Search results

1 – 10 of 87
Content available
Article
Publication date: 1 February 2003

Paul Gordon Dickinson

Abstract

Details

European Business Review, vol. 15 no. 1
Type: Research Article
ISSN: 0955-534X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 April 2000

Paul Gordon Dickinson

Examines the role and effect of the small scale private sector on Eastern Europe’s economic development, i.e. small private companies, partnerships and entrepreneurs…

Abstract

Examines the role and effect of the small scale private sector on Eastern Europe’s economic development, i.e. small private companies, partnerships and entrepreneurs, indicating why it is important in the reform programmes. Discusses the need for an entrenchment of the small scale private sector’s contribution to economic development, through adequate legislation and the right regulatory framework including a competition policy, and a commercial code for business formation and insolvency. Focuses mainly on Poland, and takes into account the author’s own views, observations, discussions and interviews whilst working in Poznan from 1996 to 1997. In particular, finds evidence of an abundance of innate entrepreneurial skills in Poland including the propensity for risk taking, and the presence of one of the best laid regulated economic climates of the transforming economies, although there is still a need for government to encourage small business into manufacturing.

Details

European Business Review, vol. 12 no. 2
Type: Research Article
ISSN: 0955-534X

Keywords

To view the access options for this content please click here
Article
Publication date: 3 July 2013

Paul Gordon Dickinson

This article aims to examine academic literature and the taxation regulatory environment in Estonia in relation to small and medium enterprises (SMEs). The objective of…

Abstract

Purpose

This article aims to examine academic literature and the taxation regulatory environment in Estonia in relation to small and medium enterprises (SMEs). The objective of the paper is to identify key areas of the taxation regulatory environment which affects SMEs and assess and link important academic literature in relation to those areas with the empirical research. In effect to explore that business reality including Estonia's Soviet historical background and compliance with her EU membership taxation obligations.

Design/methodology/approach

This exploratory paper makes use of World Bank Surveys and primary tax law sources, together with qualitative empirical research from an SME manager and a taxation law firm, both from within the country assessed.

Findings

It confirms the correlation between economic growth and taxation and identifies the “key” aspects of the taxation regulatory environment for an SME through academic literature reviewed which is linked with the empirical research. This qualitative research provides in‐depth information and fills gaps from previous quantitative research. It emphasises a very positive progression including significant electronic development and compliance with EU directives and regulations has been made by Estonia encouraging SME activity.

Practical implications

This research demonstrates the business reality of the Estonian taxation regulatory environment. Unofficial costs, a legacy from the Soviet period, are virtually non‐existent within the Estonian taxation system. Gaps within World Bank Surveys are filled by the interviews, which give a grass‐roots perspective on taxation regulation affecting an SME.

Originality/value

The research highlights the importance of the taxation regulatory environment and the reality of the regulation and compliance work for SMEs within a relatively new EU member state. Estonia is an important country within Europe's “Northern Dimension” and a former member of the Soviet Union. Consequently, any assessment of its taxation environment can be used as a guideline/model for others from similar backgrounds with similar aspirations.

Details

International Journal of Law and Management, vol. 55 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 January 2014

Paul Gordon Dickinson

The aim of the paper is to identify key areas of criminality that affects SMEs and assess and link academic literature on criminality in relation to those areas with the…

Abstract

Purpose

The aim of the paper is to identify key areas of criminality that affects SMEs and assess and link academic literature on criminality in relation to those areas with the empirical research. In effect to explore the business reality of the criminality environment and its significant aspects that have an impact on SME organisations and their managers and assist their decision making. Additionally, to consider the impact of Estonia's Soviet historical background and her EU membership criminal law obligations within such an evaluation.

Design/methodology/approach

This exploratory paper makes use of World, European and domestic surveys and primary criminal and business law sources as well as interviews from a business within the country assessed and a former Estonian police inspector. Together this gives an academic and grass-roots perspective for an assessment of the criminality reality for SMEs.

Findings

The investigation reaffirms the importance of SMEs within former economies from a Soviet background such as Estonia. It also emphasises the correlation between economic growth, business regulation and criminality and identifies the significance and “key” aspects of criminality for an SME. Furthermore, that Estonia's criminal law that affects SMEs is generally as it is written and that Estonia has a positive compliance with EU directives and regulations. It emphasises that overall a very positive progression has been made by Estonia within its criminal law environment which is considered stable and encouraging for SME activity. The recording of crime is relatively low by EU standards and has an effect, albeit small, on the reality for SMEs.

Practical implications

This research demonstrates the reality of the extent of criminality in Estonia and its positive progression in dealing with it. Corruption, a legacy from the Soviet period, is relatively small within the Estonian system as well as protection costs for an SME. There is, however, an acceptance of the existence of organized crime in Estonia although it is an under researched area. Some of the gaps within the World, European and domestic surveys are filled by the interviews although further evaluation is needed from other academics.

Originality/value

The research highlights the importance of the criminal law environment for SMEs within a relatively new EU member state. It provides an original grass-roots perspective on top of an academic assessment providing fuller information on the reality for SME activity. This is helpful for SME's operating or thinking of doing business in Estonia as well as providing indicators for countries from similar Soviet backgrounds as to their criminality reality.

Details

Journal of Financial Crime, vol. 21 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

To view the access options for this content please click here
Article
Publication date: 30 March 2010

Paul Gordon Dickinson

This paper seeks to examine academic literature and business regulation for land acquisition in Estonia in relation to small and medium enterprises (SMEs). The objective…

Abstract

Purpose

This paper seeks to examine academic literature and business regulation for land acquisition in Estonia in relation to small and medium enterprises (SMEs). The objective of the paper is to give information beneficial for the enhancement of the business environment, for SMEs. Furthermore, to assist foreign SMEs decision making related to land acquisition within Estonia, an important country within the “Northern Dimension” of the expanded European Union (EU).

Design/methodology/approach

This exploratory paper makes use of World Bank Surveys, primary business law sources together with an interview from a business within the country assessed giving a grass‐roots perspective.

Findings

The investigation reaffirms the importance of SMEs within former economies from a Soviet background such as Estonia. It also emphasises the correlation between economic growth, land acquisition and business law and identifies the significance and “key” aspects of land acquisition for an SME. Furthermore, it assesses Estonia's exemption from the movement of free capital within the EU affecting land acquisition by a foreign SME. It shows it is slightly more difficult for an SME from another EU Member State to acquire land (including a size restriction on agricultural land). Additionally, the notarisation process could be reformed in Estonia which would quicken and cheapen the procedure for land acquisition by SMEs. It emphasises that overall a very positive progression has been made by Estonia within its business law environment conducive to land acquisition by SMEs.

Practical implications

This research demonstrates the reality of Estonian land acquisition regulation and its positive progression. It shows that for an entity from another EU state (other than Estonia) it is restricted from acquiring certain types of land. Additionally, unofficial costs, a legacy from the Soviet period are almost non‐existent within the Estonian land registration system. Some of the gaps within the World Bank Surveys are filled by the interview, although further evaluation is needed from other academics.

Originality/value

The research highlights the importance of land acquisition for SMEs, a new EU Member State's exemption from the free movement of capital and the reality of land acquisition regulation for an SME in Estonia.

Details

Journal of International Trade Law and Policy, vol. 9 no. 1
Type: Research Article
ISSN: 1477-0024

Keywords

To view the access options for this content please click here
Article
Publication date: 16 May 2008

Paul Gordon Dickinson

The purpose of this paper is to examine academic literature and business regulation for company formation in Estonia in relation to small to medium‐sized enterprises…

Abstract

Purpose

The purpose of this paper is to examine academic literature and business regulation for company formation in Estonia in relation to small to medium‐sized enterprises (SMEs). It is an example of a country which is a new member of the expanded European Union (EU) and its regulation.

Design/methodology/approach

This exploratory paper makes use of World Bank Surveys, primary business law sources together with an interview from a business within the country assessed giving a grass‐roots perspective.

Findings

The investigation reaffirms the importance of SMEs within transitional economies from a Soviet background such as Estonia because of the Socialist black hole. It also emphasizes the correlation between SME development and business law and the significance and key aspects of company formation for an SME. Furthermore, transition economies like Estonia have complied with EU directives for company formation and advanced within the regulation process quickly. However, it is still more difficult for a person or entity from another EU Member State to form a company in Estonia.

Practical implications

This research demonstrates that compliance on EU regulation for company formation by a new EU member has been provided for within the regulation of the wording. It also indicates that for an entity from another EU state (other than Estonia) it is slightly more difficult to form a company. Unofficial costs, a legacy from the Soviet period are almost non‐existent within the Estonian company registration system. Some of the gaps within the World Bank Surveys are filled by the interview, although further evaluation is needed from other academics.

Originality/value

The research highlights the importance of company formation for SMEs, the compliance of a new EU Member State with EU directives, and the reality of company formation regulation for an SME in Estonia.

Details

International Journal of Law and Management, vol. 50 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

Content available
Article
Publication date: 3 July 2013

Chris Gale

Abstract

Details

International Journal of Law and Management, vol. 55 no. 4
Type: Research Article
ISSN: 1754-243X

To view the access options for this content please click here
Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

To view the access options for this content please click here
Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This…

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

To view the access options for this content please click here
Article
Publication date: 1 June 1998

Todd Jackson and Doris M. Cook

Problems in accounting for the translation of foreign currencies are as old as money itself, as far back as the ancient Greeks. In the USA these problems have been of…

Abstract

Problems in accounting for the translation of foreign currencies are as old as money itself, as far back as the ancient Greeks. In the USA these problems have been of primary concern in the twentieth century. Interest in accounting for foreign currency translation seems to have varied directly with the instability of exchange. Of particular note is the interest created by the unsettling economic effects of the First World War, Second World War and the Vietnam War. The standard setting bodies of the accounting profession, including the Committee on Accounting Procedures of the 1930s, the Accounting Principles Board which followed, and particularly the current Financial Accounting Standards Board, have devoted significant efforts to the development of accounting principles in this area, culminating in the present FASB Statement No. 52.

Details

Journal of Management History, vol. 4 no. 2
Type: Research Article
ISSN: 1355-252X

Keywords

1 – 10 of 87