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STUDY OF THE ELASTICITY OF CUSTOMER DEMAND FOR THE PRICE OF THE USE OF FREIGHT WAGONS 研究客户对货车使用价格的需求弹性
Pub Date : 2023-09-30 DOI: 10.31435/rsglobal_ijite/30092023/8074
Malitskiy Vitalii V., Reznik Nadiia P.
Pricing for the service of using freight cars using data from past periods reduces the income of JSC «Ukrzaliznytsia». The transition to the market price of the service will allow the company to increase demand and income from the use of freight cars.
使用过去时期的数据对货车使用服务进行定价减少了 "乌克兰 "股份公司的收入。向该服务的市场价格过渡将使公司能够增加货运车辆使用的需求和收入。
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引用次数: 0
THE ROLE OF SUSTAINABLE TOURISM IN THE DEVELOPMENT OF THE REGIONAL ECONOMY 可持续旅游在区域经济发展中的作用
Pub Date : 2023-09-30 DOI: 10.31435/rsglobal_ijite/30092023/8020
None Sabir Badraddin oglu Guluzade
The subject of sustainable tourism is being increasingly discussed in recent years because there is a growing recognition of the intricate connection between the environment and the economy. It is crucial to integrate these two components in order to establish a foundation for long-term development that has a positive impact on society as a whole. The tourism industry is experiencing a paradigm shift and this presents challenges that need to be addressed by the relevant authorities and economic stakeholders. It is imperative to guide the industry towards sustainable development in order to tackle these challenges. Based on these findings, our research aims to emphasize the role of tourism in regional development, as well as to measure the impact of intensive and extensive tourism on environmental factors. This will be done through the use of qualitative and quantitative indicators, highlighting the fact that environmental damage ultimately hampers economic growth. The results of our research will enable us to propose several actions that should be taken by both developed and less developed regions to enhance tourism activity while respecting the environment. In conclusion, sustainable tourism is an important topic that requires attention due to the intertwined relationship between the environment and the economy. The tourism industry is undergoing changes that necessitate the implementation of sustainable practices. Our research will analyze the role of tourism in regional development and assess its impact on the environment. These findings will then be used to formulate actionable steps to promote tourism while protecting the environment.
近年来,由于人们越来越认识到环境与经济之间的复杂联系,可持续旅游的话题正受到越来越多的讨论。至关重要的是将这两个组成部分结合起来,以便为对整个社会产生积极影响的长期发展奠定基础。旅游业正在经历范式转变,这带来了需要有关当局和经济利益攸关方应对的挑战。为了应对这些挑战,必须引导该行业走向可持续发展。在此基础上,本研究旨在强调旅游在区域发展中的作用,并衡量集约型和粗放型旅游对环境因子的影响。这将通过使用定性和定量指标来实现,强调环境破坏最终阻碍经济增长的事实。我们的研究结果将使我们能够提出一些发达地区和欠发达地区都应该采取的行动,以在尊重环境的同时加强旅游活动。总之,可持续旅游是一个需要关注的重要话题,因为环境和经济之间的关系错综复杂。旅游业正在经历变革,需要实施可持续的做法。我们的研究将分析旅游业在区域发展中的作用,并评估其对环境的影响。这些调查结果将用于制定可操作的步骤,以促进旅游业,同时保护环境。
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引用次数: 0
THE IMPACT OF POPULATION AGING ON THE SOUTH AFRICAN ECONOMY: A CASE OF THE KING CETSHWAYO DISTRICT MUNICIPALITY 人口老龄化对南非经济的影响:以塞茨瓦约国王区市政当局为例
Pub Date : 2023-09-30 DOI: 10.31435/rsglobal_ijite/30092023/8064
None Zondi Thobekile, None Greyling Lorraine, None Nkomo Nomusa Yolanda
Population aging presents numerous challenges, such as a reduced fiscal balance, changes in the savings patterns of households, and higher age dependency ratios. These consequences are evident for older individuals, the government, and the economy at large. This study examined the impact of population aging on the economic growth of South Africa, studying the King Cetshwayo District Municipality specifically. A panel data set for the period 2002-2020 by Quantec Easy Data was used for the study. A FE regression model was used to examine the relationship between economic growth (GDP per capita), population aging, savings, education, and other independent variables. The findings from the panel data analysis revealed that population aging negatively affects economic growth only in the short run but not in the long run. Also, other factors like education, savings, and income affected economic growth in the King Cetshwayo District Municipality. This study recommends a transformation in the country’s savings by educating the population about the importance of savings in order to improve GDP per capita and the economic wellbeing of the people.
人口老龄化带来了许多挑战,如财政平衡减少,家庭储蓄模式的变化,以及更高的年龄抚养比。这些后果对老年人、政府和整个经济来说都是显而易见的。本研究考察了人口老龄化对南非经济增长的影响,具体研究了塞奇瓦约国王区市政当局。本研究使用了Quantec Easy data 2002-2020年期间的面板数据集。采用FE回归模型检验经济增长(人均GDP)、人口老龄化、储蓄、教育和其他自变量之间的关系。面板数据分析的结果显示,人口老龄化只在短期内对经济增长产生负面影响,而在长期内不会产生负面影响。此外,教育、储蓄和收入等其他因素也影响了King Cetshwayo地区的经济增长。这项研究建议通过教育人们关于储蓄的重要性来改变国家的储蓄,以提高人均GDP和人民的经济福利。
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引用次数: 0
THE EFFECT OF INDIVIDUAL PERCEPTIONS OF INTERNET CONNECTION QUALITY AND DIGITAL FINANCIAL SERVICES’ PLATFORM CREDIBILITY ON THE USAGE OF DIGITAL FINANCIAL SERVICES 个人对互联网连接质量和数字金融服务平台可信度的感知对数字金融服务使用的影响
Pub Date : 2023-09-20 DOI: 10.31435/rsglobal_ijite/30092023/8035
None Rachmat Dimas Pratomo, None Dwini Handayani
Digital Financial Services (DFS) present an opportunity to expand financial access within society; however, DFS adoption remains relatively low in Indonesia. This study aims to assess how individual perceptions of internet connection quality and the credibility of DFS platforms influence their adoption in Indonesia. Utilizing data from the 2020 Digital Economy Household Survey (DEHS) and employing the probit and ordered probit estimation models, the research demonstrates a positive and significant relationship between perceptions of internet connection quality, DFS platform credibility, and the likelihood and frequency of DFS usage. Notably, a majority of DFS users fall under the "occasionally used" category, indicating usage ranging from 3 to 30 minutes per day. The study underscores the need for collaborative efforts to establish a well-distributed, trusted, and secure DFS ecosystem. This necessitates addressing regulatory frameworks, enhancing infrastructure, and improving public financial literacy to enhance user acceptance and utilization of DFS platforms.
数字金融服务(DFS)提供了扩大社会金融准入的机会;然而,DFS在印度尼西亚的采用率仍然相对较低。本研究旨在评估个人对互联网连接质量和DFS平台可信度的看法如何影响它们在印度尼西亚的采用。利用2020年数字经济家庭调查(DEHS)的数据,并采用probit和有序probit估计模型,研究表明,互联网连接质量感知、DFS平台可信度与DFS使用的可能性和频率之间存在显著的正相关关系。值得注意的是,大多数DFS用户属于“偶尔使用”类别,即每天使用3到30分钟。该研究强调了建立分布式、可信和安全的DFS生态系统的协作努力的必要性。这需要解决监管框架,加强基础设施,提高公众金融知识,以提高用户对DFS平台的接受和利用。
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引用次数: 0
THE INFLUENCE OF LEADERSHIP STYLE ON FINANCIAL REPORTING 领导风格对财务报告的影响
Pub Date : 2023-07-15 DOI: 10.31435/rsglobal_ijite/30092023/8021
Christian Aditya Pratama Karel, Rapina Rapina
The purpose of this study is to reveal the truth by examining the impact of leadership style on financial reporting. This study is confirmatory, descriptive, and causal in nature, aiming to examine how predicted factors influence variables along with other variables. The data used in this study comprise primary data obtained from questionnaires distributed to 100 respondents from various organizations in Indonesia. The unit of observation for this study is the accounting and finance department of each organization. The sampling technique employed is a non-probabilistic technique. Hypotheses were tested using a structural equation model (SEM) with model parameter estimation conducted through the partial least squares (PLS) method. The unobservability of the variables involved and the causal relationships between variables should be considered when selecting an SEM analysis technique. In other words, the underlying concept is that management style contributes to improved financial reporting. Leadership style reflects a leader's ability to plan and achieve specific goals and can be determined by the cohesiveness of the group or organization they lead. Leadership style refers to how leaders at the organizational or individual level influence and carry out their tasks. The research results indicate that management style influences financial reporting.
本研究的目的是通过考察领导风格对财务报告的影响来揭示真相。这项研究具有验证性、描述性和因果性,旨在检验预测因素如何影响变量以及其他变量。本研究中使用的数据包括从印度尼西亚各组织向100名受访者发放的问卷中获得的主要数据。本研究的观察单位是每个组织的会计和财务部门。所采用的采样技术是一种非概率技术。假设使用结构方程模型(SEM)进行测试,模型参数估计通过偏最小二乘法(PLS)进行。在选择SEM分析技术时,应考虑所涉及变量的不可观测性以及变量之间的因果关系。换言之,基本概念是管理风格有助于改进财务报告。领导风格反映了领导者计划和实现特定目标的能力,可以由他们领导的团队或组织的凝聚力决定。领导风格是指组织或个人层面的领导者如何影响和执行他们的任务。研究结果表明,管理风格影响财务报告。
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引用次数: 0
REGIONAL LEVEL ANALYSIS OF OPEN GOVERNMENT DEVELOPMENT IN GEORGIA ON THE EXAMPLE OF THE AUTONOMY OF AJARA 格鲁吉亚开放政府发展的区域层面分析&以阿扎尔自治为例
Pub Date : 2023-06-30 DOI: 10.31435/rsglobal_ijite/30062023/8016
RS Global, Author Malvina Jibladze, I. Manvelidze
Georgia has been a member of the "Open Government Partnership" since 2011 and from the day of joining, has been a leading and active member of the international platform with achievements at the governmental, parliamentary, and local self-government levels. The next logical step is the membership of Ajara as a region in the partnership, so it was considered necessary to study the current situation in the executive branches of Ajara in the direction of open governance and gather the information that would further help us prepare recommendations in terms of strengthening open governance in the Ajara region.Depending on the purpose of the research problem and research questions, the research included several methods of data collection: In particular, the official websites of the executive agencies of the region were studied, the social network platforms of agencies were monitored, an analysis of the completeness and quality of published data sets, information requests in different forms and thoughtful evaluation of responses to requests. The paper is also based on all the materials received and used by the Supreme Council of the Autonomous Republic of Ajara within the framework of the thematic research.
自2011年以来,格鲁吉亚一直是“开放政府伙伴关系”的成员,自加入之日起,格鲁吉亚一直是该国际平台的主要和积极成员,在政府、议会和地方自治各级取得了成就。下一个合乎逻辑的步骤是让Ajara成为伙伴关系中的一个地区成员,因此我们认为有必要研究Ajara行政部门在开放治理方面的现状,并收集信息,进一步帮助我们就加强Ajara地区的开放治理提出建议。根据研究问题和研究问题的目的,研究包括几种数据收集方法:特别是研究该地区执行机构的官方网站,监测机构的社交网络平台,分析发布数据集的完整性和质量,不同形式的信息请求以及对请求响应的深思熟虑的评估。该文件还以阿加拉自治共和国最高委员会在专题研究框架内收到和使用的所有材料为基础。
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引用次数: 0
LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA 文献综述:印度尼西亚的舞弊审计
Pub Date : 2023-06-30 DOI: 10.31435/rsglobal_ijite/30062023/8010
Barnabas Tridig S., Santy Setiawan, Naomi Fani Riyanto
Financial statement fraud or corruption is one of the most common types of fraud committed by company executives. Pressure, opportunity, rationalization, arrogance, and the ability to commit fraud are all factors that contribute to financial statement fraud. The role of the auditor is critical in detecting signs of fraud in financial reports. Therefore, the researchers wish to conduct a literature review on audit fraud, focusing on the role of auditing in identifying fraudulent corporate financial statements in Indonesia. Auditors play a crucial role in detecting fraud in a financial report, according to the findings of this study, which the researchers hope will provide future researchers with insight and references for research in the field of fraud auditing and inform the public of this fact.
财务报表欺诈或腐败是公司高管最常见的欺诈类型之一。压力、机会、合理化、傲慢和实施欺诈的能力都是导致财务报表欺诈的因素。审计师的作用对于发现财务报告中的欺诈迹象至关重要。因此,研究人员希望对审计欺诈进行文献综述,重点关注审计在识别印度尼西亚欺诈性公司财务报表中的作用。根据这项研究的结果,审计师在发现财务报告中的欺诈行为方面发挥着至关重要的作用,研究人员希望这将为未来的研究人员在欺诈审计领域的研究提供见解和参考,并将这一事实告知公众。
{"title":"LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA","authors":"Barnabas Tridig S., Santy Setiawan, Naomi Fani Riyanto","doi":"10.31435/rsglobal_ijite/30062023/8010","DOIUrl":"https://doi.org/10.31435/rsglobal_ijite/30062023/8010","url":null,"abstract":"Financial statement fraud or corruption is one of the most common types of fraud committed by company executives. Pressure, opportunity, rationalization, arrogance, and the ability to commit fraud are all factors that contribute to financial statement fraud. The role of the auditor is critical in detecting signs of fraud in financial reports. Therefore, the researchers wish to conduct a literature review on audit fraud, focusing on the role of auditing in identifying fraudulent corporate financial statements in Indonesia. Auditors play a crucial role in detecting fraud in a financial report, according to the findings of this study, which the researchers hope will provide future researchers with insight and references for research in the field of fraud auditing and inform the public of this fact.","PeriodicalId":34262,"journal":{"name":"International Journal of Innovative Technologies in Economy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43165613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE SYSTEM OF PUBLIC ADMINISTRATION ENTITIES IN THE FIELD OF FORENSIC EXPERT ACTIVITY: CONCEPT, STATUS, POWERS, SUBORDINATION AND COORDINATION 司法鉴定活动领域的公共行政主体体系:概念、地位、权力、隶属与协调
Pub Date : 2023-06-14 DOI: 10.31435/rsglobal_ijite/30062023/7997
Nataliia Martynenko
Introduction. Quite complex and contradictory transformation processes aimed at constructing a democratic state and its institutions are taking place in Ukraine. Problem Statement. Modernization of public administration in Ukraine, changes in social relations, insufficient effectiveness of forensic expert support of law enforcement activities and the judiciary, the need for organizational and legal transformations in the field of forensic expert activity. Purpose. Consider the system of public administration entities in the field of forensic expert activity, their concepts, status, powers, subordination and coordination of activities Materials and Methods. General scientific and special research methods: analysis, modeling and forecasting, dialectical, structural-functional, synergistic, normative-logical, comparative-legal, analogy, extrapolation and legal interpretation. Results. It is proposed to consider the system of public administration entities in the field of forensic expert activity as a complete, interdependent, hierarchically structured set of subjects who, in accordance with the purpose and within the limits of authority, conduct public administration in the field of forensic expert activity in order to implement their own tasks and functions with the aim of providing justice in Ukraine with an independent, qualified and objective examination, focused on the maximum use of the achievements of science and technology. Conclusions. The system of public administration entities in the field of forensic expert activity consists of: 1) ministries and other state bodies, to the sphere of management of which belong state specialized institutions that conduct forensic expert activity; 2) entities of forensic expert activity. The creation of a system of self-governance of forensic experts will contribute to the reduction of state regulation in the field of forensic examination and must be approved by law. In the normative legal acts on advisory and other auxiliary bodies, in particular, in the Regulation on the Coordinating Council on Forensic Examination Issues under the Ministry of Justice of Ukraine, the sections on the formation of the composition should take into account the right of forensic experts who are not employees of state specialized institutions and members of public organizations of forensic experts, to be elected to advisory and other auxiliary bodies. The creation of an effective system of public administration subjects in the field of forensic expert activity should be based on the European administrative and legal concept of “public administration”, developed relevant theoretical provisions, and have an appropriate legal basis. It is necessary to establish new approaches to the system of public administration entities in the field of forensic expert activity in order to ensure justice with independent, qualified and objective examination that would meet the requirements of international standards and modern challenges.
介绍旨在建设一个民主国家及其机构的非常复杂和矛盾的转型进程正在乌克兰进行。问题陈述。乌克兰公共行政的现代化、社会关系的变化、法医专家对执法活动和司法机构的支持不够有效、法医专家活动领域需要进行组织和法律改革。意图考虑法医专家活动领域的公共行政实体体系,它们的概念、地位、权力、隶属关系和活动的协调材料和方法。一般科学和特殊研究方法:分析、建模和预测、辩证、结构功能、协同、规范逻辑、比较法律、类比、外推和法律解释。后果建议将法医专家活动领域的公共行政实体制度视为一套完整、相互依存、层次分明的主体,根据目的并在权限范围内,在法医专家活动领域进行公共管理,以执行自己的任务和职能,目的是为乌克兰司法提供独立、合格和客观的审查,重点是最大限度地利用科学和技术成果。结论。法医专家活动领域的公共行政实体体系包括:1)各部委和其他国家机构,其管理范围属于从事法医专家活动的国家专门机构;2) 法医专家活动的实体。建立法医专家自治制度将有助于减少法医检查领域的国家监管,必须得到法律的批准。在关于咨询机构和其他辅助机构的规范性法律文书中,特别是在《乌克兰司法部法医检查问题协调委员会条例》中,关于组成的章节应考虑到非国家专门机构雇员和法医专家公共组织成员的法医专家有权当选为咨询机构和其他辅助机构的成员。在法医专家活动领域建立一个有效的公共行政主体体系,应以欧洲“公共行政”的行政和法律概念为基础,制定相关的理论规定,并具有适当的法律基础。有必要对法医专家活动领域的公共行政实体制度制定新的做法,以确保司法公正,进行独立、合格和客观的审查,以满足国际标准的要求和现代挑战。
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引用次数: 0
THE IMPORTANCE OF THE HOST COUNTRY AND ITS REGION DEVELOPMENT STRATEGY IN CONDITIONS OF MASS MIGRATION 大规模移民条件下东道国及其区域发展战略的重要性
Pub Date : 2023-06-13 DOI: 10.31435/rsglobal_ijite/30062023/7995
Melnyk T. S., Khrystofor O. V., Melnyk O. V.
The article deals with the main problems generated by migration processes. The causes of the migration crisis and current migration features are indicated. The necessity of migration processes managing aimed at migrants’ integration acceleration into the host society is empathized. The need of general migration strategy for the EU countries updating and the development strategies for recipient countries formation, taking to account the increase in labor resources, is substantiated. On a specific example, an analysis of the opportunities and risks associated with the implementation of a development strategy in the context of the massive influx of forced migrants (refugees) was carried out. The most expedient strategy of for the development of the country, focused on the efficient use of labor potential, has been formulated, its main tasks and key challenges, and the expectations of stakeholders have been identified. The expediency of developing a development strategy is justified by the expected results from its implementation, corresponding to the evolution of the needs of the country’s economy.
本文讨论了迁移过程中产生的主要问题。指出了移民危机的原因和当前的移民特点。移民过程管理的必要性旨在加速移民融入东道国社会,这一点值得同情。考虑到劳动力资源的增加,欧盟国家更新总体移民战略和受援国形成发展战略的必要性得到了证实。在一个具体的例子中,分析了在被迫移民(难民)大量涌入的情况下执行发展战略的机会和风险。制定了国家发展的最有利战略,重点是有效利用劳动力潜力,确定了其主要任务和关键挑战,并确定了利益相关者的期望。根据国家经济需求的演变,制定发展战略的权宜之计是有理由的。
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引用次数: 0
ECOLOGICAL AND ECONOMIC PROCESS OF ADAPTATION OF BERRY CULTIVATION IN UKRAINE 乌克兰浆果栽培适应的生态经济过程
Pub Date : 2023-06-13 DOI: 10.31435/rsglobal_ijite/30062023/7996
Vysochanska M., Zubchenko V., Koval A.
The article analyzes, identifies, and formulates measures for the ecological and economic process of adaptation of berry cultivation in Ukraine. It is substantiated that compliance with environmental standards of berry cultivation in Ukraine can be ensured through various measures. One of the most important measures is the establishment of norms and requirements for the use of fertilizers, pesticides, and other chemical plant protection products. For this purpose, certain limits and norms can be set for the maximum permissible residues of chemicals on grown berries and other products. It is important to conduct regular monitoring of soil and water quality in the areas where berry crops are grown to identify any environmental problems in time and take the necessary measures to address them. It has been determined that support for the development of small and medium-sized enterprises engaged in the cultivation of berry crops and providing them with financial assistance for the implementation of environmentally friendly growing technologies is necessary.
本文对乌克兰浆果种植的生态经济适应过程进行了分析、识别和制定措施。事实证明,可以通过各种措施确保乌克兰浆果种植符合环境标准。最重要的措施之一是制定化肥、农药和其他化学植保产品的使用规范和要求。为此目的,可以对种植的浆果和其他产品上的化学物质的最大允许残留量设定一定的限制和标准。定期监测浆果作物种植区的土壤和水质,及时发现环境问题,并采取必要措施加以解决,这一点很重要。已经确定,必须支助从事浆果作物种植的中小型企业的发展,并向它们提供财政援助,以便实施无害环境的种植技术。
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引用次数: 0
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International Journal of Innovative Technologies in Economy
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