BUSINESS NETWORKING, MARKETING AND INDUSTRY ANALYSIS: A Proposed Framework for SMEs in Mauritius

This paper is about the proposal of a framework for SMEs in Mauritius. It brings solutions to the weakness concerning the development of the SME industry in Mauritius and also proposes a framework for it in the context of globalisation. Such an initiative would allow SMEs to expand into large enterprises (LEs) and would be considered as ‘Gateways to Larger Enterprises’.

Practical Approach for Apps Design in Compliance With Accessibility, Usability, and User Experience

There is a huge proliferation of digital products on the market today for both large enterprises and small businesses. Most of these companies have experienced the development of software products for the mobile market and have been faced with the major challenge of capturing the customer's attention. There is a great focus on making a great first impact and providing the audience with the best possible digital experience. Accordingly, issues related to usability, accessibility, and user experience are extremely relevant. This chapter addresses how these practices can be used in practice by building an app that offers car cleaning services. Several approaches based on building app interfaces that increase user engagement and retention levels are explored and discussed.

Verstaatlichung und Entschädigung in Österreich

Umfassende Aufarbeitung des österreichischen Enteignungsrechts anhand der Causa Bleckmann Die Verstaatlichung von Unternehmen spielte in der Zweiten Republik eine bedeutende Rolle. In den Jahren 1946 und 1947 wurden zahlreiche Großbetriebe, unter anderem die Schoeller-Bleckmann Stahlwerke AG, per Gesetz verstaatlicht - und ab 1993 wieder privatisiert. Damit ging ein denkwürdiges Kapitel österreichischer Industriegeschichte zu Ende. Die Brisanz dieses kontroversen Themas hierzulande besteht aber fort. Stets ist es dabei um Geld, Macht und Einfluss gegangen. Und auch heute - 75 Jahre später - ist die Aufarbeitung der Verstaatlichung in Österreich noch nicht abgeschlossen. Welche juristische Dimension damit verbunden ist, beleuchtet die vorliegende Monografie. The nationalization of enterprises played an important role in the Austrian 2nd Republic. In the years 1946 and 1947 numerous large enterprises, Schoeller-Bleckman Stahlwerke AG among others were nationalized per law - and from 1993 again privatized. With it ended a memorable chapter of Austrian industry. The explosive force of this controversial topic in Austria continues until today. It has always been about money, power and influence. Until today – 75 years later – the reappraisal of nationalization in Austria has still not been closed. Which juridical dimension is linked therewith is highlighted in the submitted monography.

Experiences of Participants in on-the-Job Trainings in Borsod-Abaúj-Zemplén County

One of the most important fringe benefits for employers is education. Employees who have been trained are more attached to the company and their esteem increases. The survey interviewed 371 employees of enterprises participating in the GINOP (Economic Development and Innovation Operational Programme of Hungary) 6.1.5-17 “Support for on-the-job training for large enterprises” and GINOP-6.1.6-17 “Support for on-the-job training for micro, small and medium-sized enterprises”. The interviewees had different positions and educational qualifications. It could be shown that those who had been trained were able to use the new skills, some of them leading to an increase in income. The biggest risk of on-the-job training is that the workforce trained by the company is seduced by a competing company, resulting in a huge loss for the company.

A digital readiness check for the evaluation of supply chain aspects and company size for Industry 4.0

PurposeWhile there are several readiness assessments regarding digital transformation (DT) and Industry 4.0 in extant literature, this study aims to contribute to (a) a better understanding of digital readiness in supply chain (SC) aspects and (b) elaborate on differences between small and medium-sized enterprises (SMEs) and large enterprises.Design/methodology/approachThe study is based on 409 companies that participated in the Digital Readiness Check (DRC) in the region of Salzburg (Austria) and Bavaria (Germany) – an online assessment for self-evaluating the digital readiness of companies.FindingsThe study's results provide insights for the categories of strategy, employees, initiation of business transactions and SC. These are further differentiated for SMEs and large enterprises.Research limitations/implicationsThe study is limited to two regions in Austria and Germany, based on a self-evaluation of companies in a single point of time perspective. For future research, the results of this study should be expanded for different regions. Further, the results could be validated regarding external observations and measuring results at a later point of time.Practical implicationsThe DRC may help companies in benchmarking themselves and gaining a better understanding about categories that must be improved, especially regarding SC aspects of DT.Originality/valueThe DRC extends extant literature regarding the differentiation between SMEs and large enterprises as well as focussing on SC aspects of DT.

Market adaptation of agricultural enterprises

Problems of adaptation agricultural enterprises to the market environment are analyzed. Adaptation in agriculture is complicated by the long production period and volatility of product prices. Due to the improper formation of infrastructure, the agricultural market does not perform the function of price stabilization. Constant re-profiling of the enterprise is required. This does not contribute to stable functioning. There are not price forecasting services in Ukraine. Financial resources and staffing of even relatively large enterprises are insufficient for such forecasting. In such conditions, especially large-sized enterprises are developing as a priority. Their activities are focused on foreign markets, where prices are more stable. This strengthens the export potential of Ukraine's agriculture and exacerbates rural unemployment and social problems in rural areas. In addition, it is difficult for large enterprises to adapt to market environment. Compared to small enterprises, their re-profiling requires longer time and greater financial resources. In highly competitive markets, the differentiation of consumers by requirements for food products is growing. Manufacturers of undifferentiated mass-produced products using intensive technologies are losing their competitive position. The popularity of small batches of products is growing, which is more acceptable for potential consumers of target market segments. The production and bringing to market of such products requires the coordinated activities of all economic entities united by a common chain of movement of goods. To achieve this, state incentives are needed for the creation and development of cluster-type economic systems, which harmonize the requirements for raw materials and products of its processing, delivery times, prices. Production of craft products can be organized in some agricultural enterprises. The higher cost of such products is offset by higher sales prices. The creation of such systems can be initiated by processing enterprises that invest in the production of raw materials. State support for such structures is more effective than direct state financial support for individual industries.

Study The Link Between Accounting and Taxation Practice in Vietnam

The objective of the study is to analyze and evaluate the link between accounting and taxation through the synthesis of domestic and foreign studies, combined with analysis of specific regulations in Vietnam. The study identifies 11 contents that have an interference between accounting and tax to conduct surveys in enterprises. After analyzing and explaining the survey results, the researcher decides to choose 06 representative contents in choosing the rules according to the level (low, medium, high) to conduct the analysis. The research results show that the tendency to choose to use accounting rules higher than tax rules and the link between accounting and taxation in Vietnam is moving to become more independent. At the same time, large enterprises will prefer the use of accounting rules over tax rules and vice versa for small and medium enterprises. Through the results of this research, policy makers can identify the position of the link between accounting and taxation, and then make decisions to adjust the relationship between accounting and taxation appropriately with the integration and development of Vietnam's economy.