Freelancing in Croatia: Differences among Regions, Company Sizes, Industries and Markets

Žunac, Ana Globočnik; Zlatić, Sanja; Buntak, Krešimir

doi:10.2478/bsrj-2021-0008

Cited by 3 publications

(2 citation statements)

References 16 publications

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“…In the field of corporate governance and board governance research, company size was a factor that cannot be ignored. Some scholars used company size as a control variable ( Ganda, 2021 ; Zunac et al, 2021 ). Considering the influence of magnitude, this paper takes the natural logarithm of the company’s total assets as a control variable.…”

Section: Methodsmentioning

confidence: 99%

Finding the key to the black box of board diversity and firm performance: A mediating effect analysis of technological innovation

Yao

2022

Front. Psychol.

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A growing body of research has focused on the relationship between board diversity and firm performance. A series of empirical literatures have also examined a significant positive correlation between the two. But these results only demonstrate the relationship between the input of ‘diversity’ and the output of ‘firm performance’. Such research is more of a black box because board diversity must act on certain strategies or decisions to affect firm performance. Some scholars try theoretical analysis with the purpose of opening the black box. In order to verify the relevant theoretical analysis results, this study uses the mediating effect analysis model in the field of psychology, through multiple regression, impulse analysis, variance decomposition and other methods, to thus empirically test the mediating effect of technological innovation in the process of board diversification promoting corporate performance. We found that board diversity can improve firm performance by enhancing the level of technological innovation. Among them, technological innovation has played a complete mediating role in the diversity of board members’ functional and occupational background, and played a partial mediating role in the diversification of directors’ part-time jobs. Technological innovation is a key indicator bridging board diversity and firm performance. This study can explore and explain the inner workings of the significant relationship between board diversity and firm performance, and link research findings on similar phenomena. The research results may make the existing board governance theories more systematic, expand the extension of theoretical research, and provide some empirical research references for academics and practitioners.

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Section: Methodsmentioning

confidence: 99%

Finding the key to the black box of board diversity and firm performance: A mediating effect analysis of technological innovation

Yao

2022

Front. Psychol.

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“…Oporezivanje ovako registrovanih preduzetnika podrazumeva određivanje godišnje poreske osnovice na koju se primenjuje poreska stopa od 12%. Izvor: Obrada autora na osnovu [12] Studija pokazuje uticaj privredne regionalne razvijenosti kompanija na zapošljavanje frilensera u Republici Hrvatskoj. Nije zanemarljiv uticaj tipa kompanije kao i opredeljenje na lokalni, regionalni ili međunarodni biznis u broju frilensera.…”

Section: Na Prihod Po Ugovoru O Delu Plaća Seunclassified

Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19

Kovinić

2023

Trend poslovanju

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With the emergence of the COVID-19 virus pandemic, a new type of work engagement is coming to the fore, which implies remote work, i.e. work from home. This type of employment is known as freelancing. This document will present the taxation of freelancers in the Republic of Serbia, the Republic of Croatia, and Bosnia and Herzegovina before and during the COVID-19 virus pandemic. The document will present all taxation models in detail, as well as their shortcomings and recommendations for improvement. From the analysis, we can see how the Republic of Croatia, as a member of the European Union, defined the legal status of these workers, and how it was done by the Republic of Serbia and Bosnia and Herzegovina, which are not members of the European Union, but which are gradually adapting their legislation to the European Union. The assumption is that during the analyzed period, the number of freelancers in these countries increased significantly, primarily due to the measures adopted to prevent the spread of the COVID19 virus pandemic. This paper should also point out the importance that freelancers have for all countries in terms of generating income based on their taxation.

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Exploring Influential Factors in Hiring Freelancers in Online Labor Platforms: An Empirical Study

Ren

Raghupathi

2023

Economies

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Sharing economy online labor platforms play a critical role in bringing together freelancers and potential employers. This research is one of the few studies to address how freelancers’ characteristics impact the likelihood of being hired by employers using the theory of person–environment fit as a broad framework. Using Freelancer data, this research investigates if country of residence (of a freelancer and the employer), amount earned, and time since registered on the platform, are associated with the employment decision. The results indicate that country of residence does matter. Freelancers who tend to be from the same country as the employers are more likely to be hired. Likewise, high-income freelancers are less likely to be hired. Further, being longer on the platform influences the association between income level and likelihood of being hired. Greater efforts should be made to eliminate the asymmetric information between freelancers and employers and to provide more opportunities for both parties. The operators of online labor platforms should be encouraged to display information about freelancers that relates to country of origin, along with reviews, ratings, and rates earned in the same skill category, which would have strategic implications for freelance entrepreneurs on how to leverage themselves on a shared-economy-based online labor platform.

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Freelancing in Croatia: Differences among Regions, Company Sizes, Industries and Markets

Cited by 3 publications

References 16 publications

Finding the key to the black box of board diversity and firm performance: A mediating effect analysis of technological innovation

Finding the key to the black box of board diversity and firm performance: A mediating effect analysis of technological innovation

Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19

Exploring Influential Factors in Hiring Freelancers in Online Labor Platforms: An Empirical Study

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