DYNAMIC BEHAVIOUR MODEL: A SUSTAINABLE SMEs DEVELOPMENT

Aspiranti, Tasya; Amaliah, Ima; Mafruhat, Ade Yunita; Kasim, Raja Suzana Raja

doi:10.17512/pjms.2020.22.1.04

Cited by 5 publications

(4 citation statements)

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“…Which confirms the statement that the pandemic under certain conditions accelerated the development of companies in the field of implementing IT innovations (Baryshnikova et al, 2021). Additionally, it can be suggested that companies providing financial services are preparing for much larger changes that are coming with the new principles of sustainability management, Industry 4.0 or Industry 5.0 (Aspiranti et al, 2020;Iden et al, 2020;Ingaldi and Ulewicz, 2020;Lazar et al, 2021;Pietraszek et al, 2020;Urban et al, 2020).…”

supporting

confidence: 67%

“…First of all, difficulties in management result from relations between employees, awareness of responsibility and positioning the organization structure based on employee competences. Typically, SMEs are also identified with enterprises with smaller financial capital and a poorly developed technological portfolio (Aspiranti et al, 2020;Ciekanowski and Wyrębek, 2020;Ulewicz and Mazur, 2019). Thus, in principle, organizational innovations may be the easiest to imple-ment for SMEs.…”

Section: Barriers In Innovation Implementationmentioning

confidence: 99%

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Barriers to the implementation of innovations in information systems in SMEs

Kapler

2021

Production Engineering Archives

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Information management and information flow is an important element in the strategy of developing and running a company. The need to supervise information makes it necessary to implement numerous innovations that improve the method of information management correlated with the proper reception, selection and analysis - in both external and internal information flow. This paper presents the results of research that allowed for the assessment of barriers that arise during the implementation of innovative solutions in small and medium-sized enterprises (service MSEs). On the basis of the conducted research, it was found that the mental barrier is not always crucial from the point of view of modern technologies implementation. And the determination to implement information management innovations may be forced by the necessity of the document exchange acceleration. The success of innovative solutions e.g. in the financial services industry (in SMEs) is closely related to the technological capabilities of the enterprise - the technological barrier is crucial in this type of enterprises. Especially, taking into account the assumption that employees are highly motivated to implement new products.

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supporting

confidence: 67%

Section: Barriers In Innovation Implementationmentioning

confidence: 99%

Barriers to the implementation of innovations in information systems in SMEs

Kapler

2021

Production Engineering Archives

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“…Tax law in all European countries is characterised by excessive casuistry and vagueness. Tax changes are introduced quickly, often without proper consultation, which reduces the time needed to prepare for them, whereas the implementation of new regulations often requires the application of advanced technical or IT solutions (Aspiranti et al, 2020;Chajduga et al, 2021;Hartmann and Metternich, 2020;Kapler, 2021;Peltier et al, 2020;Urban and Łukaszewicz, 2021).…”

Section: Introductionmentioning

confidence: 99%

Improvement and evaluation of the financial (accounting) services quality in the era of SARS-COV-2

Bagińska

2022

Production Engineering Archives

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The changes brought about by the spread of COVID-19 require from entrepreneurs a new approach to the way they manage their businesses. Accounting offices are also facing a major challenge these days. In addition to the constant changes in tax regulations and the implementation of many new provisions concerning anti-crisis shields, the way of customer service in accounting offices has also changed as they had to adapt to the new reality. The aim of this article is to present the importance of improving the quality of accounting services in the pandemic era. The first part of the paper includes the scope of services and theoretical aspects of customer service in accounting offices in the era of SARS-CoV-2 as well as the characteristics of the concept of quality. Subsequently, the results of an anonymous survey conducted among entrepreneurs who are clients of accounting offices are presented, which contributed to the formulation of conclusions on the significance of customer service quality in accounting offices. The article highlights the significant changes in the way tasks are performed in accounting firms and financial departments. Among the modern methods of providing accounting services, two have been selected which (according to the respondents) will significantly effect on the service providing quality (in particular by limiting personal contact of contractors).

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“…The issue of multinational groups of companies is already known today, but there are not only opponents of this element, but lots of experts also support these groups mainly due to the transfer of advanced technologies to developing countries, when, according to Aspiranti et al (2020) help microfinance institutions to address the financing of small and mediumsized enterprises. Also, thanks to multinational groups of companies, low-cost products can reach more economically efficient countries around the world, where companies strive to advance in innovation and innovative technologies with high competition (Sujianto, 2020).…”

Section: Introductionmentioning

confidence: 99%

Transfer pricing in the conditions of the Slovak Republic

Kubjatkova

Křižanová

2021

SHS Web Conf.

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Research background: All of the world’s economic relations in today’s world are subject to the process of globalization. Increasingly, the economic activity of many entrepreneurs transcends national borders, often operating in the form of multinational companies. Through the Transfer Pricing Institute, multinational companies can transfer their pre-tax profits from one country to another, and this phenomenon often harms the affected countries, which can result in lower tax revenues and a deterioration in the balance of payments. Transfer pricing generally seeks to prevent similar shifting of profits and thus prevent possible tax evasion. Purpose of the article: The aim of this article is primarily to summarize the knowledge and procedures of transfer pricing and its importance in the conditions of the Slovak Republic. The article also aims to explain to the general public why transfer pricing is important and necessary for a healthy economy. Methods: In this work, the methods of induction, deduction, and comparison were used to obtain a true picture of the issue of transfer pricing. Methods of synthesis and analysis of the researched issues were also used. Findings & Value added: In addition to a general overview of this issue, we consider the result of this work to summarize the legislative framework of transfer pricing and also provide a brief and clear example of the transfer of profits in transfer pricing between two and within one country and their impact on the country’s economy.

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DYNAMIC BEHAVIOUR MODEL: A SUSTAINABLE SMEs DEVELOPMENT

Cited by 5 publications

References 0 publications

Barriers to the implementation of innovations in information systems in SMEs

Barriers to the implementation of innovations in information systems in SMEs

Improvement and evaluation of the financial (accounting) services quality in the era of SARS-COV-2

Transfer pricing in the conditions of the Slovak Republic

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