The main purpose of this study was to examine local residents' attitudes and participation in tourism, and to explore factors which affect residents' support and participation in tourism in Udawalawe National Park, Sri Lanka. This study tests the structural equation model between community...

Cultural and heritage tourism shows tremendous potential in developing countries and regions where traditional economic activities are no longer sustainable. Sharing and preserving cultural heritage in tourism is challenging while advocating economic benefits. An integrated approach to examine...

This paper investigates, to what extent the optimization of dividend repatriations from an Austrian subsidiary - if the shares are held in a German sole proprietorship - will rise the future value of real investments compared to using nominal tax rates for repatriation decisions. Therefor...

This paper analyses the ownership structure of publicly listed corporations in seventeen Small Island Developing States. The paper identifies the ultimate controlling shareholders of these firms, the identity of these shareholders, whether or not ultimate shareholders are involved in management...

This essay will studies different concepts and definition of small businesses in different countries. It will examine Europe, Russia and its post-soviet neighbors, north America and Japan. Aim of this study is to understand why there are differences between states and what they mean in economy....

This paper investigates the process of developing and implementing special economic zones (SEZs) and industrial parks in Russia. Governments commonly use SEZ policies to develop and diversify exports, create jobs and launch technology/knowledge sharing. The industrial cluster concept is based on...

In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to 2015, we find that firms in longterm oriented...

This paper investigates the process of developing and implementing Special Economic Zones (SEZs) and industrial parks in Russia. Governments commonly use SEZ policies to develop and diversify exports, create jobs, and launch technology and knowledge sharing. The industrial cluster concept is...

We study how state ownership affects the international expansion of emerging-market firms. Building on agency theory and the resource-based view, we propose an S-curve relationship: Firms with a low level of state ownership have a limited level of international expansion, those with a medium...

We analyze frugality-based advantage and explain its types and implications. The frugality-based advantage is an advantage that a firm achieves over competitors in its ability to develop and use frugal innovations, that is, innovations that overcome external resource constraints. We...