In this contribution it is argued and empirical proven, complementary to the existing literature, that distance to a trading partner especially in agricultural trade does not only reflect transport costs but also different areas of cultivation. The study accounts for the described patterns by...

The European welfare regimes face two sets of challenges. One internal, specific for the welfare state itself, and the other external, imposed by changing economic, political and economics conditions. The first challenge lies in the growing gap between the rigid welfare state design and flexible...

Purpose – After a brief glance at the global labour market after the financial meltdown the paper aims to explain some general mechanisms of short-time work in Germany. Furthermore it seeks to present an overview of the costs of short-time work for the establishments with respect to the latest...

Purpose – This study seeks to investigate the differences in three aspects of job satisfaction – total pay, promotion prospects, and respect received from one's supervisor – between male heterosexual and gay employees in Athens, Greece. Design/methodology/approach – To determine whether...

This survey provides a synthetic and evaluative survey of issues in corporate financial distress and bankruptcy. This area has moved into a public domain as a result of the recent global financial crisis that witnessed failures of many venerable institutions that got rescued by the government....

This paper deals with the development of corporate governance in companies in the Czech Republic and Great Britain in 2012-2013. Aim of this paper is not only to become familiar with the basic regulations of the issue, but also draw attention to the state of corporate governance in the area of...

The authors describe emerging hot topics in management accounting systems (MCS) as discussed during the international conference held at University of Economics, Prague, in September 2006. This paper underpins all relevant aspects of MCS ranging from corporate governance, through planning and...

Familienunternehmen gelten in der öffentlichen Wahrnehmung als besonders innovativ und als Hidden Champions der deutschen Wirtschaft. In jüngster Zeit widmen sich Forscher vermehrt der Überprüfung dieser These und kommen zu diametral unterschiedlichen Ergebnissen. Einerseits wird...

In order to reduce starting costs and facilitate the investments, in 2012 and 2013, Italy has introduced special regulations for "simplified limited liability companies", "innovative start-ups" and "ordinary" LTD. The former and the latter are allowed to start operations with a minimum capital...