There are several economic models in the literature that seek to correlate between human behaviour patterns, attitudes, tax evasion and its risk, also their institutional background. The values, the societal norms and attitudes differ from country to country, and these differences have a measurable effect on economic manners. Unethical business behaviour and the reasons of hidden economy are widely examined by more kinds of research methods. According to the results of many studies, we can assume that the trust in government, the stability of the tax system, and treating taxpayers as partners and with respect have positive effect on willingness to pay tax. Apart from this, direct political participation of the citizens and their involvement in political decisions and democracy have significant positive effect on tax morals as well. The aim of present study is to support these statements based on a questionnaire survey among the competent managers of small and medium-sized enterprises in Hungary and with the help of in-depth interviews from an economic psychological perspective with some interviewees present in several countries as
{"title":"The impact of the relationship between the state, state institutions and tax payers on willingness to pay tax","authors":"P. Dobos, K. Takács-György","doi":"10.5937/sjm15-21750","DOIUrl":"https://doi.org/10.5937/sjm15-21750","url":null,"abstract":"There are several economic models in the literature that seek to correlate between human behaviour patterns, attitudes, tax evasion and its risk, also their institutional background. The values, the societal norms and attitudes differ from country to country, and these differences have a measurable effect on economic manners. Unethical business behaviour and the reasons of hidden economy are widely examined by more kinds of research methods. According to the results of many studies, we can assume that the trust in government, the stability of the tax system, and treating taxpayers as partners and with respect have positive effect on willingness to pay tax. Apart from this, direct political participation of the citizens and their involvement in political decisions and democracy have significant positive effect on tax morals as well. The aim of present study is to support these statements based on a questionnaire survey among the competent managers of small and medium-sized enterprises in Hungary and with the help of in-depth interviews from an economic psychological perspective with some interviewees present in several countries as","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71065245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
N. J. Akbar, Chebolu Mohan Radha, A. Subramani, M. S. Sasikala
India being a developing country still has millions of people who prefers to have traditional branch banking system rather than e-banking. The reason behind their preference is either they hesitate or they don’t have sufficient knowledge about the e-banking services. The purpose of this study is to examine the relationship between perceived usefulness, perceived barriers, customer attitude, and perceived effectiveness of adoption of e-banking services. An effective number of responses of 470 respondents from both public and private banks’ customers were used to examine the hypothesized relationships. Structural equation modelling are performed to test the constructs and their relationships. The study found that there is a direct relationship between perceived usefulness and technology adoption in developing customer attitude toward adoption of e-banking services; whereas, there is no relationship between perceived barriers and technology adoption. The sample size and potential respondents from a selected region of the study may limit its wider applicability and generalization.
{"title":"Examining the factors influencing adoption of e-banking services in Chennai City","authors":"N. J. Akbar, Chebolu Mohan Radha, A. Subramani, M. S. Sasikala","doi":"10.5937/sjm15-20323","DOIUrl":"https://doi.org/10.5937/sjm15-20323","url":null,"abstract":"India being a developing country still has millions of people who prefers to have traditional branch banking system rather than e-banking. The reason behind their preference is either they hesitate or they don’t have sufficient knowledge about the e-banking services. The purpose of this study is to examine the relationship between perceived usefulness, perceived barriers, customer attitude, and perceived effectiveness of adoption of e-banking services. An effective number of responses of 470 respondents from both public and private banks’ customers were used to examine the hypothesized relationships. Structural equation modelling are performed to test the constructs and their relationships. The study found that there is a direct relationship between perceived usefulness and technology adoption in developing customer attitude toward adoption of e-banking services; whereas, there is no relationship between perceived barriers and technology adoption. The sample size and potential respondents from a selected region of the study may limit its wider applicability and generalization.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":"15 1","pages":"181-192"},"PeriodicalIF":0.7,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71065609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper, on the basis of relevant statistical tests, the influence of the electoral process on the trajectory of fiscal indicators in the transition countries is analyzed. The aim of the research is to identify the political manipulation of certain fiscal policy mechanisms in transition countries.The focus of the survey is on the growth of general government spending, the reduction of general government revenues and the creation of budget deficits as the coherent consequences of fiscal expansion in the pre-election period. By testing, there is no relevant evidence of the use of tax incentives as a form of political action on the economic sphere. On the other hand, the results of the survey indicate that in the observed countries, there really is a rise in government spending in the period before the election process and, consequently, the growth of budget deficits. However, according to the same findings, in the post-election period there is no reduction in consumption. Growth in general governments consumption continues, but to a lesser degree, which in turn leads to the correction of the budgetary balance.
{"title":"Fiscal management and political budget cycles in transition economies: Data panel analysis","authors":"Ljubivoje Radonjic, D. Despotović, S. Cvetanović","doi":"10.5937/sjm15-21798","DOIUrl":"https://doi.org/10.5937/sjm15-21798","url":null,"abstract":"In this paper, on the basis of relevant statistical tests, the influence of the electoral process on the trajectory of fiscal indicators in the transition countries is analyzed. The aim of the research is to identify the political manipulation of certain fiscal policy mechanisms in transition countries.The focus of the survey is on the growth of general government spending, the reduction of general government revenues and the creation of budget deficits as the coherent consequences of fiscal expansion in the pre-election period. By testing, there is no relevant evidence of the use of tax incentives as a form of political action on the economic sphere. On the other hand, the results of the survey indicate that in the observed countries, there really is a rise in government spending in the period before the election process and, consequently, the growth of budget deficits. However, according to the same findings, in the post-election period there is no reduction in consumption. Growth in general governments consumption continues, but to a lesser degree, which in turn leads to the correction of the budgetary balance.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71066083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-09-01Epub Date: 2019-08-13DOI: 10.1177/1535759719868460
David King-Stephens
[Box: see text].
[方框：见正文]。
{"title":"What Is the Best Target for Ablation of Mesial Temporal Lobe Epilepsy?","authors":"David King-Stephens","doi":"10.1177/1535759719868460","DOIUrl":"10.1177/1535759719868460","url":null,"abstract":"<p><p>[Box: see text].</p>","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":"6 1","pages":"313-315"},"PeriodicalIF":5.8,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6864567/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90071267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of the paper is to identify main obstacles in small and medium enterprises and evaluate similar and different features of the state support for entrepreneurship in Slovakia and the Czech Republic, based on detailed analysis and data from questionnaire research. Paper is divided into 5 chapters. In the introduction, authors are trying to focus on purpose of why it is important to support SMEs. The second chapter defines entrepreneurial support and individual support programs for SMEs in the Czech Republic and Slovakia by the European Union and by individual countries. The third chapter focuses on selected questions from research, which was made under the auspices of the project “How to prevent SMEs from failure”. It´s followed by a discussion and conclusion in which authors point out the biggest obstacles to SMEs that prevent them from successfully remaining on the market.
{"title":"Analysis of support and identification of barriers to SMEs in Slovakia and in the Czech Republic","authors":"Lenka Labudová, Denisa Jánošová","doi":"10.5937/sjm14-23494","DOIUrl":"https://doi.org/10.5937/sjm14-23494","url":null,"abstract":"The aim of the paper is to identify main obstacles in small and medium enterprises and evaluate similar and different features of the state support for entrepreneurship in Slovakia and the Czech Republic, based on detailed analysis and data from questionnaire research. Paper is divided into 5 chapters. In the introduction, authors are trying to focus on purpose of why it is important to support SMEs. The second chapter defines entrepreneurial support and individual support programs for SMEs in the Czech Republic and Slovakia by the European Union and by individual countries. The third chapter focuses on selected questions from research, which was made under the auspices of the project “How to prevent SMEs from failure”. It´s followed by a discussion and conclusion in which authors point out the biggest obstacles to SMEs that prevent them from successfully remaining on the market.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42258943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Gelmar García-Vidal, Alexander Sánchez-Rodríguez, Reyner Pérez-Campdesuñer, Rodobaldo Martínez-Vivar
Leadership performance is an important component for small and median enterprises long-term viability. As a complex phenomenon, leadership performance is affected by many other variables, including the perception of owners managers of their own behavior as leaders. This study examines the perceived impact of self-confidence, creativity and vision of owner/ managers on leadership performance, for which 334 individuals participating from the three most significant economic sectors of the studied area were surveyed. The results indicate that self-confidence has a positive, strong and significant relationship with the ability of the owner/managers to articulate a vision and influence their subordinates, but not the creativity whose relationship, although positive and significant, is not considered strong. In addition, a strong, positive and significant relationship was found between the ability to articulate a vision and influence its subordinates and the leadership performance.
{"title":"The impact of self-confidence, creativity and vision on leadership performance: Perceptions at Ecuadorian SMEs owner/managers","authors":"Gelmar García-Vidal, Alexander Sánchez-Rodríguez, Reyner Pérez-Campdesuñer, Rodobaldo Martínez-Vivar","doi":"10.5937/SJM14-17569","DOIUrl":"https://doi.org/10.5937/SJM14-17569","url":null,"abstract":"Leadership performance is an important component for small and median enterprises long-term viability. As a complex phenomenon, leadership performance is affected by many other variables, including the perception of owners managers of their own behavior as leaders. This study examines the perceived impact of self-confidence, creativity and vision of owner/ managers on leadership performance, for which 334 individuals participating from the three most significant economic sectors of the studied area were surveyed. The results indicate that self-confidence has a positive, strong and significant relationship with the ability of the owner/managers to articulate a vision and influence their subordinates, but not the creativity whose relationship, although positive and significant, is not considered strong. In addition, a strong, positive and significant relationship was found between the ability to articulate a vision and influence its subordinates and the leadership performance.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":" ","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42524557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study is to investigate factors that can prevent business failure by using determinist and voluntarist perspectives collectively. Both views implicate numerous theories such as institutional theory, industry life cycle theory, resource-based view, emotive approach etc. This research is conducted on a firm-level data collection through a survey. The current study uses principal component analysis and hierarchical logistic regression to test the proposed hypotheses in an original dataset of small and medium-sized enterprises (SMEs) operating in Central Europe. The results demonstrated that facing institutional constraints and internal difficulties can lead to business failure. Firms in growth phase of business cycle are less likely to fail as compared to their counterparts in establishment phase. At the individual level, having entrepreneurial experience diminished the business failure. Moreover, failure is less prone to occur for bigger firms and those that operate as business-to-business (B2B). The current research contributes to enriching the literature of the field by offering evidence on how to avoid failure. This paper provides useful insights for both managers and policymakers who are responsible for designing policies and strategies to boost entrepreneurship.
{"title":"Explaining business failure through determinist and voluntarist perspectives","authors":"Gentjan Çera, J. Bélas, Eliška Zapletalíková","doi":"10.5937/sjm14-23348","DOIUrl":"https://doi.org/10.5937/sjm14-23348","url":null,"abstract":"The aim of this study is to investigate factors that can prevent business failure by using determinist and voluntarist perspectives collectively. Both views implicate numerous theories such as institutional theory, industry life cycle theory, resource-based view, emotive approach etc. This research is conducted on a firm-level data collection through a survey. The current study uses principal component analysis and hierarchical logistic regression to test the proposed hypotheses in an original dataset of small and medium-sized enterprises (SMEs) operating in Central Europe. The results demonstrated that facing institutional constraints and internal difficulties can lead to business failure. Firms in growth phase of business cycle are less likely to fail as compared to their counterparts in establishment phase. At the individual level, having entrepreneurial experience diminished the business failure. Moreover, failure is less prone to occur for bigger firms and those that operate as business-to-business (B2B). The current research contributes to enriching the literature of the field by offering evidence on how to avoid failure. This paper provides useful insights for both managers and policymakers who are responsible for designing policies and strategies to boost entrepreneurship.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":" ","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48311429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The task of creating an investment portfolio by a financial institution is considered. Funds for creating a portfolio are taken from two sources: enterprise's equity funds and borrowed funds. Optimization of the created portfolio is performed. A portfolio of maximum efficiency was obtained with restriction on the measure of risk, which is specified in the form of a VaR indicator. Using optimization portfolio data, a model of portfolio asset management is being built. Using the Pontryagin maximum principle, optimal strategies of its participants are determined. The optimal function of managing the investment portfolio in the form of a share of the income received is found. Numerical results of optimal management of investments in a financial portfolio from the financial institution as well as from the creditor are presented.
{"title":"Optimization of investment portfolio management","authors":"V. Oliinyk, O. Kozmenko","doi":"10.5937/sjm14-16806","DOIUrl":"https://doi.org/10.5937/sjm14-16806","url":null,"abstract":"The task of creating an investment portfolio by a financial institution is considered. Funds for creating a portfolio are taken from two sources: enterprise's equity funds and borrowed funds. Optimization of the created portfolio is performed. A portfolio of maximum efficiency was obtained with restriction on the measure of risk, which is specified in the form of a VaR indicator. Using optimization portfolio data, a model of portfolio asset management is being built. Using the Pontryagin maximum principle, optimal strategies of its participants are determined. The optimal function of managing the investment portfolio in the form of a share of the income received is found. Numerical results of optimal management of investments in a financial portfolio from the financial institution as well as from the creditor are presented.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":" ","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49624304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Enterprise performance assessment and analysis is a key part of business management. The quantification of the impact of the relevant analytical indicators, which determining the overall profitability of the business entity, is the basis for an appropriate interpretation of the financial indicators. The aim of this paper is to analyze the financial indicators of the Tesla, Inc. that is the company operating in the electrical engineering industry in Slovakia, during the period 2012-2016. The absolute and the relative impacts of the analytical factors on the economic criterion of efficiency, were compared by using the methods of quantifying the influence of determining factors. In addition, the development of company's indicators with indicators for the whole Slovak electrical engineering industry were compared. Company's data were obtained from the Register of Financial Statements of the Slovak Republic; data of the whole industry were obtained from the CRIBIS database. This case study provides information for the financial management of the analyzed company.
{"title":"Financial indicators of the company from electrical engineering industry: The case study of Tesla, inc.","authors":"Sylvia Jenčová, Eva Litavcová, Petra Vašaničová","doi":"10.5937/sjm14-15692","DOIUrl":"https://doi.org/10.5937/sjm14-15692","url":null,"abstract":"Enterprise performance assessment and analysis is a key part of business management. The quantification of the impact of the relevant analytical indicators, which determining the overall profitability of the business entity, is the basis for an appropriate interpretation of the financial indicators. The aim of this paper is to analyze the financial indicators of the Tesla, Inc. that is the company operating in the electrical engineering industry in Slovakia, during the period 2012-2016. The absolute and the relative impacts of the analytical factors on the economic criterion of efficiency, were compared by using the methods of quantifying the influence of determining factors. In addition, the development of company's indicators with indicators for the whole Slovak electrical engineering industry were compared. Company's data were obtained from the Register of Financial Statements of the Slovak Republic; data of the whole industry were obtained from the CRIBIS database. This case study provides information for the financial management of the analyzed company.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":" ","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48548142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Business and researchers have paid increasingly more attention to corporate social responsibility (CSR) disclosure in term of their sustainable reports. These disclosures supply information for not only managers in strategic decision-making but also other stakeholders in measuring and evaluating corporate social performance (CSP). Although the development of literature on CSR disclosure, the CSR’s measurement is not yet unified because of different perspective and methodology. The question is how to measure CSP through analyzing CSR disclosure. This paper aims to present theoretical background of CSR and CSR disclosure. Based on the conceptual framework, the research exposes the drivers of CSR reporting as well as debates prior research on CSR disclosure and its consequences. Furthermore, a measurement method of CSP proposed built on CSR disclosure index in this paper. It devotes to enrich the corporate social responsibility reporting literature, offers implications for practice as well as outlines promising avenues for future research, especially in the differences of CSR disclosure among different countries.
{"title":"Measuring corporate social performance","authors":"Le Ha Nhu Thao, Doan Ngoc Phi Anh, Jolan Velencei","doi":"10.5937/SJM14-18009","DOIUrl":"https://doi.org/10.5937/SJM14-18009","url":null,"abstract":"Business and researchers have paid increasingly more attention to corporate social responsibility (CSR) disclosure in term of their sustainable reports. These disclosures supply information for not only managers in strategic decision-making but also other stakeholders in measuring and evaluating corporate social performance (CSP). Although the development of literature on CSR disclosure, the CSR’s measurement is not yet unified because of different perspective and methodology. The question is how to measure CSP through analyzing CSR disclosure. This paper aims to present theoretical background of CSR and CSR disclosure. Based on the conceptual framework, the research exposes the drivers of CSR reporting as well as debates prior research on CSR disclosure and its consequences. Furthermore, a measurement method of CSP proposed built on CSR disclosure index in this paper. It devotes to enrich the corporate social responsibility reporting literature, offers implications for practice as well as outlines promising avenues for future research, especially in the differences of CSR disclosure among different countries.","PeriodicalId":44603,"journal":{"name":"Serbian Journal of Management","volume":" ","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45939913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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