The Treaty establishing a European Economic Community, known as the Treaty of Rome, brought the need for the harmonization of the international legislative solutions for bookkeeping and financial reporting. With an aim to improve and facilitate the access to accounting information, the...

The question of culture and its influence on behaviour and decision making is unavoidable in the modern world characterized with processes of globalization, integration and intensive changes. Serious intercultural researches in the past decade confirm the importance and help us understand...

This paper presents the contribution to the creation of the Serbian rural development model which is based on balanced regional rural development (BRRD), and requires a constitution of an adequate policy of BRRD as a multidimensional process: political-institutional, socio-cultural, economic and...

Purpose – The purpose of this paper is to investigate the extent to which the productivity gains associated with workplace training are shared by both the firms concerned and their workers. The approach is both theoretical and empirical as an explicit formula for the internal rate of return...

An increasing body of literature is analyzing the causes of the decline in business dynamism in developed economies. However, they fail to consider the changing nature of creative destruction. Except for the US, previous research is based on new-century evidence, limiting the understanding of...

Dramatically declining employment and rising unemployment rates have characterized the labour market in Eastern Germany since economic, monetary and social union. This is the first empirical study which analyses the development of the wage structure after the union. With a large and growing...