Economics and Business最新文献_第3页

Theoretical Heritage of Professor Giorgi Papava and Actual Problems of Economic Science 乔治-帕帕瓦教授的理论遗产与经济科学的实际问题

Economics and Business Pub Date : 2024-06-03 DOI: 10.52340/eab.2024.01.01

Elguja Mekvabishvili

引用次数: 0

Evaluation of Consumer Behaviour of Millennial and Gen Z Generations in the Latvian Retail Industry 拉脱维亚零售业千禧一代和 Z 世代消费者行为评估

Economics and Business Pub Date : 2024-04-22 DOI: 10.7250/eb-2024-0004

W. T. M. H. S. Bandara, A. D. U. V. Liyanage

{"title":"Evaluation of Consumer Behaviour of Millennial and Gen Z Generations in the Latvian Retail Industry","authors":"W. T. M. H. S. Bandara, A. D. U. V. Liyanage","doi":"10.7250/eb-2024-0004","DOIUrl":"https://doi.org/10.7250/eb-2024-0004","url":null,"abstract":"The decrease of the older generations and dawn of the Millennials and Gen Z generations have shifted the customer base of every industry, substituting consumer behaviour with more modern ideologies. Therefore, a necessity has arisen to understand the cognitive process of the millennials and Gen Zs and their consumer behaviour in the market. This study was conducted to evaluate the consumer behaviour of Millennials and Gen Zs in Latvia in the context of the retail industry of the country. The research was conducted as a quantitative and qualitative study in the form of an investigation of consumer behaviour in retail shopping using an online survey. 456 valid responses were captured and analysed. Five distinct segments of Millennials and Gen Zs, namely solo buyers, deal prones, wellness lifestyle-rs, influential wanderers and premium pioneers, along a spectrum of three behavioural attributes – value conscious, health & fashion conscious, and image & quality conscious – were identified through the research, which provides valuable insights in the retail industry of Latvia regarding their prospective market. Authors believe that studying consumer behaviour with respect to generations should be a continuous process, as the industries in the world have become dynamic and complex.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":"49 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140672571","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}

引用次数: 0

Influence of Audit Firm Attributes on Earnings Management and Audit Quality of Listed Nigeria Manufacturing Firms 审计公司属性对尼日利亚制造业上市公司盈利管理和审计质量的影响

Economics and Business Pub Date : 2024-04-18 DOI: 10.7250/eb-2024-0003

A. Olagunju, E. Oluwakayode, Oluwatimileyin Esther Adenle, O. Bamigboye

{"title":"Influence of Audit Firm Attributes on Earnings Management and Audit Quality of Listed Nigeria Manufacturing Firms","authors":"A. Olagunju, E. Oluwakayode, Oluwatimileyin Esther Adenle, O. Bamigboye","doi":"10.7250/eb-2024-0003","DOIUrl":"https://doi.org/10.7250/eb-2024-0003","url":null,"abstract":"The influence of audit attributes on earnings management and audit quality was examined in this study. A causal research design was employed in this study. The study population comprises all the quoted manufacturing firms in Nigeria, of which 30 were purposively selected as a sample size from the manufacturing sector covering a period of 12 years ranging from 2010–2021. The data utilized for this study were obtained from the annual reports of the selected firms. Descriptive statistics and panel regression analysis were used to analyse the data. Audit attributes were measured with audit opinion, audit switching and audit tenure, whereas the dependent variables were proxy by discretionary accruals and audit fees. The outcome of the analysis discovered that audit opinion, audit switching and audit tenure all have negative and significant relationships with discretionary accrual evidenced by t-statistics (−2.36, −2.06, −3.24) and p-values of (0.018, 0.004, 0.002) correspondingly. Audit opinion also has a positive significant connection with audit fees. Likewise, audit switching and audit tenure have negative and significant relationships with audit fees, and they are all evidenced by t-statistics of (2.01, −2.70, −2.80) and p-values of (0.004, 0.007, 0.005), respectively. The study concludes that audit attributes are important in determining the extent of earnings management and audit report quality. The study recommends that companies should ensure that the auditor is not biased in his opinion because this will affect the quality of the audit report. Audit tenure and audit switching should also be done as when due.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687954","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}

引用次数: 0

Contemporary Statistical Trends of Export of Goods From Georgia to Latvia 格鲁吉亚向拉脱维亚出口商品的当代统计趋势

Economics and Business Pub Date : 2024-04-12 DOI: 10.7250/eb-2024-0002

N. Abesadze, S. Gelashvili, Otar Abesadze

{"title":"Contemporary Statistical Trends of Export of Goods From Georgia to Latvia","authors":"N. Abesadze, S. Gelashvili, Otar Abesadze","doi":"10.7250/eb-2024-0002","DOIUrl":"https://doi.org/10.7250/eb-2024-0002","url":null,"abstract":"Despite the improvement of the indicators of Georgia's export relations with the European Union, the balance of foreign trade with many countries, including Latvia, is negative. It amounts to −29 357.00 thousand US dollars, and compared to the previous year, it has increased by 27 %. The aim of the paper was to analyze the main trends of exports from Georgia to Latvia. Statistical research methods were used in the research process. In general, export relations with Latvia are characterized by an increasing trend. During the study period, during the last ten years, exports grew by an average of 8.8 % annually and were characterized by a rather diverse commodity structure. The range of growth rates varied between 77.6 % and 135 %, and its magnitude varied at different stages. In 2022, Georgia’s exports to Latvia increased by 31.2 % compared to the previous year and by 35 % compared to 2019. During the research period, there were no significant changes in the product structure, and the main export products were wine of fresh grapes, petroleum and petroleum oils, undenatured ethyl alcohol, spirits, liqueurs and other spirituous beverages, waters, natural or artificial mineral and aerated waters, etc. The volume of local exports to Latvia is increasing. In 2014–2022, it grew by an average of 3.7 % annually, although the share of local exports in total exports to Latvia fell from 92 % in 2014 to 67.7 % by 2022. Instead, the volume of re-exports increases. In the same period, the re-export volume increased by 28.3 % annually. The commodity structure also changed slightly.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":"86 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140709434","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}

引用次数: 0

Effects of Organisational Change Caused by The Covid-19 Pandemic Case Study: Logitrans 由 Covid-19 大流行病引发的组织变革的影响案例研究：罗格朗

Economics and Business Pub Date : 2024-04-10 DOI: 10.7250/eb-2024-0001

Haroune Fourar, Mehdi Bouchetara, Ali Belaidi, Yasmine Mohammed Azizi

{"title":"Effects of Organisational Change Caused by The Covid-19 Pandemic Case Study: Logitrans","authors":"Haroune Fourar, Mehdi Bouchetara, Ali Belaidi, Yasmine Mohammed Azizi","doi":"10.7250/eb-2024-0001","DOIUrl":"https://doi.org/10.7250/eb-2024-0001","url":null,"abstract":"This research delves into the repercussions of the COVID-19 pandemic on organisational change within the logistics group Logitrans. Grounded in a comprehensive literature review, the study positions itself within a broader context of organisational changes during crises, employing qualitative research methods. Through semi-structured interviews with eight directors in the Logitrans COVID crisis unit, on-site observations, and document analysis, the study aims for a nuanced understanding of the organisational changes.Results highlight Logitrans’ achievement of financial stability and operational improvements through organisational transformation. The adept incorporation of remote work skills, fostering efficient task completion contributed to enhanced performance and heightened employee satisfaction. Beyond financial gains, the study emphasizes community building, trust, and elevated morale.Ultimately, Logitrans not only weathered the crisis but emerged resilient and prepared for future challenges. This study not only provides insights into Logitrans’ experience but also extracts generalizable lessons applicable to businesses post-COVID-19. By contextualizing findings within a broader landscape of pandemic-induced organisational changes, the study aims to offer actionable insights for effective navigation in post-crisis environments.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140717126","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}

引用次数: 0

Renewable Energy, Environment and GDP in High-Income Countries: Evidence from Europe 高收入国家的可再生能源、环境和GDP:来自欧洲的证据

Economics and Business Pub Date : 2023-01-01 DOI: 10.2478/eb-2023-0008

Hafid Boudiaf

引用次数: 0

The Effects of Poverty on Health Outcomes in Nigeria: An ARDL Approach 尼日利亚贫困对健康结果的影响：ARDL方法

Economics and Business Pub Date : 2023-01-01 DOI: 10.2478/eb-2023-0005

A. Abdulrahman

引用次数: 0

The Impact of Female Entrepreneurship on Economic Growth in the Asean Countries: A Panel MM-QR Approach 东盟国家女性创业对经济增长的影响:MM-QR方法

Economics and Business Pub Date : 2023-01-01 DOI: 10.2478/eb-2023-0003

Sabrina Chikh-Amnache, Lotfi Mekhzoumi

引用次数: 1

Re-Examining the Impact of Public Education Expenditure on South African Literacy 重新审视公共教育支出对南非识字率的影响

Economics and Business Pub Date : 2023-01-01 DOI: 10.2478/eb-2023-0006

M. Muzekenyi, Farai Nyika, I. Anyikwa, Lionel Establet Kemda

{"title":"Re-Examining the Impact of Public Education Expenditure on South African Literacy","authors":"M. Muzekenyi, Farai Nyika, I. Anyikwa, Lionel Establet Kemda","doi":"10.2478/eb-2023-0006","DOIUrl":"https://doi.org/10.2478/eb-2023-0006","url":null,"abstract":"Abstract Much empirical literature has focused on investigating the role of government expenditure in promoting long-term economic growth in South Africa. However, few studies in comparison have considered the impact of government spending on literacy level in the country. To this end, this paper examines the impact of government spending on literacy rate in South Africa using an Autoregressive Distributed Lag (ARDL) model with annual time series data over the period from 1994 to 2021. The key findings of this study are: (a) there is evidence of a long run relationship between government spending on education and the literacy rate in South Africa; (b) while the long run effect of government education spending on literacy is not significant, there is a statistically significant positive effect in the short run. These findings have several implications for policymakers and other stakeholders. Therefore, the study recommends that increased monitoring and evaluation mechanisms are desirable in the primary and secondary education sectors for accountability and reducing wastage of taxpayer funds. The Department of Education is also encouraged to re-consider current teacher training practices and fill long standing vacancies in the school sector that negatively impact education outcomes.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":"37 1","pages":"90 - 103"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43351593","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}

引用次数: 0

The Interconnectedness of the Level of Education and Gender Equality in Selected Countries 选定国家教育水平与性别平等的相互联系

Economics and Business Pub Date : 2023-01-01 DOI: 10.2478/eb-2023-0001

Rumiana Górska

{"title":"The Interconnectedness of the Level of Education and Gender Equality in Selected Countries","authors":"Rumiana Górska","doi":"10.2478/eb-2023-0001","DOIUrl":"https://doi.org/10.2478/eb-2023-0001","url":null,"abstract":"Abstract The Sustainable Development Goals (SDGs) cover different human and planet well-being areas, and their achievement is interdependent. Which of the goals are crucial and leading in this process is a question that often arises. Quality education is considered a cornerstone for all the SDGs. On the other hand, gender equality is very connected with other goals, as most of them have gender-specific indicators. Quality education and gender equality are two of the SDGs in the social dimension that can reinforce the achievement of all other SDGs. However, quantitative research on the relationship between these two phenomena, taking into account other factors, is rarely taken in the literature. This article aims to fill this gap and investigate the nature of the interconnectedness of quality education and gender inequality in selected countries. We also examined other factors (i.e., economic, political, and cultural) that may influence the education level, gender equality problems, and the relationship between them. The methodology used in the research is the propensity score method, and the data cover 153 countries in the world. The results confirm the undisputable relationship between the level of education and gender equality but also identify other factors influencing the variables of interest. These are GDP per capita, level of democracy, and major religion, to name a few. The influence of these factors differs in strength and direction.","PeriodicalId":31810,"journal":{"name":"Economics and Business","volume":"37 1","pages":"1 - 14"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44588938","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}

引用次数: 0