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INTERACTIVE LEARNING METHODS FOR THE DEVELOPMENT OF ENTREPRENEURSHIP

Author(s): Mihaela-Lavinia Ciobănică / Language(s): English Issue: 02/2016

One of the interactive methods of learning used for development of entrepreneurship is now the simulated enterprise. The purpose of a simulated enterprises is to train students in the activity of a instructive-educational development to integrate successfully in the labour market. The most commonly encountered phenomenon in our country is occupation by young graduates with higher education some jobs in fields different from what they have studied or lower positions. The cause of this phenomenon more often encountered is lack of practical knowledge about the profession and about the mechanisms of functioning of a company. To be effective, companies need people ready prepared, a comprehensive package of knowledge, skills, competencies, and this cannot be achieved just by following University courses, without an internship in a real economic environment or even to simulate one. This learning method consists in simulating the economic processes that takes place in a real enterprise as well as its relationships with other firms and institutions.

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AFRICANITY AND THE POLITICS OF AFRICAN XENOPHOBIA: A STUDY OF TWO PARALLELS

Author(s): Olawale Olufemi Akinrinde / Language(s): English Issue: 4/2020

The search for sustainable home-made solutions to both internal andexternal challenges especially the colonialist and neocolonialist epistemologiesas well as the Eurocentric construction of African history that Africa is facedwith has, in part, led to the call and coining of the concept of Africanity. Whilethis call has, on several occasions, been racially discredited by the West, it hasnow assumed a pivotal space in Africa’s developmental agenda. Again, whileefforts geared towards the re-awakening of the consciousness and belief in theAfrican Indigenous system and its capacity to spearhead the much desired goalof Africa’s development continue to be intensified, the recent manifestations ofthe xenophobic attitudes in Africa now negates the spirit of Africanity and thegoal of a united Africa, consequently posing a major hindrance to Africa’sdevelopment. Findings have however shown that the concept and propagation ofAfricanity in the wake of the xenophobic experience in Africa is largelyparadoxical. It has been observed that Africans are equally neck-deep in whatthis concept is set out to achieve. As a corrective response to the racist and sexistontology of the West, it has paradoxically failed to illuminate the trueAfricanness of Africans in contemporary racist, sexist and xenophobic Africa.Consequently, this paper concludes that the whole concept of Africanity incontemporary Xenophobic Africa is paradoxical.

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Identification of base erosion and profit shifting using tax evasion rate

Author(s): Michal Friedrich,Jana Tepperová / Language(s): English Issue: 1/2021

Multinational enterprises (MNEs) use different methods and structures for base erosion and profit shifting (BEPS) to optimize the tax liability of the group. It is of great interest to the relevant countries to be able to identify such practices and react with appropriate measures. The objective of this paper is to verify whether selected MNEs engaged in the digital economy tend to shift profits from the Czech Republic to jurisdictions with lower taxation using the tax evasion rate (TER) indicator and the transactional net margin method (TNNM). Since the TER method has not been tested yet, this paper also aims to demonstrate its application on real world data and to evaluate its usability. On a sample of five MNEs, the analysis showed a potential tendency to shift profits within Europe for four MNEs (Amazon, Apple, Google and Uber) and a potential tendency to shift profits specifically from the Czech Republic for one MNE (Amazon). The analysis shows that TER is suitable as a preliminary indication of possible risks, rather than their exact quantification.

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Zarządzanie relacjami z klientem. Strategia i perspektywy systemowe

Author(s): Miłosz Czopek,Marta Kazusek / Language(s): English Issue: 3/2020

Market dynamics, growing consumer awareness, new needs, and the changing lifestyle of society forces the search for new business solutions. One of them is the strategy known as Customer Relationship Management, CRM, i.e. customer relationship management interpreted as a bridge between the organization and its customers. Its goal is to establish lasting and long-term ties between the organization and buyers, which translate into benefits for both parties. The term CRM is interpreted in two ways: as a customer relationship management strategy and as an IT system. The aim of this article is to discuss the most important aspects of customer relationship management, both from the perspective of management philosophy and a technical support instrument. The article shows the sources of strategies and technical solutions, definitions, benefits resulting from the implementation of CRM in organizations, functions of CRM systems, application possibilities, and individual stages of implementation.

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An Empirical Model of Motivation for Social Entrepreneurship

Author(s): Sorin Blaga / Language(s): English Issue: 1/2021

This paper responds to calls for more empirical research in social entrepreneurship (SE) and aims to empirically establish the role of intrinsic, extrinsic, and complex motivations, alongside employment status and the existence of start-up capital on motivation for SE. A quantitative methodology is employed, using multiple linear regressions (MLR). Six hypotheses are tested and the results reported show that all variables have a positive effect on SE. For the first time, this study tested the “complex motivation” which has a positive impact on SE up to the level that intrinsic and extrinsic motivation, become non-significant.

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Egzystencjalno-religijny model przywództwa biznesowego. Perspektywa holistyczna

Author(s): Agnieszka Marek,Sylwia Kostrzewa / Language(s): Polish Issue: 2/2020

The main aim of the paper is to show an existential religious model of business leadership. We want to defend the thesis that leaders, who consider existing norms and regulations, have the greatest influence on how organisational aims are achieved. Thus, based on the concept of Kierkegaard’s modes of existence, we show that the individual values and motives of leaders’ behaviour influence the shape of the leadership itself as well as the management of an organisation. On the basis of a literature review, we propose the following connections: an aesthetic mode with instrumental motives which result in the shareholder perspective; an ethical mode of existence with normative motives which lead to the stakeholder perspective; and the spiritual mode of existence with transcendental motives which enable leaders to introduce a holistic perspective of management. However, we cannot link certain motives with a particular type of leadership, as leaders with different modes of existence might practice the same type of leadership (i.e., leadership based on values, authentic leadership) and combine various types of leadership in their actions. The paper might provide a theoretical basis for empirical research on leadership and managerial behaviour.

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CHALLENGES FACED BY AUDITORS WHEN ESTIMATING FAIR VALUES. AN EXPERIMENT IN AN EMERGING ECONOMY

Author(s): Adela Deaconu,Ioana Ciurdaș,Carmen Giorgiana Bonaci / Language(s): English Issue: 1/2021

Risks related to fair value (FV) estimates and their impact on the audit process represent a crucial topic in accounting and audit literature. Therefore, this paper focuses on one of the influential factors of FV estimation and related risks in audit missions, i.e. the valuation process performed (provider and measurement). In doing so, it addressees a less analysed FV level of estimation – level 3 according to IFRS 13, ’the models’, for the case of tangible assets. An experiment is conducted on a group of auditors, members of the Romanian audit professional body. The results reveal that, if the internal control quality is high, auditors differentiate between FV providers in the case of: FV measurement, i.e. income valuation approach versus cost approach, which implies additional effort for verification and risk of misstatement, when the estimation is provided by a third party instead of management. These findings could be related to the volatility of the investigated economic context and the respondents’ level of knowledge and expertise. We infer that respondents have a moderate understanding of valuation logic and methodology while excessively relying on their own valuator.

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Manifestation of Marketing Ethics in the Market

Author(s): Lina KAZOKIENĖ,Regina Virvilaitė / Language(s): English Issue: 2 (42)/2005

This article highlights the basics of marketing ethics manifestation in the market. It highlights the concept of ethics as well as its influence on marketing related decisions, it also describes the main breaches made against marketing ethics that influence the elements of the marketing complex: goods, price, distribution and promotion. Marketing ethics is one of the little researched areas. Theoretical studies of marketing ethics showed that previous work of scholars on this subject had no theoretical basis when originality and profoundness is concerned, scholars analyzed examples of unethical behavior and researched the responsibility of marketing specialists. The newest literature presents ethical structures, the use of which influenced stimulation of research in the field of marketing ethics, enunciation of appropriate subjects and ethical character of marketing specialists’ activities. Currently, requirements of ethical behavior on marketing specialists are increasing. Social responsibility is becoming more and more important, because the concept of moral dimensions and ethics may determine success or failure of any organization. Problematic issues of ethics may arise at any stage of marketing related decision-making, starting from the formulation of strategy and ending up with its implementation. Practice shows that ethical behavior of organizations is useful to them economically as well as socially. But all this only manifests itself in the long run of time, so that is why organizations very often choose an economically better solution and do not respect future prospects. Introduction of moral values in the process of marketing related decision-making shall allow not only to avoid ethical breaches, but shall also increase competitiveness, good image as well as nurturance of relationship with market partners.

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Моральная проблема сигнализаторства

Author(s): Olga Sergeevna Evchenko / Language(s): Russian Issue: 03/2016

In this paper we investigate the phenomenon of "signalizatorstvo" – incriminating statements by employees. Signalizatorstvo (information) – is a form of opposition to violations of moral and legal norms, one of the possible forms of protection for the interests of the individual and society, human dignity. In Western countries signalizatorstvo took the form of institutionalized formal procedure, with its own rules and laws. The article examines the question of the moral status information.

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The road to hell is paved with good intentionality

Author(s): Carin Isabel Knoop / Language(s): English Issue: 24/2021

The dislocation of the Pandemic caused social convulsions around the world. The middle and ruling classes seem to have rediscovered humans – essential workers, employees, members of underrepresented minorities, and children. In our rush to atone our sins and redress imbalances, we are not stopping to define words nor, as the pragmatists would want us to, think through what our moral precepts mean in practice. Nor do we have the tools in accounting, the “language of business,” to capture our efforts. However, teams that do not take the time to establish ground rules and standard definitions often get a faster start but don’t always do the best work nor have the most impact. Let’s give ourselves better changes

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The Hybrid Entrepreneurs Are Still Working Ambiguously: Will They Have Innovative Behavior

Author(s): Tyna Yunita / Language(s): English Issue: 2/2021

Creativity and innovation are essential components of organizational success in today's economy, a new business advantage. Being innovative is the key so that an organization can continue to survive in a very competitive situation. The work required entrepreneurs to have innovative work behavior. On the other hand, some of them continue to run their business outside of their primary job. This study aims to understand the direct and indirect effects of entrepreneurial culture on innovative behavior in employees who have full-time and part-time jobs. This study identifies entrepreneurial engagement that links the two. The sample of this research was employees of financial institutions with 129 respondents. The research results show that the entrepreneurial culture of hybrid entrepreneurs correlated with entrepreneurial engagement and entrepreneurial engagement has an enormous influence on innovative behavior.

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THE ROLE OF FINANCIAL INTELLIGENCE UNITS IN COMBATING MONEY LAUNDERING IN POLAND AND MACEDONIA: A COMPARATIVE ANALYSIS

Author(s): Rafał Woźnica / Language(s): English Issue: 2/2016

Currently, in both countries there is a complex system of independent regulation and institutional solutions aimed at blocking the legalization of proceeds of crime. This system includes not only different degrees of public sector entities, but also private ones. One of the key elements of anti-money laundering systems is the introduction of financial institutions and other entities whose legal obligation is to report transactions in connection with which there is a suspicion of links to criminal activity or terrorism. This is due to the traditional confidentiality of data related to financial transactions, given the fact that reporting agents do not have the resources, as to justify suspicion they must be set by the governments of specialized agencies whose activities will focus on processing the financial information they receive. That body, which is a financial intelligence unit, is becoming a central theme of national anti-money laundering agencies. The article actually addresses the practical aspects of the operation of financial intelligence units in Poland and Macedonia. The questions related to the analysis refer to the legal bases and fulfillment of the most important characteristics that enable the detection and prosecution of money laundering by those institutions.

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KOSGEB İLE İLGİLİ YAPILAN AKADEMİK ÇALIŞMALARA YÖNELİK BİR İNCELEME

Author(s): Metin İnce / Language(s): Turkish Issue: 8/2020

In this study, academic studies that have been made so far regarding the KOSGEB providing support and services to SMEs in Turkey were discussed. With the increase of KOSGEB's support and services for SMEs, academic studies on KOSGEB have also started to increase. For this reason, the descriptive and descriptive research method and the subjects such as the subjects, years, authors and study purposes of the academic studies related to KOSGEB were discussed. It was determined that 68% of the studies examined were directly related to KOSGEB and its supports, and 32% of KOSGEB played a main mass or sample role. In the studies in which KOSGEB supports were discussed, it was observed that studies on applied entrepreneurship training and entrepreneurship support were concentrated. However, in parallel with the increase in the support and services of KOSGEB throughout the country, it has been understood that academic studies have increased in this proportion.

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REDEFINING VALUE FOR CONSUMERS

Author(s): Aleksandra Pavićević / Language(s): English Issue: 31/2021

High expectations of the modern consumer in terms of delivered value, require continuous research of the expected value. A significant opportunity in getting to know consumers is provided by connecting with consumers, who are increasingly involved in creating and using value and are a key source of valuable, highly personalized information. They become collaborators and active participants in the development of new products and services. By relying on the competencies of consumers (knowledge and skills) in business processes, they become co-creators of value and its users. The modern consumer actively participates in creating his own, but also the experience of other consumers. In the process of consumer transformation, it is important to encourage active dialogue, creating consumer communities, especially thanks to the use of the Internet. Given that organizational culture can be a generator or a limiting factor for the success of change, in a modern organization, special emphasis is given to creating value for consumers. An important topic within this paper is the optimization of the rate of winning and retaining consumers, as well as establishing a balance between winning and retaining consumers based on continuous review and adjustment of marketing decisions. This paper presents a traditional and modern understanding of consumers within the fundamental principles of consumer value. Emphasis is also placed on modern elements of Customer Relationship Management, which implies a designed strategy based on identifying and differentiating consumers depending on their requirements in terms of expected value. Importance is attached to marketing strategy planning and the development of a superior and flexible market offer in order to interact with consumers. Depending on the types of consumers, the importance of redefining values for consumers is emphasized. Knowledge of consumer needs by companies provides an opportunity to meet these needs in an appropriate way and thus gain an advantage over the competition.

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Loyalty program for investors as tool for maintaining relations with shareholders

Author(s): Danuta Dziawgo / Language(s): English Issue: 3/2020

Motivation: Modern capital market is crucial for maintaining financial stability of economy worldwide. Building and supporting such stability is not possible without bilateral communication between company and investors. One of means of communication between company and investors are loyalty programs that tighten financials link with shareholder and establish loyal base of clients on the basis of individual investors. Aim: The subject of this study are loyalty programs dedicated for investors which are alternatively know as benefits programs for investors. The research objective is to identify the need for such programs. Results: The analysis of the literature as well as international cases of companies’ offer investors loyalty programs and also own survey results show that such programs are widely used and are positively assessed by investors. Moreover, loyalty pyramid for investors was formulated and loyalty programs offered on the market were classified. Furthermore, results of the survey analysis from 2020 conducted on 306 Polish individual investors with the aim of analysing validity of loyalty programs offering were presented.

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Integracja etyki biznesu i deontologii zawodowej biegłego rewidenta: wymiar jurydyzacji oraz kodyfikacji

Author(s): Mikołaj Turzyński / Language(s): Polish Issue: 1/2011

This article is about the integration issues of business ethics and professional conduct in relation to audit services rendered by auditors. Characterized in the selection of contemporary approaches to business ethics and professional ethics. The article poses the thesis that the integrative dimension of business ethics and the auditing profession is reflected in the processes of juridisation and codification.

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Zasady etyki w zawodzie radcy prawnego

Author(s): Anna Falkowska / Language(s): Polish Issue: 1/2010

The profession of a legal adviser is a profession of public confidence, which imposes on its representatives distinctive legal and ethical requirements. The article presents the basic regulations of the new Legal Adviser Code of Ethics, which came into force in 2008. It also delineates principal changes regarding the former regulation, most importantly, the abolition of the absolute ban on advertising, which had been previously binding for legal advisers. There are also short remarks and observations concerning disciplinary proceedings within the self-government of legal advisers.

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Etyka Zawodowa w Turystyce

Author(s): Andrzej Anszperger / Language(s): Polish Issue: 1/2010

Occupational ethics is very important in all professions, in every kind of business activity. In tourism the ethics problem seems to be important and complicated. In tourism we have concern first and foremost with service, it means lack of opportunities to verify what we pay for. Secondly as a rule buy act and consumption act are distant in time. In concern to very important part of services (holiday departures and other) consumption takes place far to the place of buy. Among other things this circumstances make a temptation “give’’ chance to dishonest tourism businessmen, consciously initating tourist into a mistake. Factually sale other “product’’ than was declared. Existing institutional solutions – formal-like tourism services law, model contract concerned rendering services, lots of branch associations activity – not conductive to improve the situation. Situation, which is currently in Poland considerably stray away from in minus in relation to formal regulation and consciousness of tourism industry in 15 EU countries. In that fact seems to be necessary the government influence in order to protect tourist consumer businesses in present days, and also perspectively build customs of “good business’’ in a tourism branch. It seems to be so fundamental that meaning of tourism economy is growing, also growing as well danger of competitive seizure the polish tourists by more ethical working markets.

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PRZEOBRAŻENIA INSTYTUCJONALNE W SFERZE INFORMACYJNEJ RYNKU KAPITAŁOWEGO A EFEKTYWNOŚĆ WYNAGRADZANIA MENEDŻERÓW W SPÓŁKACH GIEŁDOWYCH

Author(s): Jolanta Szapiel / Language(s): Polish Issue: 1/2006

The subject of this paper is the changes of institutions relating to the managerial compensation in corporations. The author tries to prove in particular the effect of institutional changes on the efficiency of managerial compensations, which is measured by the value of the corporation’s shares and the shareholders gains.

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SRBOBRAN JE ZABRANJIVAN I ZBOG TESLINE IZJAVE

Author(s): Svetislav Lj. Marković,Bratislav Stojiljković / Language(s): Serbian Issue: 3-4/2018

Srboran – Serbian paper for politics, peoples enlightenment, and commerce, which was published in Zagreb in Cyrillic, often was banned, and because of that pulled from the selling. Just in 1892. 4 numbers of Srbobran were banned by Austro-Hungarian government, and circulation was destroyed. In that period the magazine, with the great concern, followed the work of the greatest Serbian inventor Nikola Tesla. Tesla already glorified, came to Europe again in the year 1892. (First time was 1889.), so he can hold a lecture in London and Paris. Biggest influence on him were the English scientists, with who he continued the research consultations and the friendly correspondence. Glorified the scientist visited Gospic, Plaski, Raduc, Zagreb, Varazdin, Budapest…While visiting Belgrade he held a lecture in the Grand Lyceum introducing the students and the professors with his 8 year long work in electrical engineering, with the newest findings and research, what he spoke about already 4 months ago in Paris and London. In the paper we analyze the fact that the one printing of Srbobran was banned because of Tesla’s statement, i.e. because of his response to the question proposed by the delegation of Belgrade Municipality and Engineering society in Budapest in the May of 1892.

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