451 research outputs found
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ACCESS TO CREDIT AND SUSTAINABILITY OF RURAL HOUSEHOLDS POVERTY STATUS: A CASE FROM CÔTE D\u27IVOIRE
Get PDFBased on data from the Households Living Standard Survey (ENV2015), we analyze the impact of credit on poverty status stability (ex-post and ex-ante poverty) and then study the regional gaps between poverty and vulnerability to poverty in the rural environment in Côte d\u27Ivoire. We slightly modified the model of Chaudhuri et al. (2002) to estimate the vulnerability to poverty and consider the poverty index as our measure of poverty. We construct a latent variable that is equal to the square of the gap between poverty and vulnerability to poverty and then use a tobit model to estimate the influence of credit on that variable. Our results show that credit makes poverty status unstable by widening the gap between ex-post and ex-ante poverty (poverty and vulnerability to poverty). We also find that the regional distribution of poverty is different from that of vulnerability to poverty in the rural environment in Côte d\u27Ivoire
SOME ASPECTS REGARDING THE IMPACT OF FOREIGN DIRECT INVESTMENT IN ECONOMIC DEVELOPMENT
Get PDFForeign Direct Investment are among the mobilizing factors of the economic development of a country, alongside the domestic investments, being a basic support in the achievement of the development and modernization strategies. The study presents, briefly, the effects of intervening Foreign Direct Investment flows on the economy of a country, able, by the advanced experience brought, to generate a better capitalization of resources, a contribution to growth. The directions of manifesting the mechanisms of influence of Foreign Direct Investment, as well as the role that they hold for their impact, the economic environment of the host country and the policies practiced in relation to Foreign Direct Investment are taken into account. The purpose of the paper was to point out some aspects regarding the favourable impact that foreign investments could have on an economy, by the contribution to new technologies and the contribution to the productivity increase. The conclusions point to the potential of the impact of Foreign Direct Investment on development and the need for the host countries, to support some properly oriented policies, by maintaining a correlation between the volume of foreign investment flows and the development potential of a country. The research method used to carry out the study was the documentation from the foreign and domestic specialized literature, the synthesis and processing of the relevant ideas, by capturing the impact of Foreign Direct Investment in economic development
Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange
Get PDFThe purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions
INTERNAL AUDIT - ACTUALITIES AND CHALLENGES
Get PDFInternal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The different activities that internal auditors perform lead to the creation of added value in the entity in which they operate. In Romania, this activity is relatively recent and it involves certain organising and exercising particularities. The internal auditor profession has globally faced the same challenges all the other professions face in regards to the digitalization of the economy
THE NEXUS BETWEEN PUBLIC SPENDING ON EDUCATION AND ECONOMIC GROWTH OF KOSOVO – ECONOMETRIC APPROACH
Get PDFThe main aim of this study is to analyze the trend of public spending dedicated to education in case of Kosovo over the years and to measure the impact of public spending in education on economic growth of Kosovo. In order to achieve the goal, the Pearson Correlation is used and a multifactorial regression model (OLS) has been modified and adapted, where we have determined the Gross Domestic Product (GDP) as depended variable and as independent variable in the model conclude: (i) Total public expenditure on education (ii) Public expenditure on Secondary Education and (iii) Public expenditure on Higher Education (University). The data used is secondary data from the Kosovo’s State Budget, Ministry of Finance and Transfers, and Kosovo Agency of Statistics. We come in conclusion that public spending dedicated to the Higher Education (University) has a positive impact on Kosovo\u27s economic growth meanwhile the public spending on secondary education and total public expenditure on education in the model circumstances show no significance. The paper comes with further recommendations on public spending policies dedicated to education in order to influence Kosovo\u27s economic growth
EXPLORING THE ASSOCIATION BETWEEN R&D EXPENDITURE AND THE JOB QUALITY IN THE EUROPEAN UNION
Get PDFInvestment in research and development is a key factor in increasing countries\u27 competitiveness. However, its impact can potentially be broader and include other socially relevant elements like job quality. In effect, the quantity of generated jobs is an incomplete indicator since it does not allow to conclude on the quality of the job generated. In this sense, this paper intends to explore the relevance of R&D investments for the job quality in the European Union between 2009 and 2018. For this purpose, we investigate the effects of R&D expenditures made by the business sector, government, and higher education sector on three dimensions of job quality. Three research methods are employed, i.e. univariate linear analysis, multiple linear analysis, and cluster analysis. The findings only confirm the association between R&D expenditure and the number of hours worked, such that the European Union countries with the highest R&D expenses are those with the lowest average weekly working hours
THE INFLUENCE OF TAX AVOIDANCE, FOREIGN DIRECT INVESTMENT AND CAPITAL INTENSITY TOWARDS EARNING RESPONSE COEFFICIENT
Get PDFEarnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company. Market reaction can be proxy by earning response coefficient. This study aims to examine the effect of tax avoidance, foreign direct investment and capital intensity on earnings response coefficient. The population in this study is companies from manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Data obtained from the IDX website, Yahoo Finance and website of certain companies. The population of this study are 135 observation data. The hypothesis in this study were tested by multiple linear regression analysis. The result of this research are: 1) foreign direct investment and capital intensity have a positive effect on earnings response coefficient. 2) tax avoidance has no influence on earnings response coefficient
CONTRIBUTION OF JEWISH MINORITY TO THE ECONOMIC DEVELOPMENT OF BACAU
Get PDFDuring more than six centuries of existence, Bacău benefited both from the favourable socio-economic and political context, and from the interrelationships with the other communities, from the harmonious combination of these two elements resulting both the growth and development of the locality and the position in the local and regional hierarchy. The main beneficiaries of the progress made were of course the inhabitants, the city representing a living environment for them, as well as the essential factor in the functional dynamics and in the urban landscape. Giving meaning to the past, we must recognize that each community that contributed to the development of Bacău has its own history, Bacău becoming the trustee of the communities ‘history entirety, which in perfect communion with Romanians defined the complex identity of the locality. The Jewish community is no exception, whose collaboration with Romanians for over two centuries has contributed to increasing the economic level of development of the locality since the second half of the 18th century
Entrepreneurial Competences and Entrepreneurial Performance: Empirical Insights of Female Entrepreneurs in Kenya.
Get PDFThe purpose of this paper is to examine entrepreneurial competences among female entrepreneurs within the context of developed countries which have been greatly neglected in the same context of emerging economies. This empirical research is based on a survey of 301 micro and small enterprises located in Uasin Gishu County, Kenya, run by female entrepreneurs. Its focus is on the following entrepreneurial competences: the need for achievement, locus of control, tolerance of ambiguity, innovativeness, risk-taking propensity, self-efficacy, egoistic passion; goal setting; resilience; trustworthiness; emotional stability; and patience. In measuring entrepreneurial performance, the constructs of firm performance, development of personal wealth, and social performance were used. The findings show that a proper measurement instrument has been applied to check on the constructs of entrepreneurial competences and entrepreneurial performance. The paper makes a finding that entrepreneurial competences do exist among female entrepreneurs in emerging economies. However, it was established that there is hardly any correlation between entrepreneurial competences and entrepreneurial performance. This finding, presents a stimulating area for further research within the contextual framework of emerging economies. The study contributes to the advancement of the literature on entrepreneurial competences and how they relate to the entrepreneurial performance of female entrepreneurs in an emerging economy context
WAYS OF ACHIEVING RELIGIOUS AND MORAL EDUCATION THROUGH COMBINED ACTIONS OF FAMILY AND SCHOOL ACTORS: A MARKETING RESEARCH IN THE NORTH-EASTERN REGION OF ROMANIA
Get PDFThis research is based on the PACE recommendation and in this paper we will showcase some of the results. Our main purpose was to describe and analyse possibilities to achieve a moral and religious education by both family and school actors, as well as to come up with an inventory of suggestions for the improvement of this two-fold type of education. For this article we will only focus on a supportive objective, namely identifying the state-of-fact of religious and moral education in the North-Eastern region of Romania, more specifically the item concerning the effectiveness of religion and the belief that it provides answers to some problematical issues in the lives of the subjects selected for the study