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(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton

(Dys)functionality of accounting cost systems in manufacturing companies of Tuzla canton

Author(s): Sado Puškarević,Amra Gadžo / Language(s): English Issue: 2/2014

This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”). This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost informations a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy. This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”). This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.

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(Prior)knowledge of accounting as a comparative advantage when selecting accounting service providers

(Prior)knowledge of accounting as a comparative advantage when selecting accounting service providers

Author(s): Blaženka Hadrović Zekić,Dina Liović,Ivana Dražić Lutilsky / Language(s): English Issue: 1/2018

Regardless of the type and size of a company, a prerequisite for successful business operation, which involves complex activities, is having various skills and competencies, knowledge and resources. Engaging in entrepreneurship requires a combination of legal knowledge and knowledge in areas such as management, economics, psychology, art and many others. Knowledge in the field of economics inevitably includes accounting knowledge, which is essential for the functioning of any company. The purpose of this paper is to investigate to what extent entrepreneurs in the Osijek-Baranja County outsource accounting services, how they select accounting service providers and to what extent the accounting knowledge they had before undertaking an entrepreneurial venture affects the choice of an accounting service provider. A structured questionnaire is used to explore the effect of (prior)knowledge of accounting on the selection of accounting service providers. The target population are micro, small and medium-sized enterprises operating in the Osijek-Baranja County area. The objective of the research is to gather information on the entrepreneurs’ (prior)knowledge of accounting, the ways of selecting accounting service providers and the possible influence of recommendations on their choice. The survey results provide an insight into how accounting service providers attract clients, which factors are decisive in choosing an accounting service provider and whether the entrepreneurs’ (prior)knowledge affects the outsourcing of accounting services.

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100 de ani de profesie contabila reglementata in Romania. O lectie de istorie pentru profesionistii de astazi

100 de ani de profesie contabila reglementata in Romania. O lectie de istorie pentru profesionistii de astazi

Author(s): Daniel Botez / Language(s): English,Romanian Issue: 164/2021

On July 15th 1921, the Official Journal of Romania witnessed the publication of the Law on the organization of the Body of Licensed and Expert Accountants. The longtime wish of higher school of business graduates thus became true, they established their first association in 1888. Since then, until the law was published, the regulation of the accountancy profession was the main topic of various discussions and attitudes, of several pleadings addressed to public authorities and debates held at the meetings of a multitude of institutes representing these graduates’ interests, grouped within the Union of Business Schools Graduates, subsequently the Body of Higher Schools of Business Graduates, which acquired legal personality in 1916. There were also other subjects, directly related to accountants’ activity, that drew the graduates’ attention, both before and after the law was published, such as: censors’ statute, accounting expertise, visas on trade registers; business education reform; the Body’s relations with authorities. A number of public figures linked their faith to asserting the accountancy profession, its regulation and the ongoing representation of its interests. We should mention here, among many other, Nicolae Butculescu, I. St. Rasidescu, Vasile M. Ioachim, Petru Draganescu-Brates, Grigore Trancu-Iasi, George Alesseanu, Spiridon Iacobescu, Alexandru Sorescu. An important activity of the Body was the organisation of congresses. They began taking place every two years, uninterruptedly, starting 1923 until 1939. The activity of the Body of Expert and Licensed Accountants was influenced by the political and social events of its time, especially since 1935. Beginning with 1940, its activity saw a significant decrease. On 13 March 1951, by the decree of the Presidium of the Great National Assembly of the People’s Republic of Romania, the Body was disbanded. The first legal acts regulating the accounting expertise activity in line with period-specific trends were published in 1957 and 1958. After 1989, the Romanian accountancy profession regained its statute and is represented by the two professional bodies, the Body of Expert and Licensed Accountants of Romania and the Chamber of Financial Auditors of Romania. These bodies, and along with them, Romanian professional accountants, joined the regional, European and international professional organizations.

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100 години личен подоходен данък в България

100 години личен подоходен данък в България

Author(s): Rumen Brussarski / Language(s): Bulgarian Issue: 1/2021

2020 marked the 100th anniversary of the personal income tax in Bulgaria. At the beginning of the XX century, this tax was already in vogue in many countries of the developed world (Western Europe, USA, etc.). Johannes Popitz (1884-1945), professor of tax law and finance minister of Prussia (1933-1944), "crowned" the personal income tax as the “queen of taxes”. The present article is devoted to the genesis and development of the personal income tax in our country (the Kingdom of Bulgaria, the People's Republic of Bulgaria and the Republic of Bulgaria).

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100 години от рождението на проф. Коста Пергелов – творческият път на един вдъхновяващ учен

100 години от рождението на проф. Коста Пергелов – творческият път на един вдъхновяващ учен

Author(s): Stoyan Stoyanov,Daniela Feschiyan,Kameliya Savova / Language(s): Bulgarian Publication Year: 0

The plenary report presents brief biographical data about Prof. Kosta Pergelov. His conviction for learning as a way of deep perception of knowledge and their creative assimilation, for thinking as a supreme manifestation of human existence is revealed. Prof. Kosta Pergelov's long and inspiring teaching activity at UNWE is interpreted through the disciplines developed and taught by him, his research publications in the field of theory and applied manifestation of accounting, his active participation in the academic and social life of Bulgaria. The plenary report focuses on the contributions of Prof. Pergelov on the nature and importance of theoretical accounting knowledge. He substantiates it through the objective laws of knowledge and develops the value theory in accounting. The duality and equivalence of economic operations are bound by the Law of Eternal Movement and Preservation of Matter. Prof. Pergelov's rich work contributes to and affirms the indisputable scientific, historical durability and permanence of accounting knowledge.

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15. MEĐUNARODNI SIMPOZIJUM O KORPORATIVNOM UPRAVLJANJU
150.00 €

15. MEĐUNARODNI SIMPOZIJUM O KORPORATIVNOM UPRAVLJANJU

Mogićnost skokovitih projmena malih ekonomija u uslovima pandemije korona virusa

Author(s): / Language(s): Serbian

POSSIBILITY OF RAPID CHANGES IN SMALL ECONOMIES IN CONDITIONS OF THE CORONAVIRUS PANDEMIC

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1960 sonrasi Türk sağlik personeli politikasi üzerine bir değerlendirme

1960 sonrasi Türk sağlik personeli politikasi üzerine bir değerlendirme

Author(s): Mehmet Burhanettin Coşkun / Language(s): Turkish Issue: 33/2017

When the public administration of countries identified as a social and economic forms of organization is impossible to think outside the health sector of this form of organization. In this area, many spend the majority of national resources and the operation of the human field prevents the medical field and constrained to work. Since the establishment of the Republic was considered to be an essential task of the state health services were encouraged to take public organizations. After the 1960 reform of the health policy issues were on the agenda. Health services, policy-making / implementation in the context of redefining the evaluation in relation to the consequences of experienced conversion and also the transformation of health policy to be discussed with a critical perspective, currently ongoing is important for appropriate evaluation of the discussion. Turkish health personnel to work in the process of globalization in terms of policy, not an example of transformation of the public administration, is considered important by itself in today's public administration studies. Working labor changes in Turkish public administration system will serve to seeing through intensive service sector. The main problem of the health personnel system in Turkey is achieved with a flexible structure, starting from the 1960's.

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2008 Küresel Finans Krizi Sonrası Türk Bankacılık Sektöründe Performans Değerlendirilmesi

2008 Küresel Finans Krizi Sonrası Türk Bankacılık Sektöründe Performans Değerlendirilmesi

Author(s): Fatih Konak,Sevim Ergenoğlu / Language(s): Turkish Issue: 2/2020

In the period until and after the history of humanity found money, the hiding, evaluation and exchange processes of certain values constituted the economic life of people throughout history. The invention of money and the increase in human interactions required the existence of institutions that regulate economic events. Banks born out of this need have started to ensure that individuals and institutions perform their financial transactions in a regular way. Banks, which expanded their job definition over time, started to provide many services to individuals and institutions. Competition of financial institutions and banks that increased over time led banks to take actions to increase their profitability. In this context, the main purpose of the study is to determine the variables that affect the profitability of the 24 banks in the Turkish Banking Sector between the years 2009-2018 after the 2008 Global Financial Crisis. According to the findings reached in the study using panel data regression method; It has been observed that the variables such as capital ratio, liquidity risk, level of lending, bank size and concentration give statistically significant results in explaining the change in performance.

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2011-2013 YILLARI ARASINDA DÜZENLENEN ULUSLARARASI TÜRK COĞRAFYASINDA UFRS SEMPOZYUMLARI ÜZERİNE BİR DEĞERLENDİRME

2011-2013 YILLARI ARASINDA DÜZENLENEN ULUSLARARASI TÜRK COĞRAFYASINDA UFRS SEMPOZYUMLARI ÜZERİNE BİR DEĞERLENDİRME

Author(s): Cuma Ercan / Language(s): Turkish Issue: 1/2016

Within the framework of the Turkish Commercial Law (TCL) no. 6102 which is published on January 13, 2011 and entered into force on 1 July 2012, The Turkish Financial Reporting Standards (TFRS) started to be implemented on January 1, 2013. Parallel to this process, the First International Turkish Geographical Symposium (IFRS) was organized on 25-26 October 2011 in order to determine the level of preparation for the applications in our country and to reach the conclusions. Then, the second International Turkish Geographical Symposium IFRS was held on 16-17 June 2012 with the aim of reviewing the transition period and reaching comparable data. Finally, the third IFRS Symposium was held not only to discuss the results of the application in the first six months of 2013 but also to improve the recommendations between 7-8 September 2013. There was no any other symposium convened in the Turkish Regions named International Financial Reporting Standards (IFRS) and no one covered the areas of IFRS issues. Therefore, it was expected that from the past symposia, Turkish-speaking countries would be pioneering the application of IFRS. In this study presented at the Turkish regions, International Symposium, we aim to examine the contributions made by the IFRS. In this context, the papers presented, their number and nature as well as focused standards were examined according to universities, professional titles, joint studies and research methodologies used. Consequently, we believe that it is possible to determine the density area of the papers that are presented, it has been determined which ones are lacking.

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2016 Ve 2017 Yılındaki Düzenlemelere Göre 5746 Sayılı Kanun Kapsamındaki SGK Primi İşveren Payı Desteğinin TMS 20 Uyarınca Muhasebeleştirilmesi

2016 Ve 2017 Yılındaki Düzenlemelere Göre 5746 Sayılı Kanun Kapsamındaki SGK Primi İşveren Payı Desteğinin TMS 20 Uyarınca Muhasebeleştirilmesi

Author(s): Hakan Seldüz,M. Yılmaz İçerli / Language(s): Turkish Issue: 5/2018

Multifarious incentives are provided for R&D, innovation and design activities with “The Law about Supporting R&D and Design Activities” numbered 5746, in 2008. Some articles of Law number 5746 was changed with Law number 6676 issued in 2016. In 2017, some changes were made over the present regulatory texts of Law number 5746 and some new regulatory texts were issued. Thus, incentives are made more attractive and also their acquisition circumstances and application conditions are made easier. TMS 20 is the accounting standard applied in accounting for, and in the disclosure of government incentives. It is indicated within TMS 20 that receiving manner of the incentive would not affect its accounting method. It is stated that incentives received either in cash or as a reduction of a liability to the government would be accounted for in the same manner. One of the incentives identified in Law number 5746, is SSI premium employer’s share support. Pursuant to regarding law, half of SSI premium employer’s share that is calculated over the wages earned from related efforts of the staff -who are employed in R&D, innovation and design centers and in projects approved by organizations defined in regulations- is being paid from the related fund in Ministry of Finance’s budget, if specified requirements are met. This paper comprises recognition of SSI premium employer’s share support which is defined in Law number 5746. To demonstrate calculation -in accordance with recent regulations- and recognition steps -pursuant to TMS 20- of SSI premium employer’s share supports for staff who have different qualifications, is set as objective of the study. A literature review is made over the legislations whole, which includes laws, by-laws and general communiques, and the related academic studies. SSI premium employer’s share support is explained in details after incentive elements defined within Law number 5746 are briefly summarized. The subject is tried to be concretized by giving epitomes about calculation and book entries of this support and obtained implications are summarized in conclusion section.

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438 NO`LU MUHÂSEBE- VLÂYET- ANADOLU DEFTERNE GÖRE XVI. YÜZYILIN LK ÇEYREGNDE HONAZ KAZÂSI

Author(s): Bilal Yildiz / Language(s): Turkish Issue: 21/2014

In this study, socio-economic aspects of Honaz Township in the first quarter of XVIth century, which was an important township of Kutahya City which was a state of Ottoman Empire in its golden age, will be examined in the framework of Anatolian Accounting Register which dates from 1530 and numbered 438. The register mentioned above has all necessary sources such as wealth sources, population movements, ethnic structure, foundations, administrative and military structure, system of the state. The main aim of this work is to eliminate the deficiencies by evaluating all data in the register written in Suleyman The Magnificent’s time and works about Honaz and its income sources, settlement, population, foundations, socio-cultural structure of that period and also provide materials which can be used safely and easily by the historians who search this topic.

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6335 Sayılı Kanun Değişikliği Sonrası Yeni Türk Ticaret Kanunu’nda Ticari Defterlerin Yeni Düzeni Ve Finansal Raporlama

6335 Sayılı Kanun Değişikliği Sonrası Yeni Türk Ticaret Kanunu’nda Ticari Defterlerin Yeni Düzeni Ve Finansal Raporlama

Author(s): Koray Tuan / Language(s): Turkish Issue: 6/2013

Turkish Commercial Code No. 6762, which remained in force for over 55 years, has provided for the development of commercial activity in a specific order. However, Turkish Commercial Code was insufficient to cover the current needs in the face of major changes occurring in the economic and trade life of Turkey and the rest of the world. This situation certainly gave rise to the need for preparation and implementation of an update commercial code. For this purpose, the New Turkish Commercial Code No. 6102 (New TCC) entered into force on July 1, 2012. Code No. 6335, as a 50 articles revision package, entered into force in conjunction with the New TCC published in Official Gazette No. 28339, dated June 30, 2012 in order to prevent problems that might arise in practice and to facilitate adaptation of legislation before effective date of the New TCC. In this study, the radical innovations and regulations on the order of entry of commercial books and financial reporting issues under the Code No. 6102, which also includes the changes of Code No. 6335, were examined and evaluated.

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95 ГОДИНИ КАТЕДРА „СЧЕТОВОДНА ОТЧЕТНОСТ“: ИМЕНА И ТРАДИЦИИ, НАСТОЯЩЕ И БЪДЕЩЕ

95 ГОДИНИ КАТЕДРА „СЧЕТОВОДНА ОТЧЕТНОСТ“: ИМЕНА И ТРАДИЦИИ, НАСТОЯЩЕ И БЪДЕЩЕ

Author(s): Geno Genov / Language(s): Bulgarian Publication Year: 0

The paper is devoted to the development of the Accounting Department since its creation until today. The main periods of the department's development are presented together with the names of the lecturers and their contribution to the validation of the traditions of the accounting science at the university. The author made a retrospective analysis of the development of the different directions in the teaching, research and practical - applied work of the department 's lecturers. The paper outlines the main directions of the department's development during the different periods of its existence.

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A BAYESIAN APPROACH TO VECTOR AUTOREGRESSIVE MODEL ESTIMATION AND FORECASTING WITH UNBALANCED DATA SETS

Author(s): Davit Tutberidze,Dimitri Japaridze / Language(s): English Issue: 3/2021

One disadvantage of vector autoregressive (VAR) models is that they require time series to have equal lengths in the estimation process. This requirement induces a loss of potentially valuable information coming from time series that are longer than others. The issue is particularly evident in macroeconometric setups whenever variables have different starting points due to reasons grounded in various data recording and/or collection particularities. In many developing and emerging economies - especially those that were transitioned to market economies in the late 20th century - initial statistical observations on macro variables suffer from uneven availability and/or reliability. In this paper, we offer a remedy through a Bayesian approach: information in longer time series is aggregated into a prior which is then used in the estimation of parameters for the VAR process of clipped and equally-sized time series. Relative model performance is assessed by forecasting ability of resulting models gauged by mean absolute scaled errors (MASE). For illustration purposes, we employ time series from the Georgian economy and find that resulting (Bayesian) VAR models on average perform 7% better than standard alternatives with the same set of variables.

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A Bayesian Structural Time Series Approach to Forecast Mexico’s Consumer Index

A Bayesian Structural Time Series Approach to Forecast Mexico’s Consumer Index

Author(s): Mario A. García-Meza,Francisco Venegas-Martínez / Language(s): English Issue: 58/2018

A Bayesian structural time series model is used to forecast the current value of the consumption index in Mexico, where correlated searches in Google's search engine are used to determine the weekly value of the index. Mexico’s Institute of Statistics and Geography releases the consumer index, along with other important macroeconomic variables, in a three-month span from their recollection. This can be improved by using information that is readily available just a few days from the end of each month to create an estimate with Bayesian methods. For this we set the time series model in state space mode, which allows us to use a big set of regressors as predictors of the current value of Mexico’s consumer index. The main finding is that the use of the search queries improves significantly the accuracy of prediction.

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A BRIEF OVERVIEW OF PERFORMANCE MANAGEMENT SYSTEMS

Author(s): Lubna Owais / Language(s): English Issue: 25/2021

Performance management is not a new topic; however, it has gained so much attention recently due to its need in the current competitive business environment. Performance management has been first used in the 1970s, and since then many definitions, frameworks, and concepts of performance management have been introduced, which led to great confusion in the performance management literature. Furthermore, many terms are used interchangeably with performance management, which made the confusion much worse. This article aims to provide a brief review of the evolution of performance management. Moreover, in the literature, it is obvious that even with the new comprehensive systems still the financial indicators are the most common and used indicators, therefore, an overview of some of the most common financial indicators and their importance is provided in this paper. Additionally, some empirical pieces of evidence about the cause-and-effect relationships, which are claimed to be fundamental for the success of the Balanced Scorecard (BSC), are provided. The findings are ambiguous as some support the existence of these relationships, whereas other findings deny their existence.

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A business case for sustainable development

A business case for sustainable development

Author(s): Grażyna Śmigielska / Language(s): English Issue: 1/2018

The aim of the paper is to show that there is a business case for sustainable development and how this concept interacts with corporate social responsibility. Although SD was originally a macroeconomics concept it is more and more implemented by businesses. Companies has started to include sustainable development goals in their corporate social responsibility strategies which are even sometimes replaced by sustainability strategies. By analogy to CSR it is shown that development of such strategies is not only a strategic necessity but also it could contribute to the competitive advantage of these companies. Theoretical considerations have been illustrated by presenting some examples from practice as well as the results of the desk research on corporate sustainability.

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A CASE STUDY FOR THE CRM SOFTWARE SELECTION PROCESS IN A TRANSPORTATION COMPANY USING AN INTEGRATED AHP AND QFD APPROACH

Author(s): Hasan Al Jafa / Language(s): English Issue: 24/2020

Various CRM software programmes have been introduced by big companies to create reliable solutions to provide the best service for customers and to receive customer feedback which helps to develop the company's products. However, one of the hardest decisions for a company is choosing the best software that fits its needs. In modern customer relationship management, the software candidates for CRM ticketing systems are evaluated based on multiple criteria rather than only considering the cost factor. This article will adopt an integrated MCDM model, a combined AHP "Analytic Hierarchy Process" with the QFD method. Sixteen technical parameters and fifteen customer support department requirements were collected, analyzed, evaluated, and then ranked using this model. This reliable model considers the stakeholders when making decisions, and measures their decision consistency in order to choose the best CRM software. This research analyzes a sample of the CRM software technical parameters used in a case study conducted on a transportation-rental company focused on its IT customer support department requirements.

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A Comparative Analysis of Men and Women’s Hourly Earnings in Poland with Particular Emphasis on the Education Sector

A Comparative Analysis of Men and Women’s Hourly Earnings in Poland with Particular Emphasis on the Education Sector

Author(s): Joanna Małgorzata Landmesser,Marian Rusek,Olga Zajkowska / Language(s): English Issue: 1/2021

Research background: There is the lack of a sector based analysis of wages for different genders. We present such an analysis regarding the education sector in Poland. Purpose: The study aims to compare hourly earnings for men and women in Poland, with particular emphasis on the education sector. We go beyond the simple Oaxaca-Blinder decomposition and compare earnings distributions. Research methodology: First, we examine the hourly earnings inequalities using the Oaxaca-Blinder decomposition procedure. Second, we extend this procedure to different quantile points along the whole earnings distribution by the use of the residual imputation approach. The results are obtained for the whole sample (people of all professions), for a group of teaching professionals, and for university and higher education teachers. Results: The magnitude of the gender hourly wage gap varies substantially depending on how the sample of interest is defined. It also heavily depends on the quantile of the analyzed distribution. Although the average gap in the educational sector is negative, the differences turn positive and increase with higher quantiles of distribution in favor of men. The disparity was most pronounced for university top professionals. Novelty: Our results provide novel insights into the sectoral dimension of the income gap. We analyze inequalities over whole distribution in the educational sector and compare them with wage inequalities in enterprises employing more than 9 people.

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A Comparative Analysis Of Property Taxation Within European Union

Author(s): Ciprian Şipoş / Language(s): English Issue: 1/2015

The correct settlement of a property taxation system is a topic of interest at the moment, which draws attention in economic or academic debates. One of the most convenient alternatives and easier to implement in order to raise revenues to the state budget is the taxation of property. The comparative analysis of property tax systems in the European Union reveals the need to develop and modernize the property tax system in the new member countries. The tax paid by taxpayers who own property is considered the tax with the fewest negative effects on economic growth, given the immobility of the subject of taxation. This reduces the behavioural effects of this type of tax and minimizes economic distortions. For this reason, is considered necessary to be presented the recent European perspective regarding the taxation of property, be it buildings for housing or special purpose, owned by individuals or corporate. In these conditions, the paper aims to analyze the correlation between the purchasing power of citizens of EU28 countries and the level of property taxes and to perform a grouping of European Union countries according to these indicators. The findings can help governments of the new member countries of European Union to develop a property tax system that would lead to the economic development.

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