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Foreign-Versus Domestic-Owned firms in the Predicament ‘Cui bono?’

as a Specification Error”, Econometrica, Vol. 47, No. 1, pp. 153-161. 60. Hertenstein, P., Sutherland, D., Anderson, J. (2017), “Internationalization within networks: Exploring the relationship between inward and outward FDI in China’s auto components industry”, Asia Pacific Journal of Management, Vol. 34, No. 1, pp. 69-96. 61. Javorcik, B. S. (2004), “Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers through Backward Linkages”, The American Economic Review, Vol. 94, No. 3, pp. 605-627. 62

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Performance Indicators of Management Buyouts Using the Analytic Hierarchy Process Method

corporate performance . ProQuest. Retrieved October 31, 2016, from ProQuest http://search.proquest.com.ezproxy.lib.ukm.si/pqdtglobal/docview/962410782/fulltextPDF/62834F5015D64241PQ/8?accountid=28931 Clark, C. E., Foster, P. L., Morgan, K. M., & Webster G. H. (1997). Judgmental approach to forecasting bankruptcy. The Journal of Business Forecasting Methods and Systems , 16 (4), 14-18. Courtis, J. K. (1978). Modelling a financial ratios categoric framework. Journal of Business Finance and Accounting, 5 (4), 371-386. Cressy, R., Munari, F., & Malipiero

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How might harmonization influence the future prevalence of public sector creative accounting?

related decision-making and accountability perspectives that might be influenced by such manipulation. The Focused View refers to PSCA in the specific context of published financial statements and concentrates on the measurement and presentation of financial performance (reported surplus or deficit) and the recognition and measurement of debt. This narrow view has affinity with the study of earnings management in the corporate sector literature. The research method adopted is based upon a search for relevant articles, primarily from the academic literature although

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in Tékhne
The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits

political representatives and administrative officials use the information to improve their decision-making, leading to a more efficient and effective public administration and healthy public finances. Having completed the reform process, in Hamburg it is possible to evaluate decision-makers’ actual experiences with the new accounting and budgeting system ( Burth & Hilgers, 2014 ). By drawing on these experiences this paper contributes to a better understanding of how reforms in public sector financial management succeed. The paper begins by describing the methods used

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in Tékhne
Business models innovation based on crowds: a comparative study

crowdsourcing and continuous process of differentiation of CBM among them. This pertains to broadcast search, crowd motivations, or crowd definitions [ Amrollahi, 2015 ; Waldner and Poetz, 2015 ; Li, 2016 ; Massa et al., 2017 ] and types of platforms and generations. Each of them have different roles and characteristics [ Estellés-Arolas and González-Ladrón-De-Guevara, 2012 ; Prpić et al., 2015 ; Prpić, 2016 ]. Also, we have other markets, including product ones, where heterogeneous firms function. The difference between them are product types and how modern they

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Tourism and valorisation of cultural heritage: The case of the Castle of Lanhoso

participate, developing and exploring their creative abilities and, at the same time, getting involved and getting to know the local community and their culture as part of an engaging experience. Thus, in order to improve the living conditions of the population of Póvoa de Lanhoso, generating direct and indirect employment, involving the local community, through its organized groups and associations, we propose the development of economic, social and cultural activities that ensure the defence and the cultural heritage of the region, specifically the Castle of Lanhoso

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in Tékhne
Foreign Direct Investment and Human Capital Formation

: Globalization Induced Changes and the Role of FDI Policies. Background Paper for the Annual Bank Conference on Development Economics held in Oslo, World Bank, Washington, D.C. Fleury, A., & Humphrey, J. (1992). Human Resources and the Diffusion and Adaptation of New Quality Methods in Brazilian Manufacturing . mimeo, University of Sussex. Hanson, J.R., Jr. (1996). Human Capital and Direct Investment in Poor Countries. Explorations in Economic History , 33 , 86–106. Ivan, M.V., & Iacovoiu, V. (2008) . Rolul investițiilor străine directe în contextual

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An Influence Prediction Model for Microblog Entries on Public Health Emergencies

entries ( Riquelme & González, 2016 ). Among the studies on the influence of microblog users, scholars have also integrated or combined multiple direct indicators by constructing certain index systems or adopting mathematical modeling methods, in addition to putting forward indirect indicators, such as a mathematical model based on the PageRank algorithm to define the integrated indicator of users’ influence ( Kim, Lee & Straub, 2018 ), the location of the users’ network structure, and the dynamic interaction of the user in the network structure ( Hong, He, Ge, Wang

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European Journal of Tourism, Hospitality and Recreation
The Journal of CiTUR Centre of Tourism Research, Development and Innovation
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Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)

equity funds, as knowledge hereof constitutes a necessary foundation for the subsequent discussions. After this, a traditional legal dogmatic method is used to analyze the research question. The dogmatic analysis is divided in two main parts, as the question of creating a PE for the foreign investors will be considered in relation to both the main PE rule and the agency PE rule. The discussions will, among other things, draw on Danish experiences, as the question concerning PE for private equity investors has been dealt with in a number of recent decisions from the

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