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Local revenues in FBiH in times of uncertainty
Get PDFIn the last 30 years, a unique and complex constitutional organization of Bosnia and Herzegovina (BiH) has affected the position of local government units (LGUs) in terms of both local revenues and expenditures. In this article, we examine the revenue allocation and revenue sharing mechanism in one BiH’s entity, Federation of BiH (FBiH) and discuss the position of LGUs within FBiH. Due to a low fiscal autonomy of LGUs, our results indicate prolonged tax revenue volatility of LGUs in times of crises in comparison to other central and sub-central levels of government in FBiH. LGUs revenues in FBiH in times of recent COVID-19 and inflationary crises indicate LGUs inability to tackle the external shocks effectively. This is reflected in a sharp fall of tax and non-tax revenues followed by a slower increase in revenues. Results illustrate an important policy implication related to giving greater tax autonomy of LGUs in FBiH
Schall Eszter egyéni vállalkozó grafikai szolgáltatásának felhasználó-központú fejlesztése
No full textThe Mediating Effect of Higher Education Research and Innovation Practices in Addressing Economic Challenges: Graduates' Employability Perspectives
Get PDFThis study was conducted to scrutinize the role of higher education research and innovation practices in addressing economic challenges, with due focus on perceived graduates' employability. A mediation analysis, with parameter estimates was utilized to observe the direct, indirect, and total effects of different higher education characteristics including access, quality, program relevance, and institutional facilities and infrastructures on graduates’ employability. The study also involved some other intervening variables that affect graduates’ employment in one way or another. To analyze the data, Jaffrey’s Amazing Statistics Program (JASP 018.3.0), which is open and free, was used. The findings of the study showed that both education quality and program relevance have positive significant direct effect on graduates’ employability while a negative effect was observed between access and the outcome variable. The mediation effect of higher education research and innovation practices was found to be less strong with most of the variables treated in the study. In another words, there is no strong statistical evidence to reach a conclusion that such practices in higher education contribute to graduates’ employability. The total effect of higher education on the response variable is found to be statistically significant with program relevance and education quality practices. To conclude, as the effect of program relevance found to be statistically significant, aligning the educational programs with industry needs plays a crucial role in addressing macro-economic problems such as employment issues
Digitális platformok használatának lehetőségei és kihívásai az oktatásban a Csány László Technikum tükrében
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