Cookies help us deliver our services. By using our services, you agree to our use of cookies. Learn more.
  • Log In
  • Register
CEEOL Logo
Advanced Search
  • Home
  • SUBJECT AREAS
  • PUBLISHERS
  • JOURNALS
  • eBooks
  • GREY LITERATURE
  • CEEOL-DIGITS
  • INDIVIDUAL ACCOUNT
  • Help
  • Contact
  • for LIBRARIANS
  • for PUBLISHERS

Content Type

Subjects

Languages

Legend

  • Journal
  • Article
  • Book
  • Chapter
  • Open Access
  • Economy
  • Accounting - Business Administration

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.

Result 6221-6240 of 7799
  • Prev
  • 1
  • 2
  • 3
  • ...
  • 311
  • 312
  • 313
  • ...
  • 388
  • 389
  • 390
  • Next
Теоретико-методологічні основи бюджетування витрат на персонал

Теоретико-методологічні основи бюджетування витрат на персонал

Author(s): Oleksandr Gutsal / Language(s): Ukrainian Issue: 25/2014

The purpose of the research consists in learning the existing approaches to the definition of «budget», «budgeting» and formation of their own approach to definition of the essence of «budgeting personnel costs». The article has considered the nature of such economic concepts and categories as «budget», «budgeting», «budgeting personnel costs». It has shown differences in the views of scientists on the category of budgeting and proposed its own complex definition of budgeting personnel costs.Consequently, it was defined that budgeting should be applied to all sides of the company’s work. Especially, in the area of HR management, budgeting is used to achieve the aims of personnel management policy.

More...
Üniversite Öğrencilerinin Girişimcilik Eğilimlerinin Araştırılması: Atatürk Üniversitesinde Bir Araştırma

Üniversite Öğrencilerinin Girişimcilik Eğilimlerinin Araştırılması: Atatürk Üniversitesinde Bir Araştırma

Author(s): M. Dursun Kaya,Dilşad Güzel,Betül Çubukçu / Language(s): Turkish Issue: 2/2011

Occurring with globalization, increased competitive environment have caused changing economic factors. This change along with have increased importance of individuals have characteristics such as innovation, risk taking, achievement, creativity, resistance to failure, determined and ambitious, independent acts. Surely, in this competitive environment one of the main conditions to be successful develop entrepreneurship features. An entrepreneur should approach everything as a starting point such as the education he has his ability to benefit from this education and the opportunities provided by the family and the society. In this study, students who studying at the Atatürk University, coming from different cultures and families, having different values; studying in the relevant sections of engineering, faculty of Economics and Administrative Sciences and vocational college have preferred. A questionnaire for measurement of entrepreneurial intentions have been developed to trigger the students getting a start in business in the future as one entrepreneur and in order to determine whether they have the such kind of tendency or not. In the questionnaire, the main entrepreneurship features have been taken into consideration in measuring level of entrepreneurial intentions of the senior students who continue their education in the different sections of the Atatürk University. The comparative analyses of entrepreneurial features of the students from different sections have been made, taking into account demographic criteria. The obtained results have been evaluated and the current situations have been explicated, therefore the necessary proposal solutions for students have been tried to bring.

More...
İngiltere’deki Dinsel Rasyonalistlerin Ekonomik Olaylar Hakkındaki Yorumları

İngiltere’deki Dinsel Rasyonalistlerin Ekonomik Olaylar Hakkındaki Yorumları

Author(s): Kürşat Haldun Akalin / Language(s): Turkish Issue: 2/2011

Richard Baxter was a religious rationalist. If his religion failed to provide a clear guide on any point, he decided on grounds of logic and common sense. Further, he expected others to use their reason. Baxter attempted to arrive at a conception of just price. Market or customary price must be taken into account, but the just price may differ from it if the relative bargaining strength or wealth. Especially efficiency in business can rightly expect to be rewarded or more profits than the others, and inefficiency penalized or went to bankrupt. Baxter also has a good deal to say on lending and borrowing. He says that a poor man might not rightfully borrow if he knew that he could not repay. Under such circumstances, borrowing is thieving. Baxter then deals with the question of financing of business on borrowed capital. There is no ethical objection to commercial or industrial borrowing, because they invest profitable business and they may be gain more profits. John Wesley was quite clear that, so far from money being evil in itself, it could be an instrument of the greatest good; for this reason gains all you can and save all you can. Money must not be spent to gratify pride or expensive clothes; but must be invested in business activities.

More...
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.

More...
Податкове стимулювання розвитку підприємств

Податкове стимулювання розвитку підприємств

Author(s): Irina Zagreba / Language(s): Ukrainian Issue: 24/2013

The aim of the article is to develop a scientific and practical recommendations for improving the tools of tax incentives for business development in Ukraine .To leverage tax incentives for businesses include: tax breaks, simplifying tax administration , changing the term of the tax. The existence of significant tax preferences in the taxation of value added not only determines the overall uneven, but its manifestation in sectoral terms. The gradual decrease in income tax rates would reduce the tax burden on the taxpayers a but its manifestation in sectoral terms nd the future will be to promote legalization of the economy and the growth of revenues in the budget. Tax incentives are more effective when they provide no industries and enterprises performing public environment.It is reasonable to gradually reduce and align the tax burden, increased tax regulation costs businesses forming the ideology of partnership tax control.

More...
Формування системи стратегічного управлінського обліку в управлінні вартістю підприємства

Формування системи стратегічного управлінського обліку в управлінні вартістю підприємства

Author(s): Karina Satusheva / Language(s): Ukrainian Issue: 24/2013

The article is devoted to the development of strategic management accounting to solve problems cost management company. It is noted that scientific and methodological basis to improve the mechanism of enterprise cost management lies in the application of management accounting in the Balanced Scorecard. The paper shows the sequence of development strategies and the management of market capitalization on the basis of strategic management accounting. The authors developed a strategic map, which formalizes the structure of the balanced scorecard as a part of strategic management accounting.

More...
Transitions Online_Around the Bloc-Dozens Detained in Raids on Ukrainian Tax Offices
4.50 €
Preview

Transitions Online_Around the Bloc-Dozens Detained in Raids on Ukrainian Tax Offices

Author(s): TOL TOL / Language(s): English Issue: 05/30/2017

Corruption crackdowns have tended to fizzle out in Ukraine. Will this one be any different?

More...

The Political Economy of Public Spending on Italian Rail Transport: A European View

Author(s): Giacomo Di Foggia,Ugo Arrigo / Language(s): English Issue: 40/2016

The public expenditure on railways is largely unexplored in Europe. This is surprising because the size of government financial support to the industry is remarkable. Filling a dozen years of missing information, this paper rebuilds the total public spending on the Italian railway since 1992 making it comparable. This research complements a significant lack of information of public interest since these data have been published from 1966 until 2001, year of the last data release. From then the extent of public support to the industry has remained indefinite. Our results serve: scholars aimed at comparing such expenses with other countries, policy makers aimed at taking superior data-supported decisions when it comes to budgeting and industry professionals for intelligence purposes. Thus, reducing the long-lasting asymmetric information in this domain - a key threaten to the sector growth. Results of this paper enable a proper comparison of the government spending on railways among different countries such as Italy, France and Great Britain as an exercise.

More...

The Impact of Entrepreneurial Financial Activities on Financial Indicators: Evidence from All Companies Listed in Muscat Security Market

Author(s): Syed Ahsan Jamil,Faris Nasif Al Shubiri,Mawih Kareem Al Ani / Language(s): English Issue: 39/2016

This paper aims to analysis the impact of entrepreneurial financial activities on financial indicators of all sectors as industrial, financial and services listed in Muscat Security Market from 2008 to 2014. The sample of 109 firms has been selected from a total population of 115 firms. The model of study consist of five main financial activities related to entrepreneurial activities as independent variables, which include output of employment and prices, oil and gas, public finance, money, banking and financial institutions, foreign trade and balance of payments wherein every activity is measured by three variables. The dependent variable is financial indictors consisting of market and profitability indicators. The results show there is a statistical significant impact of three entrepreneurial activities of output of employment and prices, money, banking and financial institutions, foreign trade and balance of payments on market indicator and in all entrepreneurial activities on profitability indicator. Researchers strongly recommends to adoption of entrepreneurship in the government's planning and long term strategy at the country level and special attention for all economic activities that contribute to the promotion of entrepreneurial concept directly or indirectly through the influence in all economic sectors and this interaction could add effective economic value that will reflect positively on economic growth.

More...

Estimation of banking efficiency determinants in the Czech Republic

Author(s): Iveta Palečková / Language(s): English Issue: 32/2015

The aim of this paper is to estimate the banking efficiency determinants of the Czech commercial banks during the period 2001-2013. For estimation of banking efficiency we applied the Data Envelopment Analysis on data of the Czech commercial banks. We simultaneously use two alternative specifications of Data Envelopment Analysis approach, specifically CCR model and BCC model that differ in returns to scale assumption. The determinants of banking efficiency were estimated using the panel data analysis. The results of the paper show that the level of capitalization, credit risk, liquidity risk and riskiness of portfolio had a positive impact on banking efficiency. Gross domestic product per capita had a negative impact on banking efficiency. We found that in BCC model, the liquidity risk and riskiness of portfolio had a positive impact on efficiency in the Czech banking sector. Other determinants were not statistical significant in this model. Banks with a higher ratio of loans to deposit, ratio of loans to assets, higher ratio of equity to total assets were more efficient than other commercial banks in the Czech banking sector. The impact of the ownership structure was not statistical significant during the analyzed period.

More...

The Czech innovative enterprise

Author(s): Jindra Peterková,Zuzana Wozniaková / Language(s): English Issue: 32/2015

Contemporary the Czech government support own innovative solutions of the Czech entrepreneurs instead of accepting developed technology of foreign owners. One of the possibility of own innovative solution is establishing of start-ups and spin-offs such as selected innovative form of enterprise. These entities are mostly small and medium sized enterprises that realize their activities in the field of information and communication technologies. Starting this enterprise is difficult and to reach their viability there is necessary to support their beginning by innovative institutions. Research and technology centers and business incubators are contributing to this. The aim of this paper is to evaluate entrepreneurship of start-ups and spin-offs, including business incubators in the Czech Republic through real empirical investigation and also to find differences between Czech start-up entrepreneurs and Israeli businessmen. Final part of the paper is focused on determining the basic characteristics of these firms, possibility of financing and ways of evaluating the success.

More...

Analysing of Differences in Terms of Exposure Level to Over-Confidence Bias Considering Socio-Economic Factors

Author(s): Fatih B. Gümüş,Yusuf Dayioglu / Language(s): English Issue: 31/2015

Over- confidence is a bias of that many entrepreneurs is under influence. There are several studies showing that entrepreneurs, who are under the influence of over- confidence bias, tend to trade inordinately, make more investments in risky financial instruments and less product diversification. This study aims to test over- confidence bias level of 100 entrepreneurs in terms of their trading volume and risky investments in their portfolio for the last three consecutive years. While previous studies mostly analyze the issue from theoretical perspectives, this study focuses on more verifiable facts such as transactions in BIST (Borsa Istanbul). This study shows that in terms of both trading volume and portfolio diversification, entrepreneurs’ professions, education levels, income levels, marital status and genders differ according to exposure level to overconfidence. The study reveals a difference in age profile of entrepreneurs in terms of exposure to overconfidence bias considering trading volume, but not in portfolio diversifications.

More...

Bank-Specific Determinants of Profitability: Some Evidence from Europe

Author(s): Giuliana Birindelli,Paola Ferretti / Language(s): English Issue: 31/2015

This paper aims to investigate how company- level factors affect European banks profitability over the period 2006- 2012. Our specification follows a panel data model selected according to the Hausman test and our regression estimates are derived using the Generalized Least Squares method. The profitability indicators are ROAA and ROAE; the profitability determinants are referred to size, revenue diversification, efficiency, credit portfolio, level and structure of capital, and funding. Overall our regression results indicate that the high bank profitability is associated with a good efficiency, a low percentage of net loans over total assets, a high growth of gross loans, and a high loan impairment charge over loans. Furthermore, our results generally show a negative impact of bank size and of the common equity over total equity. We also find an ambiguous relationship between funding indicators and profitability. We seek to analyze the impact of the recent financial crisis on profitability by splitting up the years observed into two sub- periods (the pre- crisis period and the crisis years), so that we generate new information about the impact of the crisis on European banks. Furthermore, our profitability determinants include some variables not considered in previous studies.

More...

Economic Policy Uncertainty and Stock Market Returns in Selected Eurozone Countries

Author(s): Yilmaz Bayar,Levent Aytemiz / Language(s): English Issue: 31/2015

The uncertainties in economic policies may affect macroeconomic variables by affecting the decision making process of the economic agents. This paper examines the impact of economic policy uncertainty in selected Eurozone member countries on stock market returns during the period January 2001- December 2014 by using Dumitrescu and Hurlin (2012) panel causality test. The causality results indicated that there was no causality from economic policy uncertainty at both country level and common level to stock markets, but there was causality from stock market to EPU indexes. On the other hand there was bidirectional causality between stock market and dollar/euro exchange rate.

More...

Modelling the Demand for New Investment Credits to the Non-Financial Companies in the Slovak Republic

Author(s): Jozef Heteš,Ivana Špirengová,Michaela Urbanovičová / Language(s): English Issue: 30/2014

This article deals with modelling the demand for new investment credits to the non- financial companies in Slovakia. The main aim is to analyze what indicators determine the demand for new investment credits using Autoregressive distributed lag modelling approach to cointegration analysis. The time period under consideration lasts from January 2009 to September 2013. Applied econometric analysis has confirmed the existence of the long- run relationship between the examined variables. We have shown that the index of industrial production, cost of loans and inflation rate are important determinants of the investment credit to the non- financial companies in Slovakia. The employed ARDL approach to cointegration enabled us to examine the long- run and short- run relationships among the variables of interest. The signs of the coefficients indicate that the estimated function is a demand function for the investment credit to the non- financial corporations. Both the CUSUM and CUSUMQ tests confirm the stability of the estimated long- run coefficients of the demand function.

More...

Assessment Methodology for Resource-Efficient Development of Organizations in the Context of the Green Economy

Author(s): Irina A. Markina,Antonina V. Sharkova / Language(s): English Issue: 30/2014

The paper deals with the problem of forming comprehensive methodology for determining the level of economic, social and environmental performance of all organizations. The system of indicators that allow an individual to make a forecast of the development of economy under the conditions of its transition from “brown” to a “green” one is proposed by authors. These indicators can be grouped into three categories: indicators of economic transformation, indicators of progress and well- being, and indicators of resource efficiency. An assessment methodology for resource- efficient development at the macro level was created in accordance with the international standard of the Global Reporting Initiative and methodology for sustainable development of the industrial organizations. This methodology is based on specific categories of indicators of organization’s sustainable development, such as the indicators of economic sustainability, social sustainability and environmental sustainability. The main stages in the formation and implementation of the methodology in the performance of an organization are presented in the given paper.

More...

Topsis Method and its Application to the Local Selfgovernment of the Slovak Republic

Author(s): Roman Vavrek,Rastislav Kotulic,Peter Adamišin / Language(s): English Issue: 29/2014

The economy of municipalities in the Slovak Republic is regulated by a law that regards the indebtedness of municipalities as the only and the most important criterion. The aim of the paper is to propose an alternative to the legal perspective on the evaluation of the municipality economy. The paper focuses on the characterization of the chosen MCDM method – the TOPSIS method as a suitable alternative for the complex evaluation of the municipalities’ economy and their mutual comparison. This method is applied to a set of municipalities in the Presov Self- Governing Region in 13 independent districts aiming at ranking municipalities based on their economy according to selected criteria. Results of the application are further statistically studied focusing on the identification of the correlation between the result achieved and the size of the municipality.

More...
Analyzing fiscal balance evolution for developed and emerging countries

Analyzing fiscal balance evolution for developed and emerging countries

Author(s): Gheorghita Dinca,Marius Sorin Dincă,Catalina Popione / Language(s): English Issue: 3/2016

The purpose of our paper is to analyze the main factors which influence fiscal balance’s evolution and thereby identify solutions for configuring a sustainable fiscal policy. We have selected as independent variables some of the main macroeconomic measures, respectively public debt, unemployment rate, economy openness degree, population, consumer goods’ price index, current account balance, direct foreign investments and economic growth rate. Our research method uses two econometric models applied on a sample of 22 countries, respectively 14 developed and 8 emergent. The first model is a multiple regression and studies the connection between the fiscal balance and selected independent variables, whereas the second one uses first order differences and introduces economic freedom as a dummy variable to catch the dynamic influences of selected measures upon fiscal result. The time interval considered was 1999-2013. The results generated using the two models revealed that public debt, current account balance and economic growth significantly influence the fiscal balance. As a consequence, the governments need to plan and implement a fiscal policy which resonates with economy priorities and the phase of the economic cycle, as well as ensure a proper management of the public debt, stimulate sustainable economic growth and employment.

More...
Angielska Kompania Wschodnia w handlu bałtyckim

Angielska Kompania Wschodnia w handlu bałtyckim

Author(s): Andrzej Groth / Language(s): Polish Issue: 1/2015

In the 15th century the economic relations between England and the Baltic countries became more intensified. The Baltic market was an important receiver of English cloth, and – at the same time – supplied the English shipyards with all the basic raw materials and semi-finished products. It is worth reminding that in the mid-16th century raw materials for the shipbuilding industry accounted for 1/2 to 3/4 of the Baltic exports to England, and textile products accounted for 80% of the value of the English imports to the Baltic countries. Most of these raw materials were delivered by the economy of the Polish-Lithuanian state, which up to the middle of the 17th century kept the dominant position in the commercial exchange between the Baltic region and the West of Europe. The key role in the Baltic trade with England was played by three ports: Elbląg (Elbing), Gdańsk (Danzig) and Królewiec (Königsberg). The prominent role of Elbląg resulted from the fact that the Eastland Company had its headquarters there. After the truce in Altmark was signed (1629) the Eastland Company practically lost its headquarters as its stay in Elbląg became pointless because of the restrictions imposed by the Polish Sejm (Parliament) on the trade with the ports under the Swedish rule. After the liquidation of the Eastland Company’s office in Elbląg the port’s participation in the Baltic trade was taken over by Gdańsk, Królewiec and partly by the Livonian ports. Since the 1680s the Baltic trade concentrated in the Swedish ports. In England the ports that participated in the Baltic trade were mainly the ones from the Eastern coast: London, Hull and Newcastle.

More...
Handel morski miast pomorskich w XVI i pierwszej połowie XVII wieku

Handel morski miast pomorskich w XVI i pierwszej połowie XVII wieku

Author(s): Radosław Gaziński / Language(s): Polish Issue: 1/2015

The development of Pomeranian ports in the 16th century and the first half of the 17th century was curbed by three basic barriers. The first one were difficult natural conditions on the coasts, which were flat, sand and devoid of any deeper natural bays. The second one resulted from a poor offer of Pomerania itself, where soils were rather barren and forest resources limited. The third barrier was the fact that Pomerania was cut off from a wider base of Greater Poland and Silesia by the Brandenburg economic policy. The tiny quantity of goods offered by Pomerania was typical of the other ports of the Southern Baltic: in Mecklemburg, Royal Prussia, the Duchy of Prussia, Livonia. The sea ports, of which the biggest ones were Stralsund, Szczecin and Greifswald, concentrated on an exchange with the countries of the North Sea (the Netherlands, England, Scotland, Norway), and – to a lesser extent – with France and Spain, and the Scandinavian countries (Denmark, Sweden). Among the exported goods there were: cereals, flour and food (bread, pork fat, butter, cheese, meat, honey); malt, beer, wood, boards and woodblocks, and forest produce (ash, potash, wood tar, and other types of tar); linen, skins of farm animals, wool, hemp. Among the goods imported from the above mentioned countries to be consumed by the Pomeranians, and also by the inhabitants of Greater Poland, Brandenburg and Silesia, there were sea and Lüneburg salt, saltwater fish, especially herring, wine, English and Dutch cloth, metals (iron, copper, tin), West-European craft products and colonial goods (spices, sugar, tropical fruit). The commercial exchange within the Baltic Sea was not easy because of the weather conditions (the winter break was still kept) and armed conflicts. In the period in question the biggest disorder in the maritime trade was caused by the 1st Northern War (1563–1570).

More...
Result 6221-6240 of 7799
  • Prev
  • 1
  • 2
  • 3
  • ...
  • 311
  • 312
  • 313
  • ...
  • 388
  • 389
  • 390
  • Next

About

CEEOL is a leading provider of academic eJournals, eBooks and Grey Literature documents in Humanities and Social Sciences from and about Central, East and Southeast Europe. In the rapidly changing digital sphere CEEOL is a reliable source of adjusting expertise trusted by scholars, researchers, publishers, and librarians. CEEOL offers various services to subscribing institutions and their patrons to make access to its content as easy as possible. CEEOL supports publishers to reach new audiences and disseminate the scientific achievements to a broad readership worldwide. Un-affiliated scholars have the possibility to access the repository by creating their personal user account.

Contact Us

Central and Eastern European Online Library GmbH
Basaltstrasse 9
60487 Frankfurt am Main
Germany
Amtsgericht Frankfurt am Main HRB 102056
VAT number: DE300273105
Phone: +49 (0)69-20026820
Email: info@ceeol.com

Connect with CEEOL

  • Join our Facebook page
  • Follow us on Twitter
CEEOL Logo Footer
2025 © CEEOL. ALL Rights Reserved. Privacy Policy | Terms & Conditions of use | Accessibility
ver2.0.428
Toggle Accessibility Mode

Login CEEOL

{{forgottenPasswordMessage.Message}}

Enter your Username (Email) below.

Institutional Login