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IMPACT OF ACCOUNTING TO ORGANIZATIONAL EMPLOYMENT

Author(s): Laman GULİYEVA / Language(s): English Issue: Sp. Issue/2021

Organizational hiring policies have major positive and negative consequences. This paper presents a framework for monetized study of employment effects based on a large body of research on job quality and impact assessment. We define and recommend a process for assessing the four most important dimensions of impact for workers, namely pay satisfaction, job development, opportunity, and health and welfare, as well as two major impacts for the wider labor community, namely diversity and employment place. The findings of the study show that estimating job effect in monetary terms is possible, and they lay the groundwork for potential applications in other geographies and contexts.

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ПОГЛЕД КЪМ СПОСОБИТЕ ЗА ПОГАСЯВАНЕ НА ДАНЪЧНИТЕ ЗАДЪЛЖЕНИЯ

Author(s): Nina Chilova / Language(s): Bulgarian Issue: 2/2021

The methods for extinguishment of tax obligations are explicitly regulated in art.168 of the Tax and Social Insurance Procedure Code. Along with the mentioned methods, the constitutionally established method for extinguishment of tax receivables must be considered, namely by granting an amnesty by the National Assembly of Republic of Bulgaria (art. 84, item 13 of the Constitution of Republic of Bulgaria). Each of the these institutions has its own features and established order, in which it is carried out. If we can say that there is a common feature between them, then we can point it out: the extinguishable effect of tax liabilities, because that is the aim, to which there all directed.

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SUPPORT OF BUSINESS INNOVATION IN THE FORM OF TAX BENEFITS FOR R&D OF ENTREPRENEURS IN SLOVAKIA

Author(s): Lea Jančičková,Renáta Pakšiová / Language(s): English Issue: 1/2021

Since 2015, the tax advantage of the R&D of entrepreneurs in Slovakia has been in the form of indirect support of innovation and creativity in companies. It could be a competitive advantage for the entrepreneurs who apply them. They are important on the revenue level, e.g. in the creation of a new product and on the cost level, in streamlining the conduct of business. This article aims to analyze the application of super-deduction in tax due to R&D carried out by entrepreneurs in Slovakia from the first year and focuses on R&D in the Slovak Republic from 2015to 2018. Theoretical interpretations of R&D in legislative standards at transnational and national levels, different tax policies on innovation and gross domestic spending are defined at the outset. The theoretical background is important from the point of view of understanding the R&D in the conditions of the Slovak Republic, where the following quantitative research is carried out. As the main method of investigation, we used the quantitative analysis and comparison that we use to compare the increasing number of companies that used the R&D cost (expenditure) deduction in the context of legal form in the period considered for the years 2015 to 2018 and the amounts of applied super-deduction for individual types of companies. The performed quantitative analysis shows a weak use of the provided income tax relief in the form of super-deduction of costs in connection with the implementation of R&D by companies in Slovakia, despite the year-on-year growing trend. Due to the relative representation of individual legal forms of entities in Slovakia, according to our research, Limited Liability Companies apply a super-deduction of R&D costs annually in the period under review. The number of these entities is constantly growing, as is the amount of the super-deduction applied. Based on the findings, we can state that the increased percentage deduction rate had a positive effect on the motivation of entrepreneurs to apply incentives.

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Green supply chain – barriers and benefits of implementing the new management strategy – analysis of the empirical research

Author(s): Blanka Tundys / Language(s): English Issue: 2/2018

The point of view of the considerations shows the main goal was to show the barriers, benefits, and motivators for taking action to build a new management strategy namely the green supply chain. To realize of the aims was used literature analysis, which let to the selections of the extracted factors, and their verifications were based on empirical research conducted in two industries: food and clothing manufacturers. The catalog of factors is the basis for consideration and recommendations for organizations and supply chains, what elements to avoid, or which ones may be a problem in creating the green supply chain, and on the contrary, and to shows they will be motivating for the implementation of the new business strategy.

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Non-financial reporting as a challenge for the contemporary accounting system

Author(s): Hanna Czaja-Cieszyńska / Language(s): English Issue: 3/1/2018

The purpose of the article is to analyse and evaluate the degree of development of non-financial information reporting in Poland with particular consideration given to the role of accounting as a generator of information in this scope. The following considerations serve as an input to the debate and, as a result, the author formulated the research hypothesis as follows: non-financial information reporting in Poland is in its early phase of development. In order to evaluate the actual state, the author carried out the quantitative analysis of nonfinancial reports published by Polish economic units in the international register kept by the GRI as well as in the Polish Register of Reports kept by CRSinfo. It appears from the study that obtaining comprehensive financial, non-financial, quantifiable and descriptive information requires moving away from treating accounting as a closed system and requires its development. In this context, social accounting, being a broader field in accounting, is getting more and more popular. Research methods applied in the study: literature studies, legal regulations analysis as well as the method of deductive reasoning and synthesis.

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Centralization of procurement – essence and current trends

Author(s): Joanna Drobiazgiewicz / Language(s): English Issue: 4/1/2018

The aim of the article is to evaluation of the idea centralizing procurement, its advantages and disadvantages and to indicate practical examples of the application of this strategy in the conditions of development of modern ICT technologies. At the beginning of the article the basic definitions are given: purchasing, procurement and sourcing, to contrast them. Next, the characteristics of the centralization of procurement were indicated by comparing it with decentralization. This part of the work also defines the advantages and disadvantages of procurement centralization. The next part of the article presents practical examples of the application of this strategy both in enterprises and in public administration. The conclusions were formulated at the final part of the article. The paper uses the methods of literature review, analysis, synthesis and case study. Article refers to studies aimed at assessing the validity of the application of the centralization of procurement in enterprises with many departments using modern ICT. The use of this form of purchasing organization brings positive results, as the analyzed examples of Orlen Capital Group or Gaz-System shown.

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Economic opportunities of radio-frequency identification technology usage in power distribution sector

Author(s): Wojciech Drożdż,Rene Kuczkowski / Language(s): English Issue: 4/1/2018

The aim of the article was to present and analyze possible usage of Radio-Frequency Identification Technology in Polish Distribution System Operator company. Presentation of technology was focused on technology opportunities, principle of operation, other companies implementation and possibilities of usage in Polish electricity distribution market. Also some experience from pilot project were presented. Gathered experience led to choice of carrying out the SWOT analysis to identify possible threats and opportunities from implementing technology for the enterprise. Results showed, that the company should take further steps in Radio-Frequency technology implementation. Nevertheless, in order to confirm those analysis, more data should be gathered and once more analyzed.

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Sharing economy – challenges and regulatory requirements

Author(s): Piotr Ładny / Language(s): English Issue: 4/1/2018

The article presents the sharing/collaborative economy and the pillars on which the development of this phenomenon is based. On the example of Uber and Airbnb, the most important social and economic effects of this phenomenon are characterized. The reasons for taking regulatory actions in this sector were also indicated. Based on international experience, the principles of creating a legal framework for sharing economy were indicated.

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Knowledge transfer at universities: can technology transfer offices, business incubators and science and technology parks in Poland provide good support services?

Author(s): Katarzyna Łobacz / Language(s): English Issue: 4/1/2018

It has been widely recognised that technology transfer offices (TTOs), business incubators (BIs) and science & technology parks (STPs) – operating as university units – are a very important part of the commercialisation process of knowledge at universities. However results which are obtained through support services they provide doesn’t always satisfy expectations. Therefore the paper analyses challenges and barriers faced by TTOs, BIs and STPs, which affect results from provided services. The analysis is based on the square-shaped framework with mutually related factors distinguished, encompassing legal and organizational context of knowledge commercialization at public universities. The results suggest that both legal and environmental context as well as social relationships affect strongly results of university dependent TTOs, BIs and STPs.

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STRATEGIES FOR THE DEVELOPMENT OF AVERAGE POLISH DAIRY FARMS IN THE CONDITIONS OF A SINGLE EUROPEAN MARKET

Author(s): Andrzej Parzonko / Language(s): English Issue: 3/2019

The paper aims to achieve two objectives: 1) To determine the competitive potential of Polish dairy farms and assess the economic results they achieved compared to other European Union entities, 2) To determine and assess the economic effects of possible development directions (strategies) for average Polish dairy farms. The analyses show that the production and economic potential of dairy farms from the European Union countries, characterized by the largest increase in milk production in years 2005–2015, was very diverse. On average, in 2016, the total value of the fixed assets of a Danish agricultural holding was 16 times higher than the value of the fixed assets of a farm in Poland and the average net value added generated by a Polish farm in 2016 was over thirteen times lower compared to Danish farms. However, if we take into account the costs of engaging external factors of production (land, labour and capital), it turns out that Danish farms are losing their advantages. The simulations of three possible variants of development for an average Polish dairy farm showed that good economic results were generated by the variant in which the land was leased and farm holders got employment outside the farm. The variant, which assumed an increase in the number of dairy cows (from 15 to 30) and the resulting growth in milk production could potentially give a slightly higher total net income for the farm family in the first two years, but it was certainly more risky.

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Personnel Factors of Corporate Internal Auditing on the Contemporary Microeconomics Environment in the United States

Author(s): Victor W. Gaines,Karina Kasztelnik / Language(s): English Issue: 2/2021

The purpose of this quantitative, correlational research was to examine to what extent the personnel factors of internal auditing departments predict the control environment within the public sector. Using the 2013 COSO Internal Control-Integrated Framework as the theoretical framework, we addressed the extent to which the internal audit staffing size per engagement, professional development, and auditing experience of auditors predict the overall control environment and each of the five components of COSO. The results of six multiple linear regression models showed no statistically significant with the exception between professional development and Principle 4 - Recruitment. A nonparametric Kendall’s tau-b correlation analysis revealed a significant relationship between professional development and Principle 4 Recruitment, τb = 0.388, p = 0.030. The results of this study may contribute to the positive global economy change by bringing into focus the role of auditing and its positive impact on the worldwide public auditing policy.

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Measuring the Impact of Inbound Tourists, Outbound Tourists and Overall Tourism Growth on Sustainable Ecological Footprint of ASEAN Countries: A Panel Data Analysis

Author(s): Khunanan Sukpasjaroen,Thitinan Chankoson / Language(s): English Issue: 4/2020

The tourism industry is one of the most rapidly developing industries in the world and tourism in the Southeast Asian region has been developing in the past few years. The present study focuses on the data from the ASEAN region to study the association among the variables; inbound tourists, outbound tourists, tourism growth and ecological footprint. The period between 1995-2019 was the subject of study. The data for these indicators was extracted from the WDI. The econometric tools of heteroskedasticity, autocorrelation, unit root, cross-sectional dependence were applied in order to evaluate different dimensions of the data. In the estimation of regressors the panel corrected standard error and the one step system of generalized method of moments were used. The results of the estimations reveal that the effects of the regressors were significant. However, inbound tourism and tourism growth showed negative associations with the ecological footprints of the study units. The past and present studies show that the increase in the tourist activities decrease the ecological footprint and thereby increase the environmental quality of the economies. The present study is original and poses major contributions to the academic literature and also has policy making implications.

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Attracting Inward Foreign Direct Investment: An Analysis on E-government Practices and Ease of Doing Business among Countries in the ASEAN Region

Author(s): Zulkifli Mohamed,Farah Aida Ahmad Nadzri,Shahzadah Fahed Qureshi,Ahmed Abdullah Saad Al-Dhubaibi,Johan Arifin,Nathrah Yacob / Language(s): English Issue: 4/2020

E-government involves the application of the latest innovations while providing the provision of efficient services in the government’s management systems. Whereas, ease of doing business is an index by World Bank that shows the easiness of doing business in particular country. These two variables are investigated in our study as they may contribute to the inflows of Foreign Direct Investment in the economy. Additionally, the study also includes two control variables which are the contribution of private industry and public industry in the GDP. Prior studies related to the topic are discussed in this study to develop various hypotheses. To conduct effective research, 26-years of data from the ASEAN countries were collected. After applying various approaches and techniques including panel co-integration test and DOLS estimation for testing different variables and their respective data, first major hypothesis of the study related to the e-government was rejected. Yet, another hypothesis emerged, regarding the impact of control variables such as contribution of private sector in GDP and contribution of public sector in GDP.

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Determinants of Foreign Direct Investment in 31 Asian Countries for the 2002 - 2017 Period

Author(s): Thareeq Adhi Chandra,Rossanto Dwi Handoyo / Language(s): English Issue: 4/2020

This research aims to analyze the determinants of Foreign Direct Investment (FDI) in 31 Asian countries in 2002 - 2017. The determinant variables of FDI are political stability, inflation rate, trade openness, exchange rate, market size and interest rate. This study uses the Generalized Method of Moment (GMM) method or dynamic panel. The study results show that political stability, trade openness, and market size has positive relationship with the FDI inflows of the country. The inflation rate variable has a negative relationship with the entry of FDI in the host country. In comparison, exchange rates and interest rates do not relate to the host country's inflow of FDI. This study contributes to the government by providing several crucial determinants of FDI, as FDI benefits the host country.

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Asymmetric Impacts of Macroeconomy on Environment Degradation in Thailand: A NARDL Approach

Author(s): Nartraphee Tancho,Thanaporn Sriyakul,Changjiang Tang / Language(s): English Issue: 4/2020

The study aims to examine the asymmetric impacts of macroeconomic variables on environment degradation. For this purpose, the study utilizes the data of Thailand over the period of 1990-2018. Data are gathered from Global Economy. Augmented Dickey Fuller (ADF) test is used to check the data stationarity. Results of NARDL reveal non-linear impact of macroeconomic variables on environmental degradation. Results show that positive and negative shocks in macroeconomic variables have different contributions in environment degradation. It is concluded that there exists non-linear/asymmetric relationship among macroeconomic variables (foreign direct investment, trade openness, industrialization, economic growth, globalization) and environment degradation as one-unit change (increase/decrease) in macroeconomic variable(s) do not bring the same change in environment degradation.

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Environmental Effects of Mix Energies on the Most Polluted Asean Economies

Author(s): Thanaporn Sriyakul,Ruihui Pu,Thitinan Chankoson / Language(s): English Issue: 4/2020

The study aims to investigate the environmental effects of mix energies on the three most polluted countries of ASEAN economies. The study uses the data of the Philippines, Vietnam, and Thailand over the period of 1995-2017 as gathered from the World Bank and Global Economy. The study uses Brush Pagon LM and Pearson CD to test the cross-section dependence among variables while Levin et al. (2002) panel unit root test to check the stationary in the data. Westerlund (2007) cointegration and FMOLS tests are applied to analyze the long-run relationship. The result confirms the adverse environmental effects of fossil fuel electricity generation (FEG) and positive environmental effects of solar electricity generation (SEG), nuclear-power electricity generation (NEG), and geothermal electricity generation (GEG) on the ASEAN economies. Wind electricity generation (WEG) and hydroelectricity generation (HEG) do not significantly contribute to deteriorating the environment. The study suggests using GEG, WEG and SEG methods of producing electricity instead of FEG.

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Sources of knowledge in knowledge management in creative sector

Author(s): Aneta Sokół,Irena Figurska / Language(s): English Issue: 4/2/2018

Nowadays, the concept of competitiveness refers not only to the development of material resources and their impact on the economic expansion of individual economic units or larger structures such as regions. In the literature, it is assumed that the current success of the socio-economic development depends primarily on intangible factors such as knowledge and innovation. These resources are determined by the value of human capital, therefore much attention is devoted to its proper development. It is claimed that the quality of this capital determined by the level of employees’ knowledge, influences the expansion and development of both successful enterprises and those in a difficult market situation. Therefore, the main focus of this article is to determine the sources of information and knowledge used in the process of managing knowledge in companies and to identify the level of the awareness of entrepreneurs on the benefits that properly used knowledge brings to the organizations. In order to achieve the assumed goal, focus studies were conducted among the employees of enterprises from the SMEs sector located in the West Pomeranian Voivodship.

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An Investigation of the Moderating Effect of Liquidity on the Relationship between Debt and Financial Performance of REITs in Malaysia: An Optimal Liquidity Estimation

Author(s): Zalina Zainudin,Mazhar Hallak Kantakji,Omer Bin Thabet,Nur Syairah Ani,Nurulhasanah Abdul Rahman / Language(s): English Issue: 3/2019

Numerous studies on Real Estate Investment Trusts (REITs) have claimed that the high dividend payout requirement has constrained the ability of REITs to use internal earnings and that they have to rely on debt financing to support their funding requirements. However, there is also some empirical evidence showing that the use of debt by REITs has adverse effects on the financial performance of REITs. To reconcile the empirical evidence that is obtained from the REITs literature, this study aims to empirically examine how and to what extent the effects of debt on financial performance are contingent on other factors. In this regard, liquidity is hypothesized to moderate the relationship between debt and financial performance and this study will simultaneously estimate the optimal liquidity level that could optimize the financial performance of REITs. The sample for the study consists of all MREITs for the time period from 2005-2016. The study applies the continuous sequential breakpoint threshold regression model specifications of WarpPLS 5.0 (Bai & Perron, 2003; Kock, 2015; Hansen, 2001; Perron, 2006) to analyze the moderating effects of liquidity and the optimal liquidity level on the debt-financial performance relationship, respectively. The findings reveal that the correlation between financial performance and debt is conditioned by liquidity while preserving a certain level of liquidity is negatively related to the debt and financial performance relationship. Thus, an appropriate level of liquidity needs to be maintained to attain the optimal level of liquidity and to optimize financial performance. It is found that each MREITs needs a liquidity level of more than 5.78% of its total net assets to optimize its financial performance. The findings offer a useful guide for MREITs to manage their optimal liquidity level.

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Stock Market Trends and Oil Prices: Evidence from a Developing Country

Author(s): Anggraini Dewi,Phonwattana Somsathid,Sudawan Somjai,Erlane K. Ghani,Zulfikar Bagus Pambuko / Language(s): English Issue: 3/2019

This study examines the influence of oil prices, business size, and return on equity investment, market liquidity, systematic risk and portfolio investment on the Indonesian stock market. The main dependent variables of this stock market study are the four dimensions of stock market efficiency, stock market return, stock market valuation and stock market volatility. Data were gathered over the 2008-2016 period with annual observations for 30 firms currently listed in Indonesian financial markets. A two-fold regression analysis is applied. First, the impacts of explanatory variables on stock market indicators and oil prices is examined through a separate regression technique. Next, the lagged values of oil prices are added to the model to reflect their empirical influence on stock market measures. The study findings indicate that oil prices significantly affect all the performance indicators of the Indonesian stock market. Market liquidity also has a significant impact on the stock market. When the lagged predictors of stock market efficiency, stock market valuation, and stock market volatility were added, they were found to be significantly associated with the first lag of oil prices. These findings provide important justification of the literature on financial markets and their behavior when oil prices change. However, the study is limited with respect to other economic variables whose effects on the stock market is not observed. Future studies can address this constraint by taking the GDP, inflation, interest rates, and interaction of regional financial markets as core determinants of the local stock market in Indonesia.

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Investigating the Influence of Tourism on Economic Growth and Climate Change – The Case of Croatia

Author(s): Zvonimira Šverko Grdić,Maja Gregorić,Marinela Krstinić Nižić / Language(s): English Issue: 2/2019

In Croatia, tourism is one of the most important economic activities, accounting for 2.1% of total tourist flows in the European Union and 18% of the total Croatian gross domestic product. Economic development and tourism flows are influenced by the increasing intensity of climate change, leading to a need to adapt to new business conditions to minimize the negative and maximize the positive effects. The objective of the current study is to empirically research the role of tourism in the Croatian economy for the period 2004-2015 and the impact of climate change on tourist flows. To investigate experts’ opinions on the impact of climate change on Croatian tourism, this study employs a qualitative approach to obtain comprehensive insights into tourism, climate change and scientific research. By conducting in-depth interviews with experts and identifying the challenges posed by the current impact of climate change on Croatian tourism, the authors gain deeper insights into tourism development and climate change that reflect the current situation in Croatia. The results indicate that climate change will not have a negative impact on Croatian tourism in the near future. However, after 2050, a number of adaptation measures will be required to maintain the current tourism status.

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