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1. VIII,650 S.,Abb.,Diagr.; 2. Add.Appendixes-1977. XVII,S.651-2204,Tab.,Diagr.Abb.,Sk

"In der Industrieökonomik hat das Phänomen von Fusionen inländischer
Fluggesellschaften in den späten 1980er und frühen 1990er Jahren viel
wissenschaftliche Literatur angeregt. Die einschlägigen Forschungsarbeiten
behandeln jedoch ausschließlich inländische Fusionen in den U.S.A. und lassen
damit den Aspekt des internationalen Wettbewerbs außer Acht. In dieser
Untersuchung, die die industrieökonomische Analyse um die Perspektive der
internationalen Betriebswirtschaft ergänzt, wird gezeigt, dass die Anreize des
internationalen Wettbewerb in das Erklärungsmodell für nationale Fusionen von
Fluglinien integriert werden können. Anhand eines Cournot-Modells des
Wettbewerbs zwischen Fluggesellschaften kann dargelegt werden, wie
Fusionen zu einem erweiterten inländischen Netz an Flugverbindungen und
verminderten Konkurrenzdruck im Inland führen und so die Position der
fusionierten Fluglinie im internationalen Wettbewerb stärken. Dieses Ergebnis
wird von empirischen Tests, die eine Struckturvergleichsmethode für
Paneldaten über einen internationalen Städtevergleich der Marktsegmente
verwenden, gestützt." (Autorenreferat)

The research findings are based on a national survey of 350 African American business owners whose companies had ten to one hundred employees. Each quarter of 2002 & 2003, owners were randomly selected & interviewed. Companies were classified into three groups according to their annual employment growth over five years: gazelles (20 percent or greater rate of growth), growth-oriented firms (1 to 19 percent), & no-growth firms (less than 1 percent or negative). In comparison to no-growth firms, gazelles were more likely to market to the government sector, less likely to compete on the basis of price, more likely to serve regional & national markets, & more likely to have fewer African Americans workers. CEOs of no-growth companies were more likely to have entered business because they lost a previous job. Surprisingly, no statistically significant differences appeared in thirty-nine other variables that (defined owner attributes, firm characteristics, & business strategies of gazelles & no-growth firms. Tables, Figures, References. [Reprinted by permission of Sage Publications Inc., copyright 2007 The American Academy of Political and Social Science.]

With the rise of emerging economy (EEs) as main engine of global growth, the intensified competition in the wind energy industry and internationalization to EEs, enterprises need to rethink and innovate their business models in order to succeed. The overall purpose of this article is to explore the drivers of business model innovation (BMI) in emerging-country multinational enterprises (EMNEs) in the context of an EE market, particularly in the wind energy industry and with special focus on inclusive business activities. For this purpose a single case study of Goldwind (China), one of the most important actors in the wind power industry, was applied. The results of this research show that to gain a competitive advantage in EEs requires capabilities to deal with the specific EEs related drivers of change: 1) fast growth and high demand combined with high uncertainty; 2) lower level of market-oriented socioeconomic development; 3) stronger governmental influence on the market; and 4) the need for simple, cheap and easy to maintain technologies. Therefore, it is important that managers position their enterprises in the EEs first as local players and only then as multinationals. Our study indicates that future research should focus on the main elements and the drivers of change that would shape BMI by adding new variables, specifically related to EE.

The proper tax system secures the implementation of main functions in each country. Each State has a macroeconomic task to create such a system that would satisfy the payers and users of State's budget. Different scientists, economists, political parties and political ideologies see different advantages and disadvantages of certain taxes. Thus it is a difficult task to create the right tax system in the State, and it is being constantly solved in many world countries. The main purpose of this work is to analyze the influence of Lithuanian tax basis on business. The work discusses the concept of tax system, analyzes main tax theories, functions and elements of taxes. The researches that have been doe in the world and in Lithuania in the area of taxes are being analyzed. The Lithuanian tax system, the tax reform implanted in the beginning of the year 2009 and its influence on the possibilities of development of Lithuanian business are analyzed. Besides, the connection between the Lithuanian GDP and budgetary tax returns and their interdependency are analyzed. After the research on the influence of taxes on the business development have been done, the conclusions are made that the Lithuanian tax system does not create proper conditions for the possibilities of business development and that the tax reform implanted in the beginning of the year 2009 has negative impact on the Lithuanian business and entire national economics. According to the done researches, the business representatives are not the only ones to have negative opinion about the tax reform. The negative indexes of national economics also show the worsening condition of domestic business and aggravating possibilities or business development. The work has 20 pictures and 9 tables. The total amount of the work is 60 pages. 60 bibliographical sources were used to write the work.

The proper tax system secures the implementation of main functions in each country. Each State has a macroeconomic task to create such a system that would satisfy the payers and users of State's budget. Different scientists, economists, political parties and political ideologies see different advantages and disadvantages of certain taxes. Thus it is a difficult task to create the right tax system in the State, and it is being constantly solved in many world countries. The main purpose of this work is to analyze the influence of Lithuanian tax basis on business. The work discusses the concept of tax system, analyzes main tax theories, functions and elements of taxes. The researches that have been doe in the world and in Lithuania in the area of taxes are being analyzed. The Lithuanian tax system, the tax reform implanted in the beginning of the year 2009 and its influence on the possibilities of development of Lithuanian business are analyzed. Besides, the connection between the Lithuanian GDP and budgetary tax returns and their interdependency are analyzed. After the research on the influence of taxes on the business development have been done, the conclusions are made that the Lithuanian tax system does not create proper conditions for the possibilities of business development and that the tax reform implanted in the beginning of the year 2009 has negative impact on the Lithuanian business and entire national economics. According to the done researches, the business representatives are not the only ones to have negative opinion about the tax reform. The negative indexes of national economics also show the worsening condition of domestic business and aggravating possibilities or business development. The work has 20 pictures and 9 tables. The total amount of the work is 60 pages. 60 bibliographical sources were used to write the work.

PurposeThis paper aims to examine the impact of e-commerce on business strategy, especially on small and medium enterprises (SMEs) in Saudi Arabia. It also investigates the relationship between e-commerce and business strategy and how the e-commerce niche changes SMEs' strategic management approach. Additionally, this paper identifies the factors that moderate this relationship.Design/methodology/approachTo evaluate and examines the impact of e-commerce on business strategy, the study used a quantitative method by conducting a questionnaire survey in Saudi Arabian SMEs.FindingsThe analysis of collected data confirms that e-commerce adoption has an impact on SMEs strategies. Many participants asserted that the introduction of e-commerce in Saudi market has changed their businesses' plans and strategies. The findings identify the major factors that moderate and predict the relationship between e-commerce and business strategy.Originality/valueThis study contributes to the literature by discussing and examining the impact of e-commerce adoption on SMEs strategies in the context of Saudi Arabian SMEs. It provides a comprehensive understanding of the relationship between e-commerce and business strategies. The findings of this study can benefit SMEs' owners, managers and employees to understand and acknowledge the impact of e-commerce on their plans and strategies. It also can assist policymakers and governments to develop suitable policies and initiatives.

Blockchain technology, which became known for the cryptocurrency Bitcoin, enables the digital representation of ownership without trusted parties and sets the foundation for new kinds of collaboration in business networks. Current research still focuses primarily on the technical aspects of blockchain technology but does not derive its business implications in a structured and academic manner. In the meantime, new technologies that are similar but not identical to blockchain are appearing that satisfy a variety of business needs. In business and academia, ways to classify these various technologies, all of which can be subsumed under the term distributed ledger technology (DLT), are missing. Therefore, this dissertation structures DLT and DLT-like technologies and analyzes their business impact. First, using an extensive literature research and taxonomy development-methods, the author derives a taxonomy that classifies the various types of DLTs that follow various business purposes. Second, using capability theory, the author derives new value propositions that emerge through the technology. Third, using transaction cost theory, the author identifies which processes can be optimized and consolidated using DLT. Finally, the author derives propositions that can help organizations to reduce costs in DLT implementations. The author applies and evaluates the research outputs with case studies and focus groups to ensure the practical applicability of the academically derived insights.

Emerging markets have been an important area of research in the international business discipline, largely due to both the opportunities available in these markets, and the challenges faced in entering these markets (Tracey & Phillips, 2011). As a large emerging market, India has been of particular interest. Entrepreneurship has been previously researched in these markets and is largely found in both the formal and the informal economy (Luo, 2003). Moreover, Entrepreneurship has been found to be an important driver, and marker, of development in emerging markets (Wyrwich, Stuetzer & Sternberg, 2016). Entrepreneurship in the past has been defined by its characteristics and individuals became entrepreneurs in these markets out of necessity, in order to provide basic necessities for their families in the newly industrialised conditions. However, as countries move to emerging status, entrepreneurship also changes as entrepreneurship is then driven by choice and entrepreneurial capabilities (Zahra, Sapienza & Davidsson, 2006). This change in the outlook of entrepreneurship has been attributed to developments in the institutional environment in these emerging markets (Ngo, Janssen, & Falize, 2016). The World Bank's Ease of Doing Business Index is seen as an indicative measure of institutional development. In 2017, India entered the top 100 of the World Bank's Ease of Doing Business Ranking (The World Bank, 2017d), indicating substantial institutional development. However, the impact of this development on entrepreneurship is not well understood. Hence this study aims at determining how developments in emerging market institutions impact entrepreneurship, by examining the impact of institutional development on entrepreneurship in India between 2014-2017 under the Modi government. This study has used a qualitative descriptive methodology with a post-positivist paradigm to conduct this research. Secondary data collection has been used to gather the data. Thematic analysis was used for the data analysis, coding themes that emerged, which was both an inductive and a deductive process. A case study approach was used in order to prove how developments of institutions impact entrepreneurship in emerging markets. In order to choose a suitable case, this research underwent a case selection, which determined why India would be a suitable case for this research. In order to answer the research question, India has been used to demonstrate how developments in the institutional environments impact entrepreneurship in India within a specific time frame of 2014-2017. The findings illustrate that institutions have a major impact on entrepreneurship in India. As institutions in India develop, they improved business reforms by making setting up of and conducting business cheaper and faster, while also promoting and supporting entrepreneurship through initiatives such as Startup India, Make in India, and Digital India and campaigns such as Skill India. The findings of this research have identified that although financial aid is important to entrepreneurship in emerging markets, the 'awareness' of financial resources that are available to entrepreneurs in India remains a barrier, as entrepreneurs are unaware of the resources available to them. Also, the developments in institutions and the enhancement of entrepreneurship have changed the way in which many cultures in India view entrepreneurship. In the past, entrepreneurship was considered a risky career choice and individuals would only become entrepreneurs out of necessity (push factors), however, many cultures are now viewing entrepreneurship as an advantageous career option and individuals are now becoming entrepreneurs out of choice (pull factors).

The relevance of this article is dictated by the increased interest in regional history and the role of bureaucracy in the process of integration of national suburbs into the general imperial space. The aim of the study is the issue of printing business formation in the Kalmyk steppe of the early XX century in the context of the activities of the head of the Kalmyk people S. A. Kozin. By using the historical and genetic method, as well as using the experience of previous researchers based on the study of the records of the Administration of the Kalmyk people, it was possible to trace the process of formation of the printing business in the government system, initiated by the imperial official. Biographical method, based on the analysis of the record of service and the certificate of service of S. A. Kozin allowed us to study the personality of the person who contributed to the development of the Kalmyk steppe. Special attention is paid to the printed edition of the Administration of the Kalmyk People. In conclusion, the author draws the inference that the fact of opening the printing house indicates not only the technological backwardness of the region, but at the same time the increased needs of both the governing bodies of the Kalmyk steppe, and the autochthonous population directly involved in the general imperial space.

In this article, the process leading to decriminalization of pornography in Sweden in 1971 is analyzed. The interplay between the structural institutional level and company behavior is stressed, with an emphasis on business strategies. The article shows that the division between hard-core and soft-core pornographic magazines in Sweden was quite different than the development in the United Kingdom and the United States. It also shows how the business strategies used by hard-core pornographers challenged the obscenity legislation and regulation of national distribution, making them obsolete. Even though there was fierce competition between the pornography companies, producers formed joint alternative distribution channels crucial to the survival of the industry.

This book explores how the interrelated concepts of responsible citizenship, corporate social responsibility (CSR) and sustainability can be interpreted, researched and taught. It contributes to the much-needed debate on the role of universities - and business schools in particular - in the context of rising social and environmental stakes and growing calls for 'doing business the right way'. The book offers diverse perspectives on the concepts of responsible citizenship, CSR and sustainability, with individual contributions focusing on the conceptual implications for specific disciplines, exploring associated challenges and opportunities, and raising methodological and theoretical concerns for the teaching and research of these concepts laden with complexity and ambiguity. The book is divided into three major parts, the first of which presents conceptual, theoretical and ethical issues. In turn, part two explores specific disciplines' perspectives. Lastly, part three presents hands-on experiences from the field. Thanks to this threefold approach, the book not only offers a guide to direct future research, but can also be used as a text for advanced courses on responsible citizenship, CSR and sustainability

The purpose of this study is to determine the factors that influence the application of the International Financial Reporting Standards (IFRS) in Vietnam through the perceptions of business managers and auditors. Combining qualitative and quantitative research methods based on a comprehensive analysis and aggregation of information available from various sources, the results of the questionnaire interviews of 500 managers and auditors currently working in Vietnam are offered. The results of the study show that factors affecting the applicability of IFRS in Vietnam are: legal basis for accounting activities; characteristics of enterprises; qualification and competency of the accounting teams; and corporate governance. The study also finds that governance factors and socio-economic and cultural conditions have an uncertain influence on the IFRS applicability. At the same time, there is no significant difference in awareness of the ability to apply IFRS between the group of enterprise managers and auditors and groups of people with different work experience. Among them, the qualifications and competencies of the accountant teams and the characteristics of enterprises are the two factors that have the strongest impact on the applicability of IFRS in Vietnam.