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Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic 名义个人所得税率的类型是否影响其累进?捷克共和国的案例研究
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0005
Michal Krajňák
Abstract Background The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear. Objectives The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.
摘要背景本文评估了名义个人所得税税率类型对其累进性的影响。捷克共和国在1993-2020年期间对此进行了审查。从1993年到2007年,名义税率是累进的,而从2008年到2020年底,名义税率是线性的。本文旨在分析名义税率类型是否影响个人所得税累进率。方法/方法本文采用分析、综合、比较、回归等分析方法。纳税义务的累进性指标是用来评价税收累进程度的。结果在税收累进程度分析的背景下,对于收入低于平均工资水平的纳税人,个人所得税在名义线性税率的有效期内更具累进性。由于线性税率已经生效,捷克共和国政府经常错误地提出税率创新将确保每个人支付相同的税。
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引用次数: 0
Disruptive Business Model Innovation and Digital Transformation 颠覆性商业模式创新与数字化转型
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0001
Katarina Tomičić-Pupek, Martina Tomičić Furjan, Igor Pihir, Neven Vrček
Abstract Background Innovating how organisations run their business is a strategic decision to create more value for customers using or consuming the product and/or service provided. In addition to the incentive of everybody embracing digital transformation, digital technologies, and digital innovation, which frame changes of operating business models today, disruptions, i.e., another incentive that occurs suddenly and impacts globally, all force businesses to adapt and change. Objectives This research aims to provide a conceptual model that can be used for organisations to evaluate and propose feasible options for responding to disruptions that influence the businesses’ strategic innovation initiatives while assisting decision-makers in choosing the most appropriate option. Methods/Approach Considering internal and external factors that influence digital transformation, the conceptual framework is designed to assess readiness and willingness to transform and create opportunities for future success digitally. Results A conceptual framework was developed, tested, and demonstrated in a case study. The case study organisation rated positively the composition of steps to be perf readiness and willingness and choose the most feasible option to change. Conclusions: The digital environment and the influence of disruptions force organisations to change. The conceptual framework developed in this research helps the management choose the most feasible change option about the real as-is and the desired to-be state.
创新组织经营业务的方式是为使用或消费所提供的产品和/或服务的客户创造更多价值的战略决策。除了每个人都接受数字化转型、数字技术和数字创新的激励,这些都是当今运营商业模式变化的框架,中断,即另一种突然发生并影响全球的激励,都迫使企业适应和改变。本研究旨在提供一个概念模型,该模型可用于组织评估和提出可行的选择,以应对影响企业战略创新举措的中断,同时协助决策者选择最合适的选择。考虑到影响数字化转型的内部和外部因素,该概念框架旨在评估数字化转型的准备程度和意愿,并为未来的数字化成功创造机会。结果一个概念框架被开发、测试,并在一个案例研究中被证明。案例研究组织积极评价步骤的组成是完全准备和意愿,并选择最可行的选项来改变。结论:数字环境和中断的影响迫使组织改变。本研究提出的概念框架有助于管理层在实际现状和期望的将来状态之间选择最可行的变更选项。
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引用次数: 0
Assessing the Appraisal of Research Quality in Social Sciences and Humanities: A Case Study of the University of Montenegro 社会科学与人文学科研究质量评估:以黑山大学为例
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0007
Dijana Vučković, Sanja Pekovic, Stevo Popović, Jovana Janinovic
Abstract Background A noteworthy attempt has recently been made to extend the same or analogous evaluation criteria traditionally employed in natural and technical sciences to social sciences and humanities domains. However, this endeavor has sparked considerable reactions among researchers, leading to robust discussions and debates. Objectives This research aims to describe the scholars’ perception of the research quality evaluation in Montenegro's social sciences and humanities. Methods/Approach Focus-group interviews in which 25 interlocutors from various fields of social sciences and humanities were used. The participants discussed the given topic in five focus group interviews and were prompted by questions that specified the topic. Results Different perceptions occur within the social sciences and humanities and are visible within individual areas. Respondents think that the current way of evaluating the results of research work in social sciences and humanities ignores the specificities of research methodologies and practices. Conclusions The respondents show a common element of perception, i.e., that the research quality evaluation in the social sciences and humanities must be multidimensional, meaning that it must include the necessary indicators adjusted to concrete research field as much as possible but also contain agreeably qualitative criteria.
摘要背景最近有一个值得注意的尝试,将传统上用于自然科学和技术科学的相同或类似的评估标准扩展到社会科学和人文科学领域。然而,这一努力在研究人员中引发了相当大的反应,导致了激烈的讨论和辩论。目的本研究旨在描述学者对黑山社会科学与人文学科研究质量评价的看法。方法/方法采用焦点小组访谈,访谈对象为来自社会科学和人文科学不同领域的25位对话者。参与者在五个焦点小组访谈中讨论给定的主题,并由指定主题的问题提示。结果在社会科学和人文科学中存在不同的观念,并且在个别领域中是可见的。受访者认为,目前评估社会科学和人文科学研究工作成果的方法忽视了研究方法和实践的特殊性。调查对象普遍认为,社会科学和人文学科的研究质量评价必须是多维的,既要包含尽可能多的针对具体研究领域调整的必要指标,又要包含适宜的定性标准。
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引用次数: 0
Disruptive Business Model Innovation and Digital Transformation 颠覆性商业模式创新与数字化转型
IF 1.5 Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2139/ssrn.3975574
Katarina Tomičić-Pupek, Martina Tomicic Furjan, Igor Pihir, N. Vrcek
Abstract Background Innovating how organisations run their business is a strategic decision to create more value for customers using or consuming the product and/or service provided. In addition to the incentive of everybody embracing digital transformation, digital technologies, and digital innovation, which frame changes of operating business models today, disruptions, i.e., another incentive that occurs suddenly and impacts globally, all force businesses to adapt and change. Objectives This research aims to provide a conceptual model that can be used for organisations to evaluate and propose feasible options for responding to disruptions that influence the businesses’ strategic innovation initiatives while assisting decision-makers in choosing the most appropriate option. Methods/Approach Considering internal and external factors that influence digital transformation, the conceptual framework is designed to assess readiness and willingness to transform and create opportunities for future success digitally. Results A conceptual framework was developed, tested, and demonstrated in a case study. The case study organisation rated positively the composition of steps to be perf readiness and willingness and choose the most feasible option to change. Conclusions: The digital environment and the influence of disruptions force organisations to change. The conceptual framework developed in this research helps the management choose the most feasible change option about the real as-is and the desired to-be state.
创新组织经营业务的方式是为使用或消费所提供的产品和/或服务的客户创造更多价值的战略决策。除了每个人都接受数字化转型、数字技术和数字创新的激励,这些都是当今运营商业模式变化的框架,中断,即另一种突然发生并影响全球的激励,都迫使企业适应和改变。本研究旨在提供一个概念模型,该模型可用于组织评估和提出可行的选择,以应对影响企业战略创新举措的中断,同时协助决策者选择最合适的选择。考虑到影响数字化转型的内部和外部因素,该概念框架旨在评估数字化转型的准备程度和意愿,并为未来的数字化成功创造机会。结果一个概念框架被开发、测试,并在一个案例研究中被证明。案例研究组织积极评价步骤的组成是完全准备和意愿,并选择最可行的选项来改变。结论:数字环境和中断的影响迫使组织改变。本研究提出的概念框架有助于管理层在实际现状和期望的将来状态之间选择最可行的变更选项。
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引用次数: 1
Analysis of Entrepreneurial Behaviour in Incubated Technology-Based Companies 孵化型科技型公司的创业行为分析
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0003
Claudia de Freitas Michelin, Italo Fernando Minello, Julio Cezar Mairesse Siluk, Vinícius Jaques Gerhardt, Fernando de Souza Savian, Taís Bisognin Garlet
Abstract Background The analysis of entrepreneurial behaviour in incubated technology-based companies can help managers to understand their characteristics and how these aspects can be maximized to increase the performance of the companies. Objectives This study proposes to measure the entrepreneurial behaviour of managers of technology-based companies in incubators in southern Brazil facing different stages of the business life cycle. Methods/Approach The Analytic Hierarchy Process is used to measure the entrepreneurial behaviour index of technology-based companies’ managers throughout the stage of the business life cycle. Results In the early stages, entrepreneurs have ample self-confidence and are willing to make quick decisions. In the intermediate stages, the entrepreneur shows greater persistence and effort in the tasks. In the later stages, the entrepreneur acquires a greater sense of group activity and punctuality in completing tasks. Conclusions This study analyses how managers demonstrate their entrepreneurial behaviour as the stages the company experiences. The results can help managers better understand their performance and actions reflected through their behaviours.
背景对孵化科技型企业的创业行为进行分析,可以帮助管理者了解孵化科技型企业的特点,以及如何最大限度地利用这些特点来提高企业绩效。本研究旨在衡量巴西南部面临商业生命周期不同阶段的科技公司孵化器管理者的创业行为。方法/方法采用层次分析法对技术型公司管理人员在企业生命周期各阶段的创业行为指数进行测度。在创业初期,创业者有足够的自信,愿意快速做出决定。在中间阶段,企业家在任务中表现出更大的毅力和努力。在后期阶段,企业家获得了更大的团队活动和准时完成任务的意识。本研究分析了管理者如何在公司经历的不同阶段展示他们的创业行为。研究结果可以帮助管理者更好地理解他们的表现和通过他们的行为所反映的行动。
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引用次数: 0
Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation 模糊TOPSIS与平衡计分卡在改善评价中的应用
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0006
Ola I.S. El Dardery, Ismail Gomaa, Adel R. M. Rayan, None Frendy, Ghada El Khayat, Sara H. Sabry
Abstract Background Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits have not been clearly and comprehensively addressed by the literature. Objectives This paper aims to propose a kaizen measuring system by integrating a Balanced Scorecard (BSC) and a Fuzzy Technique for Order Performance by Similarity to Ideal Solution (Fuzzy TOPSIS). Methods/Approach Three research instruments were distributed to kaizen experts to allocate kaizen benefits into the four BSC perspectives. The best measures of kaizen benefits were determined by employing the Fuzzy TOPSIS technique. Results The results present a kaizen performance evaluation system where the benefits were allocated into the four BSC perspectives, and the best measure for each kaizen benefit was chosen using fuzzy TOPSIS. Conclusions The research contributes to the literature by proposing a kaizen measurement system that will pair each benefit of using kaizen with BSC perspectives and measures, thus expanding the advantages of adopting kaizen to any sector or industry.
摘要背景改善是一种非常重要的持续改进技术;然而,测量改善的结果/效益还没有明确和全面地解决文献。目的提出一种综合平衡计分卡(BSC)和模糊近似理想解(Fuzzy TOPSIS)的订单绩效改善评价体系。方法/方法向改善专家分发3种研究工具,将改善效益分配到四个平衡记分卡角度。采用模糊TOPSIS技术确定了改善效益的最佳指标。结果构建了一个将效益分配到四个平衡计分卡层面的改善绩效评价体系,并利用模糊TOPSIS法选择了每个改善效益的最佳度量。本研究通过提出一个改善测量系统对文献做出贡献,该系统将使用平衡计分卡的观点和措施配对使用改善的每个好处,从而将采用改善的优势扩展到任何部门或行业。
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引用次数: 0
Enhancing Digital Promotion of Cultural Attractions: Assessing Websites, Online Marketing Tools and Smart Technologies 加强文化景点的数码推广:评估网站、网上营销工具和智能技术
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0004
Tamara Floričić, Irena Šker, Hermina Maras Benassi
Abstract Background Built heritage in developed tourism destinations presents a resource of attractiveness, and its presentation through digital technology impacts the perception of culture. Objectives The paper aims to determine opportunities for further development of digital promotion of cultural attractions by identifying the potential of websites, online marketing tools and smart technologies implemented by tourism attraction decision-makers. Methods/Approach Qualitative and qualitative research methods were used as longitudinal research and structured interviews with decision-makers of the tourist destination. Results Positive developments in implementing the digital promotion of cultural heritage during and after the pandemic are evident, but not fast enough considering the accelerated development of new smart technologies. At the same time, decision-makers recognise the importance of the digital promotion of cultural heritage. However, they are still unfamiliar with the possibilities of smart technology to affirm the digital promotion of cultural heritage. Conclusions The paper points to the conclusion of how the advantages and potentials of developing a smart culture in destinations, recognised as a strategic policy of development, are implemented in the digital marketing of heritage sites.
发达旅游目的地的建筑遗产是一种具有吸引力的资源,其通过数字技术的呈现影响着人们对文化的感知。本文旨在通过识别旅游景点决策者实施的网站、在线营销工具和智能技术的潜力,确定进一步发展文化景点数字推广的机会。方法采用定性研究和定性研究相结合的方法对旅游目的地决策者进行纵向研究和结构化访谈。结果疫情期间和疫情后文化遗产数字化推广取得积极进展,但考虑到新智能技术的加速发展,进展还不够快。与此同时,决策者认识到文化遗产数字化推广的重要性。然而,他们仍然不熟悉智能技术确认文化遗产数字化推广的可能性。本文的结论是,作为一项战略发展政策,如何将目的地发展智慧文化的优势和潜力应用于遗产地的数字营销。
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引用次数: 0
An Extended RFM Model for Customer Behaviour and Demographic Analysis in Retail Industry 零售业顾客行为与人口统计分析的扩展RFM模型
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0002
Thanh Ho, Suong Nguyen, Huong Nguyen, Ngoc Nguyen, Dac-Sang Man, Thao-Giang Le
Abstract Background Customer segmentation has become one of the most innovative ways which help businesses adopt appropriate marketing campaigns and reach targeted customers. The RFM model and machine learning combination have been widely applied in various areas. Motivations With the rapid increase of transactional data, the RFM model can accurately segment customers and provide deeper insights into customers’ purchasing behaviour. However, the traditional RFM model is limited to 3 variables, Recency, Frequency and Monetary, without revealing segments based on demographic features. Meanwhile, the contribution of demographic characteristics to marketing strategies is extremely important. Methods/Approach The article proposed an extended RFMD model (D-Demographic) with a combination of behavioural and demographic variables. Customer segmentation can be performed effectively using the RFMD model, K-Means, and K-Prototype algorithms. Results The extended model is applied to the retail dataset, and the experimental result shows 5 clusters with different features. The effectiveness of the new model is measured by the Adjusted Rand Index and Adjusted Mutual Information. Furthermore, we use Cohort analysis to analyse customer retention rates and recommend marketing strategies for each segment. Conclusions According to the evaluation, the proposed RMFD model was deployed with stable results created by two clustering algorithms. Businesses can apply this model to deeply understand customer behaviour with their demographics and launch efficient campaigns.
客户细分已经成为最具创新性的方法之一,它可以帮助企业采取适当的营销活动,达到目标客户。RFM模型与机器学习的结合在各个领域得到了广泛的应用。随着交易数据的快速增长,RFM模型可以准确地细分客户,更深入地洞察客户的购买行为。然而,传统的RFM模型仅限于3个变量,即recent, Frequency和Monetary,而没有揭示基于人口特征的细分。同时,人口特征对营销策略的贡献是极其重要的。本文提出了一个结合行为变量和人口变量的扩展RFMD模型(D-Demographic)。使用RFMD模型、K-Means和K-Prototype算法可以有效地进行客户细分。结果将扩展模型应用于零售数据集,实验结果显示出5个具有不同特征的聚类。通过调整后的兰德指数和调整后的互信息来衡量新模型的有效性。此外,我们使用队列分析来分析客户保留率,并为每个细分市场推荐营销策略。经评价,所提出的RMFD模型部署效果良好,两种聚类算法产生的结果稳定。企业可以应用这个模型来深入了解客户的人口统计行为,并开展有效的营销活动。
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引用次数: 0
Lifelong Education in Economics, Business and Management Research: Literature Review 经济、商业与管理研究中的终身教育:文献综述
Q2 Economics, Econometrics and Finance Pub Date : 2023-09-01 DOI: 10.2478/bsrj-2023-0008
Ivana Vrdoljak
Abstract Background Lifelong education includes formal and nonformal forms of learning during an individual's life cycle for the conscious and continuous development of one's quality and the quality of life in society. Objectives The goal of the research is to identify the most frequent research topics related to lifelong education in economics, business, and management research using a systematic literature review. Methods/Approach The study analysed 272 lifelong education papers in Business, Management, and Economics journals using bibliometric analysis, text mining, and Provalis Wordstat content analysis, identifying frequent journals, authors, nations, and funding entities. Results Research on lifelong education, focusing on older adults, critical thinking, quality of life, poverty reduction, professional training, and human capital, is primarily published in the International Journal of Lifelong Education. Four clusters have been identified. Conclusions The number of lifelong education papers is increasing, primarily published in educational journals. The most common keywords highlight its focus on human capital, supporting economic and social development.
摘要:终身教育是指在个体生命周期中有意识地、持续地发展自身素质和社会生活质量的正式和非正式的学习形式。本研究的目的是通过系统的文献回顾,找出经济、商业和管理研究中与终身教育相关的最常见的研究课题。该研究使用文献计量分析、文本挖掘和Provalis Wordstat内容分析分析了商业、管理和经济学期刊上的272篇终身教育论文,确定了频繁使用的期刊、作者、国家和资助实体。结果关于终身教育的研究主要集中在老年人、批判性思维、生活质量、减贫、专业培训和人力资本等方面,主要发表在《国际终身教育杂志》上。已经确定了四组。结论终身教育论文数量不断增加,主要发表在教育类期刊上。最常见的关键词突出了其对人力资本、支持经济社会发展的关注。
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引用次数: 0
Digitalization in Teaching Economic Disciplines: Past, Current and Future Perspectives 经济学学科教学中的数字化:过去、现在和未来的视角
IF 1.5 Q2 Economics, Econometrics and Finance Pub Date : 2022-11-23 DOI: 10.2478/bsrj-2022-0012
Nikolina Dečman, A. Rep
Abstract This special issue of Business Systems Research (SI of the BSR) highlights the past, current and future perspectives of digitalization in teaching economic disciplines. The emphasis has been put on digital competencies, the quality of e-learning, e-exams, digital tools, gamification, and digital and mobile technologies used in the teaching process in the field of economics. The main focus groups of the research are teachers and students from the economic field of education at both university and secondary school levels. Seven papers selected for this SI of the BSR present the digitalization era’s impact on teaching economic disciplines. The conducted research and publication of the papers are funded under the project “Challenges and practices of teaching economic disciplines in era of digitalization” (project no. 2020-1-HR01-KA202-077771), which is co-funded by the Erasmus+ Programme of the European Union.
《商业系统研究》(Business Systems Research, BSR的SI)本期特刊重点介绍了数字化在经济学科教学中的过去、现在和未来前景。重点放在数字能力、电子学习质量、电子考试、数字工具、游戏化以及经济学领域教学过程中使用的数字和移动技术上。研究的主要焦点群体是来自大学和中学经济教育领域的教师和学生。入选BSR本次SI的七篇论文呈现了数字化时代对经济学学科教学的影响。论文的研究和发表由国家“数字化时代经济学学科教学的挑战与实践”项目资助(项目编号:112112991)。2020-1-HR01-KA202-077771),由欧盟伊拉斯谟+计划共同资助。
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引用次数: 3
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Business Systems Research Journal
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