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Studiu privind anumite convergențe și divergențe în comunicarea dintre instituțiile publice și mediul privat cu privire la obligațiile și declarațiile fiscale

Author(s): Bogdan Cosmin Gomoi / Language(s): English,Romanian Issue: 11/2022

The fiscal system issue is complex and thorny due to its strong interference with the accounting in our country. At the same time, the volatility of regulations, the ambiguity or the plurivalence of many of them transform the fiscal system in an always hot issue in the context of the company’s life. The article hereby aims to bring up certain convergences and divergences in the communication between the representatives of the legal persons, who submit the tax statements and pay the tax obligations, on the one hand, and the public institutions representatives, who take over those statements and collect the budgetary receivables, on the other hand. The study addresses the key points within this networking, like the clarity of the message in the bilateral communication, the utility of virtual communication, as an officially recognized form, the cultivation and respect of professional ethics principles and, last but not least, the compliance with deadlines or the payment terms of the tax obligations or of collecting the budgetary receivables and, respectively, of retrieving some amounts from the state or of returning them. We consider that the questionnaire method, based on survey, augurs well in this respect, the answers being subsequently processed by means of the SPSS application.

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The Effect of Online Marketing Mix, Online Product Representation, and Digital Content Marketing on the Marketing Performance of MSMEs in NTB Mall Mataram during the COVID-19 Pandemic

Author(s): Handry Sudiartha Athar,Prayitno Basuki,Lalu Edy Herman Mulyono / Language(s): English Issue: 10/2022

In today's technological era, marketers and entrepreneurs need to know that many digital variables determine marketing performance. This study aims to assess the effect of the online marketing mix, online product representation, and digital content marketing on the marketing performance of MSMEs NTB Mall Mataram in the era of the Covid-19 pandemic. The type of research used is quantitative research with causal methods. The population in this study is MSME actors who have been incorporated into NTB Mall, which is 1803 people. The number of samples was 95 MSME actors aged 20-60. The sampling technique used was a simple random sampling technique. The data analysis used was the SEM-PLS method with SmartPLS 3.0 application. The results showed that the online marketing mix and digital content marketing had a positive and significant effect on marketing performance. Meanwhile, online product representation was found to have no significant impact on marketing work.

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Foreign Trade and Renewable Energy Consumption: The Case of OECD and Turkey

Author(s): Hakan Güneş,Ahmet Kamacı,Hatice Önder / Language(s): English Issue: 3/2022

In this study, the impact of renewable energy consumption (REC) on foreign trade (FT) over the period of 2004-2017 in 27 OECD countries is analyzed via panel data analysis. In the study, the relationship between REC and FT is tested using the Driscoll-Kraay estimator within the framework of the panel regression model. The results obtained in the study indicate that the increase in REC raises exports and decrease imports. We also present the importance of the renewable energy (RE) trend in order to improve the FT balance as a policy suggestion in the study. As we move from non-RE to renewable energy, the FT balance would improve.

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COMPANIES CAN LOSE TIME OVER CONFLICTS: AN ANALYSIS OF INTERNAL INDIRECT CONFLICT COSTS

Author(s): Phyllis Dirrler,Szilárd Podruzsik / Language(s): English Issue: 2/2022

Consequences of conflict are widely researched qualitatively, but quantitative data on the costs of conflict are lacking. This study aims to explore conflict costs by categorizing and testing them and providing preliminary quantitative data. The focus lies on internal indirect conflict costs, which are measured in terms of lost time. This research is based on self-reports of 675 survey participants, who evaluated the amount of time they spent on internal indirect conflict costs of a personal conflict. The costs are analysed in form of their explanatory power, as well as the extent to which they are affected by conflict duration and strength. All identified internal indirect conflict costs were positively correlated. The duration and intensity of the conflict affect the amount of time wasted, meaning that groups with shorter duration or weaker intensity differ from higher groups. The results indicate that conflict costs lead to remarkable costs for organizations. To remain competitive, managers need to balance the opportunities and difficulties of conflicts and carefully manage their costs. This study contributes to the unexplored research area of conflict costs and is one of the first research findings to scientifically analyse the topic.

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A Content Analysis on the Journal of Research in Educational Administration & Leadership

Author(s): Çiğdem Ayanoğlu / Language(s): English Issue: 12/2022

The aim of this study is to examine the publication profile of the journal through content analysis according to various parameters of the articles published in the journal of Research in Educational Administration & Leadership (REAL). The research is a qualitative research conducted as a case study. The articles published in the journal up to April 2021, which started publication in 2016, form the sample of the research. The data obtained by examining 90 articles in the sample in terms of year of publication, subject, research approach, sample, method, model/design, data collection methods, data analysis methods, number of authors, the institutions of the authors, the countries of the authors, the titles of the authors, the number of articles by the authors in the journal, the number of citations, self-citations of the authors, self-citations of the journal, number of citations, average evaluation time of the journal parameters were analyzed using content analysis. With the detailed findings obtained as a result of the research, the determination of the current publication characteristics, the journal identity, trends, development level and a section of the educational administration discipline specific to the journal at a micro level In this study, the identity of the field of educational administration at the macro level was tried to be determined. Suggestions were made to take strategic decisions for the next issues regarding the development process of the journal.

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Uloga multiregionalnog input-autput modela u analizi savremene međunarodne trgovine

Author(s): Hamid Alibašić,Snježana Zarić / Language(s): Bosnian Issue: 4/2017

This paper explains the concept of trade in value-added trade, according to which, whenever goods and services are crossed, they are not recorded at their gross value, as required by the traditional approach, but by the newly established value between two crossings. This concept pointed the importance of making, somewhat forgotten, input-output tables as an additional macroeconomic balance, and the harmonization and unification of national into the multiregional input-output table. To this end, the Organization for Economic Cooperation and Development and the World Trade Organization have so far provided the best framework. Therefore, the paper presents an international input-output table methodology developed by the aforementioned organizations, which simultaneously reflects the complexity of modern trade relations. The fact that foreign added value accounts for an average of 27% of the countries’ exports, that is, 50% of the trade takes place within the global product chains indicates that such an approach is not only necessary for the calculation of external trade, but also a necessary basis for formulating adequate public policies in each specific country.

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CASH-HOLDING POLICY IN BUSINESSES: AN APPLICATION ON INSURANCE COMPANIES

Author(s): Muhammet Karali,Turan Öndeş / Language(s): English Issue: 26/2022

The purpose of this study is to examine the factors affecting the cash-holding level of the companies. In this context, the factors affecting the cash-holding level of the companies were examined with quarterly financial data between 2012/1- 2020/6 periods of 6 companies traded in the insurance sector in Borsa Istanbul by panel data analysis. In order to determine the method to be used in the study, first of all, the stationarity of the series was examined with the help of the panel unit root test LLC. Then, least squares regression was used. As a result of the study, the variables that have a positive and statistically significant effect on the level of cash-holding have been found to be return on assets, total debt and net sales, while the negative effects of firm size have been found to be negative and statistically significant, and finally, the negative effects of return on equity and net profit have been found to be statistically insignificant.

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Quality of public expenditure and transdisciplinarity: Law, economics, psychology, politics and public management

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Quality of public expenditure and transdisciplinarity: Law, economics, psychology, politics and public management

Author(s): Leonardo da Silva Guimarães Martins da Costa / Language(s): English Issue: 02/2022

This paper is about transdisciplinarity applied to quality of public expenditure. Transdisciplinary is a paradigm based on the integration and balance of opposite points of view (dualities). "Quality" in business management is an old comprehensive subject. In public administration „quality” should be used in a broader sense. In Brazil, for example, managers and controllers could have more dialogue. Dialectics and harmonization of contradictions are the key words. The main objective of this paper is to confront transdisciplinarity and quality of public expenditure to foresee solutions for quality improvement. The methodology adopted was based on Jungian psychology and on the MBTI System, also in the findings of a research of 2009 made in Italy regarding active and passive waste of public expenditure. In this connection, a scientifically oriented mental and technobureaucrat model leaves managers voiceless, insecure to make decisions, defensive, with no proactivity. This study highlights the implications for this question in the quality of public expenditure. On this purpose, four schematic models are presented: 1) Duality and four elements as troubleshooting requirements – sense, reasonableness, feasibility and rationality;2) Scheme for Nicolescu's Third Included with a practical example; 3) Disciplinarity, interdisciplinarity and transdisciplinarity in public administration – basically the interaction of Law, Economics, Psychology and Politics; and 4) Quality of expenditure as function of control level – research in Italy shows that only 17% of expenditure waste is due to corruption, most of it (83%) refers to mismanagement. Furthermore, our 2021 research mentioned in this paper corroborates that quality of expenditure is connected to balance of opposites, as transdisciplinarity itself. Finally, The first 3 models promote discussions for transformation of culture in international public administration, from a rational and scientific bias to a transdisciplinary vision. The findings and the conclusion of this study are connected to Model 1 to 3, useful not only for quality control, but also to promote a paradigm shift in international public administration, in view of the necessity of culture transformation, from the point of view of all actors involved (managers, controllers, politicians and civil society in general). As a cultural conditioning, those actors tend to be very focused on rationality and reductionism of hard skills. The idea is also to promote discussions for transformation of culture and behavior in international public administration, from a rational e scientific bias to a transdisciplinary vision. Hopefully these transdisciplinary concepts and applications may be useful for many countries.

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Amprente ale perioadei pandemice asupra departamentului financiar-contabil

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Amprente ale perioadei pandemice asupra departamentului financiar-contabil

Author(s): Claudia Florina Botar / Language(s): Romanian Issue: 03/2022

Humanity, as a whole, has gone through a period of significant impact on the health of individuals as well as the business environment following the outbreak of the coronavirus pandemic. Processes of digital modernisation and beyond have been adopted to minimise its negative influence on the notion of work. Accounting, as a field closely intertwined with contemporary processes such as digitisation and computerisation, has been strongly influenced by the changes in the economic scene with the emergence of the health crisis. The impact of the pandemic period on the accountancy profession is significant, generating a change in the mentality and attitude of professionals regarding how to carry out activities in the field. In this way, through this paper, we aim to outline a knowledge perspective on the impact of the coronavirus pandemic on the accounting profession, in terms of competencies, skills, attitudes and mentalities.

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Küresel Eğitim Şirketlerinin Güçlü Yönlerinin İncelenmesi

Author(s): İnan Saygılı / Language(s): Turkish Issue: 27/2022

In this study, the related themes will be touched upon by focusing on the structural, functional and situationally strong and effective aspects of global education companies, which are facing us as an important educational force. Global education in the new economy in the globalization process modelling the long life of a company to maintain a competitive advantage of sustainability to provide high, to strengthen existing structural conditions, to obtain information, to control the processes of analysis and synthesis, application and evaluation mechanisms allow them to continue with the methodological tools and the right processes to adapt to the sine qua non of a global education company, and woodland. It is of vital importance for global education companies to maintain their existence and achieve success in the current situation and in the future, to design their future, to develop the necessary operational processes and to create a global education plan and program in order to eliminate the negative aspects of global education companies. Although global education companies have been the subject of many studies, researches and studies at the present stage, the problems experienced by global education companies in the globalization process have remained a field that is rarely examined. In this study, it has been tried to put forth a little effort in terms of eliminating the deficiency in question.

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Analýza platobnej disciplíny pri odvádzaní poistného voči Sociálnej poisťovni v Slovenskej republike

Author(s): Tatiana Hajdúková,Lucia Kurilovská,Edita Lukáčiková / Language(s): Slovak Issue: 2/2022

Even the most optimistic ones do not expect the company’s operations to return to the levels reached before December 2018, when the first SARS-COV-2 virus infections were identified in Wu-chan, China. The need to deal with the current situation, complicated by other major events, is felt by everyone, both as a private individual and as an employee. As a result of the significant inflation and economic changes, many are experiencing serious or even existential shortfalls in their financial resources. The search for various forms of savings begins, as a matter of priority, with optimising consumption and activities in employment or business. The management of funds belonging to policy holders of the Social Insurance Agency has a significant impact on public finances. Improving fulfilment of the contribution obligations is a more favourable solution than increasing the contributions of disciplined citizens. The aim of the paper is to highlight the shortfalls in the area of fulfilling the contribution obligations in relation to the Social Insurance Agency at the national level and to specify disparities at the level of regions.

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Allowance for Self-Employed Gainful Activity in Slovakia: A Closer look into the Factors Involved

Author(s): Barbara Gabrikova,Lucia Svabova / Language(s): English Issue: 2/2022

Research background: Active labour market policy measures serve to improve the situation with unemployment and the placeability of jobseekers in the labour market. An important tool for the functioning of these interventions is their continuous monitoring and evaluation. Purpose: In this paper, we focus on the Allowance for self-employment gainful activity aimed at providing the financial contribution to start a business. The paper aims to find out those jobseekers’ characteristics that mostly increase the probability of participation in this intervention. Research methodology: We use data from the database of jobseekers of the Central Office of Labour, Social Affairs and Family in Slovakia, the probability model is constructed by a logistic regression. Results: We found several characteristics that significantly impact the decision to participate in the measure. Jobseekers with previous employment in service activities (NACE S), married, long-term unemployed and with a 2nd university degree have a higher chance of participating in this program of the labour market. On the contrary, high age, low education or permanent residence in the Bratislava region decreases the chance for participation in this intervention. Novelty: Knowing the individuals’ characteristics that significantly contribute to the interest in participating in this program can help policymakers set the instrument’s eligibility conditions and allocate funds to increase interest in using this treatment where necessary.

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THE CONCEPT AND IMPORTANCE OF SOCIAL AUDIT FOR SUSTAINABLE COMMUNITY DEVELOPMENT

Author(s): Valentina Vinšalek-Stipić / Language(s): English Issue: 16/2022

Social audit and social responsibility have become the focus of sustainable community development to address risk and sustainability challenges. Social audit involves an official review of the company’s procedures and codes of conduct regarding social responsibility and community impact. Social audit involves assessing how many companies achieve sustainable development goals. In practice, an increasing number of accountants and auditors are faced with the notion of social auditing. It covers the analysis of non-financial aspects and business risks, both in the private and public sectors. This paper aims to highlight the importance and contribution of social audit through risk analysis, and environmental and social aspects for sustainable community development. The content and implementation of social audit have similar objectives as the financial audit of operations, but social audit is specifically and additionally focused on the performance and operation of organizations that are not necessarily financial in nature. Some elements of the implementation of the social audit process are increasingly present in the implementation of due diligence, but the social audit as a whole is still conducted separately. Social audit has an active and important role in achieving social responsibility and sustainable development.

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Implicatii financiare ale pandemiei Covid-19. O analiza empirica DuPont privind valoarea adaugata economica raportata de tarile europene dezvoltate

Author(s): Ovidiu Constantin Bunget,Alin-Constantin Dumitrescu,Valentin Burcă,Oana Bogdan / Language(s): English Issue: 1 (169)/2023

The recent COVID-19 pandemic has raised various concerns related to firms’ financial vulnerabilities and resilience. The best way to achieve financial resilience is to identify drivers of sustainable economic development, mainly resumed to strategies designed aiming for shareholders’ value creation. The way firms’ resources are allocated indicate the premises for reaching the potential of value creation. This study provides a general picture of firms’ capacity to create value add. For this purpose, was performed a factorial analysis, considering a DuPont model. The analysis is performed on a sample of firms originating from well-developed European economies, considering a four-based DuPont factorial model analysis. For a better understanding of the contribution of each financial ratio of the DuPont financial analysis model, a CHAID decision tree was estimated. The results show generalized effects on the calculated economic value-added indicator, no matter the country firms considered in the analysis are originated from, or the industry the operate in. However, in 2020, most of the firms have reported significantly better results in terms of economic value-added, so, an essential part of the discussion is related to the impact of savings made on the cost of the economic capital.

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Supply Chain Dynamics after the Covid-19 Pandemic and Stock Market Performance: Evidence from the US

Author(s): Lucia Gibilaro,Gianluca Mattarocci / Language(s): English Issue: 2/2022

Supply chain risk is a strategic issue for managing multinational companies, and Covid-19 has shown the relevance of this type of risk for the firm's survival probability. The market may perceive the choice of replacing some of the main customers or suppliers as an increase or a decrease of the risk based on the features of the new supply chain members, and markets tend to penalize companies that increase their exposure to unaffordable events. During the pandemic, many supply chains suffered from glitches and companies were obliged to redefine their network by selecting their new strategic customers and/or suppliers. The paper evaluates the supply chain composition strategies of a set of multinational companies based in the US during the last decade. It highlights the differences in supply chain management behavior before and during the pandemic. Data collected allow testing the impact on the stock market performance of modifying the supply chain network by adding new members that may have a different level of risk. Results show that the market reaction to supply chain updates changed after the Covid-19, and nowadays there is greater attention on the credit risk of the new companies entering the supply chain.

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Post Covid-19 Work Strategies and Implications: Insight on Indian IT Sector

Author(s): Mythili Kolluru,Kumutha Krishnan,Shyam Kumar Kolluru / Language(s): English Issue: 2/2021

The purpose of this paper is to examine the work strategies adopted by leading Indian IT companies post COVID-19 and their institutional and individual level implications. Following the exploratory sequential mixed-method approach, in the first phase, the data were collected from 8 leading IT companies in India to understand the work strategies implemented post COVID -19 to ensure employees’ safety without disrupting client deliverables. In the second phase, the primary qualitative interviews were conducted and selected IT companies' financial statements with a systematic analysis of financial indicators were used to gauge the impact of new work strategies. The study reveals the selected IT companies were embracing Work-From-Home or Work-From-Anywhere as their work strategies by ensuring little to no disruption, were armed with a host of technology tools that allowed employees' swathes to new work-norm within hours. The study findings manifold implications of the new work-norm are that it has no negative impact on the companies' client deliverables and profitability. The paper confirms that the remote-working approach has resulted in reduced carbon footprint, work-life balance, and de-urbanization while identifying the flip side of this approach as the negative impact on team cohesiveness and employee emotional wellbeing. This research confirms the critical lesson learned from COVID-19 is agile companies must plan for a range of incomprehensible contingencies to ensure business continuity and growth. The research findings contribute towards understanding the Indian IT sector experiences in adopting the remote-work strategies and taken as lessons that can be useful for other global IT sectors.

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Anti-Fraud Strategy

Author(s): Zdravko Todorović,Boris Todorović,Darko Tomaš / Language(s): English Issue: 2/2020

Fraud is not an individual problem, but rather, we deal with a systematic fraud, particularly in the public sector through the creation of a private monopoly over public sector. Therefore, the first step, which needs to be set in organization in order to develop an efficient system for fraud control is development of anti-fraud strategy. Anti-fraud strategy is based on a policy of integrity and zero tolerance for fraud. Under the fraud we imply: corruption, assets misappropriation and fraudulent statement. Fraudsters are in the organization and beyond. Factors influencing performing of fraud are: pressure, opportunity and rationalization. Costs incurred due to the fraud may be difficult to realistically consider. Battle against fraud is determined by political will, effective legislation and anti-fraudulent culture and strategy.

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Threats and Opportunities for Global Food Companies: Identifying Social and Environmental Issues in Food Value Chain to Create Shared Value

Author(s): Ishak Kherchi / Language(s): English Issue: 1/2020

Purpose: This paper aims to identify social and environmental issues in value chain of food companies to create shared value. We provided most affecting social and environmental issues on businesses companies value chain; in addition to that we provided some solutions to social and environmental problems based on shared value concept. Design/methodology/approach: The authors provide a proposed approach based on the specificity of problems and issues in agricultural and global food companies. The objective is to identify environmental and social issues in food value chain in order to invest in these issues to create shared value. Findings: We found that every primary and secondary activity within food value chain is characterized by some social and environmental problems. We analyzed these social and environmental issues in every single activity. In addition to that we provided proposed solutions to these social and environmental issues using shared value concept in every single activity within company value chain. Research limitations/implications: This research paper determines social and environmental issues in value chain for food global companies; however, more research is needed to find other social and environmental issues in other sectors. Practical implications: This overview may help and give ideas to owners and managers of food companies to rethink their overall value chain by detecting environmental and social issues and used shared value concept to turn these environmental and social issues into a business opportunity. Originality/value: A unique view of value chain analyzed by identifying environmental and social issues using shared value concept.

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Impact of Green Practices on Buying Habits in Pakistan’s Food Sector

Author(s): Rana Adeel Jafar,Aiza Shabbir,Farzana Kousar / Language(s): English Issue: 2/2019

The review intends to research the green advertising practices and its consequences for the client’s image inclination in sustenance segment of Pakistan. Design/methodology/approach- Data is gathered by using 5 point scale through strongly disagree to strongly agree .it include 15 items about respondents graphics It contains questions about demographics, green brand image, environment concern, green brand awareness, and green brand preferences. The data was collected from different Universities (G.C University, University of Punjab, University of Engineering and Technology) in Lahore Pakistan. In this study cluster sampling is used. Findings- This study shows significant results with respect to green brand preference and its critical characteristics of student brand awareness. This study concluded that the importance of green brand elements (green brand image, environment concern, on green brand awareness, H1 H2 H4.H4 are accepted. Originality - Past writing recommends an Essential association among green showcasing and purchaser mark inclinations yet in Pakistan there is an absence of such examination. So to fill this hole this exploration is led by utilizing quantitative procedures. We circulate poll 60 shoppers and capability of sustenance segment on the premise of accommodation examining to get the outcomes with regards to Pakistan.

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The Effect of Allowance for Bad Debt Loss to the Level of Profitability (Case Study in Local Bank Indonesia)

Author(s): Dian Hakip Nurdiansyah,Gusganda Suria Manda / Language(s): English Issue: 1/2018

Local Bank (BPR) as one of the financial institutions in Indonesia in carrying out its activities collecting funds from the public in the form of savings and deposits and channeling back the funds collected through the provision of credit. This study aims to determine, describe and explain the Effect of Allowance for Bad Debt to the Level of Profitability in Subang BPR of Pabuaran Branch. The method used is descriptive method, and testing of the data - the data studied. The data used is data from the financial statements of PD BPR Subang of Pabuaran Branch in 2012 to 2015 with a monthly ratio reports. Any increase in the value of allowance for bad debt (X) of 1% would cause a rise in the value of profitability level in terms of the comparison of operating cost with operating income (Y) of 0.333% and vice versa. The conclusion is the level of allowance for bad debt does not significantly affect the level of profitability as measured by the comparison of operating expenses to operating income.

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