Publicații - Universitatea de Vest "Vasile Goldiș" din Arad
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Supervision, One of the Main Aspects in Social Work in Georgia
Full text linkThis article aims to describe the origin and development of supervision in Georgia, especially in the sector of social workers whose services are focused on the needs of people in difficulty. We will also talk about how training programs and providers (supervisors) are organized today. The intervention of supervisors in social work is very recent in Georgia, but it is notable that it has already impacted in a positive way, which statistics are shown in the article. The information is important for practicing supervisors, those in training, as well as those considering training, and also for those who would simply like to know more about the subject. Currently, scientific and statistical publications on the supervision of social workers in Georgia are quite scarce. We are interested, from a comparative and international perspective, in how supervision is developing in Georgia and where it stands today. The following description presents, from an outside observation, the result of research, statistical data, and interviews carried out with social workers, as well as with the group of supervisors of The LEPL Agency for state Сare and assistance for the (statutory) victims of human trafficking of the Ministry of Internally Displaced Persons from the Occupied Territories, Labor, Health and Social Affairs of Georgia.  
An Analysis of the World Paper Industry With a Focus on Europe and Trade Perspective
Full text linkThe pulp and paper manufacturing industry is currently facing sweeping changes due to the fact that supply and demand are dominated by different global players. These changes have significant effects not only on the paper and pulp production of countries but also on world economies thanks to the high level of trade between countries around the world. Based on the historical development of paper, our study examines today\u27s production around the world economies, shows the latest commercial trends in the paper and pulp trade, and makes a prediction on the effects of the data belonging to this sector on the trade of countries through using panel regression models. According to our results, we determined a significant relationship between the total world paper and cardboard production in Turkey and the European Union and the amount of pulp. On the other hand, a partial relationship was found between the European Union and Turkey\u27s paper production. In addition, we concluded that the amount of pulp used in paper and cardboard production was the factor causing the total paper production in the European Union and Turkey. In other words, we have established as a result of the analysis that as the amount of pulp used in paper and cardboard production increases, paper and cardboard production also increases at the same rate
Evaluating the Effect of Managers\u27 Narcissism on Bankruptcy Risk Among Companies Listed on the Tehran Stock Exchange
Full text linkBankruptcy or default is a situation, in which, a business company or enterprise gets unable to pay its debts and cannot meet its obligations. Different reasons can cause bankruptcy that mismanagement seems to be one of the most important reasons for bankruptcy. This study aimed to examine the effect of managers\u27 narcissism on bankruptcy risk among companies operating on the Tehran Stock Exchange. This is a quasi-experimental research of post-event type, which falls into the field of positive accounting research based on real information. The final sample of this study was chosen using the systematic elimination (screening) and non-randomized sampling method, including 177 companies in a period of 8 years from 2013 to 2020. The research data were extracted annually from the Codal website, which were entered in the EVIEWS10 software following calculations in EXCEL software to examine the research relationships and hypotheses. The results of testing the research hypothesis revealed that the managers\u27 narcissism has a significant impact on the bankruptcy risk. The results obtained were consistent with the results of previous empirical studies indicating that improving the ability and characteristics of managers can enhance the performance of the company
Improve Organizational Performance by Implementing the Dimensions of Total Quality Management With Respect to the Mediating Role of Organizational Innovation Capability
Full text linkThe results of the research show that the implementation of total quality management can improve processes and public participation in doing the best work in the organization, which in turn can increase market share, increase profits, increase product sales, reduce Waste and rework have a positive effect. The purpose of this study was to investigate the effect of total quality management on organizational performance with respect to the mediating role of organizational innovation capability in Iran Khodro Company. The present study was applied based on the purpose and survey-correlational in terms of data collection. Accordingly, after studying the theoretical foundations and research background in the field of total quality management, organizational performance and organizational innovation capability, effective dimensions were identified and introduced in the form of a conceptual model. The statistical sample of this research consisted of 222 middle managers of Iran Khodro Company\u27s headquarters. A researcher-made questionnaire was used to collect research data, the validity and reliability of which were confirmed. In order to fit the conceptual model of the research and test the research hypotheses, the structural equation modeling method was used in Smart PLS software. The results of testing research hypotheses showed that the dimensions of total quality management (hard quality management and soft quality management) have a positive and significant effect on organizational performance and organizational innovation capability. Organizational, the organizational innovation capability variable has an influential mediating role
Convergence or Divergence in Economic Growth of Commonwealth of Independent States (CIS)
Full text linkIn this study, the issue of economic growth and Convergence in the 12 countries of the CIS region has been investigated thoroughly for 27 years, from 1991-2017. The paper examines the absolute, sigma and conditional Convergence of the CIS region. Conditional Convergence is examined through the augmented Solow and extended Solow models. During the study period, the empirical results confirm no significant negative correlation between the initial ratio of the countries per capita GDP and the average yearly growth rate. Thus, indicating the absence of absolute β convergence across the CIS economies during 1991–2017. The results of the sigma convergence are consistent with the results derived from the absolute convergence model. Referring to the augmented Solow model estimations, we found the rate of conditional β-convergence (coefficient of initial GDP per capita) of value 0.028 among members of the CIS region after controlling GDP per capita, physical and human capital and population growth have important contributions to make in the growth and Convergence of countries. In Solow extended growth regression, the initial GDP per capita coefficient is 0.33. Therefore, besides the initial level of per capita income, physical and human capital and population growth, other factors have important contributions to make to the growth and Convergence of countries of CIS
The Establishment of the Court of Astana International Financial Center (AIFC) in the Wake of Its Precursors
Full text linkThe Astana International Financial Center\u27s Court is a novel conflict determination effort aimed at attracting investors in the same way similar financial centers in the Persian Gulf have done with their courts and arbitration processes. This article contrasts and compares various approaches, focusing on aspects of private international law like jurisdiction, relevant law, and the admission and execution of judgments and arbitral awards. This research finds that the initiative\u27s success, particularly for junior courts, will be determined by its ability to create amicable relationships with the host country\u27s local courts
Operations With Excise Goods, Sanctions vs. Misdemeanors
Full text linkThe present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified
The Reorganization of Budgetary Obligations. General Considerations About This Juridical Institution
Full text linkIn 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities. After that, a series of successive normative acts were adopted, meant to prolong the effects of the initial normative act, but also to bring new and necessary clarifications to the content of this legal institution and the procedure for its development from the moment of initiation until the final extinguishment of its effects on the public budget and the patrimony of the involved budgetary debtor. As we have already shown in the content of the present paper, the analysis of the way in which the restructuring of budgetary claims is regulated has allowed us to draw a series of conclusions concerning this legal institution: a. the restructuring of the budgetary claims is a relatively new legal institution that has been adopted through a normative act other than the Fiscal Procedure Code, which it does not, directly and explicitly, amend or supplement, but indirectly by the fact that it can interfere in the conduct of the fiscal procedure, as well as by the fact that it refers to fiscal law institutions regulated by the Fiscal Procedure Code and which thus bears substantial changes; b. the restructuring of the budgetary claims is essentially different from the other forms of financial support established by the provisions of the Fiscal Procedure Code and in particular from the payment facilities designed to provide the budgetary debtor with a grace period in order to obtain the funds necessary to extinguish by payment his obligations to the public budgets. It is also different from the cancellation of tax claims established by the Fiscal Procedure Code because it becomes applicable when the collection of tax receivables becomes useless, inefficient, or impossible. c. although it differs from the rescheduling and adjournment of payment, or the cancellation of tax claims, however, in regulating the restructuring of budgetary claims, the legislator appeals to them themselves, in the form in which they were established in the provisions of the Fiscal Procedure Code.d. the local tax authorities have the right to decide (they are not obliged by law to do so) if they use this legal institution, in the process of collecting the debts due to the budgets they manage;e. in terms of content, the restructuring refers to any kind of budgetary claim (due to the general consolidated budget), in connection with which enforceable titles have also been issued (i.e. the claim has become certain and demandable)
The Environmental Kuznets Curve Revisited: Economic Complexity and Ecological Footprint in the Most Complex Economies of the World
Full text linkThe paper examines the Environmental Kuznets Curve (EKC) model in the panel of the most complex economies in the world by considering the ecological footprint as an indicator of environmental degradation and economic complexity - as a variable of interest and expression of structural changes in the economy. The study includes the first 48 complex economies in the world, with positive averages of the Economic Complexity Index (ECI) for 1995-2017. The model of cointegrating polynomial regression (CPR) includes also variables with impact on ecological footprints such as globalization, energy intensity and urbanization. The EKC model is validated in the panel of the 48 complex economies, suggesting that these countries have already reached a development stage enabling them to curb the increasing pollution expressed by ecological footprint. Globalization has a mitigating effect while urbanization and energy intensity have an extension effect on ecological footprint. Policy implications are also included
Specialization Versus Diversification as Alternative Strategies for Sustainable Growth in Resource-rich Developing Countries. Case of Nigeria
Full text linkThe question of whether developing countries should pursue specialization or diversification in export as a driver of sustainable economic growth has been a subject of an intense debate in economic literature. At present, one understanding of the debate, as postulated by Imbs and Wacziarg (2003), is that economies grow through two stages of diversification and concentration as income grows: they initially diversify but re-specialize once a (relatively) high level of income per capita is attained. A U-shaped curve best explains the notion. With Nigeria as a reference country, we employed ARDL procedure and examined the aforementioned exposition over the period 1960-2019. Specifically, the non-monotonic relationship between diversification and growth is examined. In furtherance, we examined the impact of diversification on the effect of non-oil exports on growth. Employing an augmented production-function framework and two distinct measures of diversification, we find, contrary to the Imbs-Wacziarg notion, a monotonic (increasing) relationship between diversification and growth, suggesting that diversification, rather than specialization, continues with growth. Applying a similar framework and five different measures of non-oil exports, we find that the impact of diversification on the effects of agricultural and industrial sectors on growth is higher, as compared to building and construction, wholesale and retail, services sectors.