The paper is focusing on electronic lodgment through web-based applications of value-added service providers as the IT-based trade facilitation measure, the survey of Customs Brokers conducted in this study revealed that lodgment time in the Philippines dropped to one hour or less as a result,...

In recent decades the internationalization of small and medium-sized enterprises (SMEs) has increased significantly, especially in manufacturing industries. Yet in contrast to large, multinational corporations, not much is known about the international activities of SMEs. Data on East German...

This paper provides a critical overview of a recent attempt to create an independent statutory "voice" for small enterprises within the formal government bureaucracy in one Australian jurisdiction. It discusses the creation and eighteen months of activity of the Small Business Commissioner of...

Entrepreneurship has been a topical issue in the business administration literature, but in the past decade a wave of interest can be observed on the role of entrepreneurship in the economic growth literature. This paper aims to highlight the various contributions to the entrepreneurship...

Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact that the harmonization of the financial accounting information across Europe, through the accounting directives did not reach the intended level of comparability and transparency. Through the...