The idea of a flat tax, a tax levied at a single rate, has become an increasingly discussed and implemented fiscal strategy across Europe and the rest of the world. Estonia, Latvia, and Lithuania adopted flat tax systems in 1994 and 1995, making them the first modern countries to adopt flat...

Morocco and Tunisia have both achieved robust economic growth over the last 30 years by utilizing prudent economic planning and implementation. The World Bank heralds both countries as prime examples of how market-friendly capitalist systems can be implemented over a short period of time with...

This paper illustrates an evolutionary process that is consistent with the primary domains of evolutionary theorising, namely ecology and biology. In doing so, this paper presents an alternative explanation of how certain type of regional start-ups have managed to survive where others have...

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Building upon the balanced scorecard framework, this article addresses three central issues of human resource (HR) measurement: (1) Do HR practices impact business results? (2) How can HR practices add value to business performance? (3) What HR measures can drive business performance? Using...

Current business conditions mandate greater competitive advantage from HR agendas and processes. To add greater competitive advantage, HR must contribute strategic value against criteria from customer and capital markets. HR can add strategic value either reactively or proactively. In its...

This study links theories concerning methods that firms use to acquire technology with theories concerning types of technological change. We place particular emphasis on interorganizational relationships. We predict that firms will often acquire know-how needed for encompassing technological...