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  • 1
    facet.materialart.
    Unknown
    Bucharest: The Bucharest University of Economic Studies
    Publication Date: 2018-05-22
    Description: This article explores the curent situation of creative industries in Romania, a field still insufficiently investigated where entrepreneurship is increasingly present. In this sense, it addresses addresses two research objectives. Taking as reference the relevant academic literature, and based on the analysis of an original data-set regarding the composition and structure of creative industries in Bucharest, the article propose a conceptual framework addapted to the context of Romania for the study of the structural mechanisms that ties the economic model and the development of those economic activities labeled as creative. Our findings suggest that the development tendencies of variou creative specialisations have a massive growth potential in the future, impacting deeply the Romanian business environment and entrepreneurial perspectives. The paper furthers the understanding of the role and characteristics of creative activities in the economy and creates the premises for comparative research projects in the future.
    Keywords: M21 ; O10 ; O30 ; O35 ; ddc:330 ; creative industries ; entrepreneurship
    Language: English
    Type: doc-type:article
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  • 2
    facet.materialart.
    Unknown
    Munich: Center for Economic Studies and Ifo Institute (CESifo)
    Publication Date: 2019-01-22
    Description: This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and Romania, and assessed tax compliance as reported income as a percentage of total earned income in the experiment. We uncover that women declare a significantly higher percentage of their income than men in all five countries. While some scholars have argued that differences in honesty between men and women is actually being mediated by the fact that women are more prosocial than men, we find that women are not more prosocial than men in all countries. Furthermore, though overall women tend to be more prosocial on average than men, SVO has no mediation effect between gender and tax compliance. We conclude then that although differences in prosociality between men and women seem to be context dependent, differences in tax compliance are indeed much more consistent.
    Keywords: A10 ; C90 ; C92 ; D64 ; H26 ; H30 ; H41 ; ddc:330 ; behavioral economics ; tax compliance ; gender
    Language: English
    Type: doc-type:workingPaper
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