Knowledge management in human resource management: Foreign-owned subsidiaries’ practices in four CEE countries

Poór, József; Juhász, Tímea; Mura, Ladislav; Bilan, Svitlana

doi:10.14254/2071-8330.2018/11-3/23

Cited by 36 publications

(35 citation statements)

References 30 publications

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“…Tax evasion is the evasion of tax liabilities without being classified as an "economic crime" based on the gaps in the existing legislative framework. In order to avoid tax obligations, taxpayers, without violating the law, take advantage of existing or non-existing legislation in a particular field of activity or region / country or lack thereof (Tvaronavičienė & Razminienė, 2017;Poór et al, 2018). Usually, lawful tax evasion is the privilege of large companies that have income and specialists (lawyers, accountants, tax advisers) that carry out so-called tax optimization (Ključnikov & Popesko, 2017;Darabos, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

The interdependence between fiscal public policies and tax evasion

Androniceanu¹,

Gherghina²,

Ciobănaşu³

2019

AMP

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The importance of studying tax evasion derives from its effects. The state budget of public revenues, which could be used to finance public health services, education, public order and safety, etc., is being damaged by evasion. At the same time, tax evasion also has negative effects in the market economy, generating unfair competition. The study of tax evasion is of major relevance in determining the degree of economic, social and even cultural development of a country. The analysis of tax evasion aims at identifying the causes that lead to tax evasion, as well as identifying new solutions for higher voluntary compliance. The work is focused on the analysis of the causes and effects that will indicate the possible solutions to be applied in order to reduce the phenomenon of evasion tax. The results of the research show the impact of fiscal policies on the economy and the ways in which the reduction of tax evasion generates a considerable increase of the macroeconomic indicators that characterize the economy of a country.

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Section: Literature Reviewmentioning

confidence: 99%

The interdependence between fiscal public policies and tax evasion

Androniceanu¹,

Gherghina²,

Ciobănaşu³

2019

AMP

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“…On the one hand, we can note a concentration of the economic development, in general, in different states and regions in the field of bio-economy, and on the other hand a segmentation of the international and regional markets can be observed in this field (Ararat, 2018;Liu et al, 2018). Decision makers at governmental, regional and international level are the factor that significantly influenced these economic manifestations (Poór et al, 2018). Large international and transnational corporations, as well as small and medium-sized companies in different countries have made significant changes in their business strategies due to the changes that have taken place in recent decades in stakeholders' behavior and their continuous concern to capitalize on national, regional and international development opportunities.…”

Section: Social Responsibility In the Literaturementioning

confidence: 91%

Social Responsibility, an Essential Strategic Option for a Sustainable Development in the Field of Bio-Economy

Androniceanu¹

2019

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Globalization determines the economic environment to identify new development models that harmoniously integrate the modern digital economy with corporate social responsibility for sustainable development. The aim of the research was to discover the main ways to increase corporate social responsibility in Romanian organizations in 3 key sub-areas of bio-economy. We also sought to identify and analyze the implementation level of fundamental principles and values of corporate social responsibility, strategic priorities and methods used by Romanian companies in the target group to strengthen it. Another objective of the research was to develop a hierarchy of strategic (economic, social and environmental) interests of the top managers of the analyzed organizations, reflecting the new business philosophy. The research tools used were: an online questionnaire, a semistructured interview with general managers and document analysis, that is: 10 organizational strategies, 60 bi-annual reports on corporate social responsibility and 30 budget executions from the last three years of activity of the organizations involved in the research. The data obtained were correlated and processed in Excel and SPSS. The novelty of the research consists in taking a systemic approach, from a managerial point of view, of corporate social responsibility in the field of bio-economy being the first applied research of its kind on the segment of medium-sized companies from three representative sub-domains of Romanian bio-economy.

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“…Bukowski (2014) characterizes the Bratislava Stock Exchange as the smallest market in the Euro area according to the market capitalization as a percentage of GDP. Brokesova et al (2017) illustrated the positive relationship between the financial knowledge of individuals (Poór et al, 2018) and the participation to private schemes of pensions (as a possible incentivising factor for the development of mutual funds).…”

Section: Literature Reviewmentioning

confidence: 99%

Performance risk analysis on mutual funds versus stock exchanges in young financial markets

Nicolescu¹,

Tudorache²,

Androniceanu³

2020

Journal of International Studies

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Financial markets play an important role in the economies of the world as they are supporting economic development. The present paper focuses on the young financial markets of Central and Eastern Europe with the focus on three selected cases: Romania, Slovakia and Hungary. In these countries, the capital markets are studied through the assessment of performances and risks associated with mutual funds by comparison with stock exchanges. Statistical documentation and statistical empirical research were used in order to compare mutual funds' evolution with the stock markets' evolution. The period of analysis also comprised the global financial and economic crisis, with obvious consequences on the results of the analysis. Among the main findings of the study are: mutual funds performed better (both in terms of returns and risks) than stock exchanges in the periods of economic turmoil; a movement from investing in highrisk assets (equity) towards investing in low-risk assets (bonds and monetary assets) takes place in the periods of economic distress; there were more similarities than differences in the evolutions of mutual funds and stock exchanges in these three countries, illustrating common characteristics at the

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Knowledge management in human resource management: Foreign-owned subsidiaries’ practices in four CEE countries

Cited by 36 publications

References 30 publications

The interdependence between fiscal public policies and tax evasion

The interdependence between fiscal public policies and tax evasion

Social Responsibility, an Essential Strategic Option for a Sustainable Development in the Field of Bio-Economy

Performance risk analysis on mutual funds versus stock exchanges in young financial markets

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