OAR@UM Community: /library/oar/handle/123456789/28478 2025-11-09T12:18:22Z Effective state ownership administration in the context of the privatization process in Russia /library/oar/handle/123456789/29619 Title: Effective state ownership administration in the context of the privatization process in Russia Authors: Filatova, Nataliya G. Abstract: The aim of this article is to describe, explain and understand the problems of effective state ownership administration in modern Russia. The author discusses the need of qualitative institutional transformations in the system of state ownership management due to modern conditions of innovative processes in the economic system. The main direction of the state policy concerning the implementation of state ownership administration (including the current process of privatization) is qualitative improvement of public administration. The overview of Russian experience in active introduction of results-based management into the authorities’ activities has revealed a negative concern in the existing management system: introduced productivity indicators are generally used as the instrument of control or reporting instead of management. Therefore, it is necessary to develop an effective monitoring and evaluation system of state ownership administration that can promote remedial action for the weak elements of the civil service management system. 2016-01-01T00:00:00Z Top managers networking influence on competitive intelligence practices : the case of hi-tech SMBs /library/oar/handle/123456789/29618 Title: Top managers networking influence on competitive intelligence practices : the case of hi-tech SMBs Authors: De La Robertie, Catherine Abstract: This paper aims at studying and measuring the influence of SMEs’ top decision makers’ social capital on competitive intelligence practices. To do so, a literature review of both competitive intelligence and social capital fields led us to construct a conceptual model based on four hypotheses. Methodological details of the test model using a PLS approach are outlined Data from 193 questionnaires filled out by high-tech French SMEs, are analysed through a PLS regression. A re-sampling procedure with the construct level change option and 250 re-samples is run. The results provide support for the four hypotheses and so contribute toward improving efficiency of competitive intelligence practices in four fields. 2016-01-01T00:00:00Z The Shariah financial accounting standards : how they prevent fraud in Islamic banking /library/oar/handle/123456789/29617 Title: The Shariah financial accounting standards : how they prevent fraud in Islamic banking Authors: Suryanto, Tulus; Ridwansyah, Ridwansyah Abstract: This study aims to investigate the influence of Shariah financial accounting standards, the independence of the Shariah Supervisory Board and Auditor Competency Shariah to the prevention of fraud in Islamic banks in Indonesia. Sampling using saturated sample or the entire population of as many as 48 people include auditors in Islamic banking and Islamic Supervisory Board analysis tool using regression analysis using F test and t test with SPSS ver.17.00. The results showed that the Shariah financial accounting standards, the independence of the Shariah Supervisory Board and Auditor Competency Shariah simultaneously affect the prevention of fraud in Islamic banks. Islamic financial accounting standards have significant effect on the prevention of fraud in Shariah banks. Variables such as independence of the partial Shariah Supervisory Board has no effect on the prevention of fraud in Shariah banks while Islamic auditor competence variables have partially significant effect on the prevention of fraud in Shariah banks. 2016-01-01T00:00:00Z Analysis tools of connecting investment opportunities and investment means in the area of small and medium-sized enterprises /library/oar/handle/123456789/29616 Title: Analysis tools of connecting investment opportunities and investment means in the area of small and medium-sized enterprises Authors: Valencik, Radim; Cervenka, Jan Abstract: The process of doing business can be seen as a permanent link between investment means and investment opportunities. During this process ideas are generated, turned into business projects and implemented as innovations. In general, investment means and investment opportunities are joined together on mutually interconnected investment markets. This paper describes the preconditions for efficient operation of these markets, using mathematical analysis and a derived model, based on a theory of cooperative games. Barriers to the use of investment opportunities for SMEs are identified that are due either to the underdevelopment of some segments of the financial markets, or positional investment. Finally, specific recommendations for the support of small and medium-sized enterprises are made. 2016-01-01T00:00:00Z