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Effect of Participation in Development Initiatives on Competitive Advantages, Performance, and Sustainability of Micro-Enterprises in Malaysia 参与发展计划对马来西亚微型企业竞争优势、绩效和可持续性的影响
IF 2.1 Q2 ECONOMICS Pub Date : 2021-04-23 DOI: 10.5709/CE.1897-9254.439
A. Mamun, Rajennd Muniady, N. Nasir
This study assessed the impact of micro-enterprise development initiatives (commonly provide access to financial services and micro-enterprise development training programs to low-income households) upon competitive advantages, performance, and sustainability of micro-enterprises owned and managed by selected low-income households in Peninsular Malaysia. Upon the adoption of cross-sectional design, data were randomly gathered from 300 micro-entrepreneurs residing in four states of Peninsular Malaysia selected from the eKasih database (national poverty data bank). The quantitative data had been collected by holding structured interview sessions with the participants from October until November 2017. The study outcomes revealed that the total amount of economic loan received, the total number of training hours and the number of center meetings/discussion attended exerted significantly positive effects upon competitive advantage, while marital status (control variable) was found to affect competitive advantage in a significantly positive manner. As for micro-enterprise performance, length of participation and number of center meetings/discussions attended as well as marital status as the control variable exhibited significantly positive effects. Meanwhile, the impact of participation duration, total amount of economic loan received, and number of center meetings/discussions attended upon micro-enterprise sustainability seemed to be inconclusive. Additionally, age of entrepreneurs and duration of enterprises establishment (micro-enterprise established) appeared to affect the aspect of sustainability. The findings appear to emphasize on the mixed effects of participation in development initiatives on competitive advantage, performance, and sustainability of micro-enterprises. Hence, this study recommends that the government of Malaysia formulate and adopt more specific strategies and policies in advocating development initiatives to ensure positive progression amongst micro-entrepreneurs and micro-enterprise owners.
本研究评估了马来西亚半岛选定的低收入家庭拥有和管理的微型企业的竞争优势、绩效和可持续性对微型企业发展倡议(通常为低收入家庭提供金融服务和微型企业发展培训计划)的影响。采用横断面设计后,从eKasih数据库(国家贫困数据库)中随机收集了居住在马来西亚半岛四个州的300名微型企业家的数据。定量数据是在2017年10月至11月期间通过与参与者进行结构化访谈来收集的。研究结果发现,经济贷款总额、培训总时数和参加中心会议/讨论次数对竞争优势有显著的正向影响,而婚姻状况(控制变量)对竞争优势有显著的正向影响。对于微企业绩效,参加中心会议/讨论的时间和次数以及婚姻状况作为控制变量表现出显著的正影响。同时,参与时间、获得的经济贷款总额、参加中心会议/讨论次数对微型企业可持续性的影响似乎尚无定论。此外,企业家的年龄和建立企业(建立微型企业)的时间似乎影响可持续性方面。调查结果似乎强调了参与发展倡议对微型企业的竞争优势、业绩和可持续性的混合影响。因此,本研究建议马来西亚政府制定和采取更具体的战略和政策来倡导发展倡议,以确保微型企业家和微型企业主的积极发展。
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引用次数: 26
Examination of the Relationship between Derivative Financial Instruments and the Economic Development of Lithuania 衍生金融工具与立陶宛经济发展关系研究
IF 2.1 Q2 ECONOMICS Pub Date : 2021-04-23 DOI: 10.5709/CE.1897-9254.446
Kristina Garškaitė-Milvydienė, Raimonda Martinkutė-Kaulienė
Derivative financial instruments play a major role in financial markets. However, there are rather contradictory views regarding this issue. Their impact on the financial markets, their stability and the economy have not been thoroughly examined. The aim of this paper is to analyse derivatives and the economic situation in the country and to investigate the relationship between the derivatives and the macroeconomic factors which have the greatest impact on the volume of the derivatives. The paper analyses derivatives statistics and macroeconomic indicators in Lithuania. As a result, the relationship between the derivatives and the country’s macroeconomic indicators is examined by identifying the most significant factors, as the structure and volume of derivatives in different markets may be determined by different macroeconomic factors. The performed analysis and estimation have shown that foreign direct investment has the largest impact on the derivatives, their volume and structure, and average earnings have the least impact.
衍生金融工具在金融市场中扮演着重要的角色。然而,关于这个问题有相当矛盾的观点。它们对金融市场、稳定性和经济的影响尚未得到彻底研究。本文的目的是分析衍生品和该国的经济形势,并调查衍生品和对衍生品交易量影响最大的宏观经济因素之间的关系。本文分析了立陶宛的衍生品统计数据和宏观经济指标。因此,衍生品与国家宏观经济指标之间的关系是通过确定最重要的因素来检验的,因为不同市场的衍生品的结构和数量可能由不同的宏观经济因素决定。分析和估计表明,外商直接投资对衍生品、衍生品的数量和结构的影响最大,平均收益的影响最小。
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引用次数: 1
Failed Attempt to Break Up the Oligopoly in Sovereign Credit Rating Market after Financial Crises 金融危机后打破主权信用评级市场寡头垄断的失败尝试
IF 2.1 Q2 ECONOMICS Pub Date : 2021-04-23 DOI: 10.5709/CE.1897-9254.441
A. Malewska
For decades, the credit rating market has been dominated by three major agencies (Moody's, S&P and Fitch Ratings). Their oligopolistic dominance is especially strong in sovereign credit ratings industry, where they hold a collective global share of more than 99%. Global financial crisis and the Eurozone sovereign debt crisis exposed serious flaws in rating process and forced public authorities to act. This study investigates effectiveness of new regulations adopted in the United States and in the European Union after financial crises in terms of reducing oligopolistic dominance of the “Big Three” in sovereign credit ratings market. The study applies descriptive statistical analysis of economic indicators describing concentration rate in a market, as well as content analysis of legal acts and case study methodology. Analysis shows that the Dodd-Frank reform and new European rules on supervision of credit rating agencies were not effective enough and did not lead to the increased competition in the market. The evidence from this study is explained using two alternative perspectives – economic theory of natural oligopoly and hegemonic stability theory coming from international relations field.
几十年来,信用评级市场一直由三大评级机构(穆迪、标准普尔和惠誉评级)主导。它们的寡头垄断地位在主权信用评级行业尤为突出,它们在主权信用评级行业的全球份额总计超过99%。全球金融危机和欧元区主权债务危机暴露了评级程序的严重缺陷,迫使公共当局采取行动。本研究调查了金融危机后美国和欧盟在减少主权信用评级市场“三巨头”寡头垄断方面采取的新法规的有效性。本研究采用描述市场集中度的经济指标的描述性统计分析,以及法律行为的内容分析和案例研究方法。分析表明,多德-弗兰克改革和欧洲对信用评级机构监管的新规定不够有效,没有导致市场竞争的加剧。本文从自然寡头经济理论和国际关系领域的霸权稳定理论两方面解释了本研究的证据。
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引用次数: 1
Personnel Factors of Corporate Internal Auditing on the Contemporary Microeconomics Environment in the United States 当代美国微观经济环境下企业内部审计的人事因素
IF 2.1 Q2 ECONOMICS Pub Date : 2021-04-23 DOI: 10.5709/CE.1897-9254.440
Victor W Gaines, Karina Kasztelnik
The purpose of this quantitative, correlational research was to examine to what extent the personnel factors of internal auditing departments predict the control environment within the public sector. Using the 2013 COSO Internal Control-Integrated Framework as the theoretical framework, we addressed the extent to which the internal audit staffing size per engagement, professional development, and auditing experience of auditors predict the overall control environment and each of the five components of COSO. The results of six multiple linear regression models showed no statistically significant with the exception between professional development and Principle 4 - Recruitment. A nonparametric Kendall’s tau-b correlation analysis revealed a significant relationship between professional development and Principle 4 Recruitment, τb = 0.388, p = 0.030. The results of this study may contribute to the positive global economy change by bringing into focus the role of auditing and its positive impact on the worldwide public auditing policy.
这个定量的相关研究的目的是检验内部审计部门的人员因素在多大程度上预测公共部门的控制环境。以2013年COSO内部控制综合框架为理论框架,我们探讨了每个业务的内部审计人员规模、审计师的专业发展和审计经验在多大程度上预测了整体控制环境和COSO的五个组成部分。6个多元线性回归模型的结果显示,除专业发展与原则4 -招聘之间存在差异外,没有统计学意义。非参数Kendall 's tau-b相关分析显示,专业发展与原则4招聘之间存在显著相关,τb = 0.388, p = 0.030。本研究的结果可以通过关注审计的作用及其对全球公共审计政策的积极影响来促进积极的全球经济变化。
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引用次数: 0
Cautionary Note About the Herfindahl-Hirschman Index of Market (Industry) Concentration 关于赫芬达尔-赫希曼市场(行业)集中度指数的警示
IF 2.1 Q2 ECONOMICS Pub Date : 2021-03-31 DOI: 10.5709/ce.1897-9254.468
T. O. Kvålseth
The Herfindahl-Hirschman index (HHI) appears to be the most widely used index of market or industrial concentration. It is a summary measure that indicates the degree of competition, market power, and efficiency within a market or an industry. The HHI is also used by government agencies when evaluating potential violation of antitrust laws and regulations. As emphasized in this paper, and in spite of its several desirable properties, HHI has one serious imitation: it lacks the value-validity property. Lacking this property, caution has to be exercised when using HHI in order to avoid invalid and misleading results and conclusions. A corrected index is developed as a simple reformulation of HHI. Since this new index formulation meets the conditions imposed by the value-validity property to a high degree of approximation, and has other desirable properties comparable to those of HHI, the corrected index can safely be used to make various types of comparisons that are true and valid representations of market (industry) concentration. Numerical data are provided to support and exemplify the use of the corrected index.
赫芬达尔-赫希曼指数(HHI)似乎是最广泛使用的市场或产业集中度指数。这是一个总结性的衡量标准,表明市场或行业内的竞争程度、市场力量和效率。HHI也被政府机构用来评估可能违反反托拉斯法律法规的行为。正如本文所强调的那样,尽管HHI具有一些令人满意的特性,但它有一个严重的模仿:它缺乏价值有效性。由于缺乏这种特性,在使用HHI时必须谨慎,以避免无效和误导性的结果和结论。修正后的指数是HHI的一个简单公式。由于这个新的指数公式满足价值有效性属性所要求的条件,达到高度近似,并且具有与HHI相媲美的其他理想属性,因此可以安全地使用修正后的指数进行各种类型的比较,这些比较是真实有效地表示市场(行业)集中度。提供了数值数据来支持和举例说明修正指数的使用。
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引用次数: 2
Assessment of Progress Towards 20-20-20 Targets: Evidence from Baltic States 20-20-20目标进展评估:来自波罗的海国家的证据
IF 2.1 Q2 ECONOMICS Pub Date : 2021-03-31 DOI: 10.5709/ce.1897-9254.473
D. Štreimikienė
The 2020 climate and energy package adopted in 2009 sets three key targets for EU Member States: 20% cut in greenhouse gas emissions (from 1990 levels); to ensure 20% of renewables in final energy consumption and to achieve 20% improvement in energy efficiency from 2005 levels. The paper analyses the progress of selected countries in achieving climate and energy targets by 2020. Baltic States, namely Lithuania, Latvia, and Estonia were selected for comparative assessment of their achievements in GHG emission reduction, energy efficiency improvement and use of renewable energy sources. Indicator’s framework was constructed to capture the most important drivers of GHG emission reduction from fuel combustion. These indicators allow to compare countries in their achievements by assessing their main energy and climate change policies. The analysis and comparison of the trends of the main indicators allows to define the best performing country and the reason of this. Policy implications were developed for Baltic States to pursue further progress in achieving energy and climate targets for 2030 and 2050.
2009年通过的2020年气候和能源一揽子计划为欧盟成员国设定了三个关键目标:温室气体排放量减少20%(与1990年的水平相比);确保可再生能源在最终能源消费中占20%,能源效率在2005年的基础上提高20%。本文分析了选定国家到2020年实现气候和能源目标的进展情况。选择波罗的海国家,即立陶宛、拉脱维亚和爱沙尼亚,比较评估它们在减少温室气体排放、提高能源效率和使用可再生能源方面的成就。指标框架的构建是为了捕捉燃料燃烧减少温室气体排放的最重要驱动因素。这些指标可以通过评估各国的主要能源和气候变化政策来比较各国的成就。通过分析和比较主要指标的趋势,可以确定表现最好的国家及其原因。为波罗的海国家在实现2030年和2050年能源和气候目标方面取得进一步进展制定了政策影响。
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引用次数: 1
Employee’s Behavioral Opportunism and Alienation: Exploring the Factors 员工行为机会主义与疏离感:因素探析
IF 2.1 Q2 ECONOMICS Pub Date : 2021-03-31 DOI: 10.5709/ce.1897-9254.471
D. Pletnev, E. Kozlova
The article aims to identify factors influencing the behavioural opportunism and alienation of Russian employees. The study is based on a survey of 298 Russian employees, conducted in October 2020. Normalized indicators were used to assess the alienation degree, opportunism willingness and opportunism level, based on processing the respondents’ answers; the Z-test was used for statistical analysis of these indicators, and to examine the influence of 14 social and organizational factors on alienation and opportunism. The study showed that employees’ alienation degree is influenced by marital status, having children, motivation type, organization size, work in a managerial position, position and salary improvement, and Adizes’ management styles. Their opportunism willingness is influenced by gender, age, management style, organization-side work experience, and position improvement. The results support the hypotheses of the interdependence of opportunism level and age, marital status, motivation type, organization size, and salary improvement. It was found that education level, job profile and diploma compliance, and ownership do not affect alienation and opportunism. The research results can help develop corporate programmes to increase employees’ involvement in solving corporate problems and reducing opportunism.
本文旨在找出影响俄罗斯员工行为机会主义和异化的因素。该研究基于2020年10月对298名俄罗斯员工进行的调查。通过对调查对象的回答进行处理,采用归一化指标评估疏离度、机会主义意愿和机会主义水平;采用z检验对这些指标进行统计分析,并检验14种社会组织因素对疏离感和机会主义的影响。研究表明,员工的疏离感程度受婚姻状况、是否有子女、激励类型、组织规模、担任管理职位、职位和薪酬提升以及管理者的管理风格等因素的影响。他们的机会主义意愿受性别、年龄、管理风格、组织侧工作经验和职位提升的影响。研究结果支持了机会主义水平与年龄、婚姻状况、激励类型、组织规模和薪酬提升之间的相互依存关系的假设。研究发现,受教育程度、职业概况和文凭依从性、所有权对疏离感和机会主义没有影响。研究结果可以帮助制定企业计划,提高员工在解决企业问题和减少机会主义方面的参与度。
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引用次数: 1
National Identity and Economic Activity of Ukrainian Population: Relationship and Differences in the Regions 乌克兰人口的民族认同与经济活动:地区间的关系与差异
IF 2.1 Q2 ECONOMICS Pub Date : 2021-03-31 DOI: 10.5709/ce.1897-9254.465
Ievhen Ovcharenko, I. Semenenko
This research examines the relation between the levels of national identity of Ukrainians in different regions of the country and the current state of their economic activity. The study explores whether the changes in economic activity of Ukrainian population are related to the changes in the level of its national identity. We used the results of the national poll, conducted by the sociological agency in Ukraine, together with data from State Statistics Service in Ukraine. The indicators of linguistic, civic and cultural identity were compared to regional human development indices, and indicators of socio-demographic status and economic activity of population in five aggregative regions in Ukraine. The results showed how differently people within the same country perceive social and economic standards of living and have various perceptions of the basis of their own national identity. This affects the processes of national identification and establishment of emphasis in regional development paths, as well as contributes to definition of the most relevant to a particular region levers of economic influence on the processes of national identification.
本研究考察了乌克兰不同地区的民族认同水平与其经济活动现状之间的关系。本研究探讨乌克兰人口经济活动的变化是否与其民族认同水平的变化有关。我们使用了乌克兰社会学机构进行的全国民意调查的结果,以及乌克兰国家统计局的数据。将语言、公民和文化特性指标与乌克兰五个综合地区的区域人类发展指数以及人口社会人口地位和经济活动指标进行了比较。研究结果表明,同一国家内的人们对社会和经济生活水平的看法是多么不同,对自己国家认同的基础也有不同的看法。这影响到国家认同进程和确定区域发展道路的重点,并有助于确定与特定区域最相关的经济杠杆对国家认同进程的影响。
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引用次数: 2
Accounting for Holdings of Cryptocurrencies in the Slovak Republic: Comparative Analysis 斯洛伐克共和国加密货币持有量的核算:比较分析
IF 2.1 Q2 ECONOMICS Pub Date : 2021-03-31 DOI: 10.5709/ce.1897-9254.466
Miriama Blahušiaková
Cryptocurrency has attracted more attention recently. With the rapid increase in popularity of cryptocurrencies´ transactions it is necessary to adopt a unified approach to this novel, 21st century phenomenon. Since 2009, when the first cryptocurrency Bitcoin was created, thousands of other cryptocurrencies have appeared. As the transactions with cryptocurrencies have increased, national and multinational jurisdictions started to deal with issues concerning taxation and accounting for the cryptocurrency. Multinational jurisdictions and professional institutions differ in their opinions about cryptocurrencies. There are opinions considering cryptocurrency a financial asset, a financial instrument, cash, cash equivalents, inventories or intangible asset. As there is no accounting standard within IFRS specifically addressing cryptocurrency, it is necessary to look at the existing IFRS and apply a principles-based approach. The aim of the paper is to compare the accounting of cryptocurrencies in Slovakia with the requirements and/or recommendations by other standards setters and authorities. Slovakia is selected as it is one of the first countries launching accounting regulation for cryptocurrency. The analysis and comparison are used as the main scientific methods in this study. The IFRS IC in June 2019 concluded that IAS 2 applies to cryptocurrencies when they are held for sale in the ordinary course of business. If IAS 2 is not applicable, holdings of cryptocurrencies should be accounted for under IAS 38. The Slovak Republic is applying different approach to holdings of cryptocurrency, the cryptocurrency is considered the short-term financial asset. Difference between Slovak and multinational solution is even in questions of cryptocurrency´s measurement.
最近,加密货币吸引了更多的关注。随着加密货币交易的迅速普及,有必要对这一21世纪的新现象采取统一的方法。自2009年第一个加密货币比特币诞生以来,已经出现了数千种其他加密货币。随着加密货币交易的增加,国家和跨国司法管辖区开始处理有关加密货币的税收和会计问题。跨国司法管辖区和专业机构对加密货币的看法不同。有意见认为加密货币是金融资产、金融工具、现金、现金等价物、库存或无形资产。由于国际财务报告准则中没有专门针对加密货币的会计准则,因此有必要查看现有的国际财务报告准则并采用基于原则的方法。该论文的目的是将斯洛伐克的加密货币会计与其他标准制定者和当局的要求和/或建议进行比较。斯洛伐克之所以被选中,是因为它是首批启动加密货币会计监管的国家之一。分析和比较是本研究的主要科学方法。IFRS IC于2019年6月得出结论,IAS 2适用于在正常业务过程中持有出售的加密货币。如果IAS 2不适用,则应根据IAS 38对加密货币的持有进行核算。斯洛伐克共和国正在采用不同的方法来持有加密货币,加密货币被认为是短期金融资产。斯洛伐克和多国解决方案之间的差异甚至存在于加密货币的测量问题上。
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引用次数: 3
Monitoring of Economic Indicators in the Context of Financial and Economic Crises 金融和经济危机背景下的经济指标监测
IF 2.1 Q2 ECONOMICS Pub Date : 2021-03-31 DOI: 10.5709/ce.1897-9254.469
D. Sinković, Sebastian Zemla, Nataniel Zemla
Financial and economic crises repeat themselves at indefinite intervals. As in the Great Recession (also known as Subprime Crisis) of 2007/2008 there was a bundle of events and processes that preceded it and contributed to its emergence, whether it be economic, political, or ideological. Based on observations presented in this paper, explanations are suggested that crises are significantly related to the development of various indicators. Relevant indicators include the impact of economic indicators (e.g., GDP, key interest rates, debt ratios), capital markets and - as the current Corona Crisis shows - supposedly unforeseen factors or shocks. The study deals with a comparative analysis of indicators regarding both crises and the Great Depression, with the aim of identifying possible trends or patterns. It uses a comparative method and reveals some significant similarities. This insight can be seen as a support for the birth of further crises. The work aims to provide a contribution to current crisis research in a comparative context and to advance findings in the field of early warning and crisis education.
金融和经济危机以无限的间隔重复发生。就像2007/2008年的大衰退(也被称为次贷危机)一样,在它之前有一系列事件和过程,无论是经济的、政治的还是意识形态的,都促成了它的出现。根据本文提出的观察结果,本文提出了危机与各种指标的发展显著相关的解释。相关指标包括经济指标(如GDP、关键利率、债务比率)、资本市场的影响,以及当前冠状病毒危机所显示的所谓不可预见的因素或冲击。这项研究对危机和大萧条的指标进行了比较分析,目的是确定可能的趋势或模式。它采用了比较的方法,揭示了一些重要的相似之处。这种洞见可以被视为对进一步危机产生的支持。这项工作的目的是在比较的背景下为当前的危机研究做出贡献,并推进预警和危机教育领域的研究成果。
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引用次数: 1
期刊
Contemporary Economics
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