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The purpose of this paper is to propose an evaluation of training for shop assistants, specifically in retail chains.

The proposed evaluation is based on Kirkpatrick’s model and Phillips’ modification. The representative case study includes the application of the training evaluation at the fourth and fifth levels of evaluation in a particular chain of retail stores. The data were collected from the retail chain’s financial reports, internal documents related to training of employees and interviews with managers in the retail chain.

The results contribute to the training evaluation literature by presenting a training evaluation for shop assistant using evidence from a retail chain. The training focussed on selling skills and product knowledge; the details of evaluating the training are presented, encompassing mainly the benefits and costs of the training and return on investment calculation.

The training evaluation was tested only in selected types of training courses for shop assistants. To generalise the results, its adoption in different types of training and retail companies is required in future research.

The application of this training evaluation should help to achieve training objectives and enhance the quality of training in the retail chain. The results of the paper can be used as practical inspiration for managers of retail stores.

This paper proposes and applies a specific evaluation of training courses in retail.

The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud.

This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation.

The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud.

This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.

The paper deals with the child benefits system in the Czech Republic, Slovak Republic and Sweden.

The authors describe the systems as the key baseline for subsequent qualitative and quantitative comparison. An essential element is the quantitative comparison of child benefits using their statistically stationarised values.

The Czech and Slovak systems provide a comparable rate of coverage as the Swedish system regarding the payment of both types of benefits, i.e. child benefits and tax allowances, for the first and second child; however, from the third child, the individual differences are considerable. Albeit the concepts of Czech and Slovak systems are framed by the same historical origins and conceptual approach, they differ significantly, with Slovakia providing the lowest aggregate level of child benefits.

The paper provides insight into the child benefit systems in the respective countries. These systems are at the centre of attention of policymakers who are attempting to maintain birth rates and reduce child poverty. The Czech Republic has the lowest level of at-risk-of-poverty rates for persons under 16 years of age, while natality rates are comparable.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

What is the least glamorous role within the modern organization? Accountants are usually the butt of jokes about boring jobs and even more boring people who count the pennies. Receptionists also receive their fair share of flak, as does anyone working in office services or in a call center. However, one job above all others seems to garner more than its fair share of negative comments, and it is the position of the helpless training and development officer.

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent, information and presenting it in a condensed and easy-to-digest format.