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Leokadia Oręziak

Abstract

The core objective of this paper is to determine the main political and economic conditions and challenges related to the possible evolution of the integration process in the euro area toward fiscal federalism and fiscal union as a way to increase the capacity of the area to cope with future economic and financial crises. The issue of a separate budget for this area is of particular interest in this article. The idea of such a budget has recently become the subject of lively public debate in the European Union and has been a factor in encouraging the European Commission to propose new solutions at the end of 2017 in the field of economic governance of the euro area, including the establishment of a European Monetary Fund. The analysis carried out in this article leads to the conclusion that under the current conditions, there is little chance of introducing such regulatory and institutional changes that would significantly increase the scale of financial transfers between the euro area member states.

Open access

Joanna Markiewicz

Abstract

The article sets out to explore how conflicting institutional logics of support organizations influence their value creation. Value creation undertaken by support organizations does not directly reflect their missions. Even though one can generalize that all support organizations should adjust their offer according to the idea of helping companies (especially small- and medium-sized enterprises [SMEs]) in their development, support organizations very often struggle with the conflict between mission delivery and survival needs, which affects value proposition of services. Moreover, support organizations are also shaped by institutional logics, which, embedded in social systems, govern all social agents. Therefore, the study explains the challenge of value creation from the perspective of the conflict of competing institutional logics that govern support organizations. The study also has its academic impact by contributing to existing literature on value creation by support organizations through the use of institutional logic theory. To gain this knowledge, discourse analysis is utilized in the study.

Open access

Jakub Borowski, Jakub Olipra and Paweł Błaszyński

Abstract

The decision of the United Kingdom (UK) to leave the European Union (EU) is unprecedented, especially considering the recent trend in the global economy toward economic integration. There is a multitude of research concerning the implications of economic integration; however, research in the field of disintegration is scarce. Brexit serves as an interesting case study to investigate the effects of economic disintegration. The implications for trade are especially fascinating as trade liberalization is one of the most important benefits of economic integration. Existing studies focus mainly on Brexit’s impact on the UK’s exports and imports, while less attention has been paid to Brexit’s effects on the trade of other countries. The main objective of our research is to estimate Brexit’s influence on Polish exports. We present several possible scenarios of future trade relations between the UK and the EU and assume that, at least in the nearest-future post-Brexit scenario, trade under the World Trade Organization rules is most likely. This will result in the imposition of tariffs on trade between the UK and the EU members, including Poland. In our research, we used the real exchange rate of the Polish zloty against the British pound as a proxy for the changes in price competitiveness of Polish exports due to the imposition of tariffs. We find that in the first year after Brexit, the dynamics of Polish exports to the UK will decrease due to the imposition of customs duties by 1.3 percentage points (pp) and by 0.1 pp when it comes to total Polish exports. This paper contributes to the discussion on the effects of disintegration on trade. We propose a new method for assessing changes in trade volume due to increase of trade barriers.

Open access

Małgorzata Magdalena Hybka

Abstract

In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States.

Open access

Shadiya Mohamed S. Baqutayan, Aini Suzana Ariffin, Magda Ismail A. Mohsin and Akbariah Mohd Mahdzir

Abstract

Waqf plays a very important role in Muslim societies. It has been the main source for various public services provided to communities. It has been marginalized as a mere charity, although it has historically been successful in producing sustainable income and reducing poverty levels in Muslim countries. Traditionally, the creation of Waqf is inculcated in Muslims’ culture, and included all walks of life. It has also contributed to the service of man in various areas of development. Nonetheless, in modern times, Waqf has seen a declining role, which raises a number of questions as to what factors actually led to an earlier growth of Waqf, and what was the factor associated with its later decline. This review propagates a historical narrative of Waqf, highlighting the reasons for its decline and the need for reform. The paper concludes that if Muslims have good governments that can manage the funds are transparent, reformulates the laws governing Waqf, and design an integrated network of sciences to monitor issues and problems; they can realistically revive the practice of Waqf. The proper management and disbursement of Waqf can become a great source of revenue for the Ummah.

Open access

Olivera Iskrenovic-Momcilovic

Abstract

This paper describes advantages of using computers in teaching, but also problems that occur, as well as possibilities for their elimination. The main goal of the research is the formation of images which show the use of computers in higher education. The paper presents the results of a survey conducted among students of the Faculty of Education in Sombor (Serbia) about the use of computers in teaching. A sample of 126 respondents comprises students of the last year of all study programs. The results show that students and professors have a positive attitude about using computers in education and knowledge dissemination through computers. Most of them think that teachers have mastered basic computer knowledge, but give priority to teachers who know how to work with a computer, as well as to younger teachers. Students believe that many barriers occur during the use of computers, among which the most important is the inaccessibility of technical equipment. All barriers can be overcome through useful and practical computer seminars.

Open access

Ibrahim Nji Ngouhouo and Samuel Honoré Ntavoua

Abstract

The main objective of this research is to locate channels through which public investment can be forwarded in order to impact economic growth in the CEMAC sub-region. To achieve this goal, a dynamic generalized method of moments (GMM) and the two-stage least squares (TSLS) methods have been applied. Data to test our two hypotheses were collected from various sources. The results have shown that there effectively exist significant direct and indirect effects of public investment on economic growth. We also discovered that export and employment are being considered as the last shackles of the chain. To that effect, it is recommended to the CEMAC authorities to grant more interest to these variables during the elaboration of public investment policies.

Open access

Derling José Mendoza Velazco and Jenniz La Madriz

Abstract

The didactics from its educational perspective, is located in the axis of reflection and theoretical operational projection, from the edge of interaction and communication, between the being of education and the dissimilar educational models. Therefore, the present study is based on generating a theoretical approach that arises from the practice of university professors. In this case, the Universidad Iberoamericana del Ecuador (UNIB.E) will be used as the research scenario. As a first objective, the didactic models that are frequent in the practice of university professors were analyzed. The second objective of the study was to interpret the relationship between the explicit theories, and those of common use, that university professors develop in their practice. To this end, the researchers carried out qualitative research based on the interpretative-hermeneutic paradigm, using a method of analysis and ethnographic study. Structured interviews and observations, both validated through expert judgement, were used as data collection techniques. Based on the information obtained, the importance of strengthening the didactic training of some teachers was detailed as important manifestations. Highlighting the conceptualization and effective application of the different models that arise in the andragogical practices of higher education.

Open access

Nkiru Christiana Ohia, Christy N. Obi-Keguna and Uchenna M. Nzewi

Abstract

In Nigeria, sexuality education was given to young people as they undergo rites of passage at the onset of puberty. It is expected that as this no longer obtains, the immediate family and the school should take on the duty. In this study, the researchers sought to know if giving sexuality education to adolescent girls will serve as a panacea to reducing teenage pregnancies and ‘baby factories’ in South East Nigeria. The subjects for the study were 22 adolescents girls of between ages 12 to 17 who supplied narrative accounts of the sexual experiences that led to their getting pregnant. The result showed that information on sexuality is still not accessible to teenagers making them pawns in the hands of people that exploit their ignorance. Based on the result, it is recommended that the family and schools should make sexuality related information available to teenage girls.

Open access

Mauricio Carvache-Franco, Wilmer Carvache-Franco, José Luis Proaño Moreira, Rafael Arce Bastidas and Orly Carvache-Franco

Abstract

In the city of Guayaquil of Ecuador is located the Samanes National Recreation Area. This protected area is very visited for its diverse ecotourism activities that are carried out in this site. The empirical work was developed in situ, using a questionnaire and applying the Factorial Analysis as multivariate techniques tries to identify the different segments of the demand. The results show that there are three clusters of visitors: the first group is made up of “multiple motivational tourists”, with high motivation in all variables such as enjoying the environment and pure air, playing sports and enjoying public recreation spaces. The second group is made up of “indifferent tourists”, who present average scores on the motivational variables, as enjoying the environment and pure air, enjoying the public recreational spaces and performing sports. The third group is the largest and are known as the “Ecoturists”, who have high motivations in variables such as enjoying the environment and pure air, enjoy the public recreation spaces, sports and activities in nature and low motivations in the other variables. Carrying out segmentation studies in ecotourism in a recreation area, contributes with important information so that the public institutions in charge of the administration of these protected areas and the providers involved could supply products according to each segment of the demand.