Academic literature on the topic 'Special Purpose Acquisition Companies'

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Journal articles on the topic "Special Purpose Acquisition Companies"

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Okutan Nilsson, Gül. "Incentive Structure of Special Purpose Acquisition Companies." European Business Organization Law Review 19, no. 2 (2018): 253–74. http://dx.doi.org/10.1007/s40804-018-0105-7.

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Riva, Patrizia, and Roberta Provasi. "Evidence of the Italian special purpose acquisition company." Corporate Ownership and Control 16, no. 4 (2019): 66–76. http://dx.doi.org/10.22495/cocv16i4art6.

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In 1992 David Nussbaum with the support of the law firm Graubard Miller devised the formula of the specified purpose acquisition companies (SPAC): a financial vehicle that has the flexibility and functionality typical of the blank-check companies, which could provide investors with the right protections and guarantees in order to be a reliable instrument. The first SPAC officially debuted in 2003 through the Initial Public Offering (IPO) of Millstream Acquisition Corporation which then completed the merger with Nations Health in September 2004. In 2005 the first SPAC got listed in European Mar
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Kolb, Johannes, and Tereza Tykvová. "Going public via special purpose acquisition companies: Frogs do not turn into princes." Journal of Corporate Finance 40 (October 2016): 80–96. http://dx.doi.org/10.1016/j.jcorpfin.2016.07.006.

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Dimitrova, Lora. "Perverse incentives of special purpose acquisition companies, the “poor man's private equity funds”." Journal of Accounting and Economics 63, no. 1 (2017): 99–120. http://dx.doi.org/10.1016/j.jacceco.2016.10.003.

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Molano Camacho, Daniel. "Las compañías con propósito especial de compra o Special Purpose Acquisition Companies (SPAC) en Colombia." Anuario de Derecho Privado 3 (August 1, 2021): 237–74. http://dx.doi.org/10.15425/2017.515.

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Kim, Ji-Eun, and Ho-Jung Kang. "A Study on Post-Listing Performance of Merged Firms: Focus on Korean Special Purpose Acquisition Companies (SPAC)." Korea International Trade Research Institute 15, no. 5 (2019): 493–507. http://dx.doi.org/10.16980/jitc.15.5.201910.493.

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Cohen, Gil, and Mahmoud Qadan. "The Information Conveyed in a SPAC′s Offering." Entropy 23, no. 9 (2021): 1215. http://dx.doi.org/10.3390/e23091215.

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The popularity of SPACs (Special Purpose Acquisition Companies) has grown dramatically in recent years as a substitute for the traditional IPO (Initial Public Offer). We modeled the average annual return for SPAC investors and found that this financial tool produced an annual return of 17.3%. We then constructed an information model that examined a SPAC′s excess returns during the 60 days after a potential merger or acquisition had been announced. We found that the announcement had a major impact on the SPAC’s share price over the 60 days, delivering on average 0.69% daily excess returns over
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Thomas, Nobin, Angela Randolph, and Alejandra Marin. "A network view of entrepreneurial cognition in corporate entrepreneurship contexts." Management Decision 58, no. 7 (2019): 1331–54. http://dx.doi.org/10.1108/md-11-2017-1195.

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Purpose Research in entrepreneurial cognition has called for a better understanding of interactions between contextual variables and cognitive processes. Based on previous work done on organizational learning and social networks, the purpose of this paper is to propose a formal model in which information acquisition, distribution and interpretation are tested as a function of cognition-based trust, perceived expertise and tie strength between organizational members in two different corporate entrepreneurship (CE) types. Design/methodology/approach The authors conduct a quantitative analysis ba
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Wang, Ruohan, and Yizhou Wu. "How to win a takeover battle: the case of Fosun’s purchase of Club Med. The difficulties faced by Chinese companies in overseas M&As." Strategic Direction 32, no. 9 (2016): 36–38. http://dx.doi.org/10.1108/sd-06-2016-0087.

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Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings In an international merger and acquisition, the merged company often faces many difficulties. If we look into this case, China’s Fosun took many measures to conquer barriers and set a solid foundation: aligning the strategy of the company, choosing the allies, understand
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Rossi, Matteo, Alkis Thrassou, and Demetris Vrontis. "Biotechnological mergers and acquisitions: features, trends and new dynamics." Journal of Research in Marketing and Entrepreneurship 17, no. 1 (2015): 91–109. http://dx.doi.org/10.1108/jrme-07-2014-0013.

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Purpose – The purpose of this paper is to analyze the phenomenon of mergers and acquisition (M & A) in high-tech sectors with a special focus on biotechnological firms. Recent years have witnessed an impressive wave of M & As, but these operations, despite their popularity, have produced mixed results for their stakeholders and presented no systemic vision. Design/methodology/approach – The paper is descriptive and the result of a secondary data-based research. Methodologically founded on the works of Rossi et al. (2011, 2013) and following an extensive literature review on M & A p
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Dissertations / Theses on the topic "Special Purpose Acquisition Companies"

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Strohmeier, Tobias [Verfasser]. "Special Purpose Acquisition Companies : SPACs im Spannungsfeld von deutschem Aktien- und Kapitalmarktrecht / Tobias Strohmeier." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042471649/34.

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Kajerdt, Johan, and Andreas Rydberg. "Betting on the jockey rather than the horse : a study on the determinants of mergers of SPAC IPOs." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-433975.

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Special Purpose Acquisition Companies (SPACs) are public shell entities uniquely constructed to acquire one or more privately held businesses. The transaction's structural characteristics put significant pressure on the management team's capabilities to find a suitable company to acquire within the predetermined time frame. This thesis investigates whether management team characteristics, such as operating experience and gender diversity, increases the likelihood of success in identifying the target company and conducting the merger. Although not statistically significant, the results indicate
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Löfberg, Jezper, and Albin Lindström. "Modelling the adoption of SPACs with Bass’ diffusion model." Thesis, Mälardalens högskola, Akademin för utbildning, kultur och kommunikation, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-54577.

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The recent observed growth in the diffusion of Special Purpose Acquisition Companies phenomena on the U.S stock market may be analyzed from a mathematical standpoint, where different approaches of the Bass Diffusion Model might be utilized. The Bass diffusion model originates from analysis of product diffusion, where only a few applications have been seen by financial scholars. The thesis takes a multi analytical approach to examine the phenomena, where multiple regression analysis and Bayesian statistics are used in the parameter estimation processes. Estimated parameter are applied in three
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Jacobsson, Gustav, and Oskar Nilsson. "SPAC-bolag och dess förvärv : En studie om ledningens operativa erfarenhet och påverkan på utvecklingen av operationella prestationer." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448011.

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Special Purpose Acquisition Companies (SPACs) är så kallade skalbolag som skapas och börsnoteras i syfte att förvärva ett onoterat bolag som tar över platsen på börsen. SPAC-bolagets ledning anses vara dess enda tillgång och således är deras tidigare erfarenhet en vital framgångsfaktor. Denna studie undersöker huruvida operativ erfarenhet i ledningen har någon påverkan på det förvärvade bolagets operationella prestationer. Som mått på detta studeras den ettåriga och tvååriga utvecklingen på de tre nyckeltalen räntabilitet på totalt kapital, kapitalomsättningshastighe
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Etienne, Aubrey Olivier. "Corporate capacity, special purpose vehicles, and traditional securitisation in South African company Law." University of the Western Cape, 2019. http://hdl.handle.net/11394/7635.

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Doctor Legum - LLD<br>The ideals of shareholder and creditor protection are affected by legislation pertaining to the validity of a company’s transactions. Until legislative reforms introduced in the twentieth century, a company’s capacity and the ultra vires doctrine traditionally limited the company’s ability to contract. Therefore, the legal framework regulating corporate capacity influences a company’s interactions with outsiders. The goal of the law in this regard should be to facilitate commerce while providing adequate protection to all affected stakeholders. South Africa’s Compan
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Ponczek, Daniel Kalansky. "O instituto da incorporação de ações." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-03082012-162117/.

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O presente trabalho tem por objeto o estudo do instituto da incorporação de ações. Para tanto, será analisado, (i) no primeiro capítulo, o regime legal vigente e sua natureza jurídica, apresentando-se as diferenças em relação à operação de incorporação de sociedade, fazendo inclusive um contraste com o direito norte-americano; (ii) no segundo capítulo, a proteção dos acionistas minoritários em operações de incorporação de controlada e eventual impedimento de voto do acionista controlador, analisando-se os recentes pareceres de orientação emitidos pela CVM; (iii) no terceiro capítulo, o estudo
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Morini, Elia. "Special purpose acquisition companies in the Italian market." Master's thesis, 2021. http://hdl.handle.net/10362/122671.

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This work project illustrates the characteristics of Special Purpose Acquisition Companies and focuses specifically on the Italian Market. SPACs’ performance is analysed using an even study framework and classifying the companies either in Good SPAC sor Bad SPACs depending on market prices before the vote on the acquisitions. Raw and risk adjusted returns are computed and I find evidence for underperformance of this asset class, with the Bad SPAC ssub-sample performing significantly worse than the Good SPACs. The potential reasons behind the approval of ex-ante
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Pereira, Ana Catarina Gonçalves. "Taxation as a driver for Portuguese foreign direct investment in Netherlands: myth or reality?" Master's thesis, 2017. http://hdl.handle.net/10071/17144.

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Together with the increased internationalization of the companies, as an answer to the challenges of globalization, emerged the interaction between different tax systems. In this context, MNCs exploited gaps and differences between tax systems in order to reduce the tax burden. As a result, the taxation became an area of attention and highly considered as a key factor in the decision of internationalization. The present study aims to identify the countries where the Portuguese companies normally invest, and how taxation influence that decision of investment. With this objective, a compa
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Books on the topic "Special Purpose Acquisition Companies"

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Chuvikov, Dmitriy. Models and algorithms for reconstruction and examination of emergency events of road accidents based on logical artificial intelligence. 2nd ed. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1220729.

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The purpose of the monograph is to create a methodology, combined expert and simulation models, as well as algorithms and software-modeling tools for reconstruction and examination of accident events for automating decision-making by an expert center employee.&#x0D; The methodology of combining and algorithms of joint work of an expert system based on logical artificial intelligence (mivar approach) and a simulation system for solving problems of reconstruction and examination of road accidents are developed; model reconstruction and examination of the accident in the formalism of the knowledg
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Günther, David. Special Purpose Acquisition Companies und die Ineffizienz des Kapitalsystems. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110726589.

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Strohmeier, Tobias. Special Purpose Acquisition Companies: SPACs Im Spannungsfeld Von Deutschem Aktien- und Kapitalmarktrecht. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2012.

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Strohmeier, Tobias. Special Purpose Acquisition Companies: SPACs Im Spannungsfeld Von Deutschem Aktien- und Kapitalmarktrecht. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2012.

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An Overview of Structured Investment Vehicles and Other Special Purpose Companies. McGraw-Hill, 2010.

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Charles, Proctor. Part E Guarantees and Security, 37 Vitiating Factors—‘Financial Assistance’. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780199685585.003.0037.

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This chapter considers the rules preventing a company from financing an acquisition of its own shares. It discusses the financial assistance prohibition under Section 678(1) of the Companies Act 2006; the scope of the prohibition; the ‘larger purpose’ and other exemptions; and the consequences of breach.
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Dasgupta, Anirban. Land Reform in Kerala and West Bengal. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198792444.003.0011.

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This chapter examines patterns of land acquisition in the establishment of two enterprises that obtained the status of proto-national industries before independence in 1947: the Tata hydro-electric power companies in the Western Ghats, and the Tata Iron and Steel Company at Jamshedpur. The chapter comparatively shows how the legal instruments of dispossession varied according to the distribution of power, arguing that the entry of Indian capital in the industrial sector in the early twentieth century made possible two seemingly contradictory but mutually constitutive trends: the legal designat
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Charles, Proctor. Part E Guarantees and Security, 29 Charges Over Shares and Other Securities. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780199685585.003.0029.

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A charge over shares may be taken for various reasons. Where the security consists of a portfolio of listed securities, they will have their own ascertainable value and there will be a ready market for them in the event that the bank wishes to realize its security. A bank may also wish to take a charge over shares for other, less obvious reasons. For example, if it funds the acquisition of a commercial property by a company specifically incorporated for that purpose, it may wish to take a charge over shares from the equity investors. This chapter discusses legal charge; equitable charge over s
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George, Walker, Purves Robert, and Blair Michael. Part III Financial Sectors and Activities, 22 Collective Investment Schemes. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198793809.003.0022.

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This chapter focuses on the regulatory framework for collective investment schemes (CISs). The Financial Services and Markets Act 2000 (FSMA) imposes a special regulatory regime on investment funds that fall within its wide definition of CIS, which has been placed within the scope of regulation since the enactment of the Financial Services Act 1986. The definition of CIS covers almost all types of investment funds with the exception of investment companies, investment trusts, and pooled investment special purpose vehicles. The chapter first considers the European directive for ‘undertakings fo
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Johansen, Bruce, and Adebowale Akande, eds. Nationalism: Past as Prologue. Nova Science Publishers, Inc., 2021. http://dx.doi.org/10.52305/aief3847.

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Nationalism: Past as Prologue began as a single volume being compiled by Ad Akande, a scholar from South Africa, who proposed it to me as co-author about two years ago. The original idea was to examine how the damaging roots of nationalism have been corroding political systems around the world, and creating dangerous obstacles for necessary international cooperation. Since I (Bruce E. Johansen) has written profusely about climate change (global warming, a.k.a. infrared forcing), I suggested a concerted effort in that direction. This is a worldwide existential threat that affects every living t
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Book chapters on the topic "Special Purpose Acquisition Companies"

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Watanobe, Yutaka, and Nikolay Mirenkov. "F-Modeling Environment: Acquisition Techniques for Obtaining Special-Purpose Features." In Databases in Networked Information Systems. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-37134-9_14.

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Higano, Yoshiro. "Introduction: Real Estate Tax System and Real Estate Market in Japan." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_8.

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AbstractThis introduction summarizes chapters of Part II. In Chap. 10.1007/978-981-15-8848-8_9, Yamamoto (Jpn J Real Estate Sci 31:88–96, 2018) has compared between the street method, the asset valuation adopted for the imposition of property tax in Japan, and the computer-assisted mass appraisal (CAMA) method generally adopted in North America focusing on education and training of valuators. In Chap. 10.1007/978-981-15-8848-8_10, Yamazaki (Jpn J Real Estate Sci 31:97–101, 2018) argues that one of the major causes for relatively low density use of land in the city in Japan is the land tax system. He focuses on property tax and examines defects of the tax from view of economist. In Chap. 10.1007/978-981-15-8848-8_11, Kobayashi (Jpn J Real Estate Sci 31:129–138, 2018), taking an actual example, has examined difference between precise legal interpretation of ‘exemption from real estate acquisition tax due to purpose of use’ and taxation practices conducted by local administrative bodies. In Chap. 10.1007/978-981-15-8848-8_12, Shirakawa and Okoshi (Jpn J Real Estate Sci 31:88–96, 2017) have shown that the real estate companies were committed to transactions as dual agencies to whatsoever degree, and analyzed attributes of real estate brokerage companies which are able to be dual agencies and how such dual agency affects contract price.In Chap. 10.1007/978-981-15-8848-8_13, Ueno (Jpn J Real Estate Sci 31:97–105, 2017) has analyzed impacts of the macroeconomic conditions on the land price gradient curves which are estimated using real estate data of the Tokyo Metropolitan Area in 1970, 1976, 1985, 1988, 1994, 2008, 2010, and 2016. In Chap. 10.1007/978-981-15-8848-8_14, Komatsu (Jpn J Real Estate Sci 31:110–118, 2017) has analyzed impacts that refurbishment of existing apartment has on possible increase in rent using the multinomial probit model and the Tobit model. In Chap. 10.1007/978-981-15-8848-8_15, Hanazato (Jpn J Real Estate Sci 31:119–128, 2017) has shown that around 90% of condominium reconstruction cases are predictable using the estimated discriminant function in terms of objective real estate data only. In Chap. 10.1007/978-981-15-8848-8_16, Ota et al. (Jpn J Real Estate Sci 31:109–119, 2018) have analyzed determinants of rent for rental house, office, and shop within 10-min walking distance from Shibuya Station in Tokyo. Multiple regression analyses are conducted and have shown that space syntax (SS) measures (Hillier and Hanson, The Social Logic of Space. Cambridge University Press, Cambridge, 1984) significantly affect rent as well as conventional location attributes.
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"Special Purpose Acquisition Companies (SPACs)." In Reverse Mergers. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119204534.ch13.

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"Special Purpose Acquisition Companies (SPACs)." In Regulation A+ and Other Alternatives to a Traditional IPO. John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119416166.ch11.

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"A. Special Purpose Acquisition Companies (SPACs)." In Special Purpose Acquisition Companies und die Ineffizienz des Kapitalsystems. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110726589-003.

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"Einleitung." In Special Purpose Acquisition Companies und die Ineffizienz des Kapitalsystems. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110726589-002.

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"D. Rechtsprobleme bei der SPAC-Transaktion in der Rechtsform der deutschen AG." In Special Purpose Acquisition Companies und die Ineffizienz des Kapitalsystems. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110726589-006.

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"F. Fazit." In Special Purpose Acquisition Companies und die Ineffizienz des Kapitalsystems. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110726589-008.

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"Frontmatter." In Special Purpose Acquisition Companies und die Ineffizienz des Kapitalsystems. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110726589-fm.

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"C. Wirtschaftliches Leistungsvermögen einer SPAC-Übernahme." In Special Purpose Acquisition Companies und die Ineffizienz des Kapitalsystems. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110726589-005.

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Conference papers on the topic "Special Purpose Acquisition Companies"

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Yatskiv, Vasyl, Anatoliy Sachenko, Volodymvr Kochan, and Oleksandr Osolinsky. "Technique of Green Wave Regulation for Special Purpose Vehicles." In 2018 IEEE 4th International Symposium on Wireless Systems within the International Conferences on Intelligent Data Acquisition and Advanced Computing Systems (IDAACS-SWS). IEEE, 2018. http://dx.doi.org/10.1109/idaacs-sws.2018.8525811.

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Provasi, Roberta, and Patrizia Riva. "The special purpose acquisition company (SPAC): Evidence of a new model for the development of the Italian SMEs." In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a20.

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Galić, Matej, Ivan Ružić, and Tomislav Horvat. "PARTNERSHIPS IN MODERN PROCUREMENT SYSTEMS AS THE BASIS FOR COMPANIES' STABILITY AND GROWTH IN CRISIS AND UNPREDICTABLE CIRCUMSTANCES." In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18350.

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All functions within the company, regardless of its size and activity, meet with an extremely dynamic economy and an environment in which they perform many day-to-day activities. In that sense, procurement is no different. It no longer serves only the purpose of ordering goods or services at the request of production at the lowest possible prices. Today's modern procurement systems offer solutions, improvements and thoughts on all aspects of business operations in which they are involved. There is a special emphasis on the dynamic resolution of challenging situations, which lies in unpredictab
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Nava, P., N. Paone, G. L. Rossi, and E. P. Tomasini. "Design and Experimental Characterization of a Non Intrusive Measurement System of Rotating Blade Vibration." In ASME 1993 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1993. http://dx.doi.org/10.1115/93-gt-016.

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A measurement system for non-intrusive monitoring of rotating blade vibration in turbomachines based on fiber optic sensors is presented. The design of the whole system is discussed; the development of special purpose sensors, their interfacing to the data acquisition system and the signal processing are outlined. The processing algorithms are tested by software simulation for several possible blade vibrations. Experimental tests performed on different bladed rotors are presented. Results are compared to simultaneous strain gauge measurements.
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Liodorova, Julija, and Irina Voronova. "Z-score and P-score for bankruptcy fraud detection: a case of the construction sector in Latvia." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.029.

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To protect investment and ensure repayment of payables, recent studies have focused on identifying the relationships between company bankruptcy and internal fraud. The P-score model that is based on the most popular Altman Z-score model has been developed to indicate the manipulation of financial statements. Purpose of the study is to determinate the accuracy and the feasibility of P-score and Z-score models to detect fraudulent bankruptcy in regional conditions, based on reports of the Latvian construction companies that failed due to fraud, and during the verification of other known data. Re
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Peng, Chen, Zheng Zhang, Tao Peng, Renzhong Tang, and Xiaoliang Zhao. "Order Fulfilment Progress Estimation for Collaborative Manufacturing Enabled by Industrial Internet of Things." In ASME 2020 15th International Manufacturing Science and Engineering Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/msec2020-8387.

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Abstract It has been recognized by manufacturing companies that working collaboratively is the way to advance their competiveness. Order fulfillment estimation addresses the issue of uncertainty from vendors. It is significant for collaborative manufacturing, which enhances companies’ responsiveness to market dynamics. In a data-rich scenario, order fulfillment estimation can be performed based on information extracted from data acquisition devices, such as smart sensors. The analysis result should serve the decisions-making of the production planning, and an indicator should be passed along t
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Mušura, Gordana. "THE ROLE OF CULTURAL DIMENSIONS OF COMMUNICATION AND DEVELOPING CULTURAL AWARENESS IN INTERNATIONAL BUSINESS." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.203.

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The purpose of this paper2 is to consider the importance of understanding cultural dimensions of communication and what role they play in developing cultural awareness among managers working in international companies with a whole variety of employees from different countries and with different cultural backgrounds. That is why international managers need to be trained to become aware of cultural and social differences and to be able to act in an appropriate way and cope with problems if it is necessary, especially in these disruptive and risk-averse times, caused by Covid-19 virus and a pande
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Bhattacharya, Anindya. "Stress Analysis of Pipe Support Attachments: A Comparison of Analytical Methods and Finite Element Analysis for Circular and Non-Circular Attachments." In ASME 2013 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/pvp2013-97622.

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Despite the availability of special purpose FE codes with post processing facilities as per rules of ASME SEC VIII Division 2, use of simple analytical methods like ring loading around a circumference or more complex methods like Welding Research council bulletins 107 and 297, will continue to be used in the industry for a significant period of time for stress analysis of pipe support attachments. The reasons are few: not all engineering companies have such custom made FE codes, lack of trained personnel to work with general purpose FE codes, ease of implementation of the available methods and
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Joldeska, Irina, and Stevcho Mecheski. "Establishing an Annual Account for Performers of Independent Activity." In 5th International Scientific Conference 2021. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-464-4.17.

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The preparation of the Annual account is mandatory for all economic entities in the Republic of North Macedonia. Depending on the type of categorized economic entity, special forms are prepared prescribed by law, in order to summarize them in the Annual account. Performers of independent activity are economic entities that include an individual person – entrepreneur, sole proprietorship an individual person who is engaged in performing agricultural, craft activity, as well as a person who performs a service or free occupation. Accordingly, at the end of the year, it is necessary to prepare an
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Šain, Marija. "CORPORATE SOCIAL RESPONSIBILITY IN TIMES OF CRISIS: COVID-19." In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18348.

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Abstract:
Corporate social responsibility implies business with concern for ethics, human rights, community needs, and investment in environmental protection. It is especially evident in crisis situations when the expectations of the environment about the application of these principles of the company are higher. The Covid-19 pandemic, as a crisis situation in which companies found themselves, led to changes in business models that had an impact on their stakeholders as well. In this segment, corporate social responsibility can be a useful and effective way to mitigate the potential effects of a pandemi
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