Business Management and Education最新文献

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LIABILITY OF THE ENTITY CAPABLE OF DETECTING A DEFECT OF CONSTRUCTION WORKS: A COMPARATIVE STUDY OF THE U.S. AND THE REPUBLIC OF LITHUANIA 建筑工程缺陷检测主体的责任&美国与立陶宛共和国的比较研究
IF 2.1
Business Management and Education Pub Date : 2018-09-25 DOI: 10.3846/BME.2018.2000
S. Mitkus, N. White
{"title":"LIABILITY OF THE ENTITY CAPABLE OF DETECTING A DEFECT OF CONSTRUCTION WORKS: A COMPARATIVE STUDY OF THE U.S. AND THE REPUBLIC OF LITHUANIA","authors":"S. Mitkus, N. White","doi":"10.3846/BME.2018.2000","DOIUrl":"https://doi.org/10.3846/BME.2018.2000","url":null,"abstract":"The his research looks specifically into the potential legal liability of the entity capable of detecting construction defects: contractor, nonprofessional owner, professional owner, technical supervisor, designer and building inspector. In this study, the responsibility of each entity for construction defects is discussed and the corresponding documentation and statutory and case law are analyzed for the U.S., Lithuania, and some other countries for comparative purposes.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49663341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
DEVELOPMENT OF SOCIAL ENTREPRENEURSHIP IN LATVIA 拉脱维亚社会企业的发展
IF 2.1
Business Management and Education Pub Date : 2018-09-06 DOI: 10.3846/BME.2018.2198
A. Sannikova, Ināra Brante
{"title":"DEVELOPMENT OF SOCIAL ENTREPRENEURSHIP IN LATVIA","authors":"A. Sannikova, Ināra Brante","doi":"10.3846/BME.2018.2198","DOIUrl":"https://doi.org/10.3846/BME.2018.2198","url":null,"abstract":"The development of social entrepreneurship as a special business type is in its beginning in Latvia, therefore its development conditions have been researched very little. The legislation regulating this type of business activity commences on the 1st April 2018. In order to promote the development of social entrepreneurship and at the same time promote employment opportunities for unemployed persons who are less favoured, persons with disabilities and other socially vulnerable persons, the EU Structural Funds support for the realization of these strategic goals is available for social businesses. The research carried out a comparative analysis of the legal framework regulating social entrepreneurship in the Baltic States and an analysis of economic preconditions and the support system for social entrepreneurship. The present research contributes to research on social entrepreneurship in two aspects: 1) the legal framework distinguishing this business form from others is analysed; 2) economic preconditions for social entrepreneurship as well as its socio-economic goals and the relevant institutional framework in Latvia are analysed. The subject of the research: preconditions and prerequisites for social entrepreneurship. Methods of the research: the monographic method, statistical analysis and comparative analysis.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47218145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
PUBLIC SECTOR WAGE PREMIUM AND OUTPUT VOLATILITY IN THE EUROPEAN UNION 欧盟公共部门工资溢价与产出波动
IF 2.1
Business Management and Education Pub Date : 2018-09-06 DOI: 10.3846/BME.2018.2145
Kārlis Vilerts
{"title":"PUBLIC SECTOR WAGE PREMIUM AND OUTPUT VOLATILITY IN THE EUROPEAN UNION","authors":"Kārlis Vilerts","doi":"10.3846/BME.2018.2145","DOIUrl":"https://doi.org/10.3846/BME.2018.2145","url":null,"abstract":"This study seeks to uncover the role played by the public sector wage premium in explaining the output volatility. Furthermore, the study also explores the factors that might substantiate the cross-country differences in the volatility of the public sector wage premium. Using cross-sectional regression analysis for the European Union countries, the findings indicate that more volatile public sector wage premium is associated with higher fluctuations in the private sector employment and less stable growth. Findings also suggest that volatility of the public sector wage premium tends to be larger in countries with smaller governments and in countries where collective bargaining is the predominant regime for public sector wage setting.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44030755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MEZZANINE FINANCING INSTRUMENTS IN COMPARISON TO THE CLASSIC FINANCING SOURCES 夹层融资工具与经典融资来源的比较
IF 2.1
Business Management and Education Pub Date : 2018-08-16 DOI: 10.3846/BME.2018.2205
Libena Tetrevova, Jan Svědík
{"title":"MEZZANINE FINANCING INSTRUMENTS IN COMPARISON TO THE CLASSIC FINANCING SOURCES","authors":"Libena Tetrevova, Jan Svědík","doi":"10.3846/BME.2018.2205","DOIUrl":"https://doi.org/10.3846/BME.2018.2205","url":null,"abstract":"The paper deals with innovated financing in the form of mezzanine financing instruments (sources). The authors aimed to identify, characterize, and assess mezzanine financing instruments in comparison to the classic corporate financing sources. Mezzanine financing represents an innovated form of financing interconnecting the features of equity and debt. The paper specifies the sources and characterizes and assesses pros and cons of each of them. Subsequently, it presents an overall evaluation of mezzanine financing instruments in comparison to the selected equity and debt financing sources. This evaluation was performed on the basis of 14 set criteria using a binary scale.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44374669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
BUSINESS PROCESS MANAGEMENT CENTRE OF EXCELLENCE AS A SOURCE OF KNOWLEDGE 作为知识来源的卓越业务流程管理中心
IF 2.1
Business Management and Education Pub Date : 2018-08-08 DOI: 10.3846/BME.2018.2190
A. Bitkowska
{"title":"BUSINESS PROCESS MANAGEMENT CENTRE OF EXCELLENCE AS A SOURCE OF KNOWLEDGE","authors":"A. Bitkowska","doi":"10.3846/BME.2018.2190","DOIUrl":"https://doi.org/10.3846/BME.2018.2190","url":null,"abstract":"The aim of this article is to present the functioning of the Business Process Management Centre of Excellence (BPM CoE) from a knowledge perspective. Empirical research has been carried out in an enterprise operating on the territory of Poland in 2017. The results revealed that enterprises with the implementation of process approach tend to maximize knowledge diffusion and develop organizational competencies via organizing Business Process Management Centre of Excellence in the world and in Poland. An increasing number of companies adopting a Business Process Management Centre of Excellence, which is a centre for process improvement and provides many good practical solutions.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44704962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
STUDY OF REGIONAL INEQUALITIES: CASE OF BULGARIA 区域不平等研究:以保加利亚为例
IF 2.1
Business Management and Education Pub Date : 2018-07-13 DOI: 10.3846/BME.2018.2275
I. Ivanov
{"title":"STUDY OF REGIONAL INEQUALITIES: CASE OF BULGARIA","authors":"I. Ivanov","doi":"10.3846/BME.2018.2275","DOIUrl":"https://doi.org/10.3846/BME.2018.2275","url":null,"abstract":"The sustainable development of a country depends on many factors. One of them is the balanced development of regions. The aim of this research is to study the inequalities between regions (NUTS 3 level) in Bulgaria by application of the Regional Competitiveness Index (RCI), a tool, which is based on 10 important for regional development indicators. The paper presents the last RCI ranking list (for the 2016 year) and analyses and compares it with the ranking lists for previous years. The results show significant inequalities between the capital region and other regions for the whole period and relative small imbalances between other regions. The RCI ascertained relatively stable groups of most competitive and most non-competitive regions.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47458555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
COMPETITIVENESS AND ECONOMIC DEVELOPMENT SCENARIOS OF LATVIA 拉脱维亚的竞争力和经济发展前景
IF 2.1
Business Management and Education Pub Date : 2018-07-13 DOI: 10.3846/BME.2018.2399
Astra Auzina-Emsina, V. Ozolina, R. Pocs
{"title":"COMPETITIVENESS AND ECONOMIC DEVELOPMENT SCENARIOS OF LATVIA","authors":"Astra Auzina-Emsina, V. Ozolina, R. Pocs","doi":"10.3846/BME.2018.2399","DOIUrl":"https://doi.org/10.3846/BME.2018.2399","url":null,"abstract":"The paper deals with the analysis of exports and competitiveness in Latvia in comparison with Estonia and Lithuania. The objective of the study is to elaborate the possible sectoral development scenarios based on the competitiveness analysis results. The main focus is on exports of goods and revealed comparative advantage (RCA) of exported products as compared to the EU exports. Scenarios are elaborated to model economic development by industries using Latvian Model of Development (LMD), which is a macro-econometric model. Results argue that the economic development is higher, if the competitiveness ensures both higher export growth and import substitution. RCA is an appropriate method to apply in competitiveness studies and the research findings can be used in economic policy and analysis.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44942118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
THE INCREASING ROLE OF IT AUDITORS IN FINANCIAL AUDIT: RISKS AND INTELLIGENT ANSWERS it审计师在财务审计中日益重要的作用:风险与明智的应对
IF 2.1
Business Management and Education Pub Date : 2018-07-13 DOI: 10.3846/BME.2018.2142
G. Barta
{"title":"THE INCREASING ROLE OF IT AUDITORS IN FINANCIAL AUDIT: RISKS AND INTELLIGENT ANSWERS","authors":"G. Barta","doi":"10.3846/BME.2018.2142","DOIUrl":"https://doi.org/10.3846/BME.2018.2142","url":null,"abstract":"Financial auditing cannot be imagined without the involvement of IT specialists since business processes are designed to be served by IT components such as ERP systems, online customer-facing applications, databases etc. Financial auditors therefore exposed to IT system and control reliance want to gain reasonable assurance that data and transactions stored in IT systems cannot be modified, access is controlled, and there is no suspicion of any fraud at business organizations. The paper tries to understand the current situation of IT audit involvement in financial auditing, interpret risks that parties face and provide some solutions by use of intelligent applications.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45449146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
PROJECT MANAGEMENT EDUCATION IN METALLURGICAL COMPANIES IN THE CZECH REPUBLIC 捷克共和国冶金企业项目管理教育
IF 2.1
Business Management and Education Pub Date : 2018-07-13 DOI: 10.3846/BME.2018.2223
J. Košťálová, M. Bednaříková, M. Paták
{"title":"PROJECT MANAGEMENT EDUCATION IN METALLURGICAL COMPANIES IN THE CZECH REPUBLIC","authors":"J. Košťálová, M. Bednaříková, M. Paták","doi":"10.3846/BME.2018.2223","DOIUrl":"https://doi.org/10.3846/BME.2018.2223","url":null,"abstract":"The paper focuses on the issue of project management education as the tool of positive influence on the success of project implementation in corporate practice. The aim of the authors is to identify the ways of training project managers, project team members and top management members in project management on the basis of interviews with human resources managers of metallurgical companies in the Czech Republic. Based on the findings, recommendations of appropriate measures are formulated at the end of the paper to improve the situation in the area of project management education in metallurgical companies.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43040116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
EVALUATION OF ENTERPRISE SURVIVAL: CASE OF LATVIAN ENTERPRISES 企业生存评价:以拉脱维亚企业为例
IF 2.1
Business Management and Education Pub Date : 2018-07-13 DOI: 10.3846/BME.2018.2482
Natalia Scacun, I. Voronova
{"title":"EVALUATION OF ENTERPRISE SURVIVAL: CASE OF LATVIAN ENTERPRISES","authors":"Natalia Scacun, I. Voronova","doi":"10.3846/BME.2018.2482","DOIUrl":"https://doi.org/10.3846/BME.2018.2482","url":null,"abstract":"Authors study the nature of insolvency both from the legal point of view and scientist position as well as updating tendencies of an insolvency of enterprises in recent years. The subject of the study has been selected company’s survival potential that is analyzed with financial ratio analysis using bankruptcy prediction models. Considering research results, authors identify models that are applicable to a particular industry. Authors put primary metal industry (NACE 24) for the study. The aim of the paper is to investigate the survival potential of enterprises by testing existing parametric models of insolvency forecasting and assessing their potential for use in the economic conditions of Latvia. During the investigation has been reviewed the concept of the financially healthy company and its relation with the main success development factors.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43909493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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