Eesti Majanduspoliitilised Vaitlused最新文献

{"title":"Die Konferenz in Russland in Sochi","authors":"Matti Raudjärv","doi":"10.15157/TPEP.V25I1.13739","DOIUrl":"https://doi.org/10.15157/TPEP.V25I1.13739","url":null,"abstract":"","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.15157/TPEP.V25I1.13739","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47184232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Quality of Performance Information for Public Accounability in Estonian Local Governments. Tulemusinformatsiooni kvaliteet Eesti kohalike omavalitsuste tulemusvastutuse raamistikus","authors":"K. Kenk, Toomas Haldma","doi":"10.15157/TPEP.V24I2.13094","DOIUrl":"https://doi.org/10.15157/TPEP.V24I2.13094","url":null,"abstract":"The main purpose of this paper is to assess the comprehensiveness and integrativity of the performance information of local governments in promoting public accountability to its stakeholders using the PDCA cycle model. This study primarily uses document content analysis, reviewing and analysing the information contained in strategic and operational plans, budgets and annual reports of 38 municipalities in Estonia. Results show that the annual budgeting, reporting and decision-making follow a closed-loop cycle, but the integration of strategic planning into the ongoing management process is still not disclosed to the general public, therefore also resulting in limited public accountability and poor governance arrangements","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Makroökonomischen Kreislauf orientierte Wirtschaftpolitik zur Lösung der Schuldenkrise. Makromajanduslikule ringlusele orienteeritud majanduspoliitika võlakriisi lahendamiseks","authors":"Manfred O. E. Hennies","doi":"10.15157/tpep.v24i2.13103","DOIUrl":"https://doi.org/10.15157/tpep.v24i2.13103","url":null,"abstract":"High public debt is causing serious difficulties, primarily in southern countries of the European Union that suffered the most during the business-crisis. State economists have different strategies for solving these problems, depending on their politico-economical orientation. In the neo-classical sense supply-side-policy orientated economists believe that deficit countries should first of all reduce their \u0000debts by starting an economical budget management. Demand-side-policy orientated economists, on the other hand, traditionally believe the exact opposite. Attempts should not be made to solve deficit problems through savings in budget management, although this may, at first, seem to make sense. Essentially it is vital, in this situation, to start extensive development programs to solve the structural problems and to increase the economical productivity and international competition of these countries. Both perspectives are too narrow minded as they are one-sided. They widely neglect the interdependencies of real production and monetary demand, resulting from the economic-circulatory-policy coherences. The pragmatic solution for the deficit crisis would be a combination of both approaches in the sense of: One should do one thing without neglecting the other.","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Gender Wage Gap in the Human Capital Framework: A Cross-Nordic Assessment Based on PIAAC. Sooline palgalõhe täiskasvanute oskuste uuringu PIAAC tulemuste raamistikus: Eesti Põhjamaade võrdluses","authors":"Maryna Tverdostup, T. Paas","doi":"10.15157/TPEP.V24I2.13099","DOIUrl":"https://doi.org/10.15157/TPEP.V24I2.13099","url":null,"abstract":"This paper studies the role of human capital in gender wage disparities. Despite increasing convergence of male and female human capital attainments, substantial differences remain. We focus on the human capital dimensions specific for a certain gender as additional drivers of the pay differential. Relying on PIAAC (the Program for the International Assessment of Adult Competencies) data, we incorporate both formal educational attainment and actual cognitive skills in the definition of human capital. The results showed that the association between higher skill and formal education is particularly low for Estonian men, whereas wage returns for these skills are remarkably high in Estonia, compared to other Nordic states. It suggests that factors other than formal education play a substantial role in human capital accumulation in the case of Estonian males but not so remarkable in the case of Nordic countries.","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reform der ökonomischen und monetaren Strukturen der Europäischen Union. Gedanken zur gegenwärtigen Situation","authors":"Manfred O. E. Hennies, Matti Raudjärv","doi":"10.15157/TPEP.V24I1.13002","DOIUrl":"https://doi.org/10.15157/TPEP.V24I1.13002","url":null,"abstract":"","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bargeld als elementarer Bestand einer freiheitlichen Gesellschaftordnung. Cash as an elementary component of liberal social order","authors":"Manfred O. E. Hennies","doi":"10.15157/TPEP.V24I1.12985","DOIUrl":"https://doi.org/10.15157/TPEP.V24I1.12985","url":null,"abstract":"Since state institutions began using account screening, in the bank sector, not only in cases of suspicion, but as a standard procedure for monitoring account and invest-ment data, much of the illegal transfer of funds has shifted towards cash payments. In order to hinder, or even do away with such illegal monetary transactions, the EU is considering two possible courses of action; one moderate and one more radical. The moderate solution would see the introduction of legislation restricting the amount of cash used in payments. Several countries already have such legislation. It is possible that this limit could be adjusted by governments ad hoc, and could even be set at zero. This would be the radical course of action; doing away completely with cash payments. The consequence would be that the transfer of money would only be possible by bank transfer from account to account. \u0000Representatives of the banking sector are in favour of the campaign to eliminate the use of cash transactions, as this would lead to advantages within the banking indus-try. However, there would be many disadvantages for the general public. In the world of commerce, contractual liberty is a fundamental principle. All contracting parties have the right, within the law, to negotiate the terms of a contract to be signed, laying down goods or payment (cash included) to be made, as a part of the contract. Thus, legislation restricting the use of cash would be a breach of the free-dom of rights as laid down in the constitution of any EU country. \u0000The question as to whether or not to do away with the use of 500, - Euro bank notes is of little interest to legal and private monetary transactions, as these are seldom used in such cases. Since these notes are a simple way of transporting large sums of money unnoticed, their use is mainly limited to the world of illegal transactions where large sums of money need to be moved, as in the case of money laundering","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tööstus 4.0. Sissejuhatavaid mõtteid hetkeolukorrast","authors":"Manfred O.E. Hennies, Matti Raudjärv","doi":"10.15157/TPEP.V23I2.12489","DOIUrl":"https://doi.org/10.15157/TPEP.V23I2.12489","url":null,"abstract":"","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2015-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Industrie 4.0. Gedanken zur gegenwärtigen Situation","authors":"Manfred O. E. Hennies, Matti Raudjärv","doi":"10.15157/TPEP.V23I2.12490","DOIUrl":"https://doi.org/10.15157/TPEP.V23I2.12490","url":null,"abstract":"","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2015-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bankenunion innerhalb der EU. Gedanken zur gegenwärtigen Situation","authors":"Manfred O. E. Hennies, Matti Raudjärv","doi":"10.15157/tpep.v22i2.11851","DOIUrl":"https://doi.org/10.15157/tpep.v22i2.11851","url":null,"abstract":"","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of the changing European Union regulations on Estonian accounting policies. Euroopa finantsaruandluse muudatuste sobivus Eestis","authors":"Maret Güldenkoh, Uno Silberg","doi":"10.15157/tpep.v22i2.11855","DOIUrl":"https://doi.org/10.15157/tpep.v22i2.11855","url":null,"abstract":"Financial reporting and audit activities are the areas to ensure the legitimacy of the everyday economic activities of the accounting entities. Financial reporting provides information on the past periods of the accounting entities; the audit activity is used to verify the accuracy of the recorded information and an assessment is given to the financial position of the audited entities. Auditing of financial statements prepared on the basis of historical financial information, results in increased reliability of the economic environment and stability of the financial environment of the state. The objective of this research was to assess the suitability of the European Union reporting principles for the auditing activity in Estonia. This objective was achieved with the following research tasks: 1) to provide an overview of the legal framework of the EU financial reporting and auditing activities; 2) to assess the problems related to the transposition of the legal framework in Estonia. The article consists of two parts, the first part provides an overview of the regulation of financial reporting and auditing activities in the European Union. The second part assess the impact of the European Union legislation on financial reporting and audit activities for the activities of the corresponding areas in Estonia. The research method used was a combined method, in the course of which legal acts were collected and analyzed, analysis of the data obtained from the commercial register was carried out and the impact of the Directive 2013/34 / EC to the accounting area of Estonia was assessed. Upon application of the Directive 2013/34/EU to the Estonia's legal framework, one cannot be sure that the desired administrative burden is reduced, rather it could bring along growth of the administrative burden for the accounting entities, which comprises the obligation of submission of additional reporting to various authorities. The reporting process could become more time-consuming. The decline in reporting volume could present a risk to the transparency and sustainability of the economic environment. Rather than reducing administrative burdens that are the goal of Directive 2013/34/EU, in Estonia the effect is just the opposite. The implementation of the Directive will result in an increase of the administrative burden and the obligation of duplication of reporting, which in turn can lead to a lack of transparency in the economic environment. The accounting entities will fail to submit the financial reports to the register on a timely manner, which in turn puts into question the information contained in the reports. Establishment of the audit limits would result in a reduction in the auditing obligation, an estimated 97-99% of entrepreneurs will remain unaudited.","PeriodicalId":31413,"journal":{"name":"Eesti Majanduspoliitilised Vaitlused","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66965788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}