We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.
Undeclared work, being one of the main manifestations of hidden economy, becomes the bull’s-eye for many countries focusing on reshaping their social and economic policies in order to tackle this issue, especially since the onset of the economic crisis that hit Europe and the World in 2008. The most recent economic indicators coming from Europe show that this crisis has not concluded and European economies are yet to deal with its mid and long-term consequences. Macedonia and other Western Balkan countries are not exempt from this process, with job creation and policies targeting unemployment (28.2% as of Q2 2014) being a major concern and a focal point of political activity. Low growth prospects in the EU and sluggish economic conditions forecasted in 2014 are also limiting Macedonia’s growth prospects, which at this point are still positive at around 4% GDP growth annually (4.3% as of Q2 2014). In the following period, economic growth will dictate the unemployment rate while regulatory reforms targeted at labor policy, taxation, and inspections will dictate the extent of undeclared economy and, consequently, the risk of poverty and social exclusion that undeclared workers will be subjected to.
More...
Mediterranean ecosystems are populated mostly by small family businesses. As a consequence of the central role played by the family in the countries in this area of the world, members of a single family hold the property and deal with the management of companies. This, on the one hand, constitutes strength of these companies, which benefit from high internal cohesion that makes it very resistant to the difficulties; on the other hand, affects their potential for growth and technological innovation, since the human and financial resources of a family are often insufficient to successfully implement a development strategy. Until now, small family businesses have faced internal competition and international in various ways: creating districts to make ‗critical mass‘ and survive the competition exerted by larger companies; specializing in productions that cannot be easily imitated, because highly differentiated (Made in Italy‘); operating in areas protected from foreign competition because they consist of small businesses operating in local markets, with low capital intensity and low added value.The tremendous acceleration of technological development requires these small family businesses to overcome this financial gap, managerial, and know-how that does not allow to exploit their development potential. This need also arises (perhaps especially) for innovative businesses at start up and, in general, for newly established firms. This does not mean that the Mediterranean should imitate the Anglo Saxon model based on big corporations, private equity and efficient capital markets. Quite the contrary. Any attempt to imitate this model would be destined to a resounding failure because inconsistent with the widespread entrepreneurial culture in the Mediterranean countries.The big corporations operating in the Anglo-Saxon world, are facing the fierce competition of startups that introduce innovations that generate discontinuities jeopardizing their business model. The need to standardize processes makes them unwieldy and unsuitable to promote innovation. An obstacle to innovation derives from the need to neutralize the risks typical of radical innovations in product and process. To cope with this problem, they are creating spin offs, through which experience innovations outside (thus neutralizing the risks), and acquiring innovative startups that have already achieved success in the market (and therefore are not very risky).
More...
The monograph repeatedly covers the question of the actual purpose of running an economic activity as well as the problem of referring to ethical values by entrepreneurs and the Aristotelian dilemmas differentiating between needs and wants so as to better understand the evolution of societies towards consumerism. On the other hand, we referred also to the meaning of cultural factors, the role of religion or, in general terms, the significance of informal institutions in the development of societies. We tried to identify them in the context of the discussed problems of wealth and poverty of nations, reminding the reader in a way that the non-solved question has been a major issue of economic research for years, put on a kind of pedestal of the problems analysed in economics by the father of the discipline - Adam Smith. In respective chapters we referred to the concept present in modem economic literature of stimulating development and providing equal opportunities for less developed countries, which led to pondering about the role of the country in the economy both in a national and global context.
More...
In response to a quickly evolving legal environment and more generally to changing conceptions about the role and responsibilities of the corporation and its executives, many firms have adopted codes of ethics whose legal relevance is uncertain, and whose relation to actual ethics is largely problematic. First, it is necessary to analyze the theoretical model of these codes, as business environments tend to be assessed in terms of “business ethics”, which is conceptually difficult not to discount, since ethics should possess a universalist vocation, hence the necessity to seek whether there could be a variety of ethics which could bear the same validity. More generally, can individuals (or corporations) bestow upon themselves any set of chosen ethical rules? We propose that ethical codes actually mimic and anticipate what legislators or judges have (or will have) considered as ethical behaviors. Since the law is itself an imitation of ethical rules, codes of business ethics are therefore imitations of imitations. The works of Kant and Levinas, in particular, will serve as points of reference.
More...
Agriculture is a vital activity with major consequences on food security of the population and on regional and local ecosystems, becoming a geostrategic tool important for the economic development of any country. In accordance with the requirements of the European Union, agriculture must be developed and transformed into an ecological agriculture that can offer viable solutions for: satisfying the demand for natural products obtained without the use of fertilizers and chemical substances, while at the same time diversifying and expanding the agricultural sector in harmony with environmental protection and the principles of sustainable development. The aim of the paper is to highlight the evolution of Romanian agriculture in the context of sustainable development according to the requirements of the European Union.
More...
Gender disparities and women discrimination on labour market seem to be the most important problems in European Union member states. Therefore, different regulations and strategies to improve situation of female employees have been introduced. To formulate such solutions, it is necessary to analyze the women’s situation on the EU labour market that was a goal of the research which we financed by National Science Center. The monography contains the results obtained for the years 2002-2014. Analysis concerns economic activity, wages and gender pay gap modelling, together with presence of women in management. Changes of labour activity in European Union countries after the crisis seem to be interesting since the crisis was mostly visible in masculine economic sectors. Economic inactivity and its determinants are also very important issues which were analyzed. Modelling of remuneration and gender pay gap are one of the basic questions. Factors which were identified as having impact on both phenomena are discussed. Women in boardrooms and the influence of the gender structure of management to the financial performance of companies have been a hot topic recently. Therefore, the results of our investigation of these issues seem to be interesting. // Nierówne traktowanie ze względu na płeć i dyskryminacja kobiet na rynku pracy są uważane w krajach Unii Europejskiej za jeden z głównych problemów, o czym świadczą m.in. zapisy legislacyjne i strategie zmierzające do poprawy pozycji kobiet. Istotna jest zatem analiza sytuacji kobiet na rynku pracy Unii Europejskiej, co było celem badań finansowanych przez Narodowe Centrum Nauki, których wstępne wyniki dotyczą lat 2002-2014. W monografii zaprezentowano w szczególności aktywność zawodową, modelowanie płac oraz obecność kobiet w kierownictwie. Interesujące wydają się zmiany aktywności na rynku pracy w krajach Unii Europejskiej po kryzysie, bowiem dotknął on przede wszystkim sektory mocno zmaskulinizowane. Ważnymi problemami są też bierność zawodowa i jej przyczyny, które poddano analizie. Modelowanie płac i badanie luki płacowej implikowanej płcią należą do podstawowych zagadnień, dlatego poświęcono im w publikacji sporo miejsca, poszukując czynników oddziałujących na oba zjawiska. Dostęp kobiet do stanowisk kierowniczych i rozważanie wpływu struktury managementu na sytuację finansową przedsiębiorstw jest natomiast stosunkowo nowym i godnym uwagi nurtem w badaniach rynku pracy.
More...
A financial manager at any time should: know exactly necessary and expected amounts in the accounts of the company during weeks, as well as within a month, quarter, year; to be sure that the company is the optimal formation of cost, reasonable pricing; know how the maximum financial result is achieved, aimed at company value growth. With the expansion of the enterprise financial management is much more complicated, but even more. The role of effective financial management is growing.This tutorial shows the scope of the application financial management to business leaders and financial experts were able to assess the completeness and degree of financial planning and management in its business subject, the management of financial flows and, financial system stability in unstable conditions of the Kazakhstan economy.
More...
This publication presents the proceedings of the 16th International RAIS Conference on Social Sciences and Humanities held on March 30-31, 2020. The Conference was organized by Research Association for Interdisciplinary Studies.
More...
Undoubtedly, organizations operate nowadays in a world characterized by complexity and uncertainty. Under these circumstances, an organization must ponder upon everything that is relevant to its strategic objectives, be it operational capabilities, key drivers exerting positive, respectively negative consequences, or other factors. Therefore, it must assess both its external and internal environment. Analysing and managing trends that might affect organizations’ performance will enable managers to make decisions and develop appropriate strategies. For the present paper, the internal environment of companies will serve as the general centre of interest of the conducted analysis, paying particular attention to Porter’s Value Chain Analysis. Nevertheless, in a business context in which sustainability is becoming increasingly important, more and more executives consider sustainability strategies necessary for maintaining their companies competitive, a fact which stands for beekeeping enterprises as well. Given the valuable contribution of the beekeeping sector to the ecosystem through pollination services, we may already consider beekeeping enterprises sustainable by default to a certain extent. However, there are still a number of shortcomings remaining that need clarification. The managerial challenges posed by what integrating sustainability in business means have led to an increasing attention given to its understanding and not only. Consequently, the aim of this paper is to bridge sustainability and beekeeping enterprises though the value chain analysis and provide an assessment from a strategic point of view. The results provide implications for the strategists, bringing them one step closer to formulating a strategy tailored to their firms that enhances the likelihood of gaining competitive advantage.
More...
The purpose of this article is to conduct a brief meta-analysis on the topic of integrated reporting (IR) in order to identify and highlight the main criticisms of this process. The main objective of the research concerned the study of specialised paper before and after the development and application of a conceptual framework regarding integrated reporting. In this respect, a few indexed papers in the ISI Web of Science will be analysed first and the meta-analysis will be performed using the cluster method. The results of the research will be a starting point for other research papers, in order to improve/perfect the economic-financial communication of the reporting entities and also in order to cover the deficiencies regarding the standardisation of IR.
More...
The main objective of this study is to highlight the perception of ethics and responsibility as fundamental values in the activity of public institutions. Another aspect to be clarified is the degree to which taxpayers, through their adopted attitude, are prepared or want to actively participate in consolidating a transparent, responsible, and efficient administrative act, adapted to the new fiscal-budgetary and socio-economic changes. The orientation towards this attitude was determined especially through by my own professional activity and by the particularly important goal of the administration reform - to bring the citizen - taxpayer as close as possible to the public institution and to the services that the institution provides. After more than 10 years of professional experience in this field, I can say that informing the citizen is not enough. It is predominating the notifications regarding payment obligations and tax compliance. Any taxpayer has equal obligations and rights. First of all, I am referring to the right to request and receive the necessary information, then to the right to be heard and assisted. Another important right is to pay the correct amount of established taxes and fees. Adding the right to file complaints against the administrative acts and far too often changings tax legislation, this can put pressure on the civil servant. Cultivating the ethical attitude, the morale and professional responsibility, this will determine optimal choices, decisions and actions. At the same time, the citizen must not be a spectator, but a co-actor of the process of achieving the highest possible ethical standards at the level of these services and public institutions in general, by reporting the situations of violation of ethical norms and by refraining from encouraging unethical behaviors. There is more in the ethical and responsible behavior of the civil servant than the duties in the job description. We are talking in this case about a particularly important concept, about social responsibilities.
More...
This paper is of particular importance in the development of a business, taking into accountthe ethical issues arising from the livestock sector, with a focus on the pig sector, for Romanian agriculture. Following an analysis carried out in the Romanian pig sector, it was concluded thatthe share of pig breeding had been decreased as regards the intensive farming, and 70% of them were found in rural households, particularly vulnerable in economic crisis conditions. Pork consumption has increased due to largely pork imports, which contributes to a negative trade balance in this sector. However, for 2015-2019 period, the production of live pigs and pig meat is expected to increase, due to increased financial support, by creating new modern farms applying the latest breeding technologies, ensuring a complete biosecurity system 'from farm to fork', having access to structural funds and also respecting the EU quality standards.
More...
The process of digitizing the economy and all the related branches, implies changes in the behaviour of all actors in this field. Digitizing the daily life of society and governance is not just a matter of infrastructure, it is a matter of the human resource and the ethics of these persons that provide public services. The Regulation (EU) 2016/679 of the European Parliament and of the Council, known by the acronym "GDPR", regulates the protection of sensitive information of people, on the European Union territory. "GDPR" has important implications in the area of public administration, where it’s purpose is to protect the dissemination of personal information regarding the citizens, while at the same time, to respect the legal norms of transparency, all of which happen simultaneously with the technologization of the administrative processes and the digitization of the services offered to the citizens, i.e. to provide efficient, effective and ethical public services. The transposition of European norms regarding personal data, within the national legislation, affects the digitization of the Romanian administrative system, which is already a slow and rigid process, and discourages the citizens to access information of public interest. In the present digital times for the public administration is identified the need for a modernized digital system used by the civil servants, which will facilitate the access of the applicants to the information and protect the sensitive character of certain information, in an ethical and professional way for all the parties involved.
More...
The psychological abuse on a person at work it is called mobbing. This phenomenon it is one that influences the organizational culture, in a negative sense, reducing job satisfaction and creating a tense atmosphere. The consequences of this phenomenon affect the climate within the organization, the performance of the employees and by default, the objectives of the organization. The purpose of this article is to define and to determine the types and cases in which the phenomenon of mobbing occurs. We also analyzed the existing legislation regarding the protection of the employees from this phenomenon.
More...
Marketing is an area that particularly affects consumer marketing decisions, especially through the use of instruments such as advertisement and gamification. Advertisements are traditional tools for shaping relationships with consumers, while gamification represents a modern and even innovative trend of marketing communication. In order to obtain knowledge about the impact of advertisement and gamification on consumer confidence in mBank, both a quantitative method (an experiment) and a qualitative method (an analysis of the contents of the selected advertisements and mGra) have been used. The choice of these methods seems to be the most appropriate one from the point of view of the research problem, since the quantitative approach allowed the author to explain the studied phenomenon, while the qualitative approach contributed to its understanding.
More...
The risks of climate change are emerging as significant problems not only in the real sector of the economy, but also in the financial sphere. Environmental issues are seen as an element of corporate social responsibility (CSR) and are an important part of the concept of sustainability of banks. The results of the present study show that environmental activities lead to short-term costs, but in the longer term are expected to contribute to higher profitability, loan portfolio quality and more effective risk management. Sustainable development as a strategy to achieve higher values of performance indicators. The biggest challenge for banks is to turn sustainable development activities from investment costs with an indefinite effect into a way to create shareholder-aware value.
More...
This publication presents the proceedings of the ConScienS Conference on Science and Society held on September 28-29, 2020. The conference is organized by the ConScienS Research Center in partnership with the Research Association for Interdisciplinary Studies (RAIS). The main theme of this conference was Pandemics and their impact on Society.
More...
Monografia wpisuje się w nurt badań nad zrównoważonym rozwojem, odpowiedzialnością społeczną i środowiskową biznesu. Reprezentuje pole naukowe rachunkowości i sprawozdawczości w zakresie zużycia dóbr nierynkowych, takich jak powietrze, środowisko przyrodnicze, cisza czy krajobraz. Odpowiada na rosnącą wśród interesariuszy potrzebę raportowania informacji niefinansowych. Książka poświęcona jest kosztom społecznym w teorii i sprawozdawczości jednostki gospodarczej na przykładzie przedsiębiorstwa wydobywczego KGHM S.A. Autorka próbuje odpowiedzieć na pytanie, czy w nauce rachunkowości występują metody wyceny mogące służyć do wyceny kosztów społecznych powstających w wyniku negatywnego oddziaływania przedsiębiorstw na otoczenie. W odpowiedzi przedstawia propozycję wyceny i prezentacji w sprawozdawczości niefinansowej kosztów społecznych jednostki gospodarczej na przykładzie KGHM S.A.
More...
The purpose of the presented work is to present basic information about marketing controlling, its functions, tools and stages, as well as to present the necessary controlling analyses relating to the marketing activities of the enterprise. The work consists of two parts. The first presents the concept of control, controlling and marketing controlling. The assumption is made that a necessary condition for an enterprise to use marketing controlling is that it has a Marketing Information System. The second part presents controlling analyses relating to the enterprise's environment, its personnel resources, financial situation, marketing strategy and applied marketing-mix tools. The enterprise implements a marketing strategy and its execution should be controlled. During the implementation of this strategy, information is therefore collected on the degree to which marketing objectives are achieved, the marketing-mix instruments used and the company's position on the market. These are subjected to controlling analyses, which makes it possible to decide whether to stay on the current market, to serve temporal segments, possible adjustments to the marketing strategy or expansion into new markets. planned. On this basis, it prepares a revised strategy for the next period or decides to withdraw from the current market and expand into new markets. Controlling analyses are carried out during the execution of the marketing strategy and can also be carried out after the execution of the strategy as part of a marketing audit. Their scope is then much broader and also includes the industry in which the company operates and the geographical scope of its operations.
More...