Template-Type: ReDIF-Article 1.0 Author-Name: Ema Globovnik Author-Workplace-Name: University of Ljubljana, School of Economics and Business, Slovenia Author-Name: Anja Svetina Nabergoj Author-Email: anja.svetina@ef.uni-lj.si Author-Workplace-Name: University of Ljubljana, School of Economics and Business, Slovenia Title: NAVIGATING UNCERTAINTY: HOW HRM PRACTICES PROPEL START-UPS THROUGH LIFECYCLE PHASES Abstract: This study explores the evolution of Human Resource Management (HRM) practices in start-ups across different life cycle phases, focusing on recruitment, selection, training, and development. Using interpretative phenomenological analysis (IPA), eight start-up founders were interviewed to understand how HRM strategies adapt as start-ups transition from early-stage to growth. The findings highlight that recruitment in the early stages is informal, relying on personal networks and recommendations, whereas formal selection processes, including psychological assessments, emerge as companies mature. Training and development are often limited by financial constraints in early stages, but as start-ups grow, structured learning programs, mentorship, and external training resources become more prominent. The study confirms the dynamic and evolving nature of HRM in start-ups and emphasizes the increasing role of HR professionals in structured hiring and employee development. The research provides practical insights for start-up founders, HR professionals, and policymakers to enhance HRM strategies in entrepreneurial settings. Keywords: start-ups; HRM; recruitment; training; development; life cycle phases; qualitative research Journal: Poslovna izvrsnost - Business Excellence Pages: 11-31 Volume: 19 Issue: 1 Year: 2025 DOI: 10.22598/pi-be/2025.19.1.11 File-URL: https://hrcak.srce.hr/file/480974 File-Format: Application/pdf Handle: RePEc:zag:busexc:v:19:y:2025:i:1:p:11-31 Template-Type: ReDIF-Article 1.0 Author-Name: Iris Lončar Author-Email: iris.loncar@unidu.hr Author-Workplace-Name: University of Dubrovnik, Faculty of Economics and Business, Croatia Title: THE CHOICE OF SYSTEM FOR TAXING THE BUSINESS RESULT OF FAMILY FARMS Abstract: At the beginning of business activity, owners of family farms in Croatia have the legal possibility to choose a tax system (flat tax, income tax or profit tax, or not to be obliged to any tax system), which is reflected in the specifics of their accounting obligations and the need to prepare and submit various types of financial reports. It was interesting to analyse which factors influence the choice made, so the main aim of the research was to identify these factors in order to be able to influence them when they begin to have a limiting effect in some way. The article presents the results of a survey conducted among 288 owners of family farms in Croatia. The analysis of the data collected on taxpayers revealed that the majority of family farms are subject to the income tax system. Only slightly less than a quarter of the owners whose family farms are subject to profit tax have voluntarily opted for this tax system, while the rest are subject to this system due to a legal obligation. The owners of family farms pointed out that the simplicity of accounting, i.e. a relatively simple system of financial reporting, and the estimated greater possibility of influencing business results, influenced their choice the most. This research is limited to identifying the factors that influence the choice of tax system so that it can serve as a guide for further analyses that define the potential impact of certain factors, thereby reducing their significance. Keywords: family farms; choice of tax system; income tax; profit tax; flat-rate taxation Journal: Poslovna izvrsnost - Business Excellence Pages: 35-53 Volume: 19 Issue: 1 Year: 2025 DOI: 10.22598/pi-be/2025.19.1.35 File-URL: https://hrcak.srce.hr/file/480976 File-Format: Application/pdf Handle: RePEc:zag:busexc:v:19:y:2025:i:1:p:35-53 Template-Type: ReDIF-Article 1.0 Author-Name: Antun Fagarazzi Author-Email: afagarazzi1@gmail.com Author-Workplace-Name: Ph.D. student at Faculty of Economics and Business, Open University of Catalonia, Barcelona, Spain Title: EMOTIONAL INTELLIGENCE IN PROJECT MANAGEMENT Abstract: The purpose of this literature review was to enhance the understanding of emotional intelligence in project management by identifying, synthesising, and thematically organising relevant studies. The findings were sorted into the following themes: a) emotional intelligence framework in project management; b) an instrument for measuring the emotional intelligence of project managers; c) emotional intelligence and leadership; d) conflict management strategies used among emotionally intelligent project managers, and e) emotional intelligence and project success. Although theoretical frameworks and models are well developed, there is a significant lack of empirical research quantifying the impact of EI on concrete project outcomes. Also, research is often limited to a specific industrial perspective, ignoring variations that might arise in different cultural and industrial contexts. Future studies should focus on the empirical validation of EI tools, explore causality, and assess the influence of cultural and organisational contexts on the effectiveness of emotional intelligence in project management. Keywords: emotional intelligence; project management; leadership; project success Journal: Poslovna izvrsnost - Business Excellence Pages: 57-75 Volume: 19 Issue: 1 Year: 2025 DOI: 10.22598/pi-be/2025.19.1.57 File-URL: https://hrcak.srce.hr/file/480978 File-Format: Application/pdf Handle: RePEc:zag:busexc:v:19:y:2025:i:1:p:57-75 Template-Type: ReDIF-Article 1.0 Author-Name: Marija Ježovit Author-Email: mjezovit@eizg.hr Author-Workplace-Name: Department for Innovation, Business Economics and Business Sectors, The Institute of Economics, Zagreb, Croatia Title: SUSTAINABLE CONSUMPTION OF CLOTHING AMONG ADOLESCENTS: THE ROLE OF MARKETING COMMUNICATION ON SOCIAL MEDIA Abstract: Purpose: The aim of this paper is to identify the determinants and mechanisms shaping sustainable consumption of clothing among adolescents, with a particular focus on the role of marketing communication on social media in the context of fast fashion. Design/Methodology/Approach: The paper conducted theoretical research with the aim of developing a new theoretical framework for shaping sustainable consumption of clothing based on the Value-Attitude-Behaviour Model. Findings and implications: The new theoretical framework for shaping sustainable consumption of clothing encompasses the direct impact of attitudes toward sustainability and attitudes toward social media marketing communication about fast fashion, as well as the indirect impact of the value of consideration of future consequences through attitudes. Additionally, the paper provides recommendations for designing marketing strategies, national policy strategies, and fostering awareness and adaptation of consumer habits toward sustainable development. Limitations: A limitation of the research is the usage of a model that does not incorporate psychodynamic elements. Future studies could therefore consider integrating psychodynamic theories of consumer behaviour. Originality: Consumers in modern society are blinded by the overwhelming amount of marketing messages and often fail to distinguish their own desires from actual life needs. As a result, they purchase products they do not need, particularly in the context of clothing and fast fashion. This phenomenon leads to excessive consumption, with negative consequences visible at the societal level. A solution lies in promoting sustainable consumption of clothing, especially among adolescents, who represent a significant upcoming market segment with strong potential for shaping the future of society. Keywords: sustainable consumption of clothing; adolescents; marketing communication; digital marketing; social media Journal: Poslovna izvrsnost - Business Excellence Pages: 77-95 Volume: 19 Issue: 1 Year: 2025 DOI: 10.22598/pi-be/2025.19.1.77 File-URL: https://hrcak.srce.hr/file/480979 File-Format: Application/pdf Handle: RePEc:zag:busexc:v:19:y:2025:i:1:p:77-95