Database.use.hdl: https://cris.mruni.eu/cris/handle/007/20755
Now showing 1 - 10 of 24
  • research article;
    Danauskė, Evelina
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    Kavaliauskienė, Karolina
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    Administrative sciences. Basel : MDPI AG, 2023, vol. 13, iss. 2, art. no. 55., p. 1-22
    Challenges when many people moved their jobs from the office to home because of COVID-19 pandemic restrictions have put stress on employees’ daily routine and professional lives. This article investigated the experience of individuals working not at the office and disclosed consequences of occupational stress such as mental and physical exhaustion, social deprivation, decreased work commitment, professional cynicism, and professional burnout. The preliminary study was based on a survey of 202 employees in Lithuania who were teleworking from home throughout the pandemic. According to the results, it can be assumed that teleworking had rather negative effects on employee wellbeing, as many teleworkers tended to suffer mental and physical exhaustion and social deprivation when working from home within pandemic. The psycho-emotional state of employees seems to be a key factor influencing the intellectual resources of an organization in a period of uncertainty
      8  2Scopus© SNIP 1.018
  • research article;
    Administrație și management public. Bucharest : Bucharest University of Economic Studies, 2022, vol. 38., p. 6-30
    Effective regulation of the labour market depends to a large extent on the quality of public administration. The Covid-19 pandemic highlighted the problem of unemployment in regions, which led to the spread of the shadow economy. The article aims to research the relationship between the unemployment rate and the shadow economy in Lithuanian regions over the period 2000-2019, to reveal the regional disparities in terms of the above-mentioned economic variables and submit recommendations to municipal authorities on how to reduce the strength of the relationship under consideration. Pearson and MCD correlation coefficients revealed that the relationship between the unemployment rate and the shadow economy is negative in all Lithuanian regions. An increase/decrease in the unemployment rate leads to a decrease/increase in the size of the shadow economy. The hypothesis proposing that “the municipalities with a high unemployment rate tend to have a stronger relationship with the size of the shadow economy” was only partly confirmed. The strongest relationships between the unemployment rate and the size of the shadow economy were found in Visaginas and Marijampolė municipalities, meanwhile only the calculated median values indicated that the unemployment rate in Visaginas amounted to 11.8 percent, and in Marijampolė – to 11.2 percent over the period under consideration. The two above- mentioned municipalities are among the municipalities with the highest unemployment rate, but lag behind Lazdynai (15 percent), Ignalina (14.9 percent.), Kalvarija (14.6 percent), Akmenė (14.5 percent), Jurbarkas (14 percent), and Zarasai (14 percent) municipalities. Considering the results, cooperation between the Employment Service and Lithuanian municipalities should be improved with a view to identifying whether a p erson registered with the Employment Service has applied to a municipality for social support; the State Labour Inspectorate, the Employment Service and the State Tax Inspectorate should also improve their cooperation to establish the principles for exchange of the data on the activities of the labour force assigned to risk groups.
      2Scopus© SNIP 0.777
  • research article
    Barauskaitė, Gerda
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    Corporate social responsibility and environmental management. [Hoboken] : John Wiley and Sons, 2021, vol. 28, iss. 1., p. 278-287
    The definition of corporate social responsibility (CSR) states that companies must not only pursue their main goal—to maximize profits, but also contribute to the well-being of society through voluntary efforts. The importance of CSR in today's global world is growing. It is becoming mandatory for companies to engage in socially responsible activities to support the growth of their business. It is argued that companies pursuing CSR initiatives can gain a competitive advantage over other competitors due to creation of a good public image or reputation and generate higher profits and a return on investment however some authors disagree with this. The aim of this article is to analyse the benefits and drawbacks of CSR based on systematic literature review and to develop the conceptual framework for linking CSR with the financial performance of companies. The conducted analysis revealed that in most studies the positive or neutral relationship between CSR and financial results were claimed. Though the negative and alternative connections between these issues are less frequently identified in scientific articles, they cannot be excluded from the analysis and require certain attention and further consideration.
    WOS© IF 8.464WOS© AIF 5.763Scopus© SNIP 2.044
  • research article
    Gawłowski, Robert
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    Makowski, Krzysztof
    Administrative sciences. Basel : MDPI, 2020, vol. 10, iss. 1., p. 1-15
    Purpose: This paper analyzes the development of the concept of subsidiarity, its relationship with management theories and the implementation of the principle of subsidiarity in the context of local self-government in Poland and Lithuania by conducting comparative research. Design/ methodology/ approach: The research was conducted based on methods of desk research of scientific literature, analysis of documents and their content from the Lithuanian and Polish parliaments’ commissions and using comparative approach methods. Findings: The research reveals the essential aspects of the concept of subsidiarity and the extent to which this principle is relevant in the work of the Committee on State Administration and Local Authorities of the Seimas of the Republic of Lithuania and Self-Government and Regional Policy Commission of the Sejm of the Republic of Poland in shaping the policy of self-government. The study demonstrates that subsidiarity principles are used in practice in a very incoherent way regarding public service regulations. Practical implications: The analysis is relevant, as an implementation of public policy in Lithuania and Poland increasingly calls for the integration of values into politics, which cannot be done without relying on certain principles. Research limitations: The generalizability of the results is limited by the number of parliamentary terms that have been taken into consideration. Originality/ value: The originality of this paper lies within the context in which this study took place—an international comparison of Lithuanian and Polish concepts that is rarely taken into consideration in the scientific literature.
  • research article
    Cherep, O. H.
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    Cherep, A. V
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    Hudz, P. V
    Financial and credit activity: problems of theory and practice. Kharkiv : University of Banking, 2020, vol. 1, no. 32., p. 403-413
    The indicators of industrial enterprises’ attractiveness for innovation are calculated, the profitabilityratio and asset management are assessedof enterprises PJSC «Zaporizhzhia Electric Locomotive Repair Plant», PJSC «MGT PLANT», PJSC «Zaporizhzhia Tool Plant named after Voikov», PJSC Zaporozhtransformator, Motor Sich JSC, PJSC «Zaporizhzhia Mechanical Plant». The indices of profitability, financial soundness, solvency andasset management of engineering enterprises were analysed. The necessity of shaping an innovation activity strategy to improve all activity lines of engineering enterprises was grounded. The interdependence between the indices of profitability, financial soundness, solvency, asset management and innovative attractiveness of engineering enterprises was established. The possibility and necessity of making informed managerial and strategic decisions were proved in order to overcome the non-productive state given the indicators of innovative attractiveness of engineering enterprises. In the context of modern economy, the factors of external and internal environmentaffect the results of engineering enterprises’ activities. Given the availability of information, its timely processing and analysis, not only will they be able to minimize the impact of risks but also analyse the main problems of economic activity and thelevel of innovation development in order to make appropriate decisions. It is established that attractiveness for innovation provides receipt of financial resources that will allow productionmodernization and, consequently, ensuring competitiveness of enterprises not only in the Zaporizhzhia region but also in Ukraine entirely. The impact of profitability, solvency and enterprises’ attractiveness for innovation is revealed. The measureswere suggested with regard to increasingattractivenessfor innovation of engineering enterprises in the Zaporizhzhia region on the basis of formation of the strategy for their development and giventhe management of profitabilityindicators, solvency ratios and efficiencyindicesof enterprises' assetsutilization.
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  • research article;
    Cepel, Martin
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    Engineering economics = Inžinerinė ekonomika. Kaunas : Technologija, 2019, vol. 30, iss. 5., p. 591-600
    The methods employed for the research include comparative and systematic literature analysis, statistical data analysis, expert evaluation and the Multiple Indicators Multiple Causes (MIMIC) model. There are several research gaps in the field of e-business: 1) there is no simplified factor model which would denote the development of e-business, including its causes and consequences, and which, due to its universality, could be adapted to any country; 2) the studies of e-business development lack a comprehensive assessment which would consider this phenomenon in both quantitative and qualitative terms. On the basis of the theoretical analysis, a model for assessment of e-business development has been formed. The results of the empirical evaluation have revealed that in the group of micro environmental determinants development of e-business in Lithuania is, to the largest extent, determined by business managers’ motivation to reach the defined aims and their positive viewpoint that e-business may become a perfect auxiliary tool to ensure business competitiveness. In the group of macro environmental determinants, the determinants of socio-cultural environment can be indicated as the major ones that affect the development of e-business. Application of the MIMIC model has enabled to identify the following macro economical determinants (for the euro area): real effective exchange rate for the euro area; level of households with the Internet access; quantity of individuals using the Internet for ordering goods or services; government deficit/surplus; youth employment, and individuals using the Internet for interaction with public authorities.
    WOS© IF 1WOS© AIF 2.224Scopus© SNIP 0.637
  • research article;
    Oeconomia Copernicana. Torun : Nicolaus Copernicus university, 2019, vol. 10, no. 2., p. 309-339
    Research background: Currently the topic of a company's intellectual capital is being widely investigated by various researchers. Nevertheless, only a small number of studies on the company's intellectual capital impact on its market value were conducted. What is more, the concept of a company's intellectual capital itself is not unified. There are some discrepancies in defining a company's intellectual capital, unifying structural model of the company's intellectual capital, and harmonizing the research methods and models of how to evaluate a company's intellectual capital. Purpose of the article: The aim of the article is to examine various scientific approaches of the company's intellectual capital and its impact on the market value of a respective company; to prepare a model of company's intellectual capital and its impact on the market value. What is more, the aim of this article is to check and test the model effectiveness using an example of the Baltic States listed companies. Methods: Data on 58 Baltic States' companies that are listed in Nasdaq Baltic stock exchange were taken as the basis of the research. Based on four component model (human capital, structural capital, juridical capital, relational capital) a set of indicators for assessing company's intellectual capital was formed. Expert evaluation was used in order to assign weights for different structural parts of intellectual capital. An exploratory factor analysis was conducted in order to find out what factors are the most significant for a company's intellectual capital. In order to find out how specific elements affect company's intellectual capital, a pair-wise multiple correlation and regression analysis were used. An average comparison method was used to reveal differences between companies of different countries. Findings & Value added: The study contributes to the Baltic States' knowledge on intellectual capital. It was detected that it is appropriate to use human capital, structural capital, juridical capital, and relational capital structural parts as components of company's intellectual capital while investigating its impact on market value of a respective company. According to the obtained results, the model of a company's intellectual capital and its impact on the market value was created, optimized, and its validity checked using exploratory factor analysis. The model was used to test the Baltic States listed companies and how their intellectual capital affects the market value. It was identified that intellectual capital in the listed companies of the Baltic States has a positive impact on their market value. Nevertheless, the study revealed that intellectual capital structural parts do not equally affect the market value of listed companies. The findings support the conclusion that human capital and relational capital have the greatest influence on the market value of listed companies. Companies where structural capital comprises the largest proportion of intellectual capital had lower levels of intellectual capital aggregated index, which could be examined in future studies.
      6WOS© IF 2.128WOS© AIF 2.224
  • research article
    Boichenko, K. S.
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    Tepliuk, M. A.
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    Rekova, N.Yu.
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    Stashkevych, I. I.
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    Financial and credit activity: problems of theory and practice. Kharkiv : University of Banking, 2019, vol. 3, iss. 30., p. 62-69
    The main purpose of this article is to study the fluctuation management of financial and economic performance of innovative enterprises’ activity comprehensively in the context of their effective integrated development. The study found that achieving a high level of management of integrated enterprise development by fluctuation indicators, is possible when evaluating the effectiveness of functioning on the basis of a range of methods of improvement the quality management of integrated development of the enterprise on the fluctuation indicators, resource allocation in order to reduce the level of fluctuation of expectations in the process of integrated development between enterprise and stakeholders using a set of basic and additional features to ensure efficiency of the development management at a high level and corresponding changes in key indicators, as well as maintain the balance in the form of alternatives in the disturbing effects of internal and external environmental factors of the enterprise. The life cycle of fluctuation of key indicators of integrated development of the enterprise with separation of three zones of fluctuation of key indicators of integrated development are considered: synchronicity, pleziochrony, disintegration, as well as opposite fluctuations of key indicators, depending on their parity level (low, medium, high) and stages of the cycle. The sources of financing of innovative activity of industrial enterprises are analysed. The results of the conducted researches were used to construct the synchrony matrix of the processes of integrated development of innovative enterprises taking into consideration the fluctuation of key financial and economic indicators. It is determined that Ukraine has considerable potential for innovation activity, however, there are many problems arising in the way of activation and realization of innovative activity of domestic companies. It is established that the management of fluctuation of financial and economic indicators of the integrated development of innovative enterprises will help to increase the efficiency of their activity and to integrate the processes of development both within the company and beyond. The ways of solving the problems of integrated development of domestic innovative enterprises are suggested.
      13  1
  • research article;
    Bilan, Svitlana
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    ;
    Administratie si Management Public. Bucharest : Academy of Economic Studies from Bucharest, 2019, no. 33., p. 34-56
    The need to change the government’s role and focus more on stakeholders’ collaboration when striving to get over economic, social and environmental challenges is highlighted in strategic documents of the most of the EU countries. Also, scholars argue that collaboration between institutions and sectors is a significant when seeking for sustainability of a country. It is evident that improvement of interinstitutional collaboration practice requires a permanent deep look into a situation despite dozens research which have already determined the key factors of collaboration effectiveness. Thus, in our paper, we aim to identify the most important drivers for strengthening interinstitutional collaboration in organizations providing social services. With this aim in mind, we have examined the social service employees’ attitudes to interinstitutional collaboration as a means to ensure quality of services and, then, we have identified the key factors that allow forming strong long-term collaboration relationships between institutions providing social services. Our research shows that interinstitutional collaboration gives an opportunity to provide better quality social services, thus contributing to the improvement of social service standards in the state. On the other hand, we have observed that practitioners tend to put lesser emphasis on the importance of leadership while not mentioning joint values and collaboration process control mechanisms at all. Finally, it should be noted that in the case of our research, no interinstitutional collaboration constraints described in literature were emphasized. It seems that successful cases of interinstitutional collaboration have one feature in common – the problems are avoided, and misunderstandings are solved before their escalation.
      12Scopus© SNIP 1.075
  • research article
    Batrancea, Larissa
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    Nichita, Anca
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    Olsen, Jerome
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    Kogler, Christoph
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    Kirchler, Erich
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    Hoelzl, Erik
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    Weiss, Avi
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    Torgler, Benno
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    Fooken, Jonas
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    Fuller, Joanne
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    Schaffner, Markus
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    Banuri, Sheheryar
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    Hassanein, Medhat
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    Alarcón-García, Gloria
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    Aldemir, Ceyhan
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    Apostol, Oana
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    Bank Weinberg, Diana
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    Batrancea, Ioan
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    Belianin, Alexis
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    Bello Gómez, Felipe de Jesús
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    Briguglio, Marie
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    Dermol, Valerij
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    Doyle, Elaine
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    Gcabo, Rebone
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    Gong, Binglin
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    Ennya, Sara
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    Essel-Anderson, Anthony
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    Frecknall-Hughes, Jane
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    Hasanain, Ali
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    Hizen, Yoichi
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    Huber, Odilo
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    Kaplanoglou, Georgia
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    Kudła, Janusz
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    Lemoine, Jérémy E.
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    Leurcharusmee, Supanika
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    Matthiasson, Thorolfur
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    Mehta, Sanjeev
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    Min, Sejin
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    Naufal, George
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    Niskanen, Mervi
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    Nordblom, Katarina
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    Öztürk, Engin Bağış
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    Pacheco, Luis
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    Pántya, József
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    Rapanos, Vassilis
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    Roland-Lévy, Christine
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    Roux-Cesar, Ana Maria
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    Salamzadeh, Aidin
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    Savadori, Lucia
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    Schei, Vidar
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    Sharma, Manoj
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    Summers, Barbara
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    Suriya, Komsan
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    Tran, Quoc
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    Villegas-Palacio, Clara
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    Visser, Martine
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    Xia, Chun
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    Yi, Sunghwan
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    Journal of economic psychology. [Amsterdam] : Elsevier B.V., 2019, vol. 74., p. 323-338
    The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.
    WOS© IF 1.718WOS© AIF 2.362Scopus© SNIP 1.587