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  Subjects -> BUSINESS AND ECONOMICS (Total: 3147 journals)
    - ACCOUNTING (93 journals)
    - BANKING AND FINANCE (268 journals)
    - BUSINESS AND ECONOMICS (1160 journals)
    - CONSUMER EDUCATION AND PROTECTION (24 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (169 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (184 journals)
    - FASHION AND CONSUMER TRENDS (13 journals)
    - HUMAN RESOURCES (95 journals)
    - INSURANCE (24 journals)
    - INTERNATIONAL COMMERCE (127 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (85 journals)
    - INVESTMENTS (27 journals)
    - LABOR AND INDUSTRIAL RELATIONS (44 journals)
    - MACROECONOMICS (15 journals)
    - MANAGEMENT (528 journals)
    - MARKETING AND PURCHASING (89 journals)
    - MICROECONOMICS (24 journals)
    - PRODUCTION OF GOODS AND SERVICES (137 journals)
    - PUBLIC FINANCE, TAXATION (35 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

BUSINESS AND ECONOMICS (1160 journals)                  1 2 3 4 5 6 | Last

Showing 1 - 200 of 1566 Journals sorted alphabetically
4OR: A Quarterly Journal of Operations Research     Hybrid Journal   (Followers: 10)
Abacus     Hybrid Journal   (Followers: 12)
Accounting Forum     Hybrid Journal   (Followers: 25)
Acta Amazonica     Open Access   (Followers: 5)
Acta Commercii     Open Access   (Followers: 4)
Acta Oeconomica     Full-text available via subscription   (Followers: 2)
Acta Scientiarum. Human and Social Sciences     Open Access   (Followers: 6)
Acta Universitatis Danubius. Œconomica     Open Access   (Followers: 3)
Acta Universitatis Nicolai Copernici Zarządzanie     Open Access   (Followers: 4)
AD-minister     Open Access   (Followers: 3)
ADR Bulletin     Open Access   (Followers: 7)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 23)
Advances in Economics and Business     Open Access   (Followers: 11)
AfricaGrowth Agenda     Full-text available via subscription   (Followers: 1)
African Affairs     Hybrid Journal   (Followers: 59)
African Development Review     Hybrid Journal   (Followers: 33)
African Journal of Business and Economic Research     Full-text available via subscription   (Followers: 2)
African Journal of Business Ethics     Open Access   (Followers: 6)
African Review of Economics and Finance     Open Access   (Followers: 3)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 7)
Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi     Open Access   (Followers: 3)
Agronomy     Open Access   (Followers: 11)
Akademika : Journal of Southeast Asia Social Sciences and Humanities     Open Access   (Followers: 5)
Alphanumeric Journal : The Journal of Operations Research, Statistics, Econometrics and Management Information Systems     Open Access   (Followers: 5)
American Economic Journal : Applied Economics     Full-text available via subscription   (Followers: 163)
American Journal of Business     Hybrid Journal   (Followers: 16)
American Journal of Business and Management     Open Access   (Followers: 53)
American Journal of Business Education     Open Access   (Followers: 10)
American Journal of Economics and Business Administration     Open Access   (Followers: 26)
American Journal of Economics and Sociology     Hybrid Journal   (Followers: 29)
American Journal of Evaluation     Hybrid Journal   (Followers: 13)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 20)
American Journal of Health Economics     Full-text available via subscription   (Followers: 12)
American Journal of Industrial and Business Management     Open Access   (Followers: 23)
American Journal of Medical Quality     Hybrid Journal   (Followers: 7)
American Law and Economics Review     Hybrid Journal   (Followers: 27)
ANALES de la Universidad Central del Ecuador     Open Access   (Followers: 2)
Annales de l'Institut Henri Poincare (C) Non Linear Analysis     Full-text available via subscription   (Followers: 1)
Annals in Social Responsibility     Full-text available via subscription  
Annals of Finance     Hybrid Journal   (Followers: 28)
Annals of Operations Research     Hybrid Journal   (Followers: 10)
Annual Review of Economics     Full-text available via subscription   (Followers: 31)
Applied Developmental Science     Hybrid Journal   (Followers: 3)
Applied Economics     Hybrid Journal   (Followers: 47)
Applied Economics Letters     Hybrid Journal   (Followers: 29)
Applied Economics Quarterly     Full-text available via subscription   (Followers: 10)
Applied Financial Economics     Hybrid Journal   (Followers: 23)
Applied Mathematical Finance     Hybrid Journal   (Followers: 7)
Applied Stochastic Models in Business and Industry     Hybrid Journal   (Followers: 5)
Arab Economic and Business Journal     Open Access   (Followers: 3)
Archives of Business Research     Open Access   (Followers: 6)
Arena Journal     Full-text available via subscription   (Followers: 1)
Argomenti. Rivista di economia, cultura e ricerca sociale     Open Access   (Followers: 2)
ASEAN Economic Bulletin     Full-text available via subscription   (Followers: 5)
Asia Pacific Business Review     Hybrid Journal   (Followers: 6)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 319)
Asia Pacific Viewpoint     Hybrid Journal   (Followers: 1)
Asia-Pacific Journal of Business Administration     Hybrid Journal   (Followers: 3)
Asia-Pacific Journal of Operational Research     Hybrid Journal   (Followers: 3)
Asia-Pacific Management and Business Application     Open Access  
Asian Business Review     Open Access   (Followers: 2)
Asian Case Research Journal     Hybrid Journal   (Followers: 1)
Asian Development Review     Open Access   (Followers: 14)
Asian Economic Journal     Hybrid Journal   (Followers: 8)
Asian Economic Papers     Hybrid Journal   (Followers: 7)
Asian Economic Policy Review     Hybrid Journal   (Followers: 4)
Asian Journal of Accounting and Governance     Open Access   (Followers: 3)
Asian Journal of Business Ethics     Hybrid Journal   (Followers: 7)
Asian Journal of Social Sciences and Management Studies     Open Access   (Followers: 6)
Asian Journal of Sustainability and Social Responsibility     Open Access   (Followers: 1)
Asian Journal of Technology Innovation     Hybrid Journal   (Followers: 8)
Asian-pacific Economic Literature     Hybrid Journal   (Followers: 5)
AStA Wirtschafts- und Sozialstatistisches Archiv     Hybrid Journal   (Followers: 5)
Atlantic Economic Journal     Hybrid Journal   (Followers: 10)
Australasian Journal of Regional Studies, The     Full-text available via subscription   (Followers: 1)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Economic Papers     Hybrid Journal   (Followers: 30)
Australian Economic Review     Hybrid Journal   (Followers: 6)
Australian Journal of Maritime and Ocean Affairs     Hybrid Journal   (Followers: 10)
Balkan Region Conference on Engineering and Business Education     Open Access   (Followers: 1)
Baltic Journal of Real Estate Economics and Construction Management     Open Access   (Followers: 1)
Banks in Insurance Report     Hybrid Journal   (Followers: 1)
BBR - Brazilian Business Review     Open Access   (Followers: 4)
Benchmarking : An International Journal     Hybrid Journal   (Followers: 11)
Benefit : Jurnal Manajemen dan Bisnis     Open Access  
BER : Consumer Confidence Survey     Full-text available via subscription   (Followers: 4)
BER : Economic Prospects : An Executive Summary     Full-text available via subscription  
BER : Economic Prospects : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Intermediate Goods Industries Survey     Full-text available via subscription   (Followers: 1)
BER : Manufacturing Survey : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Motor Trade Survey     Full-text available via subscription   (Followers: 1)
BER : Retail Sector Survey     Full-text available via subscription   (Followers: 2)
BER : Retail Survey : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Survey of Business Conditions in Building and Construction : An Executive Summary     Full-text available via subscription   (Followers: 4)
BER : Survey of Business Conditions in Manufacturing : An Executive Summary     Full-text available via subscription   (Followers: 3)
BER : Survey of Business Conditions in Retail : An Executive Summary     Full-text available via subscription   (Followers: 4)
BER : Trends : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Wholesale Sector Survey     Full-text available via subscription   (Followers: 1)
Berkeley Business Law Journal     Free   (Followers: 10)
Bio-based and Applied Economics     Open Access   (Followers: 1)
Biodegradation     Hybrid Journal   (Followers: 1)
Biology Direct     Open Access   (Followers: 7)
Black Enterprise     Full-text available via subscription  
Board & Administrator for Administrators only     Hybrid Journal  
Border Crossing : Transnational Working Papers     Open Access   (Followers: 2)
Briefings in Real Estate Finance     Hybrid Journal   (Followers: 5)
British Journal of Industrial Relations     Hybrid Journal   (Followers: 35)
Brookings Papers on Economic Activity     Open Access   (Followers: 49)
Brookings Trade Forum     Full-text available via subscription   (Followers: 3)
BRQ Business Research Quarterly     Open Access   (Followers: 2)
Building Sustainable Legacies : The New Frontier Of Societal Value Co-Creation     Full-text available via subscription   (Followers: 1)
Bulletin of Economic Research     Hybrid Journal   (Followers: 17)
Bulletin of Geography. Socio-economic Series     Open Access   (Followers: 7)
Bulletin of Indonesian Economic Studies     Hybrid Journal   (Followers: 3)
Bulletin of the Dnipropetrovsk University. Series : Management of Innovations     Open Access   (Followers: 1)
Business & Entrepreneurship Journal     Open Access   (Followers: 18)
Business & Information Systems Engineering     Hybrid Journal   (Followers: 5)
Business & Society     Hybrid Journal   (Followers: 9)
Business : Theory and Practice / Verslas : Teorija ir Praktika     Open Access   (Followers: 1)
Business and Economic Research     Open Access   (Followers: 6)
Business and Management Horizons     Open Access   (Followers: 12)
Business and Management Research     Open Access   (Followers: 17)
Business and Management Studies     Open Access   (Followers: 9)
Business and Politics     Hybrid Journal   (Followers: 6)
Business and Professional Communication Quarterly     Hybrid Journal   (Followers: 7)
Business and Society Review     Hybrid Journal   (Followers: 5)
Business Economics     Hybrid Journal   (Followers: 6)
Business Ethics: A European Review     Hybrid Journal   (Followers: 16)
Business Horizons     Hybrid Journal   (Followers: 6)
Business Information Review     Hybrid Journal   (Followers: 14)
Business Management and Strategy     Open Access   (Followers: 43)
Business Research     Hybrid Journal   (Followers: 2)
Business Strategy and the Environment     Hybrid Journal   (Followers: 13)
Business Strategy Review     Hybrid Journal   (Followers: 7)
Business Strategy Series     Hybrid Journal   (Followers: 6)
Business Systems & Economics     Open Access   (Followers: 2)
Business Systems Research Journal     Open Access   (Followers: 5)
Business, Management and Education     Open Access   (Followers: 18)
Business, Peace and Sustainable Development     Full-text available via subscription   (Followers: 3)
Bustan     Hybrid Journal   (Followers: 1)
Cadernos EBAPE.BR     Open Access   (Followers: 1)
Cambridge Journal of Economics     Hybrid Journal   (Followers: 59)
Cambridge Journal of Regions, Economy and Society     Hybrid Journal   (Followers: 10)
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration     Hybrid Journal   (Followers: 1)
Canadian Journal of Economics/Revue Canadienne d`Economique     Hybrid Journal   (Followers: 28)
Canadian journal of nonprofit and social economy research     Open Access   (Followers: 2)
Capitalism and Society     Hybrid Journal   (Followers: 2)
Capitalism Nature Socialism     Hybrid Journal   (Followers: 14)
Case Studies in Business and Management     Open Access   (Followers: 9)
CBU International Conference Proceedings     Open Access   (Followers: 1)
Central European Business Review     Open Access   (Followers: 1)
Central European Journal of Operations Research     Hybrid Journal   (Followers: 5)
Central European Journal of Public Policy     Open Access   (Followers: 2)
CESifo Economic Studies     Hybrid Journal   (Followers: 16)
Chain Reaction     Full-text available via subscription  
Challenge     Full-text available via subscription   (Followers: 4)
China & World Economy     Hybrid Journal   (Followers: 15)
China : An International Journal     Full-text available via subscription   (Followers: 17)
China Economic Journal: The Official Journal of the China Center for Economic Research (CCER) at Peking University     Hybrid Journal   (Followers: 10)
China Economic Review     Hybrid Journal   (Followers: 8)
China Finance Review International     Hybrid Journal   (Followers: 5)
China Nonprofit Review     Hybrid Journal   (Followers: 3)
China perspectives     Open Access   (Followers: 11)
Chinese Economy     Full-text available via subscription  
Ciência & Saúde Coletiva     Open Access   (Followers: 2)
CLIO América     Open Access   (Followers: 1)
Cliometrica     Hybrid Journal   (Followers: 4)
COEPTUM     Open Access  
Community Development Journal     Hybrid Journal   (Followers: 24)
Compensation & Benefits Review     Hybrid Journal   (Followers: 7)
Competition & Change     Hybrid Journal   (Followers: 10)
Competitive Intelligence Review     Hybrid Journal   (Followers: 2)
Competitiveness Review : An International Business Journal incorporating Journal of Global Competitiveness     Hybrid Journal   (Followers: 6)
Computational Economics     Hybrid Journal   (Followers: 9)
Computational Mathematics and Modeling     Hybrid Journal   (Followers: 8)
Computer Law & Security Review     Hybrid Journal   (Followers: 16)
Computers & Operations Research     Hybrid Journal   (Followers: 12)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14)
Contemporary Wales     Full-text available via subscription   (Followers: 3)
Contextus - Revista Contemporânea de Economia e Gestão     Open Access   (Followers: 1)
Contributions to Political Economy     Hybrid Journal   (Followers: 5)
Corporate Communications An International Journal     Hybrid Journal   (Followers: 7)
Corporate Philanthropy Report     Hybrid Journal   (Followers: 2)
Corporate Reputation Review     Hybrid Journal   (Followers: 4)
Creative and Knowledge Society     Open Access   (Followers: 10)
Creative Industries Journal     Hybrid Journal   (Followers: 10)
CRIS - Bulletin of the Centre for Research and Interdisciplinary Study     Open Access   (Followers: 1)
Crossing the Border : International Journal of Interdisciplinary Studies     Open Access   (Followers: 4)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 2)
Cuadernos de Economía     Open Access   (Followers: 2)
Cuadernos de Economia - Latin American Journal of Economics     Open Access   (Followers: 2)
Cuadernos de Estudios Empresariales     Open Access   (Followers: 2)
Current Opinion in Creativity, Innovation and Entrepreneurship     Open Access   (Followers: 9)
De Economist     Hybrid Journal   (Followers: 12)
Decision Analysis     Full-text available via subscription   (Followers: 10)
Decision Sciences     Hybrid Journal   (Followers: 17)
Decision Support Systems     Hybrid Journal   (Followers: 16)
Defence and Peace Economics     Hybrid Journal   (Followers: 17)
der markt     Hybrid Journal   (Followers: 1)
Desenvolvimento em Questão     Open Access  

        1 2 3 4 5 6 | Last

Journal Cover Business : Theory and Practice / Verslas : Teorija ir Praktika
  [SJR: 0.218]   [H-I: 11]   [1 followers]  Follow
    
  This is an Open Access Journal Open Access journal
   ISSN (Print) 1648-0627 - ISSN (Online) 1822-4202
   Published by Vilnius Gediminas Technical University Homepage  [6 journals]
  • Activity-based costing of canned and processed foods businesses in
           Thailand: effects on organizational development, business competitiveness
           and corporate success

    • Abstract: Business: Theory and Practice 18: 215-225
      DOI : 10.3846/btp.2017.023
      Authors : Phaprukbaramee Ussahawanitchakit : This study aims at investigating the relationships among activity-based costing, organizational development, business competitiveness, and corporate success of canned and processed foods businesses in Thailand. In this study, 142 canned and processed foods businesses in Thailand are the samples of the study. Structural equation model (SEM) was employed to test the research relationships. The research results indicate that activity-based costing positively leads to organizational development and business competitiveness. Also, organizational development positively relates to business competitiveness and corporate success while business competitiveness positively affects corporate success. In summary, activity-based costing plays a significant role in determining, driving and explaining firm outcomes. Accordingly, firms need to pay attention to the development and utilization of activity-based costing through the provision of competencies, capabilities, resources, and assets to its implementation. To verify the current study, future research may need to search for activity-based costing’s dimensions and components, collect data from different populations and countries and apply regression analysis, partial least squared and path analysis to prove the relationships. HTML XML PDF
      PubDate: Thu, 12 Oct 2017 10:16:22 +030
       
  • Human capital factors and remuneration: analysis of relations, modelling
           of influence

    • Abstract: Business: Theory and Practice 18: 208-214
      DOI : 10.3846/btp.2017.022
      Authors : Yuriy Bilan, Halyna Mishchuk, Tetiana Dzhyhar : This paper argues that basing on existing theoretical studies of human capital factors fuzzy logic method shall be applied in in identifying their impact upon the interest on human capital use (wages). The suggested approach allows determining the factors impossible to describe through quantitative indicators, i.e. gender, education level, experience. Unlike traditional approaches, such as ranked assessments or investment cost indicators in the formation of certain human capital components, the use of the proposed methodology for analysing the link between human capital factors and remuneration allows applying real characteristics of the human capital of employees. Appropriate assessment can be the basis of modelling and correction of relations in determining wages and suitable decision-making regarding the development and changes in the structure of the human capital of the company. HTML XML PDF
      PubDate: Wed, 4 Oct 2017 9:08:39 +0300
       
  • Management practices of small-firm networks and the performance of member
           firms

    • Abstract: Business: Theory and Practice 18(1): 197-207
      DOI : 10.3846/btp.2017.021
      Authors : Douglas Wegner, Felipe de Mattos Zarpelon, Jorge Renato Verschoore, Alsones Balestrin : Even considering a small-firm network as a new organizational form, few studies analyze how network management practices may influence the performance of member firms. To help overcome this gap, we conducted a survey with 242 firms associated with 49 small-firm networks in Brazil. The results show that collective planning, evaluation, communication, innovation, services offered by the network, leadership, and also the entrepreneurs’ orientation to business development have a positive influence on firms’ performance. The study contributes to the organizational literature and practice as it identifies a set of management practices that influence the performance of firms in small-firm networks. HTML XML PDF
      PubDate: Tue, 29 Aug 2017 14:05:09 +030
       
  • Factor analysis evaluation of Schein’s career orientations inventory
           in Colombia

    • Abstract: Business: Theory and Practice 18(1): 186-196
      DOI : 10.3846/btp.2017.020
      Authors : Julián David Cortés Sánchez, Merlin Patricia Grueso Hinestroza : The Career Orientation Inventory model proposed by Edgar Schein is one of the most discussed methods for identifying individuals’ career orientations. However, there are several gaps related to its implementation for developing countries using factor analysis and digital open access data. We conducted exploratory and confirmatory factor analysis for a sample of 116 employees of a contact center in Colombia to test whether there were significant differences among career anchors (CAs) and gender, educational attainment, or age. The results show: a different number of factors from those proposed by Schein; variances in security/stability and managerial competence CAs concerning gender and educational attainment; and lifestyle is not the dominating CA in women. HTML XML PDF
      PubDate: Mon, 28 Aug 2017 13:35:44 +030
       
  • An examination of trust as a strategical factor of success in logistical
           firms

    • Abstract: Business: Theory and Practice 18(1): 171-177
      DOI : 10.3846/btp.2017.018
      Authors : Judit Oláh, György Karmazin, Mária Farkasné Fekete, József Popp : The aim of this research is to examine the effect of the role and level of in-sector trust (involving clients, subcontractors, and other logistics providers) and trust within firms in creating competitiveness in logistics service providers. The data were collected from 51 logistics service providers in Hungary. During our research we established that trust related to staff is decisive in the direction of the firm’s profitability, and the trust communicated by the top manager (trust in partners) is essential in ensuring smooth operations and long term, stable flexible cooperation. The results of this paper effectively support logistics service providers in finding economic success factors, thanks to which they can completely satisfy the expectations of customers in the supply chain. HTML XML PDF
      PubDate: Fri, 25 Aug 2017 12:40:33 +030
       
  • Underpricing and number of risk factors of initial public offerings in
           Indonesia

    • Abstract: Business: Theory and Practice 18(1): 178-185
      DOI : 10.3846/btp.2017.019
      Authors : Tatang Ary Gumanti, Ayu Retsi Lestari, Siti Sofia Abdul Manan : This study examines the effect of number of risk factors, use of proceeds for investment, size of issue and the level of ownership retained on initial returns of firm making Initial Public Offerings (IPOs) in Indonesian capital market. A sample of 290 Indonesia IPOs that went public between 1989 and 2005 were examined. The number of risk factors is found to be positively related to the level of average positive initial returns (underpricing). The level of ownership retention has negative but insignificant relationship with the level of underpricing. Firms that use the proceeds from the offering for investment or expansion purposes are less underpriced than their counterparts that use the funds for operating purposes. Size of issue is negatively associated with the level of underpricing. HTML XML PDF
      PubDate: Fri, 25 Aug 2017 9:16:48 +0300
       
  • Determinants of commercial banks profitability through analysis of
           financial performance indicators: evidence from Kosovo

    • Abstract: Business: Theory and Practice 18(1): 160-170
      DOI : 10.3846/btp.2017.017
      Authors : Artor Nuhiu, Arbër Hoti, Mejdi Bektashi : The purpose of this study is to elaborate whether the determinants of commercial banks’ profitability affect the financial performance of commercial banks in Kosovo. Performance evaluation of commercial banks in Kosovo is done through measurement of financial performance indicators such as Return on Average Equity (ROAE), Return on Average Assets (ROAA) and Net Interest Margin (NIM). The study identifies the main factors that affect the profitability of commercial banks through analysis of financial time series and panel data of the banking sector in Kosovo. The study presents three models of financial performance analysis which highlight the influencing factors. The models are based on regression analysis, and the obtained results emphasize the relationship between the determinant factors of commercial banks profitability expressed through analysis of financial performance indicators. The study concludes that commercial banks profitability in Kosovo is driven mainly by internal determinant factors such as capital adequacy, asset quality and management efficiency, while macroeconomic factors have insignificant impact on financial performance of commercial banks. HTML XML PDF
      PubDate: Tue, 8 Aug 2017 16:48:55 +0300
       
  • The effects of corporate social responsibility on manufacturing industry
           performance: the mediating role of social collaboration and green
           innovation

    • Abstract: Business: Theory and Practice 18(1): 152-159
      DOI : 10.3846/btp.2017.016
      Authors : Rini Handayani, Sugeng Wahyudi, Suharnomo Suharnomo : Manufacturing industry contributes to environmental pollution and social cost. Hence, corporate social responsibility (CSR) functions as a way to reduce the effects of corporate activities, to increase long-term performance and stakeholder trust. To increase its effectiveness, this study analyses the mediating role of green-oriented innovation and community participation in implementing the CSR. The study uses simple random sampling to collect 173 respondents from large scale manufacturing firms in Central Java, Indonesia. By using structural equation modeling, the findings showed the significant influence of CSR to the firm performance. The originality of this study concerns the need to involve social and environmental dimensions in applying the ethical program of CSR. HTML XML PDF
      PubDate: Tue, 8 Aug 2017 16:48:55 +0300
       
  • Impact of work engagement on turnover intention: moderation by
           psychological capital in India

    • Abstract: Business: Theory and Practice 18(1): 136-143
      DOI : 10.3846/btp.2017.014
      Authors : Manish Gupta, Musarrat Shaheen : With increased number of employment opportunities in India, employers are increasingly finding it difficult to control employee turnover. Nonetheless, positive psychologists argue that one of the ways to face this challenge is by understanding the positive factors such as, work engagement and personal resources that negatively affect employees’ turnover intention. Therefore, the objective of this study is to examine the moderating role of psychological capital in the work engagement – employee turnover intention relationship. Hierarchical regression was used to analyze a sample of 228 employees working in diverse industries. The findings indicate that psychological capital moderates the relationship between work engagement and intention to turnover. The findings augment the theory of self and role by identifying moderating role of personal resources in strengthening the negative relationship between work engagement and turnover intention. Managers may take steps to enhance the employee-co-worker and employee-supervisor relationship either by promoting team related activities or by enabling their employees to work independently. Also, in order to save the cost of hiring a new candidate and losing an experienced employee, managers may create mechanisms for measuring work engagement of at least their key employees or a regular basis. This paper fulfils an identified need to study how psychological capital plays a key role in affecting the work engagement–employee turnover intention relationship in Indian context. HTML XML PDF
      PubDate: Tue, 8 Aug 2017 16:48:55 +0300
       
  • Audit committee independence and a contracting perspective on goodwill
           impairment: Singaporean evidence

    • Abstract: Business: Theory and Practice 18(1): 128-135
      DOI : 10.3846/btp.2017.013
      Authors : Jamaliah Abdul Majid : This study examines factors influencing and constraining the decision to recognize zero goodwill impairment in a sample of 52 Singaporean listed firms from 2010–2012. Using binary logistic regressions, the results reveal that firms that are approaching violation of their debt covenants have a higher likelihood of exercising the recognition choice, while a higher proportion of audit committee independence constrains this choice. The policy implication of this study is that to improve the quality of the financial statements, the relevant authorities need to monitor firms’ reporting incentives closely. This study contributes to the literature on IFRS by providing evidence that supports the applicability of the debt hypothesis in explaining the decision of Singaporean listed firms to recognize zero goodwill impairment. HTML XML PDF
      PubDate: Tue, 8 Aug 2017 16:48:55 +0300
       
  • The evaluation of the II pillar pension’s funds: an integrated approach
           using multi-criteria decision methods

    • Abstract: Business: Theory and Practice 18(1): 109-127
      DOI : 10.3846/btp.2017.012
      Authors : Lina Novickytė, Viktorija Rabikauskaitė : Lithuania has had a significant reform path in the last twenty-five years like other communist bloc countries during the intense changes in the world. Changes and transformations took place in various areas including social security system. Since 2004 have been significant developments legalizing the three-pillar old age pension system supported by the World Bank. Currently, the pension funds operating more than ten years and their assessment still have not stopped being the centre of numerous discussions. There are ongoing discussions about the fund performances’ benefit, efficiency and its evaluation. Therefore, this paper investigates the funds’ valuation problem by testing II pillar pension’s funds in Lithuania. We use the multi-criteria methods with two scenarios: first we estimate II pillar pension’s funds by applying a return (as well as the added value) and the risk indicators; second we include only the most popular derivative indicators: Sharpe, Treynor and Jensen’s alpha ratios. Our results indicate that based on the second scenario methodology is more precise evaluated II pillar pensions funds’ performance, but funds evaluation model based on multi-criteria assessment is more appropriate for larger funds groups. However, in order to assess the performance of the funds and compare them with each other it is important not only use the mathematical methods but also to maintain a holistic approach which allows to integrate micro and macro environmental factors into the funds’ assessment. HTML XML PDF
      PubDate: Tue, 8 Aug 2017 16:48:55 +0300
       
  • An empirical investigation on e-retailer agility, customer satisfaction,
           commitment and loyalty

    • Abstract: Business: Theory and Practice 18(1): 97-108
      DOI : 10.3846/btp.2017.011
      Authors : Souvik Roy, Amar Raju, Santanu Mandal : Internet has changed the way retailers do their business. They have gone electronic and are now termed as e-retailers. These e retailers face huge competition in securing their loyal customer base. In our study, we suggest that if e-retailers provide good information and system quality to their consumers and in turn show agility to resolve their issues, e-retailers may develop loyal customers. In our study, we propose a model to provide understanding of this process by studying the antecedents and consequences of e-retailers’ agility. Partial least squares were used for testing the proposed relationships. The empirical findings based on 222 completed responses suggest that information quality and system quality of e-retailer website can be a factor in consumers perceiving e-retailers to be agile. Also, this results in customer loyalty. HTML XML PDF
      PubDate: Tue, 8 Aug 2017 16:47:43 +0300
       
  • Mindset of employees working in a matrix organizational structure

    • Abstract: Business: Theory and Practice 18(1): 144-151
      DOI : 10.3846/btp.2017.015
      Authors : Eglė Lukinaitė, Jolanta Sondaitė : Organizations wishing to be successful and control their complexity will probably have to develop matrix mindset. The main goal of this research is to reveal the mindset of employees working in a matrix organizational structure. The data were collected through focus groups. A thematic analysis was employed to achieve the goal. The results revealed that employees working in a matrix organizational structure perceive their influence through cooperation, discussion and personal efficiency. Employees not working in a matrix organizational structure emphasize the manager’s influence and formal power instead of their own personal power. HTML XML PDF
      PubDate: Tue, 8 Aug 2017 12:09:23 +0300
       
  • The business impact analysis of the Minimum Wage valorisation

    • Abstract: Business: Theory and Practice 18(1): 88-95
      DOI : 10.3846/btp.2017.010
      Authors : Martin Pernica : The paper presents the results of research conducted in companies based in the South Moravian Region with the aim to gain information concerning the influence of minimum wage on employment and competitiveness of business. To complete this paper there have been used methods of analysis, comparison, induction and deduction, percentage of positive and negative answers and Pearson’s chi-squared test. The research revealed that majority of companies would embrace minimum wage derived from average wage and yearly minimum wage inflation adjustment. Although, approximately one half of the respondents believe that the minimum wage makes it harder to employ low-skilled workers. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • E-services in business models of enterprises in the logistics sector

    • Abstract: Business: Theory and Practice 18(1): 79-87
      DOI : 10.3846/btp.2017.009
      Authors : Katarzyna Dębkowska : Most of the available papers on the logistics sector identify the type of the business model with the type of logistics service providers, distinguishing between three to five business models. These models most often focus, almost exclusively on the complexity of the logistical services and their scope. The more complex a logistic service is, the more benefits it brings to the company. This is a result of the increase in added value and key competences, and a decrease in the intensity of resources usage. Expanding logistics services to include e-services significantly improves the position of a company in the so-called pyramid of logistics services. The purpose of this article is to identify the use of e-services among the enterprises of the logistics sector and to examine the impact of the use of e-services on the quality of the business model. The realization of the objective was possible thanks to a study carried out among the logistics sector companies that participated in the twentieth edition of the Polish ranking of enterprises in the logistics sector. The analysis of the data from the concluded study was conducted with the use of the methods of multivariate statistical analysis: cluster analysis and correspondence analysis. The carried out study of selected companies of the logistics sector leads to the conclusion that the use of e-services in their offer has a positive effect on the quality of the business model. Offering e-services adds value for the customer, as well as the value for the company, as evidenced by the improved financial condition of enterprises that use e-logistics. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • Nonfinancial performance evaluation as significant area of strategic
           business management

    • Abstract: Business: Theory and Practice 18(1): 71-78
      DOI : 10.3846/btp.2017.008
      Authors : Jana Hornungová : The main aim of this paper is to provide the answer to the questions: Which areas of the company play an important role in the evaluation of the performance' Which areas are considered to be important' Due to the fact that the business environment is constantly changing, changes also occur in the trends relating to performance. Traditional financial performance measures have been highly criticized and the need identified to integrate non-financial perspectives, such as the level of innovation, degree of motivation, intellectual capital, and other criteria. Intellectual capital is often a crucial factor in the creation of value in a company. Based on the research, employees and customers are one of the most important areas in the companies from the selected area. At the same time, dependence among these company’s areas and company’s profit has been identified. Furthermore, it has been found whether the introduction of social responsibility into business strategy affects responsible behaviour just in the working environment (as this is geared specifically to employment area). Thus, as regards business strategy and support to work environment, in this case no relationship has been indicated, therefore it is not possible to say that if companies apply social responsibility strategy, they support mainly the working environment. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • Predictability and predictors of volatility smirk: a study on index
           options

    • Abstract: Business: Theory and Practice 18(1): 64-70
      DOI : 10.3846/btp.2017.007
      Authors : Rajesh Pathak, Amarnath Mitra : The purpose of this study is to examine the presence of volatility smirk anomaly in index options and its predictability for future returns. The study tests the temporal properties of volatility smirk and further explores the factors determining the anomaly. The daily volatility smirk is computedfor the period 2004–2014 and the first lag of smirk is used in generalized least square (GLS) estimation framework, with set of control variables in two different specifications, to test the predictability as well as the determinants of volatility smirk. The study reports significant presence of volatility smirk in index options with an auto–regressive structure. Smirk predicts marginal returns and the predictability is robust to the control of major risk factors. It is also found that open interest of calls and puts, along with market risk premium and momentum premium, act as significant predictor of volatility smirk. The results are helpful in enhancing returns on investment in Index based funds and designing options strategies from the perspective of volatility risk. The study is first of its kind in the Indian market examining the reasons and consequences of existence of volatility smirk in index options. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • Organisational innovations in health resort-based tourism

    • Abstract: Business: Theory and Practice 18(1): 54-63
      DOI : 10.3846/btp.2017.006
      Authors : Elżbieta Szymańska, Ewa Dziedzic, Andrzej Rutkowski : The main goal of the paper is to enhance knowledge in the scope of fundamental research, in the fields of economics and management sciences, by creating the theoretical model of organisational innovation process at the health resort-based tourism. In addition to the theoretical model the authors present examples of the most important organizational innovations used in the surveyed objects. The authors used the mapping method, the Delphi method and the standardised interview method. The direct result of the research involves the model of the health resort-based tourism organisational innovativeness. The project, as it has already been written above, has the innovative nature. So far organizational innovations taking place in the health resort-based tourism were not described and no model of the innovativeness process. The expected results will have an effect on the development of economic sciences, especially management sciences. The results will also contribute to social development through the possibility of using the research results by practicians – organizers of health resort-based tourism. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • Workplace spirituality in indian organisations: construction of reliable
           and valid measurement scale

    • Abstract: Business: Theory and Practice 18(1): 43-53
      DOI : 10.3846/btp.2017.005
      Authors : Rabindra Kumar Pradhan, Lalatendu Kesari Jena, Cesar Merino Soto : The purpose of the paper was to develop and validate a comprehensive tool for measuring workplace spirituality. On the basis of literature, feedback from academic and industry professionals, a heuristic framework along with a scale on workplace spirituality was proposed and a questionnaire was developed. The instrument obtained empirical views from experts on its dimensions and statements. Content validity ratio (CVR) of the instrument was carried out and the retained items were taken for field survey. Three hundred and sixty one executive respondents employed in manufacturing and service organisations in Indian subcontinent responded to the 44 items scale assessing different facets of spirituality at workplace. This helped to validate the factors of workplace spirituality and optimize the contents of the proposed instrument with the help of structural equation modelling. Exploratory factor analysis revealed four distinct factors that constitute the new instrument of workplace spirituality: spiritual orientation, compassion, meaningful work, and alignment of values. Reliability analysis reported high level of internal consistency of the total scale (α = .78) and the five subscales (α’s ranging from .75 to .87). Finally, 30 items were retained with four important factors of Workplace Spirituality Scale. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • Efficient involvement of human resources in innovations through effective
           communication

    • Abstract: Business: Theory and Practice 18(1): 33-42
      DOI : 10.3846/btp.2017.004
      Authors : Katarína Stachova, Zdenko Stacho, Vlastimil Vicen : Systematic creation and use of human potential enables building and development of strengths of organisations. If organisations can fully use the potential of their employees it will affect their ability to succeed in competitive environment. Our paper focuses on open and broad communication, as it has a significant impact on both formal and informal labour relations, which, along with information share and knowledge continuity, essentially affect team creation. The questionnaire survey focused on finding out whether and to what extent organisations operating in Slovakia focus on communication. The paper also provides a simple method of evaluating the level of communication and engagement of employees in problem solving in companies. This method is a simple instrument enabling the conduction of analysis in a short time interval, while analysing employees are able to identify a current level of their company on the grounds of results, as well as they are able to identify bottlenecks preventing them in innovation potential increase. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • On the examination of out-of-pocket health expenditures in India,
           Pakistan, Sri Lanka, Maldives, Bhutan, Bangladesh and Nepal

    • Abstract: Business: Theory and Practice 18(1): 25-32
      DOI : 10.3846/btp.2017.003
      Authors : Imlak Shaikh, Shabda Singh : The aim of this study is to analyze the healthcare expenditures in seven South Asian countries namely, India, Pakistan, Sri Lanka, Maldives, Bhutan, Bangladesh and Nepal. The longitudinal data has been taken for 19 years from 1995 to 2013. We specifically examine the out-of-pocket healthcare expenditure in these countries. The per-capita health expenditure differences have been compared. We also develop panel data pooled OLS model for out-of-pocket expenditure with the factors affecting it, i.e. per capita health expenditure, household final consumption expenditure and public health expenditure. The work is in line with the earlier studies of determinants of out-of-pocket health expenditures. The results suggest that Maldives has the highest per capita health expenditure while out-of-pocket health expenditure as a percentage of total expenditure on health is highest for the India. The fixed and random effect is evidenced on health expenses across the years and cross section based on various determinants. The novel aspect of the work is that, this is an attempt to explain healthcare financing in the developing economies. The key determinant of out-of-pocket expenditure is the final household expenditures as the percentage of gross domestic product. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • Sovereign debt and corporate capital structure: The evidence from selected
           European countries during the Gglobal Financial and Economic Crisis

    • Abstract: Business: Theory and Practice 18(1): 14-24
      DOI : 10.3846/btp.2017.002
      Authors : Natalia Mokhova, Marek Zinecker : The recent Global financial crisis and the following European debt crisis show the significance of country financial stability and its impact on the private sector. Moreover, the sovereign debt as an essential element of government macroeconomic policy influences the financial performances of the companies and their future development and growth. The capital structure and financing decisions represent one of the most significant parts of company’s financial policy and its key to financial strength. There are a lot of external factors influencing the capital structure; however, due to the European debt crisis the aim of this study is to indicate the influence of sovereign debt on capital structure of the private held companies in different European countries. This study examines the evidence from European developed countries and emerging markets for the period 2005–2012, in order to compare the level of its impact on the capital structure according to the countries’ specifics. We find that after Global Financial Crisis the sovereign debt has tendency to increase in all investigated countries. Greece and Italy have the highest level of debt and it exceeds their Gross Domestic Product (GDP). In addition to that, the Czech Republic has the lowest level of sovereign debt to GDP, but at the same time the corporate capital structure exceeds 100%. The sovereign debt levels are strongly and statistically significantly correlated with each other, however, Hungarian debt has weaker relation with other countries. The findings also show the integration and interdependence of European countries. Moreover, Hungarian, Czech and German private sectors are the most depended on the level of sovereign debt. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
  • An empirical analysis оn logistics performance and the global
           competitiveness

    • Abstract: Business: Theory and Practice 18(1): 1-13
      DOI : 10.3846/btp.2017.001
      Authors : Turkay Yildiz : Logistics has been identified as an area to build cost and service advantages. Therefore, companies are more focused on customer needs and trying to find ways to reduce costs, improve quality and meet the growing expectations of their clients. Indeed, the global competition has led managers to begin to address the issue of providing more efficient logistics services. In this regard, this paper presents an empirical study on logistics performance and global competitiveness. This paper also identifies the associations between logistics performances and global competitiveness. The results indicate that some variables in global competitiveness scores contribute much higher to the logistics performances than the other variables through analysis. The variables that contribute much higher than the other variables to the logistics performances are shown. HTML XML PDF
      PubDate: Wed, 3 May 2017 12:08:38 +0300
       
 
 
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