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Integration of Ukraine into the world economy envisages the improvement of the control system during the movement of goods across the customs border. Topical issue features the implementation of control activities by public authorities in the context of the production model to ensure a balance between promoting economic operators of foreign trade and customs security software. Solving this problem involves the development of measures aimed at significantly simplifying customs formalities connected with the movement of goods across borders and customs declarations, optimization of control procedures carried out by the customs authorities under conditions of maximum detection and neutralization of threats and dangers of foreign economic nature. The automated system of analysis and management of customs risks is the determining place in this system of relations. The article analyzes the current trends of customs control through the use of risk-oriented instruments of customs control. In addition, the modern normative provision of the functioning of the system of analysis and management of customs risks is investigated. It is noted that according to the domestic legislation forms and volumes of control are selected by customs on the basis of the results of application of the risk management system. Implementation by SFS (their departments) analysis, detection and risk assessment, including information technology, to determine the form and scope of customs control include: identifying conditions and factors affecting the occurrence of risks; definition of areas of risk; definition of risk indicators; assessment of the probability of occurrence of risks and possible harm in case of their manifestation. It has been determined that risk management for determining the forms and volumes of customs control is carried out at strategic, tactical and operational levels. Income and fee bodies use such risk management tools as risk profiles; orientation; risk indicators; methodical recommendations for the work of customs officials on the analysis, identification and risk assessment; random selection for determining the forms and scope of customs control. One of the steps in developing and implementing a risk management system is the development of risk profiles, which are the means by which customs authorities use risk management in practice. Today, the main instrument used by the income and charges for system analysis of foreign trade operations are ACCS "Inspector", which includes Automated system of analysis and management of customs risks and specialized software and information systems that are part of the Single Automated Information System and provide event monitoring the delivery of goods to customs destination, customs value and classification of goods, etc. The said software is widely used, and for other tasks such as analysis of foreign trade operations during customs audits, on-line monitoring of goods in respect of which triggered some risk profiles, preparing statistical reports, control over certain operations, the sample data for user-defined parameters using advanced reporting tools and more. The authors analyze the stages of development of customs risk profiles, algorithm for their development, as well as the process of their formalization in accordance with the current legislation. Further improvement of the risk management system requires both the development of the general legal framework and the formation of regulatory support at the level of customs. In particular, the topical issues of streamlining of the right regulation of risk management are the further use by customs of the automated system of customs clearance from regional algorithms of automated analysis and risk assessment under customs declarations.
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The theoretical bases of research of financial resources and financial support of development of territorial communities are analyzed in the article. The mechanism of their financial support by sources of financial resources is considered. An assessment of current state of the formation of financial and budgetary resources of joint territorial communities and their subsidization was made. The impact on financing of the development of joint territorial communities by the State Fund for Regional Development was analyzed. The basic requirements for the formation of an effective system of financial support for the development of joint territorial communities are formulated.
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The concept of “community tourism” has no official definition. This first article therefore aims to present its basic principle, philosophy, characteristics and ethics in order to provide a clear, complete and concise definition.We could observe from our bibliographic research and from those carried out on the ground in Costa Rica that the term “community tourism” appears in several forms.Ultimately, we understand from the term “community tourism” or “community based tourism”, that this form of tourism is carried out by a group of people who share a common culture, language and/or values, all in a spirit of “ solidarity”. The tourist activity is therefore generated and managed by a group of people organized voluntarily. Conversely, the tourism that we call “classic” is an activity whose results are achieved by salaried employees within a company and whose benefits accrue only to its shareholders.
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The rapid transition to digital technologies contributes to the acceleration of the processes of digitization of the development of the ecosystem. This is due to the use of large databases, blockchain, hybrid (combination of online and offline) forms of work, formation of digital platforms and national information infrastructure, activation of electronic commerce, etc. However, this, in turn, leads to the appearance of information security threats and risks, including: the absence of a comprehensive information policy of states, information leakage, use of unlicensed software, data loss due to spyware, cyber crime, cyber attacks, cyber wars, cyber terrorism.Therefore, the article theoretically substantiates the need to form a qualitatively new concept of critical infrastructure development from the standpoint of information security, taking into account modern global challenges and threats.On the basis of methods of grouping and classification, the approaches to the interpretation of “information security” proposed by various scientific schools are conditionally systematized, according to the following groups: the state of security; field of activity; guarantee system; property of functioning; function of the state; public relations; threat and danger management process. An authors’ approach to formulating the meaning of the term „information security” is proposed, the novelty of which is that this definition is based on a comprehensive approach and reflects the continuous process of managing information flows of resources with the aim of increasing competitiveness, ensuring the sustainable development of critical infrastructure and national security. Critical infrastructure is proposed to be considered from the standpoint of ensuring information security in the system of national security of states and restructuring of national economies. From the point of view of information security, the development of critical infrastructure can be understood as the process of transformational changes in information systems and telecommunication networks through the transition of key infrastructure components to a qualitatively new level of functioning thanks to adaptation to the variability and instability of the digital environment, taking into account the impact of possible cyber threats, risks and modern challenges of the global economy.It has been proven that in order to form a qualitatively new concept of critical infrastructure development from the standpoint of information security and its effective implementation, it is expedient to develop an organizational and economic mechanism, the essence of which is a set of principles, tools, functions, methods and means aimed at reducing the level of cyber risks, the costs of management of information flows and implementation of digital technologies and software.Further directions of research consist in the theoretical substantiation and development of practical recommendations for the formation of a fundamentally new concept of the development of critical infrastructure from the standpoint of national security.
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Public procurement is a broad concept that encompasses the process by which state-authorized entities seek suppliers of goods, works, and services. Likewise, public procurement represents an organized system of purchasing goods, performing work, and providing services to meet the needs of municipal and state institutions. Since 2007, there has been a continuous process of creation and development of the public procurement system in the Republic of Moldova. An important factor in this has been the European integration process. The dynamics of the annual volume of public procurement, in which the purchase of goods predominates, is unstable. In recent years, there has been a certain decrease under the influence of a pandemic crisis. Also, the qualitative transformation of the public procurement system in the Republic of Moldova through the massive implementation of information technologies and modern standards of transparency is remarkable.
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The experience of many countries has demonstrated the high potential for productive collaboration between public authorities and representatives of the business environment in the form of public-private partnerships (PPP). In the Republic of Moldova, from 2007 until now, the PPP sector has been established, initially taking into account its high initial potential. By 2018, the PPP sector’s legal and institutional framework had been established, as had a certain quantitative and qualitative transformation of the sector at both the central and local levels. The topicality of the study is dictated by the need to reset business relations between public authorities and entrepreneurs in order to solve problems of public interest in the Republic of Moldova. The main objectives of the study are to determine the peculiarities of the organization of PPP, the basic stages of the development of the PPP sector, as well as the basic problems of this sector. To carry out the study, official information resources were accessed, especially the reports of the Public Property Agency as well as the publications of experts in the given field. As a result of the research, the basic stages of the PPP sector in the Republic of Moldova were determined. Following a difficult development, inertial movement in this field was observed beginning in 2019 without the launch of new PPP projects. This situation arose as a result of the interaction of several factors in the business environment, as well as the complexity of specific internal problems in the given sector. At the moment, a readjustment of related public policies is necessary in order to accommodate the interests of private partners. In the same way, the integration of the policies promoted in the PPP field into the activities to promote the anti-crisis strategy at the national level is welcomed.
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Mutual insurance is a specific organizational form of insurance activity. The main source of its financing is the contributions of the participants to the mutual insurance companies. The basis of these insurances is an agreement among a group of natural and legal persons regarding the coverage of losses resulting from insurance cases from the account of the insurance fund. In mutual insurance, each insured person is simultaneously a member of the group of founders (or of the insurance company), combining his material resources with the resources of others who have a similar intention in relation to his own property interests. At present, once mutual insurance has developed in a large number of countries, a related global industry is being examined that has demonstrated its effectiveness in a number of specific branch areas. The purpose of this article is to reflect on the basic aspects and trends of the development of mutual insurance at the international level. The study of the topic was based on the examination of analytical reports of the institutions involved, articles by experts and scientific researchers. As a result of the investigation, the essence and characteristics of mutual insurance were determined, as were their global and regional trends, which are reflected in this article.
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The budget is a tool for planning, forecasting and control. At the local level, the „Local Budgets” include the local revenues and their distribution as sources of resources to cover the local public expenditures, which aim to achieve the objectives of local public interest. Basically, the local budgets are materialized in instruments of forecasting and management of the administrative-territorial units that have legal personality. Local budgets indicate revenues and sources of destination financing of expenditures and ways of financing and covering deficits. The specificity of local budgets lies in their individuality and autonomy. The largest share in local revenues is represented by local taxes and fees, which are established on the basis of the Decisions of the Local Councils by the local councilors within the limits established by the Fiscal Code. The structure of local revenues consists of: own revenues, revenues from amounts broken down according to legal regulations, assigned revenues, income from transfers, etc. The composition of the expenditure consists of: expenditure on general public services, expenditure on education, expenditure on the public development of the respective communities, expenditure on housing, transport costs, health expenditure, expenditure on cultivation, expenditure on social assistance, expenditure on aid, and others. Each administrative-territorial unit builds its own budget, which reflects their degree of autonomy.
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Sustainable economic development and current global challenges accentuate businesses’ innovative activities across the size spectrum. Developed countries are looking for ways to support the acceleration of R&D activities. A mix of direct and indirect instruments is used for this purpose. Indirect instruments are implemented in the corporate environment primarily through various tax incentives. A widespread form of tax incentives represents the possibility of reducing the tax base by expenses related to R&D activities. The article analyses the amount and structure of companies in the Czech Republic, which use the deduction for research and development. The research sample includes all companies that filled out their tax returns between 2009 and 2020. The established hypotheses are tested using the methods of descriptive statistics, the Chi-Square test of independence, and the analysis of variance. The research results confirm a statistically significant difference between the average number of companies using deduction for research and development if those companies are classified according to their size. In addition, it was revealed that the number of companies using deduction for research and development has gradually declined since 2015. Furthermore, it was found that the structure of companies using the deduction for research and development changes over time.
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The paper is focused on the construction of a new composite indicator intended to predict the economic cycle of Poland and its comparison with the existing CLI used by international institutions such as OECD and Eurostat. In part, this research is also dedicated to monitoring the partial advance cyclical indicators that make up the CLI components and their changes over time. The paper explores 62 qualitative and quantitative economic indicators of Poland and their relationship to the development of monthly GDP at constant prices in three different time periods: 2005 to 2021, 2010 to 2021, and 2016 to 2021. A modified OECD method is used to select the cyclical component of time series using the Hodrick-Prescott filter and subsequently employ cross-correlation of the variables with the cyclical component of GDP. The constructed CLI can predict the evolution of the CLI one month ahead with a cross-correlation level of 0.879 under equal weights and 0.877 under different weights. Research has shown that there is no significant change in the composition of the CLI for the prediction of the economic cycle of Poland when using the established methodology.
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The purpose of this paper is to examine the correlation between the evaluation of performance strategies in leading automotive organisations located in Japan during four economically significant periods. Furthermore, the article aims to determine key performance factors that have had an influence on automotive organisations in the most recent and current period. The sample group includes 14 large and very large corporations. This paper draws on both theoretical and empirical research. A questionnaire was created as part of the research and was pre-tested in order to increase its internal validity. The actual survey was conducted through semi-structured interviews with managers at the top management level. To address the aim, non-parametric statistical methods have been used (Kruskal-Wallis test and Spearman correlation), mainly due to the relatively small testing sample of companies and the Shapiro-Wilk test failing at the five percent level of significance. Additionally, exploratory data analysis methods have been applied. Despite the noticeable deviation in the period of economic recession, the results indicate an increase in the significance of the individual factors in the periods in question. Another interesting finding is the growing power of factors oriented at innovation and the future environment. This means that, for the companies, measuring these factors will be crucial henceforth.
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A clear manifestation of the technological revolution 4.0 in the context of digitalization of the economy is the use of digital, electronic, or IT-oriented versions of financial reporting. Today, the harmonization of national accounting systems and the formation of financial statements around the world is carried out through the implementation of International Financial Reporting Standards by moving to the preparation of financial statements in a single electronic format – eXtensible Business Reporting Language (XBRL). The introduction of a new financial reporting system in XBRL format requires appropriate understanding and some practical adaptation. At the same time, the study of the use of the concept of “taxonomy financial reporting” in scientific works remains insufficiently developed. The article aims to study the quantitative and qualitative structure of the documentary flow of scientific periodicals on the keywords “taxonomy financial reporting”. The method of bibliometric analysis was used to conduct the study. The source of the bibliometric analysis of the documentary flow of scientific periodicals are publications from the scientometric database Scopus in the period between 2001-2021. As a result of the selection, data were obtained on scientific articles that were exported for processing into the computer program R (bibliometrics package). According to the results of quantitative analysis, 156 publications were received, the vast majority of which were scientific articles. It was found that the main areas of research on the taxonomy of financial reporting are: taxonomies, XBRL, financial reporting, and administrative data processing. The largest clusters appear around these keywords. It has been established that scientific cooperation on this topic is becoming closer, which contributes to the formation of geographical clusters, the three largest of which are united around the United States, Italy and the United Kingdom.
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The paper explores the relationship between Central bank independence (CBI) and fiscal deficit in India. Moreover, the study tries to assess the impact of CBI on the levels of fiscal deficit. The study incorporates other variables like Gross Domestic Product, financial development, and trade openness to analyze their impact on the fiscal deficit. The study employed Auto-regressive distributed lag model (ARDL) Bounds test developed by Pesaran, Shin, and Smith (2001) to examine the long-run relationship between CBI and fiscal deficit. The study also employs a legal index for measuring CBI developed by Jasmine et al (2019) as well as an actual measure of independence developed by Cukierman (1992) to measure CBI in India. The study confirms the long-run relationship between the CBI and fiscal deficit as well as among other variables. An increase in the levels of CBI leads to falling in the levels of fiscal deficit. The other explanatory variables used in the study also confirm the long-run relationship and impact fiscal deficit negatively except for trade openness, which positively impacts the fiscal deficit.
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The paper studies the process of using natural resource potential in a new decentralized environment considering its variability and problems of national economy and rural areas, exacerbation of exogenous threats to economic self-sufficiency and economic security of the country as well as local self-government reforms on the sample of Ukraine. The necessity of forming a perfect institutional environment that improves the investment climate of rural areas, opens opportunities for accelerated capitalization of natural resource potential of newly created communities and the development of private-public partnership between the state and business structures. The formation of a new institutional environment for the development of public-private partnership and management decentralization will contribute to the capitalization of natural and economic assets owned by state and rural communities. The necessity of normative-legal expansion of the list of spheres of application of public-private partnership agreements is substantiated and the expediency of clear identification of all possible forms of relations between state and private partners based on the implementation of positive foreign experience is emphasized. The necessity of public-private partnership agreements as a factor of strengthening economic and financial self-sufficiency of newly created territorial communities in the conditions of decentralization of power strengthening and local self-government reformation is proved.
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When the literature on leisure time concept and volunteering studies are examined, we see that studies center around the individual agency in the choices of volunteering and not feeling of any obligation, but this study is concerned with the feeling of duty within the volunteering. In this regard, the aim of this study is to make the validity and reliability study for the Turkish culture of Obligation to Volunteer as Commitment (OVC) and Obligation to Volunteer as Duty (OVD) Scales developed by Gallant, et al. (2017). In the study, we carried out analyzes on two sample groups like EFA and CFA, since it was desired to examine the psychometric properties of two measurement tools related to volunteering commitment, the "Volunteering Obligation as Commitment (OVC) Scale" and the "Volunteering Obligation as a Duty (OVD) Scale". As a result of the analyzes made, the 9 items single factor structure of the Obligation to Volunteering as Commitment and the Obligation to Volunteering as a Duty scales was revealed. According to this, it was determined that OVCS and OVDS are valid and reliable measurement tools for Turkish culture.
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In this study; It is aimed to evaluate the financial performances of 22 banks in Turkey between the years 2009-2018 according to the α-levels of fuzzy multicriteria decision-making methods. In addition, it is aimed to determine which α-intercept level result of fuzzy multi-criteria decision-making methods comes to the fore by integrating with the Copeland method. 26 criteria were used in the application. The weights of the criteria used were calculated using the fuzzy Shannon Entropy method according to the cut-off intervals of α=0.1, α=0.3, α=0.5, α=0.7 and α=0.9. Performance analysis was made with Fuzzy Topsis and Fuzzy Vikor methods. The relationship between the methods and Copeland method rankings was evaluated by using the Spearman rank correlation test. The ranking results of the Copeland method, Fuzzy Topsis and Fuzzy Vikor methods were compared and evaluated.
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Purpose: Remittance is essential to economic wellbeing. Realising this fact, this study examined, within the optimist theoretical framework, whether international remittances significantly impact per capita economic growth in Nigeria. Design/methodology/approach: Employing annual time series data spanning 1980-2020, the study adopted the Pesaran, Shin, and Smith ARDL bounds estimating model to examine the type of relationships between remittances and Nigeria’s per capita growth. Finding: The study reveals a statistically significant positive nexus in the long-run and short-run among the variables. Specifically, it found that higher remittances inflow enhances per capita growth both in long-run and short-run in Nigeria. Furthermore, the study found that remittances are sources of external financing and eventually, it is a means to economicgrowth and also may help to fill fiscal deficit gap. Research limitations/implications: This study recommends that government should, through sound policy option, encourage remittances influx. This could be realised by creating viable relationship among international communities that largely account for remittance inflow into Nigeria. It further suggests a prudent and optimal management of remittances inflow through the appropriatemonetary authority. This may include formulating policy that will ease remittance inflow and remove unnecessary barriers to inflow of remittances. Originality/value: The study contributes to literature by examining whether international remittances within the optimist theoretical framework significantly impact per capita economic growth (PCEG) in Nigeria.
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In the past few years many changes had been introduced in Hungarian taxation system, which may be considered a direct impact of digitalisation processes visible in most aspects of life – both economic and social. Due to an increased level of trade and creation of international and value-added chains, transport of goods remained more complex; thus tracking goods also needs technologically advanced methods. It means that goods traceability connects the physical movement of goods with the flow of information. The aim of this article is to present author’s own research on Electronic Trade and Transport Control System (EKAER) as an example of digital innovations in Hungarian taxation. The study methods used include a complex review of literature, legal acts, statistical data as well as using quantitive analyses. As a result, examples of new technologies and digital solutions were identified in the field of preventing tax fraud. The major conclusions concern the effects of implementing the studied system. EKAER has a positive influence on VAT revenue, and at the same time meets requirements of modern tax administration.
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This paper studies the contagion process of the 2008 Global Financial Crisis through several important Polish economic sectors: chemical, construction, food, IT, media, oil & gas and telecommunication. The results show a significant difference between the response of these sectors to the crisis. Chemical, construction, media and oil and gas were selected, in different degrees, by a domestic financial contagion. The food industry was influenced in a negligible degree by contagion, while the IT and telecommunication sectors showed a decrease of their co-movements with the financial sector, both foreign and domestic.
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