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Partycypacja lokatorska jako element zrównoważenia społecznego

Partycypacja lokatorska jako element zrównoważenia społecznego

Author(s): Katarzyna Suszyńska,Karim Youssef / Language(s): Polish Publication Year: 0

Purpose: Identification of the connections between tenant participation in social housing and the theory of social capital and social sustainability. Design/methodology/approach: Critical analysis of Polish and foreign literature on tenant participation, social capital and social sustainability. The authors adapted various concepts of social capital as the theoretical basis. Findings: In the literature on the subject, two meanings of the term social sustainability may be distinguished – the so-called soft application of the term and a more “severe” one, which covers the issues of changing the balance of power and profound social changes. The authors have attempted to delineate the third perspective, putting forward a thesis that the most useful for research on social housing is Coleman’s concept of social capital, where social capital is related to the capital of an individual. In studies on the housing environment in the social housing stock, it is necessary to identify the social capital of residents in the context of the environment, i.e. housing estates, by examining the level of participation of tenants in the decision-making process. Originality and value: The concepts of tenant participation, social capital and social sustainability are frequent subjects of research. However, these terms are rarely combined, which determines the originality of the proposed approach. The study is of practical importance in relation to social housing, since increasing the social capital of tenants through their participation in the decision-making process is one of the steps towards overcoming the impasse in the field of social sustainability.

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Obszary ryzyka w działalności małych i średnich przedsiębiorstw w Polsce

Obszary ryzyka w działalności małych i średnich przedsiębiorstw w Polsce

Author(s): Robert Dankiewicz / Language(s): Polish Publication Year: 0

The occurrence of risk in economic activity is a natural phenomenon that requires management aimed at limiting the impact of risk materialization on the situation of enterprises. This phenomenon refers also to small and medium-sized enterprises, which are an extremely key element for the economy both in terms of the number of such entities, their role in generating new jobs, but also the added value. Unfortunately, the problem of risk identification and management in SME companies is at a much lower level than in the case of large entities. Therefore,in the case of small and medium-sized enterprises it seems crucial to have a proper approach to risk identification and management, especially in times of intensive changes in the environment, which in turn may provide an opportunity for new areas of risk to appear. Studies have shown that entrepreneurs are slowly increasing their awareness of the possibility of the occurrence of various types of risk and their consequences, but this increase is often selective. However, this is the basis for the development of appropriate mechanisms and procedures that will allow to conduct business effectively and safely in a changing, often unpredictable environment in the future. The purpose of the study is an attempt to identify and assessthe various areas of risk encountered in the small and medium-sized enterprise sector and their importance.

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Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Author(s): Sławomira Kańduła / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to assess instruments that compensate local government units (LGUs) for the loss of income from shares in personal income tax and shares in corporate tax in connection with changes in these taxes as a result of Polish Deal program. The assessment was made from the point of view of the financial independence of local government units. Design/methodology/approach: The paper begins with outlining the changes in state income taxes in Poland. The next section concerns the method of assessing the “foreign” income of LGUin the context of financial independence. Then the instruments that compensate local government units for the loss in tax revenues were discussed and their assessment was made from the point of view of the financial independence of LGU. Findings: The following consequences of Polish Deal for LGU can be identified: 1) decrease in tax revenues, 2) deterioration of the structure of budget revenues (increase in the share of “foreign” revenues), 3) establishment of “rescue” instruments in the form of a subsidy development part and changes in the allocation of revenues from shares in state taxes. The financial consequences of the changes brought about by Polish Deal vary depending on the level of local government. The municipalities, including cities with poviat status, will feel them most acutely, as they have the highest share in personal income tax. The mechanism of dividing the development part of subsidy favors some local government units because it relates to the population size and not the actual loss of income from shares in state taxes. Instruments compensating the loss of income of LGU in connection with Polish Deal limit the financial independence of LGU and deepen the lack of transparency in the redistribution of income in the public finance sector in Poland.

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Polski Ład z perspektywy progresji podatkowej i rozwiązań prorodzinnych

Polski Ład z perspektywy progresji podatkowej i rozwiązań prorodzinnych

Author(s): Edyta Małecka-Ziembińska / Language(s): Polish Publication Year: 0

Purpose: The aim of the research is to identify, structure and evaluate changes affecting the progressivity and family-friendly nature of personal income tax in Poland, introduced in 2022 as part of the Polish Deal socio-economic program. The analysis takes into account the legal status as of January 1, 2022 (Polish Deal) and changes introduced from July 1, 2022 or January 1, 2023 (Polish Deal 2.0). Design/methodology/approach: The chapter is dominated by a normative approach, but not limited to textual-dogmatic analyses. The aim was to identify the systemic significance of the introduced changes, and the creation of tax law was also analysed. The chapter consists of three points. In the first point, the most important changes to the Polish Deal and its adjustments under the Polish Deal 2.0, which affect the progression and family-oriented nature of personal incometax, were identified and grouped in the table. In the second point, both the nature and the method of implementation of changes in the progressivity of the tax under consideration were assessed. In turn, in the third point, an analogous assessment was made with regard to changes in the pro-family elements of this tax. Findings: The changes introduced to the personal income tax under the Polish Deal and the Polish Deal 2.0 lowered the burden of this tax not only for people with the lowest income, but also for those with medium and high income. These changes, however, have to be considered together with the burden resulting from the health insurance contribution, which until the end of 2021, in part of 7.75% of the contribution base, was tax deductible. As a result, only the lowest-earned taxpayers benefit from the combined changes, for some of them the reduction in income tax becomes neutral, and for high-earned taxpayers – it does not compensate for the additional burden of health insurance, thus exacerbating the tax and contribution progression. Inevitably, the reduction of personal income tax results in lower revenues to the state budget, and moreover, increases the pressure on its expenses in order to compensate local government units for the loss of income due to the percentage share in this tax. In the face of the chronic budget deficit, in the conditions of historically high public debt and rising costs of its servicing, and the accompanying rising inflation, a natural question arises as to how this loss of budget revenues will be compensated. Knowledge of the answer to this question will allow to estimate the full redistributive effect of changes in the socio-economic program of the Polish Deal.

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Clusters – the main system for increasing the competitiveness of agricultural products

Clusters – the main system for increasing the competitiveness of agricultural products

Author(s): Alibek Sabirovich Eshev,Zebo Safoyevna Shokhujayeva / Language(s): English,Bulgarian Publication Year: 0

Cluster development is important with the specificity of the modern innovative economy as a factor in increasing the competitiveness of agriculture and the agro-industrial complex in general. In this regard, this article explains the development of proposals for the introduction of a cluster system in improving the competitiveness of agricultural products.

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Изкуствен интелект, финансиране и управление в здравеопазването – предимства за сигурността

Изкуствен интелект, финансиране и управление в здравеопазването – предимства за сигурността

Author(s): Tatyana Ivanova Evtimova / Language(s): English,Bulgarian Publication Year: 0

Undoubtedly, AI technologies can be applied in various areas of the economy. Regarding the state of health care in the EU countries, Bulgaria is characterized by catch-up development, which requires the creation of appropriate conditions for the functioning of our health system, development and implementation of an adequate health policy. All these questions prompt various researchers to seek and propose new directions for improving the system of financing and management in the field of health care.

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Зелено управление на човешките ресурси и мотивация – иновации, традиции и добри практики

Зелено управление на човешките ресурси и мотивация – иновации, традиции и добри практики

Author(s): Nonna Metodieva Ilieva,Valentin Vasilev / Language(s): English,Bulgarian Publication Year: 0

For the first time in its history, contemporary society is facing challenges so diverse in nature – from the protracted pandemic of the Covid-19, to the crisis of hostilities in Ukraine; serious challenges based on the energy crisis, and complex economic relations. In this context, the complicated political situation throughout the world seems to be the scene of the search for new solutions in all spheres of socio-political life. In these turbulent times, there is still talk of 'sustainability' – of solutions, policies, strategies. Employers and employees face joint challenges to reconcile sustainability and profitability. This paper aims to present key ideas related to the concept of Green HRM and to highlight some key features in making sense of the applicability of this concept in the practice of modern organisations. It focuses on the current state of Green HRM practices in Germany and Bulgaria, where HRM has been a leading theme in recent years and where good practices and ideas can be drawn out.

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Oszustwa związane z VAT z udziałem platform cyfrowych

Oszustwa związane z VAT z udziałem platform cyfrowych

Author(s): Jan Sarnowski,Paweł Selera / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to outline the specifics of VAT taxation in the e-commerce sector and to present the legislative measures implemented by both Poland and the EU in order to reduce the tax gap in this area. Design/methodology/approach: The authors analyse the recent changes in the field of EU and national law aimed at counteracting VAT fraud in the area of new distributions channels of goods and services. The authors present new legal solutions, especially those addressed to online platforms, and examine their impact on the e-commerce market. The effectiveness of legal solutions is illustrated by data and statistics provided by the National Revenue Administration. Findings: Statistical data prove the effectiveness of the adopted legislative changes. Not with standing above the EU Commission’s new legislative proposals are presented and aimed at more effective transparence and compliance in this sector.

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Ewolucja raportowania zrównoważonego rozwoju przedsiębiorstw w odpowiedzi na zmieniające się oczekiwania informacyjne interesariuszy

Ewolucja raportowania zrównoważonego rozwoju przedsiębiorstw w odpowiedzi na zmieniające się oczekiwania informacyjne interesariuszy

Author(s): Andrzej Niemiec,Wanda Skoczylas / Language(s): Polish Publication Year: 0

Reporting is a vital management and communication tool for businesses to engage with stakeholders. Stakeholders expect reports of high quality, primarily those containing decision-relevant information, faithfully reflecting the presented content. The pursuit of effective sustainable development strategies has led to various changes, including institutional and capital market changes, as well as changes in the functioning of businesses. A company’s success is now expressed in economic sustainability, social responsibility, and environmental responsibility, which determine management tasks and the measurement and reporting of the company’s multidimensional results to stakeholders. This issue gains particular importance due to the expanding circle of significant company stakeholders whose success is intertwined with the organization’s competitiveness in the market. The chapter aims to present the evolution of non-financial reporting toward sustainable development reporting in light of changing informational expectations of stakeholders and supporting legal regulations. The research methodology used in the study is an argumentative method (Betti, 1955) and hermeneutic method (Betti, 2022). The study is interdisciplinary, combining several fields of social sciences, including economics and finance, social communication and media sciences, management and quality sciences, as well as legal and sociological sciences. The results of the conducted research confirmed that stakeholder information expectations toward organizations change in accordance with evolving environmental conditions and increasing complexity. To meet these expectations, various actions are taken to develop suitable methodological solutions. Legislative changes are also essential, in line with the monological stakeholder theory approach. The goal of legislative changes is to ensure comparable, reliable, and significant informationusing information technologies regarding the implementation of sustainable development strategies. Controlling ESG (Environmental, Social, Governance) risks control prevents costly consequences.

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Thoughts in Cultural Awareness, Communication Skills and Vocabulary for International and China Focused Business Deals and Exchanges in the Contexts of a Complex Global System and the Belt and Road Initiative: Personal Statements by ECUPL Students

Thoughts in Cultural Awareness, Communication Skills and Vocabulary for International and China Focused Business Deals and Exchanges in the Contexts of a Complex Global System and the Belt and Road Initiative: Personal Statements by ECUPL Students

Author(s): Asen Velinov / Language(s): English Publication Year: 0

Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors. Global business and other activities of Chinese enterprises and stakeholders have been increasing in number, variety and significance – against the backdrop of the crucial importance and attractiveness of the Chinese market for MNCs and new actors from BRI countries, and overall ever more interconnected and complex global environment (further complicated by the pandemic and various other developments in the past years) and also influenced by landmark initiatives such as 17+1 (which constantly evolved) and the Belt and Road – of high importance to China but somewhat of a mystery to non-Chinese stakeholders. Communicating internationally in English in ways that achieve intended objectives is crucial but often affected by the widespread use of cliches and expressions that are not optimized to “speak” to the intended audience. Beyond examples from my practice, Chinese publications in English and foreign publications about Chinese business activity and the Belt and Road Initiative and identifying key differences between them, the negative outcomes they lead to, pointing out some communication and culture gaps and propose some solutions, I also look at straightforward primary examples – the Personal Statements prepared by over 200 ECUPL seniors.

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POSTRATNI/GENOCIDNI EKONOMSKI OPORAVAK I RAZVOJ SREBRENICE ‒ NAUČENE I NENAUČENE LEKCIJE ‒

POSTRATNI/GENOCIDNI EKONOMSKI OPORAVAK I RAZVOJ SREBRENICE ‒ NAUČENE I NENAUČENE LEKCIJE ‒

Author(s): Kadrija Hodžić / Language(s): Bosnian Publication Year: 0

Ni nakon više od dvije decenije u Srebrenici, ali manje-više i u svim povratničkim mjestima, ne samo da nije izrađen i primijenjen održivi model ekonomskog oporavka i razvoja već je ostao nerazjašnjen sam koncept postratni/genocidni ekonomskog oporavka. I pored zvanično promoviranog i izdašno donacijski podržanog procesa ekonomske obnove, na sceni su krajnje nepovoljna demografska, socijalna i ekonomska kretanja u ukupnom postratnom periodu. Naravno da se zbog toga otvaraju brojna pitanja ovakvog neuspjeha – od ponovnog preispitivanja samog pojma ekonomske obnove do niza „nenaučenih lekcija” iz dvadesetogodišnjeg procesa ekonomske obnove u ovoj općini.

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Meat alternatives—market and cunsumption

Meat alternatives—market and cunsumption

Author(s): Iga Rybicka,Karolina Bohdan,Przemysław Łukasz Kowalczewski / Language(s): English Publication Year: 0

Elimination of animal-based products, often related to a vegetarian or vegan diet, is one of the most popular nutritional trends observed around the world. This chapter provides an overview of the assortment, market and consumption of various meat alternatives. Products replacing meat are made of various types of (mostly) plant-based raw materials including pulses/legumes, cereal proteins (mainly gluten), oilseeds, fungi (edible mushrooms) and algae; however, cultured meat and edible insects are also described. The market of meat alternatives was estimated at USD 10,11 billion in 2022 and is expected to grow at a compound annual growth rate (CAGR) of minimum 15% by 2030. Europe has the largest share (52%) of the global market followed by North America (27%), Asia Pacific (12%), Latin America (6%) and Middle East and Africa (4%). The top producers are Beyond Meat, Boulder Brands, Hain Celestia, Nestlé, Garden Protein International, Vivera, Lightlife Foods, Woolworths, Naturli’ Foods and Sainsbury’s. Despite the fact that vegetarians and vegans constitute 6.4% and 6% of global consumers, respectively, more and more people are willing to either reduce the consumption of meat (62%) or animal-origin (42%) products. This is due to the fact that the consumption of meat-free products plays a role in sustainable development considering multiple health, economic and environmental issues.

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Shaping sustainable food consumption attitudes: Bibliometric literature review

Shaping sustainable food consumption attitudes: Bibliometric literature review

Author(s): Natalia Gluza,Doris Antczak,Marcin Gurtatowski / Language(s): English Publication Year: 0

Sustainable food consumption is a crucial aspect of achieving a sustainable future. However, changing people’s attitudes towards food can be a difficult task. In this article, we will conduct a bibliometric literature review to explore the current state of research on shaping sustainable food consumption attitudes. The study uses a sample of 922 papers in various bibliometric analyses. The authors use citation and collaboration analysis to determine the most significant authors and journals, and examine the relationships between the main authors and institutions. Next, they conduct content analysis, using bibliographic coupling, to determine the main areasof research within sustainable food consumption attitudes. The chapter attempts to identify the most important authors, journals and trends in each field.

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Household food waste—the origin, level, structure and methods of prevention

Household food waste—the origin, level, structure and methods of prevention

Author(s): Bartłomiej Pierański,Luboš Smutka / Language(s): English Publication Year: 0

Food waste is one of the major problems that humanity needs to solve. The gargantuan amount of food wasted each year, estimated at around 1 billion tonnes, creates a range of environmental, economic and ethical problems. Unfortunately, food is wasted to the greatest extent by households. To a lesser extent, food is wasted by producers or intermediaries. Therefore, the aim of this article is first and foremost to identify the causes of food waste by households. To do this,a conceptual framework has been adopted. It assumes that household food waste originates in three predictable stages—when shopping, storing and serving. In other words, households waste food because they do not prepare the food they purchase, they do not serve the food they prepare, and they do not consume the food they serve. The considerations in the paper are based on the available literature and secondary data.

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Surplus food redistribution systems as a food waste prevention tool

Surplus food redistribution systems as a food waste prevention tool

Author(s): Barbara Borusiak,Blaženka Knežević / Language(s): English Publication Year: 0

The main objective of this chapter is to present solutions designed in order to redistribute surplusfood as a food waste prevention tool. Food surpluses are generated both in supply chains andin households. This chapter presents the surplus food redistribution system structure in terms of entities included into it. Three main types of SFRS institutions will be presented: food banks operating both as front-line and warehouse entities, social supermarkets and food sharing systems, which work as initiatives based on some premises (physical places) where food may beleft and taken from, as well as initiatives operating thanks to Internet platforms. Three categories of these platforms are characterised in this chapter: the “sharing for money” model, which is primarily a B2C for-profit model to reduce waste and, at the same time, generate revenue, the “sharing for charity” model in which food is collected and given to non-profit organisations, and the “sharing for the community” model which is a B2C or C2C model where food is shared amongst consumers.

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Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju

Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju

Author(s): Joanna Błażyńska / Language(s): Polish Publication Year: 0

Corporate governance describes the principles, relationships and processes under which an entity is managed and its management bodies are controlled. The aim of the chapter is to assess the accounting policies of listed companies from the point of view of their compliance with good corporate governance practices for sustainable development. Using the source analysis method, the essence and legal basis for shaping corporate governance policy are presented. During the empirical study, five main thematic areas of non-application of corporate governance principles by companies listed on the Warsaw Stock Exchange in the WIG-ESG index were identified: (1) diversity policy towards the management board and the supervisory board, (2) reporting of ESG areas, (3) organization of the general meeting meetings, (4) remuneration of the supervisory board and managerial shares, (5) organization of internal audit.

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Съвременната инфлация и новата концепция за икономическа сигурност

Съвременната инфлация и новата концепция за икономическа сигурност

Author(s): Tatiana Hubenova / Language(s): Bulgarian Publication Year: 0

The report examines the specifics of modern inflation in the context of the paradigm shift for economic growth. The characteristics of modern inflation after the pandemic crisis and its factor conditioning in the conditions of revival of economic activity, increased aggregate demand and increase in international commodity market prices in connection with market segmentation and difficulties in global value chains are formulated. The analysis reveals the essence and characteristics of modern inflation as a multifactorial phenomenon that determines the choice of policies and the difficulties in achieving synergy between them. The typology of the types of inflation is substantiated, and their specifics are considered sequentially. There is a focus on green inflation and wage gap inflation, the rise of which is debated as to the effect on inflation. Conclusions are systematized about the relationship between modern inflation and economic security as a factor determining the sustainability of inflation, and problems and perspectives in the European context are outlined.

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Сравнителен анализ на публичните разходи за предучилищно и начално училищно образование в страните от Европейския съюз

Сравнителен анализ на публичните разходи за предучилищно и начално училищно образование в страните от Европейския съюз

Author(s): Velichka Nikolova / Language(s): Bulgarian Publication Year: 0

Investing in education by the government can be seen as a key factor in the prosperity of both the individual and society as a whole. In this regard, in the process of gaining knowledge, it is essential to lay the foundations, which is achieved through education in the early childhood. To this end, the present report focuses on public expenditure on pre-primary and primary education which has been compared across the European Union member states.

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Парична политика в страните от ЕС – генератор на инфлация и/или растеж?

Парична политика в страните от ЕС – генератор на инфлация и/или растеж?

Author(s): Milena Kovachevich / Language(s): Bulgarian Publication Year: 0

Over the past almost two decades, expansionary monetary policy has been increasingly used both during and after the onset of crises of various natures. Although, according to the theory, in the long term the use of monetary policy instruments does not lead to stimulating the economy and increasing growth, the countries in the EU, and more specifically in the Euro area, have systematically implemented a growth-stimulating monetary policy after 2008. Through the prism of cointegration analysis, the study reveals whether there is a long-run relationship between economic growth and money supply and/or whether such a relationship exists between money supply and inflation.

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Устойчиво финансиране чрез "зелени" облигации: фактори за успех, ползи и предизвикателства

Устойчиво финансиране чрез "зелени" облигации: фактори за успех, ползи и предизвикателства

Author(s): Katerina Vojcheska-Nikodinoska / Language(s): Bulgarian Publication Year: 0

Sustainable finance as a key area continues to gain momentum as governments and corporate issuers pay increasing attention to environmental, social and governance factors, and investors, regulators and other stakeholders encourage more robust ESG practices. Interest in sustainable finance accelerated in 2020, with the COVID-19 pandemic highlighting the need for funds to help economies, businesses and people recover in a responsible way that addresses environmental and social challenges. The report is structured in three parts: a literature review exploring the success factors, benefits and challenges of issuing green bonds as identified by researchers in different countries; then we use the methodological potential of the analyzed area to formulate expert research; and we summarize the results of the study and suggestions for its further development. The results show that the issuer’s reputation, good credit rating and environmental, social and governance performance are key considerations for the success of issuing green bonds. The main benefits of green bonds are that they carry low investment risk with the ability to raise large investment amounts while providing quantifiable visible benefits. While the challenges related to the issuance of green bonds include greenwashing, the questionable role of the green bond market in environmental protection, and insufficient financial and economic benefits of issuance.

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