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In the current economic context, the fiscal reforms in the EU Member States should primarily concern the stability of public finances, economic growth and competitiveness, employment growth and social equity. Many Member States continue to undertake actions in order to reform the tax system, but…

While developed companies have for a long time, due to efficiency and competitiveness, facilitated better reconciliation of work and family life of their employees; in reality in the Czech Republic these business solutions are still not at the level achieved in other countries. In our…

This paper analyzes how a group of Kenyan elite runners used smartphones in their daily activities for one year. This study used a participatory action research approach to explore 30 young Kenyan runners’ appropriation and day-to-day use of smartphones. The runners lived in two different…

The aim of this paper is an investigation of CSR in state-owned companies (SOCs) from a specific sector and in a particular context of a European developing country, Romania, where CSR is not mandatory. This research was conducted through the completion of questions and by…

This research examines the effects of management control system on corporate societal responsibility and competitive advantage.  Through a questionnaire, survey was conducted at 306 Tunisian companies; the data collected are processed using exploratory and confirmatory analysis by the methods of structural equations. The results are…

E-learning is nowadays included in different health care curricula. However, this learning and teaching approach is still relatively underused in the health care study programmes. Hence, the goal of this article is to present three e-learning best practices in health care, which were validated in…

This paper explores the impact of cloud computing on education at both the macro/institutional level and the micro level of student learning. It argues that the technology not only benefits educational institutions through simultaneous cost reductions and enhanced functionality, but that it can also develop…

In business practice in order to evaluate clients’ risk of failure, banks often use risk index models. These models represent techniques which are very easy for practical implementation but without mathematical/statistical sophistication. Academic research starting from Altman’s seminal paper often employs different highly sophisticated techniques…

Occupational stress is a global phenomenon that concerns employees, employers and specialists from various fields: psychologists, sociologists, doctors, engineers, economists, hygiene specialists and last but not least mathematicians. If economists have calculated the costs of this phenomenon by showing influences on the productivity, profit, the…

In this article, we will review the evidence on earnings management in distressed firms, in particular, during the periods before filing for bankruptcy. Knowing about the distortion of the accounting numbers through the failing firm is important for all stakeholders who make their decisions based…