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Mirjana Pejić Bach, Vesna Bosilj Vukšić and Dalia Suša Vugec

Abstract

Though the individual’s resistance is very often considered a significant barrier to BPM success, the literature on that topic is quite scarce. With the aim to shed light on this topic, we have conducted research of a Croatian insurance company. We examined the impact of individual’s resistance regarding BPM initiative using the theory of reasoned action. Structural equation model was developed using the data collected by the survey among company employees. The results indicate that subjective norms are positively related to the individual’s resistance regarding BPM initiative, while positive initial belief regarding BPM initiative tends to decrease the probability of resistance to change.

Open access

Damjan Grušovnik, Alenka Kavkler and Duško Uršič

Abstract

This paper investigates the relationship between the dimensions of the decisionmaking process quality and company performance of top managers’ in Slovenia. We found out that companies whose managers exhibit an above-average dimension of openness of spirit in the quality of the decision making process, on average, have a higher stance on foreign markets as companies in which managers show a below-average open spirit. For the managers who work in companies that are present in foreign markets, we could confirm that there is a low/weak correlation between the dimension of effort of the decision-making process quality and the number of employees in a company.

Open access

Simona Šarotar Žižek, Matjaž Mulej and Borut Milfelner

Abstract

Work is a crucial part of human life. One should attain employees’ well-being (WB) to support organisational success. In the first phase, the confirmatory factor analysis (CFA) was employed to assess the dimensionality, reliability, and validity of the reflective latent constructs. In the second phase, structural equation modelling was performed to test the research hypotheses. By structural equation modelling we found that physical health (PH) statistically significant negatively affects subjective emotional well-being (SEWB). Positive PH and SEWB were negatively connected. Emotional intelligence (EI) has a statistically significant impact on SEWB. The last relationship in the model—between spiritual intelligence (SI) and self-determination (SD)—was negative, but statistically significant. Therefore, human resource management’s activities (HRM) must concentrate on optimal physical/mental health, emotional (EI) and spiritual (SI) intelligence. Employees’ good health supports their emotional WB. Their emotional balance, based on their EI, enhances their subjective emotional WB and SD. The employees ’SI affects their SD.

Open access

Timotej Jagrič and Tomaž Lešnik

Abstract

This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

Open access

Živa Veingerl Čič and Simona Šarotar Žižek

Abstract

The labor market is currently experiencing employees of four generations. Each generation has different behavior patterns, attitudes, expectations, habits, and motivational mechanisms. As generational gaps play an important role in the business process, organizations have to find ways to balance the needs and views of different age groups. To overcome the negative outcomes arising from generational differences and to use the strengths of each generation, the implementation of comprehensive and proactive model of intergenerational cooperation, presented in the paper, is becoming the necessity for each organization because of the benefits.

Open access

Yilmaz Bayar

Abstract

Global foreign direct investment flows in terms of greenfield and brownfield investments have increased during the recent three decades resulting from the accelerating globalization. The considerable increases in the flows of foreign direct investment have many eventualities for the national economies. This study investigates the mutual effects among greenfield and brownfield (mergers and acquisitions) investments and economic growth in Central and Eastern European Union countries during the 2003–2015 period employing panel data analysis. The findings revealed that both greenfield and brownfield investments had positive influence on the economic growth, but the influence of greenfield investments was found to be relatively higher. Furthermore, one-way causality was discovered from both greenfield and brownfield investments to the economic growth.

Open access

Sebastjan Strašek

Abstract

This paper offers an analysis of the road from subprime and eurozone crisis to the elements of a new systemic crisis. Our aim is to research common issues that accompany each of these crises and to explore elements that hint that the financial systems are moving toward a new crisis. By holding short-term interest rates near zero, the central banks have encouraged malinvestment and speculation. Fuelling the bubble is the fear of missing out on trade. We find that actual events and movements on security markets follow a typical pattern, which indicates a serious threat for the next financial crisis. We also find enough signs that old crises lessons haven’t been learned.

Open access

Safet Kurtović, Blerim Halili and Nehat Maxhuni

Abstract

The paper investigates the effect of the real effective exchange rate depreciation of the lek on the trade balance of Albania using quarterly data from 1994 to 2015. Bounds testing cointegration approach, vector error correction model (VECM), and impulse response were used for the empirical analysis. The results of the study show a long-term cointegration between the real effective exchange rate (REER) and the trade balance (TB). Specifically, the REER depreciation positively affects the trade balance of Albania in both the long and short run, indicating the weak presence of the J-curve effect. Important recommendations were derived from the results.

Open access

Nora Rodek Berkes

Abstract

Corporate social responsibility is an expected behaviour in Western countries, but the approach still does not have a clear interpretation in Hungary. As a result of the increasing prestige of the CSR approach, socially responsible thinking and action also are expected from the companies operating in Hungary. Company executives carry out CSR activities in many cases – but not consciously. The objective of this research therefore was the development of a guidance and evaluation criteria that can support managers in responsible decision-making and applying the CSR approach to a strategic level. On the other hand, this management tool allows the measurement of CSR excellence in companies; therefore, they become comparable in their CSR performance, which offers opportunities for further research. The study presents the development of CSR EMAT and the results achieved through the measurements.

Open access

Irena Palić, Ksenija Dumičić and Barbara Grofelnik

Abstract

Personal income taxation remains an ongoing issue in Croatia. It is used as an important instrument of income redistribution. Moreover, it directly affects purchasing power of the working population. Numerous changes have been made in this type of taxation since the establishment of Croatian tax system. The aim of this paper is to analyse possible determinants of personal income taxation in Croatia. After offering brief insight into public finance theory regarding personal income taxation, the structure of personal income taxation in Croatia is explained. The empirical analysis of the determinants of personal income taxation in Croatia is conducted using cointegration analysis. Economic conditions, average monthly wage, and number of taxpayers are used as determinants of personal income tax used in this research. The cointegration analysis is conducted using monthly data from January 2008 to February 2016. The results of the research show a statistically significant negative impact of economic conditions and statistically significant positive impact of average monthly wage and number of taxpayers on personal income taxation in long run, what is in line with economic and public finance theory.