Expansion Plan of a Family Business: A Case on Accounting

Artykuł dokonuje prezentacji wyników dotychczasowych badań (zagranicznych i krajowych) nad finansami przedsiębiorstw rodzinnych, jak również stanowi próbę rozpoznania podstawowych elementów logiki finansowej family business, w celu usprawnienia procesu zarządzania finansami oraz podniesienia ogólnej efektywności gospodarowania w tych jednostkach. Osiągnięte rezultaty badań nasuwają wniosek, że firmy rodzinne istotnie kierują się „szczególną logiką finansową”, spowodowaną osobistymi preferencjami dyrektorów finansowych będących jednocześnie członkami rodziny. Osobiste preferencje CFO mogą dotyczyć stosunku do: tempa wzrostu firmy, stopnia ponoszonego ryzyka oraz kontroli własności przedsiębiorstwa. Artykuł dostarcza także przykładów rozwiązań zalecanych przez ekspertów i stosowanych przez efektywne firmy rodzinne z zamiarem przezwyciężenia możliwych negatywnych skutków prowadzonej polityki finansowej.

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Expansion plan of crime victim participation system in criminal justice procedure

Gachon Law Review ◽

10.15335/glr.2017.10.4.003 ◽

2017 ◽

Vol 10 (4) ◽

pp. 51-78

Author(s):

Ju Ho Jung ◽

Keyword(s):

Criminal Justice ◽

Crime Victim ◽

Justice Procedure ◽

Expansion Plan ◽

Victim Participation

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Krupp

10.23943/princeton/9780691153407.001.0001 ◽

2012 ◽

Cited By ~ 1

Author(s):

Harold James

Keyword(s):

Family Business ◽

Economic History ◽

Third Reich ◽

Steel Mill ◽

Socially Responsible ◽

Early Nineteenth Century ◽

Modern Germany ◽

History Of ◽

The Third Reich ◽

Small Steel

The history of Krupp is the history of modern Germany. No company symbolized the best and worst of that history more than the famous steel and arms maker. This book tells the story of the Krupp family and its industrial empire between the early nineteenth century and the present, and analyzes its transition from a family business to one owned by a nonprofit foundation. Krupp founded a small steel mill in 1811, which established the basis for one of the largest and most important companies in the world by the end of the century. Famously loyal to its highly paid workers, it rejected an exclusive focus on profit, but the company also played a central role in the armament of Nazi Germany and the firm's head was convicted as a war criminal at Nuremberg. Yet after the war Krupp managed to rebuild itself and become a symbol of Germany once again—this time open, economically successful, and socially responsible. This book presents a balanced account, showing that the owners felt ambivalent about the company's military connection even while becoming more and more entangled in Germany's aggressive politics during the imperial era and the Third Reich. By placing the story of Krupp and its owners in a wide context, this book also provides new insights into the political, social, and economic history of modern Germany.

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Making gender visible in family business: past and present

História Econômica & História de Empresas ◽

10.29182/hehe.v13i1.71 ◽

2012 ◽

Vol 13 (1) ◽

Author(s):

Paloma Fernández Pérez ◽

Eleanor Hamilton

Keyword(s):

Family Business ◽

Family Firms ◽

Business Leadership ◽

Legal Rules ◽

Developed Economies ◽

The Family ◽

Interdisciplinary Synthesis ◽

Complex Forms ◽

Rules Of The Game

This study contributes to developing our understanding of gender and family business. It draws on studies from the business history and management literatures and provides an interdisciplinary synthesis. It illuminates the role of women and their participation in the entrepreneurial practices of the family and the business. Leadership is introduced as a concept to examine the roles of women and men in family ﬁrms, arguing that concepts used by historians or economists like ownership and management have served to make women ‘invisible’, at least in western developed economies in which owners and managers have been historically due to legal rules of the game men, and minoritarily women. Finally, it explores gender relations and the notion that leadership in family business may take complex forms crafte within constantly changing relationships.

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