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Perceptions of a glass ceiling at top management positions in Croatian organizations

Martinčević, Ivana; Pejić Bach, Mirjana; Klopotan, Igor - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 392-401

leading a company to set goals is one of the key tasks of company management. The manager is the one who needs to know fully … intellectual capital, abilities, and competencies are the key to effective management and management of a company regardless of … gender. In today's business environment and the managerial world, men are those who dominate in higher (leading) management …

Persistent link: https://www.econbiz.de/10012227997

Human resources management : current issues

Barišić, Anton Florijan; Klopotan, Igor; Miloloža, Ivan - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 402-413

Human resources management (HRM) as a function providing organizations with workforce and thus assisting the …

Persistent link: https://www.econbiz.de/10012221651

Regional competition on tax administration

Durán, José María; Esteller-Moré, Alejandro; … - 2012 - This version: January 2012

The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools...

Persistent link: https://www.econbiz.de/10011521604

Does tax enforcement counteract the negative effects of terrorism? : a case study of the Basque country

Salvadori, Luca - 2015

This paper analyses the impact of terrorism on tax enforcement policies by focusing on the case of the Basque Country. The presence of externalities in tax administration attributable to the costs of terrorism is investigated by undertaking a theoretical analysis. The findings of this are tested...

Persistent link: https://www.econbiz.de/10011476365

Empirical evidence on tax information sharing among sub-central administrations

Durán, José María; Esteller-Moré, Alejandro; … - 2012 - This version: December 2012

The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...

Persistent link: https://www.econbiz.de/10011565984

Local government fiscal regulation in the EU : the impact of balanced budget rules

Jochimsen, Beate; Raffer, Christian - 2020

In the past decades many European countries implemented numerical fiscal rules in order to strengthen fiscal discipline on all levels of government. This development was intensified by the financial crisis in 2008. Although plenty of research points to the discipline-enhancing effect of these...

Persistent link: https://www.econbiz.de/10012426624

Does accrual accounting alter fiscal policy decisions? : evidence from Germany

Christofzik, Désirée I. - 2019

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

Persistent link: https://www.econbiz.de/10012265284

Accrual accounting and the local government budget : a matching evaluation

Raffer, Christian - 2020

, budget variables are analysed which are hypothesized to react to the reform: investment expenditure and revenue from asset … accounting reform based on econometric analyses seems to be emerging. …

Persistent link: https://www.econbiz.de/10012438189

Understanding responsible management : emerging themes and variations from European business school programs

Nonet, Guénola; Kassel, Kerul; Meijs, Lucas - In: Journal of business ethics : JOBE 139 (2016) 4, pp. 717-736

Persistent link: https://www.econbiz.de/10011621155

Faith and spirituality in an increasingly global business environment

Kalra, Renu; Singh, Rakhi J. - In: Ethics, governance and corporate social responsibility …, (pp. 73-87). 2016

Persistent link: https://www.econbiz.de/10011590593

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