The article explains how semantic technologies can support complexity management for realizing digitalization strategies and achieving "digital maturity" of the firm. The argumentation is based on a systemic understanding of the differentiated corporation.
L’entrée en vigueur de la loi sur la réforme de l’imposition des entreprises II (RIE II) a, entre autres, modifié le traitement fiscal des dividendes payés par certaines entreprises suisses. Elles ont notamment la possibilité de payer des dividendes exonérés d’impôts à partir de leurs réserves issues d’apports de capital. Cet article fait le point.
Research on entrepreneurial learning highlights the importance of experience and prior knowledge to entrepreneurial success. However, a conundrum remains and we are still seeking answers as to why some novice entrepreneurs learn successfully from their experiences and succeed, while some experienced entrepreneurs fail with their ventures. In order to advance the discussion about the role of experience during entrepreneurial learning, our critical reflection aims to (1) highlight some of the shortcomings of experiential learning theory (ELT) and (2) illustrate how alternative theoretical perspectives have the potential to advance our conceptual understanding of entrepreneurial learning processes. We argue for an explanation of entrepreneurial learning as a dynamic and self-regulated process that relies on planning, monitoring, and self-reflection.
