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Assessing The Challenges And Prospects of MSMEs Development: In The Case Of Ethiopia 评估中小微企业发展的挑战与前景:以埃塞俄比亚为例
Pub Date : 2023-07-21 DOI: 10.55065/intraders.1296288
Hanan Tahir Ahmed, Nur ÖZER CANARSLAN
For a country like Ethiopia, Africa's second most populous nation, the development of MSMEs helps to reduce unemployment and boost the country's overall economy by fostering the growth of industries. For this reason, the overall objective of the study is to assess and analyze major challenges hindering the development of Micro, Small, and Medium Enterprises in Ethiopia. Wood and metalwork, food processing, and textile and garment subsectors located in Nifas Silk Lafto Sub-city/Addis Ababa, were chosen for data collection due to their convenience. Survey data was collected from 291 MSME owners and/or managers, through a questionnaire. Descriptive findings showed that financial, infrastructural, working place, and technological factors, respectively, were found to be the four top most severe problems that challenged the MSMEs development. Inferential analysis output, on the other hand, indicates that technological, marketing, work place, political-legal, and infrastructure factors all have a significant effect on the development of MSMEs, with the exception of infrastructure.
对于埃塞俄比亚这样一个非洲人口第二多的国家来说,中小微企业的发展有助于减少失业,并通过促进工业增长来促进国家的整体经济。出于这个原因,本研究的总体目标是评估和分析阻碍埃塞俄比亚微型、小型和中型企业发展的主要挑战。选择位于Nifas Silk Lafto副城市/亚的斯亚贝巴的木材和金属加工、食品加工以及纺织和服装分部门进行数据收集,因为它们方便。通过问卷调查收集了291名中小微企业主和/或经理的调查数据。描述性研究结果表明,金融、基础设施、工作场所和技术因素分别是中小微企业发展面临的四个最严重的问题。另一方面,推论分析结果表明,除基础设施因素外,技术、市场、工作场所、政法和基础设施因素都对中小微企业的发展有显著影响。
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引用次数: 0
Impact of Smart Classroom Modification on Student Performance in Ekiti State Secondary Schools 智能教室改造对Ekiti州立中学学生表现的影响
Pub Date : 2023-07-21 DOI: 10.55065/intraders.1272301
Ogunlade BAMİDELE OLUSOLA, Olubusayo Victor Fakuade
Until recently, education in Nigeria was delivered using ancient classroom techniques that required students to sit through lengthy teacher monologues. However, the advancements in science and technology to make learning more interactive, intelligent, and practical led to a paradigm shift in the educational system. The study strategy was a descriptive survey to gather primary data by creating pertinent questionnaires and employing a quantitative data-collection technique. As a result, the researcher discovered a reliability coefficient of 0.75. The population of this study consisted of students in public schools with cutting-edge learning environments. In addition, 277 male and female students were chosen for this study using random sampling methods. According to the findings, there is a strong connection between effective classroom instruction and students' academic performance. Therefore, smart classrooms should be promoted and implemented to close the knowledge gap between learners in rural and urban areas.
直到最近,尼日利亚的教育还在使用古老的课堂教学方法,要求学生坐着听老师冗长的独白。然而,科学技术的进步使学习更具互动性、智能化和实践性,这导致了教育系统的范式转变。研究策略是描述性调查,通过创建相关问卷和采用定量数据收集技术来收集主要数据。结果,研究者发现可靠性系数为0.75。本研究的研究对象是拥有先进学习环境的公立学校的学生。此外,本研究采用随机抽样的方法,选取277名男女学生进行研究。根据研究结果,有效的课堂教学与学生的学习成绩之间存在很强的联系。因此,应该推广和实施智能教室,缩小城乡学习者之间的知识差距。
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引用次数: 0
Kiracı Konumundaki Şirketlerin Finansal Kiralama İşleyişlerindeki Muhasebeleştirme Hataları veya Hileleri
Pub Date : 2023-07-09 DOI: 10.55065/intraders.1288268
Gökhan Baral
Finansal Kiralama veya Finansal İcare ile Bankalar, Katılım Bankaları, Finansal Kiralama Şirketleri işletmelerin ihtiyacı varlıkları uygun sürede taksitlendirerek şirketlere kiralamaktadırlar. Kiralama; işletmede kullanılacak bir varlığın satın alınarak sermayenin ona bağlanması, satın almak için kredi alınması veya varlığı edinmek için yeni ortak alınması problemlerine alternatif bir yoldur. Kiralamada, kiraların ve faiz/kar paylarının gider yazdırılmasına izin verilmektedir. Yatırım mallarının kiralanması durumunda daha düşük KDV ödenmesi söz konusudur. Muhasebe Tebliğleri ile vergi usul kanunlarının işleyişlerinin farklılık göstermesi, muhasebenin temel görevi olan bilgi verme görevinin yerini vergi borcu hesaplamaymış gibi algılanması muhasebe kayıtlarını özünden ayrıştırmaktadır. Muhasebe; ortaklara, yöneticilere, devlete bilgi veren bir bilim dalıdır. Muhasebe kayıtları doğru olursa mali tablolar da doğru olur. Gerek iç denetçilere gerekse bağımsız denetçilere göre muhasebe kayıtlarındaki farklılıklar hata/hile ile yapılmaktadır. Çalışmadaki amacımız; yeminli mali müşavirlerle, mali müşavirlerle yapılan mülakatlar ve literatür çalışmalarıyla Finansal kiralama veya icare yapan kiracı konumundaki şirketlerin muhasebeleştirme farlılıklarına, hata/hilelerine dikkat çekmektir. Şirketin kiralama konusu varlığı teslim aldığında, kira faizlerinin veya kar payları ödendiğinde, amortisman ve katma değer vergisi gösterildiğindeki muhasebe kayıtlarında yapılan hata/hileler tespit edilmiştir. Muhasebe denetimi yapanlara, muhasebe çalışanlarına, muhasebe eğitimi alanlara yardımcı olacaktır düşüncesiyle çalışma hazırlanmıştır.
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引用次数: 0
Uluslararası Vergileme İş Birliğinde Güncel Eğilimler
Pub Date : 2022-12-30 DOI: 10.55065/intraders.1199696
Yunus Köse
Neoliberal iktisat politikalarının geniş ölçüde güç bulduğu ve farklı uluslararası mali mevzuatların ve çifte vergilendirmeyi önleme anlaşmaları (ÇVÖA) nın yürütüldüğü geniş bir coğrafyada faaliyet gösteren çok uluslu şirketler (ÇUŞ) agresif vergi planlaması motivasyonu ile önemli bir maliyet bileşeni olan verginin grup içerisinde optimum dağılımını sağlamak maksadıyla gerçekleştirdikleri vergi arbitrajları ile düşürdükleri efektif vergi oranları bir çok ülkenin vergi gelirlerinin aşınmasına sebep olmuştur. Uluslararası vergilendirmede iş birliği ihtiyacının doğduğu dönemlerde temel argüman çifte vergilendirme veya çifte vergilendirmeme iken, ÇUŞ’in gerçekleştirdikleri vergi arbitrajları ile ortaya çıkan vergi kaçırma ve vergiden kaçınma olguları uluslararası vergilendirme iş birliğinin yeni argümanları haline gelmiştir. Özellikle batılı devletlerin başını çektiği ve uluslararası örgütlerin yürüttüğü iş birliği hareketleri devletlerin vergi gelir kayıplarını önemli ölçüde azaltacağı gibi grup şirketlerin işletme yapılarında da ciddi dönüşümlere neden olacaktır.
在新自由主义经济政策大行其道、各种国际财政立法和避免双重征税协定(DTAs)纷纷生效的广阔地域开展业务的跨国公司(MNCs),出于积极的税收筹划动机,通过税收套利降低实际税率,以确保作为重要成本组成部分的税收在集团内部的最佳分配,造成了许多国家税收的流失。双重征税或不双重征税是国际税收合作需求产生时期的主要论点,而由多国企业进行税收套利而产生的逃税和避税现象则成为国际税收合作的新论点。特别是由西方国家和国际组织主导的合作运动,将大大减少国家税收的损失,并将引起集团公司业务结构的严重变革。
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引用次数: 0
The Innovation Development of the European Union: Regional Clustering 欧盟的创新发展:区域集群
Pub Date : 2022-12-19 DOI: 10.55065/intraders.1203666
E. Panina
Innovative development is one of the political priorities of the European Union countries. The Commission of the European Communities recommends that countries pursue innovation policies at the regional level. The regional development of innovations is possible only in conditions of openness. It is important to understand in which conditions the regions will support each other, and in which they will become competitors pulling over limited resources. The strength of mutual influence is determined by economic, technological and geographical distances. In this study we determined how technological development in one region effects the level of development of neighboring territories in the European Union. The research methodology is the calculation of spatial autocorrelation (global and local Moran index I) by the number of patents in 2018-2021 in 169 regions of Europe. Among the regions four groups were identified: innovation cluster centers, innovation agglomerations, the neighbors of innovative cores and the territories outside the influence. The dynamics of development is also analyzed. It is shown that in some cases regions form technological clusters (in Germany, Belgium, the Netherlands) or pull assets from neighbors to more innovative regions (in France, Austria, Denmark). In general, most regions of the EU regions have the low level of patent activity. At the same time, it is possible to identify regions - innovation centers, for instance, Castile-Leon (Spain), Masovian voivodeship (Poland). Understanding the emerging innovation blocs in the European Union will allow to implement more focused and effective policy.
创新发展是欧盟国家的政治重点之一。欧洲共同体委员会建议各国在区域一级推行创新政策。创新的区域发展只有在开放的条件下才有可能。重要的是要了解在什么条件下这些地区会相互支持,在什么情况下它们会成为争夺有限资源的竞争对手。相互影响的强度是由经济、技术和地理距离决定的。在这项研究中,我们确定了一个地区的技术发展如何影响欧盟邻近地区的发展水平。研究方法是通过2018-2021年欧洲169个地区的专利数量计算空间自相关性(全球和地方Moran指数I)。其中,创新集群中心、创新集聚区、创新核心周边区和创新核心外围区可分为四类。并分析了发展的动态。研究表明,在某些情况下,地区形成技术集群(在德国、比利时、荷兰)或将资产从邻国吸引到更具创新性的地区(在法国、奥地利、丹麦)。总体而言,欧盟大部分地区的专利活动水平较低。与此同时,也有可能确定区域——创新中心,例如,卡斯蒂利亚-莱昂(西班牙)、马索夫省(波兰)。了解欧盟新兴的创新集团将有助于实施更有针对性和更有效的政策。
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引用次数: 0
Has the Great Recession and the Pandemic been one of the Triggers for the rise in Unemployment? A Comparative analysis: Türkiye & EU27 大衰退和大流行是失业率上升的诱因之一吗?比较分析:日本与欧盟27国
Pub Date : 2022-12-10 DOI: 10.55065/intraders.1202498
María Jesús Arroyo Fernández, Pedro Fernández Sánchez, M. García-Centeno, Inmaculada Hurtado Ocaña
In 1999 the European Council celebrated in Helsinki, on a proposal by the Commission, made Türkiye a candidate country for EU membership. In order to make further progress in the process, a number of reforms, both political and economic, had to be implemented. The aim of this paper is twofold. First, to study the evolution of one of the main macroeconomic indicators: unemployment. Secondly, through the estimation of dynamic econometric models, to analyse the possible differences in the evolution of unemployment in Türkiye and in the EU27, depending on variables such as per capita income, population, inflation, investment or public debt. And also, what has been the Keywords: Unemployment rate; Great Recession, Covid-19; macroeconomic variables; labour market policies.
1999年,欧洲理事会在赫尔辛基举行了庆祝活动,根据委员会的提议,土耳其成为欧盟候选国。为了在这一进程中取得进一步进展,必须执行一些政治和经济改革。本文的目的是双重的。首先,研究主要宏观经济指标之一:失业率的演变。其次,通过动态计量经济模型的估计,根据人均收入、人口、通货膨胀、投资或公共债务等变量,分析德国和欧盟27国失业演变的可能差异。关键词:失业率;大衰退、新冠肺炎;宏观经济变量;劳动力市场政策。
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引用次数: 0
Uçak Etkinliğinin Operasyonel ve Finansal Metrikler Açısından Analitik Olarak İncelenmesi
Pub Date : 2022-12-01 DOI: 10.55065/intraders.1198846
Yaşar Köse, Ceyda Aktan
Bu çalışmada dar gövdeli Boeing 737 NG ve Airbus A 319 dar gövdeli ve Boeing 777-200 ve Airbus A330-300 geniş gövdeli uçaklarının karşılaştırmalı etkinlik analizlerinin örnek veriler üzerinden finansal ve operasyonel göstergeler kullanılarak yapılması amaçlanmaktadır. Bu çalışmada TOPSİS yöntemi kullanılarak yapılan analitik çalışmada kullanılan veriler esas alındığında; bölgesel uçuşların gerçekleştirdiği dar gövdeli uçaklardan B737-700’ün, A319’a göre; uzun mesafeli ve kıtalararası uçuşların gerçekleştirildiği geniş gövdeli uçaklardan A330-330 uçağının, B777-200 uçağına göre maliyet avantajına sahip olduğu belirlenmiştir. Çalışmada ayrıca kullanılan radar grafik yöntemine göre; A319 dar gövdeli uçağının B 737-700 dar gövdeli uçağına göre genel olarak daha üstün operasyonel özellikler gösterdiği; B 777-700 geniş gövdeli uçağının ise A330 geniş gövdeli uçağına göre genel olarak daha üstün operasyonel özellikler gösterdikleri belirlenmiştir
本研究旨在利用样本数据的财务和运营指标,对波音 737 NG 和空中客车 A319 窄体飞机以及波音 777-200 和空中客车 A330-300 宽体飞机进行效率比较分析。在本研究中,根据使用 TOPSIS 方法进行分析研究的数据,确定用于支线航班的窄体飞机之一 B737-700 比 A319 具有成本优势;用于长途和洲际航班的宽体飞机之一 A330-330 比 B777-200 具有成本优势。根据研究中使用的雷达图法,A319 窄体飞机与 B 737-700 窄体飞机相比总体上具有更优越的运行特性,而 B 777-700 宽体飞机与 A330 宽体飞机相比总体上具有更优越的运行特性。
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引用次数: 0
The Importance of Scenario Planning Functions for Company’s Performance in The Contemporary Environment 当代环境下情景规划功能对公司绩效的重要性
Pub Date : 2022-11-11 DOI: 10.55065/intraders.1143265
Andrijana BOJADJİEVSKA DANEVSKA
Today ‘s turbulent environment delivered through the global complexity and dynamic change requires from companies to develop the ability for researching the factors that initiate changes and capacity for anticipating the possible solutions to potential problems. Throughout history, the methods of forecasting and later the strategic planning, as way of establishing a vital link between the organization's future and the environment, are continuously applied. They complement themselves, but the strategic actions and business models they point out are limited only to the known events, factors and actors. With the scenario planning, companies develop plans for different alternative futures that may unfold and contain significant changes in the environment for which they otherwise have limited data. Through narratives and graphically presenting number of alternative stories about the future environment, companies actually include structurally different and unexpected future events, factors and actors in their plans and prepare adequate courses of actions for them. The purpose of this research paper is to emphasize the role that scenario planning has in dealing with uncertainty in the environment as the only certain element of the future, and thus to expose its functions it offers to managers to test their alternatives in dealing with potential constraints or seizing future opportunities. For the research, empirical research was conducted among 52 Macedonian companies by distributing questionnaires (online and physically) for determining the degree of application of scenario planning method and its functions.
当今动荡的环境通过全球复杂性和动态变化传递,要求公司发展研究引发变化的因素的能力和预测潜在问题的可能解决方案的能力。纵观历史,预测的方法和后来的战略规划,作为在组织的未来和环境之间建立重要联系的方式,被不断地应用。它们是互补的,但它们指出的战略行动和商业模式仅限于已知的事件、因素和参与者。通过情景规划,公司为不同的替代未来制定计划,这些未来可能会在环境中展开并包含重大变化,否则他们的数据有限。通过叙述和图形化地呈现关于未来环境的许多不同的故事,公司实际上在他们的计划中包含了结构上不同的和意想不到的未来事件、因素和参与者,并为他们准备了充分的行动方案。本研究论文的目的是强调情景规划在处理环境中的不确定性方面的作用,作为未来唯一确定的因素,从而暴露其功能,为管理人员提供测试他们在处理潜在约束或抓住未来机会方面的替代方案。在研究中,通过发放问卷(在线和实体)对52家马其顿公司进行实证研究,以确定情景规划方法的应用程度及其功能。
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引用次数: 0
THE COMPETITIVENESS POSITION OF THE REPUBLIC OF NORTH MACEDONIA: OPPORTUNITIES AND WEAKNESSES 北马其顿共和国的竞争力地位:机遇与劣势
Pub Date : 2022-10-27 DOI: 10.55065/intraders.1132830
Kristina Velichkovska, N. Ramadani
Competitive advantage is a very popular concept and one of the most important tools for faster integration of the national economy in the global market, which is projected to result in increased exports, higher growth, improved living standards, and long-term prosperity. For small, open economies like the Republic of North Macedonia, this global integration is especially crucial for domestic enterprises to be able to sell and compete on the global market. The purpose of this study is to analyze the competitive position of the Macedonian economy in the period 1996-2019 in order to identify weaknesses and potential bottlenecks that would result in recommendations for policymakers.
竞争优势是一个非常流行的概念,也是国民经济更快融入全球市场的最重要工具之一,预计这将导致出口增加、经济增长加快、生活水平提高和长期繁荣。对于像北马其顿共和国这样的小型开放经济体来说,这种全球一体化对于国内企业能够在全球市场上销售和竞争尤为重要。本研究的目的是分析1996-2019年期间马其顿经济的竞争地位,以确定弱点和潜在瓶颈,从而为政策制定者提供建议。
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引用次数: 0
The association between healthcare staff personal branding and patients’ perceived service quality: An evidence based research of the healthcare sector in Pakistan 医护人员个人品牌与患者感知服务质量之间的关系:巴基斯坦医疗保健部门的一项基于证据的研究
Pub Date : 2022-10-27 DOI: 10.55065/intraders.1131331
Hina Zahoor, Nasiri Mustafa
Personal branding has become an important notion in health care management literature in the current era. The healthcare staff should be recognized as members of the team who provide quality care to patients. The present research examines the impact of personal branding of radiologists on perceived service quality placing particular emphasis on the health care sector in Pakistan. A convenience sampling method was used. The variables of personal branding are communication, behaviour and appearance and the variables of Perceived Service quality are responsiveness and reliability. The results of the study indicate that Communication is significantly correlated to responsiveness and reliability. Behaviour was significantly correlated to responsiveness while appearance significantly correlated to reliability. The finding of the study affirms the significance of personal branding as one of the crucial components in improving Perceived Service quality by health care units.
个人品牌已成为当今时代医疗管理文献中的一个重要概念。医护人员应该被认为是为患者提供高质量护理的团队成员。本研究考察了放射科医生的个人品牌对感知服务质量的影响,特别强调了巴基斯坦的卫生保健部门。采用方便抽样方法。个人品牌的变量是沟通、行为和外表,感知服务质量的变量是响应性和可靠性。研究结果表明,沟通与反应性和可靠性显著相关。行为与反应显著相关,而外表与可靠性显著相关。研究结果肯定了个人品牌在提高医疗单位感知服务质量方面的重要作用。
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引用次数: 0
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InTraders International Trade Academic Journal
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