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The Irish Government has identified research and development (R&D) and innovation as among the key pillars of growth within the economy. To achieve this growth, R&D tax incentives, which are adopted in advanced economies, are set into policy to encourage firms to innovate, thus, making companies more competitive and productive. One of the key enablers to driving R&D is a well-designed, competitive and sustainable tax policy to support the activity. However, evidence on the effectiveness of R&D tax incentives for innovation is largely anecdotal and the influence of innovation on firm-level taxation is still underexplored, in terms of and empirical examination. This paper sets out to review the recent trends and views of industry regarding R&D tax credits.


Business transfer as a research topic awakened the interest of researchers in the past few decades. Business transfer is defined as a change of ownership of any firm to another person or legal entity assuring the continuous existence and commercial activity of the enterprise, and it encompasses different kinds of transfers both to family and non-family members. Ageing and consequently retirement are often mentioned as the reasons for entrepreneurs’ exits from the companies and intention to initiate the business transfer process. A successful business transfer process is one of the key prerequisites for long-term sustainability of small and medium-sized enterprises. There is a significant number of ageing business owners in Croatia who will exit their companies in the coming years. Considering the number of these entrepreneurs and the influence their exits can have on company stakeholders and national economy in general, it is of great importance to better understand the factors that can influence the choice of their exit strategies. The aim of the paper is to provide an understanding of the dilemmas that the ageing entrepreneurs face when considering different exit modes. The data for the study was collected through in-depth, semi-structured interviews conducted with six ageing business owners. The analysis of the interviews enabled the identification of the challenges that ageing entrepreneurs face in the business transfer process: emotional attachment to the firm, strong preference for family succession and concerns about financial security after retirement. Some of these challenges are a result of the undeveloped business transfer ecosystem, strong tradition and cultural values that imply family succession as the only acceptable exit strategy for retiring company owners in Croatia.


Based on the finding of the economic studies on the analysis of the performances of the companies from retails sector, this paper aims of analyzing the economic factors which are the basis of economic performances of the new companies from the retails sector of Romania. Starting with an econometric model based on current assets, fixed assets and number of employees, three research hypotheses were tested and validated through a multilinear regression model analyzed with the OLS method with the use of statistical software SPSS 23. The conclusions of the paper are in line with the other researches in the area and underline that the economic performances of the selected companies are determined by the current and fixed assets, as well as the number of employees.


Objective: The article is an attempt to make a diagnosis about the impact of the Covid-19 pandemic on global trends, including organizational processes in enterprises, and challenges for organization leaders in many areas. Issues such as recession phase in which the economy will find itself, de-globalization and the increase in virtualization of both the economy and entire societies are discussed in the article.

Methodology: The research method is a review of the literature, not very extensive, on the subject. There is a lack of research on social and cultural consequences of Covid-19 pandemics, and at the same time we are experiencing a flood of media information. The author is aware that impact assessment is subject to uncertainty and that it must be multidimensional.

Findings: The review of the literature, as well as reports from financial institutions, show that the economies of individual countries are entering a phase of stagnation and recession. This will probably lead to a global recession. The text indicates the sectors and types of enterprises that will be most affected by the changes. The article proves that governments’ attitude to health care functions may change, as well as the role of states and international financial institutions. Virtualization of communication seems to be an important change. It is difficult to answer the question whether a pandemic will affect globalization or de-globalization, government decisions at national level are significant, but they draw from international experience.

Value Added: The article becomes an important voice on the impact of a pandemic on the functioning of the economy and globalization.

Recommendations: A question was posed demanding further analyses: whether strengthening the central government would mean de-globalization tendencies. It seems that the virtualization of social and economic life will continue after the pandemic expires, which needs to be confirmed. The impact of the pandemic on the world should be the subject of many research studies in the future.


The purpose of this paper was to determine the important role of Chief Executive Officer emotional intelligence to explain the interaction relationship between research and development investment and corporate social responsibility categories. This research relied on the completion of a questionnaire type inquiry structured around the table-based analysis. The questionnaire was sent out to a large sample of Tunisian firms’ Chief Executive Officer. The results of the 96 valid responses were entered for analysis by the partial least squares method. They show the significant effect of Chief Executive Officers’ emotional intelligence on the relation between corporate social responsibility categories (customer, employee, community, territory and environment) and research and development investment. In addition, the Chief Executive Officer emotional intelligence provided explanations into research and development investment for the corporate social responsibility problems in Tunisia. Firstly, this study emphasized the important role of research and development investment in the corporate social responsibility categories. Secondly, a new data analysis method “decision-tree” was applied to estimate the moderating effects of managerial emotional intelligence on the CSR – R&D relationship.


The paper focuses on the employer branding creation and HR marketing in selected healthcare service providers. The employer branding creation and HR marketing have become an interesting and creative area both in the field of HR management and marketing. The process of the employer branding creation and the conception of HR marketing coming from within the organizations and corporations could an interesting and effective tool that management not only in healthcare service providers could use to create a relationship with their current and also the potential employees. The aim of the article was to find out, among other things, which factors influence the choice of the employer (concerning the selected healthcare service provider). This study was researched on the gender and biological age of the respondents. For research purposes, a structured questionnaire was used. This questionnaire was distributed among selected healthcare service providers in the Czech Republic. The proposed research hypotheses have been verified through research. The statistical method of the Pearson’s Chi-square test was chosen to verify the research hypotheses. This research study has brought the compelling findings. Firstly, that there is a statistically significant relationship between the factors influencing the choice of the employer (the selected healthcare service provider) and the age of the respondents, and secondly that there is a statistically significant relationship between the factors influencing the choice of the employer and the gender of the respondents in selected healthcare service providers in the Czech Republic.


The dynamics of the business environment indicate that companies should become more flexible and value oriented. The competition within the IT sector leads to increased uncertainty for the players and a higher focus on the strategic direction of the company. Hence, many studies point out the significance of strategic agility as a tool of increasing company performance and achieving improved results. The paper highlights how the performance of IT companies is impacted by various factors. The main driver for company performance is strategic agility mixed with absorptive capacity. For a better understanding, the paper will analyze knowledge acquisition, knowledge assimilation, transformation and knowledge exploitation. These four dimensions represent the layers of absorptive capacity. Using as framework a survey developed based on the literature, there will be performed an analysis of the input received. The responses have been captured from stakeholders of the IT industry, who are employees of IT organizations with operations in Romania. For an enhanced output, there will be applied a regression analysis. This will contribute to the identification of factors determining company performance in the IT industry. The results of the regression analysis will demonstrate that strategic agility, knowledge acquisition and transformation have the highest impact on company performance. As only three out of the five tested dimensions are validated, further research can be grounded on understanding why knowledge assimilation and knowledge exploitation have not been confirmed as factors impacting company performance.


Crises cause attentiveness in our society and awaken, depending on the degree of consternation, our ongoing interest. These events include financial crises, phenomenal incidents that shock the economic world and pose significant challenges for the governments. Two crises which stand out in this context are the Great Depression in 1929 and the financial crisis in 2007/2008. In addition to the comparative approach, the paper focuses directly on the typical repetitive mechanism (“recurrent pattern of banking and sovereign debt crises” (Reinhart & Rogoff, 2011): overheating, the forming of a bubble and the bursting of the bubble, largely started in the USA. Specific aspects included in this research area are crisis management in the decades mentioned above, the role of governments and banks, as well as the observation as to which crisis can be expected next. We can conclude that the current monetary systems led by complex financial instruments and addicted to low interest rates are prone to deliver another serious financial crisis.


Objective: The discussion presented in this paper focuses on the practical coaching techniques premised on lasting principles of human learning; principles that are crucial to coaching relationships of all kinds. The principles involved tap into years of psychological research and practice (Kanfer & Goldstein, 1991; Mahoney, 1991) that focuses on issues that prompt changes in people, the important factors that fosters relationships and the ways of getting people to give up their regular actions for a new set.

Methodology: The article’s research is based on extensive literature analysis.

Findings: The research was not able to identify the specifics of what people value in different cultures; however, it captures the major active ingredients in learning endeavor, without taking culture into consideration.

Value Added: The article discusses 3 main types of challenges that leadership coaches find across the globe and offers guidelines to handle them

Recommendations: Future papers on that topic research should include both qualitative and quantitative research findings.


Objective: This paper investigates how expatriates and UAE citizens understand the effectiveness of expats’ performance and significance in the workplace. In addition, it explores the difficulty of managing expats to achieve operational excellence.

Methodology: A questionnaire was sent to over 1000 subjects whose feedback was analysed using descriptive statistics. A t-test has been used for the inferential part whenever requirements allowed it; in case this was not possible, a Mann-Whitney U test was used.

Findings: The results of the conducted statistical analysis suggest that expats think it is difficult to be managed in the UAE compared to the locals who find it relatively easy to manage them. Furthermore, expats believe their effectiveness as a distinct competency to organizations is much higher compared to UAE citizens.

Value Added: The results of the conducted statistical analysis point some important conclusions about the way that expats and local Emiratis view differently in managing expats and effectiveness of expats.

Recommendations: A further research of this study can be done by examining various types of firms and organizations, by distinguishing them based on their provided services. Comparison among the 7 emirates could also be examined. Comparison between the views of different nationalities of the expats would be very interesting. Other parameters to be examined include age, educational level, nationality (or country of origin), and marital status of the participants.