Latest articles

The aim of the article is to present financial statements as a source and basis for identifying and systematizing risks in the area of accounting. These risks reflect the threats and opportunities for enterprises' operations and are included in the data disclosed in the financial…

The growing interest in virtual and augmented reality applied to business leads companies to explore possible applications in several management areas. The application of virtual and augmented reality to human resources management and development is also underway. Despite this growing trend, there is a lack…

The article deals with the economic aspect of motor traffic safety on roadways. Relevant problems on calculating economic losses related to road accidents are outlined. The importance of accurate determining of social and economic parameters of motor road accidents has been emphasized on. It has…

This paper’s aim is to study the leadership styles practiced in Catalan SMEs during the COVID-19 pandemic. The research focuses on three leadership styles (autocratic/transactional, democratic/transformational and laissez-faire/liberal) and how these styles are influenced by Hofeste’s cultural dimension and other variables such as the SMEs’…

Since more than a year, Covid-19 has been affecting everyone in every part of the world. The fear of death has imposed a series of never-ending lockdowns. Lockdowns came along with a financial crisis that has left all business sectors in wonder, especially the Small…

The present study uses a proposed model to explore satisfaction and commitment of students in an online learning environment. First, it presents the key determinants of student satisfaction and their impact on student commitment. Second, it examines the significance impact of each of the three…

This paper illustrated the different Corporate Social Responsibility (CSR) practices in the casual dining industry. Six case studies were conducted in different casual dining restaurants located in rural, urban and secondary settings in Lebanon to have an in depth understanding of CSR practices and how…

A crisis can occur with little or no warning, anywhere, and at any time. Crisis management seeks to help organizations cope with specific, unexpected, and non-routine events that create high levels of uncertainty and threat. Although the crisis management literature is plentiful regarding the business…

University students nowadays are millennials and are more prone to technology usage in their daily life. Therefore, being literate in the new era of technology is not only about being able to save, upload and download materials, share and chat and respond to online activities…

The main objective of the paper is to analyze the effects of fiscal policy (represented by taxes such as VAT, excises, personal income tax and net social contributions) on the inequality of households’ income in the three Baltic States. The selected explanatory variables (social –…