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Claiming too much, delivering too little: testing some of Hofstede’s generalisations

God, vis vitalis , genes, biology-based evolutionary determinism, economic substructure. Stanley Lieberson asks sceptically whether there are social forces ‘so powerful and overwhelming that no other conditions can deter their influence’ (1992: 7). The claim that such social generalizations exist is strongly contested. Talcott Parsons, for instance, stated that he was ‘resolutely opposed to single factor explanations of phenomena in the world of human action’ (1978: 1358) (see also Popper, 1957 ; MacIntyre, 1985 ; ; Byrne and Ragin, 2009 ). However, given the

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Beyond Budgeting – A Fair Alternative for Management Control? - Examining the Relationships between Beyond Budgeting and Organizational Justice Perceptions

Abstract

Since the seminal work of Chris Argyris research has realized that the design of Management Control Systems (MCS) has a significant impact on the social framework of an organization. This influence has been discussed in literature for decades. But there has been no holistic alternative for budget related MCS until the development of Beyond Budgeting (BB). Even though BB proponents claim that BB empowers organizations to become more adaptable, efficient and fair and is able to reduce unethical behaviors, BB has not been adopted by a considerable amount of organizations. One reason for this conservative attitude of organizations might be the lack of a framework that makes it possible to assess the possible advantages of BB for a specific organization. Current research suggests evaluating MCS in terms of their impact on organizational justice perceptions. Building on these new empirical findings, our paper tries to contribute to a better understanding of the potential advantages and disadvantages of BB by assessing the impact of BB characteristics on organizational justice perceptions. After identifying BB core characteristics, these characteristics are assessed regarding their impact on organizational justice perceptions. Partial least squares regression is applied to evaluate the relationship between BB core characteristics and organizational justice perceptions. Our results suggest that applying BB might enhance informational and interpersonal justice perceptions and therefore be beneficial for knowledge-based organizations.

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Taxation in Cesee Countries – Similarities and Differences

Abstract

The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries) we will identify the similarities and differences concerning the taxation system and the impact of taxation on the socio-economic development. Without claiming an exhaustive approach, we consider that issues outlined highlight in which country taxation is a stimulating factor for economic growth and development, so that good practice be elements worthy of consideration.

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Implementation of the Smart City Concept in the EU: Importance of Cluster Initiatives and Best Practice Cases

Abstract

The Smart City concept is a challenge for all levels of public administration. With a growing degree of urbanization socio-economic problems accumulate in urban agglomeration. The Smart City concept has the potential to effectively address those issues by implementing relevant projects. Our main objective is to analyze Smart City concept in EU with emphasize to Smart Governance. Specifically, we investigate four areas related to Smart City concept, such as: the importance of Smart City Governance including Smart City manager role, the position of Smart City concept in EU policies, tools for it's promotion among EU countries and good practices of municipalities in implementing Smart City concept. The article was processed using analysis of relevant information sources. Regarding our results, the paper brings in an useful insight into Smart City manager role, concerned EU policies (especially 5G, Big data, ICT innovation and Internet of Things), tools as Smart City Clusters, Smart City living labs and examples including comparison of municipalities representing good practices (Amsterdam, Helsinki, Barcelona, Copenhagen, Vienna). In addition, we claim that the current concept of the Smart City within the EU institutions as well as within identified Smart City clusters and cities as examples of best practice is predominantly technological. However, professional discourse has shifted in recent years to the dimension of municipalities as an organizational and management component which lead to the idea of Smart Governance. Gathered findings could provide an inspiration to municipalities and their management in order to face new challenges related to the Smart City area.

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Creating talent pools through coopetition: a case study on vocational training programs in Romania

Abstract

The Romanian economy has prospered in the last years, and as a result, economic players claim today the scarcity of skilled workforce in the country. Many reasons have been mentioned for this: a dysfunctional labour market, saturated economic regions, demographic decline, migration, not adequately skilled workers. Therefore, it is crucial activating participation at an early stage to grow future skilled workforce as insufficiency of skilled human resources can limit economic growth. Talent management and talent pool growth have been concentrated on star talent acquisition and the development of new in -house talent processes. Rather slow has been the advance in generating new talent pools from an inter-firm cooperative approach. This work will make an initial approach to close this gap in research by studying the creation of talent pools through coopetition in the private sector as mean to an end to growing workforce supply. The concept is studied based on a case study that focuses on two private Vocational Education Training programs of two industries in Romania namely retail and manufacturing. The study shows that new talent pools can be grown through a coopetitive environment given harsh environments and limited resource capabilities of the firms.

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The need for digital and soft skills in the Romanian business service industry

Abstract

The Romanian Business Service Sector developed fast in the last decade. Today it employs more than 120 000 Head Counts and continuously grows. However, companies claim not to get the right skills from employees to pursue the digital transformation from a mere service sector towards a more value-added service. Since it has a very young working population with an average age between 26 and 35 years, it is increasingly important to review the employability skills needed by this industry to safeguard the continuation of the sector. So far, Romanian studies have been deducted reflecting the skills needed from the sector. In the first instance, these studies used the questionnaire methodology or global surveys mostly on a very holistic view (ABSL, 2017; Boşcor and Băltescu, 2014). This paper shows a new approach by deriving the skills needed by employers from their own database: job descriptions of entry positions published in companies or job boards were analyzed within a specified period, allowing an accelerated approach to defining skills needed without a too high time delay given the rapid progressing digitalization. The job descriptions are analyzed by using the method of qualitative content analysis according to Mayring (2014) using specific criteria based on the literature review of employability skills. Key findings confirm demand for hard skills such as languages and IT skills such as Office Suits, Development Environments as well as higher demand for soft skills especially analysis and problem solving induced by digitalization.

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Comparison of Training Programmes and Activities for Cluster Managers in Europe with Respect to Their Focus on Skills Development

Abstract

The role of cluster manager and his/her development is an essential element in order to gain a competitive advantage and to ensure sustainability of cluster organisation. Nevertheless, research on cluster management has hardly studied the scope of offered trainings with areas of developed skills for this position. Hence, the main objective of the paper is to analyze and evaluate content of current training programmes for cluster managers in Europe with respect to their focus on the development of hard and soft skills. Analyzed training programmes were chosen based on the consultations with members from National Cluster Association operating in the Czech Republic. Regarding the defined criterion, hard skills included terms related to specific cluster knowledge (tools/methods for cluster setting/development; cluster policy), knowledge in management area. Meanwhile, we understood soft skills as terms related to intrapersonal skills (one’s ability to manage oneself) and interpersonal skills (how one handles one’s interactions with others). The article was processed via desktop research involving collection of relevant information from secondary sources. The paper explores ten international programmes done across Europe. Based on the gathered data, we claim that analyzed programmes are overwhelmingly focused on developing hard skills (mainly specific knowledge and abilities required for success in the cluster manager position - such as knowledge about identifying cluster, tools and methods for development of clusters). However, based on the literature, it is clear that soft skills (intrapersonal and interpersonal skills) are crucial for sustainable development of organisation. Considering implications for the practice, our findings provide valuable point for organisations/initiatives offering training programmes for cluster managers.

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Comparison of four microfinance markets from the point of view of the effectuation theory, complemented by proposed musketeer principle illustrating forces within village banks

Journal of Sociology, Vol. 94, pp. S95-S120. Daley-Harris, S. (2007), Microcredit Summit Campaign Report 2007, Results Educational Fund, Washington. Durkheim, E. (1976), The division of labor in society, Simon and Schuster. Hes, T. and Polednakova, A. (2013), “Correction of the claim for microfinance market of 1.5 billion clients”, International Letters of Social and Humanistic Sciences, Vol. 2, pp. 18-31. International Labour Organisation (ILO) (2002), Women and men in the informal economy: A statistical

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Sugar in disguise or healthy indulgence: A cross-cultural comparision of the perceptions of dietary vice/virtue bundles

), "Regulatory fit and persuasion: transfer from" feeling right."", Journal of personality and social psychology, Vol. 86, No. 3, pp. 388. Chandon, P. and Wansink, B. (2007), "The biasing health halos of fast-food restaurant health claims: lower calorie estimates and higher side-dish consumption intentions", Journal of Consumer Research, Vol. 34, No. 3, pp. 301-314. Chernev, A. and Gal, D. (2010), "Categorization effects in value judgments: averaging bias in evaluating combinations of vices and virtues", Journal of Marketing Research, Vol. 47

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Relative fixed Internet connection speed experiences as antecedents of customer satisfaction and loyalty: An empirical analysis of consumers in Germany

References ACCC (2017), Broadband speed claims (August 2017, version 1), Australian Competition & Consumer Commission: Brisbane. Available at https://www.accc.gov.au/system/files/CCS%20-%20Broadband%20Speed%20Claims%20-%20Industry%20guidance%20-%20FINAL%20ex%20SCB%2018%20Aug%202....pdf (accessed December 12, 2018). Aiken, L.S. and West, S.G. (1991), Multiple regression: Testing and interpreting interactions, Sage: Newbury Park. Barone, M.J. and Miniard, P.W. (1999), “How and when factual ad claims mislead consumers: Examining the deceptive

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