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Tomaž Lešnik, Timotej Jagrič and Vita Jagrič

Abstract

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact on the tax gap, although considerably smaller, was found to have effects of an audit. Audit planning might be considered as guidance for fiscal policies to lower the tax gap.

Open access

Eric Tsui and Nikolina Dragicevic

Abstract

In much of the current discussions on business environments, a recurring theme both for academics and practitioners is that it is marked by inherent uncertainty (unknown unknowns). Hence, knowledge workers must have skills and understanding of the possible ways to navigate through and adapt to constant change. However, the tendency of prevailing approaches to curriculum development to focus on (static) learning outcomes, we argue, is not appropriate to train young people to adapt to the unpredictable working environment. Instead, more dynamic approaches to curriculum are required, which would instead focus on learning as a continuous relearning and emergent process of adaptation and stimulate students' inquiry and intellectual and creative skills. This paper approaches the issue by discussing the opportunities of using scenario thinking and development together with a personal learning environment and network (PLE&N) for co-creating a curriculum with students, teachers, and practitioners in higher education. In short, the methodology underpinning scenario development recognizes that uncertainty can be best dealt with and understood from the perspective of a range of possibilities and multiple futures through a facilitated, coherently structured process. PLE&N, on the other hand, serves as a learning space which stimulates self-regulated and network-based learning. The paper contends that curriculum informed by such a design methodology would lead to more frequent and appropriate updates as well as equip students with skills to work in a volatile, uncertain, complex, and ambiguous (VUCA) environment.

Open access

Agnieszka Przybylska-Mazur

Abstract

Fiscal policy includes the government decisions on the size of taxes that affect the size of the government deficit. There are different types of government deficit. The aim of the analyses is to examine the relation between the type of deficit and the optimal level of tax rate. In this article we verify the hypothesis that the type of deficit considered affects the tax rate. For the hypothesis verification, we use the feedback rules that are the solution of the quadratic-linear problem.

Open access

Stere Stamule

Abstract

This paper investigates Romanian consumer ethnocentrism and the Romanian consumers’ attitudes towards local products and towards campaigns promoting local products. The research was conducted through a questionnaire addressed to a sample containing two groups of respondents. The sample was organized also into two groups: Millennials (consumers aged between 15 and 34 years old) and Non-Millennials (35-over 65 years old). It was tested the hypothesis that Millennials are less ethnocentric compared to the Millennials. Another hypothesis of the research consists of the fact that the Millennials consumers’ attitudes towards local products and towards local campaigns promoting local products show lower scores in comparison with the consumers belonging to the other group. The obtained results of this research highlight the following: there are not significant differences between the two groups regarding the level of ethnocentrism and their attitudes towards consumption of local products and campaigns promoting local products, however Millennials show more interest to the products that offer the best value for money whether they are done or not in Romania in comparison with Non-Millennials. The Romanian consumers would also like that the state and the industry involve more in supporting the local products.

Open access

Wang Jiong

Abstract

The purpose of the research is to clarify what makes “sustainability” possible in Confucius Institute (C. I.) development when facing the challenging as well as opportunities in the international background, especially under the “Belt and Road Initiative” (BRI). It explores the strategies of ensuring the long-term possibility of achieving the goal of C.I. world widely, which is to teach Chinese language and to promote culture exchange between different cultures. The study concerns 3 dimensions of supportive elements: basically, management support of universities at home and abroad plays the essential role in the evolution of C.I.; furthermore, based on the links with the education section at different levels, expanding teaching branches brings stable and massive learners of Chinese language for C.I.; Finally, teaching quality control is the cornerstone of C.I. as an international exchange platform. Collectively, the research will be based on the analysis of C.I. at Lucian Blaga University of Sibiu in Romania to discuss the “sustainable development” under B&R initiative. Based on literature review and comparative research, the study will first review the literature and the background of BRI. In the second part, support from the two sides of cooperation in building C.I. and strategies concerning the expansion of teaching branches of C.I. with the link between C.I. and different levels of education section will be discussed. In the third part, last but not the least, detailed research will be done on the teaching quality control. Therefore, we may finally assume that the sustainable development of C.I. can’t be realized if any of the above condition is missed.

Open access

Polona Tominc, Maruša Krajnc, Klavdija Vivod, Monty L. Lynn and Blaž Frešer

Abstract

Changes regarding the importance of graduates’ competences by employers and changes of competences themselves are to a great extend driven by the technological changes, digitalization, and big data. Among these competences, the ability to perform business and data analytics, based on statistical thinking and data mining, is becoming extremely important. In this paper, we study the relationships among several constructs that are related to attitudes of economics and business students regarding quantitative statistical methods and to students’ intention to use them in the future. Findings of our research provide important insights for practitioners, educators, lecturers, and curricular management teams.

Open access

Ksenija Dumičić, Ivana Skoko Bonić and Berislav Žmuk

Abstract

The aim of this paper is to analyse the influence of the development level indicators on the e-commerce, i.e. on the online purchase by individuals, in selected European countries in 2013. In the analysis, the main variable under study and all the independent variables are included as standardised. Based on nine variables, the principal component analysis with varimax rotation was performed and the two extracted factors were used as the regressors in the multiple regression analysis. In the regression model both components, Factor 1, which includes seven variables, called Prosperity, Investing in Education and IT Infrastructure, and Awareness, and Factor 2, comprised of two variables, called IT Skills, are statistically significant at the significance level of 1%. Both factors show a positive correlation with the online purchase of individuals. Inclusion and analysis of distributions and impacts of even nine independent variables, which make up two distinct factors affecting the e-commerce, make a new contribution of this work.

Open access

Augusty Tae Ferdinand and Wahyuningsih Wahyuningsih

Abstract

The purpose of this study is to develop a conceptual model for explaining the process of how salespeople’s innovativeness leverages sales performance by introducing the organizational learning-based factors such as sales team tacit knowledge exchange, value-based selling capability, and a positive selling ambiance initiative in the selling process to enhance sales performance. The novelty of this study is its construction of a conceptual model that adopts the organizational learning framework both in cultivating the organizational memory of salespeople working in a sales organization and in processing organizational memory for leveraging capabilities that lead to better sales performance. The acceptance of the proposed hypotheses demonstrated the importance of organizational learning-based factors in supporting the success of salespeople in the consumer product market.

Open access
Open access

Sebastian Stan, Camelia Oprean-Stan and Antonio Pele

Abstract

The intangible resources management (IRM) is a key area within organizations, not only in terms of theory, but also in practice. However, reality shows that organizations face unexpected challenges in developing and implementing strategies and processes of intangible resources management. This article seeks to contribute to the improvement of IRM at the organization level by building a model that describes the process followed by organizations seeking to implement an intangible resources management system. Our study emphasizes the need of three phases: the identification of critical intangible resources for creating value; the measurement of these resources through a set of indicators and, finally, the monitoring of the resources and intangible activities. However, the management, monitoring and reporting on intangible resources is very idiosyncratic and unique for each organization; there is not a universal recipe, each organization should develop its own process.