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    <link>https://hdl.handle.net/10419/183622</link>
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    <pubDate>Thu, 30 Apr 2026 17:23:41 GMT</pubDate>
    <dc:date>2026-04-30T17:23:41Z</dc:date>
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      <title>Perception of Sustainability Reporting – an Attempt by Means of Eye-Tracking</title>
      <link>https://hdl.handle.net/10419/183736</link>
      <description>Title: Perception of Sustainability Reporting – an Attempt by Means of Eye-Tracking
Authors: Litfin, Thorsten; Meeh-Bunse, Gunther; Luer, Katja; Teckert, Özlem
Abstract: Financial reporting–going back to the work of the Croatian Benedikt Kotruljević in 1458 - has been significantly developed in recent years. Notwithstanding this, financial reporting is no longer perceived as comprehensive. Large public-interest preparers as well as their suppliers have been facing pressure in their reporting: Only financial reporting together with nonfinancial reporting on Corporate Social Responsibility (CSR) is said to achieve a comprehensive view of a company's performance. Such reporting discloses amongst others social and environmental matters e.g. by means of a sustainability report. However, as there are different reporting types the goal of this paper is to identify the superior CSR reporting type from a stakeholder's perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply positive-empirical methodology by using Eye-Tracking technology. In this first innovative joint attempt for approaching CSR quality by Eye-Tracking technology students act as subjects in order to develop hypothesis for future research after feedback from conference participants</description>
      <pubDate>Fri, 01 Jan 2016 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/183736</guid>
      <dc:date>2016-01-01T00:00:00Z</dc:date>
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      <title>Country-of-Origin vs. Foreign Branding: Does Incongruent Verbal Package Information Affect Consumers' Purchase Intention?</title>
      <link>https://hdl.handle.net/10419/183704</link>
      <description>Title: Country-of-Origin vs. Foreign Branding: Does Incongruent Verbal Package Information Affect Consumers' Purchase Intention?
Authors: Morovican, Ana Marija; Kummer, Claudia
Abstract: This contribution investigates under which conditions consumers can identify a product's country of origin when confronted with conflicting information on the product package. Our study draws on current literature on the country-of-origin effect and on foreign branding, a naming strategy designed to evoke associations of a favoured origin by means of the language or spelling cues included in the brand name. The study we conducted has two major objectives. The first one is to ascertain how much attention is paid to the country-of-origin at the point of sale. The second one is to clarify whether foreign branding effects can also be found in connection with the Croatian language. Therefore, an eye-tracking experiment with a follow-up questionnaire was conducted using a student sample. Results showed that attention can be distracted from the country of origin by positioning this element on the back label. Interestingly, findings also indicated that label design, price and shelf positioning influence the buying decision more than congruency of country of origin and brand name. It can further be concluded that incongruence between the country of origin and the language of the brand name seems to be less important for German and English branded olive oils. However, the results for Croatian branded olive oils were clearly better in a condition when those elements were congruent.</description>
      <pubDate>Fri, 01 Jan 2016 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/183704</guid>
      <dc:date>2016-01-01T00:00:00Z</dc:date>
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      <title>National Culture and Organizational Learning</title>
      <link>https://hdl.handle.net/10419/183733</link>
      <description>Title: National Culture and Organizational Learning
Authors: Janićijević, Nebojša
Abstract: The paper studies the influence of national culture on organizations' preferences regarding selection amongst forms of organizational knowledge and character of organizational learning processes. The goal of the paper is to generate some new hypothesis about the possible influence of national culture on organizational learning based on Hofstede's concept of cultural dimensions and Nonaka's concept of forms and processes of organizational learning. Previous studies have shown that it is reasonable to assume that individualism and masculine values within national culture imply preference in favour of explicit knowledge and externalization and combination as forms of organizational learning. Collectivism and feminine values in national culture imply preference toward tacit knowledge along with socialization and internalization as forms of organizational learning.</description>
      <pubDate>Fri, 01 Jan 2016 00:00:00 GMT</pubDate>
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      <dc:date>2016-01-01T00:00:00Z</dc:date>
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      <title>Croatian Public Health Governance Model Improvement</title>
      <link>https://hdl.handle.net/10419/183706</link>
      <description>Title: Croatian Public Health Governance Model Improvement
Authors: Sipina, Nino
Abstract: The goal of this paper is to present a management model that is able to restructure and govern the public health system in Croatia. Furthermore, the goal of this model is to stabilise its financial losses and ideally, turn it into a competitive business opportunity.   Amoeba Management methodology, developed in Japan from 1959-1964 by Dr. Kazuo Inamori, is a representative of enterprise agile management methodology for disruptive environment improved further up today. The methodology is based on organisational unit independency and the encouragement to take financial responsibility for overall results using a “Management by All” philosophy as well as a unified product catalogue.  Each unit is treated as a ”profit centre” which faces internal quality and financial competition against equivalent nation-wide units.  The central enterprise function in Amoeba Management is to unify the environment, as well as to supervise and govern units to the highest degree of success in terms of outcome and competitive financial cost.    The health industry in Croatia lacks proper analysis about medical product capability delivery, as well as quality and utilisation per geographical area. Therefore, any future employed health industry governance models must be able to identify these values, unify the medical product catalogue quality within a given financial budget for equivalent organisational units, and ensure their mobility. Agility, diversification and mobility should be the main governance drivers to success, which are all addressed in Amoeba Management.</description>
      <pubDate>Fri, 01 Jan 2016 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/183706</guid>
      <dc:date>2016-01-01T00:00:00Z</dc:date>
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