T. Spyropoulos, Christos Andras, Aristotelis Dimkou, P. Polychronidou
The majority of Entrepreneurial quantitative research focuses on Correlation Coefficients. However, new statistical analysis based on Entropy, such as Mutual Information and Information Gain Ratios cast a new light on understanding the relationships among variables and offer a view of non-linear relationships.The study examines key entrepreneurial variables using Mutual Information and Information Gain Ratios and compares findings using the same dataset which examined I.T. Greek Start-Ups. Use of Mutual Information and Information Gain ratios reveals much more relationships between the variables examined, in comparison to Pearson Correlation. Furthermore, the study compares results from Pearson Correlation and Mutual Information and Information Gain ratios to drawn new conclusions on the perceptions of Greek I.T. start-up founders. The findings indicate that use of Mutual Information reveals a set of factors that contribute to entrepreneurial perception of success which differs significantly from the conclusions based on Correlation Coefficient Analysis. More specifically factors such as Operation Years and Previous Start-Ups play a far more crucial role than B2B and Sales. The study offers an original contribution to entrepreneurial science, introducing the use of entropy-based mathematical ratios, such as Mutual Information and Information Gain in Entrepreneurial Research. The study highlights that use and results derived of such ratios enable researchers to identify more information regarding (non-linear) relationships between variables, compared to Correlation Coefficient methods.
大多数创业定量研究都侧重于相关系数。然而，基于熵的新统计分析，如相互信息比和信息增益比，为理解变量之间的关系提供了新的视角，并提供了非线性关系的视角。本研究使用相互信息比和信息增益比研究了关键的创业变量，并使用相同的数据集对研究结果进行了比较，该数据集研究了 I.T. 希腊初创企业。与 Pearson Correlation 相比，使用 Mutual Information 和 Information Gain Ratios 可以揭示所研究变量之间更多的关系。此外，该研究还比较了皮尔逊相关性和相互信息与信息增益比率的结果，从而得出了关于希腊新成立的信息技术公司创始人的看法的新结论。研究结果表明，使用相互信息揭示了一系列有助于创业者成功认知的因素，这些因素与基于相关系数分析得出的结论有很大不同。更具体地说，运营年限和之前的初创企业等因素的作用远比 B2B 和销售额重要。该研究为创业科学做出了原创性贡献，在创业研究中引入了基于熵的数学比率，如互信息和信息增益。研究强调，与相关系数方法相比，使用这些比率并得出结果，可使研究人员识别更多有关变量之间（非线性）关系的信息。
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Mrežna stranica Transfermarkt je već dugi niz godina globalno najpopularnija referentna točka za procjene tržišnih vrijednosti nogometaša. S obzirom da se većina hrvatskih prvoligaških nogometnih klubova pretežno financira prodajom registracija igrača, korisno je znati koliko se procjene vrijednosti tog portala razlikuju od stvarnih odšteta plaćenih prilikom izlaznih transfera, ali i koliko se nogometaša iz HNL-a zaista transferira uz financijsku naknadu. Analizirajući domaće prvoligaške klubove u razdoblju od deset natjecateljskih sezona u ovom je radu utvrđeno kako većina igrača (najmanje 55%, ali vjerojatnije 85%) napušta svoje klubove bez plaćene odštete. Zbog toga je ukupna vrijednost transfera do 40% niža od procjene ukupne tržišne vrijednosti koje su ti igrači u trenutku odlaska imali na Transfermarktu. Međutim, ako se u obzir uzmu samo transferi s plaćenom odštetom, njihova se vrijednost gotovo u potpunosti podudara s procjenom tržišne vrijednosti na Transfermarktu - odstupanje iznosi samo 1,5%. Potvrđena je jaka i značajna statistička veza između procjene tržišnih vrijednosti i transfernih vrijednosti, ali samo za one izlazne transfere u kojima je zaista plaćena naknada. Vjerojatnost plaćenog transfera raste s rastom tržišne vrijednosti - pogotovo iznad milijun eura po igraču - a povećana tržišna vrijednost povećava i točnost procjene vrijednosti samog transfera. Budući da rezultatski uspješniji domaći klubovi u svojim redovima imaju više nogometaša s većom tržišnom vrijednošću, za njih su procjene Transfermarkta preciznije nego za manje uspješne klubove.
{"title":"Procjene vrijednosti igrača HNL-a na Transfermarktu","authors":"Denis Alajbeg","doi":"10.15291/oec.4180","DOIUrl":"https://doi.org/10.15291/oec.4180","url":null,"abstract":"Mrežna stranica Transfermarkt je već dugi niz godina globalno najpopularnija referentna točka za procjene tržišnih vrijednosti nogometaša. S obzirom da se većina hrvatskih prvoligaških nogometnih klubova pretežno financira prodajom registracija igrača, korisno je znati koliko se procjene vrijednosti tog portala razlikuju od stvarnih odšteta plaćenih prilikom izlaznih transfera, ali i koliko se nogometaša iz HNL-a zaista transferira uz financijsku naknadu. Analizirajući domaće prvoligaške klubove u razdoblju od deset natjecateljskih sezona u ovom je radu utvrđeno kako većina igrača (najmanje 55%, ali vjerojatnije 85%) napušta svoje klubove bez plaćene odštete. Zbog toga je ukupna vrijednost transfera do 40% niža od procjene ukupne tržišne vrijednosti koje su ti igrači u trenutku odlaska imali na Transfermarktu. Međutim, ako se u obzir uzmu samo transferi s plaćenom odštetom, njihova se vrijednost gotovo u potpunosti podudara s procjenom tržišne vrijednosti na Transfermarktu - odstupanje iznosi samo 1,5%. Potvrđena je jaka i značajna statistička veza između procjene tržišnih vrijednosti i transfernih vrijednosti, ali samo za one izlazne transfere u kojima je zaista plaćena naknada. Vjerojatnost plaćenog transfera raste s rastom tržišne vrijednosti - pogotovo iznad milijun eura po igraču - a povećana tržišna vrijednost povećava i točnost procjene vrijednosti samog transfera. Budući da rezultatski uspješniji domaći klubovi u svojim redovima imaju više nogometaša s većom tržišnom vrijednošću, za njih su procjene Transfermarkta preciznije nego za manje uspješne klubove.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"74 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139008177","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Bez energije nema ni gospodarskog rasta. Stoga je za neometan razvoj gospodarstva nužno osigurati dovoljne količine energije po pristupačnim cijenama. Sve učestalije energetske krize determiniranjem dostupnosti i cijena energenata snažno utječu na potrebu implementacije energetskih i ekonomskih mjera i politika koje će omogućiti neometan razvoj gospodarstava. U navedenim okvirima, zadaća je znanstvenika ponuditi nositeljima politika jasan teorijski i empirijski koncept odnosa energije i gospodarskog rasta kako bi se usvojile energetske politike koje će minimizirati ranjivost gospodarstava i omogućiti održivi gospodarski rast i međunarodnu konkurentnost. Cilj ovoga istraživanja upravo je ukazati na proturječnosti ekonomske teorije i postojećih empirijskih istraživanja međuovisnosti energije i gospodarskog rasta. Dok teorije rasta u potpunosti zanemaruju ili, u najbolju ruku, marginaliziraju ulogu energije, istraživanja uzročnosti gospodarskog rasta i potrošnje energije sve su brojnija iako, još uvijek, inkonkluzivna. Političke implikacije postojećih istraživanja stoje na klimavim nogama te bi se trebale uzeti s velikom dozom opreza. Jedino robusni i konzistentni rezultati istraživanja mogu poslužiti kao čvrsta baza donošenju adekvatnih i pravodobnih mjera ekonomske i energetske politike. Iako je dostupnost podataka jedno od ključnih ograničenja postojećih istraživanja, autori bi u svojim budućim istraživanjima trebali uvažavati multivarijantni okvir, primarno uvažavanjem cijena energije u modelima, te iskoristiti napredne ekonometrijske tehnike.
没有能源，就没有经济增长。因此，必须以可承受的价格确保充足的能源，以促进经济的平稳发展。Sve učestalije energyske krize determiniranjem dostupnosti i cijena energenata snažno utječu na potreba implementacije energyskih i ekonomskih mjera i politika koe će omogućiti neometan razvoj ekonomstava.从理论和实证的角度来看，能源和经济政策的概念是为了最大限度地减少经济损失，并提高经济效率。本研究的目的是展示经济理论和随后关于能源与经济增长相互依存关系的实证研究的反常性。Dok teorije rastie u potpunosti negemaruju ili, u najbolju ruku, marginaliziraju ulogu energii, istraživanja uzročnosti ekonomskog rasta i potrošnje energii sve su brojnija iako, još uvijek, inkonkluzivna.这些事态发展的政治影响摇摇欲坠，应谨慎对待。只有稳健而一致的研究成果才能为采取适当的现代经济和能源政策措施奠定坚实的基础。作者在研究中采用了多变量方法，首先在模型中引入了能源因素，然后再对其进行计量。
{"title":"Energija i gospodarski rast","authors":"Marina Lolić Čipčić","doi":"10.15291/oec.4162","DOIUrl":"https://doi.org/10.15291/oec.4162","url":null,"abstract":"Bez energije nema ni gospodarskog rasta. Stoga je za neometan razvoj gospodarstva nužno osigurati dovoljne količine energije po pristupačnim cijenama. Sve učestalije energetske krize determiniranjem dostupnosti i cijena energenata snažno utječu na potrebu implementacije energetskih i ekonomskih mjera i politika koje će omogućiti neometan razvoj gospodarstava. U navedenim okvirima, zadaća je znanstvenika ponuditi nositeljima politika jasan teorijski i empirijski koncept odnosa energije i gospodarskog rasta kako bi se usvojile energetske politike koje će minimizirati ranjivost gospodarstava i omogućiti održivi gospodarski rast i međunarodnu konkurentnost. Cilj ovoga istraživanja upravo je ukazati na proturječnosti ekonomske teorije i postojećih empirijskih istraživanja međuovisnosti energije i gospodarskog rasta. Dok teorije rasta u potpunosti zanemaruju ili, u najbolju ruku, marginaliziraju ulogu energije, istraživanja uzročnosti gospodarskog rasta i potrošnje energije sve su brojnija iako, još uvijek, inkonkluzivna. Političke implikacije postojećih istraživanja stoje na klimavim nogama te bi se trebale uzeti s velikom dozom opreza. Jedino robusni i konzistentni rezultati istraživanja mogu poslužiti kao čvrsta baza donošenju adekvatnih i pravodobnih mjera ekonomske i energetske politike. Iako je dostupnost podataka jedno od ključnih ograničenja postojećih istraživanja, autori bi u svojim budućim istraživanjima trebali uvažavati multivarijantni okvir, primarno uvažavanjem cijena energije u modelima, te iskoristiti napredne ekonometrijske tehnike.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"9 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139007611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Online nastava može pružiti nastavnicima i studentima mnogobrojne koristi ako se poznaju alati, tehnike i metode u njezinu provođenju. Zbog situacije uzrokovane pandemijom virusa COVID-19, nastavnici su sve aktivnosti u vrlo kratkom vremenu morali prebaciti u online okruženje, neovisno o tome poznaju li i imaju li iskustva s poučavanjem na daljinu. Zbog toga su se nastavnici našli u nepovoljnoj situaciji i susreli se s nizom izazova koje su morali prevladati u što kraćem roku ne narušavajući kvalitetu online nastavnog procesa. Iz navedenog proizlazi cilj ovoga rada koji se ogleda u sagledavanju izazova u online nastavi za vrijeme pandemije iz perspektive visokoškolskih nastavnika iz šest europskih zemalja. U tu je svrhu od svibnja do listopada 2021. provedeno online istraživanje s pomoću strukturiranoga anketnog upitnika na uzorku od 525 nastavnika visokoobrazovnih institucija iz šest europskih zemalja. Rezultati su pokazali da se najveći izazovi s kojima se nastavnici susreću u online okruženju uglavnom odnose na provedbu ispitivanja i poznavanje rada putem određenih softvera i aplikacija. U online poučavanju nastavnicima je najizazovnije bilo studentima prenijeti znanja koja se tiču općih vještina poput sposobnosti samostalnog rada, vještina rješavanja problema, vještina prikupljanja i obrade podataka, ali i vještina koje se odnose na učenje, primjerice kako se pripremiti za predavanje te kako pisati i čitati znanstvene radove. S obzirom na širok spektar izazova s kojima su se nastavnici morali suočiti, pozitivno je da su uglavnom sve izazove mogli riješiti samostalnim pronalaženjem informacija na webu i konzultacijama s kolegama, a od velikog značaja bila im je i pomoć sveučilišta, fakulteta i tehničke službe.
{"title":"Izazovi u provođenju online nastave za vrijeme pandemije Covid-19: Perspektiva šest europskih zemalja","authors":"Lorena Dadić Fruk","doi":"10.15291/oec.4164","DOIUrl":"https://doi.org/10.15291/oec.4164","url":null,"abstract":"Online nastava može pružiti nastavnicima i studentima mnogobrojne koristi ako se poznaju alati, tehnike i metode u njezinu provođenju. Zbog situacije uzrokovane pandemijom virusa COVID-19, nastavnici su sve aktivnosti u vrlo kratkom vremenu morali prebaciti u online okruženje, neovisno o tome poznaju li i imaju li iskustva s poučavanjem na daljinu. Zbog toga su se nastavnici našli u nepovoljnoj situaciji i susreli se s nizom izazova koje su morali prevladati u što kraćem roku ne narušavajući kvalitetu online nastavnog procesa. Iz navedenog proizlazi cilj ovoga rada koji se ogleda u sagledavanju izazova u online nastavi za vrijeme pandemije iz perspektive visokoškolskih nastavnika iz šest europskih zemalja. U tu je svrhu od svibnja do listopada 2021. provedeno online istraživanje s pomoću strukturiranoga anketnog upitnika na uzorku od 525 nastavnika visokoobrazovnih institucija iz šest europskih zemalja. Rezultati su pokazali da se najveći izazovi s kojima se nastavnici susreću u online okruženju uglavnom odnose na provedbu ispitivanja i poznavanje rada putem određenih softvera i aplikacija. U online poučavanju nastavnicima je najizazovnije bilo studentima prenijeti znanja koja se tiču općih vještina poput sposobnosti samostalnog rada, vještina rješavanja problema, vještina prikupljanja i obrade podataka, ali i vještina koje se odnose na učenje, primjerice kako se pripremiti za predavanje te kako pisati i čitati znanstvene radove. S obzirom na širok spektar izazova s kojima su se nastavnici morali suočiti, pozitivno je da su uglavnom sve izazove mogli riješiti samostalnim pronalaženjem informacija na webu i konzultacijama s kolegama, a od velikog značaja bila im je i pomoć sveučilišta, fakulteta i tehničke službe.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"28 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139009130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ubrzani tehnološki razvoj zadnjih nekoliko desetljeća doveo je do odmicanja od tradicionalnog modela poslovanja poduzeća na razvoj novih modela koji se oslanjaju na korištenje digitalnih platformi za dijeljenje nedovoljno iskorištenih dobara ili usluga, što je poznato kao ekonomija dijeljenja. Porast ekonomije dijeljenja značajno mijenja potrošačko ponašanje milijuna ljudi širom svijeta. Ekspanzivan rast ekonomije dijeljenja i njezin dramatičan utjecaj na različite aspekte današnjeg društveno-ekonomskog sustava potaknuo je sve veći interes javnosti posljednjih desetak godina. Na tržište su ušli novi igrači na mnogim poljima koji su stekli značajnu važnost, a neki su čak i nadigrali postojeće igrače. Ekonomija dijeljenja značajno mijenja modele poslovanja u raznim industrijama te nameće brojna ekonomska, društvena i pravna pitanja. Cilj ovog rada je ukazati na trendove u razvoju koncepta ekonomije dijeljenja, te kroz pregled relevantne literature pružiti iscrpnu analizu dosadašnjih spoznaja, kao i sagledati potencijalna neistražena područja ekonomije dijeljenja. Stoga se u radu daje pregled literature o motivaciji i iskustvima korisnika, utjecaju recenzija na odabir usluga, te čimbenicima koji utječu na formiranje cijene. Osim aspekta korisnika, proučava se i aspekt pružatelja usluga, njihova motivacija za sudjelovanjem kao i strategije i ponašanje pružatelja usluga. Rad također naglašava važnost proučavanja svih sektora i platformi u ekonomiji dijeljenja, temeljem spoznaje da se najveći broj dosadašnjih studija odnosi na područje smještaja.
{"title":"Koncept ekonomije dijeljenja – pogled iz različitih perspektiva","authors":"Doris Podrug","doi":"10.15291/oec.4160","DOIUrl":"https://doi.org/10.15291/oec.4160","url":null,"abstract":"Ubrzani tehnološki razvoj zadnjih nekoliko desetljeća doveo je do odmicanja od tradicionalnog modela poslovanja poduzeća na razvoj novih modela koji se oslanjaju na korištenje digitalnih platformi za dijeljenje nedovoljno iskorištenih dobara ili usluga, što je poznato kao ekonomija dijeljenja. Porast ekonomije dijeljenja značajno mijenja potrošačko ponašanje milijuna ljudi širom svijeta. Ekspanzivan rast ekonomije dijeljenja i njezin dramatičan utjecaj na različite aspekte današnjeg društveno-ekonomskog sustava potaknuo je sve veći interes javnosti posljednjih desetak godina. Na tržište su ušli novi igrači na mnogim poljima koji su stekli značajnu važnost, a neki su čak i nadigrali postojeće igrače. Ekonomija dijeljenja značajno mijenja modele poslovanja u raznim industrijama te nameće brojna ekonomska, društvena i pravna pitanja. Cilj ovog rada je ukazati na trendove u razvoju koncepta ekonomije dijeljenja, te kroz pregled relevantne literature pružiti iscrpnu analizu dosadašnjih spoznaja, kao i sagledati potencijalna neistražena područja ekonomije dijeljenja. Stoga se u radu daje pregled literature o motivaciji i iskustvima korisnika, utjecaju recenzija na odabir usluga, te čimbenicima koji utječu na formiranje cijene. Osim aspekta korisnika, proučava se i aspekt pružatelja usluga, njihova motivacija za sudjelovanjem kao i strategije i ponašanje pružatelja usluga. Rad također naglašava važnost proučavanja svih sektora i platformi u ekonomiji dijeljenja, temeljem spoznaje da se najveći broj dosadašnjih studija odnosi na područje smještaja.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"28 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139007427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Enogastronomic experiences are on the rise in the tourism industry, and the number of tourists travelling primarily to experience food and wine culture has increased. In addition, destination marketing organisations are increasingly using local food and wine as a differentiator when marketing a destination. Despite the growing interest in this field of tourism, there is a paucity of research on the importance and impact of enogastronomic tourism on a destination’s image. This study thus comprises a systematic literature review on these topics, summarising the current state of knowledge on these areas and highlighting the potential for future research. The purpose of this research is comprehensively presents the literature on enogastronomic experiences using descriptive statistics and cluster analysis. This paper reports on findings from a review of 85 peer-reviewed studies that focused on enogastronomic tourism from 2012 to 2023. The findings reveal evolving trends in this field of study, namely, the VOSviewer program was applied to identify the most frequently used keywords associated with the enogastronomic tourism and the most active countries in publications. To provide an even deeper understanding of this topic, future research should also include other research areas in which enogastronomy has been studied to provide an overview of interdisciplinary perspectives. In addition, further examination of the dependent and independent variables is recommended to understand what predictors and consequences of the enogastronomic experience are.
{"title":"A contemporary systematic literature review of enogastronomic experiences","authors":"Krešimir Mikinac","doi":"10.15291/oec.4171","DOIUrl":"https://doi.org/10.15291/oec.4171","url":null,"abstract":"Enogastronomic experiences are on the rise in the tourism industry, and the number of tourists travelling primarily to experience food and wine culture has increased. In addition, destination marketing organisations are increasingly using local food and wine as a differentiator when marketing a destination. Despite the growing interest in this field of tourism, there is a paucity of research on the importance and impact of enogastronomic tourism on a destination’s image. This study thus comprises a systematic literature review on these topics, summarising the current state of knowledge on these areas and highlighting the potential for future research. The purpose of this research is comprehensively presents the literature on enogastronomic experiences using descriptive statistics and cluster analysis. This paper reports on findings from a review of 85 peer-reviewed studies that focused on enogastronomic tourism from 2012 to 2023. The findings reveal evolving trends in this field of study, namely, the VOSviewer program was applied to identify the most frequently used keywords associated with the enogastronomic tourism and the most active countries in publications. To provide an even deeper understanding of this topic, future research should also include other research areas in which enogastronomy has been studied to provide an overview of interdisciplinary perspectives. In addition, further examination of the dependent and independent variables is recommended to understand what predictors and consequences of the enogastronomic experience are.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"6 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139009164","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Chris Grose, Myrto Petsi, Ioannis Kalialakis, Michael Talias
Internal control is of utmost importance for effective corporate governance, particularly in public hospitals aiming for modernization in the Greek framework. Internal audit functions enhance transparency, enforce accountability, and ensure compliance with societal values, bolstering public trust. This study delves into the implementation of internal control in Greek public hospitals, considering factors like size, structure, and operational intricacies. We explore the regulatory framework, procedures, scope, and objectives, while interviewing auditing experts for insights into challenges and opportunities. Findings reveal procedural dominance in current implementation of the Law. Focus on accounting neglects crucial functional departments. The audit committee's role and composition raise independence concerns. Understaffing further hampers operations. A significant weakness appears in the independence of the audit. Internal auditors report to the hospital administrator and participate in the audit committee. The appointment and remuneration of auditors is not based on the auditor's competence and suitability, but on a cost basis. The question therefore arises as to whether the auditor performs the duties objectively and impartially in accordance with the International Institute of Internal Auditors' standards. Furthermore, regarding the research question on the role of the internal auditor and the treatment by auditees, there has been a significant improvement as evident by the respondents’ answers.
{"title":"Internal Audit in Public Hospitals: the case of Greece","authors":"Chris Grose, Myrto Petsi, Ioannis Kalialakis, Michael Talias","doi":"10.15291/oec.4220","DOIUrl":"https://doi.org/10.15291/oec.4220","url":null,"abstract":"Internal control is of utmost importance for effective corporate governance, particularly in public hospitals aiming for modernization in the Greek framework. Internal audit functions enhance transparency, enforce accountability, and ensure compliance with societal values, bolstering public trust. This study delves into the implementation of internal control in Greek public hospitals, considering factors like size, structure, and operational intricacies. We explore the regulatory framework, procedures, scope, and objectives, while interviewing auditing experts for insights into challenges and opportunities. Findings reveal procedural dominance in current implementation of the Law. Focus on accounting neglects crucial functional departments. The audit committee's role and composition raise independence concerns. Understaffing further hampers operations. A significant weakness appears in the independence of the audit. Internal auditors report to the hospital administrator and participate in the audit committee. The appointment and remuneration of auditors is not based on the auditor's competence and suitability, but on a cost basis. The question therefore arises as to whether the auditor performs the duties objectively and impartially in accordance with the International Institute of Internal Auditors' standards. Furthermore, regarding the research question on the role of the internal auditor and the treatment by auditees, there has been a significant improvement as evident by the respondents’ answers.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139007653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Researchers have pointed out significant adverse environmental impacts of the hotels and suggested environmental management systems (EMS) as a solution for identifying, managing and mitigating those impacts. EMS are adopted by the top management members based on perceived benefits and implementation barriers. The purpose of this study is to explore the attitudes of general managers from Croatian hotels about perceived benefits of and barriers to EMS implementation. Data was collected with online questionnaires from April to June 2021. Sample included 32 general managers, representing hotels from Istria, Kvarner, North, Central and South Dalmatia. Collected data was analysed using descriptive statistics. Croatian hotel managers perceive improved reputation and sustainable resource governance, followed by cost reductions as the main benefits of EMS. Administrative burden, lack of human resources and lack of knowledge are perceived as the most significant barriers for managers of hotels with implemented EMS, while implementation costs, lack of human resources and infrastructure changes are perceived as considerable barriers by managers from hotels without EMS. The results of this study provide an insight about the perceived benefits and barriers of EMS in Croatian hospitality sector contributing to the field by testing the findings of previous research in different context.
{"title":"Croatian hotel managers’ attitudes towards environmental management systems: perceived benefits and barriers","authors":"Helena Šlogar, Stella Hrvatin","doi":"10.15291/oec.4159","DOIUrl":"https://doi.org/10.15291/oec.4159","url":null,"abstract":"Researchers have pointed out significant adverse environmental impacts of the hotels and suggested environmental management systems (EMS) as a solution for identifying, managing and mitigating those impacts. EMS are adopted by the top management members based on perceived benefits and implementation barriers. The purpose of this study is to explore the attitudes of general managers from Croatian hotels about perceived benefits of and barriers to EMS implementation. Data was collected with online questionnaires from April to June 2021. Sample included 32 general managers, representing hotels from Istria, Kvarner, North, Central and South Dalmatia. Collected data was analysed using descriptive statistics. Croatian hotel managers perceive improved reputation and sustainable resource governance, followed by cost reductions as the main benefits of EMS. Administrative burden, lack of human resources and lack of knowledge are perceived as the most significant barriers for managers of hotels with implemented EMS, while implementation costs, lack of human resources and infrastructure changes are perceived as considerable barriers by managers from hotels without EMS. The results of this study provide an insight about the perceived benefits and barriers of EMS in Croatian hospitality sector contributing to the field by testing the findings of previous research in different context.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"41 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139007797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article delves into the interplay between narration, sentiment, and decision-making processes, particularly within the realm of economic choices. Emphasizing the pivotal role of message content, the authors present a hypothesis depicting the profound impact of narration, characters, and sentiment in the communication process. These components wield significant influence over the emotional facets of decision-making, influencing the process or prompting alterations to initial decisions. Critically challenging established economic paradigms, the article underscores the indispensable emotional dimension inherent in communication. Drawing upon the scholarly contributions of eminent figures like Robert J. Shiller, the authors synthesize insights from psychology and neurobiology, unraveling the manipulative essence inherent in narration. In the theoretical section, the article also references Uri Hasson's theories and research on brain synchronization during the communication process. The practical segment of the article substantiates these claims through the presentation of findings from neuropsychological studies. The study confirms the hypothesis that narratives infused with high sentiment resulting from emotional interactions, following a cause-and-effect structure with a visible beginning, development, and end, lead to better synchronization and intensify neuronal responses. The structure, plot shaping, and sentiment in messages, influenced by word choice, shape narrative economy and impact cognitive costs in decision-making. The obtained results confirm that precisely tailored narration effectively reduces cognitive costs associated with the decision-making process. This validates the authors' hypothesis, opening up space for research replication and falsification of the results obtained.
文章深入探讨了叙述、情感和决策过程之间的相互作用，尤其是在经济选择领域。作者强调了信息内容的关键作用，并提出了一个假设，描述了叙述、人物和情感在传播过程中的深远影响。这些要素对决策的情感方面具有重大影响，会影响决策过程或促使改变最初的决策。文章对既有的经济学范式提出了批判性的挑战，强调了传播过程中不可或缺的情感因素。作者借鉴了罗伯特-席勒（Robert J. Shiller）等知名人士的学术贡献，综合了心理学和神经生物学的见解，揭示了叙述中固有的操纵本质。在理论部分，文章还引用了乌里-哈森（Uri Hasson）关于沟通过程中大脑同步的理论和研究。文章的实践部分通过介绍神经心理学的研究结果来证实这些说法。研究证实了这样的假设：由情感互动产生的高情感叙事，遵循一种具有明显开端、发展和结尾的因果结构，会导致更好的同步并强化神经元反应。信息的结构、情节塑造和情感受词语选择的影响，形成了叙事的经济性，并影响决策中的认知成本。研究结果证实，精确定制的叙述能有效降低决策过程中的认知成本。这验证了作者的假设，为研究复制和证伪所获结果开辟了空间。
{"title":"The impact of narration, sentiment, and emotional modulation on economic of decision-making: a multidisciplinary study","authors":"Magdalena Zubiel, Hanna Waligórska","doi":"10.15291/oec.4196","DOIUrl":"https://doi.org/10.15291/oec.4196","url":null,"abstract":"The article delves into the interplay between narration, sentiment, and decision-making processes, particularly within the realm of economic choices. Emphasizing the pivotal role of message content, the authors present a hypothesis depicting the profound impact of narration, characters, and sentiment in the communication process. These components wield significant influence over the emotional facets of decision-making, influencing the process or prompting alterations to initial decisions. Critically challenging established economic paradigms, the article underscores the indispensable emotional dimension inherent in communication. Drawing upon the scholarly contributions of eminent figures like Robert J. Shiller, the authors synthesize insights from psychology and neurobiology, unraveling the manipulative essence inherent in narration. In the theoretical section, the article also references Uri Hasson's theories and research on brain synchronization during the communication process. The practical segment of the article substantiates these claims through the presentation of findings from neuropsychological studies. The study confirms the hypothesis that narratives infused with high sentiment resulting from emotional interactions, following a cause-and-effect structure with a visible beginning, development, and end, lead to better synchronization and intensify neuronal responses. The structure, plot shaping, and sentiment in messages, influenced by word choice, shape narrative economy and impact cognitive costs in decision-making. The obtained results confirm that precisely tailored narration effectively reduces cognitive costs associated with the decision-making process. This validates the authors' hypothesis, opening up space for research replication and falsification of the results obtained.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139008050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aleksandra Krajnović, Ivana Paula Gortan-Carlin, Žan Morović
Ovaj rad bavi se paradigmom ekonomije iskustva u djelatnostima kulturnog sektora – glazbenoj i scenskoj umjetnosti – nedovoljno istraženom području u znanstvenoj literaturi. U radu se daje kratak pregled kontekstualnog okvira ekonomije iskustva u području glazbene umjetnosti. Na specifičnom, inovativnom primjeru operne izvedbe „La Traviata“ Giuseppea Verdija u Zadru 2008. godine, koji je osmislio i realizirao koautor ovoga rada (Morović, 2008), analiziraju se karakteristike korisničkog iskustva verifikacijom modela ekonomije iskustva kroz karakteristike iskustva u modelu autora Boswijka i suradnika (2006). Primijenjena je kvalitativna analiza studije slučaja na temelju čega je kreiran, i u radu prikazan, vlastiti model autora koje pripada području razvoja publike u kulturi i umjetnosti. Znanstveni doprinos rada očituje se u traganju za odgovorima do koje mjere inovativni modeli glazbene performanse udovoljavaju načelima kreiranja autentičnoga korisničkog iskustva u ekonomiji iskustva. Donosi se vlastiti model autora „4E kraljevstva“ Pinea i Gilmorea na primjeru opere. Nadalje, autori radom pridonose definiranju konceptualnog okvira u istraživačkom području povezivanja glazbene umjetnosti i korisničkog iskustva u kontekstu ekonomije iskustva. Autori smatraju da je to osobito važno radi približavanja umjetničkih djela široj publici, posebno mladima. Inovativni modeli glazbene performanse su, kako smatraju autori, oni koji, uz tradicionalne izvedbe opere u kazališnim kućama, mogu ponuditi dodatni „proizvod“ s oplemenjenim i proširenim doživljajem glazbe, koji će obuhvatiti svih pet osjetila i ostati u pamćenju recipijenata kao nezaboravno iskustvo.
这套丛书关注的是文化领域--玻璃和表演艺术--的经验经济范式，在科学文献中，这是一个令人难以接受的局限性领域。丛书简要概述了表演艺术领域经验经济的背景框架。在《茶花女》Giuseppea Verdija 和 Zadru 2008. godine 的具体、创新的首演中，我们对作者 Boswijka 和 suradnika（2006 年）的模型进行了分析。该研究以价值分析为基础，并从文化和社会角度分析了作者的最新模型。这些创新的模式将有助于提高自主性和经济性。以歌剧为例，介绍了《4E 王国》作者 Pinea i Gilmore 的创作模式。此外，作者还界定了在艺术经济背景下将绘画艺术与绘画艺术联系起来这一令人恼火的领域的概念框架。Autori smatraju da je to osobito važno radi približavanja umjetničkih djela široj publici, posebno mladima.作者认为，玻璃表演的创新模式是在剧院传统歌剧表演的基础上，提供一种额外的 "产品"，增强和扩展玻璃表演的体验，它将涵盖所有五个轴心，并作为一种难忘的体验留在观众的记忆中。
{"title":"Inovativni modeli izvedbe opere u kontekstu kreiranja korisničkog iskustva – primjer opere La Traviata","authors":"Aleksandra Krajnović, Ivana Paula Gortan-Carlin, Žan Morović","doi":"10.15291/oec.4241","DOIUrl":"https://doi.org/10.15291/oec.4241","url":null,"abstract":"Ovaj rad bavi se paradigmom ekonomije iskustva u djelatnostima kulturnog sektora – glazbenoj i scenskoj umjetnosti – nedovoljno istraženom području u znanstvenoj literaturi. U radu se daje kratak pregled kontekstualnog okvira ekonomije iskustva u području glazbene umjetnosti. Na specifičnom, inovativnom primjeru operne izvedbe „La Traviata“ Giuseppea Verdija u Zadru 2008. godine, koji je osmislio i realizirao koautor ovoga rada (Morović, 2008), analiziraju se karakteristike korisničkog iskustva verifikacijom modela ekonomije iskustva kroz karakteristike iskustva u modelu autora Boswijka i suradnika (2006). Primijenjena je kvalitativna analiza studije slučaja na temelju čega je kreiran, i u radu prikazan, vlastiti model autora koje pripada području razvoja publike u kulturi i umjetnosti. Znanstveni doprinos rada očituje se u traganju za odgovorima do koje mjere inovativni modeli glazbene performanse udovoljavaju načelima kreiranja autentičnoga korisničkog iskustva u ekonomiji iskustva. Donosi se vlastiti model autora „4E kraljevstva“ Pinea i Gilmorea na primjeru opere. Nadalje, autori radom pridonose definiranju konceptualnog okvira u istraživačkom području povezivanja glazbene umjetnosti i korisničkog iskustva u kontekstu ekonomije iskustva. Autori smatraju da je to osobito važno radi približavanja umjetničkih djela široj publici, posebno mladima. Inovativni modeli glazbene performanse su, kako smatraju autori, oni koji, uz tradicionalne izvedbe opere u kazališnim kućama, mogu ponuditi dodatni „proizvod“ s oplemenjenim i proširenim doživljajem glazbe, koji će obuhvatiti svih pet osjetila i ostati u pamćenju recipijenata kao nezaboravno iskustvo.","PeriodicalId":55690,"journal":{"name":"Oeconomica Jadertina","volume":"59 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139009598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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