Jurnal Institutions and Economies最新文献_第4页

The Regulatory and Institutional Framework of Public-Private Partnership: Cases of France, Germany, and Russia 公私伙伴关系的监管和制度框架:法国、德国和俄罗斯的案例

Jurnal Institutions and Economies Pub Date : 2022-07-01 DOI: 10.22452/ijie.vol14no3.2

Igor Y. Merzlov

{"title":"The Regulatory and Institutional Framework of Public-Private Partnership: Cases of France, Germany, and Russia","authors":"Igor Y. Merzlov","doi":"10.22452/ijie.vol14no3.2","DOIUrl":"https://doi.org/10.22452/ijie.vol14no3.2","url":null,"abstract":"Globally public-private partnerships (PPP) have become one of the tools for effective infrastructure development. In previous years, there have been few peer-reviewed studies of the PPP framework, namely on elements contributing to the effectiveness of PPP projects and finding interrelationships between them. This study identifies the elements of the regulatory and institutional framework of PPP as: the legal regulation of PPP, units for PPP development, and state policy in PPP. It also reveals their mutual influence. These conclusions were based on an in-depth systematic literature review and a questionnaire survey. The analyses of such PPP-successful countries - France, Germany, and Russia - help to confirm our logical conclusions. Besides this, several good cases concerning the quality of the regulatory and institutional PPP framework are highlighted. The study has also noted four stages of the PPP policy evolution: PPP as a new tool for infrastructure development, PPP as a tool for most projects, PPP as a tool for territorial development, and PPP as a tool to achieve sustainable development goals. This finding remains unknown in peer-reviewed literature before. The results of the study can help PPP practitioners to create more effective national PPP strategies.","PeriodicalId":393532,"journal":{"name":"Jurnal Institutions and Economies","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116106641","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 Application of the COVID-19 Global Economic Impact Simulator in China 新冠肺炎全球经济影响模拟器在中国的应用

Jurnal Institutions and Economies Pub Date : 2022-07-01 DOI: 10.22452/ijie.vol14no3.5

M. A. R. Estrada, Evangelos Koutronas

引用次数: 0

Legislative Challenges of Georgian Entrepreneurship and Business Competitiveness 格鲁吉亚企业家精神和商业竞争力的立法挑战

Jurnal Institutions and Economies Pub Date : 2022-07-01 DOI: 10.22452/ijie.vol14no3.1

N. Surmanidze

引用次数: 1

Microfinance and Women’s Empowerment in Myanmar 缅甸的小额信贷和妇女赋权

Jurnal Institutions and Economies Pub Date : 2022-04-01 DOI: 10.22452/ijie.vol14no2.3

A. Baskaran, Thiri Dong, S. Selvarajan

{"title":"Microfinance and Women’s Empowerment in Myanmar","authors":"A. Baskaran, Thiri Dong, S. Selvarajan","doi":"10.22452/ijie.vol14no2.3","DOIUrl":"https://doi.org/10.22452/ijie.vol14no2.3","url":null,"abstract":"Like in many other developing countries, microfinance programmes in Myanmar have become an avenue to reduce poverty. This research examines whether microfinance in Myanmar has empowered female clients compared to non-microfinance clients, in terms of: (i) general decision-making (children’s education, family planning, children’s marriage, health care); and (ii) financial decision-making (income utilisation, loan usage, savings, investment). Primary data was collected using a questionnaire survey to achieve the research objectives. The sample of the survey consists of two groups of women living in the Ayeyarwady region, Myanmar: (i) Beneficiaries of microfinance programmes, and (ii) non-beneficiaries of any microfinance institutions. Female clients either started a new business or expanded/diversified an existing business using microfinance, which helped to increase income and savings. Overall, 89.8% of microfinance clients have gained significant empowerment (in making general and financial decisions combined). The discriminant analysis based on four indicators - children’s education, children’s marriage, savings, and investment - shows that the decision-making power of microfinance clients has improved compared to non-clients. The government should actively promote a microfinance ecosystem through robust microfinance institutional frameworks including, microfinance institutions, intermediaries, and local government agencies. Financial literacy awareness campaigns should be organised frequently to promote wider women’s participation in microfinance programmes.","PeriodicalId":393532,"journal":{"name":"Jurnal Institutions and Economies","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128554951","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: 2

Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia 避税、递延所得税费用和递延所得税负债影响真实盈余管理吗?来自印度尼西亚的证据

Jurnal Institutions and Economies Pub Date : 2022-04-01 DOI: 10.22452/ijie.vol14no2.5

Nera Marinda Machdar

{"title":"Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia","authors":"Nera Marinda Machdar","doi":"10.22452/ijie.vol14no2.5","DOIUrl":"https://doi.org/10.22452/ijie.vol14no2.5","url":null,"abstract":"The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The study examines the financial statements from 2011 to 2019, ending up with 1,368 observations. The empirical results of this study are as follows. First, tax avoidance affects positively the abnormal discretionary operating cash flows and the abnormal discretionary expenses. However, tax avoidance does not affect the abnormal discretionary production costs. Second, deferred tax expenses affect real earnings management positively, either through abnormal discretionary operating cash flows, abnormal discretionary expenses, or abnormal discretionary production costs. Third, deferred tax liabilities affect real earnings management positively, either by using abnormal discretionary operating cash flows, abnormal discretionary expenses, or abnormal discretionary production costs. The findings of this study may be of interest to regulators and tax authorities, as they highlight how to increase the actual amount of tax payments by reducing the occurrence of real earnings management activities. Regulators need to consider tax audits on companies that have suffered losses but are still operating.","PeriodicalId":393532,"journal":{"name":"Jurnal Institutions and Economies","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125216815","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 Role of Corruption in Natural Resource-Financial Development Nexus: Evidence from MENA Region 腐败在自然资源-金融发展关系中的作用:来自中东和北非地区的证据

Jurnal Institutions and Economies Pub Date : 2022-04-01 DOI: 10.22452/ijie.vol14no2.1

D. Chebab, N. Mazlan, M. Rabbani, Lee Chin, Aishatu Ibrahim Ogiri

引用次数: 2

Effects of Trade Facilitation on Trade Costs in Developed and Developing Countries: PPML Analysis 贸易便利化对发达国家和发展中国家贸易成本的影响:PPML分析

Jurnal Institutions and Economies Pub Date : 2022-04-01 DOI: 10.22452/ijie.vol14no2.2

Imad Kareem Alaamshani, H. Z. Hamzah, S. Kaliappan, N. Ismail

引用次数: 1

Influence of Fiscal Decentralisation and Ethnic Diversity on Educational Outcomes – Evidence from Indonesia 财政分权和种族多样性对教育成果的影响——来自印度尼西亚的证据

Jurnal Institutions and Economies Pub Date : 2022-04-01 DOI: 10.22452/ijie.vol14no2.4

Matondang Elsa Siburian

引用次数: 0

The Impact of Monetary Policy on Bank Profitability and the Moderating Role of Funding Patterns in Vietnam 越南货币政策对银行盈利能力的影响及融资模式的调节作用

Jurnal Institutions and Economies Pub Date : 2022-01-01 DOI: 10.22452/ijie.vol14no1.5

V. Dang

{"title":"The Impact of Monetary Policy on Bank Profitability and the Moderating Role of Funding Patterns in Vietnam","authors":"V. Dang","doi":"10.22452/ijie.vol14no1.5","DOIUrl":"https://doi.org/10.22452/ijie.vol14no1.5","url":null,"abstract":"The study investigates the effect of monetary policy on bank profitability while also taking into account the moderating role of bank funding patterns. Uniquely, the study focuses on disaggregate components of bank profits in an environment containing various monetary policy tools. Using a dataset of commercial banks in Vietnam, the results show that monetary policy drives bank profitability asymmetrically. Concretely, interest rates (i.e., lending rates and policy rates) exert positive effects on net interest income, but negative impacts on non-interest income. For quantitative-based policy tools, including the central bank’s security purchases and foreign exchange reserves, monetary policy is positively correlated with non-interest income but negatively associated with net interest income. The reaction of banks’ net interest income to monetary policy adjustments is translated into overall bank profits. Further analysis indicates that the monetary policy/bank profitability nexus across different proxies is less pronounced at banks with more diversified funding patterns. This finding sheds light on prior arguments attributing financially weaker banks’ greater sensitivity in facing monetary shocks to the limited alternative funding.","PeriodicalId":393532,"journal":{"name":"Jurnal Institutions and Economies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130820970","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

Transformation of Digital Management in Enterprises Amidst the COVID-19 Pandemic 新冠疫情下企业数字化管理转型

Jurnal Institutions and Economies Pub Date : 2022-01-01 DOI: 10.22452/ijie.vol14no1.1

Boris Miethlich, Denis Belotserkovich, Samira Abasova, Еlena I. Zatsarinnaya, Oleg Veselitsky

{"title":"Transformation of Digital Management in Enterprises Amidst the COVID-19 Pandemic","authors":"Boris Miethlich, Denis Belotserkovich, Samira Abasova, Еlena I. Zatsarinnaya, Oleg Veselitsky","doi":"10.22452/ijie.vol14no1.1","DOIUrl":"https://doi.org/10.22452/ijie.vol14no1.1","url":null,"abstract":"This study aims to examine changes in enterprise management during the COVID-19 pandemic and develop a universal mechanism for managing digital transformation. Its methodological basis is represented by a terminological analysis of the concepts of automation, digitalisation and digital transformation. Their close consideration enables us to form a conceptual scheme of business digitalisation. In sum, the study process shows that full-fledged and fruitful digital transformation can be achieved through restructuring a company’s business process management system. By comparing the outcomes of using digital platform-based business models, the most promising one was selected for use. Its practical application was studied in Azerbaijan, Russia, and Switzerland using the Network Readiness Index (NRI). The analysis made it possible to form business development strategies for each country reviewed and to develop a universal mechanism for digital transformation management by means of optimisation and modelling. The findings suggest that in pandemic settings, digital enterprise management concentrates on survival, self-learning and cooperation without intermediaries through innovation and the transformation of business processes. The strategies can be used to adopt digital technologies and attract investment. Further research can be directed at detailing the proposed mechanism.","PeriodicalId":393532,"journal":{"name":"Jurnal Institutions and Economies","volume":"49 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134263549","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: 2