consulting businesses fail within the first 5 years of operation. Small consulting company owners are concerned about failing within the first five years because they lack innovative strategies. Grounded in the resource-based view theory, this qualitative multiple case study aimed to explore strategies African American consulting company owners use for longevity beyond 5 years. The participants comprised African American owners of three consulting businesses located in the northeast region of the United States who successfully sustained their business beyond 5 years. Data collection included semistructured interviews with consulting company owners and reviewing company documents. A key recommendation includes conducting feasibility screening and designing and using a strategy canvas to identify opportunities.
9
Hawkes, N. "Private company that took over failing NHS hospital seeks 47.5m to prevent insolvency". BMJ 344, may31 1 (31 maggio 2012): e3862-e3862. http://dx.doi.org/10.1136/bmj.e3862.
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Woodhouse, J. "New Business Selection for a Subcontracting Company—A Case Study". Proceedings of the Institution of Mechanical Engineers, Part B: Management and engineering manufacture 201, n. 4 (novembre 1987): 233–37. http://dx.doi.org/10.1243/pime_proc_1987_201_074_02.
Abstract (sommario):
A case study involving an engineering subcontractor has been used to illustrate a methodical evolutionary approach and an ideas list approach for identifying new business. The subcontractor company was in a state of chaos, rendering it incapable of acting upon new ideas. This may be a common failing of subcontractors. As insufficient data were available to operate the models, synthetic data have been used to provide illustration. A methodical approach is preferred. It involves systematic monitoring of manufacturing, market and technological trends. Such measurements must be a part of the change management process. Evidence suggests that this works in other environments.
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Hundermark, Genevieve. "How does learning keep a small company afloat?" Information Management and Business Review 6, n. 3 (30 giugno 2014): 156–67. http://dx.doi.org/10.22610/imbr.v6i3.1111.
Abstract (sommario):
Small and medium enterprises in South Africa experience one of the highest failure rates in the world with approximately 90% failing in their first ten years, suggesting that few are sustainable entities. In order to be sustainable, organisations should be learning ones. Senge’s (1990) ground-breaking model of a learning organisation, previously researched in large global companies, was used as the basis of researching a small company in South Africa. The study explored whether by being a learning organisation, the company could sustain itself. Senge’s model includes five disciplines, with embedded adult learning theories. An ethnographic case study attempted to identify whether the company drew on these learning theories in its operations, and if this contributed to its development as a learning organisation. The study revealed an interesting blend of a business management concept with adult education principles that gave insight into developing the small company as a learning organisation.
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Bello, John. "The lizard king of sobe beverages". New England Journal of Entrepreneurship 7, n. 1 (1 marzo 2004): 7–10. http://dx.doi.org/10.1108/neje-07-01-2004-b001.
Abstract (sommario):
John Bello, aka the “Lizard King,” has been lionized in the business press as having been the brilliant entrepreneur who started a beverage company from scratch in early 1995 with his partner, Tom Schwalm, and then sold the product line to PepsiCo seven years later for a reported $375 million. What many people do not know is how close Bello came to failing with his SoBe line of innovative drinks.
13
Hoetama, Bobby, Dul Bahadur Bhandari, Christiono Victoria, Ryandhi Kurniawan, Muhammad Rifqi Arviansyah, Vinod A/L Raju e Khadada Sarah A Y Gh. "ENHANCING BUSINESS PERFORMANCE FOR CV. COOL CLEAN". International Journal of Applied Business and International Management 2, n. 1 (16 maggio 2018): 23–35. http://dx.doi.org/10.32535/ijabim.v2i1.2.
Abstract (sommario):
As the globalization era continues to grow, many new businesses are emerging worldwide. Business operations in one country mean failing to capitalize on the added advantage of taking a lot of customers.The following report will interpret the business operations of a clean cv company, a company that produces wet tissue for gallon mineral water and wet tissue to clean hands in restaurants, the company is located in Indonesia. Because this company has been very successful in their home country, and we from the students will make this company more known throughout Indonesia, especially in Sumatra Kalimantan and Sulawesi.To do so, we will create a marketing plan for CV COOL CLEAN, based on an in-depth analysis of the company's background, vision, mission and organizational structure. Also, we will assess the company's readiness to do domestic marketing which I think is lacking for eastern Indonesia. Finally, we will provide suggestions on how to successfully develop and implement international marketing, to enter the market in parts of Indonesia.In general, our report aims to drive cool clean companies to a successful path for further development and we believe that our marketing plan will allow the company to significantly expand their business.
14
O'Dowd, A. "Company providing NHS IT system is set to receive 1bn more despite failing to deliver". BMJ 346, jun13 4 (13 giugno 2013): f3866. http://dx.doi.org/10.1136/bmj.f3866.
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GONÇALVES, Everton Das Neves, e Bruna Pamplona de QUEIROZ. "A APLICAÇÃO DA TEORIA DA FAILING FIRM DEFENSE NO BRASIL". Percurso 2, n. 29 (3 aprile 2019): 1. http://dx.doi.org/10.21902/revpercurso.2316-7521.v2i29.3486.
Abstract (sommario):
RESUMO O presente artigo, por meio de método de abordagem dedutivo e, como auxiliar, o comparativo, bem como procedimento de análise bibliográfica e jurisprudencial, pretende demonstrar que a teoria norte-americana da Failing Firm Defense encontra aplicação no atual cenário de crise brasileira, ao possibilitar a aprovação de certos atos de concentração, normalmente, reprováveis ou sujeitos às restrições, pelo Órgão de proteção à concorrência, em razão da função social da empresa. Para isso, são estabelecidos determinados critérios encontrados nos precedentes e no Horizontal Merger Guidelines dos Estados Unidos que servem de base ao CADE à utilização da teoria em seus julgados, ainda que necessária a adaptação à realidade econômica do País. PALAVRAS-CHAVES: Direito Econômico; Antitruste; Concorrência; Legislação Falimentar; Crise; Failing Firm Defense. ABSTRACTThe present article, through the method of deductive approach and, as auxiliary, comparative, as well as the process of bibliographical and jurisprudential analysis, the proposals that demonstrate the American theory of the Defense of Low Companies, are in Increasing probability of competitions, normally reprehensible or subject to restrictions, by competition law, because of the social function of the company. The horizontal merger guidelines of the United States of America are not based on the United States Horizontal Fusion Guidelines. KEYWORDS: Economic Law; Antitrust; Competition; Bankruptcy Legislation; Crisis; Failing Firm Defense.
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Yang, Tong, Jiangning Wu e Jianjun Wang. "Duopoly Competition Between Chauffeured Car and Taxi: An Analysis of Pricing and Market Segmentation". Journal of Systems Science and Information 5, n. 6 (20 dicembre 2017): 511–23. http://dx.doi.org/10.21078/jssi-2017-511-13.
Abstract (sommario):
AbstractChauffeured car service (CCS) has developed rapidly in recent years. Although CCS brings convenience and effectiveness, it also triggers some new problems like vicious competition. This work studies the duopoly competition between CCS company and taxi company, in terms of different average cost and number of vehicles of two companies. To find the solutions like the pricing scheme to ease the vicious competition, Hotelling model is introduced. The Hotelling-type model is used to present passengers’ preferences to the companies. Besides, failing situation is taken into account in the Hotelling model to describe the situation where passenger’s demand is not satisfied in reality. This work theoretically analyzes the price scheme and equilibrium market segmentation based on the average cost and number of vehicles of each company. Furthermore, companies’ profits, passengers’ utility and social welfare in equilibrium are revealed based on the game theory. The study shows that both of companies can get optimal profits by setting effective price scheme. The company which has higher price, definitely gets less market share. In addition, moderate competition can lead to positive influence on social welfare.
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Qin, Yiwen, e Jia Huang. "Optimizing Corporate Interests: A Comprehensive Study on Tax Planning Strategies for Company a Under the Framework of Enterprise Income Tax Law". Highlights in Business, Economics and Management 25 (20 gennaio 2024): 1–5. http://dx.doi.org/10.54097/r2qaka11.
Abstract (sommario):
In terms of taxation, as one of the main sources, corporate income tax is 20% according to the newest financial reports. Therefore, conducting tax planning and developing a series of corporate income tax planning plans is crucial for maximizing corporate interests. This paper is based on the Enterprise Income Tax Law, with Company A as the research object. In response to the development of the company in the past three years, literature review and case analysis methods are used to plan for enterprise income tax payment of the company, in order to reduce taxes and increase profits. This article introduces the company's overview, financial situation, and existing problems, such as not fully utilizing tax preferential policies Failure to reasonably distinguish or plan expenses, resulting in exceeding tax amounts and failing to recognize revenue methods for various sales, has led to corresponding planning plans to reduce risks while reducing expenses, which not only reduces the taxable amount of corporate income tax but also increases profits.
18
McBurnie, Grant. "The Quiet Crisis: How Higher Education is Failing America20062Peter Smith. The Quiet Crisis: How Higher Education is Failing America. 2004. Anker Publishing Company Bolton, MA, USA". Quality Assurance in Education 14, n. 2 (aprile 2006): 189–91. http://dx.doi.org/10.1108/09684880610662079.
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Saeful Rizal, Yusep, e Agustinus Hariadi DP. "THE IMPROVEMENT OF COMPANY PERFORMANCE THROUGH RISK MANAGEMENT PROCESS, PERSONNEL CAPABILITY AND THE APPLICATION OF TQM (CASE STUDY: LUBRICANT MANUFACTURING COMPANY PT X)". Dinasti International Journal of Education Management And Social Science 3, n. 4 (16 aprile 2022): 577–86. http://dx.doi.org/10.31933/dijemss.v3i4.1182.
Abstract (sommario):
Performance management is one of the process to achieve a company's vision and mission. The good achievement of company performance is an indicator of the achievement of the company's strategic goals. This research was conducted at a lubricant manufacturing company. The issues faced by the company were a declining market share of sales related to the risk of highly competitive market competition, high levels of losses and rework, and failing to achieve production costs target related to process control methods and resource management. This study aims to determine the effect of risk management processes, personnel capabilities and the application of total quality management (TQM) on company performance. The questionnaire data analysis involved 74 respondents. The data then processed through validity, reliability, classical assumption testing, regression analysis and the coefficient of determination using SPSS. The results of the study showed that the risk management process did not significantly affect the company's performance, the influence of personnel capabilities and the implementation of TQM were positive and significant to the company's performance. The risk management process, personnel capability and TQM implementation simultaneously affect the company's performance positively and significantly.
20
Arie, S. "India remains on US trade "priority watch list" for failing to uphold international drug company patents". BMJ 346, may08 1 (8 maggio 2013): f2949. http://dx.doi.org/10.1136/bmj.f2949.
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Hawkes, N. "Two doctors are banned from acting as company directors after failing to pass on pension contributions". BMJ 345, dec11 2 (11 dicembre 2012): e8425-e8425. http://dx.doi.org/10.1136/bmj.e8425.
22
Muna, Arinal, Aoliyah Firasati e Wilda Fuji Lestari. "Selection of inventory accounting methods for industrial and consumer goods sectors: the relationship between inventory variability". Research Trend in Technology and Management 1, n. 22 (26 febbraio 2023): 16–32. http://dx.doi.org/10.56442/rttm.v1i22.11.
Abstract (sommario):
Inventory has a significant impact on the success of a company’s operational procedures. Each company can select a method of distribution that is appropriate for its needs, and in selecting a method of distribution, the company can learn (opportunity) about the method of distribution that will be used in the company. Opportunity measure is an action taken by management in determining the inventory method that maximizes satisfaction and is profitable for the company. As a result, selecting a reliable method of gaining access to information is critical, because failing to do so will have a negative impact on your financial situation. The goal of this research is to eliminate any negative effects on the variability of the business, the size of the company, and the level of risk associated with the selection of a business assurance method. Purposive sampling was used to choose the manufacturing firm that would serve as the sample for this investigation. This company is part of the consumer products industrial sector and is listed on the Indonesia Stock Exchange. There are 40 businesses that meet the criteria, with 36 businesses using the average method and 4 businesses using the FIFO method. Data collection the technique employing second-level data. The data analysis technique used is logistic regression analysis. The results of the hypothesis testing show that the variability of inventory is affected by the choice of a inventory accounting method, but the size of the company and the level of risk are not
23
Gunadi Tanjaya, Erick. "Studi Layanan Bank Mayapada dalam Menangani Kredit Macet Saat Pandemi Covid-19". ETNIK: Jurnal Ekonomi dan Teknik 1, n. 10 (20 settembre 2022): 701–6. http://dx.doi.org/10.54543/etnik.v1i10.118.
Abstract (sommario):
This bad credit or loan is none other than because many companies operating in the real sector closed or went bankrupt during the pandemic, so of course it resulted in arrears or company collateral to banks as monetary companies being disrupted or failing to pay. The bankruptcy of the company that operates in the real sector also has an impact on the loss of job opportunities as employees who work for the company so that it also causes the individual credit of the employee to also fail to pay, causing an increase in the number of bad loans or Non-Performing Loans at the bank. The purpose of this study is to explain how Bank Mayapada Services in Handling Bad Credit During the Covid-19 Pandemic. The research method used by the researcher is qualitative. With a sample of 5 respondents in Surabaya who experienced bad loans, the conclusion is that Bank Mayapada's Services in Handling Bad Loans in Surabaya already have satisfactory results for Bank Mayapada customers
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Yunus Amar, Muhammad. "The influence of product differentiation strategy on operational performance at Small and Medium Enterprises (SMEs) in South Sulawesi, Indonesia". Journal of Economics, Business & Accountancy Ventura 18, n. 3 (30 dicembre 2015): 343. http://dx.doi.org/10.14414/jebav.v18i3.505.
Abstract (sommario):
In the last decade, many researchers have conducted studies on the efforts to improve corporate performance through the stimulation of specific business strategy approach. This study aims to analyze the effect of product differentiation strategy on operating performance of the company. The study was conducted on industrial of SMEs in South Sulawesi, Indonesia using a survey method with the sample of 75 respondents. The data were collected through questionnaires, and processed by the method of path analysis. The results show that the strategy of product differentiation (vertical and horizontal) affects the operational performance of industrial of the SMEs significantly and negatively. It has implications such as in the early stages of the implementation of this strategy; the company can issue additional production costs in the form of material costs, and more failing products without being accompanied by an increase in new customers. This study can be continued to further examine the relationship of differentiation strategy implementation and performance of the company involving a moderator variable lag-time and the role of production technology in the research model.
25
Yin, Jiahui. "Research on Problems and Optimization Strategies in Reebok’s Development Model". Highlights in Business, Economics and Management 4 (12 dicembre 2022): 547–51. http://dx.doi.org/10.54097/hbem.v4i.3562.
Abstract (sommario):
How a company operates in a business organization is very important as this effectively helps to manage and control consumer goods and services. Reebok is a fitness brand from the United States committed to becoming a first-class fitness brand in the mind of fitness enthusiasts. Reebok, the 121-year-old sports brand, started as a fitness brand and developed its Freestyle shoes for women in the 1970s. In order to stand out in the same businesses, based on the example case study on Reebok, problems and optimization strategies in the development model will be outlined, and come up with some solutions. In conclusion, the decline of Reebok and its failure to recapture its former glory was mainly due to the company failing to keep up with changing tastes and missteps by management. Losing its market shares, the company eventually ended up leading to market failure. Therefore, this paper aims to tell how important it is to manage and plan the business well, for example, what market they want to focus on and keep up with meeting the customer demands.
26
Desai, Naman. "Impact of company level information on auditor conservatism". Review of Accounting and Finance 15, n. 4 (14 novembre 2016): 518–32. http://dx.doi.org/10.1108/raf-10-2015-0141.
Abstract (sommario):
Purpose Auditors tend to focus more on income-increasing items compared to income-decreasing items because they are trained to be conservative and also because the risk of litigation is significantly higher for failing to detect material income-increasing items compared to material income-decreasing items. Auditors’ consideration of transaction-level items is also affected by their evaluation of company-level information. Therefore, this study aims to examine how the interaction between company-level information and sign of the material items affects auditors’ evaluation of income-increasing and income-decreasing items. Design/methodology/approach A three-treatment between-subjects experiment was conducted to investigate the research questions. Findings The results indicate that in the absence of company-level information, auditors intuitively associate a higher risk and audit effort to income-increasing items. When the company-level information indicates that management is under pressure to inflate earnings, auditors’ conservatism associated with income-increasing items gets amplified. This leads to an increase in the difference in assessed risk and audit effort between income-increasing and income-decreasing items. However, when the company-level information indicates that management is not under pressure to inflate earnings, there are no significant differences in assessed risk and audit effort between income-increasing and income-decreasing items. These results indicate that auditor conservatism is affected by company-level information. Originality/value The findings indicate how an analysis of company-level information (as prescribed by auditing standards) and inherent auditor conservatism could potentially affect audit procedures and have important implications for the audit profession.
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Nair, Jyoti Jaydeep, e J. K. Sachdeva. "Indicators of financial distress - An empirical study of Indian Textile sector". Journal of Global Economy 12, n. 2 (25 giugno 2016): 101–10. http://dx.doi.org/10.1956/jge.v12i2.418.
Abstract (sommario):
 AbstractBusinesses across the globe faces challenges to ensure stability, growth and sustainability. Companies have to deal with changes in economic, social, cultural, political and technological environment. Companies failing to do may face financial distress causing default in payment of contractual obligations and erosion of shareholders wealth. In a business scenario where the stakeholders are many viz. shareholders, lenders, employees, government and society at large, protection of the interests of the stakeholders assume prime importance. Company’s management are expected to identify signals that indicate distress and take remedial measures. This paper attempts to identify distress signals in textile sector in India. Textile sector is one of the largest sector in India. However one third of companies in this sector have reported losses for the previous year. This study aims to examine the factors that can differentiate a distressed company from a non- distressed company so that the factors signifying distress can be studied. Listed companies in textile sector incurring continuous losses for three years were selected for the study. Financial ratios were used as variables. Logistic regression was applied to identify the most important factors indicating distress. It was observed that ratios measuring profitability and efficiency were significant in predicting distress. Key words:  Financial distress, distress signals, textile sector, continuous losses, financial ratios
28
Shukla, Bharti, e Ashutosh Pandey. "CREDIT RISK MANAGEMENT WITH SPECIAL REFERENCE TO UNION BANK OF INDIA, GORAKHPUR". Sachetas 1, n. 1 (24 febbraio 2022): 10–16. http://dx.doi.org/10.55955/110003.
Abstract (sommario):
“A Credit risk is the risk of default that arise when borrower failing to make required payment.” A credit risk is a result of the business loan from the banks by the people or company. Banks are a kind of enterprise; their ultimate goal is maximized profits. Credit business is the core business of all commercial banks. By the RBI guidelines, the banks have to provide loan to the customers so that increase flow of cash in the market. The purpose of credit risk management is maximizing the returns by maintaining the rules and regulation of the banks and RBI.
29
MacKenzie, Niall G. "Creating Market Failure: Business-Government Relations in the British Paper-Pulp Industry, 1950–1980". Business History Review 92, n. 4 (2018): 719–41. http://dx.doi.org/10.1017/s0007680518001046.
Abstract (sommario):
This article examines the nuances and complexities of business-government relations in the British paper-pulp industry between 1950 and 1980 through the prism of interactions between Wiggins, Teape & Co., a paper company, and various U.K. government departments in the postwar period. It highlights the complexity of business-government and interdepartmental relations and tensions, set against the global and domestic paper industry competition and the United Kingdom's international economic position. Long-standing industry underinvestment and interdepartmental tensions in government are identified as principal contributors to the failing competitiveness of the industry and of British businesses more generally in the twentieth century.
30
Northcott, Deryl, e Janine Smith. "Board diversity and effectiveness: Implications for the role of the chair". Corporate Ownership and Control 12, n. 3 (2015): 261–76. http://dx.doi.org/10.22495/cocv12i3c2p6.
Abstract (sommario):
This paper examines how social (ethnic and gender) diversity influences board effectiveness and impacts the role of the chair. It draws on semi-structured interviews with New Zealand board members from two company types - stated-owned enterprises (SOEs) and public listed companies (PLCs) - where the former has greater social diversity around the board table. Few prior studies of board effectiveness have accessed the views of board members via interviews, or compared directors’ perspectives from companies of similar size but differing board diversity. The findings reveal that members of SOE boards, where there is greater social diversity, saw negative director characteristics (character and attitude) and weak board relationships as strongly negative influences on board effectiveness. This group also identified poor boardroom practice (i.e. failing to achieve a boardroom atmosphere that fosters quality debate and effective decision making) as having a significant, negative impact on board outcomes. While board members in both company types saw the chair as a key influence on both board effectiveness and ineffectiveness, the ways in which the chair was seen to exert that influence differed between the company types, suggesting that diversity impacts the role of the chair as leader of the board
31
Tamara, Dewi, Chevin Gultom, Tumpal L. M. Sianipar e Kastanya A. Kathryn Lee. "THE EMPLOYEE ENGAGEMENT OF MILLENNIAL EMPLOYEES". EPH - International Journal of Business & Management Science 7, n. 1 (27 marzo 2021): 32–43. http://dx.doi.org/10.53555/eijbms.v7i1.114.
Abstract (sommario):
Millennials have an important role in the growth of the company nowadays and in the future where the workforce will be majority by the millennial generation. Employee engagement has become a potential factor for organizational performance. Many leaders or practitioners of human resource management still using the old method and have poorly understanding on how to engage their millennials which lead them to many difficulties in managing millennial which results in organizations failing to keep them working within the desired time period and also failed to engage them for their best contribution to the company. The purpose of this case study is to understand the strategies and methods used by a company located in Jakarta, the largest metropolitan city in Indonesia, in order to engage its millennial employees to get more contribution of organizational productivity. This case study uses triangulation which is a multimethod approach when collecting and analyzing data, to ensure the correctness of data or information obtained from a variety of different perspectives. In this study data was obtained from interviews, online data searches through the internet regarding the company and 2018 quarterly reports from the HR Department. The findings revealed that the HR Department used specific strategies for career growth opportunities, good communication between superiors and subordinates, pleasant work environment, positive image of the company in the community. The results obtained are very beneficial to the organization growth and company’s success.
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Hickman, Eleanore. "The EU Directive on Women on Boards". European Company Law 20, Issue 4 (1 agosto 2023): 84–90. http://dx.doi.org/10.54648/eucl2023013.
Abstract (sommario):
After 10 years of delay, in November 2022 the EU passed the Directive on improving the gender balance among non-executive directors of companies listed on stock exchanges. This Directive imposes a 40% quota in respect of the underrepresented gender for listed company boards in the EU. The aim is to diversify corporate boardrooms and thereby boost economic growth and gender equality (among other objectives). In this paper I look at the mechanisms of the Directive and consider their practical effect and potential impact. I also ask whether the Directive has missed an opportunity to make a more tangible difference to gender equality by failing to effectively consider executive director diversity. I reach the conclusion that the Directive, as drafted, might have been suitable 10 years ago but is not necessarily today. The changes of the last 10 years threaten to mean the Directive becomes obsolete before its pre-destined end date in 2038. boardroom diversity, gender equality, quota, directors, company law, corporate governance, European Union
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Allegra, Mario, Dario La Guardia, Simona Ottaviano, Valentina Dal Grande e Manuel Gentile. "A Serious Game to Promote and Facilitate Entrepreneurship Education for Young Students". International Journal of Energy and Environment 16 (10 marzo 2022): 11–18. http://dx.doi.org/10.46300/91012.2022.16.3.
Abstract (sommario):
The paper describes a serious gamedesigned and implemented within the framework of the European project “Posso … Non Posso … Vado! PNPV Project Rev.2 (I can ... I cannot ... I go!) which aims to introduce and foster an entrepreneurial mindset among young people. The focus of the game is on the management of a touristic company, in a complex market in which players compete with other companies/players. After a brief overview on Entrepreneurship Education, the paper describes the structure of the gamethat allows players to face increasingly complex situations, through learning by doing and learning by failing methodologies. Thenthetools integrated in the game to support teachersin analyzing students’ activities are described.
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Salim, Dwi Fitrizal, Indah Amallia Rizki e Nora Amelda Rizal. "Performance Evaluation of State-Owned Company Stocks in Indonesia". International Journal of Finance & Banking Studies (2147-4486) 12, n. 4 (3 febbraio 2024): 14–26. http://dx.doi.org/10.20525/ijfbs.v12i4.3157.
Abstract (sommario):
This study delves into the performance of Indonesian state-owned enterprises (BUMN) stocks from February 2021 to October 2023, attracting investor attention due to their strategic position in the national economy. However, the stock performance during this period exhibited suboptimal movements, failing to surpass the returns of the Indonesia Stock Exchange Composite Index (IHSG). To address this, a prudent investment strategy is essential, encompassing portfolio construction and management. In portfolio construction, the study employs proven smart beta strategies, known for delivering superior returns compared to traditional portfolios. Portfolio management involves testing two strategies: a passive approach utilizing the buy-and-hold technique and an active approach employing portfolio recomposition. This quantitative descriptive study utilizes historical closing price data, forming portfolios based on selected beta groups. Weighting is adjusted, with higher beta stocks receiving a larger allocation in the portfolio. The research compares two beta groups (high and low) and two investment strategies (active and passive) using the Sharpe, Treynor, and Jensen indices. The results indicate that the high-beta group and active strategy outperform, aligning with the investment adage "high risk, high return." The high-beta group yields higher returns due to its increased risk profile, consistent with the notion of high-risk, high-reward investments. The active strategy provides opportunities to discard underperforming stocks and enhance the weighting of well-performing ones during recomposition. These findings are valuable for investors seeking to capitalize on BUMN stocks at lower prices. The study aids in minimizing negative returns (losses) by identifying the most suitable strategy for BUMN portfolios. Investors can leverage this research to make informed decisions and navigate the challenges associated with investing in state-owned enterprises.
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Sojanah, Janah. "HUMAN RESOURCE STRATEGY IN FACING FREE TRADE ERA". Jurnal MANAJERIAL 9, n. 1 (2 gennaio 2010): 10–15. http://dx.doi.org/10.17509/manajerial.v9i1.1196.
Abstract (sommario):
Free Trade ASEAN-CINA which1 January 2010 will make many national industries closed down because failing to competes. As a result, unemployment number is estimated to leaps. Company also tends to economized production cost through usage thrift of permanent labour, so that job security labour becomes fragile and unemployment number is estimated to increases. To answer the challenge, hence needing existence of strategy which must be applied especially relates to human resource. This article tries to analyze about idea related to preparation strategy of human resource in facing free trade era. To reach that thing will be studied about how free trade era evaluated from hope and reality, and how Indonesia human resource strategy in global emulation?
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Sjögren, Hans, Thomas Taro Lennerfors e René Taudal Poulsen. "The Transformation of Swedish Shipping, 1970–2010". Business History Review 86, n. 3 (2012): 417–45. http://dx.doi.org/10.1017/s0007680512000761.
Abstract (sommario):
Since the early 1970s, as shipping has undergone a period of structural change, Swedish shipping has rapidly declined from a position of global importance. The Swedish-controlled fleet has dwindled, and the structure of the industry itself has changed. This article explores the influence of shipping markets, shipping regulations, company strategies, maritime know-how, and financial resources on the development of Swedish shipping from 1970 to 2010. A comparison is made between, on the one hand, the direction taken by two failing companies and, on the other, the courses followed by two companies that managed to grow despite difficult conditions. On a broader level, the article traces the development of expertise in a declining industry.
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Homsy, Christian. "Breakthrough Regenerative Cardiopoietic Stem Cells and Related Technologies in the Field of Cardiovascular Medicine – From Bench to Bedside". Interventional Cardiology Review 7, n. 1 (2012): 14. http://dx.doi.org/10.15420/icr.2012.7.1.14.
Abstract (sommario):
The scale of cardiac diseases, and in particular heart failure and acute myocardial infarction, emphasises the need for radically new approaches, such as cell therapy, to address the underlying cause of the disease, the loss of functional myocardium. Stem cell-based therapies, whether through transplanted cells or directing innate repair, may provide regenerative approaches to cardiac diseases by halting, or even reversing, the events responsible for progression of organ failure. Cardio3 BioSciences, a leading Belgian biotechnology company focused on the discovery and development of regenerative and protective therapies for the treatment of cardiac disease, was founded in this context in 2004. The company is developing a highly innovative cell therapy approach based on a platform designed to reprogramme the patient’s own stem cells into cardiac progenitor cells. The underlying rationale behind this approach is that, in order to reconstruct cardiac tissue, stem cells need to be specific to cardiac tissue. The key is therefore to provide cardiac-specific progenitor cells to the failing heart to induce cardiac repair.
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Hughes, Gareth, e James Comber. "SFC reminding sponsors of the need to adopt an attitude of “professional scepticism”". Journal of Investment Compliance 18, n. 3 (4 settembre 2017): 82–84. http://dx.doi.org/10.1108/joic-06-2017-0040.
Abstract (sommario):
Purpose To remind sponsors to adopt an attitude of “professional skepticism” in Hong Kong IPOs. Design/methodology/approach Explains the Securities and Futures Commission (“SFC”)'s sanction on BOCOM International (Asia) Limited (“BIAL”) as a sign of determination to hold sponsors to account as gatekeepers to the Hong Kong capital markets. Findings The SFC has reprimanded and fined BIAL HK$15 million for failing to discharge its duties as a sole sponsor in a listing application for China Huinong Capital Group Company Limited (“China Huinong”), a company established in the PRC. This substantial fine reinforces the need for sponsors to ensure that they fully and properly discharge all of their duties, and that they will be held responsible for any failure to do so, even if the listing is not ultimately approved. Practical implications If sponsors fail to fulfil the requirements required under the sponsors’ regulatory regime, the SFC will be proactive and impose tough sanctions, even if the listing application is eventually withdrawn or returned by the SEHK. Originality/value Practical guidance from experienced regulatory, financial and commercial dispute resolution lawyers.
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Masár, Matej, e Mária Hudáková. "PROJECT RISK IDENTIFICATION OF A NEW PRODUCT IN ENTERPRISE IN SLOVAKIA". CBU International Conference Proceedings 6 (25 settembre 2018): 343–49. http://dx.doi.org/10.12955/cbup.v6.1180.
Abstract (sommario):
Enterprises want to focus on successfully managed projects. Projects must be focused on fulfilling project expectations and setting project objectives. It is necessary to ensure the early identification of project risks. If managers understand and know project risks, they can mitigate them. They can use mitigation to prevent projects from failing, or financial loses in the company. The main aim of this paper is the identification of project risks of a new product in a particular company in the Slovak Republic using the method of brainstorming. Risks can positively but mainly negatively affect the implementation of the proposed project. The proposed project was created based on the methods of analysis, forecasting, comparison, synthesis and provided information from a specific enterprise. The identified risks are grouped into the specified project implementation categories, in order to better identify the identified risks as well as to implement other project risk management steps. The results of the study show that early identification of project risks should be a responsibility for project team members, for top managers and the corporate culture of each enterprise.
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Gibbs-Kneller, David. "Corporate strategy on climate risk in the courtroom: Not worth powder in shot". Environmental Law Review 25, n. 4 (dicembre 2023): 326–35. http://dx.doi.org/10.1177/14614529231214014.
Abstract (sommario):
In ClientEarth v Shell Plc, ClientEarth brought ‘ground-breaking’ derivative litigation against the board of directors of Royal Dutch Shell Plc by alleging their corporate strategy on climate risk was determined in breaches of duties under the Companies Act 2006, ss. 172 and 174. This analysis of ClientEarth demonstrates the importance of the decision for climate litigation. First, it confirms that corporate strategy on climate risk is a matter for the directors and is not actionable because there is no accepted methodology on managing climate risk that can evidence the strategy is unreasonable. Second, it confirms that even if corporate strategy on climate risk is determined in breach of duty, it is still not worth powder in shot to pursue derivatively. The decision means climate risk is left to the private ordering of the company. That should send a message to Parliament because the directors’ determination of what is best for the company is not frictionless with environmental law goals. Without effective public ordering, the friction risks the UK failing to meet its international climate obligations.
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Reese, Simon. "Inter-company interaction framework: understanding the 4 Cs framework to promote learning". Industrial and Commercial Training 47, n. 2 (2 marzo 2015): 67–72. http://dx.doi.org/10.1108/ict-10-2014-0066.
Abstract (sommario):
Purpose – The purpose of this paper is to introduce a conceptual framework to assist members of an inter-company structure in understanding the partner company's interest in interacting and advancing toward a learning organization. Design/methodology/approach – The paper provides a framework outlining the differing patterns of interaction between the two separate organizations and describes how each of the differing interactions should be used to align the learning system. Without understanding the 4 Cs from the side of both companies, the interaction may misalign, and the shared vision of learning may fail. Findings – In order to best ensure consistency in knowledge sharing across the organizations, the L&D practitioner in conjunction with the sales and marketing arm of the organization should examine the interactions and identify the patterns of interaction before developing a learning system engaging the partner organization. Practical implications – Managing the patterns of interaction through an understanding of the 4 Cs allows the organizations to quickly understand why learning systems are failing and where conflicts may arise. Originality/value – The paper offers a conceptual framework for senior managers to consider when they enter into an inter-company interaction. The example is set in a wholesale distributor model; however, the framework can provide the L&D professionals areas into which they can expand traditional learning environments when working across company boundaries.
42
Maksoud, Ahmed Abdel, e Walid Cheffi. "Cost analysis of a manufacturing company encountering a failing financial situation: a pedagogical teaching case using learning activities model". International Journal of Teaching and Case Studies 8, n. 4 (2017): 241. http://dx.doi.org/10.1504/ijtcs.2017.088915.
43
Cheffi, Walid, e Ahmed Abdel Maksoud. "Cost analysis of a manufacturing company encountering a failing financial situation: a pedagogical teaching case using learning activities model". International Journal of Teaching and Case Studies 8, n. 4 (2017): 241. http://dx.doi.org/10.1504/ijtcs.2017.10009863.
44
Mynhardt, Ronald H. "Universal corporate governance standards: recommendations for the composition of a board of directors". Corporate Ownership and Control 12, n. 1 (2014): 243–50. http://dx.doi.org/10.22495/cocv12i1c2p2.
Abstract (sommario):
In the study reported here, suggestions that the global financial crisis revealed shortcomings in current board of director structures were researched. It was found that the current boards of directors do not have much of a chance of playing a constructive role in the success of any company, giving in to pressure from shareholders to exceed prior results, and failing to monitor the business and to assess its risk profile. In order to enhance board of director efficiency in companies around the world, a new board of director structure called the “management council” is proposed. The structure was discussed with industry experts who agreed that the implementation of the council structure could solve the problems experienced with current board of director structures
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Poston, Kay M., Ken Harmon e Jeffrey D. Gramlich. "A Test Of Financial Ratios As Predictors Of Turnaround Versus Failure Among Financially Distressed Firms". Journal of Applied Business Research (JABR) 10, n. 1 (27 settembre 2011): 41. http://dx.doi.org/10.19030/jabr.v10i1.5962.
Abstract (sommario):
<span>The objective of this study was to evaluate the usefulness of financial ratios to discriminate among financially distressed firms. The sample consisted of firms identified as distressed during the period 1970 to 1976. Each company was evaluated eight years subsequent to the year of sample entry and assigned to one of three groups according to its financial condition at that point in time. All models tested were biased in their misclassifications of the sample firms. While financial ratios have proved to be meaningful discriminators in prior studies utilizing choice-based sampling designs, these results suggest that they are not so useful in efforts to distinguish between failing firms that effect a turnaround and those that are unsuccessful in their remedial efforts.</span>
46
TSIUPRYK, Volodymyr. "The right to exclude an dishonest participant from the limited liability company: the expedience of its inclusion in the Law of Ukraine "On limited and additional liability companies"". Economics. Finances. Law 11/1, n. - (18 novembre 2022): 37–40. http://dx.doi.org/10.37634/efp.2022.11(1).8.
Abstract (sommario):
Introduction. Previously, the Law of Ukraine "On Business companies" established the right of members of a limited liability company by decision of the general meeting to exclude a member of the company whose actions harm the interests of the company. Due to numerous abuses of this right, the Law of Ukraine "On Limited and Additional Liability Companies" does not establish such a right for company participants. However, the question remains open whether this approach is correct and whether it did not lead to more negative consequences than positive ones. Therefore, it is necessary to investigate this issue and find out the most appropriate way to solve it. The purpose of the paper is to determine whether it is expedient in the Law of Ukraine "On Limited and Additional Liability Companies" to establish the right of company members to exclude an unscrupulous member from the company, as well as to determine the most effective way of legal regulation of this right in case it is established in law. Results. The absence of such a right provided by law for members of an LLC makes it impossible for the company to operate in the event that one of its members is unscrupulous and hinders its activity, because the members do not have a legal mechanism that would protect them in such a situation. As a result, in practice the only way in this the situation is the liquidation of the company, which has negative consequences for the economy of Ukraine. On the other hand, during the period of validity of such a provision, which gave the right to society members to exclude an unscrupulous member until 2018, there were many abuses of this right, which overloaded the court system with such cases. Conclusion. The paper suggests amending the law to allow for the possibility of specifying the reasons for a participant's exclusion from an LLC by the statute while also making it clear that the court has the authority to consider the issue of excluding a participant from the LLC for failing to perform his duties if the statute does not provide for another method of excluding an unscrupulous participant.
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Kristia, Kristia. "Perceived Greenwash and Green Trust of Danone-Aqua as B Corporation Certified Company in Indonesia". Jurnal Manajemen Universitas Bung Hatta 18, n. 1 (17 gennaio 2023): 65–75. http://dx.doi.org/10.37301/jmubh.v18i1.22070.
Abstract (sommario):
Amidst customers' growing awareness regarding their consumption's influence on environmental sustainability in consumption processes, many businesses must take necessary actions to maintain consumer trust that they embrace the same environmentally responsible values as customers. Greenwashing, which involves making misleading statements about a company's pro-environmental stance or failing to meet a commitment to lessen negative environmental impacts, has significantly eroded consumer trust. This study investigated the influence of perceived greenwashing on environmental trust and the mediating effect of perceived green risk and perceived green value. This study's sample consisted of 200 respondents selected using a method of purposive sampling based on the criterion of Generation Z members with knowledge of greenwashing methods and the B Corporation accreditation awarded to Danone-Aqua Indonesia. The data processing approach employs the SEM-PLS technique with the SmartPLS 3.0 application. The study results indicate that perceived greenwash has no significant effect on green trust, but the effect becomes significant when perceived green risk and value are present as mediating variables. Therefore, in order to maintain consumer trust in the company's performance in preserving the environment, Danone-AQUA is encouraged to make continuous efforts to increase customer perceived value and minimize the perceived risks that consumers experienced, including maintaining the B Corporation Accredition value excellent, amidst circulating greenwashing concerns.
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Teliceanu, Viorel-Gabriel. "Criminal liability of the Director in case of tax evasion offences". Eximia 12 (17 settembre 2023): 124–32. http://dx.doi.org/10.47577/eximia.v12i1.346.
Abstract (sommario):
Tax evasion, which is included in the category of economic and financial offences, essentially consists of all unlawful procedures by means of which natural or legal persons evade taxable income by failing to fulfil their fiscal obligations.Tax evasion offences are mainly based on economic activities carried out by companies, which raises the question of the criminal liability of the statutory Director, de facto Director or the Company. The criminal liability of the natural person does not remove the criminal liability of the legal person, although in the judicial practice, there is a temptation to use the criminal liability of the legal person as a form of strict liability for the act of another. The criminal liability of the legal person includes the actual analysis of the elements of guilt of the legal person.
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Anggriheny, Berliane Rezty, e Regina Yusticia Nababan. "Due to the Legal Failure to Pay by the Insurance of the Insurance Policy of the Insured". Lambung Mangkurat Law Journal 7, n. 1 (14 marzo 2022): 29–44. http://dx.doi.org/10.32801/lamlaj.v7i1.288.
Abstract (sommario):
This Paper Discusses Due To The Legal Failure To Pay By The Insurance On The Insurance Policy Of The Insured. The agreement between the two parties insured (insurance company) and the insured (policy holder) at the time of making an insurance policy is important, because insurance or coverage is a form of agreement. In recent years, Indonesia has been shocked by the number of insurance cases, which has made policyholders from any insurance company to be wary or worried about their money that has entered the insurance company. These policy holders (insured) seek justice and legal certainty by taking various legal methods. This normative research uses the method of legislation and a conceptual approach. This paper aims to analyze the legal consequences of the insurer failing to pay on the rights of the insured and the legal protection for the insured affected by the default. The results of this study indicate that legal remedies that can be taken by the Insured to minimize losses are one of them by paying attention to the time limit for granting claims and benefits that have been agreed in the Insurance Policy which is generally 30 (thirty) days after the agreement. The Financial Services Authority has the authority to ask the Insurer to stop activities if it has the potential to harm the community. It is also authorized to facilitate the settlement of consumer complaints that have been harmed by actors in financial service institutions (Insurers).
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Berliane Rezty Anggriheny e Regina Yusticia Nababan. "Due to the Legal Failure to Pay by the Insurance of the Insurance Policy of the Insured". Lambung Mangkurat Law Journal 7, n. 1 (14 marzo 2022): 29–44. http://dx.doi.org/10.32801/abc.v7i1.132.
Abstract (sommario):
This Paper Discusses Due To The Legal Failure To Pay By The Insurance On The Insurance Policy Of The Insured. The agreement between the two parties insured (insurance company) and the insured (policy holder) at the time of making an insurance policy is important, because insurance or coverage is a form of agreement. In recent years, Indonesia has been shocked by the number of insurance cases, which has made policyholders from any insurance company to be wary or worried about their money that has entered the insurance company. These policy holders (insured) seek justice and legal certainty by taking various legal methods. This normative research uses the method of legislation and a conceptual approach. This paper aims to analyze the legal consequences of the insurer failing to pay on the rights of the insured and the legal protection for the insured affected by the default. The results of this study indicate that legal remedies that can be taken by the Insured to minimize losses are one of them by paying attention to the time limit for granting claims and benefits that have been agreed in the Insurance Policy which is generally 30 (thirty) days after the agreement. The Financial Services Authority has the authority to ask the Insurer to stop activities if it has the potential to harm the community. It is also authorized to facilitate the settlement of consumer complaints that have been harmed by actors in financial service institutions (Insurers).