{"title":"A comparative analysis of reverse logistics implementation for waste management in Poland and other European Union countries","authors":"A. Zielińska","doi":"10.14254/2071-8330.2020/13-4/12","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/12","url":null,"abstract":"Reverse logistics represents a current research area, in both theoretical and empirical terms. In Polish practice, reverse logistics refers to a narrow approach within the framework of waste management. Enterprises perceive their success and the source of long-term economic and social benefits in introducing new, pro-ecological solutions at various stages of the supply chain through implementing reverse logistics. The purpose of the article is to present the potential of implementing reverse logistics in view of the growing threats resulting from waste. A multidimensional comparative analysis is used in the study, based on the indicators describing waste management as an important element of reverse logistics for the European Union Member States (the EUROSTAT data). As a result, the EU countries are divided into those placed at the forefront and the ones which cannot handle the level of reverse logistics implementation through waste management. Stemming from the conducted analysis, attention was drawn to the unfavourable position of Poland in the implementation of waste management, which is manifested in the level of reverse logistics implementation.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125837918","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}
D. Tamulevičienė, M. Tvaronavičienė, J. Mackevičius
{"title":"Methodology of complex analysis for production costs at manufacturing enterprises","authors":"D. Tamulevičienė, M. Tvaronavičienė, J. Mackevičius","doi":"10.14254/2071-8330.2020/13-4/9","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/9","url":null,"abstract":"Production cost is one of the most important company’s activity indicators characterizing company’s expenditure related to production and sales. Under competitive market conditions it is important for managers to be aware of the actual production cost and of the possibilities to decrease it. It can be achieved by conducting complex analysis of the production cost. The aim of this article is to substantiate the significance of expenditures and production cost at manufacturing enterprises and to suggest a methodology of such a complex analysis of production cost for manufacturing enterprises. The article analyses the volumes, dynamics and structure of Lithuanian business enterprises’ expenditures as well as the cost of sales by economic activity types. An exemplary scheme of the complex analysis of the production cost for manufacturing enterprises is presented. Actions carried out by production cost analysts are studied; absolute and relative indicators are estimated and analysed.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125589365","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":"Baltic visions and dilemmas of territorial defence after 16 years in NATO","authors":"Krzystof Zaleski, Z. Śliwa, Viljar Veebel","doi":"10.14254/2071-8330.2020/13-4/13","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/13","url":null,"abstract":"The concepts of development of territorial defence forces and capabilities are different within the North Atlantic Treaty Organization (NATO) and are closely linked with specific characteristics of respective nations. Moreover, it is linked with historic circumstances, culture, composition of society and other specific domains. Changes in the internal and international security environment are further affecting decisions about selecting specific defence and deterrence models. The security on the Eastern Flank of the NATO has progressed visibly after 2014 events in Ukraine, causing investments into Estonian, Latvian and Lithuanian territorial defence as a recognition of their value to support their armed forces. The aim of the current research is to analyse the ongoing evolution of territorial defence forces of three Baltic countries in broader regional perspective in light of changed threat perception and risk assessments.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"16 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116407926","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":"Perceptions of the declining quality of higher education in the selected SEE countries","authors":"V. Draskovic, R. Jovović, Jarosław Rychlik","doi":"10.14254/2071-8330.2020/13-4/20","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/20","url":null,"abstract":"The subject of this paper is to point out phenomenologically the causes of the evident decline in the quality of higher education in the selected countries of the Southeast Europe: Bosnia and Herzegovina (B&H), Montenegro (MNE) and Serbia (SER). The aim of this research is comparing respondents' perceptions in the above countries regarding the basic and general causes of decline in higher education levels, which is generated by massive negative (braking) processes and tendencies. It starts with the hypothesis that most problems in higher education of the considered countries originate for two reasons: application of the political principle of the voting machine and selective application of the so-called \"Bologna Process\" in the field of higher education. The multiple regression linear approach is methodologically applied to the sample of 210 respondents in the three countries mentioned above. The results have confirmed the validity of the hypothesis and, consequently, the need for significant educational reforms in the part of the independent variables, which would lead to an increase in the quality of higher education.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123507886","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 impact of manager’s demographic characteristics on prospector strategy, use of management accounting systems and financial performance","authors":"Vo Tan Liem, N. Hien","doi":"10.14254/2071-8330.2020/13-4/4","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/4","url":null,"abstract":"Managers need the support of management accounting system (MAS) in making decisions and controlling activities. This article investigates the factors of CEO's personal characteristics that influence the choice of an appropriate prospector strategy and the intent of using MAS information. Besides, the moderating role of internal locus of control (ILOC) in such relationships was also examined in this research. The sample in this study includes CEOs of large and mid-sized companies in Vietnam. To test the hypotheses, we used the PLS-SEM method. The results indicate that all the effects are significant, except for the direct impact of age on financial performance and the moderating role of ILOC between education and the choices of prospector strategy. This study contributes to the accounting research field by confirming the role of managers’ characteristics, recognizing the important role of MAS and helping managers in designing MAS suitable with the specific characteristics of CEO. As a result, managers can operate firms more effectively.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124493516","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 Approach to Development Factors of the Aircraft Industry through the Perspective of Developmental State Thesis: A Comparative Study on the Development of Aircraft Industry in Korea and Japan","authors":"Lee Juik, Seo Jungmin","doi":"10.22971/JOIS.32..202012.35","DOIUrl":"https://doi.org/10.22971/JOIS.32..202012.35","url":null,"abstract":"","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132346458","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":"Empirical evidence of profitability anomaly in the Thai stock market","authors":"Y. Kakinuma","doi":"10.14254/2071-8330.2020/13-4/6","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/6","url":null,"abstract":"This study presents empirical evidence of profitability anomaly in the Stock Exchange of Thailand. The effects of gross profitability, operating profitability, and cash flow-to-price (C/P) on the subsequent stock returns are examined using the data from 2002 to 2019. The results of Fama-Macbeth (1973) regression and Carhart (1997) four-factor model indicate that gross profitability and C/P have significant explanatory power for future returns but not operating profitability. Further analysis confirms that gross profitability-sorted portfolio generates the largest risk-adjusted return and C/P-sorted portfolio presents the best consistency to outperform the market. Investing in the portfolios consisted of stocks with high gross profitability and C/P provides protection from the market downside.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131203510","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":"Institutions, economic openness and credit cycles: An international evidence","authors":"C. Nguyen, C. Schinckus, S. D. Thanh, F. Chong","doi":"10.14254/2071-8330.2020/13-4/16","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/16","url":null,"abstract":"This study aims at investigating the influence of institutions and economic openness on credit cycles in a global sample. Six institutional quality indicators combined with net inward FDI and trade openness are collected to estimate, respectively, the effects of institutions and economic openness on credit cycles. Our panel data covers 60 economies, including 32 lowand middle-income economies (LMEs) and 28 high-income economies (HIEs), the data ranging between 2003 and 2017. Although better institutions tend to stimulate credit growth, they significantly stabilize credit cycles. These findings are documented with significant results in LMEs while it is less obvious in HIEs.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129849323","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":"Analysis of companies’ bankruptcy in Poland as compared with the cost of protection under trade credit insurance","authors":"R. Dankiewicz","doi":"10.14254/2071-8330.2020/13-4/14","DOIUrl":"https://doi.org/10.14254/2071-8330.2020/13-4/14","url":null,"abstract":"The phenomenon of company bankruptcy is in fact an inherent element of market economy functioning which is due, among other things, to the high level of competition on the market. Considering the fact that the vast majority of companies conduct their activities with the use of trade credit, there is a significant risk of financial problems when creditors fail to pay their receivables in a timely manner. The purpose of the paper is to analyze the phenomenon of bankruptcy in Poland, and to identify the relationship between the scale of bankruptcy and the cost of securing receivables with the use of trade credit insurance. The research that enabled to achieve the set purpose was conducted on a sample of 8223 entities operating in Poland in various sectors of economy. The study was carried out in two stages by means of basic descriptive statistics, and the results were analyzed by means of the Kruskal Wallis ANOVA test and Spearman's rank correlation. The research has shown that there was a high level of dependence between the change in the amount of gross written premium on trade credit insurance and the number of bankruptcies in the construction sector.","PeriodicalId":330787,"journal":{"name":"The Journal of international studies","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133218699","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}