Mykolas Romeris University Institutional Repository
Not a member yet
    8023 research outputs found

    Impact of Foreign Direct Investment on Tax Revenue: The Case of the European Union

    Get PDF
    CC BYForeign direct investment (FDI) is an extremely important factor that promotes national competitiveness and economic development through technology transfer, new management skills, foreign trade, corporate productivity, etc. This study aims to analyze the significance of FDI and its impact on tax revenue and competitiveness, focusing on the European Union (EU) economy. An empirical analysis is conducted to determine the relationship between inward and outward FDI and tax revenue by employing data on EU countries between 1999 and 2019. The data were extracted from the United Nations Conference for Trade and Development (UNCTAD) database and the World Development Indicators database (WDI) of the World Bank. To fulfill the objective of this study and to determine the effect of FDI on tax revenue, an econometric model was developed. The research methods include systematic and comparative analysis of scientific literature, panel data analysis, and multiple regression analysis. The regression analysis was based on the least-squares method, and the estimates of the econometric models were calculated by identifying robust heteroscedasticity-consistent standard errors. The study results reveal that the outward FDI has a significant stimulating impact on total tax revenue. In contrast, inward FDI has a dampening effect on tax revenue. The analysis of the lagging effect of FDI on tax revenue in the EU member states revealed a statistically significant lagging impact of the outward FDI made two years before. The estimations indicate that the lagging effect is an incentive. No statistically significant lagging effect of the inward FDI flows on tax revenue was found

    Administraciniai teismai

    Get PDF

    Mokslinis-metodinis Ukrainos regionų elektroninės valdžios vertinimas

    No full text
    CC BY-NC-ND 4.0This article substantiates the notion that the development of e-governance is an important direction of increasing government efficiency in the conditions of building an information society. The modern development of globalization trends determines the need for systems for monitoring and analyzing the development of e-governance in regions. The purpose of the article is to assess the level of development of e-governance of the regions of Ukraine in order to determine digital opportunities and prospects for the introduction of the latest information technologies. The information base for the evaluation of e-governance of the regions of Ukraine is: the data of the State Statistics Service of Ukraine and the Ministry of Digital Transformation of Ukraine; the data of regional and district state administrations; and reference and information publications of the Ukrainian Institute of the Future and the Innovation Development Center regarding the state of development of e-governance. On the basis of the taxonometric approach, a comparative assessment of e-governance of the regions of Ukraine was carried out according to certain indicators: the share of internet subscribers by region in the total number of subscribers in Ukraine; the level of development of local electronic democracy; the share of state authorities that use e-democracy tools in the region in the total number of state administration bodies; the number of registered e-applications; the share of “Participation budget (public budget)” projects submitted by the public of the region in the total number of submitted projects; the level of publicity of local self-government; the share of electronic services provided in the TsNAP of the region per day in the total number of services provided; and the share of published reports in the region based on the results of the implementation of the open data policy in the total number of published reports. According to the results of the assessment of the level of development of e-government in the regions using the taxonometric method, the leading regions (the Kyiv, Dnipropetrovsk, Lviv, Odesa, and Ivano-Frankivsk regions) and the regions with the lowest level of development of e-government (the Luhansk and Cherkasy regions) were determined. The main prospects for the implementation of the latest information technologies in the regions were also determined: the creation of digital platforms; the introduction of innovative technologies into the management system based on the smart city concept; the development of IT infrastructure; the increase of institutional capacity; and the implementation of digital development projects and open data

    Administrative Law in the Diaries of Mykolas Römeris

    No full text
    In interwar Lithuania, there were no textbooks on administrative law, and no detailed studies of separate institutes of administrative law. However, the very first monograph related to administrative law, and more specifically to the institute for judicial review, appeared in Lithuania in 1928. This was M. Römeris’ book “The Administrative Court”. The theme of administrative law was developed by M. Römeris in his articles, other works, and diaries. From 1920 until 1928, M. Römeris touched on administrative legal issues in his diaries in a fragmented way. However, issues of administrative law were later analyzed in much more detail. This was related to the establishment of the State Council, judicial reform, and the initiative of the 4th Seimas to establish an administrative court in Lithuania. It transpired from these diaries that M. Römeris was the first initiator of the establishment of an administrative court in Lithuania: he created the Statute of the Council of State to establish a function close to the administrative court to check the legality of administrative acts, drafted the first Administrative Court Law in 1932, and wrote an Explanatory Memorandum which the 4th Seimas Commission relied on when drafting the Law on the Administrative Court. M. Römeris wanted to work as an administrative court judge. However, the main reason for his desire that such a court finally be established was the absence of an organized rule of law and the establishment of a police state

    ESG Investing Strategy through COVID-19 Turmoil: ETF-based Comparative Analysis of Risk-return Correspondence

    Get PDF
    CC BY-NC-ND 4.0This paper examines the risk-return correspondence of ESG investing strategy through turmoil induced by the COVID-19 pandemic. The ESG segment demonstrates growth in the attractiveness of investments, and the investigation of their risk-return characteristics is significant. The goal of this article is to present the results of our research devoted to two ETF groups passing through a pandemic. One group of ETFs corresponds to low-level ESGs (ESG score 7.5). A comparative analysis focuses on risk estimations before, during, and after shock. It applies three approaches to measuring risk and a specially constructed pair of indicators. Additionally, trading volume parameters are analyzed. The results indicate differences in passing through shock for the abovementioned groups. Before shock, the second group was slightly less risky. During shock, the first group demonstrated strong linear dependency between the deepness of the shock and recovery rate, unlike the second. After shock, the second group showed a sharper increase in risk. Moreover, it demonstrated a higher correlation inside the group and a correlation with S&P500 returns. These results also reveal that dependency risk changes from the diversification level of the ETF portfolio. A complex analysis of trading volume activity and the Cowles-Johns ratio indicated the essential difference between groups. The final results indicate that ETFs from the ESG score >7.5 group were more strongly affected by COVID-19 shock. This can be expressed by the more severe “jitters” of returns and trading after the shock. The obtained results can be applied in the practice of forming portfolio investment strategies

    Possibilities of Receptive Music Therapy (RMT) for Mothers Raising Children with Developmental Disorders as a Self-Help Tool for Overcoming Stress during the COVID-19 pandemic

    Get PDF
    CC BY 4.0After the announcement of quarantine due to Covid-19 on March 16, 2020, parents of children with disabilities were left without help from educational and health professionals, while changes in routine, work and financial restrictions, isolation, exacerbations of children’s mental disorders increased the level of parental anxiety, tension, fear and anger. Research on music therapy conducted by the world scientists demonstrated the effectiveness of applying receptive music therapy (RMT) methods to cope with stress, when listening to music is used as a tool that can change the client’s state and help to reveal one’s experiences. The aim of the article is to reveal, theoretically and empirically, possibilities of remote application of receptive music therapy for mothers raising children with developmental disorders. Tasks: 1) to present a model of remote application of receptive music therapy for coping with stress; 2) to examine the possibilities of independent application of the developed therapeutic instrument for client’s self-help. Problem question: how can mothers use the therapeutic tool and skills acquired during the receptive music therapy on their own during the Covid-19 quarantine? The mixed data collection methodology was chosen for the research: 1) in-depth, semi-structured interview (content analysis method); 2) Perceived Stress Scale (PSS) questionnaire; 3) Musical Life Panorama (MLP) biographical interview; 4) Audio recordings of music therapy sessions – qualitative narrative analysis; 5) Music Listening Diary (MLD). Fours subjects were selected on a voluntary participatory basis by forming a homogenous group according to a similar experience of raising children with disabilities. The research revealed that remote application of RMT improved the study participants’ ability to recognize stressful situations better, feelings, and reactions arising during them, and helped them to understand their emotions better. The clients learned to apply the therapeutic instrument independently in order to relieve a stressful situation, adverse reactions, or the emerging emotions. With the formation of the habit of listening to music more often, not only did the ability to relax, not get upset, calm down was strengthened, but tension decreased and the general emotional background in the family improved. The application of RMT increased clients’ ability to cope with stress and reduced the risk of recurring stressful situations. Study participants confirmed the suitability of RMT both in remote sessions and in self-application of the instrument for self-help after the therapy during the COVID-19 quarantine

    Practices of Online Language Teaching and Learning: A Survey in Lithuania

    Get PDF
    Purpose: The findings of the Commission’s public consultation observed that the COVID-19 crisis and the subsequent shift to online content have caused an unprecedented move towards digital teaching and learning practices. However, the situation has also revealed a gap in digital technologies fully supporting creative and collaborative student-centered learning and facilitating inclusive education. It should be stressed that language teaching and learning mainly take place through interaction and usage, so the question arises as to how efficient teaching/learning interactions can be maintained at distance. It was observed by White (2006) that the use of digital technology provides a shift away from the classroom and makes the learner experience central as well as digital transition blends in a diverse range of formal and informal practices. In this context, this research aims to identify good practices of taking up digital technologies and open pedagogies in language teaching and learning. This is related to the goal of the DIAL4U project to co-develop an innovative approach and digital tools in order to: facilitate mediation in all dimensions of the language learning process (taking into account both formal and informal situations); build the capacity and autonomy of all language learners; and develop the digital/blended pedagogy competences of language educators

    A LexO-Server Use Case: Languages and Cultures of Ancient Italy

    Get PDF
    Purpose: This paper presents a set of REST services called a LexO-server (https://github.com/andreabellandi/LexO-) for the management of lexical resources modeled as the OntoLex-Lemon model. This comes as a software backend, providing data access and manipulation to frontend developers, and will be exemplified through the Languages and Cultures of Ancient Italy CLARINIT related project. This is a use case where the creation and edition of an integrated system of LRs for ancient fragmentary languages will be shown in compliance with current digital humanities and Linked Open Data principles. Other relevant use cases will be mentioned for demonstrating the versatility of these services and how they can be easily integrated within more complex systems and/or interact with other independent back-ends

    Will EU be Less Productive in the Times of Aging Population?

    Get PDF
    CC BY-NC-ND 4.0The paper aims to evaluate the impact of aging labour force on productivity, measured as a GDP per person employed and total factor productivity (TFP), in the European Union (EU) countries based on models developed by Calvo-Sotomayor et al. (2019), Poplawski-Ribeiro (2020), Feyrer (2008), and Aiyar and Ebeke (2016). We combine different research methods to address previous criticism and use the most recent data to compare our results with previous trends and draw conclusions about the impact of an aging labour force on productivity. Measuring productivity as a GDP per person employed, the study finds that the aging labour force has a negative and statistically significant effect, which differs between the EU- 15 and EU-13 countries, on productivity. Our evidence is not entirely robust since the negative effect of aging labour force on productivity measured as TFP was not statistically significant

    Parameter Estimation of the Exponentiated Pareto Distribution Using Ranked Set Sampling and Simple Random Sampling

    Get PDF
    CC BY 4.0In this paper, we have considered that ranked set sampling is able to estimate the parameters of exponentiated Pareto distribution. The method with which the maximum likelihood estimators for the parameters of exponentiated Pareto distribution is studied is numerical since there is no presence or possibility of a closed-form at the hands of estimators or any other intellectual. The numerical approach is a well-suited one for this study as there has been struggles in achieving it with any other technique. In order to compare the different sampling methods, simulation studies are performed as the main technique. As for the illustrative purposes, analysis of a simulated dataset is desired for the objective of the presentation. The conclusion that we can reach based on these is that the estimators based on the ranked set sample have far better efficiency than the simple random sample at the same sample size

    3,737

    full texts

    8,023

    metadata records
    Updated in last 30 days.
    Mykolas Romeris University Institutional Repository
    Access Repository Dashboard
    Do you manage Open Research Online? Become a CORE Member to access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard! 👇