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Mirror data asymmetry in international trade by commodity group: the case of intra-Community trade 按商品类别划分的国际贸易镜像数据不对称:以共同体内部贸易为例
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-12-21 DOI: 10.24136/oc.2021.029
I. Markowicz, P. Baran
Research background: Transactions in international trade of goods are recorded in two sources, on the side of the seller's country and on the side of the buyer's country. The confrontation of such data makes it possible to measure their quality. An inconsistency between the data is called mirror data asymmetry. Purpose of the article: The aim of the paper is to adapt the methods developed by the Authors to study mirror data asymmetry to commodity group markets examination. The quality of data on trade within specific commodity groups (CN chapters) in intra-Community trade was compared. The data were aggregated by country. The indicators used allow for the indication of commodity groups with high mirror data compatibility and those with data asymmetry between intra-Community supplies (ICS) and acquisitions (ICA). Moreover, the commodity groups for which the value-based and quantity-based approaches give different results have been identified. Methods: Based on the literature on the subject and their own research, the Authors have developed a group of methods for studying the asymmetry of mirror data. The proposed indicator formulas are based on various data aggregation approaches. The research used data on intra-Community supplies and acquisitions of goods broken down into 97 chapters of the Combined Nomenclature (CN). Differences between the ICS and ICA in particular commodity groups were aggregated for all pairs of EU countries. The data comes from the Comext database, provided by Eurostat. Findings & value added: The results of the analysis are rankings of the Combined Nomenclature (CN) chapters by the quality of data on ICS and ICA. Lists of CN chapters have been created for discrepancies both in value and weight of goods. Thus, areas of necessary intensification of the work of public statistics services to improve data reliability were identified.
研究背景:国际货物贸易中的交易记录有两种来源,一种是卖方国家,另一种是买方国家。这些数据的对抗性使得测量它们的质量成为可能。数据之间的不一致称为镜像数据不对称。文章的目的:本文的目的是将作者开发的研究镜像数据不对称的方法应用于商品群市场的检验。比较了共同体内部贸易中特定商品组(CN章节)内贸易数据的质量。这些数据是按国家汇总的。所使用的指标可以显示具有高度镜像数据兼容性的商品组和在共同体内部供应(ICS)和采购(ICA)之间数据不对称的商品组。此外,还确定了以价值为基础和以数量为基础的方法得出不同结果的商品组。方法:作者在查阅相关文献的基础上,结合自己的研究,提出了一套研究镜像数据不对称性的方法。所提出的指标公式基于各种数据汇总方法。这项研究使用了共同体内部货物供应和采购的数据,这些数据被分为联合命名法(CN)的97个章节。对所有欧盟国家对,统计标准和统计标准在特定商品组上的差异进行了汇总。数据来自欧盟统计局(Eurostat)提供的Comext数据库。发现和附加价值:分析结果是根据ICS和ICA的数据质量对合并命名法(CN)章节进行排名。对于货物价值和重量的差异,已经创建了CN章节清单。因此,确定了需要加强公共统计部门工作以提高数据可靠性的领域。
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引用次数: 1
Neuromanagement decision-making and cognitive algorithmic processes in the technological adoption of mobile commerce apps 移动商务应用技术采用中的神经管理决策和认知算法过程
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-12-21 DOI: 10.24136/oc.2021.034
Mihai Andronie, George Lăzăroiu, Roxana Ștefănescu, Luminița Ionescu, Mădălina Cocoșatu
Research background: With growing evidence of consumer adoption of mobile shopping apps, there is a pivotal need for comprehending Internet-enabled consumer devices in mobile shopping behavior. Mobile shopping platform features and user technological readiness configure consumers? expectations and demands as regards mobile retailing adoption, leading to acceptance of mobile shopping apps and payment services. Purpose of the article: In this research, prior findings have been cumulated indicating that mobile social apps extend throughout consumer attitudes and behaviors by the widespread adoption of smartphones. We contribute to the literature by showing that cutting-edge technological developments associated with customer behavior in relation to mobile commerce apps have resulted in the rise of data-driven systems. Consumer behavioral intention and adoption intention in relation to mobile shopping apps/websites are developed on perceived risk and trust consequences. Methods: Throughout February and March 2021, a quantitative literature review of the Web of Science, Scopus, and ProQuest databases was carried out, with search terms comprising ?mobile shopping app?, ?mobile commerce platform?, ?mobile payment service?, ?Internet-enabled consumer device?, ?consumer technological adoption?, and ?mobile shopping behavior?. As research published between 2018 and 2021 was analyzed, only 330 sources met the suitability criteria. By removing questionable or indeterminate findings (insubstantial/inconsequent data), results unconfirmed by replication, too imprecise content, or having quite similar titles, 66, chiefly empirical, sources were selected. A systematic review of recently published literature was carried out on technological adoption of mobile commerce apps by employing Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines. The Systematic Review Data Repository was used, a software program for the gathering, handling, and analysis of data for the systematic review. The quality of the academic articles was determined by harnessing the Mixed Method Appraisal Tool. Findings & value added: The consumer purchase decision?making process in mobile app-based marketing involves consumer engagement and willingness to adopt mobile commerce apps. Further advancements should clarify how technological-based consumer adoption of mobile shopping throughout social commerce can improve the payment for products and services.
研究背景:随着越来越多的证据表明,消费者采用移动购物应用程序,有一个关键的需要来理解互联网支持的消费者设备在移动购物行为。移动购物平台的特点和用户技术准备配置消费者?对移动零售采用的期望和需求,导致接受移动购物应用和支付服务。本文的目的:在这项研究中,先前的研究结果表明,随着智能手机的广泛采用,移动社交应用已经渗透到消费者的态度和行为中。我们通过展示与移动商务应用程序相关的客户行为相关的尖端技术发展导致了数据驱动系统的兴起,从而为文献做出了贡献。消费者对移动购物应用/网站的行为意向和采用意向是基于感知风险和信任后果而发展起来的。方法:在2021年2月和3月期间,对Web of Science、Scopus和ProQuest数据库进行了定量文献综述,搜索词包括移动购物应用程序?移动商务平台?移动支付服务?支持互联网的消费设备?消费者对技术的采用?以及“移动购物行为”。在分析2018年至2021年发表的研究报告时,只有330个来源符合适用性标准。通过删除可疑或不确定的发现(不实质性/不相关的数据),未经复制证实的结果,过于不精确的内容,或标题非常相似,选择了66个主要是经验性的来源。通过采用系统评价和荟萃分析(PRISMA)指南的首选报告项目,对最近发表的关于移动商务应用技术采用的文献进行了系统回顾。使用了系统评审数据存储库,这是一个用于收集、处理和分析系统评审数据的软件程序。学术文章的质量是通过使用混合方法评估工具来确定的。发现与增值:消费者的购买决定?基于移动应用的营销过程涉及到消费者的参与和使用移动商务应用的意愿。进一步的进步应该会澄清,基于技术的消费者在社交商务中采用移动购物如何改善产品和服务的支付。
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引用次数: 59
New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19 道德准则的新趋势:新冠疫情来临之际捷克的商业道德偏好
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-12-21 DOI: 10.24136/oc.2021.032
Radka MacGregor Pelikánová, Robert K. Macgregor, M. Černek
Research background: The morality and sustainability depend upon the active engagement of all stakeholders. Businesses might have to observe minimum standards via their corporate social responsibility (CSR), but this does not imply any mandatory and enforceable requirements for their internal documents. Crises such as the COVID-19 pandemic magnify differences and might impact the perception and commitment to ethics and modify preferences. Purpose of the article: Since it is up to each and every business whether it will issue Codes of Ethics or Codes of Conduct (Codes) and how they will project ethical principles, values and concerns in them, it is both illuminative and instrumental to conduct a massive theoretical and literature review, to identify five aspects for exploration of  Codes: (i) human nature (ii) moral values (iii) ethical principles, (iv) reasoning and (v) sustainability pillars, and to perform such an exploration via a case study at the dawn of the COVID-19 pandemic. Methods: Based on a massive theoretical and literature review, five aspects for exploration have been identified and employed in a case study involving twenty Codes of the largest Czech businesses, while focusing on their preferences. This is to be achieved by a holistic advanced content analysis employing meta-analysis and manual Delphi method with Likert scoring by a panel of experts. Findings & value added: The case study reveals that generally Codes prefer (i) Socrates´ perception of human nature, (ii) respect and responsibility as moral values, (iii) the principle of solidarity, (iv) social contract and deontological reasoning and (v) the sustainability social pillar. These findings demonstrate discrepancies and inconsistencies between and also within  these Codes, which often paternalistically reject the multi-stakeholder approach that is needed to overcome COVID-19. This litigates for the appropriateness of this new methodology and encourages further longitudinal case studies entailing more jurisdictions and industries.
研究背景:道德和可持续性取决于所有利益相关者的积极参与。企业可能必须通过其企业社会责任(CSR)遵守最低标准,但这并不意味着对其内部文件有任何强制性和可执行的要求。新冠肺炎大流行等危机放大了差异,可能会影响对道德的认知和承诺,并改变偏好。文章的目的:由于是否发布道德准则或行为准则(准则),以及他们将如何在其中体现道德原则、价值观和关注点,取决于每一家企业,因此进行大规模的理论和文献综述既有启发性,也有助于,确定探索准则的五个方面:(i)人性(ii)道德价值观(iii)伦理原则、(iv)推理和(v)可持续性支柱,并在新冠肺炎大流行开始时通过案例研究进行这种探索。方法:在大量理论和文献综述的基础上,确定了五个方面的探索,并在一个涉及捷克最大企业的20个代码的案例研究中使用,同时重点关注他们的偏好。这将通过采用荟萃分析和专家小组Likert评分的手工Delphi方法进行整体高级内容分析来实现。研究结果和附加值:案例研究表明,《法典》通常倾向于(i)苏格拉底对人性的看法,(ii)作为道德价值观的尊重和责任,(iii)团结原则,(iv)社会契约和义务论推理,以及(v)可持续性社会支柱。这些发现表明,这些准则之间以及内部存在差异和不一致,这些准则往往家长式地拒绝克服新冠肺炎所需的多利益相关者方法。这为这种新方法的适当性提起诉讼,并鼓励进一步的纵向案例研究,涉及更多的司法管辖区和行业。
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引用次数: 13
Income inequality in China 1952-2017: persistence and main determinants 1952-2017年中国收入不平等:持续性与主要决定因素
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-12-21 DOI: 10.24136/oc.2021.028
M. Škare, L. Gil‐Alana, Gloria Claudio-Quiroga, Romina Pržiklas Družeta
Research background: China's economic growth, however remarkable, is due to the Harrod-Domar nature of economic growth and, therefore, limited. The main limitation lies in the extension of the neoclassical growth model and the government need to decrease regional disparities using new migration, urbanization and social policy. Purpose of the article: It is the rising regional disparity in the total factor productivity to cause the income inequality increase (measured by GINI index) in China from 1952?2017. Our paper brings new insight into the main inequality determinants and causes in China, using a fractional integration modeling framework. Methods: Using fractional integration, we find total factor productivity (TFP), real gross domestic product per capita and growth and expenditures for the social safety net and employment effort to have a statistically significant impact on GINI. Income inequality in China is of a persistent nature with the effects of the shocks affecting the GINI index enduring over time. Findings & value added: The results of this study highlight the importance for model/policy changes by the policy makers and practitioners in China to deal with the inequality issue. This involves improving the growth model through innovation and technological advancement, relaxing TFP dependence on the physical inputs (labor and capital) to reduce income inequality.
研究背景:中国的经济增长,无论多么显著,都是由于经济增长的哈罗德-多马尔性质,因此是有限的。主要的局限性在于新古典增长模式的扩展,政府需要利用新的移民、城市化和社会政策来减少地区差异。本文的目的:1952年以来,中国收入不平等(以基尼系数衡量)加剧的原因是全要素生产率地区差异的加剧?2017年。我们的论文使用分数积分建模框架,对中国主要的不平等决定因素和原因进行了新的见解。方法:使用分数积分,我们发现全要素生产率(TFP)、实际人均国内生产总值、社会安全网和就业努力的增长和支出对基尼系数有统计学显著影响。中国的收入不平等具有持续性,影响基尼系数的冲击效应会随着时间的推移而持续。研究结果和附加值:这项研究的结果强调了中国政策制定者和从业者改变模式/政策以解决不平等问题的重要性。这包括通过创新和技术进步改善增长模式,放松全要素生产率对实物投入(劳动力和资本)的依赖,以减少收入不平等。
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引用次数: 10
Fostering Czech firms? innovation performance through efficient cooperation 培育捷克公司?通过高效合作实现创新绩效
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-09-27 DOI: 10.24136/oc.2021.022
Viktor Prokop, Michaela Kotková Stříteská, J. Stejskal
Research background: The business climate development and the stage of innovation systems? transformation are very similar in many Central and Eastern European countries, making it necessary to study these specific economies. These economies are at a different level of transformation, and their governments are trying to support the development of a knowledge-based economy, the creation of innovation systems, and collaboration among different types of entities. These governments need feedback in the form of research into the impacts of public funding on innovation activities through the influence of basic research and cooperation-based resources in individual countries. Purpose of the article: This paper focuses on the examination of (i) the influence of national and European subsidies on innovation performance in manufacturing firms in the Czech Republic and (ii) impacts of knowledge- and cooperation-based resources on innovation activities in Czech manufacturing. Methods: The latest available data from the Community Innovation Survey was used for analyses realized by different regression models. The proposed research models were gradually created to verify the influence of pro-innovation factors (expenditures on in-house and external R&D and on the acquisition of external tangible and intangible sources, cooperation with different partners and innovation) and public (national and/or European) funding of firms? innovation performance within the Czech manufacturing industry. Findings and value added: The results have showed that there is a need to focus on direct and indirect effects of selected innovation determinants; we have also identified the crucial role of cooperation (specifically with government, public, or private research institutes) as a mediating variable within innovation processes. The results have also evidenced that public funding affects the efficiency of knowledge- and cooperation-based resources and amplifies the impact on firms? innovation performance differently. Whereas subsidies from national budgets do not significantly influence the innovation performance of Czech manufacturing firms, European subsidies, on the other hand, significantly increase firms? innovation performance. A long-term contribution of this paper is the significant completion of the theory of policy implications that may be applicable in a broad international context beyond the borders of the Czech Republic. This study significantly contributes to the ongoing discussion about (i) the significance of public financial subsidies from both national and European funds and (ii) the effects of cooperation and R&D on firms? innovation performance within ?catching-up? in Central and Eastern Europe. 
研究背景:商业气候发展与创新体系阶段?许多中欧和东欧国家的转型非常相似,因此有必要研究这些特定的经济体。这些经济体正处于不同的转型水平,它们的政府正努力支持知识经济的发展、创新体系的建立以及不同类型实体之间的合作。这些政府需要通过基础研究和各国基于合作的资源的影响,以研究公共资金对创新活动的影响的形式提供反馈。本文的目的:本文重点研究(i)国家和欧洲补贴对捷克共和国制造业企业创新绩效的影响,以及(ii)基于知识和合作的资源对捷克制造业创新活动的影响。方法:利用社区创新调查的最新数据,通过不同的回归模型进行分析。拟议的研究模型是逐步创建的,以验证有利于创新的因素(内部和外部研发支出以及外部有形和无形资源的获取、与不同合作伙伴的合作和创新)和企业的公共(国家和/或欧洲)资金的影响?捷克制造业的创新表现。研究结果和附加值:研究结果表明,有必要关注选定的创新决定因素的直接和间接影响;我们还确定了合作(特别是与政府、公共或私营研究机构的合作)作为创新过程中的中介变量的关键作用。研究结果还证明,公共资金会影响基于知识和合作的资源的效率,并放大对企业的影响?创新表现不同。虽然国家预算的补贴不会显著影响捷克制造业企业的创新绩效,但另一方面,欧洲的补贴会显著增加企业?创新绩效。本文的一个长期贡献是,重大完成了可能适用于捷克共和国境外广泛国际背景的政策影响理论。这项研究对正在进行的讨论做出了重大贡献:(i)国家和欧洲基金公共财政补贴的重要性;(ii)合作和研发对企业的影响?内部创新绩效?赶上了吗?在中欧和东欧。
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引用次数: 10
The importance of evaluating inpatients? satisfaction with emphasis on the aspect of confidence 评估住院患者的重要性?对强调自信方面的满意度
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-09-27 DOI: 10.24136/oc.2021.027
B. Gavurová, M. Kubák
Research background: The patients? confidence in physicians, as well as in healthcare personnel in general, is an important determinant of the patients? satisfaction and their loyalty. The patients? confidence as well as their overall satisfaction is influenced by many determinants, which are in a causal relation. Purpose of the article: The main aim of the study is to find out which socio-demographic factors influence the confidence of inpatients in physicians, nurses, other medical personnel, as well as in the treatment as such. The inpatients´ confidence is considered as an important dimension of the inpatients? satisfaction. Methods: The questionnaire consists of 112 structured and semi-structured sur-vey questions. It was inspired by the HCAHPS survey. The questionnaire was distributed both on-line and in paper form in the Czech Republic. The dataset consists of 1,479 observations (899 females and 580 males). The descriptive statistics and binary logistic regression were used to process all data. Findings & value added: The research revealed significant differences in the confidence of inpatients in physicians in relation to the physicians? communication styles regarding the inpatient?s gender. Males are more tolerant to the communication styles of physicians than women. There exists a relatively strong linear relationship between confidence in physicians, nurses, other healthcare professionals, and confidence in a treatment. Also, it was determined that in cases when a physician talks about an inpatient as if she/he is not there, the patient?s confidence in the medical personnel is reduced by 65%. Overall confidence in medical personnel is also gender biased i.e., in 87% of cases, women are more likely to have a higher confidence in medical personnel than men. The age of inpatients is not statistically significant and its impact on a confidence in medical personnel is neglectable. 
研究背景:患者?对医生和医护人员的信心是患者的重要决定因素吗?满足感和忠诚度。病人?信心以及他们的总体满意度受到许多决定因素的影响,这些决定因素具有因果关系。本文的目的:本研究的主要目的是找出哪些社会人口学因素影响住院患者对医生、护士、其他医务人员以及治疗的信心。住院病人的信心被认为是住院病人的一个重要维度?满足方法:问卷由112个结构化和半结构化调查问题组成。它受到HCAHPS调查的启发。调查表在捷克共和国以在线和纸质形式分发。该数据集包括1479个观察结果(899名女性和580名男性)。采用描述性统计和二元逻辑回归对所有数据进行处理。研究结果和附加值:研究显示,住院患者对医生的信心与医生的信心存在显著差异?关于住院患者的沟通方式?s的性别。男性比女性更能容忍医生的沟通方式。对医生、护士和其他医疗保健专业人员的信心与对治疗的信心之间存在相对较强的线性关系。此外,还确定,在医生谈论住院患者时,如果她/他不在,患者?他对医务人员的信心降低了65%。对医务人员的总体信心也存在性别偏见,即在87%的情况下,女性对医务人员更有可能比男性更有信心。住院患者的年龄在统计上并不显著,其对医务人员信心的影响可以忽略不计。
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引用次数: 7
What affects employment by NGOs? Counteraction to precarious employment in the Polish non-profit sector in the perspective of COVID-19 pandemic crises 什么影响非政府组织的就业?从COVID-19大流行危机的角度看波兰非营利部门不稳定就业的对策
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-09-27 DOI: 10.24136/oc.2021.025
P. Mikołajczak
Research background: The precarious employment in non-governmental organizations has not been the subject of thorough scientific considerations so far. Meanwhile, the dominance of flexible forms of employment in an organization evokes a sense of instability, insecurity and uncertainty among employees. It weakens the relationship between staff and the organization, which, by not providing employees with prospects for permanent employment, creates a threat to its own development. The COVID-19 pandemic is reinforcing these fears as the situation in the labour market continues to deteriorate. Purpose of the article: The purpose of this study is to identify the factors affecting NGOs employment of contract employees, as a key condition for crowding out precarious employment. Methods: Logistic regression analysis was conducted based on a national representative survey of 1500 Polish NGOs. Findings & value added: Its results indicate that NGOs are increasing the employment of contract staff in order to cope with the excessive bureaucracy of public administration. A stimulating impact on employment is also provided by difficulties in maintaining good staff and volunteers, as well as when there is no sense of security in running an organization. In turn, the lack of people ready to selflessly get involved in an organization's activities, as well as difficulties in accessing premises appropriate to NGOs both reduce the desire among staff to be employed full-time. The monitoring of precarious employment (PE) in NGOs is of key importance in the shaping and effectiveness of national policies aimed at improving the living standards of society as a whole. NGOs are an important element, as they fill the gaps remaining in the implementation of such policies. In the long term, improving the quality of full-time employment in such entities by reducing the barriers to their activity will increase their potential for fulfilling their social mission. To date, such barriers and their relation to employment have not been considered in research literature. However, a considerable proportion of employees in the Polish NGO sector may join the ranks of those excluded from employment and deprived of income due to the crisis on the job market caused by the COVID-19 pandemic. This article contributes to the existing literature and practice by identifying the influence of wide spectrum of barriers of NGOs activity on permanent employment.
研究背景:到目前为止,非政府组织的不稳定就业问题还没有得到充分的科学研究。同时,灵活的雇佣形式在组织中占主导地位会引起员工的不稳定、不安全感和不确定感。它削弱了员工与组织之间的关系,这种关系由于不能为员工提供长期就业的前景,对组织自身的发展造成了威胁。随着劳动力市场形势继续恶化,COVID-19大流行加剧了这些担忧。文章目的:本研究的目的是找出影响非政府组织雇佣合同工的因素,这是挤出不稳定就业的关键条件。方法:对1500家波兰非政府组织进行具有全国代表性的调查,并进行Logistic回归分析。研究结果与附加值:研究结果表明,非政府组织正在增加合同制人员的雇佣,以应对公共行政的过度官僚主义。在维持良好的工作人员和志愿者方面的困难,以及在管理一个组织时没有安全感,也会对就业产生刺激的影响。反过来,缺乏愿意无私地参与组织活动的人员,以及难以进入适合非政府组织的房地,都降低了工作人员全职雇用的愿望。对非政府组织不稳定就业情况的监测,对于旨在提高整个社会生活水平的国家政策的形成和有效性至关重要。非政府组织是一个重要的因素,因为它们填补了执行这些政策的空白。从长远来看,通过减少这些实体活动的障碍来改善其全职就业的质量,将增加它们履行其社会使命的潜力。迄今为止,这些障碍及其与就业的关系尚未在研究文献中得到考虑。然而,由于新冠肺炎大流行造成的就业市场危机,波兰非政府组织部门的相当一部分员工可能会加入被排除就业和被剥夺收入的行列。本文通过确定非政府组织活动的各种障碍对长期就业的影响,对现有文献和实践做出了贡献。
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引用次数: 11
Unboxing the black box on the dimensions of social globalisation and the efficiency of microfinance institutions in Asia 打开社会全球化维度和亚洲小额信贷机构效率的黑箱
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-09-27 DOI: 10.24136/oc.2021.019
H. I. Hussain, Katarzyna Szczepańska-Woszczyna, Fakarudin Kamarudin, Nazratul Aina Mohamad Anwar, M. Saudi
Research background: Microfinance institutions (MFIs) play an important role in alleviating poverty. Thus, MFIs should be efficient in order to ensure that their objectives on social welfare and financial performance can be achieved by identifying the potential determinants, specifically on social globalisation. Purpose of the article: This paper examines the impacts of the social globalisation dimensions of interpersonal, informational, and cultural globalisations on the financial and social efficiency of MFIs. Methods: The data period covered the years 2011?2018; the data set consists of 176 MFIs from six Asian countries. The Data Envelopment Analysis (DEA) approach was employed to examine the MFIs? efficiency levels. Generalised Least Square (GLS) regressions were used to analyse the impacts of social globalisation and other determinants towards the efficiency of MFIs. Findings and value added: Interpersonal globalisation had a significantly negative correlation with social efficiency, suggesting that increasing the number of foreigners in management intrudes on local managers? decisions. Informational globalisation had a significantly positive correlation with financial and social efficiency, which signifies that more information produces monopolistic profits in this industry. Finally, cultural globalisation had a positive correlation with social efficiency, demonstrating that a global trading culture improves the abilities and technological skills for labour development and enhances MFIs? social efficiency. In general, the Cobb Douglas Production theory explained the understanding of the impacts social globalisation has on MFI efficiency. Furthermore, the findings from this study could provide important scientific, practical gap and contribute new insights and implications to various parties. Firstly, governments or policymakers can establish effective national policies and strategies. Secondly, this study could support investors in monitoring and understanding the performance of MFIs. Finally, the research could fill scholarly gaps and uncover more potential factors that influence the efficiency of MFIs.
研究背景:小额信贷机构(mfi)在减轻贫困方面发挥着重要作用。因此,小额信贷机构应该是有效的,以便通过确定潜在的决定因素,特别是社会全球化的决定因素,确保它们在社会福利和财政业绩方面的目标能够实现。本文目的:本文考察了人际、信息和文化全球化的社会全球化维度对小额信贷机构的金融和社会效率的影响。方法:数据期为2011 ~ 2018年;该数据集包括来自6个亚洲国家的176家小额信贷机构。采用数据包络分析(DEA)方法对小额信贷机构进行检验。效率的水平。使用广义最小二乘(GLS)回归分析社会全球化和其他决定因素对小额信贷机构效率的影响。研究结果与增值:人际全球化与社会效率显著负相关,表明管理层中外国人数量的增加会干扰本地管理者?决策。信息全球化与金融效率和社会效率显著正相关,这意味着更多的信息在该行业产生垄断利润。最后,文化全球化与社会效率呈正相关,这表明全球贸易文化提高了劳动力发展的能力和技术技能,并增强了小额信贷机构。社会效益。总的来说,柯布·道格拉斯生产理论解释了社会全球化对小额信贷机构效率的影响。此外,本研究的发现可以提供重要的科学和实践空白,并为各方提供新的见解和启示。首先,政府或决策者可以制定有效的国家政策和战略。其次,本研究可以帮助投资者对小额信贷机构的绩效进行监控和理解。最后,本研究可以填补学术空白,揭示更多影响小额信贷机构效率的潜在因素。
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引用次数: 12
Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia 斯洛伐克的预测分析和预测模型后欧盟国家的逃税行为
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-09-27 DOI: 10.24136/oc.2021.023
J. Dobrovič, R. Rajnoha, P. Šuleř
Research background: Tax evasion is an urgent challenge for governments, as reaching sufficient level of tax revenues enable adequate sustainable economic development. The motivation for the research was thus the identification of the situation in the EU countries.  Purpose of the article: The main research objective was to identify the extent of tax evasion in the EU countries, with a subsequent specific focus on the econometric predictive models and a forecast of their future development in the case of Slovakia as the poorest performing country of the V4 in this area.  Methods: The research was primarily based on testing selected statistical indicators in the field of tax evasions expressed on the basis of the VAT gap. The data for the research was obtained from the EUROSTAT database and the international system VIES for the period between 2000 and 2017. In addition to panel graphs, the research hypotheses were tested primarily using a cluster analysis, t-test, time series analysis, and an analysis of the time series trend with 4 basic models: linear trend, quadratic trend, growth curve model, and S-curve model. On the basis of the Mean Absolute Percentage Error (MAPE), the S-Curve model was selected as the determining model of predicting tax evasion.  Findings & value added: Based on the results of the cluster analysis, the EU countries were divided into five reference groups by the VAT gap value, using the VAT gap percentage share on the overall GDP value. The research also provides a unique methodological framework and a unique econometric model for predicting the future VAT gap in Slovakia as the poorest performing country of the V4 in this area, which is applicable to other V4 and EU countries. The research results also enable policy-makers in the EU countries and specifically also in Slovakia and other V4 countries to compare themselves explicitly with the reference countries of the EU in terms of tax evasion and subsequently adopt adequate measures to improve the effectiveness and performance in this field.
研究背景:逃税是政府面临的一个紧迫挑战,因为达到足够的税收水平可以实现足够的可持续经济发展。因此,研究的动机是查明欧盟国家的情况。文章目的:主要研究目标是确定欧盟国家逃税的程度,随后具体关注计量经济预测模型,并预测斯洛伐克作为V4中该领域表现最差的国家的未来发展。方法:本研究主要基于对以增值税缺口为基础的逃税领域选定的统计指标的检验。该研究的数据来自EUROSTAT数据库和国际系统VIES,时间为2000年至2017年。除了面板图之外,主要使用聚类分析、t检验、时间序列分析和4个基本模型的时间序列趋势分析来检验研究假设:线性趋势、二次趋势、增长曲线模型和S曲线模型。在平均绝对百分比误差(MAPE)的基础上,选择S曲线模型作为预测逃税的确定模型。调查结果和增加值:根据聚类分析的结果,欧盟国家按增值税缺口值分为五个参考组,使用增值税缺口在总GDP值中的百分比份额。该研究还为预测斯洛伐克作为该领域V4中表现最差的国家的未来增值税缺口提供了一个独特的方法框架和一个独特经济计量模型,适用于其他V4和欧盟国家。研究结果还使欧盟国家,特别是斯洛伐克和其他V4国家的政策制定者能够在逃税方面与欧盟参考国家进行明确比较,并随后采取适当措施提高该领域的有效性和绩效。
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引用次数: 3
Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment 盈余管理?中欧环境中操纵决定因素分析
IF 8.5 1区 经济学 Q1 ECONOMICS Pub Date : 2021-09-27 DOI: 10.24136/oc.2021.021
K. Valaskova, P. Adamko, Katarina Frajtova Michalikova, Jaroslav Macek
Research background: The paper investigates the earnings management phenomenon in the context of Central European countries, attempting to identify the factors and incentives that can influence earnings management behavior on a sample of 8,156 enterprises from Slovakia, the Czech Republic, Hungary, and Poland. Purpose of the article: The main purpose of the manuscript is to prove that there are significant differences in earnings management practices (measured by discretionary accruals) across the countries and to find the firm-specific features that influence the way enterprises manage their earnings. Methods: The modified Jones model was used to calculate the discretionary accruals, which are further analyzed across the countries. The statistically significant differences were confirmed across the countries. Thus, the impact of the economic sector, firm size, firm age, legal form, and ownership structure on earnings management behavior is studied by the Kruskal-Wallis test. The Dunn-Bonferroni post hoc tests then revealed the significant differences across the categories of the investigated earnings management determinants. To find the association between the particular earnings management practice (income-increasing or income-decreasing manipulation), correspondence analysis was used to visualize the mutual relations. Findings & value added: The results of the realized investigation revealed that the economic sector is one of the most important earnings management determinants, as its statistical significance was confirmed in each analyzed country. The correspondence analysis determined specific sectors, where income-increasing manipulation with earnings is practiced (NACE codes F, J, K, M, N), and vice versa, income-decreasing earnings management is characteristic for enterprises in sectors A, C, D, G or L. In specific economic conditions, firm size is also a relevant indicator (Hungary), or firm age and legal form and ownership structure (Poland). The recognition of crucial earnings management incentives may be helpful for authorities, policymakers, analysts and auditors when identifying various techniques and practices of earnings manipulation which could vary across the sectors and taking necessary measures to mitigate potential financial risks.
研究背景:本文研究中欧国家背景下的盈余管理现象,试图以斯洛伐克、捷克、匈牙利和波兰的8156家企业为样本,找出影响盈余管理行为的因素和激励因素。文章目的:本文的主要目的是证明各国盈余管理实践(以可支配应计利润衡量)存在显著差异,并找到影响企业管理盈余方式的企业特有特征。方法:采用修正的Jones模型计算可自由支配应计利润,并对各国的可自由支配应计利润进行进一步分析。统计上的显著差异在各国之间得到证实。因此,本文通过Kruskal-Wallis检验研究了经济部门、企业规模、企业年龄、法律形式和股权结构对盈余管理行为的影响。Dunn-Bonferroni事后检验随后揭示了被调查盈余管理决定因素类别之间的显著差异。为了找到特定盈余管理实践(增加或减少收入的操纵)之间的关联,我们使用对应分析来可视化相互关系。研究结果和附加价值:已实现的调查结果显示,经济部门是盈余管理最重要的决定因素之一,因为其统计显著性在每个分析国家都得到了证实。对应分析确定了具体的行业,其中收入增加操纵与盈余(NACE代码F, J, K, M, N),反之亦然,收入减少盈余管理是A, C, D, G或l行业企业的特征。在特定的经济条件下,公司规模也是一个相关指标(匈牙利),或公司年龄,法律形式和所有权结构(波兰)。认识到关键的盈余管理激励措施可能有助于当局、政策制定者、分析师和审计师识别不同部门可能存在的各种盈余操纵技术和做法,并采取必要措施减轻潜在的财务风险。
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引用次数: 42
期刊
Oeconomia Copernicana
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