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PurposeThe paper aims to determine and assess the cost positions that mostly impact the company total cost efficiency in supply chain management under theoretical and empirical background.Design/methodology/approachIn the paper, the systemic and logical analysis of e‐commerce expert research made over the past several years was used. For the empirical research, the data of a wholesale company cost structure and processes management was used.FindingsMajor findings allow stating that e‐commerce adoption in business has a positive impact on business efficiency in several areas. The quantitative and qualitative analysis of e‐commerce impact on business efficiency shows that the main cost positions, which directly depend on e‐commerce adoption and use, and experience quite big changes, are average cost of inventory management, the cost of materials ordering process, and the cost of labour.Research limitations/implicationsThe presented empirical research confirms the theoretical implications of e‐commerce impact on business efficiency. Using this information, the future research should be made on evaluation of indirect e‐commerce impact on business efficiency.Practical implicationsThe empirical research of e‐commerce adoption in a wholesale company confirms that the main areas where e‐commerce has an important positive impact on business efficiency are the cost of inventory management, the cost of materials ordering process and the cost of labour.Originality/valueThe e‐commerce impact on business result analysis is improved by detailed costs, which depend on e‐commerce adoption, analysis and definition of e‐commerce impact on business results, by evaluating the business efficiency in quantitative and qualitative forms.

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We study the effect of corporate taxation on unemployment utilizing a dynamic panel covering 41 countries over 11 years. The purpose of this article is to investigate how changes in the corporate income tax affect unemployment. We employ system general method of moments (GMM) due to peculiarities of the data set and the endogeneity issues present in the research problem. We find that a rise in the effective average corporate tax rate significantly increases unemployment levels, which directly contradicts past findings of some seminal authors. In addition, the present research supports findings of past studies on capital tax elasticity that obtained similar insights using differing methodologies. This research lays the groundwork for future studies, which may take the same methodology and apply it to even larger international panels. This research implies that international tax competition is affecting unemployment, presumably through its effects on international capital investment. These results provide support for policy makers who may be wary of raising corporate tax rates in countries where capital is especially mobile because of the negative effects which may accumulate to the voting public in the form of unemployment.

The prediction of companies' crisis and assessment of crisis probability is an important theoretical and practical problem which is being analyzed by various authors from finance, business administration and law perspectives. Various authors have presented different models for company's crisis identification, but most of them are based on the quantitative assessment of financial ratios. Such models have a limited usability because the lack of factors assessed in case of small and medium companies. In SMEs sector the company's crisis identification is specific because of the nature of SMEs business management which creates the strong dependability of business results on human resources and environmental factors. In this study the set of qualitative and quantitative factors is proposed to support the development of company's crisis identification models for SMEs. The proposed set of criteria allows identification of the real situation in the company regarding not only the financial statements but also a wide variety of factors related to company's management capabilities, competencies of human resources, possible impact of internal and external environmental factors and other important non-quantitative aspects. The prosed set of criteria might be used for the development of company's crisis identification model which would help to forecast the possible company's crisis in SMEs sector.