Obwohl die Kompetenz zur Ausgestaltung ihrer sozialen Sicherungssysteme nach wie vor bei den Mitgliedstaaten der europäischen Union liegt, wendet der Europäische Gerichtshof seiner bisherigen Tradition folgend das europäische Gemeinschaftsrecht zunehmend auch auf die wirtschaftliche Seite...

Persisting social exclusion is one of the key issues the European Union Member States have to handle according to the headline targets of the Europe 2020 strategy. In the Czech Republic, more than 1 million people - 12.5% of the whole population - lived in the year 2019 at risk of poverty or...

Purpose - This paper explores how the introduction of new accounting information influences understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on...

This paper is prepared as a chapter for the Handbook of Income Distribution, Volume 2 (edited by A. B. Atkinson and F. Bourguignon, Elsevier-North Holland, forthcoming). Like the other chapters in the volume (and its predecessor), the aim is to provide a comprehensive review of a particular area...

This study investigates the macro (structural and institutional) factors influencing working poverty by comparing among major OECD countries. A pooled time-series regression analysis with unbalanced panel design was performed on data collected from eligible two-parent households. The supply-side...