https://www.um.edu.mt/library/oar/handle/123456789/52662 Wed, 15 Apr 2026 11:07:40 GMT 2026-04-15T11:07:40Z https://www.um.edu.mt/library/oar/handle/123456789/53689 Title: Application of “piercing the corporate veil” doctrine in the Ukrainian law Authors: Karmaza, O. O.; Makhinchuk, V. M.; Derkach, A. L.; Spektor, O. M.; Sheludchenkova, A. S. Abstract: Purpose: In the article, authors develop a structure of applying the gaps of corporate law and the possibility of restricting all possible structures of the legal field in Ukraine. The functioning of corporate law is always exercised according to the principle of the company’s greatest possible involvement in the employee’s everyday life. There is always differentiation emerging, which determines to what extent the existence of corporate spirit and ethics are needed within the society. Design/Methodology/Approach: The method of comparative law was used as the subject of the study, which enabled us to compare the customary rules of law with specific corporate law rules. Additionally, it is appropriate to apply the historical method, which fully reflects that the article elaborates the historical aspect of the development of the studied phenomenon as well as the formation of the holistic component. Findings: The article implements the aspects of managing the legal regulation of corporate law on the basis of modernizing separate provisions of the legal area of a social environment. Practical Implications: The perspectives of applying the corporate law provisions in the state’s economic development can be defined as the conclusions of the study. Originality/Value: The authors clearly demonstrate the obligation to implement the provision that stipulates that the corporate law, in case its principles are violated, has still to be oriented at understanding the specificity of its application in commercial institutions. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/53689 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/53642 Title: Analysing the impact of GST on tax revenue in India : the tax buoyancy Approach Authors: Paliwal, Udai Lal; Saxena, Nitin Kishore; Pandey, Ashutosh Abstract: Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) on tax revenue in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced Value Added Tax (VAT) and GST as dummy variables. Findings: Our study finds that after the introduction of GST India’s tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government’s justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/53642 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/53634 Title: Effects of employee commitment on collectivism in the workplace : further evidence Authors: Mawung, Asriansyah Siran; Jaya Budi, Bambang Mantikei; Sintani, Lelo; Wibowo, Agus Satrya Abstract: Purpose: Some industries whose products are considered to have a negative effect on health and environment, are categorized as controversial industries. Empirical studies in such studies have not been widely carried out. Design/methodology/approach: This study was carried out in a controversial industry to examine the level of employee collectivism in the face of various challenges in this industry. The number of samples is 150 people, with the method of non purposive random sampling. Respondents were taken from several cigarette factories in Kudus. The method of analysis in this study is the multiple linear regression analysis, with SSPS testing reliability and validity, correlation, hypothesis testing, simultaneous effect and the coefficient of determination. Findings: The results demonstrate that in this industry, employees are trying to increase collectivism to strengthen solidarity in the workplace. Practical Implications: This findings can be used implementatively for management to improve the elements supporting the strengthening of employee commitment and increasing collectivism in the workplace. Theoretically, this finding is useful to know more about industrial relations and human resource management in controversial industries. Originality/value: The study examines how individual commitments can unite employees to continue working in controversial industries, and whether individual commitment can strengthen fellow employee relations. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/53634 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/53595 Title: The method of comprehensive development assessment based on multy-component analysis Authors: Pereverzieva, Anna; Volkov, Volodymyr Abstract: Purpose: Sustainable, inclusive progress, accompanied by income growth along with higher opportunities, quality of life, and environmental security, should be recognized as the key goal of any society. Moreover, development must necessarily include quality indicators, which reflect the compliance of the created economic environment with people's expectations. Therefore the aim of this research is to create a comprehensive index that combines quantitative and qualitative development indicators and identifies areas that need further attention and research. Design/Methodology/Approach: Unlike commonly accepted method of element by element development assessment, the method for calculating integrated development index for the EU member-states during 2016-2017s has been proposed in the article as well as the scenario forecasting up to 2020. The study is aimed at a hypothesis testing as: despite high income level, the country may experience low life satisfaction. Findings: Based on the analysis, it has been determined that countries with highest rates of human development occupy lower ranks according to the satisfaction with life index. Our comprehensive development index, which integrates human development index, the satisfaction with life and environmental performance index, has allowed us to identify countries that have balanced development of their economic-human-ecological systems. Practical Implications: Trend of decreasing value of the comprehensive development index of almost all EU member countries due to the reduction of their integrate indicators raise doubts. This may mean that EU member states’ development will have slower, and subsequently negative dynamics. The results of scenario forecasting have confirmed it, without changing the priority from quantitative indicators to qualitative ones. Originality/Value: The study proves the need to take into account both objective and subjective development indicators in order to improve them and reach the overall goals of the EU. This will strengthen EU’s international status Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/53595 2019-01-01T00:00:00Z