Improvement of tax system is the main condition of normal functioning and economic development of state. Tax system and, correspondingly tax policy is very important problem for a state of developed, developing or transition economy. In spite of level of development there are no countries without debates regarding tax system, its mechanism and management, tax policy and rates. This article covers just these matters, namely what tax burden should determine tax policy, what tax rates should determine certain tax in condition of such taxation. We present and analyze here statistic, pessimistic and optimistic concepts, as well as those of Laffer-Keynes and Abuselidze and their effects on business activity and output. The results of such effect clearly prove optimality of tax system, its mechanism and management, tax policy and rates. Key Words: Finance, State Budget, Tax Policy, Tax Burden, Optimal Taxation, Production Capacity.

In 1990s, Northern European countries made reform on unemployment insurance system. They declined the unemployment insurance treatment, released more strict rules for obtaining treatment, and intensified the supporting force on active labor market policy. Under the effect of all these reform measures, the unemployment rate in Northern countries was decreased to different extent after the mid 1990s and kept at low level after 2000. The paper analyzes the influence degree of social security system reform on employment in five Northern European countries by applying the measurement model. At the end, it comes up with the conclusion that social security expenditure level forms negative correlation relation with employment rate. Unemployment insurance system reform decreases the social security expenditure level, and enhances the employment rate. Key Words: Unemployment Rate, Flexible and Safe, Active Labor Market Policy.

The purpose of the research is to give clear description on perception of foreing tourists toward the service quality of ecotourism in Lombok. This research wants to see wheather the service quality of the ecotourism, functional destinations image, phychological destinations image influence toward behavioral intentions. This research uses a survey method. The number of sampels is 150 foreing tourists in Lombok. The medium used to collect the data is a questioner and to make an analysis is used the multy-group of SEM. The Results of the research show that the service quality of ecotourism significantly influences the functional destinations image and the psychological destinations image, but the service quality of ecotourism does not influence significantly toward the behavioral intentions. The functional destinations image significantly influences the behavioral intentions. The psychological destinations image significantly influences the behavioral intentions. Key Words: Ecotourism, Destination Image, Behavioral Intention, Tourist Destination.

Corporate Social Responsibility (CSR) is generally associated to large firms, on which most of the theoretical and empirical studies have been oriented and published at the moment. In addition, there are relatively few studies focused on CSR in Small and Medium-sized Enterprises (SMEs). Moreover, even studies that relate this important construct in family SMEs are scarcer. In this sense, some researchers and academics have suggested that in family SMEs it is not possible to implement CSR, while another group of researchers consider that family SMEs are so by nature. Therefore, this research, using a sample of 297 family SMEs of Aguascalientes State (Mexico), aims to essentially identify CSR that this type of companies have. The results show that both social and environmental factor and economic factors are good predictors of CSR developed in family SMEs. Key Words: Corporate Social Responsibility, Family Firms, Small and Medium-Sized Enterprises.

This study examined the cost of traffic congestion on workers’ productivity in Lagos, Nigeria. The study adopted multi-stage sampling technique. Transport corridors prone to congestion were purposively selected. Quoted companies along the selected corridors were stratified and workers in the selected companies were randomly selected. A total of 510 respondents were randomly sampled from the 5100 workers of six (6) selected companies to elicit information on time spent in congestion, costs of traffic congestion and effect of traffic congestion on their performance. Multivariate Regression was used to analyse the effect of cost, time and commuting distance (independent variables) on the performance of workers (dependent variable). Result of MANOVA revealed that 15.6 per cent of variation in workers’ productivity is accounted for by traffic congestion. Based on the Multivariate Regression, it was found that average distance covered (km) ( F = 3.39, p = 0.0015 ), time (min) F = 12.51 p = 0.0000 ) and costs (N) ( F = 31.79, p = 0.0000) are significantly related to traffic congestion. Estimates of costs of traffic congestion on workers’ productivity showed that lateness in the time bracket of 90 minutes is significant ( p< 0.05 ) but negatively related to workers’ productivity. The study concluded that there is inverse relationship between traffic congestion and workers’ productivity, implying that increase in the rate of traffic congestion will lead to low productivity. Therefore, the study recommended that government should endeavour to effect policies that are capable of reducing traffic congestion on the roads in order to improve free flow of traffic that would significantly improve the productivity of workers in both the public and private sectors of the national economy. Key Words: Congestion, Productivity, Cost, Traffic, workers.

Sport which is a common product of people from different culture and social status has important place on branding. The increasing interest in sports has bougth the sports to international markets. In this sense, advertising has become an important sector for sports industry. Sport companies who sees the athletes as a mediator when advertising leads to the emergence of the concept of walking advertisements. In this study the differences between perception of walking advertisements of athletes is investigated through demographic characteristics and sportive activities. As a result it is found that age groups, education levels, branches and brands in sportwear has significant effect on the perception of walking advertisements. Key Words: Turkey, Sports, Advertising, Branding, Athletes, Sponsorship.

One of the most important issues in considering the field of services is, keeping and maintaining customers. This issue regarding the insurance industry as a specific used service is in the Condition of exception, which is more important. Therefore the researcher intends to participate in checking the level of brand equity's impaction the customers' satisfaction and loyalty in the Iran insurance company by this applied research. Due to the unlimited population, the researcher uses the random cluster sampling method by selecting 384 as the research sample. The validity of research questionnaire was obtained by two different ways of face validity and construct validity. The results of the path analysis test suggest that the brand equity has a significant impact on customer satisfaction. As well, the four dimensions of brand equity have a significant impact on the customer satisfaction (quality of service, lifestyle, ideal self-concept, behavior of employees). Also through the mediator variable these four dimensions suggests that there is a significant relationship between the satisfaction and the loyalty. Key Words: Loyalty, Brand Equity, Satisfaction, Insurance, Services.

A cartel is an anti-competitive practice very difficult to identify and subsequently to demonstrate. Currently the effort of the European Commission regarding the identification and punishment of the anti-competitive practices is considerable. When joining the EU Romania adopted the EU competition law. We note the efforts made by the competition authorities to harmonize this legislation with the European one. The Competition Council is responsible with the implementation of the competition policy in Romania. The subject of this paper refers to the assessment of the results regarding cartels achieved by the European Commission and the Competition Council in Romania. Key Words: Cartel, Investigation, Fine, Duration, Competition Policy.

From a business perspective, ANZ technology strategy has positively influenced the organization performance both financially and non-financially. It has enhanced efficiency, connectivity, increased customer satisfaction and employee retention. ANZ’s overall performance has been enjoying positive trends over the past years, which can be strongly attributed to its development and investment in high technology infrastructure and complicated applications such as cypher cloud. ANZ firmly believes that building their technology competencies will be a competitive strength. With its technology vision “Automated, seamless, straight-through processing, E-banking with a human face’, ANZ technology infrastructure enables complex integration like CRM system to operate effectively. Besides, by using its technology and innovation to facilitate customer service and new business propositions, ANZ has worked to implement its Super Regional Strategy –a bank of global quality with regional focus. Key Words: ANZ Bank, Technology Strategy, CRM System.

The main aim of this study was to identify and prioritize the interacting methods of expatriate managers with employees and offering appropriate strategies, to make the current situation better. This paper is conducted in a descriptive-correlation method, according to the goal of research. The population consists of all Iran’s Imam Port petrochemical company workers, amounting to 5111 persons. On the basis of Cochrane formula, the sample size was calculated as 360 persons, who were selected from the mentioned population, by simple random sampling method. Data collection tool was scholar questionnaire,( designed by ourselves). The questionnaire included 6 desired factors of current paper. Results showed that managers’ intelligence has a significant impact on how expatriate managers interact with workers of the Petrochemical Company. The results also indicated that how expatriate managers interact with workers, has a moderate positive correlation with workers satisfaction and a high correlation with workers commitment and workers empowerment. Key Words: Intelligence, Management Style, Personality, Communication, Workers Satisfaction, Workers Commitment, Workers Empowerment.