This paper examines how high-skill emigration (“brain drain”) affects firm
productivity in North Macedonia and whether employment policy...
AI-driven consumer behaviour modelling powers targeting, ranking,
recommendations, dynamic pricing, and churn prediction, but it...
E-commerce increases VAT compliance risks through high-volume, low-value
transactions, fragmented cross-border reporting, and...
Artificial intelligence (AI) is rapidly transforming accounting and audit functions through automation, anomaly detection, and predictive...
Entrepreneurial universities increasingly function as institutional coordinators
in innovation ecosystems by reducing commercialisation...
Platform-mediated business models have expanded the scale, speed, and crossborder footprint of taxable consumption while weakening...
This paper assesses the effectiveness of credit guarantee schemes (CGSs) as a
policy instrument to improve small and medium-sized enterprise...
