Publicații - Universitatea de Vest "Vasile Goldiș" din Arad
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Unenforceable Target Movable Property Under Enforcement
Full text linkNowadays, enforcement is one of the crucial elements of justice. Right to the property is guaranteed by the constitution and therefore exercising property rights is one of the key goals of justice, the latter is implemented through effective and efficient enforcement.
The present study is mainly dedicated to the specifics of enforcing property rights. Methods used in the research involve qualitative study, the latter encompasses observation of rules and regulations in national and international practices based on primary and secondary legal and historical sources, including official legal documents, court decisions as first-hand material, as well as derived sources such as various articles, monographs, comments on laws and regulations, etc. The comparative method used in the study is aimed at demonstrating differences and similarities of enforcement rules and procedures in different legal systems, revealing their advantages and disadvantages, while practical examples focus on the identification of gaps to lay the path for better legal solutions. The complex scrutiny of the subject to the present research allows to review it from different angles and suggest legal recommendations to raise the efficiency of the enforcement system and subsequently provide a firm basis for justice
Enterprise Financial Characteristics and Corporate Social Responsibility Costs of Oil and Gas Businesses in Nigeria
Full text linkThis work evaluated the effect of entity characteristics on company social responsibility costs of oil and gas firms in Nigeria for 2010 - 2019. The independent variables of the study and measures of firm characteristics are total assets, total sales, financial leverage and firm age while the independent variable is corporate social responsibility. A sample of three firms was selected out of a population of eleven oil and gas businesses on the Nigeria Stock Exchange during the period. Supporting data were obtained from the selected firms and analyzed using multiple regression analysis. Findings from the analysis suggest that both total assets and total sales positively and significantly affect the corporate social responsibility costs of the firms. It was also found that financial leverage positively and insignificantly affects the corporate social responsibility costs of the firms. Finding further reveals that firm age negatively and insignificantly affects corporate social responsibility costs of the firms. In the light of the findings, it was recommended that the firm managers should invest in assets especially long-term assets that will yield future streams of returns for their firms. This is because investment in assets improves production and promotes the corporate social responsibility performance of the firms. It was also recommended that the firm managers should promote their products through various product promotion channels as total sales boast firm profitability and promote corporate social responsibility performance. It was further recommended that the firm managers should increase the proportion of debts in their firms\u27 capital structure. It was finally recommended that firm managers should use a modern approach while implementing their corporate social responsibility programs as opposed to the old style
Customers’ Patronage, Earnings of Deposit Money Banks and Nigeria’s Shrinking Economy
Full text linkThis study investigates the extent to which customers\u27 patronage has affected, caused and associated with the earnings of deposit money banks in Nigeria in the present Covid-19 era. An ex-post-facto design was adopted leading to data sourced from annual reports and accounts of Deposit Money Banks in Nigeria. A simple regression model was applied in gauging the effect of Customers\u27 patronage on Profit before Tax, Granger Causality Test determined whether Profit before Tax was caused by Customers\u27 Patronage while Correlational Analysis confirmed the relationship between the focal variables. Simple regression result reveals that an increase in Total Deposit will significantly increase Profit Before Tax (87%) in the banking industry. Correlation analysis, which is the anchor tool, shows that Total Deposit has a strong relationship with Profit Before Tax of Deposit Money Banks in Nigeria. Lastly, Granger Causality Test reveals that Total Deposit Granger Causes Profit Before Tax in Deposit Money Banks in Nigeria. The findings imply that Total Deposit is a strong determinant of movements in the level of earnings of Deposit Money Banks in Nigeria. It was observed that a greater percentage of customers, even as the economy shrinks into recession after recession, prefer keeping their money with the bank as deposits expecting to earn interest on the investment. The study recommends that banks should strive, through enhanced packages, to mobilize deposits in order to enhance their earnings
Major Trends and New Business Models in Supply Chain and Entrepreneurship After the Covid-19 Crisis
Full text linkThe paper investigates the major trends and business models of the new reality after the Covid-19 crisis. Due to the vastness of the theme, the research will be focused on the areas of supply chain and entrepreneurship. These sectors are probably the most affected today, but, also, the ones that will experience a major change in the future. Building on insights and data from top management consultants, the findings revealed some commons trends, like digitization, transparency, localization, the rising of e-commerce and the contact-less economy. In conclusion, the author proposes a model based on a virtuous cycle of elements that will shape the business models of the future as a contribution to the research in the selected sectors
Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges
Full text linkThis article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these changes for a consistent understanding between standard-setters and practitioners. The Onion research model based on the quantitative data collection with elements of descriptive analysis was considered as important contributions to the research methodology of the Conceptual Framework for Financial Reporting investigation. As a result, a comparative analysis of the financial reporting concepts was made between July 1989, September 2010, and March 2018. The implications of results are two-fold. On the one hand, the revised Conceptual Framework is a more comprehensive set of concepts that enhance the understanding between practitioners and standard-setters. On the other hand, it consists of the new gaps most of them in the “Updating” category. It is concluded that this innovation complicates the reporting process for practitioners because it requires using of additional judgments. Besides, the investigation shows some IFRS are not justified within only the Conceptual Framework that might be the subject for further research
Petroleum Pump Price Swing and Consumer Price Index Nexus in Nigeria: New Evidence From NARDL
Full text linkThe study analyses the role of the petroleum pump price on the consumer price index in Nigeria, using the Nonlinear Autoregressive distributive lag method was used to estimate the time-series data, spanning from 1980 to 2020. The study reveals a long-run equilibrium was found between the consumer price index and petroleum pump price measures. The empirical results obtained revealed an asymmetric relationship between the petroleum pump price and the consumer price index in Nigeria. The study recommended that the policymakers should transparently commit resources into rehabilitation and maintenance of domestic refineries to enhance their functionality and as well reduce importation cost to curtail frequent petroleum pump price adjustment that spiral domestic inflation
The Genesis of the International Criminal Court
Full text linkThis work analyzes the practice of the International Criminal Court (ICC) as the most ambitious project aimed at combating and preventing mass violations of human rights in inter-and intrastate conflicts. Sure thing, such an institution has not emerged from anywhere, but it is the culmination in the progress of international criminal law evolution. That is why the progress that was made over the centuries and historical conditions forcing its establishment cannot be ignored. This article studies the formation of the International Criminal Court through the prism of the history of previous models of judicial bodies bringing to justice war criminals. Moreover, it analyses the historical conditions and international debates around the establishment of a permanent international criminal court. Conclusions focus on the problems that arose during the establishment of the ICC, and the ways in which they affect ICC activities nowadays
Perception of Zero Waste in the Context to Environmental Innovation in Slovakia
Full text linkAt the present time, a great attention is paid to the ecological innovation, which represents innovation characterization to any ecological change with a positive impact on consumers. Such innovations increase the comfort for consumers and concurrently they represent more effective, more economic, ecological, healthier and safer solutions. Ecological innovation represents any innovation aimed at significant and visible progress towards the goal of sustainable development. This is done by reducing the impact on the environment or achieving a more efficient and responsible use of natural resources, including energy and Zero waste. The aim this paper is evaluation to the perception of Zero waste in the context of ecological innovations in Slovakia. The research is carried out using the Kano model. The results point to the importance of addressing the issue of ZeroWaste, encouraging friends to buy in non-packaging stores and creating a stimulation of advertising to buy products in a non-packaging store. Other attributes of the given issue are perceived by Slovak respondents in the opposite way or have no influence on them. Therefore, it is important to provide sufficient information on this issue and to educate the population in order to increase their interest in this issue and to start behaving responsibly towards waste management
Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World
Full text linkThe article examines the impact of updated IFRS on the current convergence of national accounting and reporting rules in Japan, the USA, China, France, Germany, the UK, and Ukraine based on a theoretical analysis of 59 rules and concepts of IFRS. The new differences between the updated IFRS and GAAP of these countries based on the comparative analysis were revealed. The results of the study show currently Ukraine (51%) and the United Kingdom (47%) are the most convergent with IFRS, although their degree of convergence has decreased significantly after recent innovations in IFRS; a new question arises for the UK after Brexit regarding the further application of IFRS; countries with strong national accounting traditions continue to avoid rapid changes in their GAAP; 4) the increase in the convergence of GAAP Japan with IFRS will not be possible shortly. The conclusion states that the main obstacle in the convergent process GAAP and IFRS is that: 1) IFRS are changing based on GAAP USA, rather than vice versa; 2) IFRS do not belong to the "stable to change standards", so users have a certain distrust of the declared high quality of IFRS. The study results add significant novelty to scientific and practical research on the impact of frequent changes in IFRS both locally and internationally
Digitalization as a Vector of Information Systems Development and Accounting System Modernization
Full text linkDigitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation. This article is purposed to substantiate that the economy digitalization entails the need for companies\u27 system and mechanisms modernization to ensure their competitiveness and to improve management systems. The research is conducted using methods of theoretical generalization, analysis, synthesis, comparison and grouping. This study resulted in defining both global and Ukrainian economies’ trends for digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company\u27s information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain. The directions of companies\u27 accounting digitalization implementation and development are as flows: changes in the accounting system in terms of its method elements; application of Assets, Liabilities and Capital new digital forms; advanced training in compliance with the requirements for the accounting personnel digital competencies