Tallinn, Estonia

Estonian Business School

Tallinn, Estonia

Estonian Business School is a private, higher-education institution situated in Tallinn, Estonia. EBS offers business-related higher education in bachelor-, master- and doctoral levels. Estonian Business School also has a high school part, named EBS Gümnaasium which offers high school education from 10th to 12th grade and a Management Training Centre that offers different trainings and development programs. Wikipedia.

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Matsak E.,Estonian Business School
Lecture Notes in Business Information Processing | Year: 2017

Starting with a new product in a new market brings companies a lot of risks and costs. There are companies, who can provide generic scoring models, but usually the accuracy of generic models is not sufficient and they are expensive. The possibility to create a generic predictive model based on a similar country model has been studied. The European Values Study and GESIS Data Archive have been used for research and the similarity coefficient has been calculated and used in the model. The results show that it is possible to build a new model using data from another, similar country and thus minimize costs and risks. © Springer International Publishing AG 2017.

Martinez-Corcoles M.,Tallinn University of Technology | Stephanou K.,Estonian Business School
Safety Science | Year: 2017

Safety performance in military special forces is of paramount importance in avoiding fatal accidents and assuring operational effectiveness. The current study analyzes how overall active transactional leadership and its dimensions (contingent reward and active management by exception) affect safety performance behaviors (safety compliance, safety participation, and risky behaviors) in a sample of 161 parachutists from the Hellenic armed forces. A structural equation model revealed that overall active transactional leadership has a significant impact on paratroopers’ performance through safety climate. In particular, safety climate was a full mediator between contingent reward and the three performance behaviors, whereas it partially mediated the relationship between active management by exception and these behaviors. Both practical and theoretical implications of these results for safety research are outlined. © 2017 Elsevier Ltd

Kroos K.,Estonian Business School
Integrative Psychological and Behavioral Science | Year: 2012

This article examines the value of "eclecticism" as the foundation of meta-theoretical, mixed methods and interdisciplinary research in social sciences. On the basis of the analysis of the historical background of the concept, it is first suggested that eclecticism-based theoretical scholarship in social sciences could benefit from the more systematic research method that has been developed for synthesizing theoretical works under the name metatheorizing. Second, it is suggested that the mixed methods community could base its research approach on philosophical eclecticism instead of pragmatism because the basic idea of eclecticism is much more in sync with the nature of the combined research tradition. Finally, the Kuhnian frame is used to support the argument for interdisciplinary research and, hence, eclecticism in social sciences (rather than making an argument against multiple paradigms). More particularly, it is suggested that integrating the different (inter)disciplinary traditions and schools into one is not necessarily desirable at all in social sciences because of the complexity and openness of the research field. If it is nevertheless attempted, experience in economics suggests that paradigmatic unification comes at a high price. © 2011 Springer Science+Business Media, LLC.

Kroos K.,Estonian Business School
Integrative Psychological and Behavioral Science | Year: 2012

It is argued in this article that social psychology would make the greatest contribution to research on class identity if it concentrated on the area closest to psychology-analysis of class consciousness. In order to show that the study of the psyche and mentality of the middle class is one of the least researched aspects of the American middle class, a brief overview of the different approaches to the study of the middle class in selected disciplines will be offered. It will be demonstrated that even if the identity of the U. S. middle class cannot be fully understood without its history and the social context in which it operates, it is the study of its (un)consciousness that social psychology should be focusing its research efforts on. The alternative would make social psychology indistinguishable from social history or sociology. © 2012 Springer Science+Business Media, LLC.

Tikk J.,Estonian Business School
Business: Theory and Practice | Year: 2010

This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theorybased accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting information in public sector entities. As to general scientific research methods, mainly comparative analysis and description were used. This study reveals as follows. Firstly, approach to accrual accounting leads to financial information that fulfils needs for true and fair accounting data for decision making purposes. Secondly, reform of public sector financial accounting can improve the quality and the quantity of services provided to the citizens. Thirdly, the Estonian accounting regulation has recently succeeded a remarkable evolution. Fourthly, considerable problems that need to be solved have arisen from the process of the transition to the accrual basis accounting. The given study does not touch upon the development of budgeting systems for public sector entities. Hopefully, this study will contribute to further optimization of accounting systems and management tools for public sector entities in Estonia. Therefore, it will contribute to economic growth and development of business environment. Studies carried out by independent researchers on the move to accrual based accounting in public sector entities are relatively scarce. © Vilniaus Gedimino technikos universitetas, 2010.

Kitsing M.,Estonian Business School
ACM International Conference Proceeding Series | Year: 2014

Internet voting has become a reality in Estonia differently from all other countries in the world. In the last seven elections increasingly larger share of votes has been submitted online. This research highlights key characteristics of internet voting in Estonia and explores its rationality. It stresses particularly the importance of "bounded rationality" with emphasis on the Estonia-specific context in understanding the adoption of internet voting. The key to the adoption process has been diffusion of ID card, which is crucial for using wide range of online services offered by private and public sector organizations. Despite constantly increasing turnout, the nature of internet voting is transactional. The paper concludes by pointing out that internet voting has not made substantial contribution to democratic participation other than making voting more convenient for certain segments of society. Copyright © 2014 ACM.

Alas R.,Estonian Business School | Gao J.,Estonian Business School | Carneiro J.,Pontifical Catholic University of Rio de Janeiro
Engineering Economics | Year: 2010

Ethical issues typically arise because of conflicts between individuals' personal moral philosophies and values and the values and attitudes of the organizations in which they work and the society in which they live. The research question is: Are there connections between national culture and ethics? This paper adopts a deontological approach by testing the absoluteness of "right" and "wrong" and the importance of the No-harm Principle (cf. Pojman, 2002). Three countries were selected to conduct the investigation - Brazil, China, and Estonia. These three countries are from three different cultural clusters. A scale was developed to measure Ethical Relativism and No-harm Principle. The national cultural connection was stronger with Ethical Relativism, where six cultural practices and two cultural values seem to be related to how people think about what is right and wrong. Concerning the No-Harm Principle one should not psychologically or physically harm another person, nor perform an action which might threaten the dignity and welfare of another individual, only In-Group Collectivism as a value was (negatively) connected with the No-Harm Principle. As a managerial suggestion, organizations ought to pay attention to the following cultural dimensions when doing business in different cultures could be useful: In-Group Collectivism, Institutional Collectivism, Humane Orientation, Performance Orientation, Future Orientation and Gender Egalitarianism.

Buhanist P.,Estonian Business School
International Journal of Energy Economics and Policy | Year: 2015

This paper seeks to explain the persistence of a business model that was instrumental in creating pan-European natural gas markets but refused to retire when the markets outgrew it. Long-term oil-indexed agreements enabled the emergence of international gas markets in Europe since the early 1960s and they still govern gas imports to the European Union. Yet, they failed to evolve with the changing business environment, resulting in the strategic costs for the companies. A politicized topic, research has thus far focused on national and regional levels, largely ignoring company level processes. This article contributes to the understanding of European gas markets by introducing a company level behavioral explanation of the endurance of an institutionalized but seemingly outdated business model. Path dependence is found to be a major contributing factor of the behavior of agents. Business leaders and governments alike will benefit from learning to identify and avoid path dependent behavior that leads to potentially sub-optimal outcomes. © 2015, Econjournals. All rights reserved.

Alas R.,Estonian Business School | Edwards V.,Buckinghamshire New University
Engineering Economics | Year: 2011

The differences in attitudes and values in countries with similar cultural roots but different institutional backgrounds were found in a study conducted in three European countries (Alas and Edwards 2007). The differences in work-related attitudes in the three Finno-Ugrian countries, Estonia, Finland and Hungary, are influenced by the respective countries' historical legacy, in particular differences in levels of institutional development (ibid). In order to test this result and to advise companies doing business on different continents, the authors enlarged the sample by adding countries from Europe and Asia. Countries on both continents have been divided into two groups according to their institutional backgrounds. Europe has been divided into two parts according to recent history and developmental level: East European and West European countries. The former group has undergone a transition from planned command economy over the last 20 years, the latter has a long tradition of capitalism and the market economy. Similarly, in Asia Japan, South Korea and Hong Kong have well established market systems, while China has been developing a socialist market economy since the late 1970s (Warner et al., 2005). Managers in Eastern Europe and China have had similar challenges: to focus on organizational efficiency and to change competitive strategies (Alas et al 2009b; Wang, 2007). The main research question is: are there differences in work-related attitudes between employees from countries with different institutional background on two continents and, if so, what are the reasons for these differences? The paper begins with hypotheses development. This is followed by description of the empirical study and finally data collected from empirical studies in four regions (China; Japan, South Korea and Hong Kong ['Asia']; formerly socialist Eastern Europe; and Western Europe) are analysed and the results discussed. An institutional model of differences in attitudes toward society, organisations and work has been developed. The findings indicate both similarities and differences between work-related attitudes in Asia and Europe. Even between East and West European respondents who share a similar culture, there were in certain instances substantial differences in attitudes. The same is true in Asia: attitudes of Chinese respondents differ from attitudes of the three other Asian countries in the survey. At the same time the findings indicate that the institutional framework influences work-related attitudes, as evidenced by the similarities in some of the responses from Chinese and East European respondents. The main conclusion from this study is that the differences in attitudes held toward society, organizations and work by people in Asia and Europe are influenced both by institutional context and cultural background. Both factors, and combinations of both factors, should be considered by owners and managers of multinational corporations. These results may help managers of multinational companies to achieve better work-related attitudes among employees working in plants on different continents.

Ubius U.,Estonian Business School | Alas R.,Estonian Business School
Engineering Economics | Year: 2012

Research was supported by ETF grant 7537 The purpose of this paper is to investigate connections between innovation climate and corporate social responsibility (CSR). The survey was conducted in Estonian, Chinese, Japanese, Russian, Slovakian, Czech, Finnish and German electric-electronic machine, retail store and machine-building enterprises.The Schumpeterian definition (Shumpeter, 1934) of innovation states that the commercialization of all new combinations is based upon the application of any of the following: new materials and components, the introduction of new processes, the opening of new markets, and the introduction of new organizational forms. According to Janszen (2000) when a change in technology is involved it is termed an "invention" and when the business world is involved, it is an "innovation" (Janszen, 2000). Different organizations have different definitions about CSR, but there is similar ground between them (Übius & Alas 2009; Tafel-Viia & Alas 2009). Today leaders face a challenge in order to apply societal ethical standards to responsible business practice (Morimoto et al., 2005) during changes triggered by changing environment (Alas 2008; Alas et al 2009a; Alas et al 2009b; Alas et al 2010; Sepper & Alas 2008) and taking place in different cultures (Alas & Edwards 2011; Alas et al 2011). Corporate social responsibility is regarded as a crucially important issue in management nowadays (Cornelius et al., 2008; Humphreys & Brown, 2008).The previous research study’s findings of no significant differences by the entrepreneur’s gender in venture innovation/risk situation, in strategies employed, and in satisfaction with performance support other recent research studies (Sonfield & Lussier, 1997). Recent evidences showed that the relationship between organizational commitment and discretionary measures of corporate social orientation is stronger for women than for men (Peterson, 2004) and that corporate charitable behavior, which is considered to be discretionary (Carroll, 1979) is viewed more favorably by women than men (Roberts, 1993).Linear regression analysis was done in order to analyze connections between innovation climate and corporate social responsibility. Data about three different age groups, two different genders and two different education levels were compared by means of the T-test and ANOVA-test. The total number of respondents was 6094.The results of an empirical study show that corporate social responsibility predicts innovation climate but it depends on the employees` gender, age and education level. From this study corporate social responsibility predicts innovation climate among younger and middle age groups. One facet of corporate social responsibility – the firm performance concerning social issues predicts innovation climate among older age group. Corporate social responsibility predicts also innovation climate among men. Corporate social responsibility predicts innovation climate among respondents with high level of education. One facet of corporate social responsibility - the firm performance concerning social issues predicts innovation climate among respondents with low level of education.Both facets of corporate social responsibility and innovation climate were rated higher among women and lower among men. Both facets of corporate social responsibility and innovation climate were rated higher among younger age group and lower among middle and older age group. There weren’t big differences among respondents with low and high levels of education according to the two facets of corporate social responsibility - the firm performance concerning social issues and the firm respects the interests of agents and innovation climate. © 2012, Kauno Technologijos Universitetas. All rights reserved.

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