Measurement of financial performance of enterprises is an important part of balanced scorecard system. Previous research has indicated a relationship between leadership and financial performance of ...enterprises.
Purpose of the paper is to investigate the impact of leadership styles in Croatian enterprises to their financial performance.
Survey research has been conducted on the sample of Croatian companies, measuring their financial performance and presence of leadership styles.
Overall, democratic style is the most often present in Croatian enterprises, followed by the authoritarian and laissez-faire styles.
Small enterprises are more successful financially in the presence of the democratic style. Enterprises in the stagnation phase are more successful if all leadership styles are mixed together in practice, indicating the need to push the employees with all possible styles. Enterprises oriented towards international markets are more successful financially in the presence of the democratic style and the laissez-faire style.
Twitter usage in Tourism: Literature Review Ćurlin, Tamara; Jaković, Božidar; Miloloža, Ivan
Business Systems Research,
04/2019, Letnik:
10, Številka:
1
Journal Article, Paper
Recenzirano
Odprti dostop
Twitter is the most popular microblog platform. Individuals, companies, organizations, and even governments use Twitter on a daily bases and get vast benefits from it. Twitter also has been valuable ...for the tourism sector, especially in developing business strategies, planning and studying tourist decision-making processes.
Goal of the paper is to identify the trends, patterns and the research gaps of the research focusing on the Twitter usage in tourism.
A bibliometric analysis was conducted in order to identify significant authors, journals, and institutions who engaged in the research-oriented towards Twitter utilization in tourism. In addition, text-mining analysis has been conducted in order to extract and identify the topics of the papers investigating the utilization of Twitter for tourism research.
Research of Twitter utilization in tourism has increased substantially in the last decade, with most of the research conducted in the United States and Japan. Extracted topics are focused on distinctive themes, such as network analysis, word of mouth, and destination management.
New topics have emerged, such as the utilization of Twitter in crisis communication and terrorist attacks, as well as the integration of Twitter and other social media such as Flickr.
The development of the sports industry was impacted by the era of Big Data due to the rapid growth of information technology. Unfortunately, that has become an increasingly challenging Issue.
The ...purpose of the research was to analyze the scientific production of Big Data in sports and sports-related activities in two databases, Web of Science and Scopus.
Bibliometric analysis and topic mining were done on 51 articles selected after four exclusion criteria (written in English, journal articles, the final stage of publication, and a detailed review of all full texts). The software tool used was Statistica Data Miner.
We found that the first articles appeared in Scopus in 2013 and WoS in 2014. USA and China are countries which produced the most articles. The most common research areas in WoS and Scopus are Public environmental and occupational health, Medicine, Environmental science ecology, and Engineering.
We conducted that further research and literature review will be required as this is a broad and new topic.
Information and communication technologies (ICTs) gained prevalent organizational and structural value in the modern economy. E-commerce is one of the sectors directly influenced by technological ...change. However, not all countries have the same opportunities to develop e-commerce growth; there are significant discrepancies in ICT utilization worldwide, known as the digital divide.
The purpose of this paper is to explore the level of difference among European countries regarding the e-commerce functionalities in their enterprises using a cluster analysis.
To accomplish the paper goal, the k-means cluster analysis was conducted on the Eurostat data from 2019. Enterprises from 28 European countries were taken into consideration. The Kruskal-Wallis test is used to explore if the differences among clusters regarding the digital development, measured by the Digital Economy and Society Index are significant.
The investigation confirmed that there are significant differences among European countries regarding the development of e-commerce. However, a similar level of e-commerce is not related to economic and digital development.
Since the relationship between economic development and e-commerce development in European countries is not linear, country-level policies are likely to be significant factors driving e-commerce development, which leads to the need for further investigation of this issue.
Utilization of somatic healthcare services is highly predictive of the development of chronic physical illnesses and increased mortality risks. The objective of this study was to assess the ...differences in healthcare utilization among patients with schizophrenia spectrum disorders (SSD), major depressive disorder (MDD) and posttraumatic stress disorder (PTSD) and the general population in Croatia.
We enrolled 566 Croatian participants from the general population, 282 with SSD, 178 with MDD, and 86 with PTSD. The primary outcome was a self-reported specialist consultation for non-psychiatric (e.g., somatic) causes within the previous 12 months.
Although SSD patients with chronic physical illnesses were significantly more often hospitalized for physical illness than the general population, the proportion of patients who had a specialist consultation were equal in SSD and the general population. MDD and PTSD patients had significantly higher adjusted odds for specialist consultation than the general population and SSD patients (MDD compared to SSD: OR = 2.14; 95% CI 1.27-3.59; PTSD compared to SSD: OR = 2.03; 95% CI 1.00-4.10).
SSD patients' utilization of somatic healthcare is equal to the general population, despite their increased healthcare needs. However, their utilization is lower than in MDD and PTSD patients and, therefore, probably not adequate.
The study protocol was registered at ClinicalTrials.gov ( NCT02773108 ) on May 16, 2016.
Introducing a balanced scorecard system may assist managers in identifying four dimensions and recognizing cross-functional interactions, which can ultimately lead to better problem solving, decision ...making, and business growth. Monitoring a company's key performance indicators (KPIs) can improve organizational performance and enhance shareholder value. A survey was prepared and distributed to 60 managers from Croatian businesses to investigate the relationship between business success as assessed by a balanced scorecard system. The questions were based on the balanced goal system, a four-dimensional model for measuring business performance that covers financial performance, knowledge, and employees, processes success, and market performance. It was used to assess managers' perceptions of foreign and domestic businesses. Furthermore, a two-step cluster analysis was conducted. The results indicated that the respondents who are dominantly oriented towards the international markets share identical perspectives on the importance of the company's performance as those in the predominantly domestic markets.
Presentation skills are one of the most important tools that are required on numerous occasions in education and business. In most of the business and economics colleagues, presentation skills are ...taught as part of the curriculum, of at least several courses. Therefore, it could be expected that presentation skills would be highly developed among business and economics students. However, in practice, people develop numerous fears and barriers to the presentation in public. On the other hand, students do not behave in the same manner taking into account their fear towards the presentation in public. The goal of the paper is to investigate if there are homogenous groups of students according to their attitude towards the presentation, both as sources of success and as a source of fear. Cluster analysis has been employed to fulfil the paper goal. Non-hierarchical k-means analysis has been conducted on data collected by the research instrument about the benefits and fears from the presentations on the sample of students enrolled in business and economics colleagues. Results indicate that there are homogenous groups of students according to presentation perceived benefits and fears, but the composition of these groups indicates that perceived benefits and fears of presentations are not always related in the same direction.
Given the specificity of leadership, as well as the characteristics of the leader and their associates, but also the current business situation, it is necessary to adapt at all times in order to ...achieve maximum results together with employee satisfaction. The goal of the article is to explore the presence of different leadership styles (authoritarian, democratic, and laissez-faire) in Croatian enterprises. Survey research was conducted on a sample of enterprises, and level of usage of different leadership styles was measured using Leadership Styles Questionnaire. Six groups of enterprises were compared using Mann-Whitney test according to the level of usage of different leadership styles: (i) small and medium enterprises ( < 250 employees); (ii) large enterprises ( > 250 employees); (iii) enterprises in the growth and maturity phase (leaders); (iv) enterprises in the stagnation phase (followers); (v) enterprises with the main orientation towards international market, and (vi) enterprises with the main orientation towards domicile market. Results indicated that democratic style is the most present in all groups of enterprises, but in some groups of enterprises autocratic and laissez-faire are also often present.
Knowledge and human resources has become the focus of numerous research due to their impact to overall company performance. In addition, the efficiency of management of knowledge and human resources ...management is driven by numerous factors. The goal of this research is to investigate to what extent the main types of leadership style impact the enterprise success in the area of knowledge and human resources management. Survey on a sample of Croatian companies has been conducted and the relationship between the leadership style and enterprise success in the area of knowledge and human resources management has been examined by the usage of multiple linear regression models.
Accounting and Tax Regulation of Cryptocurrencies Martinčević, Ivana; Sesar, Vesna; Buntak, Krešimir ...
Interdisciplinary Description of Complex Systems,
10/2022, Letnik:
20, Številka:
5
Journal Article, Paper
Recenzirano
Odprti dostop
The digital age creates new concepts, methods, and rules that are affecting the accounting process which presents new challenges in accounting practice. One of the most significant changes and ...innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Cryptocurrencies and transactions with cryptocurrencies are frequent appearances in todayʼs modern business but are not fully regulated. Accounting and tax treatment in the Republic of Croatia and other European Union countries but also beyond is not fully established and adjusted for doing business with cryptocurrencies. Due to the mentioned lack, cryptocurrencies and their transactions require strict regulation and adjustment operations. This article aims to investigate the development of cryptocurrencies and their involvement in the financial industry and business environment, with a focus on the accounting and tax treatment of cryptocurrencies within the accounting profession. Cryptocurrencies are rapidly developing on a daily basis and pose a significant challenge to the financial industry and especially their regulation within the accounting profession. A systematic literature review was undertaken to provide an overview of the related area of cryptocurrencies and their accounting and tax treatment. The terms (“cryptocurrency”) and (“accounting” OR “tax”) were used to collect data. The papers were reviewed to investigate whether a cryptocurrency control system has been established from an accounting and tax point of view and whether it functions as such but also its impact on the financial industry. Results indicate that the main problem that arises around the concept of cryptocurrencies and their accounting and tax treatment is insufficient regulation and inconsistencies in the implementation, monitoring, and evaluation of cryptocurrencies in the field of accounting at the local but also global levels.
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