https://www.um.edu.mt/library/oar/handle/123456789/43477 Sun, 19 Apr 2026 13:11:23 GMT 2026-04-19T13:11:23Z https://www.um.edu.mt/library/oar/handle/123456789/43933 Title: The influence of work stress, working cost, compensation and work discipline on employee’ productivity Authors: Pawirosumarto, Suharno; Iriani, Dini Abstract: This study aims to identify the effect of work stress, workload, compensation and work discipline on work productivity of employees of PT., Tokio Marine Life Insurance Indonesia. The research was conducted quantitatively by a descriptive associative method. Data collection was done by survey using questionnaire. The population of this research is employees of PT., Tokio Marine, as many as 259 employees. The study population was used as the source of the sample, and the sample obtained amounted to 120 respondents. The sampling technique used was random sampling. Data were analyzed using multiple linear regression. The results showed that job stress did not affect employee productivity with p-value 0,488. The work load has no effect on employee productivity with p-valus 0,726. Compensation affects employee productivity with p-value 0,000 and work discipline has no effect on employee productivity with p-value 0.923. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/43933 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/43931 Title: The connection between accounting and taxation from the perspective of preparing the financial statements Authors: Vokshi, Nexhmie Berisha Abstract: Business organizations apply international and national accounting standards to construct publicly available financial statements and financial reporting, but the respective goals, principles and requirements of accounting and taxation are not always the same. Based on this fact, this paper aims to address important issues related to the presentation of the economic reality in Kosovo, where the existence of the accounting-taxation relationship when preparing financial statements produces its effects depending on the degree of intensity that characterizes this relationship. Using research results, this paper provides an overview of the reporting regulatory framework in both reporting areas and points to the correlation between financial and fiscal reporting in the preparation of financial statements, classifying this relationship in one of the five categories recognized in international literature. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/43931 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/43906 Title: Takeover defenses in the United Kingdom Authors: Tachmatzidi, Isidora Abstract: The present paper provides a framework of takeover defenses in the United Kingdom and analyzes the role of takeover defenses in the UK that has implemented the EU Takeover Directive in its jurisdiction. There is an analysis of UK hostile takeovers and takeover defenses regulation, along with the case law that formulated it. There is a presentation of takeover defenses involving frustrating actions, such as restructuring defenses, target repurchases, litigation, as well as defensive actions, including strategies such as the defense document strategy, lobbying, seeking alternative bids, profit forecasts. The analysis of takeover defenses in cases of hostile takeovers in the UK market aims to enhance the understanding of their application framework and to provide further insight on the way the structure of the economy influences takeover defenses and vice-versa. It, also, intends to provide feedback for the assessment of economic processes on potential restructuring and normalization in the UK as well as the EU, especially in the light of Brexit that will likely create extensive negotiations on future policy implementation both in the UK and EU. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/43906 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/43905 Title: Country risk on the bank borrowing cost dispersion within the Euro area during the financial and debt crises Authors: Michalopoulos, George; Tsermenidis, Konstantinos Abstract: The purpose of this study is to evaluate the impact of the country risk factors on the dispersion of the cost of bank borrowing within the euro area, during the period of the global financial and Eurozone debt crises. The main aim is to empirically evaluate the degree to which the cost of borrowing differentials of euro area countries can be explained by changing dispersion in country risk (measured by government bond spreads). The results using rolling estimations suggest that the impacts of bond yield spreads are not such a significant determinant of the observed dispersion of the cost of borrowing, a dispersion that has been worsen after the outbreak of the global financial crisis and the subsequent euro area debt crisis. Even in the cases where a significant association is found for some countries, it seems that it is weakening as we move further away from the beginning of the turbulent periods. Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/43905 2018-01-01T00:00:00Z