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Ekonomska Misao i Praksa-Economic Thought and Practice最新文献

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NON-FINANCIAL REPORTING AND ELEMENTS OF PERFORMANCE - ANALYSIS OF STATE OWNED ENTERPRISES IN CROATIA, SLOVENIA AND HUNGARY 非财务报告与绩效要素&克罗地亚、斯洛文尼亚和匈牙利国有企业分析
IF 0.5 Q4 ECONOMICS Pub Date : 2022-12-01 DOI: 10.17818/emip/2022/2.3
Martina Dragija Kostić, Josip Čičak, Matej Ljubić
Background: Non-financial reporting in the public sector is a relatively new topic. In the European Union, through Directive 2014/95/EU, non-financial reporting of public interest entities with over five hundred employees at the reporting date was introduced. Thus, member states are obliged to incorporate non-financial reporting into their national legislation. Purpose: The paper examines the assumption that more profitable companies will publish more information in non-financial reports to show their performance. Another assumption is that more indebted companies are producing more non-financial disclosures. Therefore, the purpose of this study was to determine whether there was a relationship between the information that is made public in public sector enterprises' (SOEs') non-financial reports and their financial performance. Methods/Approach: The paper analyses data from publicly available non-financial reports of SOEs for the period 2017-2019. The sample consists of 27 companies, including 10 Croatian SOEs, 10 Slovenian SOEs, and 7 Hungarian SOEs. Findings: Based on the conducted research we have drawn following findings; State ownership has a negative impact on the information provided in non-financial reports, while the quantity of information provided and the number of employees are positively correlated. Profitability has a negative impact on non-financial reporting, while a higher net profit will increase non-financial disclosures. Leverage has a positive impact on the IRD index in the sample of Croatia and Slovenia that was observed. Conclusion: Non-financial reporting has been implemented in accordance with Directive 2014/95/EU. In the examined sample of SOEs a correlation was found between non-financial reporting and the profitability and indebtedness of SOEs. Originality: Research in the paper has been made on previously unresearched examples – SOEs non-financial reporting in Croatia, Slovenia and Hungary.
背景:公共部门的非财务报告是一个相对较新的话题。在欧盟,通过第2014/95/EU号指令,引入了截至报告日员工超过500人的公共利益实体的非财务报告。因此,成员国有义务将非财务报告纳入其国家立法。目的:本文考察了一种假设,即利润更高的公司将在非财务报告中发布更多信息来显示其业绩。另一种假设是,负债越多的公司披露的非财务信息越多。因此,本研究的目的是确定公共部门企业(SOE)非财务报告中公开的信息与其财务业绩之间是否存在关系。方法/方法:本文分析了2017-2019年国有企业公开非财务报告的数据。样本包括27家公司,包括10家克罗地亚国有企业、10家斯洛文尼亚国有企业和7家匈牙利国有企业。研究结果:根据所进行的研究,我们得出了以下结论;国家所有权对非财务报告中提供的信息有负面影响,而提供的信息数量与雇员人数呈正相关。盈利能力对非财务报告有负面影响,而更高的净利润将增加非财务披露。在克罗地亚和斯洛文尼亚的样本中,杠杆作用对IRD指数有积极影响。结论:非财务报告已根据2014/95/EU指令执行。在被调查的国有企业样本中,发现非财务报告与国有企业的盈利能力和负债之间存在相关性。独创性:本文研究了以前未检索到的例子——克罗地亚、斯洛文尼亚和匈牙利的国有企业非财务报告。
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引用次数: 0
TRANSPORT BEHAVIOUR, PERCEIVED EXPERIENCE AND SMART TECHNOLOGY USAGE OF TOURIST DESTINATION VISITORS 旅游目的地游客的交通行为、感知体验和智能技术使用
IF 0.5 Q4 ECONOMICS Pub Date : 2022-12-01 DOI: 10.17818/emip/2022/2.5
N. Kovačić, T. Car, Ljubica Pilepić Stifanich
With the purpose of establishing differences in behaviour of tourist destination visitors this paper aims to identify their habits, attitudes and activities with regard to transport modalities used on a daily basis, during the trip to the destination, and while staying in the destination, highlighting the aspect of smart technology usage. The results of this study are part of a more extensive research on the behaviour of tourist destination visitors, conducted as part of the Project Cekom – Competence Center for Smart Cities, whereby the research tools and methods were built on the ETIS (European Tourism Indicators System) methodology. Approximately seven hundred visitors of the Primorje-Gorski Kotar County, which was taken as a case study, were included in the research. The study showed that accessibility was one of the key factors in destination choice for the respondents, and that their everyday transport behaviour patterns differ somewhat from their behaviour pattern when travelling and vacationing. Statistically significant differences were determined in the perceived experience of different groups of destination visitors’, as well as in the frequency of use of smart technologies among groups of visitors with different transport behaviour. One of the research limitations with regard to generalization of conclusions is research focus on a specific destination area, as well as the pre-defined structure of the research sample, which is in line with the requirements of the funding EU project. Differences in transportation behaviour among groups of respondents in general, and in relation to the use of smart technologies, should be verified on a larger sample, in other destination areas. Acknowledging the behavioural aspects, i.e. the differences in the transport behaviour and smart technologies usage has social and practical implications for destinations, in the context of the changed dynamics in the relationships and roles of stakeholders on the tourism market.
为了确定旅游目的地游客的行为差异,本文旨在确定他们的习惯、态度和活动,包括日常使用的交通方式,在目的地旅行期间,以及在目的地逗留期间,突出智能技术的使用方面。这项研究的结果是对旅游目的地游客行为的更广泛研究的一部分,作为Cekom项目-智慧城市能力中心的一部分,其中研究工具和方法是建立在ETIS(欧洲旅游指标系统)方法之上的。以滨海边疆区-戈尔斯基科塔尔县为例,约有700名游客被纳入研究范围。研究表明,交通便利性是受访者选择目的地的关键因素之一,他们的日常交通行为模式与旅行和度假时的行为模式有所不同。不同目的地游客群体的感知体验,以及不同交通行为的游客群体使用智能技术的频率,在统计上存在显著差异。在结论的概括方面,研究的局限性之一是研究集中于特定的目的区域,以及预先定义的研究样本结构,这符合资助欧盟项目的要求。应在其他目的地地区的更大样本上核实一般答复者群体之间的交通行为差异,以及与智能技术的使用有关的差异。在旅游市场上利益相关者的关系和角色发生变化的背景下,承认行为方面的差异,即交通行为和智能技术使用的差异,对目的地具有社会和实际意义。
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引用次数: 0
KREIRANJE I ANALIZA KORISNIČKOG ISKUSTVA U REPUBLICI HRVATSKOJ
IF 0.5 Q4 ECONOMICS Pub Date : 2022-12-01 DOI: 10.17818/emip/2022/2.9
Ozren Rafajac
Upravljanje korisničkim iskustvom podrazumijeva analizu i oblikovanje interakcije korisnika s proizvodom i brendom radi unapređenja prodaje, imidža organizacije i lojalnosti korisnika. U ovom radu analizira se kako poslovne organizacije u Republici Hrvatskoj prikupljaju podatke o korisnicima i koja korisnička iskustva najčešće stvaraju. U empirijskom istraživanju koristi se mrežni anketni upitnik sa 16 pitanja na koja su u potpunosti odgovorile 54 (N) poslovne organizacije iz Republike Hrvatske. Čak 38,9% ispitanih organizacija ne prikuplja nikakve podatke o korisnicima, a samo 46,3% ispitanih organizacija omogućuje korisnicima evaluaciju proizvoda i usluga. Analizom je identificirana statistički značajna pozitivna povezanost između percipiranog unaprjeđenja korisničkog iskustva i percipirane lojalnosti korisnika (τb = .335, p = .005). Poslovne organizacije obuhvaćene istraživanjem tek ponekad ili rijetko stvaraju obrazovna i estetska iskustva, a vrlo rijetko ili nikad zabavna i eskapistička iskustva. Ovaj je rad namijenjen vlasnicima tvrtki i menadžerima koji nastoje unaprijediti prodaju, imidž organizacije i lojalnost korisnika.
用户体验管理意味着用户与产品和品牌互动的分析和形式,以提高销售、组织和用户信心。这是一个由Hrvatskoj共和国组织的分析小组,负责组织korisnicima和koja korisnička iskustva najčeše stvaraju。在帝国研究中,使用16个问题的网络问卷对来自克罗地亚共和国的54(N)个商业组织进行了全面调查。至少38.9%的调查组织不收集任何用户数据,只有46.3%的调查组织允许用户评估产品和服务。该分析发现,用户体验的感知改善与用户忠诚度之间存在统计学上显著的正相关(τb=0.335,p=.005)。研究所涵盖的商业组织有时或很少创造教育和美学体验,很少或永远不会有乐趣和逃避现实的体验。这项工作是为那些试图提高销售、组织和用户忠诚度的公司和经理准备的。
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引用次数: 0
MACROECONOMIC FACTORS OF NON-PERFORMING LOANS: THE CASE OF BOSNIA AND HERZEGOVINA 不良贷款的宏观经济因素:波斯尼亚和黑塞哥维那的情况
IF 0.5 Q4 ECONOMICS Pub Date : 2022-12-01 DOI: 10.17818/emip/2022/2.4
Ante Džidić, I. Živko, A. Çolak
This paper examines the key macroeconomic factors of non-performing loans (NPLs) in the banking sector of Bosnia and Herzegovina. The research is conducted on quarterly time series data within the period from 2005 to 2019. The autoregressive distributed lag (ARDL) approach is used to model the long-run and short-run relationship between macroeconomic time series. The research results show that increase in real GDP is associated with decrease in NPLs, while rising unemployment and consumer prices are correlated with higher levels of NPLs at 5% significance level.
本文考察了波斯尼亚和黑塞哥维那银行业不良贷款(NPLs)的关键宏观经济因素。本研究采用2005年至2019年的季度时间序列数据。采用自回归分布滞后(ARDL)方法对宏观经济时间序列之间的长期和短期关系进行建模。研究结果表明,实际GDP的增长与不良贷款的下降相关,而失业率和消费价格的上升与不良贷款水平的上升相关,其显著性水平为5%。
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引用次数: 2
THE ECONOMIC ENVIRONMENT AS A PREDICTOR OF ENTREPRENEURIAL INTENTIONS 经济环境作为创业意向的预测指标
IF 0.5 Q4 ECONOMICS Pub Date : 2022-12-01 DOI: 10.17818/emip/2022/2.8
Željko Požega, D. Ribić
The goal of the paper is to examine the influence of the economic environment of the individual’s place of origin on the intensity of entrepreneurial intentions which are seen in the desire to start an entrepreneurial venture. Economic factors primarily mean the economic development of a certain area, which in the present study is expressed as the size of GDP. The study’s respondents were students who had enrolled at the Republic of Croatia’s higher education institutions where the study programmes are focused on some of the forms of entrepreneurial education: entrepreneurship, economy, and management. According to the data provided by the Agency for Science and Higher Education, in the academic year 2017/18, the total number of students enrolled in study programs relevant to research was 3768.The research was conducted on a sample of 690 students, which makes the sample size 18.31% of the total number of enrolled students. For the empirical part of the paper, the anonymous survey method was used, while different statistical methods were used to analyse the results of the survey, such as the Regression analysis, Pearson correlation coefficient, and the t-test. The conducted study proves that the level of development of the economic environment directly influenced the entrepreneurial intentions of the respondents. Entrepreneurial intentions represent the intensity of aspiration and how much an individual wants to start their entrepreneurial venture. Certain individuals might have the desire to become an entrepreneur, but multiple factors affect whether they will start their venture. It is a long way from desiring to implementing the entrepreneurial idea that initially appeared as an entrepreneurial intention. Multiple factors and determinants guide someone’s behaviour, and the intensity of the influence is different for each determinant.
本文的目的是考察个人原籍地的经济环境对创业意图强度的影响,创业意图在创业的愿望中可见一斑。经济因素主要是指某一地区的经济发展情况,在本研究中以GDP的大小来表示。调查对象是在克罗地亚共和国高等教育机构就读的学生,这些机构的学习方案侧重于创业教育的某些形式:创业、经济和管理。根据科学和高等教育机构提供的数据,在2017/18学年,参加研究相关学习项目的学生总数为3768人。本研究的样本为690名学生,样本量占在校生总数的18.31%。本文的实证部分采用了匿名调查的方法,并采用了不同的统计方法对调查结果进行分析,如回归分析、Pearson相关系数、t检验等。研究表明,经济环境的发展水平直接影响了被调查者的创业意向。创业意向代表了个人渴望的强度和想要开始创业的程度。某些人可能有成为企业家的愿望,但有多种因素影响他们是否会开始创业。最初作为创业意向出现的创业理念,从渴望到实现,还有很长的路要走。多种因素和决定因素指导着一个人的行为,每种决定因素的影响强度是不同的。
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引用次数: 0
The Philosophy of Globalisation and African Culture 全球化哲学与非洲文化
IF 0.5 Q4 ECONOMICS Pub Date : 2022-06-30 DOI: 10.4314/tp.v8i1.5
B. Olufemi
This paper examines two claims about the ontology of globalisation. First, it interrogates the claim that the contemporary phenomenon of globalisation is underpinned by the theoretical construct of economic and information-epistemic determinism (EI-ED), which has been developmentally significant in the North. The paper contends that this claim is likely to propagate some values that ought not to undergird the end-state vision of the prospective global village (PGV) if the PGV is to be essentially conjunctive rather than essentially disjunctive. Second, the paper contends that if a cohesive and egalitarian PGV is truly the end-point of the philosophy of globalisation, then the African socio-cultural values of a relational understanding of the self and universal brotherhood ought to be globally recognised and emphasised by the North as fundamental to the realisation of the vision of the PGV. The paper seeks to illustrate that if properly applied to the globalising process, these cultural values are ontologically conjunctive in the sense that they have the potential to promote the building of a cohesive and egalitarian global village, since they tend to encourage acceptance and co-operation among the different peoples of the world.   Keywords Africa, culture, determinism, globalisation, philosophy
本文考察了关于全球化本体论的两种主张。首先,它质疑了这样一种说法,即当代全球化现象是由经济和信息认知决定论(EI-ED)的理论结构支撑的,这种理论结构在发达国家具有重要的发展意义。本文认为,如果未来的地球村(PGV)本质上是连接的,而不是本质上是分离的,那么这种说法可能会传播一些不应该成为未来地球村(PGV)最终状态愿景基础的价值观。其次,本文认为,如果一个团结和平等的非洲民族共同体真的是全球化哲学的终点,那么非洲社会文化价值观对自我和普遍兄弟情谊的关系理解应该得到全球承认,并被北方国家强调为实现非洲民族共同体愿景的基础。本文试图说明,如果适当地应用于全球化进程,这些文化价值观在本体论上是联合的,因为它们有可能促进建立一个有凝聚力和平等的地球村,因为它们倾向于鼓励世界不同民族之间的接受和合作。关键词非洲,文化,决定论,全球化,哲学
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引用次数: 0
The Factor of Knowledge Implementation and the Development Status of Sub-Saharan African Countries 撒哈拉以南非洲国家知识实施因素与发展现状
IF 0.5 Q4 ECONOMICS Pub Date : 2022-06-30 DOI: 10.4314/tp.v8i1.3
J. Situma, B. Mutsotso
Sub-Saharan African (SSA) countries have generally remained relatively poor for many decades, despite various internal and external measures. Every year, African governments conceive and implement poverty reduction and eradication policies, and multi-lateral agencies and developed countries provide development assistance to enable SSA countries achieve their development goals. This article utilises systems theory to advance the thesis that sub-Saharan countries’ failure to develop is, to a significant extent, a consequence of poor knowledge utilisation. The significance of knowledge utilisation arises from the fact that in modern society, differentiation is pronounced and each sphere requires special knowledge for optimal outcomes. However, in sub-Saharan countries, knowledge is largely utilised to secure the vulgar goals of the political elite. When knowledge is perceived to require policies that are in disharmony with those goals, it is not utilised. This paper demonstrates that the selective under-utilisation of knowledge accounts for the failure of sub-Saharan countries to realise their development goals. The analysis concludes that while in his Social Systems Niklas Luhmann conceived society to be a constituent of systems and sub-systems that work to enable it to maintain and renew itself, in SSA countries dysfunctional political systems impede the process of self-maintenance and self-renewal. As such, Sub-Saharan states must re-orient to utilise knowledge correctly.   Keywords Knowledge, modern society, differentiation, political elite, development
几十年来,尽管采取了各种内部和外部措施,撒哈拉以南非洲(SSA)国家总体上仍然相对贫穷。非洲各国政府每年都在构思和实施减贫和消除贫困的政策,多边机构和发达国家提供发展援助,使非洲国家能够实现其发展目标。本文利用系统理论来推进撒哈拉以南国家发展失败的论点,在很大程度上,是知识利用不良的结果。知识利用的重要性源于这样一个事实,即在现代社会中,分化是明显的,每个领域都需要特殊的知识来获得最佳结果。然而,在撒哈拉以南的国家,知识在很大程度上被用来确保政治精英的庸俗目标。当知识被认为需要与这些目标不协调的政策时,它就不会被利用。本文表明,知识的选择性利用不足是撒哈拉以南非洲国家未能实现其发展目标的原因。分析的结论是,在《社会系统》一书中,Niklas Luhmann认为社会是系统和子系统的组成部分,这些系统和子系统使社会能够维持和自我更新,而在SSA国家,功能失调的政治系统阻碍了自我维护和自我更新的过程。因此,撒哈拉以南非洲国家必须重新定位,正确利用知识。关键词知识现代社会分化政治精英发展
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引用次数: 0
Editor's Note 编者按
IF 0.5 Q4 ECONOMICS Pub Date : 2022-06-30 DOI: 10.4314/tp.v8i1.1
Oriare Nyarwath
Not available
不可用
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引用次数: 0
Colonialism and the Repression of Nairobi African Women Street Traders in the 1940s 殖民主义与1940年代内罗毕非洲妇女街头商贩的镇压
IF 0.5 Q4 ECONOMICS Pub Date : 2022-06-30 DOI: 10.4314/tp.v8i1.6
P. Ngesa, F. Kiruthu, Mildred J. Ndeda
By the 1940s, the Municipal Council of Nairobi had enacted a host of By-Laws to control the presence of Africans, especially women, and had set up several agencies to implement them. Consequently, women street vendors were not only denied access to legal trade, but remained unwanted in the town except under very special circumstances. Nonetheless, pushed by their adversity, a number of them resorted to illegal hawking and demonstrated their resilience against the odds. However, as the hawkers’ earnings subsidised the colonial low wage migrant labour system, it became difficult for the colonial administration in Nairobi to resolutely stamp out their activities, especially in Eastlands. Besides, by the end of the 1940s, the Council’s fight against hawking had slackened owing to unsustainable expenses.   This paper examines the effect of colonial repression of African women street traders in Nairobi’s Eastlands area in the 1940s. Using the Gender and Development (GAD) perspective along with data mainly from libraries, archives and oral sources, it interrogates the women’s attractions to Nairobi and the logic behind their street trading activities. It also examines the colonial dynamics that exploited the attitudes and beliefs of African male elders to validate the colonial government’s gender marginalisation policies against women, particularly the hawkers. The paper concludes that the gender-based constraints against African women traders notwithstanding, propelled by need, the women irrepressibly struggled to find space in the prosperous economy of Nairobi in the 1940s.   Keywords Racism, gender discrimination, patriarchy, street trading, hawkers, licensing
到1940年代,内罗毕市议会颁布了一系列章程,以控制非洲人,特别是妇女的存在,并设立了几个机构来执行这些章程。因此,妇女街头摊贩不仅无法从事合法贸易,而且除了在非常特殊的情况下,在镇上仍然不受欢迎。尽管如此,在逆境的驱使下,他们中的一些人还是采取了非法贩卖的方式,并展示了他们的坚韧。然而,由于小贩的收入补贴了殖民地的低工资移民劳工制度,内罗毕的殖民政府很难坚决地消灭他们的活动,特别是在东部地区。此外,到20世纪40年代末,由于不可持续的开支,委员会与霍金的斗争已经放缓。本文考察了20世纪40年代对内罗毕东部地区非洲妇女街头商贩的殖民压迫的影响。利用性别与发展(GAD)的视角,结合主要来自图书馆、档案和口述资料的数据,研究了内罗毕对妇女的吸引力以及她们街头交易活动背后的逻辑。它还研究了殖民动态,利用非洲男性长者的态度和信仰来验证殖民政府对妇女(特别是小贩)的性别边缘化政策。本文的结论是,尽管非洲妇女贸易受到基于性别的限制,但在需求的推动下,妇女在20世纪40年代内罗毕繁荣的经济中不可抑制地努力寻找空间。关键词种族主义,性别歧视,父权制,街头贸易,小贩,许可证
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引用次数: 0
African Jurisprudence as Historical Co-extension of Diffused Legal Theories 非洲法理学:扩散法理的历史共同延伸
IF 0.5 Q4 ECONOMICS Pub Date : 2022-06-30 DOI: 10.4314/tp.v8i1.4
L. Komolafe
African jurisprudence, like African philosophy, continues to be hotly debated. This article contends that the debate straddles the uniqueness claim which either emphasises the existence or possibility of a peculiar legal framework on the continent, and a historical co-extensional position reiterating that African jurisprudence is a continuum of other legal traditions. The article argues that there is no uniquely African jurisprudence, and that what obtains within the structures of jurisprudence on the continent also exists within various legal traditions elsewhere, and as such can at best be described as ‘jurisprudence in Africa’ rather than ‘African jurisprudence’. It defends this thesis through analytic and comparative explications of the content of natural law theory and legal positivism as experienced on the continent. It concedes that relics of the colonial legal experience create contestations that inform scholars’ calls for a return to traditional legal systems. It concludes that a reconstructive jurisprudence in Africa must take cognisance of the continent’s historical and evolutionary legal experiences, but that a unified or monolithic theory may not be sufficient to address the choice of functional jurisprudence.   Keywords African jurisprudence, jurisprudence in Africa, African legal evolution, diffused legal theories
非洲法理学,就像非洲哲学一样,仍在激烈辩论。本文认为,辩论跨越了独特性主张,强调非洲大陆上存在或可能存在一种特殊的法律框架,以及重申非洲法理学是其他法律传统的连续体的历史共同延伸立场。文章认为,没有独特的非洲法理学,在非洲大陆的法理学结构中获得的东西也存在于其他地方的各种法律传统中,因此最多只能被描述为“非洲的法理学”而不是“非洲法理学”。本文通过对欧洲大陆的自然法理论和法律实证主义内容的分析和比较解释来为本文辩护。它承认,殖民地法律经验的遗留物引发了争议,这为学者们呼吁回归传统法律体系提供了信息。它的结论是,非洲的重建法理学必须认识到非洲大陆的历史和进化的法律经验,但一个统一的或单一的理论可能不足以解决功能法理学的选择。关键词:非洲法理学;非洲法理学;非洲法律演变
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引用次数: 0
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Ekonomska Misao i Praksa-Economic Thought and Practice
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