corruption defined as abuse of power by governmental officials for personal goals.in recent years, many articles about determinants of corruption have been written that introduced so many variables as determinants of corruption. these factors can be divided into two categories: economic and non-economic factors.in these article we examine the effect of economic activities combination on corrupt...

the aim of this research is to study the relationship between organizational culture and the new measure to evaluate the organization' performance. powerful organizational culture has significantly related with organizational’ performance and it is going to be expected to create value in the organization. but, when the cultural values support organizational adaptation to environmental, the...

This paper examines introducing Economic Value Added as a performance measure for small manufacturing companies. Advantages and disadvantages of using Economic Value Added as a primary measure of performance as compared to sales, revenues, earnings, operating profit, profit after tax, and profit margin are investigated. The Economic Value Added calculation using data from a small company’s inco...

nowadays, in the competitive world of economy, the most considerable issues for managers and shareholders are: 1- managers are after productivity growth with optimum use of financial sources and 2- investors require long-term return from their investment. this standpoint and motivation to increase productivity for managers is the direct consequence of the advent of a new generation of investors...

Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-AddedTax (VAT) makes people take a...

This paper focuses on determining the differences between economic value added (EVA), net operating profit after tax (NOPAT), earnings before interest and taxes (EBITDA), income or loss for non-financial business entities in Republic of Croatia period 2002–2021. The main objective this is to determine whether activities create added, rank them according selected indicators based EVA. Research r...