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Lucie Rotenbornová, Dana Egerová
ANALYSIS OF FINANCIAL PERFORMANCE INDICATORS IN RELATION TO GENDER DIVERSITY IN TOP MANAGEMENT TEAMS
OF SMALL AND MEDIUM-SIZED ENTERPRISES
Abstract:
This study examines the impact of gender diversity in top management on the financial performance of small and medium-sized enterprises (SMEs) in the Czech Republic. We focus on two sectors: manufacturing and information and communication technologies. Financial performance is assessed using the return on assets (ROA) and return on equity (ROE) ratios. Data for 396 entities were obtained from the Czech Statistical Office and the ARES database. The results show that gender diversity in top management has a positive impact on return on assets (ROA). However, no impact on return on equity (ROE) was found. These results suggest that gender-diverse leadership can lead to more efficient use of company assets, although it may not have a direct impact on profitability for investors. This research contributes to the existing literature on gender diversity and corporate performance. It offers valuable insights for managers and policymakers on the potential benefits of inclusive leadership for the prosperity of SMEs in the Czech Republic.
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Djabari Abdelouahab
THE IMPACT OF INNOVATION ON PERFORMANCE OF SMALL AND MEDIUM ENTREPRISES (SMES) IN ALGERIA
Abstract:
Small and Medium-Sized Enterprises (SMEs) face tremendous challenges in their attempt to pursue innovations. Innovation has been considered as a key element for the growth of small and medium sized enterprises (SMEs) for a long time. This field of research has been a subject to numerous studies. In Algeria, however, very few researches have dealt with this subject. The aim of this paper is to explore the effects of the organizational, process, product and marketing innovations on the different aspects of small and medium-sized enterprises (SMEs) performance.
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Angelin Lalev
METHODS AND INSTRUMENTS FOR ENHANCING CLOUD COMPUTING SECURITY IN SMALL AND MEDIUM SIZED ENTERPRISES
Abstract:
The article focuses on the problems of information security in the clouds from the point of view of small and medium-sized enterprises (SMEs) and the limitations imposed on them with regard to information technologies. The article discusses organizational and technical protection measures that are relatively easy and cheap enough to be applied by SMEs in relation to cloud security threats.
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N. Otvarukhina, Anastasia Myl’nikova
BUSINESS
INTERNATIONALISATION
IN LOW COMPETITIVE ECONOMIES
Abstract:
The article deals with the theo
nationalisation. It presents the results of researching the processes of import substitution and export orientation of Russian enterprises, as well as the authors’ ideas about the scientific and methodological approaches to the development of models and stages of business internationalisation at the present stage. The article also explains the sequence of the new phases of transition at the initial stage of expansion on the domestic market and accessing foreign markets.
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Ivan Andreev
APPROACHES FOR IMPROVING
THE ACCOUNTING OF TRADE RECEIVABLES BY ENTERPRISES
Abstract:
This paper deals with the accounting interpretation of trade receivables for sales made by enterprises in the course of their business. Their nature, functional role, and meaning for economic entities are described in a systematic aspect. Approaches for improving the current and periodical accounting reporting of trade receivables are suggested and supported with relevant arguments. The focus of attention is on providing up-to-date, comprehensive and detailed information on the discussed subjects of accounting, according to their individual behaviour and differentiation and classification criteria set in advance.
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Alexander Anatolyevich Nosachenko
DETECTION OF LATENT RESERVES
OF WHOLESALE TRADE IN FOOD INDUSTRY IN CONDITIONS OF ECONOMIC CRISIS
Abstract:
The article considers approaches to identifying and assessing latent reserves in the global economic crisis in the food industry, as strategically important for the country. The aim is to consider the possibility of identifying latent reserves in wholesale trade of the food industry. The measurement model of latent variables is chosen as the research methodology, which allows to take into account internal and external variables and is based on the provisions of factor analysis. Theoretical research of the concept allowed to substantiate the reserve as an untapped opportunity for the development of economic entities, which are enterprises, and increase their competitiveness by identifying hidden values, and for further effective operation of entities used resources. Types of latent reserves of wholesale trade in food industry in crisis conditions are substantiated. Latent reserves with correlated features were selected by factor analysis. The variance of the variables for the five selected factors and the standard deviation of the normalized value are calculated. As a result of the calculations, the treatment for two identified factors was chosen. The coefficients of connections between external and internal latent variables are determined and the probable latent features are singled out. The calculations showed a significant pressure, depending on the severity of external influences, so on the scale of measurement, experts gave higher scores on the last parameters, which are reflected in the constructed matrix. The results of the study allowed us to trace the links between external and internal latent variables and to build a SWOT-analysis for food industry enterprises, which allowed to outline the prospects for the functioning of food industry enterprises.
