Ekonomika Vilniaus Universitetas最新文献

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Positive financial aspects of migrations and the diaspora for the people and economy of Serbia 移民和散居对塞尔维亚人民和经济的积极财政方面
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2201105d
Marija Đekić, Nenad Ravić, Tamara Vesić
{"title":"Positive financial aspects of migrations and the diaspora for the people and economy of Serbia","authors":"Marija Đekić, Nenad Ravić, Tamara Vesić","doi":"10.5937/ekonomika2201105d","DOIUrl":"https://doi.org/10.5937/ekonomika2201105d","url":null,"abstract":"The subject of the paper is the analysis of economic and social advantages of remittance inflows from the Serbian diaspora. Remittances are important for domestic economy and people for several reasons. First and foremost, these remittances are at a high level because of a large number of Serbs that have emigrated in the decades behind us. Even though the exact amount of these remittances cannot be precisely calculated, due to the fact that a great portion of remittances comes to Serbia via informal channels, remittance inflows can have positive effects on many economic aspects of receiving countries, especially in the case of transitioning countries that have gone through difficult periods of economic and political crises, war crisis and devastations. Inflows from diaspora can affect the reduction of poverty, development of economic entities, and even the exchange rate of the country and economic development as a whole, and the diaspora can influence the improvement of political climate and economic relationships with foreign countries. In this paper, we wanted to examine the correlation and strength of the relationship (if any) between the trends of Serbia's GDP and remittances, as well as the relationship between GDP per capita in Serbia and remittances. The correlation procedure was performed in the IBM SPSS 21 program, and the World Bank data were used as a basis. It was concluded that the trend ratio of the GDP of Serbia and remittances is characterized by a positive correlation which was observed in the trend of the GDP of Serbia and remittances.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211566","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: 1
Sustainable tourism development according to EU indicators, in the function of economic growth of Niška Banja 可持续旅游发展根据欧盟指标,在功能的经济增长Niška巴尼亚
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2202015m
Raica Milićević, D. Momirović, Z. Simonović
{"title":"Sustainable tourism development according to EU indicators, in the function of economic growth of Niška Banja","authors":"Raica Milićević, D. Momirović, Z. Simonović","doi":"10.5937/ekonomika2202015m","DOIUrl":"https://doi.org/10.5937/ekonomika2202015m","url":null,"abstract":"According to the indicators of sustainable development, tourism in Niška Banja is not based on the principles of sustainable development. Economic, social and cultural indicators show a worrying situation that requires urgent measures while environmental indicators show a tolerable situation. Specificity and attractiveness, infrastructure facilities and accessibility, with the construction of hotels, sports grounds, catering facilities, and other supra-structural capacities, would enable the Niška banja to become an exclusive model of sustainable tourism. At the same time, it is necessary to constantly promote and propagate the advantages of this development, with the increase in tourism, better utilization of existing resources and other tourist potentials. On the other hand, the development of tourism can cause great damages to Niška Banja. Therefore, careful and efficient planning, management and rigorous monitoring are needed to ensure that tourism in Niška Banka is truly successful and sustainable, while respecting the natural, social and cultural components of the environment.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211618","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: 1
Combating the criminal offense of tax evasion as a key factor in the fight against the "grey" economy 打击逃税犯罪是打击“灰色经济”的关键因素
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2204081j
Aleksandra Jovanović
{"title":"Combating the criminal offense of tax evasion as a key factor in the fight against the \"grey\" economy","authors":"Aleksandra Jovanović","doi":"10.5937/ekonomika2204081j","DOIUrl":"https://doi.org/10.5937/ekonomika2204081j","url":null,"abstract":"Tax liability, the interest of the social community in order to finance its vital interests, represents a legal obligation and the most important source of budget revenue. Taxpayers, feeling this obligation as a burden on their own economic position, change their economic decisions, which commit criminal acts against the economy, have a negative effect on the economy and harm the social community, affecting the amount of financing of public goods and common needs. The purpose of the article is to highlight the importance of prevention and criminal law repression in order to suppress the criminal offense of tax evasion, and all in the interest of the social community, its economic stability and the economy, by analyzing the form of threats to the fiscal system of violation of tax regulations. To that end, the first part of the article deals with the economic impact of tax evasion, the normative framework of tax evasion and their application in practice, and the second part provides a comparative overview of the causes of tax evasion and measures to combat it. The conclusion of the paper contains de lege ferenda proposals for combating tax evasion, through an institutional, legal and socioeconomic framework.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211537","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: 1
Indicators of market orientation of family agricultural holdings in Serbia and Kladovo municipality 塞尔维亚和克拉多沃市家庭农业所有制的市场导向指标
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2202055g
Biljana Grujić-Vučkovski
{"title":"Indicators of market orientation of family agricultural holdings in Serbia and Kladovo municipality","authors":"Biljana Grujić-Vučkovski","doi":"10.5937/ekonomika2202055g","DOIUrl":"https://doi.org/10.5937/ekonomika2202055g","url":null,"abstract":"The aim of this paper is to point out the importance of family agricultural holdings (FAH) in Serbia from the aspect of market orientation. The purpose of writing the paper is to analyse the indicators that affect the market orientation of FAH, which are: utilized agricultural area (UAA), economic size of the holding, the structure of the engaged labour force (by gender, age range and by educational level). The main source of data is from the Farm Structure Survey (FSS), and the results for the area of Serbia and the municipality of Kladovo are presented. It is concluded: fragmentation of land holdings; unfavourable economic size of holdings (small in Serbia and very small in Kladovo); in the structure of the engaged labour force on the territory of Serbia, members of the holdings participate with 56.7%, particularly 59.1% in Kladovo; male headed holdings are dominated, while women are most often represented as members of holdings; holdings are mostly elderly because 39.1% of holdings' managers in Serbia are aged 65 and over, specifically 45.9% in Kladovo; 95.3% of holdings' managers in Serbia and 97.2% in Kladovo have entirely practical experience. The analysis included only FAH because in Serbia they make up 99.7% and in Kladovo 99.8% of the total registered farms. The observed indicators were processed by the methods of descriptive statistics.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211669","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
An analysis of dealers' influence on the automotive market in the Republic of Serbia 塞尔维亚共和国经销商对汽车市场的影响分析
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2202083j
Sanja Jelenković, Aleksandar Brzaković, Stefan Brzaković
{"title":"An analysis of dealers' influence on the automotive market in the Republic of Serbia","authors":"Sanja Jelenković, Aleksandar Brzaković, Stefan Brzaković","doi":"10.5937/ekonomika2202083j","DOIUrl":"https://doi.org/10.5937/ekonomika2202083j","url":null,"abstract":"In the paper, the dealer influence on the automotive market is researched both from the aspect of the offer and from the aspect of the development of the dealer network itself in the provision of vehicle maintenance and repair services and their contribution to the market development. The determination of the dealer influence on the automotive market is a complex process both from the point of view of the dealer offer in Serbia and from the point of view of the state in which the economy, particularly so the car market, is. Numerous factors with an interwoven and multiplied influence act on the automotive market. The subject matter of the research study represents a cross-sectional study of an empirical character. During the collection of the data, the survey non-standardized research technique was used. For this purpose, a special questionnaire was created. The collected data were processed by means of the applicative SPSS system (Statistical Package for Social Sciences), simultaneously applying descriptive and comparative statistics. The research results have shown that the greater the dealer development degree in Serbia, the stronger their influence on the automotive market in Serbia. Also, the following factors have the greatest influence on car manufacturing and sale in Serbia: the development of the dealer network, per-capita income and macroeconomic stability. Simultaneously, vehicle maintenance and repair services substantially influence the purchase of cars. A fact was established that the performance parameters of a vehicle also influenced the buyer's choice of a vehicle.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211687","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
Green supply chains and global competitiveness of companies 绿色供应链与企业全球竞争力
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2203029v
J. Veljković, Goran Milovanović, Miljana Talić
{"title":"Green supply chains and global competitiveness of companies","authors":"J. Veljković, Goran Milovanović, Miljana Talić","doi":"10.5937/ekonomika2203029v","DOIUrl":"https://doi.org/10.5937/ekonomika2203029v","url":null,"abstract":"Companies are increasingly incorporating both social and environmental sustainability into their business activities. Ethical issues along with environmental and labor protection issues are integral components of the supply chain strategy. By implementing the concept of green supply chain, the level of sustainability, supply continuity and long-term business efficiency are improved. Positioning modern supply chains in the context of a green economy and a dynamic business environment is a matter of work. The key goal of this paper is to identify the business implications of the relationship between green supply chains, the environment and economic, social and environmental performance, based on the analysis for the field of research of relevant scientific sources, and to propose a model of \"greening\" of classic supply chains. of benefit to researchers and company managers. The research contribution of this paper is reflected in the achieved level of development and degree of implementation of sustainability practices in global supply chain management practices, overview of concepts, paradigms and research in the field of green supply chains over a period of twenty years, as well as in examining the impact of leading global supply chains on three main aspects of the environment-climate, water resources and forests. The paper is structured according to the IMRAD principle. The first part points out the different theoretical coverage of the concept of green supply chain. Then a green supply chain model is proposed. Analysis of the development perspective and discussion on the impacts of green chains on the environment is a key topic of the next part of the paper.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211754","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
Evaluation of aspects of cognitive skills using the PIPRECIA method 使用PIPRECIA方法评估认知技能的各个方面
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2204001d
Tijana Đukić, D. Karabašević, G. Popović
{"title":"Evaluation of aspects of cognitive skills using the PIPRECIA method","authors":"Tijana Đukić, D. Karabašević, G. Popović","doi":"10.5937/ekonomika2204001d","DOIUrl":"https://doi.org/10.5937/ekonomika2204001d","url":null,"abstract":"Human resources, as a sector of great importance for the successful operation of an organization, is always a current topic that needs to be researched and studied. The application of multi-criteria decision-making methods in assessing the importance of factors that have an impact on the selection of candidates in various sectors is one of the ways to improve and make a more authoritative and precise decision. In this paper, a multi-criteria approach based on the PIvot Pairwise Relative Criteria Importance Assessment - PIPRECIA method was applied. A detailed review of the literature defined a list of aspects and corresponding factors that were evaluated by four sectors from each sector by three decision makers, more precisely by the twelfth decision maker. The obtained results are relevant and authoritative, and thus the usefulness and applicability of the proposed approach, in evaluating the mentioned aspects of cognitive skills and their importance, have been unequivocally confirmed. The main goal of this paper is to indicate the usefulness of the application of multicriteria decision-making methods (MCDM) in the implementation of this type of analysis.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211840","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: 1
The practice of financial participation in corporations in the CEE countries 中东欧国家企业财务参与的实践
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2203013g
Dimitrije Gašić, Nemanja Berber
{"title":"The practice of financial participation in corporations in the CEE countries","authors":"Dimitrije Gašić, Nemanja Berber","doi":"10.5937/ekonomika2203013g","DOIUrl":"https://doi.org/10.5937/ekonomika2203013g","url":null,"abstract":"The application of financial participation, as a way of rewarding employees, is one of the most important topics in the modern practice of rewarding employees because it directly affects employees' attitudes and behaviour. The subject of the paper is the analysis of the application of the employee share scheme, profit sharing, and stock options in rewarding managers, professionals, and clericals in the corporations of nine Central and Eastern European (CEE) countries, members of the Cranet academic network, related to the policy and practice of human resource management in their country. The data, which were analyzed through the SPSS statistical program, were taken from the official Cranet database from 2016. This paper aims to determine the level of application of the three most important types of financial participation in rewarding employees. Various studies have pointed out the importance of applying financial participation to the satisfaction, motivation, and productivity of employees. Based on the theoretical development and empirical data, it has been found that companies in the CEE use a wide range of financial participation schemes and that financial participation is used mostly for managers and professionals.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211855","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: 1
The Impact of Environmental, Social, and Governance (ESG) Performance on Financial Reporting Quality: International Evidence 环境、社会和治理(ESG)绩效对财务报告质量的影响:国际证据
Ekonomika Vilniaus Universitetas Pub Date : 2021-11-25 DOI: 10.15388/ekon.2021.100.2.9
Yasin Şeker, E. Şengür
{"title":"The Impact of Environmental, Social, and Governance (ESG) Performance on Financial Reporting Quality: International Evidence","authors":"Yasin Şeker, E. Şengür","doi":"10.15388/ekon.2021.100.2.9","DOIUrl":"https://doi.org/10.15388/ekon.2021.100.2.9","url":null,"abstract":"This study investigates the relationship between environmental, social, and governance (ESG) performance and financial reporting quality (FRQ) through the use of data from Datastream, Refinitive Eikon and ASSET4 databases. The initial sample of the study covers all available firms in ASSET4. After eliminating firms with missing data, the final sample of the study consists of 16,072 firm-year observations from 35 countries, covering the years from 2010 to 2017. Several FRQ proxies and firms’ ESG performance indicators are used in the study. The panel regression findings reveal that firms’ ESG performance has a positive impact on FRQ. In other words, it has been found that improving the ESG performance of firms yields higher FRQs. As for ESG pillars, this study finds a positive and statistically significant relationship between FRQ and environmental and governance pillars. The study extends the literature by providing international evidence not only about the aggregate effects of firms’ ESG performance on FRQ but also the effects of each of the three ESG pillars on FRQ.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44213291","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: 3
The Symmetric and Asymmetric Time-Varying Causality Relationships Between the COVID-19 Outbreak and the Stock Exchange: The Case of Selected Countries 新冠肺炎疫情与证券交易的对称与非对称时变因果关系——以部分国家为例
Ekonomika Vilniaus Universitetas Pub Date : 2021-10-21 DOI: 10.15388/ekon.2021.100.2.7
Cuma Demirtaş, Munise Ilikkan Özgür, Esra Soyu
{"title":"The Symmetric and Asymmetric Time-Varying Causality Relationships Between the COVID-19 Outbreak and the Stock Exchange: The Case of Selected Countries","authors":"Cuma Demirtaş, Munise Ilikkan Özgür, Esra Soyu","doi":"10.15388/ekon.2021.100.2.7","DOIUrl":"https://doi.org/10.15388/ekon.2021.100.2.7","url":null,"abstract":"In this study, the effects of COVID-19 (mortality rate, case rate, and bed capacity) on the stock market was examined within the framework of the efficient market hypothesis. Unlike other studies in the literature, we used the variable of bed capacity besides the mortality rate and case rate variables. The relationship between the mentioned variables, using daily data between December 31 of 2019 and November 10 of 2020, has been analyzed with time-varying symmetric and asymmetric causality tests for China, Germany, the USA, and India. Considering that the responses to positive and negative shocks during the pandemic process may be different and that the results may change depending on time, time-varying symmetric and asymmetric causality tests were used. According to the time-varying symmetric causality test, stock markets in all countries were affected in the period when the cases first appeared. A causal relationship between COVID-19 and country stock markets was found. The results showed that the effects of the case rate and bed capacity on the stock market occurred around the same time in Germany and the United States; however, these dates differed in China and India. According to time-varying asymmetric causality test findings, the asymmetric effect of the pandemic on the stock market in countries emerged during the second wave. The findings showed that the period during which positive and negative information about the pandemic intensified coincided with the period during which the second wave occurred; besides, the results show the effect of this information on the stock market differed as positive and negative shocks.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48113343","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: 1
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