Publicații - Universitatea de Vest "Vasile Goldiș" din Arad
Not a member yet
680 research outputs found
Sort by
Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria
Get PDFThis research introduces organization and personal dimensions to the study of ethics amid the adverse reactions of the users of the financial statements to a business fiasco. Using survey research design, a sample of one hundred and thirty-eight audit firms was taken while Probit analysis was used in testing the propositions made. Findings indicate that knowledge of the client industry and government policy are vital in shaping ethical decision making. It was concluded that environmental uncertainties and personal orientation of the auditor offers explanations to the dilemma and decision making of the auditor. Thus, it is suggested that a critical review of audit personnel characteristics and the technological environment would be a step in the right direction if the ethical dilemma is to be minimized
Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings
Get PDFThe refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer. The paper utilized doctrinal methodology in analyzing the extant laws and case laws as they relate to the subject matter. The paper submits that decisions under section 104 PITA are too weighty to be taken in the absence of the taxpayer. The paper, therefore, recommends some sort of judicial activism by judicial officers in exercising their discretion and accommodate the interest of the taxpayer
The Impact of Operating Cash Flow and Current Ratio on the Profitability in Construction Industry
Get PDFThe quality of works and a good reputation on the market are the main factors that lead to the success of a construction business. That is why most of the projects carried out in this sector involve the provision of performance guarantees which are mainly constituted by retaining the amounts from each payment. This impacts the cash, but also the liquidity ratios of the entities. The purpose of our research is to analyze the influence of the operating cash flow and the current liquidity ratio on the profitability in the case of construction companies. For this, we have developed a linear regression model on crosssection financial data related to a single reporting year and obtained from construction companies in western Romania. The results we have obtained did not reveal statistical significance for the exogenous variables used in the model. However, we consider it important to deepen the problem of cash flows and the ability of construction companies to meet their short-term obligations in the context of retaining performance guarantees. Further research in this regard based on panel data for several financial periods could provide relevant results
Gender Influence on the Perception of Celebrity Endorsement
Get PDFCelebrity endorsement is a common instrument in marketing. Celebrities are also present in commercials, and this phenomenon is nowadays a trend. This kind of publicity has a high potential since customers are pulled into the VIPs. They are overpowered by their regular daily existence, so they need standards and good examples. This is the motivation for using superstar brand envoys in advertisings as an excellent promoting technique of brands and products. In the period of data and promotions, the tributes can get the consumers\u27 consideration in publicizing and to expand how the promoted item is being perceived. This is because of their fame, glamour, elegance and charisma. For this reason, the marketers are looking for popular, famous, beautiful, positive testimonials to drive a company\u27s image and its products. The celebrity brand ambassadors thus play a significant role in a brand\u27s advertisement and reputation, but also in the consumers\u27 lives. The stars\u27 everyday lives, their conduct, the products they use, affect the attitude of the customers of life and the decision to purchase. The purpose of this paper is to determine if celebrity endorsement works for all the consumers or the perception of this trend is different according to the gender of the people. Two groups of customers were asked about celebrity endorsement whether their appearance in ads affects their decision and the desire to purchase a product or not. Recent results have shown that there are still differences between the two categories of customers, men and women, in the perception of celebrity endorsement. All of them think advertising is important, and sometimes they change their choices according to a product\u27s advertisement. The difference is that women appear to believe more in the endorsements of celebrity brands and their impact effect on the product being marketed than men, who are more pragmatic and reticent about this trend
Entrepreneurial Knowledge and Digital Competencies – Keys for a Success of Students Entrepreneurship
Get PDFIn today\u27s economy, which is extremely challenging and competitive at the same time, many people want to have their own business and manage their own incomes. Entrepreneurship is a key driver of today\u27s economy. This observation underscores the need to ensure adequate entrepreneurial education, in line with the demands on the labor market. The purpose and role of this experience are to educate students to understand the entrepreneurial activity, to develop their entrepreneurial skills and competencies and the intention to run a business. The learning environment is crucial for a successful entrepreneur and he can generate change. This article describes experiences from developing and using the entrepreneurial learning environment in high schools with a technological profile. In this study 1200 students from three technological high schools were observed, the behavior and the results obtained after studying the specialized economic modules were analyzed. Our goal was to identify the main challenges of these students. In our study, we used a mixed-method: questionnaires, topic-based interviews, direct and participatory observation as data collection methods. According to our results, the main challenges were: difficulties in understanding new entrepreneurial notions due to traditional teaching methods, lack of ICT skills, lack of team learning principles and inefficient communication within a group
Determinants of Bank Performance in Nigeria: Do They Behave Differently With Risk-adjusted Returns?
Get PDFThe failure of banks in Nigeria has hitherto become a recurring phenomenon. Worried by the syndrome, this paper examines the determinants of bank performance in Nigeria taking into cognizance the duality of financial measures of bank performance. From an analysis of 115 bank-year observations of a sample of 17 Nigerian deposit money banks and macroeconomic data for the period 2012-2018 using Arellano-Bover one-step system GMM estimation approach, differences in the explanatory potential of these factors between the models with risk-neutral and risk-adjusted measures of performance as dependent variables are empirically established. This suggests that there is a higher probability of investors, depositors and other stakeholders being indecisive when analyzing the performance of banks. However, relying on the assumptions of risk-return hypothesis and level of risk embedded in banks\u27 operations could warrant them opting for determinants of risk-adjusted returns in their decision making. This study is exceptional in the bank performance literature for its long list of measures and drivers of bank performance
Seeking the Civilizational Ghosts: Some Remarks on Chinese and Russian Approaches to International Law Through Civilizational Values
Get PDFThis article seeks to examine the rigor of civilizational values in modern international law as a crucial factor and how historically different civilizational values have inculcated different approaches to international law. While critiquing the civilizational rhetoric built by European nations in creating Eurocentric international law, this article brings how international law has been perceived by China and Russia following their historical complexities. Results emerge from this paper will demonstrate the different diversity in international law
Relevant Issues of Exploration the Concept of Indigenous People in the International Legal Instruments and Ukrainian Legal Doctrine
Get PDFIn this paper, the problem of determination of the legal personality of indigenous people as a subject of international law is considered. Hence, the problem articulated above leads to the issue related to aspects of practical realization and protection of rights and freedoms of indigenous people enshrined in international legal instruments, which is revealed. The confusion of the term “indigenous people” with that of “national minorities” can be avoided by the subjects of international law. However, one cannot find a solution to this problem without envisaging written rules on the concept of ingenious people in one obligatory, for contracting parties, an international legal instrument. Thereafter, the concept of indigenous people must be unified and, consequently, used by all international legal community. The relevance of this study is due to the need to determine the legal status of indigenous peoples in Ukrainian law. Ukraine has recently acceded to the UN Declaration on the Rights of Indigenous Peoples, which defines the need to implement these provisions in national legislation and ensure the practical implementation of the rights and freedoms enshrined for indigenous peoples. To date, the Constitution of Ukraine makes a distinction between the categories of national minorities and indigenous peoples, but there is no specialized comprehensive law that would determine the legal status of indigenous peoples in Ukraine, in the presence of such a law on national minorities. Thus there is a need to determine the concept of indigenous peoples in Ukrainian legislation
Juvenile Justice: Genesis and Current State in Ukraine
Get PDFIn this paper, the problem of the functioning of the juvenile justice as a system of all parts of the state mechanism, that deal with the problems of protection and socializing of children is considered. It is determined that the protection of children\u27s rights in Ukraine is an urgent question. That is why providing proper conditions for life, development and socialization of the younger generation has become one of the priorities for the state policy of Ukraine. Hence, juvenile justice is one of the most effective ways to protect the rights and interests of children and youth. However the tendencies of formation of the juvenile legal policy of the state influence whether legal regulation of children’s protection can be implemented in the legal system of the state to that extent that it promotes the development of children\u27s protection. Thus, there is a necessity to analyze the genesis, development and the current state of the juvenile law in Ukraine taking into account the practice of foreign states and defining the further perspectives of the juvenile law
The Impact of Social Media Adoption by Companies. Digital Transformation
Get PDFThis article highlights the adoption of social media by organizations and its consequences on the company\u27s performance. These topics of debate are becoming more and more common in the business environment. In fact, it is the main argument for which this paper relates the particularly important aspects of the adoption of social media (social networks) by organizations. In the following, important aspects that bring value to the organization, both by acquiring and by adopting social media in sales performance, have been structured. This research is built on a theoretical study, including as main terms of discussion: social media adoption and digital transformation. In the last part of the article, we have summarized and concluded these factors. We have identified how they can contribute to a more efficient orientation of sales performance, to increase the organizational management of the relationship and the connection between customers and the organization. Referring to the orientation towards "use of social networks" by organizations, we demonstrate that organizations are required to give high importance to understanding the organization\u27s customers and, of course, a high degree of relational performance. Another factor encountered in this theoretical research is ―digital transformation‖. We debated this topic in order to easily make the transition to the adoption of "social media" by organizations. Following the theoretical research, we can say that today, digital transformation has special importance in the organization and the fact that a strong link has been created among social media, reality management and performance in relational sales