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Entrepreneurship as a strategy for refugees in South Africa 创业是南非难民的一种策略
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0802.03
T. Rukuni, Eugine Tafadzwa Maziriri, Marcia Dhlamlenze, Ekaete Elsie Benedict
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引用次数: 1
Virtual management during the Covid-19 era: Changes in leadership and management 新冠肺炎时代的虚拟管理:领导与管理的变革
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0801.06
Vincent Montenero, Cristina Cazorzi
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引用次数: 1
The influence of remote work in particular during the Covid-19 pandemic on changes in human behaviour patterns within organisations 远程工作,特别是在2019冠状病毒病大流行期间,对组织内人类行为模式变化的影响
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0802.05
Krzysztof Machaczka, M. Stopa
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引用次数: 1
Questing benchmarks for the current ratio: An analysis of the Warsaw Stock Exchange firms 寻找流动比率的基准:华沙证券交易所公司的分析
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0804.06
P. Wójtowicz
Objective: The first objective of the article is to assess the benchmarks for the current ratio commonly provided in the accounting and financial analysis literature. The minor objective is to arrange a research methodology permitting the accomplishment of the first objective. Research Design & Methods: The paper, apart from the literature review and its critique, presents the results of descriptive, quantitative research. The research sample consists of 5 148 firm-years. Data were retrieved from Worldscope Database via Refinitiv Eikon for domestic, going concern, non-financial companies listed on the Warsaw Stock Exchange from 2005 to 2021. For comparison, the U.S.-related data was retrieved from Internet resources as ready-made ratios. Methods used in the analysis include descriptive statistics, parametric and nonparametric ANOVA, confidence intervals, and linear and parabolic trend analysis. Findings: The tests show that identifying a benchmark for the current ratio is problematic. Benchmarks vary between countries and industries;universal standards do not exist. The benchmark for the current ratio commonly suggested, 1.2-2.0, may be used only as a rough evaluation of the desired value. The findings indicate that the acceptable range for CR is much broader, from 1.1 (the first quartile) to 2.3 (the third quartile) for the total sample. Moreover, the SIC division's quartiles vary from 0.7 to 1.2 (the first) and from 1.6 to 3.6 (the third). Statistical tests indicate that benchmarks do not vary annually. However, the distribution's median and the third quartile change slowly over time toward higher values. The Covid-19 pandemic resulted in a substantial increase. On the contrary, the first quartile of about 1 remains relatively stable over time, indicating the reasonable lower bound for CR. The mean of the distribution is useless as a benchmark because of its sensitivity to outliers. Various techniques must be used to assess the benchmark. Implications & Recommendations: Since there are material between-industry and between-country differences in benchmarks, analysts and investors should be very sensitive to the standards suggested in the literature and interpret them cautiously. Variability over time exists but is low unless a shock in the economy appears. Contribution & Value Added: The main contribution of the paper is empirical verification of the benchmarks for the current ratio provided in the literature. Tests show that suggested benchmarks are not universal. Seeking a benchmark, an analyst must compare the firm's financial standing with other firms from the same country, industry, and period.
目的:本文的第一个目的是评估会计和财务分析文献中通常提供的流动比率的基准。次要目标是安排一种允许完成第一个目标的研究方法。研究设计与方法:本文除了文献综述及其评论外,还介绍了描述性、定量研究的结果。研究样本包括5148个公司年。数据通过Refinitiv Eikon从Worldscope数据库检索,涉及2005年至2021年在华沙证券交易所上市的持续经营的国内非金融公司。为了进行比较,美国的相关数据是从互联网资源中检索的,作为现成的比率。分析中使用的方法包括描述性统计、参数和非参数方差分析、置信区间、线性和抛物线趋势分析。结果:测试表明,确定当前比率的基准是有问题的。基准因国家和行业的不同而不同;普遍的标准并不存在。通常建议的电流比率基准为1.2-2.0,可仅用作对所需值的粗略评估。研究结果表明,总样本的可接受CR范围要宽得多,从1.1(第一个四分位数)到2.3(第三个四分位数)。此外,SIC部门的四分位数从0.7到1.2(第一个)和1.6到3.6(第三个)不等。统计测试表明,基准并非每年都有变化。然而,随着时间的推移,分布的中位数和第三个四分位数向更高的值缓慢变化。Covid-19大流行导致了大幅增加。相反,随着时间的推移,第一个四分位数约为1保持相对稳定,这表明CR的合理下限。由于分布的平均值对异常值敏感,因此无法作为基准。必须使用各种技术来评估基准。启示与建议:由于基准存在行业和国家之间的差异,分析师和投资者应该对文献中建议的标准非常敏感,并谨慎解读。随时间变化是存在的,但除非经济出现冲击,否则变化很小。贡献与增加值:本文的主要贡献是对文献中提供的流动比率基准进行实证验证。测试表明,建议的基准并不普遍。为了寻找一个基准,分析师必须将公司的财务状况与同一国家、同一行业和同一时期的其他公司进行比较。
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引用次数: 0
New-generation trade agreement with Japan: Significance to EU Companies 与日本的新一代贸易协定:对欧盟企业的意义
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0804.03
M. Czermińska
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引用次数: 1
A comparative analysis of regional integration potential in the Asia-Pacific Region 亚太地区区域一体化潜力比较分析
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0804.02
Wojciech Ficek, Remigiusz Gawlik
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引用次数: 0
Entrepreneurship research in economics and management: Understanding the term and research trends 经济学和管理学中的创业研究:术语的理解和研究趋势
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0804.01
K. Wach, Agnieszka Głodowska
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引用次数: 0
The role of institutional support structure in shaping social entrepreneurial intention 制度支持结构在社会创业意向形成中的作用
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0802.06
Le Thi Loan
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引用次数: 1
Agricutural entrepreneurship among the youth: The case of youth involvement in rabbit production in Nigeria 青年农业创业:尼日利亚青年参与兔子生产的案例
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0801.03
Ridwan Mukaila
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引用次数: 4
Understanding academic entrepreneurship: A signalling theory perspective 理解学术创业:一个信号理论的视角
Pub Date : 2022-01-01 DOI: 10.15678/ier.2022.0804.05
M. Olszewski
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引用次数: 1
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International Review of Entrepreneurship
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