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Volume 67 (2021): Edizione 1 (March 2021)

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Volume 66 (2020): Edizione 2 (June 2020)

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Volume 64 (2018): Edizione 4 (December 2018)

Volume 64 (2018): Edizione 3 (September 2018)

Volume 64 (2018): Edizione 2 (June 2018)

Volume 64 (2018): Edizione 1 (March 2018)

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Volume 63 (2017): Edizione 2 (June 2017)

Volume 63 (2017): Edizione 1 (March 2017)

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Dettagli della rivista
Formato
Rivista
eISSN
2385-8052
Pubblicato per la prima volta
22 Feb 2015
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

Volume 64 (2018): Edizione 1 (March 2018)

Dettagli della rivista
Formato
Rivista
eISSN
2385-8052
Pubblicato per la prima volta
22 Feb 2015
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

6 Articoli
Accesso libero

Nationality Diversity of Bank Boards

Pubblicato online: 28 Mar 2018
Pagine: 3 - 10

Astratto

Abstract

The aim of this paper is to carry out a comparative study for nationality diversity in bank boards. The study covers practices of board diversity of nine commercial banks. The data are compared for subsidiary banks in Bulgaria and their parent banks from the home country. The study defines a high degree of nationality diversity in subsidiary banks. The Bulgarian banks have a higher number of foreign members on boards compared to their parent banks. The good practices on board diversity in Bulgarian banks are a consequence of their subordination in European financial conglomerates and are aimed to reduce agent conflicts.

Parole chiave

  • corporate governance
  • subsidiary banks
  • Bulgaria
  • comparative study
Accesso libero

Towards European Union or Regional Economic Area: Western Balkans at Crossroads

Pubblicato online: 28 Mar 2018
Pagine: 11 - 17

Astratto

Abstract

The aim of the paper is to reflect upon the dilemma or whether the EU will continue the integration process in the Western Balkans or backlash on regional cooperation instruments and initiatives within the framework of the Western Balkans. The Regional Economic Area (REA) is analyzed as the more recent policy of the European Union for the remaining Balkan countries. It is crucial to analyze the idea behind REA, starting from two main assumptions: first, the creation of REA stemmed from EU internal challenges; and second, REA came up as a creative EU approach in efforts to find a specific model for reforms in the Western Balkans in the frame of regional institutions. The paper also discusses regional trade and specifically the role of the Regional Cooperation Council (RCC) in coordinating these initiatives in the Western Balkans. Taking into consideration the EU current challenges as well as difficulties of the Western Balkan countries to overcome the political and economic problems, then regional cooperation could appear as an alternative to the EU integration process for the Western Balkans. The main conclusion of this paper is that the Western Balkans needs the EU’s direct support, in particular, since RCC and other regional instruments cannot enforce, support and monitor the initiatives and reforms in the region.

Parole chiave

  • Western Balkans
  • integration
  • cooperation
  • coordination
  • regional
  • enlargement
Accesso libero

Productivity and Economic Growth in the European Union: Impact of Investment in Research and Development

Pubblicato online: 28 Mar 2018
Pagine: 18 - 27

Astratto

Abstract

This paper focuses on investment in research and development as a factor of labour productivity and economic growth. Our analysis confirms the link between expenditure for research and development (expressed in % of GDP) and labour productivity (expressed in the number of hours worked) based on selected data for EU Member States in the period 1995-2013. A causal link between variables of the concave parabola was confirmed, and the value of expenditure for research and development (2.85% of EU GDP) maximising productivity (per hour of work) was determined based on the examined data. In accordance with these findings, EU’s target of reaching 3% of GDP spent on research and development to be achieved by 2020 seems in support of reaching maximum productivity in the EU.

Parole chiave

  • investment in research and development
  • productivity
  • economic growth
  • correlation
  • panel analysis
Accesso libero

Cultural Foundations of Female Entrepreneurship in Mexico: Challenges and Opportunities

Pubblicato online: 28 Mar 2018
Pagine: 28 - 40

Astratto

Abstract

This paper analyses possible challenges and opportunities that Mexican female entrepreneurs face during the establishment of new enterprises. Based on in-depth interviews with female entrepreneurs and entrepreneurship experts, authors researched opportunities in the form of governmental and non-governmental institutional support, growing entrepreneurship, social awareness and women empowerment. However, lack of credibility, fear of vulnerability to criticism and social pressure are some challenges associated with gender egalitarianism. In such, the authors proved that Mexican culture impacts women in some ways more than the others. Institutional collectivism was the cultural dimension with higher positive impact on women, followed by gender egalitarianism with a neutral to positive impact and the power distance with a neutral influence on women.

Parole chiave

  • female entrepreneurship
  • culture
  • Mexico
  • challenges
  • opportunities
Accesso libero

A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness

Pubblicato online: 28 Mar 2018
Pagine: 41 - 47

Astratto

Abstract

The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.

Parole chiave

  • personal values
  • personal tax culture
  • tax system
  • tax compliance
  • conceptual model
Accesso libero

Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

Pubblicato online: 28 Mar 2018
Pagine: 48 - 57

Astratto

Abstract

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

Parole chiave

  • social responsibility
  • tax compliance
  • changes in tax legislation
  • tax aggressiveness
6 Articoli
Accesso libero

Nationality Diversity of Bank Boards

Pubblicato online: 28 Mar 2018
Pagine: 3 - 10

Astratto

Abstract

The aim of this paper is to carry out a comparative study for nationality diversity in bank boards. The study covers practices of board diversity of nine commercial banks. The data are compared for subsidiary banks in Bulgaria and their parent banks from the home country. The study defines a high degree of nationality diversity in subsidiary banks. The Bulgarian banks have a higher number of foreign members on boards compared to their parent banks. The good practices on board diversity in Bulgarian banks are a consequence of their subordination in European financial conglomerates and are aimed to reduce agent conflicts.

Parole chiave

  • corporate governance
  • subsidiary banks
  • Bulgaria
  • comparative study
Accesso libero

Towards European Union or Regional Economic Area: Western Balkans at Crossroads

Pubblicato online: 28 Mar 2018
Pagine: 11 - 17

Astratto

Abstract

The aim of the paper is to reflect upon the dilemma or whether the EU will continue the integration process in the Western Balkans or backlash on regional cooperation instruments and initiatives within the framework of the Western Balkans. The Regional Economic Area (REA) is analyzed as the more recent policy of the European Union for the remaining Balkan countries. It is crucial to analyze the idea behind REA, starting from two main assumptions: first, the creation of REA stemmed from EU internal challenges; and second, REA came up as a creative EU approach in efforts to find a specific model for reforms in the Western Balkans in the frame of regional institutions. The paper also discusses regional trade and specifically the role of the Regional Cooperation Council (RCC) in coordinating these initiatives in the Western Balkans. Taking into consideration the EU current challenges as well as difficulties of the Western Balkan countries to overcome the political and economic problems, then regional cooperation could appear as an alternative to the EU integration process for the Western Balkans. The main conclusion of this paper is that the Western Balkans needs the EU’s direct support, in particular, since RCC and other regional instruments cannot enforce, support and monitor the initiatives and reforms in the region.

Parole chiave

  • Western Balkans
  • integration
  • cooperation
  • coordination
  • regional
  • enlargement
Accesso libero

Productivity and Economic Growth in the European Union: Impact of Investment in Research and Development

Pubblicato online: 28 Mar 2018
Pagine: 18 - 27

Astratto

Abstract

This paper focuses on investment in research and development as a factor of labour productivity and economic growth. Our analysis confirms the link between expenditure for research and development (expressed in % of GDP) and labour productivity (expressed in the number of hours worked) based on selected data for EU Member States in the period 1995-2013. A causal link between variables of the concave parabola was confirmed, and the value of expenditure for research and development (2.85% of EU GDP) maximising productivity (per hour of work) was determined based on the examined data. In accordance with these findings, EU’s target of reaching 3% of GDP spent on research and development to be achieved by 2020 seems in support of reaching maximum productivity in the EU.

Parole chiave

  • investment in research and development
  • productivity
  • economic growth
  • correlation
  • panel analysis
Accesso libero

Cultural Foundations of Female Entrepreneurship in Mexico: Challenges and Opportunities

Pubblicato online: 28 Mar 2018
Pagine: 28 - 40

Astratto

Abstract

This paper analyses possible challenges and opportunities that Mexican female entrepreneurs face during the establishment of new enterprises. Based on in-depth interviews with female entrepreneurs and entrepreneurship experts, authors researched opportunities in the form of governmental and non-governmental institutional support, growing entrepreneurship, social awareness and women empowerment. However, lack of credibility, fear of vulnerability to criticism and social pressure are some challenges associated with gender egalitarianism. In such, the authors proved that Mexican culture impacts women in some ways more than the others. Institutional collectivism was the cultural dimension with higher positive impact on women, followed by gender egalitarianism with a neutral to positive impact and the power distance with a neutral influence on women.

Parole chiave

  • female entrepreneurship
  • culture
  • Mexico
  • challenges
  • opportunities
Accesso libero

A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness

Pubblicato online: 28 Mar 2018
Pagine: 41 - 47

Astratto

Abstract

The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.

Parole chiave

  • personal values
  • personal tax culture
  • tax system
  • tax compliance
  • conceptual model
Accesso libero

Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

Pubblicato online: 28 Mar 2018
Pagine: 48 - 57

Astratto

Abstract

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

Parole chiave

  • social responsibility
  • tax compliance
  • changes in tax legislation
  • tax aggressiveness

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