-40. Barrett, C., Reardon, T., & Webb, P. (2001). Nonfarm income divesification and household livelihood strategies in rural Africa: Concepts, dynamics and policy implication. Food Policy, 26(4), 315-331. Becker, S. O., & Caliendo, M. (2007). Sensitivity analysis for average treatment effects. The Stata Journal, 7(1), 71-83. Becker, S., & Ichino, A. (2002). Estimation of average treatment effects based on propensity scores. Stata Journal, 2(4), 358-377. Bezu, S., Barrett, C., & Holden, S. (2012). Does nonfarm economy offer
Samuel Ampaw, Edward Nketiah-Amponsah and Bernardin Senadza
Brendan McSweeney, Donna Brown and Stravroula Iliopoulou
(unchanging); (4) shared; (5) coherent (contradiction-free); 4 See Smelser (1992) for a critique of the notion of a culture as coherent. (6) identifiable from answers to self-response questions; (7) depicable and rankable as ‘dimensions’ derived from the mean scores and ranking of those answers ( McSweeney, 2002a ; Taras and Steel, 2009 ). Each of these postulates, the consequent exclusion of other possible cultural and non-cultural influences, and the neglect of sub-national differences and changes have all been extensively critiqued ( Duncan 1980 ; Bock 1999
. Jennings, M. M. (2003). Ethics and Non-GAAP Financial Reporting. Internal Auditing, 18(6), 37-40. Retrieved from http://media.proquest.com.zdroje.vse.cz/media/pq/classic/doc/499344171/fmt/pi/rep/NONE?hl=us%2Cus%2Cgaap%2Cgaap%2Corigins%2Corigin%2Corigins%2Corigin&cit%3Aauth=Jennings%2C+Marianne+M&cit%3Atitle=ETHICS+AND+NONGAAP+FINANCIAL+REPORTING&cit%3Apub=Internal+ Kislingerová, E. (2010).Manažerské finance (3 ed.). Praha: C. H. Beck. Kubíčková, D. (2011). Účetní výkazy dle IFRS a bankrotní model Z-score. Journal of Competitiveness, 38
Bank AG Deutsche Bank Research Frankfurt am Main Germany. Available at: https://www.dbresearch.com/PROD/DBR_INTERNET_EN-PROD/PROD0000000000379559/The_business_environment_in_the_eurozone%3A_Why_it_i.pdf Zahra, S. A., & Wright, M. (2016). Understanding the Social Role of Entrepreneurship. Journal of Management Studies , 53(4), 610–629. https://doi.org/10.1111/joms.12149 Z Score Calculator for 2 Population Proportions. Available at: http://www.socscistatistics.com/tests/ztest/Default2.aspx .
The aim of this paper is to evaluate fiscal policy performance level in Nordic countries of Europe by quantifying the gap between their performance and an optimum benchmark value. In this study it was selected Denmark, Finland, Sweden and Norway. These countries occupy the first places in the ranking of countries with the highest rate of tax burden in Europe. The first part of paper contains general aspects of fiscal performance in international research and an overview of the Nordic tax systems model. The second part of paper focuses on evaluation of tax policy performance in these countries by using OptimTax scoring analysis. The research is based on a multivariate analysis instrument that uses quantitative data on various aspects of tax policy. OptimTax achieves a score for assessing the degree of optimization of fiscal policy. The results reveal high levels of tax performance in Scandinavian countries and a trend that seems to be more constant than ascending, except Norway.
Andrew Holt and Joseph McGarrity
References Dougherty, Chrys, Lynn Mellor, and Shuling Jian, (2006), The Relationship between Advanced Placement and College Graduation , 2005 AP Study Series, Report 1.” National Center for Educational Accountability,1-35. Jackson, C. Kirabo. (2008), Cash for Test Scores: The Impact of the Texas Advanced Placement Incentive Program , Education Next, Vol. 8, no. 4, 70-77. Jackson, C. Kirabo. (2010a), A Little Now for a Lot Later A Look at a Texas Advanced Placement Incentive Program , Journal of Human Resources. Vol. 45, no. 3, 591
This paper investigates Romanian consumer ethnocentrism and the Romanian consumers’ attitudes towards local products and towards campaigns promoting local products. The research was conducted through a questionnaire addressed to a sample containing two groups of respondents. The sample was organized also into two groups: Millennials (consumers aged between 15 and 34 years old) and Non-Millennials (35-over 65 years old). It was tested the hypothesis that Millennials are less ethnocentric compared to the Millennials. Another hypothesis of the research consists of the fact that the Millennials consumers’ attitudes towards local products and towards local campaigns promoting local products show lower scores in comparison with the consumers belonging to the other group. The obtained results of this research highlight the following: there are not significant differences between the two groups regarding the level of ethnocentrism and their attitudes towards consumption of local products and campaigns promoting local products, however Millennials show more interest to the products that offer the best value for money whether they are done or not in Romania in comparison with Non-Millennials. The Romanian consumers would also like that the state and the industry involve more in supporting the local products.
Abdullah A. Aldousari and Ismail M. Elsayed
Two types of hypermarket spenders with multi-patronage behavior were identified; namely, “Concentric” and “Sprinkled.” The objective of this study is to examine which of hypermarket store attributes differentiate between the two types of spenders, and to determine the differences of their demographic characteristics. Six store attributes including the depth of the product assortment, store services, location convenience, sales promotion, prices, and store reputation were examined. Also, five different demogrpaphics were tested including gender, nationality, marital status, education and monthly income.. A cross sectional design with an intercept survey was used. Three hundered cusdtomers were intercepted at diffeerent hypermarket store locations and asked to fill out the survey instrument. Two research hypotheses were tested using the survey data. The interpretation of the discriminant function showed that “concentric” spenders score quite high on store services, moderately on convenience and sales promotion, and low on prices. Both product assortment depth and store reputation were not important to the discriminant function interpretation. Results also indicated that only two demographics were significantly differentiating between the two types of spenders. Several recommendations were made based on the study findings to enable each hypermaqrket store in Kuwait to increase its share of a consumer’s wallet.
The business environment is reshaped by knowledge economy which has taken both competitiveness and doing business to a whole new level. Because knowledge economy plays a key role in the creation of welfare it has been classified as an important reliable indicator for comparing world’s economies. The present paper highlights the geographic distribution of knowledge economy at the level of the European Union by means of factorial analysis. Factor analysis, a well-known statistical clustering technique, has been applied on the 28 EU countries (seen in our study as random variables) with an a priori fixed number of two factors. On each variable, the realisations are given by the scores (normalized between 0 and 1) registered for year 2012 on 12 key Knowledge Economy (KE) indices. The resulting factor structure is compared to the standard geographical grouping of EU countries (NorthWest-SouthEast) in present KE literature. SPSS software has been used for the statistical analysis. The highest correlations attained were in terms of the Global Competitiveness Index, World Happiness Index, R&D expenses signifying that they could also act as predictors in evaluating the status of the knowledge economy of a particular country, whereas weaker correlations can be spotted for enterprises selling online, electric energy consumption, carbon dioxide emissions and others. In the future, the same relationship can be tested to see whether the influences have changed, in the light of new available data.
Risk management is one of the entrepreneurial knowledge to reduce business risks. The aim of the article is to compare the access to risk management in SMEs in the Visegrad countries (V4). The attention is focused on the differences in a perception of the importance of various risks, the choice of the person responsible for risk management and the frequency of discussion on the current risks in the company. The article deals with the partial results of the empirical questionnaire survey which was completed in 2018 at the Tomas Bata University in Zlín in the Czech Republic. The survey was made among SMEs in the Czech Republic (408 respondents), Slovakia (487), Poland (489) and Hungary (388). The questionnaire included questions about the importance of risks and the concept of risk management in the company. Three research questions were set. To test the formulated research questions, the following statistical tools, such as pivot table, relative and absolute frequency, the Chi-Square calculator for 5 x 5 Contingency Table and Z-score, were used. Finally, the result indicates a different perception of the key risks in Hungary (in comparison with other V4 countries). There are also statistically significant differences in the frequency of discussion on the current risks in relation to the size of the company among V4 countries. The differences among the companies from V4 countries in the choice of the person responsible for risk management were proved as well. The article concludes with a discussion on the comparison of the previous international researches.