| | |

New Articles – Business Administration and Management


DO LINKS TO TAX HAVENS AFFECT COMPANIES’ FINANCIAL PERFORMANCE? THE CASE OF SLOVAKIA

Ľuboš Elexa, Michal Ištok, Lea Šlampiaková

Tax havens are both a controversial and thrilling area of research. Since the last financial crisis there has been a dramatic increase of research interest in this area. The most frequently researched areas in relation to tax havens can be divided into positive: for example, attracting more foreign direct investments (FDI), or potentially increased financial performance and productivity, and negative: for example, aggressive tax planning, money laundering or machinations in public procurements. The last decade’s research results suggest the value of a focus on negative outcomes: aggressive tax planning, related profit-shifting techniques, and the consequences of having anonymous ultimate beneficial owners (UBO). In the Slovak business environment, research on tax havens has been long neglected. In contrast to other jurisdictions, there are no academic studies that might inform improvements in tax legislation, or provide support for the Financial Administration of the Slovak Republic.
more

THE COMPETENCY-BASED TRAINING & ASSESSMENT, AND IMPROVEMENT OF TECHNICAL COMPETENCIES AND CHANGES IN PEDAGOGICAL BEHAVIOR

Saba Khan, Rizwan Raheem Ahmed, Dalia Streimikiene, Justas Streimikis, Munsif Ali Jatoi

Teachers’ training is one of the critical and sustainable development goals in technical education & vocational training (TVET) to promote employability and up-gradation of expertise and skills to increase industrydriven education practices and competencies to up-to-date quality of training and education provision (Kennedy et al., 2021). However, the competency-based training & assessment (CBT&A) approach for improvement of teacher training is based on CBT&A curricula on requisite skills. The competency-based training & assessment (CBT&A) approach allows vocational education teachers to regulate updated resources and learning requirements better and efficient manner (Ahmed & Sayed, 2021). Professional development and continuous training of the teachers are vital for the implementation of competency-based training & assessment (CBT&A) delivery in Pakistan (Ahmed & Sayed, 2021).
more

COMPARISON OF CREATIVE ACCOUNTING RISKS IN SMALL ENTERPRISES: THE DIFFERENT BRANCHES PERSPECTIVE

Zita Drábková, Martin Pech

Importantly, accounting is the mirror of all business activities undertaken by enterprises. Financial statements constitute an important source for decision-making by a wide range of internal and external users. The basic concept of accounting reports, which should provide reliable information for users, is the provision of a true and fair view of the situation and structure of assets, financing sources thereof, the structure of the equity capital and the enterprise’s financial state. Needless to say, accounting requires highly qualified expertise from its processors. The relevant accounting frameworks of the Czech accounting standards, Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IAS/IFRS) allow for a selection of accounting methods, assessments and estimates of certain accounting phenomena and processes. This approach is further supported by frequent changes of and amendments to accounting standards.
more

TALENT RETENTION IN SLOVAK COMPANIES: EXPLORATIVE STUDY

Radovan Savov, Jana Kozáková, Jan Tlučhoř

TPeople and especially talented individuals are of remarkable interest for many academics in research (Collings et al., 2019; Meyers et al., 2013; Krishnan & Scullion, 2017). The reason is very simple. Human resources are the most valuable resource a company should have. People are movers of each company and create added value. A high commitment human resources strategy leads to a firm competitive advantage (Collins, 2020). Employees play an important role in forming a competitive advantage for the organization. The role of the employees has become pronounced and significant, and it is no longer conventional. They are responsible for the strategic planning and development of the organization (Chakraborty & Biswas, 2019). Nowadays, firms operate in an environment which is characterized by many political, economic, social, and technological changes (Wee & Taylor, 2018).These changes force companies to transform themselves to gain greater prosperity or to survive (Ocasio et al., 2017; Riviere et al., 2017).
more

TOWARDS AN EFFICIENT APPROACH FOR IDENTIFICATION AND SELECTION OF STAKEHOLDER ENGAGEMENT STRATEGIES: A CASE STUDY

Mohammad Khalilzadeh, Omid Kebriyaii, Jonas Šaparauskas, Natalija Lepkova

Freeman (1984) describes stakeholders as “those groups who can affect or is affected by the achievement of the firm’s objectives”. “Each stakeholder will either expect or demand to be part of all critical decisions on the project” (Kerzner, 2009). The stakeholder engagement is the most substantial matter in any project (Abidin, 2010). Stakeholders are defined as legal entities or individuals who have stakes in a project or are able to affect project execution (Olander, 2005). McGrath and Whitty (2017) define stakeholder as “an entity with a stake (interest) in the subject activity”. Stakeholders can significantly influence on project outputs. At each project phase, the number and type of stakeholders may vary and have different interests that should be effectively met (Oppong et al., 2017). These different interests may conflict with each other and certainly make it even more difficult to determine stakeholder engagement strategies. It is not practically possible to make all project stakeholders satisfied.
more
|< 1 2 3 4 5 6 >|

?
NAPOVEDA
reguired
Language