The New Business Entities in Evolutionary Perspective

The article studies theoretical foundations for the essence of entrepreneurship and entrepreneur; specifics in defining the concept of “entrepreneur” by representatives of economic schools; four stages of formation of the theories of entrepreneurship, where the characteristic features of the entrepreneur that changed under the influence of socio-economic development (external environment) are analyzed. Based on the economic characteristics of changes in the development of macro and micro levels, the emergence of new types of entrepreneurial activity – startups – is justified; a startup is defined as a fast-growing entity of small innovative entrepreneurship with a short-term history of operations, which operates in conditions of uncertainty and aims to create a fundamentally new product to meet the specific needs of consumers. The logic of forming of the concept of entrepreneur-startupper in the structural scheme is substantiated; the characteristic of a startuper as a peculiar combination of transformed traits of an entrepreneur in accordance to the stages of development of the theory of entrepreneurship is given; the characteristic features of the startupper are revealed; the peculiarities of the functioning of startups in Ukraine are analyzed. The characteristic of the special features of the startup entrepreneur is offered; further study of theories of entrepreneurship in accordance to the trends of the global economy under uncertainty, as well as the study of the features of development and functioning of new business entities – startups as a solution for unmet consumer needs and how to use modern technologies to create a new product, are justified.

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Business splitting: compliance with the principle of tax certainty in law enforcement practice

Law Enforcement Review ◽

10.24147/2542-1514.2020.4(2).41-48 ◽

2020 ◽

Vol 4 (2) ◽

pp. 41-48

Author(s):

Karina A. Ponomareva

Keyword(s):

Tax Evasion ◽

Legal Consciousness ◽

Splitting Scheme ◽

Judicial Practice ◽

Legal Method ◽

New Business ◽

Scope Of Application ◽

Tax Benefits ◽

Business Entities ◽

Definition Of

The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article. The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning business splitting. The methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and analysis of recent judicial practice. The main results, scope of application. The problems of assessing the circumstances of cases involving the application of a business splitting scheme by the taxpayer are inextricably linked to the assessment of the validity of the tax benefit. According to the author, splitting schemes should not be considered as tax evasion, but as an abuse of law. In addition, in order to substantiate the conclusion that a taxpayer has applied a business splitting scheme, the tax authority must have evidence that will indicate that the taxpayer has committed deliberate concerted actions together with persons under its control, aimed not so much at dividing the business as at obtaining an unjustified tax benefit as a result of using such a scheme. Judicial practice is quite ambiguous. Conclusions. The author comes to the conclusion that еhe key concept subject to criticism is the blurred criteria for obtaining tax benefits for taxpayers and the definition of the edge when it passes into the category of unjustified tax benefit.

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Research on the Application of Mobile Internet Information Products of New Agricultural Business Entities

E3S Web of Conferences ◽

10.1051/e3sconf/202123503049 ◽

2021 ◽

Vol 235 ◽

pp. 03049

Author(s):

Tongyang Wei ◽

Yong Yang

Keyword(s):

Decision Making ◽

Information Age ◽

Mobile Internet ◽

Mobile Terminals ◽

Advantages And Disadvantages ◽

New Business ◽

Internet Information ◽

Information Products ◽

Agricultural Business ◽

Business Entities

Facing the current information age, this study aims to probe into the application of internet products of mobile terminals in the new agricultural business entities, and to analyze the advantages and disadvantages of the application. Based on this, the research group conducted an in-depth research on the new agricultural business entities in eight provinces and cities nationwide to understand the application of information products in the new agricultural business entities, in order to provide important reference and innovative ideas for the agricultural management departments and decision-making departments to carry out the work of training, fostering, guiding and serving new business entities.

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The DNA of New Exporters: Spin-offs and FDI at the Extensive Margin of Trade

American Economic Review: Insights ◽

10.1257/aeri.20190379 ◽

2020 ◽

Vol 2 (3) ◽

pp. 397-408

Author(s):

Bernardo S. Blum ◽

Sebastian Claro ◽

Ignatius Horstmann ◽

Trevor Tombe

Keyword(s):

Foreign Direct Investment ◽

Direct Investment ◽

Survival Rates ◽

Export Growth ◽

Extensive Margin ◽

High Survival ◽

New Business ◽

Key Features ◽

Business Entities ◽

Extensive Margin Of Trade

Other than that new exporters account for a large part of aggregate export growth, we know little else. We document that aggregate export growth in Chile is driven by only a few new exporters. These exporters are new business entities, operate new plants, and behave much like experienced exporters: they start large and have high survival rates. Moreover, 70 percent of these new firms are owned by existing businesses and are likely the by-product of either domestic spin-offs or foreign direct investment (24 percent). By focusing on the average new exporter, the existing models of new exporter dynamics miss these key features of export growth. (JEL F14, F23, L22, L60, M13, O14, O19)

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Creating Business Opportunities Based on Use of Electronic Knowledge Business Models

Encyclopedia of E-Business Development and Management in the Global Economy ◽

10.4018/978-1-61520-611-7.ch036 ◽

2010 ◽

pp. 370-379

Author(s):

Tsung-Yi Chen ◽

Yuh-Min Chen

Keyword(s):

Electronic Commerce ◽

Strategic Alliances ◽

Business Models ◽

Transfer Of Knowledge ◽

Knowledge Based ◽

New Business ◽

Intellectual Assets ◽

Business Entities ◽

Innovation Economy ◽

Enterprise Success

The advent of the innovation economy has transformed knowledge into the most valuable corporate asset and a key driver of product and service innovation. Therefore, the determinants of enterprise success have shifted from external factors, such as market and competitive factors, to internal factors, such as dynamic innovation capability, based on enterprise core competences and knowledge. Knowledge-based enterprises can convert intellectual assets (IA) into currency via commercial methods such as sales, licensing, joint ventures, strategic alliances, mergers, new business entities and donations (Skyrme, 2001; Sullivan, 2000; Wang et al., 2009). Trading and sharing of knowledge with other enterprises can be more beneficial than using knowledge internally. Electronic commerce (e-commerce) supports on-line functions such as transmission, trading and making payments for products and services. Moreover, electronic commerce- based knowledge commerce (k-commerce) denotes real-time marketing and the delivery of existing organizational knowledge via the Internet to enable the legal and rapid transfer of knowledge from owners to consumers.

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Analysis on the Subjective Willingness of Public Participation in the Scenic Villages’ Construction and Its Related Factors

Tobacco Regulatory Science ◽

10.18001/trs.7.6.48 ◽

2021 ◽

Vol 7 (6) ◽

pp. 5609-5621

Author(s):

Zhang Jianguo ◽

Wang Lili

Keyword(s):

Factor Analysis ◽

Public Participation ◽

Active Participation ◽

Willingness To Participate ◽

Related Factors ◽

Research Results ◽

New Business ◽

Business Entities ◽

Questionnaire Surveys ◽

Degree Of Participation

The construction of scenic villages can not be done without the active participation of the local residents and it is of great significance to analyse the residents’ participation willingness and its related factors. On the basis of drawing experience from the present research results, we, through house-to-house questionnaire surveys and sampling interviews, survey residents in five villages of Hangzhou city about their willingness to participate in the construction of scenic villages themselves, participation paths and their attitudes toward external participation, and adopt the methods, such as exploratory factor analysis (EFA) and confirmatory factor analysis(CFA), to verify three hypotheses(H1, H2, H3). The study finds that: (1) the general participation willingness of village residents is comparatively high, but the participation willingness degrees of different village groups are quite different. According to the degree of participation willingness, the sequence from high to low is: village cadres > farmhouse and rural lodging operators > college village officials > staffs employed in the village enterprises > ordinary villagers > resident cadres. (2) There are relatively big differences among the villagers’ recognition degrees of different participation routes in the construction of scenic villages. The highest difference significance of the correlation is the multi-family joint loans (1.160). The lowest is to publicize, encourage and actively promote the construction of scenic villages (0.936). (3) The verification results are in favor of three hypotheses that the resident identity of the villagers has a significant impact on their willingness to participate, the path of participation, and their attitudes towards the external participation. According to the research results, the following suggestions are made: improve the awareness of the related subjects, especially the villagers by increasing the publicity; take measures to attract the active participation of the new business entities; open up the input channels to motivate the villagers; improve the public participation degree of the scenic villages’ construction by coordinating the relation among investment subjects and guaranteeing the villager’ interests etc.

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Open innovation in the public sector

Business Process Management Journal ◽

10.1108/bpmj-10-2016-0208 ◽

2017 ◽

Vol 23 (6) ◽

pp. 1337-1358 ◽

Cited By ~ 6

Author(s):

Karen Venturini ◽

Chiara Verbano

Keyword(s):

Open Innovation ◽

Design Methodology ◽

Single Case ◽

Public Organizations ◽

Content Type ◽

The Public ◽

Parent Organization ◽

New Business ◽

Business Entities ◽

Set Up

Purpose The purpose of this paper is to verify and improve the framework assessing the evolution and importance of the technological, human, social and financial resources of an Indian research-based spin-off (RBSO) throughout its four stages of development by Vohora et al. (2004). Design/methodology/approach The open innovation (OI) phenomenon is spreading among public organizations. One of the OI practices used by the public research centers to market their technologies is to set up new business entities called RBSOs. Many studies have focused on spin-offs but there are still some gaps. To overcome the existing limitations, the authors built a framework which they tested on three previous case studies. Findings The results obtained show how a parent organization and its incubator can play fundamental roles in creating and developing a successful RBSO. This is done by supplying managerial staff and providing access to skills, funds and other material and immaterial resources. Research limitations/implications The limitations of this study are related to the sectoral and geopolitical factors of the single case analyzed. For this reason, the observations that emerge should be supported by other empirical analyses. Originality/value The findings of this study can offer a better understanding of the spin-off life to managers, researchers, public organizations and government agencies. They can learn how to improve policies and practices of technology transfer and strengthen the national industrial system.

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Improvement of classification of communication business processes of industrial enterprises

Economics. Finances. Law ◽

10.37634/efp.2020.4.4 ◽

2020 ◽

pp. 22-25

Author(s):

Kostiantyn ZAVRAZHNYI

Keyword(s):

Business Processes ◽

Active Phase ◽

Business Environment ◽

Industrial Enterprise ◽

Communication Policy ◽

Industrial Enterprises ◽

Classification Feature ◽

New Business ◽

Business Entities

Introduction. In the conditions of globalization of the world markets and development of the information economy, when digitalization enters an active phase of development, domestic industrial enterprises face systemic challenges that require them to introduce new forms and methods of management, modern (digital) technologies, including in communication activities. The purpose of the paper is to improve the classification of communication business processes of industrial enterprises. Results. The research of approaches of domestic and foreign scientists to the systematization of business processes is conducted. The features by which scientists mostly classify business processes are highlighted. The necessity of improving the classification of communication business processes of industrial enterprises in the context of implementing digital business transformations is substantiated. It is proposed to distinguish a new classification feature "By Objects of Impact", which made it possible to detail the varieties of communication business processes, to specify their essence, to introduce new business processes and to model them in the context of digital business transformations. The business environment of an industrial enterprise, as it is generally accepted, is divided into external and internal environments. Objects of influence of industrial enterprise in the external environment, which are directly related to communication business processes, include: the public, buyers / consumers, competitors and market conditions. The objects of influence of industrial enterprise in the internal environment include: organizational structure of management, personnel, technology, production and finances. Conclusion The presented suggestions and recommendations for improving the classification of communication business processes of industrial enterprises allow to further formalize the process of their accounting and management. The results of the study can be used in the practical activities of business entities in improving / shaping their communication policy, and also form the basis for further methodological research.

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