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Open access

Juris Uzulāns

Abstract

The aim of the current research series is to examine the definitions of the concept ‘risk’ and analyze the concepts used in the definitions of ‘risk’ in the sources of these definitions in order to perform the ontological analysis of the concept of ‘risk’. Ontological and epistemological analysis of the concepts in the definition of the concept ‘risk’ was used to answer the question what ‘risk’ means in project management. This investigation represents a part of the research series where the ontological, epistemological and methodological analysis of project risk is performed with the aim to improve risk registers and risk management as a whole. In the previous studies the author analyzed the concept of ‘event’ that defines the content of the concept ‘risk’. The use of ‘event’ was analyzed in different sources to find out how the concept should be used. The ontological, epistemological and methodological analysis of the definitions of the concept ‘risk’ is the theoretical foundation for risk register creation because it is possible to create complete and understandable register for the participants of the project risk management process. The author believes that the conducted research helps establish confidence that ontological analysis is the method that together with the epistemological and methodological analysis provides opportunity to perform analysis of risk management sources aimed at improving risk management. The results of the study cannot be considered sufficient for deriving valid conclusions about project risk management and developing recommendations for improving risk management with regard to the content of the risk register. For valid conclusions and recommendations, a deeper research is needed which, first of all, would analyze a larger number of sources.

Open access

Asta Kazlauskienė

Abstract

Different scientific studies provide many valuable recommendations how to manage crises in order to lessen their negative effect on relations with consumers. But the question whether the same business crises management rules can be applied for different industries, or they must be adapted depending on industries specifics, has not received sufficient scientific attention. Knowledge gaps about industry specific effect on consumer reactions to business crises remain. This study focuses on understanding the differences in consumers’ reactions in business crises situations with regard to controversial evaluation in the society of “the sin industries” (alcohol, tobacco, gambling, etc.) and ordinary industries (not having controversial associations). Experimental research design, including online experiment with tobacco, beer and functional soft drinks consumers (in total 306 respondents), was chosen for competing research hypotheses testing. Empirical evidence was in line with theoretical argumentation about less negative consumers’ reactions during business crises in case of “sin industries” versus ordinary industry. This study shows that consumers attitudes, such as perception of company’s product quality, trust, social responsibility and behavioural intentions, such as intention to buy and recommend company’s products, are less negative during business crises in lower reputation “sin industries” than in ordinary industries.

Open access

Neca Stropnik, Bojana Korošec and Polona Tominc

Abstract

The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.

Open access

Nina Pološki Vokić, Andrej Kohont and Agneš Slavić

Abstract

The question of this paper is whether there is an ex-Yugoslavia HRM model drawing upon Western imported features fused with ethno open-socialistic and self-management elements? In the empirical part Cranet data for 341 companies from Croatia, Slovenia and Serbia are analysed. Main characteristics of HRM systems in ex-Yugoslavia are: the HRM strategic partner role is still neglected, the mind-set of taking care for everybody is omnipresent, the value of performance management is not fully entrusted, the full-time employment still predominates, and the trade unions retained their barging power. Although 30 indicators revealed specifics of ex-Yugoslavia HRM model, the theorized hybrid HRM system was not disclosed.

Open access

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.