The COVID-19 pandemic highlights the need to provide better understanding of drivers of financial performance in different challenging frameworks, with a key focus on financial position, liquidity, earnings, and debt. This study examines the financial performance of Hotels, Resorts, and Cruise...

The main topics of this no. of journal cover a broad area of domains as: management (general, strategic, project, human resources, financial, production, quality, information system, company, foreign investment etc.), public management (good governance, public finance and budgeting, sustainable...

Efficiency of the tax system components is one of the basic conditions that ensure the formation of public funds to finance the estimated public expenditure and ensure a budget balance, in direct relation to the possibilities of taxpayers’ tax expression. The efficiency of the tax system is...

In a society of free people, obviously, it cannot be proceeded in the same mode, and as result, the economising must be rewarded through the possibility of obtaining expendable goods, destined for later use, or capital goods, destined for productive use. In liberty conditions, there does not...