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Study of correlation between the gender gap index, economic efficiency, and governance in European countries 欧洲国家性别差距指数、经济效率和治理之间的相关性研究
Q1 Economics, Econometrics and Finance Pub Date : 2023-09-30 DOI: 10.5709/ce.1897-9254.514
Nazar Podolchak, Volodymyr Martyniuk, Natalia Tsygylyk
As gender equality is a priority for 17 sustainable development goals, it is appropriate to establish a correlation between the Gender Gap Index (GGI), economic efficiency and governance. Three hypotheses have been investigated. It is established that there is no general direct relationship between the level of GGI and GDP per capita growth (annual) for all countries, regardless of their level of development. In the UK, small fluctuations in GDP per capita growth (annual) do not affect GGI levels; however, the Covid-19 pandemic does have its impact. In Germany, any fluctuations in GDP per capita growth (annual) do not affect the level of GGI, yet it is affected by changes in population, in particular by increasing migration. In Ukraine, significant fluctuations in GDP per capita growth (annual) do not affect the level of GGI, although this index is reduced by the effects of the pandemic a year after its onset. In addition, the relationship between the population, civil servants, their distribution by sex, average wages and GDP per capita growth (annual) and, consequently, the welfare of the population of these countries was established. The obvious efficiency of the UK's and Germany's strategic governance systems has different implications for achieving gender equality and well-being. It is proposed to use the Windmill economic model to achieve gender equality among civil servants in the developing country.
由于性别平等是17项可持续发展目标的优先事项,因此在性别差距指数(GGI)、经济效率和治理之间建立相关性是适当的。研究了三种假设。可以确定,无论发展水平如何,所有国家的GGI水平与人均GDP(年)增长之间没有普遍的直接关系。在联合王国,人均国内生产总值(年度)增长的小幅波动不会影响GGI水平;然而,Covid-19大流行确实有其影响。在德国,人均国内生产总值(年度)增长的任何波动都不会影响全球综合指数的水平,但它受到人口变化,特别是移民增加的影响。在乌克兰,人均国内生产总值(年度)增长的大幅波动并不影响全球生产总值的水平,尽管该指数在疫情爆发一年后受到影响而下降。此外,还确定了人口、公务员、按性别分配、平均工资和人均国内总产值增长(每年)之间的关系,从而确定了这些国家人口福利之间的关系。英国和德国战略治理体系的显著效率,对实现性别平等和福祉有着不同的含义。建议使用风车经济模型来实现发展中国家公务员之间的性别平等。
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引用次数: 0
Transformative changes towards carbon neutral society: Barriers and drivers 迈向碳中和社会的变革:障碍与驱动因素
Q1 Economics, Econometrics and Finance Pub Date : 2023-09-30 DOI: 10.5709/ce.1897-9254.515
Dalia Streimikiene
The barriers of climate change mitigation and mechanisms to overcome these barriers and achieve transformative changes towards carbon neutral society need to be investigated in order to define the main drivers and barriers of transformative change towards carbon neutrality and how policies and measures can be developed to overcome barriers and to support drivers. The main drivers of transformative change that include various types of institutions including social norms and rules, governance schemes, cultural values, demographic, social, economic, technical and technological elements are analysed and systematized based on literature review. Transformative change towards carbon neutral society necessitates systematic changes as simple scaling-up is not enough. These important roles are the levers or main pathways for achieving transformative change towards a carbon neutral society.
需要调查减缓气候变化的障碍以及克服这些障碍和实现向碳中和社会转型的机制,以便确定实现碳中和的转型变革的主要驱动因素和障碍,以及如何制定政策和措施来克服障碍和支持这些驱动因素。转型变革的主要驱动力包括各种类型的机构,包括社会规范和规则、治理方案、文化价值观、人口、社会、经济、技术和技术因素,并在文献综述的基础上进行了分析和系统化。向碳中和社会转型需要系统性的变革,因为单纯的扩大规模是不够的。这些重要角色是实现向碳中和社会转型的杠杆或主要途径。
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引用次数: 0
University students` attitude to e-learning in the post-COVID-19 era 后疫情时代大学生对网络学习的态度
Q1 Economics, Econometrics and Finance Pub Date : 2023-09-30 DOI: 10.5709/ce.1897-9254.512
Tomasz Szopiński
The study addresses the issue of students' attitudes toward remote learning in a post-COVID-19 reality. It presents the results of a survey conducted in 2023 among students of a Polish university offering online and blended approaches. The analysis of the survey reveals that variables, such as the field of study, the mode of study, the age of the students, and their professional activity, differentiate the frequency of participation in online classes and attitudes towards remote learning. The most conscientious participants in remote classes are part-time students, those working full-time, and those enrolled in legal, political and philological studies. Remote classes were rated highest by students of computer science. In contrast, psychology students and students from the youngest age group were the least active students. Psychology students also rated remote learning the lowest. Respondents' nationality did not differentiate students' attitudes toward remote learning or the frequency of participation.
该研究解决了后covid -19现实中学生对远程学习的态度问题。它展示了2023年在波兰一所提供在线和混合方法的大学的学生中进行的一项调查的结果。对调查的分析表明,学习领域、学习模式、学生年龄和专业活动等变量区分了参与在线课程的频率和对远程学习的态度。远程课堂上最认真的参与者是兼职学生、全职学生以及法律、政治和语言学专业的学生。计算机科学专业的学生对远程授课的评价最高。相反,心理学专业的学生和年龄最小的学生是最不活跃的学生。心理学专业的学生对远程学习的评价也最低。受访者的国籍并不能区分学生对远程学习的态度或参与的频率。
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引用次数: 1
Determinants of IPO´s underpricing: A systematic review IPO定价过低的决定因素:系统回顾
Q1 Economics, Econometrics and Finance Pub Date : 2023-09-30 DOI: 10.5709/ce.1897-9254.509
Carlos Henrique Firmino de Oliveira, Claudia Lebre Rodrigues, Michele Nascimento Jucá
In an Initial Public Offering (IPO) process, it is expected that there will be different share price valuations by professionals, due to market flaws, meaning information asymmetry among investors. For stockholders – who previously formed the corporate structure of the company – an IPO opens up possibilities of immediate gains, as they can purchase at prices lower than established by the structuring agent. On the other hand, underpricing is an indirect cost for the company, as, part of the offer is not collected. Identifying these determinants thus becomes relevant, as this information may be essential for defining the most appropriate share price. Consequently, the purpose of this study is to perform a bibliometric analysis (including the Zipf, Bradford and Lotka Laws), followed by a systematic review of papers analyzing this theme. This analysis uses the VOSviewer and Biblioshiny software packages. As a result, informational asymmetry is confirmed as the main theory clarifying the underpricing event. Noteworthy among the determinants are the reputations of the underwriter and share issuer, the presence of corporate governance mechanisms, and the offering size. Among the knowledge gaps opening up opportunities for further studies on this topic are: investigation of the phenomenon in companies in Latin America or comparatively in emerging countries worldwide, use of a behavioral approach to analyze investor motivations, and the presence of institutional investors as IPO inducers.
在首次公开发行(IPO)过程中,由于市场缺陷,投资者之间的信息不对称,预计专业人士会对股票价格进行不同的估值。对于股东来说,首次公开募股(IPO)为他们提供了立即获利的可能性,因为他们可以以低于结构代理确定的价格购买股票。另一方面,定价过低对公司来说是一种间接成本,因为一部分报价没有被收取。因此,确定这些决定因素变得相关,因为这些信息可能对确定最合适的股价至关重要。因此,本研究的目的是进行文献计量分析(包括Zipf、Bradford和Lotka定律),然后对分析这一主题的论文进行系统回顾。本分析使用VOSviewer和Biblioshiny软件包。结果表明,信息不对称是解释定价过低事件的主要理论。在这些决定因素中,值得注意的是承销商和股票发行人的声誉、公司治理机制的存在以及发行规模。为进一步研究这一主题提供机会的知识缺口包括:对拉丁美洲公司或相对于全球新兴国家公司的现象进行调查,使用行为方法分析投资者动机,以及机构投资者作为IPO引导者的存在。
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引用次数: 0
Consumer resilience in war conditions in Ukraine: Travel market case 乌克兰战争条件下的消费者恢复力:旅游市场案例
Q1 Economics, Econometrics and Finance Pub Date : 2023-09-30 DOI: 10.5709/ce.1897-9254.510
Iuliia Kostynets, Valeriia Kostynets
The article is devoted to the study and modeling of the behavior of Ukrainian consumers in the tourist services market in the context of the Russian military invasion of Ukraine. The authors conducted a study of current global market trends in the aspect of the functioning of the industry in the conditions of war in Ukraine. The authors identified prospects for the restoration and development of the tourist services market in the context of further stabilization and improvement of the situation in Ukraine. The article analyzes the potential and realized consumer demand in the market of tourist services in Ukraine. The authors analyzed the results of a survey of tourism business professionals, as well as consumer requests, in order to establish changes in consumer preferences over the past 5 years. Based on the use of the SARIMA model, the authors calculated the forecast values of the frequency of consumer requests for specific tourist destinations 12 steps ahead. The results obtained in the course of the study confirmed the hypothesis of stable consumption of tourist services by Ukrainian consumers.
本文致力于在俄罗斯军事入侵乌克兰的背景下,对乌克兰消费者在旅游服务市场中的行为进行研究和建模。作者在乌克兰战争条件下对该行业运作方面的当前全球市场趋势进行了研究。作者确定了在乌克兰局势进一步稳定和改善的背景下恢复和发展旅游服务市场的前景。文章分析了乌克兰旅游服务市场的潜力和已实现的消费者需求。作者分析了一项针对旅游业务专业人士的调查结果以及消费者的要求,以确定过去5年来消费者偏好的变化。基于SARIMA模型的使用,作者提前12步计算了消费者对特定旅游目的地的请求频率的预测值。在研究过程中获得的结果证实了乌克兰消费者稳定消费旅游服务的假设。
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引用次数: 0
Index of financial development with foreign direct investment: Case of Vietnam 外商直接投资下的金融发展指数:以越南为例
Q1 Economics, Econometrics and Finance Pub Date : 2023-09-30 DOI: 10.5709/ce.1897-9254.513
Chinh Thi Nguyen, Chi Dieu Thi Nguyen, Van Do Bui
This study investigates the effect of the financial development index (FD) on foreign direct investment inflows (FDI) in Vietnam from 1996 to 2021. Time series data are used in the model to assess the influence of six indicators standing for FD. Financial institution assessment (FA), financial depth of institution (FDE), financial efficiency of the institution (FE), financial assessment of market (FM), financial efficiency of the market (FEM), domestic loans for the private sector (DLP) was collected from 1996 to 2021. As a result of the analysis, when FA, FE, and FEM increase, Vietnam's FDI inflow also increases while FDE and FM decrease FDI. The effect of DLP is unclear, and this study has no significant association. It is found that the selected financial development index has a significant impact on attracting inward FDI. It is also necessary for the government and officials to make appropriate policies in the future.
本研究考察了1996年至2021年越南金融发展指数(FD)对外国直接投资流入(FDI)的影响。在模型中使用时间序列数据来评估代表FD的六个指标的影响。金融机构评估(FA)、机构财务深度(FDE)、机构财务效率(FE)、市场财务评估(FM)、市场财务效率(FEM)、私营部门国内贷款(DLP)的收集时间为1996年至2021年。分析结果表明,当FA、FE和FEM增加时,越南的FDI流入也增加,而FDE和FM减少FDI。DLP的作用尚不清楚,本研究无显著相关性。研究发现,所选择的金融发展指数对吸引外商直接投资有显著影响。政府和官员在未来制定适当的政策也是必要的。
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引用次数: 0
CEO power and Characteristics on firm performance in Indonesian state-owned enterprises 印尼国有企业CEO权力及其特征对企业绩效的影响
Q1 Economics, Econometrics and Finance Pub Date : 2023-09-30 DOI: 10.5709/ce.1897-9254.511
Ayi Ahadiat, Mahrinasari MS, Usep Syaipudin, Fajrin Satria Dwi Kesumah
Financial performance is an important indicator in a company in measuring the level of viability of the company. This study aims to analyze the effect of CEO power (proxied by CEO ownership), and characteristics (CEO educational background and work experience) on firm performance as proxied by ROA with the moderating variable of the percentage of the number of independent commissioners. The population in this study were all companies officially listed on the Indonesia Stock Exchange in 2015-2019. Then the sampling system used purposive sampling and obtained 16 state-owned companies listed on the Indonesia Stock Exchange. The results show that in model 1, CEO ownership variable has no effect on company performance, while the educational background variable has a significant negative effect and work experience variable has a significant positive effect on firm performance. In model 2, only the educational background variable has a significant effect, and the moderating variable does not strengthen the relationship between all independent variables on the company's financial performance.
财务绩效是衡量公司生存能力高低的重要指标。本研究旨在以独立董事比例为调节变量,分析CEO权力(以CEO所有权为代表)和CEO特征(CEO教育背景和工作经验)对以ROA为代表的公司绩效的影响。本研究的人群均为2015-2019年在印尼证券交易所正式上市的公司。然后,抽样系统采用有目的抽样,获得了16家在印尼证券交易所上市的国有企业。结果表明,在模型1中,CEO所有权变量对公司绩效没有影响,学历变量对公司绩效有显著的负向影响,工作经验变量对公司绩效有显著的正向影响。在模型2中,只有学历变量对公司财务绩效有显著影响,调节变量并没有强化所有自变量之间的关系。
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引用次数: 0
Supporting Environmentally Conscious Consumer Sales Law by Life-cycle Thinking 以生命周期思维支持环保消费者销售法
IF 2.1 Q1 Economics, Econometrics and Finance Pub Date : 2023-06-30 DOI: 10.5709/ce.1897-9254.505
K. Klimkiewicz, A. Dubel, Katarzyna Południak-Gierz
The circular economy is a core approach driving innovative economic solutions. Although the legal system should support the development of such an economy, scientific methods to assess the environmental impact of legal rules are lacking. Legislators and scholars have highlighted consumer law as an area requiring ecologically efficient solutions. This research aims to design a method to calculate environmental costs related to the exercise of remedies for nonconforming goods under a consumer sales contract. Various environmental impact assessment approaches are reviewed to identify those which can be used when designing a method for calculating the environmental impact of legislative provisions. The Life Cycle Thinking is applied and the Life Cycle Assessment method is chosen and used to compare different remedy-scenarios, that is, when the consumer chooses repair, replacement, price reduction or termination. A formula is devised to determine which remedies should be prioritized and whether it is possible to design an eco-friendly hierarchy of remedies in consumer sales law. Though it proved impossible to design a rigid hierarchy of remedies, which would be optimal in every scenario from the perspective of environmental costs generated as a result of the consumer exercising the rights for non-conforming goods, the environmental costs of exercising each of the rights under the remedies available to the consumer can be assessed not only in concreto but also in abstracto allowing for formulation of specific recommendations for legislator.
循环经济是推动创新经济解决方案的核心途径。虽然法律制度应该支持这种经济的发展,但缺乏评估法律规则对环境影响的科学方法。立法者和学者强调消费者法是一个需要生态高效解决方案的领域。本研究旨在设计一种方法来计算与消费者销售合同下不合格货物的补救措施有关的环境成本。本文审查了各种环境影响评估方法,以确定在设计计算立法规定的环境影响的方法时可以使用的方法。应用生命周期思维,选择生命周期评估方法,比较不同的补救方案,即当消费者选择修理、更换、降价或终止时。设计了一个公式来确定哪些补救措施应该优先考虑,以及是否有可能在消费者销售法中设计一个生态友好的补救措施等级。虽然从消费者对不符合规定的商品行使权利所产生的环境成本的角度来看,不可能设计出一种严格的补救等级制度,这在每一种情况下都是最理想的,但根据消费者现有的补救办法,行使每一项权利的环境成本不仅可以具体地评估,而且可以抽象地评估,以便为立法者提出具体建议。
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引用次数: 0
How Racial Diversity and Gender Diversity in Job Positions Affect the Economy? 工作岗位的种族多样性和性别多样性如何影响经济?
IF 2.1 Q1 Economics, Econometrics and Finance Pub Date : 2023-06-30 DOI: 10.5709/ce.1897-9254.502
Zheng Li
Gender and racial discrimination at work have gradually gained more attention from the public in the recent years. With social movements such as #MeToo and #BlackLivesMatter, people start to reach the consensus that there should be more equality in society; more perspectives from different genders and different races are beneficial to society. This paper focuses on employment in the general workforce and studies how race and gender diversity in different job positions affect the economy. This paper explores to empirically explain why race and gender diversity in the workforce can have an impact on the economy. Using data from the U.S. Equal Employment Opportunity Commission and from the Federal Reserve for the years of 1996 - 2018, this paper finds that race and gender diversity at work are positively associated with the economy. Also, this dataset supports the conjecture that race and gender diversity increases total employment, which further increases the economy. This dataset also supports the possibility that race and gender diversity may increase the capacity of different perspectives, which further increases the economy. Moreover, race and gender diversity both increased during these years: from 11.783% to 23.339% and from 31.683% to 38.735% in the executive and managerial positions. This study has significant contributions to current research and practice.
近年来,工作中的性别和种族歧视逐渐受到公众的关注。随着“我也是”和“黑人的生命也重要”等社会运动的兴起,人们开始达成共识,认为社会应该更加平等;更多来自不同性别和种族的观点对社会是有益的。本文主要关注一般劳动力的就业情况,研究不同工作岗位的种族和性别多样性对经济的影响。本文试图从经验上解释为什么劳动力中的种族和性别多样性会对经济产生影响。本文利用美国平等就业机会委员会和美联储1996年至2018年的数据发现,工作中的种族和性别多样性与经济呈正相关。此外,该数据集支持种族和性别多样性增加总就业的猜想,这进一步促进了经济增长。该数据集还支持种族和性别多样性可能会增加不同视角的能力,从而进一步促进经济增长的可能性。此外,这些年来,种族和性别多样性都有所增加:在行政和管理职位上,从11.783%增加到23.339%,从31.683%增加到38.735%。本研究对当前的研究和实践有重要的贡献。
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引用次数: 1
Taxation of Revenue Derived from Activities Carried out by Farmers in Poland 对波兰农民从事的活动产生的收入征税
IF 2.1 Q1 Economics, Econometrics and Finance Pub Date : 2023-06-30 DOI: 10.5709/ce.1897-9254.506
Wojciech Maruchin
The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from agricultural activities as defined in the provisions of the Polish Act on Agricultural Tax as well as in the provisions of the Polish Act on Goods and Services Tax, regardless of whether they are carried out by farmers acting as individuals or utilizing agricultural cooperatives with legal personality or commercial law companies without legal personality for their activities. This revenue is not subject to either forestry tax or income tax (only revenue from special sections of agricultural production may be subject to income tax, but this is treated as revenue generated by farmers). The rationale for the study stems from the scarcity of scientific publications on the subject - probably due to low interest among the entities conducting this type of activity. The method adopted involved the analysis of legal material and the views presented in the legal scholarship and in the case-law of administrative courts. Comparative analysis of Polish and EU law was applied. Moreover, currently applicable law was analyzed by employing a method of interpretation of both Polish and EU regulations, to the extent necessary to conduct comparative legal investigation. The particular nature of agricultural activity in Poland, dating back to the previous economic system, has influenced the decision to perform research on two levels. The first consists of the provisions of the agricultural tax law in Poland, dating back to 1984. The second level is the EU acquis, consisting in both EU legislation and Court of Justice of the European Union case-law relating to this type of activity in connection with its inclusion in the scope of value-added tax regulations. Each Member State, including Poland, is obliged to harmonize its law with the EU law in the examined scope. The results of the conducted comparative analyses indicate that identified deficiencies in the construction of the agricultural tax need to be amended.
本研究的主要目的是提出波兰农民开展的活动产生的税收收入的基本原则,这是波兰税法规定的结果,并提出有关该法律的解决办法。这些收入是根据《波兰农业法》和《波兰商品和服务税法》的规定从农业活动中获得的收入,无论这些收入是由农民以个人身份或利用具有法人资格的农业合作社或利用没有法人资格的商业法律公司进行的。这项收入既不需要缴纳林业税,也不需要缴纳所得税(只有农业生产的特殊部门的收入才需要缴纳所得税,但这被视为农民产生的收入)。这项研究的基本原理源于关于这一主题的科学出版物的缺乏——可能是由于开展这类活动的实体的兴趣不高。所采用的方法包括分析法律材料和在法律学术和行政法院的判例法中提出的观点。对波兰和欧盟的法律进行了比较分析。此外,在进行比较法律调查的必要程度上,通过采用对波兰和欧盟法规的解释方法来分析目前适用的法律。波兰农业活动的特殊性质可以追溯到以前的经济制度,影响了在两个层面上进行研究的决定。第一个是波兰农业税法的规定,可以追溯到1984年。第二层是欧盟判例,包括欧盟立法和欧盟法院的判例法,这些判例法与这类活动有关,并将其纳入增值税条例的范围。包括波兰在内的每个成员国都有义务在审查范围内使其法律与欧盟法律协调一致。比较分析的结果表明,我国农业税制度建设中存在的不足需要进一步完善。
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引用次数: 0
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Contemporary Economics
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