Heterogeneity and complexity determine multidisciplinary approach to the hospitality research. Identification and analysis of limited hospitality development factors imply very complex scientific approach. Case study methodology is applied on Republic of Serbia, which is transition country and...

Financial statements are the main source of financial reporting. The basic role of financial reporting is to effectively communicate financial information to outsiders in a timely and credible manner. Firstly this study used different models to evaluate the value of accruals and then presents...

Recently, debt structure research has started focusing on the strategic perspective of financing choices, particularly to understand the reasons for debt specialization (DS). This paper examines trends of specialization over time and industry by using a comprehensive dataset on types of debt...

The article presents the outcomes of dynamic, cross-section analysis of the differences in the level and structure of household indebtedness in EU countries and the range of problems with debt service between 2005 and 2009. Statistical data from of the EU Commission, obtained in the periodic...

We analyze the impact of public water infrastructure and water handling technologies on the water quality and water handling behavior of households in rural Benin using both quasi-experimental and experimental household-level panel data. We find that the installation of improved village-level...

This paper presents the final economic results of the UK Employment Retention and Advancement (ERA) programme. ERA's distinctive combination of post-employment advisory support and financial incentives was designed to help low-income individuals who entered work sustain employment and advance in...

Disability insurance (DI) beneficiaries lose part or all of their benefits if earnings exceed certain thresholds ("cash-cliffs"). This implicit taxation is considered the prime reason for the low number of beneficiaries who expand work and reduce benefit receipt. We analyse a conditional cash...

In this study we compare rates of discrimination across German-born applicants from thirty-five ethnic groups in which various racial and religious treatment groups are embedded, this study allows us to better distinguish taste and statistical sources of discrimination, and to assess the...