European Journal of Marketing and Economics最新文献_第4页

Accounting Data and the Balanced Scorecard - Goals and Indicators 会计数据和平衡计分卡-目标和指标

European Journal of Marketing and Economics Pub Date : 2021-05-15 DOI: 10.26417/754spw37o

Musinszki Zoltán, Süveges Gábor Béla

{"title":"Accounting Data and the Balanced Scorecard - Goals and Indicators","authors":"Musinszki Zoltán, Süveges Gábor Béla","doi":"10.26417/754spw37o","DOIUrl":"https://doi.org/10.26417/754spw37o","url":null,"abstract":"In their study, Relevance Lost: The Rise and Fall of Management Accounting, Johnson and Kaplan concluded that management accounting systems since the 1980s have failed to meet the new challenges of a changing environment. Among other things, because managerial accounting has been subordinated to the needs of financial accounting. Financial accounting cannot provide adequate information to management and does not support strategic decision making. The reason for this can be found in the operational logic of financial accounting. Financial accounting is past-oriented, it evaluates (economic) events in money, and thinks in the short term. Would all this mean that financial accounting data cannot be used to support long-term decisions? In our study, we point out the connection between financial accounting data assets and strategic decision support. Our research question focuses on how financial accounting data, including an invoice issued by a company, can be used in Balanced Scorecard perspectives. Based on the content of the Balanced Scorecard, we want to point out where and what kind of relationship can be observed between financial accounting data assets and the BSC. Through a case study, we will present the strategic goals as well as the indicators suitable for measuring the goals. These will be presented for all aspects of the Balanced Scorecard.","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"76 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123220485","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 Adversarial Proceedings Principle in the Civil Process 民事诉讼中的对抗性诉讼原则

European Journal of Marketing and Economics Pub Date : 2021-05-15 DOI: 10.26417/548nth20i

Luan Hasneziri

{"title":"The Adversarial Proceedings Principle in the Civil Process","authors":"Luan Hasneziri","doi":"10.26417/548nth20i","DOIUrl":"https://doi.org/10.26417/548nth20i","url":null,"abstract":"One of the most important principles of civil process is the adversarial proceedings principle. This principle characterizes the civil process from its beginning in the trial in the court of first instance, in the court of appeal, until its conclusion in the High Court. Moreover, with the new changes that have been made in the civil procedural law, this principle finds application even before the beginning of the trial in the first instance. According to these changes, the party against whom the lawsuit is filed, before the trial against this party begins, has the right to present its claims against the lawsuit, in a document called “Declaration of defence”, leaving enough time for the fulfillment of this right for a period of 30 days. This scientific work will consist of tëo main issues. The first issue will address the meaning and importance of the adversarial proceedings principle in the civil process. In this issue, two different systems will be analyzed in the application of this principle, analyzing the advantages and disadvantages of each of them. The second issue will analyze the elements of the adversarial proceedings principle, looking at these elements in practical terms and the consequences that their non-implementation may bring. In this scientific work, the adversarial proceedings principle will be seen as part of the fair legal process provided by the Constitution of Albania and analyzed in several decisions of the Constitutional Court of Albania. This principle will also be addressed in the framework of international law, focusing on the way in which this principle is expressed in Article 6 of the European Convention on Human Rights and in the decisions of the Strasbourg Court regarding the fair legal process. At the end this scientific work will be given its conclusions, as well as the bibliography where this work is based.","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"43 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121817976","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

Population Stress Reactions in North-East Hungary during the Pandemic 大流行期间匈牙利东北部的人口应激反应

European Journal of Marketing and Economics Pub Date : 2021-05-15 DOI: 10.26417/723yca65o

A. Rucska, Csilla Lakatos

{"title":"Population Stress Reactions in North-East Hungary during the Pandemic","authors":"A. Rucska, Csilla Lakatos","doi":"10.26417/723yca65o","DOIUrl":"https://doi.org/10.26417/723yca65o","url":null,"abstract":"Emergency caused by the SARS-CoV-2 has provoked several difficulties in daily life. On the other hand, it provided an opportunity to produce new attitudes toward our life and community, but also forced us to face our vulnerabilities. Outbreak of the SARS-CoV-2 highlighted that despite our vulnerability, we can manage this crisis, by being able to influence our stress reaction as well as our fears and emotions about the pandemic. Faculty of Healthcare of the University of Miskolc is training such professionals, whose priority task is to preserve the mental health of individuals and communities, reduce stress reactions, increase the available information on the subject, and help the community to adapt adequately to unexpected difficulties, like a pandemic situation. In the present study, we examined the mental state of the population of Northeastern Hungary in the second wave to adapt the above-described education to the ongoing changes caused by the pandemic. During the research, we applied an online questionnaire, that included the Hungarian version of the 10-item Perceived Stress Scale-, the Adult Hope Scale-, the WHO Well-Being, and the Buss Perry aggression questionnaire. Most participants (n=528) live in small towns or villages and their average age is 39.4±13.1. The aggression level of responders did not reach the threshold, but the level of verbal aggression exceeded it. The participants were more stressed, but they thought they could handle their problems. Consequently, the pandemic harms the mental state and health of the population, therefore the presence of health professionals is needed.","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129467843","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

Rebooting and Rejuvenating India’s External Sector Post-Pandemic 大流行后印度对外部门的重启和振兴

European Journal of Marketing and Economics Pub Date : 2021-05-15 DOI: 10.26417/980idk43a

Meenal Annachhatre, Manasi Gore

{"title":"Rebooting and Rejuvenating India’s External Sector Post-Pandemic","authors":"Meenal Annachhatre, Manasi Gore","doi":"10.26417/980idk43a","DOIUrl":"https://doi.org/10.26417/980idk43a","url":null,"abstract":"The integration of Indian economy through the channels of trade and capital flow has been accelerated over the last two decades. Even during the Covid-19 pandemic, policy stimulus continued to promote export-led growth in the economy. These decadal efforts to retain the exiting market share and capturing the new market continues to face number of challenges for India. India is presently known as one of the most important players in the global economic landscape. After the US-China trade war scenes, the outbreak of Covid-19 pandemic has questioned China’s integrity across many countries of the world. When developed countries thinking over shifting their manufacturing base out of China, attracting this large chunk of capital flight has challenged Indian government. Data shows that the aggressive policy measures taken by both the central and state government to tap the crowding out of investment from China apparently succeeding. But this is a short-term picture, will it continue in the long-run? That is questionable. The ‘Make in India’ or ‘Atmanirbhar Bharat’ initiatives, export-led growth policy stimulus during pandemic, rise in exports of food products, generic medicines, newly entered FDIs and flood of FIIs in Indian economy. All these dots need to be connected at the backdrop of India’s New Foreign Trade Policy (2021-26). This research paper would like to focus on each one of the above mentioned initiatives by the Indian government and its significance to the entire trade policy as such. Paper would also like to consider the sustainability part of these initiatives.","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116100010","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

A New Public Policy and Economic Approach to Cultural Sustainable Tourism in the Andes 安第斯山脉文化可持续旅游的新公共政策和经济途径

European Journal of Marketing and Economics Pub Date : 2020-10-15 DOI: 10.26417/650ixu84l

M. Rodrigo, Cueto Vásquez Carlos César, Sanchez Manosalvas Olga Teresa

{"title":"A New Public Policy and Economic Approach to Cultural Sustainable Tourism in the Andes","authors":"M. Rodrigo, Cueto Vásquez Carlos César, Sanchez Manosalvas Olga Teresa","doi":"10.26417/650ixu84l","DOIUrl":"https://doi.org/10.26417/650ixu84l","url":null,"abstract":"This research examines the current reality of the sustainable cultural development, in the Cotacachi –Cayapas Ecological Reserve and its surroundings, part of the UNESCO Global Geoparks (2019), as a world heritage sight located in South America, in the inter-Andean region of the Republic of Ecuador. The diverse cultural and ethnic focusing on the situation of indigenous and peasant people, looking at the processes of their self-awareness, validation, and empowerment. The problems faced by this community are diverse in terms of their empowerment, low levels of education, low levels of economic development, and social, cultural and political discrimination. Their relationships are not stable and their incomes are variable, because they depend on farming and producing livestock on their small plots and the precarious nature of available work in their rural environment. The research enables us to conclude that participation in organizational groups and processes has strengthened the capacity of leadership to collaborate more actively and effectively in the progress and development of their indigenous and peasant communities. This, in turn, enhances success of their projects and makes possible the administration of public and private partnerships that permit social and institutional recognition, contributing to improvement in their standard of living and quality of life and to finds and alternative sustainable economy model based on a cultural tourism.","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128020889","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

Epidemics in Modern and Contemporary Age in a Backward Area of Europe: The Role of Institutions and Socio-Economic Effects in Southern Italy 欧洲落后地区现当代流行病:制度的作用和意大利南部的社会经济影响

European Journal of Marketing and Economics Pub Date : 2020-10-15 DOI: 10.26417/380fte65a

V. Ferrandino, Marilena Iacobaccio, Valentina Sgro

{"title":"Epidemics in Modern and Contemporary Age in a Backward Area of Europe: The Role of Institutions and Socio-Economic Effects in Southern Italy","authors":"V. Ferrandino, Marilena Iacobaccio, Valentina Sgro","doi":"10.26417/380fte65a","DOIUrl":"https://doi.org/10.26417/380fte65a","url":null,"abstract":"Ethics as a cure for anxiety, or rather for anxieties, a distinctive feature of contemporary western man, neurotic and afraid. Man cannot be only that aggregate of primitive instincts driven by selfishness and individual interest that utilitarianism has credited and neoliberalism has emphasized. It seems obvious that the Covid-19 effect amplifies these paradoxes and anxieties. Epidemics are certainly not new in the historical-social context. The purpose of this study will be to analyze some of the numerous epidemics that have occurred in history and their impact on the economy. The corrections can only come from a re-evaluation of the ethical state, the ethical family and a new ethical world: attention to migratory phenomena through the principle of the obligation to rescue the least of the earth; relaunch of the international organizations with which the world, in the happy post-war season, had intended to give an order that guaranteed peace and balance, but which has gradually been forgotten; reduction of wage differences; taxation of capital and presence of the public interest in the company's governing bodies. Through the analysis of original sources, such as the historical archive of Pio Monte della Misericordia and Banco di Napoli, the study will compare the plague of 1656, and the effects of the intervention of charities in support of the population with the socio-economic impact of the Spanish influence in the first decades of the twentieth century, up to the current pandemic, with particular attention to the consequences on the production capacity of goods and services in a backward area of Europe, such as Southern Italy. *","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127653166","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

Smart Retailing in COVID-19 World: Insights from Egypt 2019冠状病毒病时代的智能零售:来自埃及的见解

European Journal of Marketing and Economics Pub Date : 2020-10-15 DOI: 10.26417/794nsm56u

I. Kotb, Riham Adel

{"title":"Smart Retailing in COVID-19 World: Insights from Egypt","authors":"I. Kotb, Riham Adel","doi":"10.26417/794nsm56u","DOIUrl":"https://doi.org/10.26417/794nsm56u","url":null,"abstract":"COVID-19 pandemic has had a significant impact on business in general and the retail sector in particular which was hardly hit as sales fell by 20 percent during this period. The main challenges that face retailers nowadays during COVID-19 outbreak include: balance in supply and demand; safety of employees; trust between retailer and consumer; distribution - transportation capability; shortage of manpower and consumer behavior (Fernandes, 2020; Kumar et al., 2020; Pantano et al., 2020). Yet, retailers around the world started to understand the benefits and new opportunities offered by smart technologies (Inman and Nikolova, 2017; Renko and Druzijanic, 2014). New technologies like internet of things (IoT) can play a significant role in controlling the pandemic situation in the retail sector and are expected to bring substantial benefits such as lower labor costs, increased efficiency, attraction of new shoppers and the generation of new revenue channels (Roy et al., 2017; Vaishya et al., 2020; Wünderlich et al., 2013). However, only a limited number of retailers has adopted IoT due to the huge financial investments required and uncertainty of customers' acceptance (Alkemade and Suurs, 2012; Evans, 2011; Pantano et al., 2013). It is, thus, expected to see smart retailers taking a series of actions over the short to medium term to conserve cash and structure of their company for post-COVID-19 operations. This research aims to explore the retailers' perceptions towards the adoption of smart retail technologies in Egyptian retailing context throughout conducting a series of semi-structured interviews with mid-to-top level management in different retail organisations and discuss the advantages and challenges expected from smart retail technologies adoption. Moreover, the research explains how smart retail can help overcoming uncertainities and is considered a well managed response strategy by retailers to COVID-19.","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128725245","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

Exchange Rate Fluctuations and Sectoral Performance of the Nigerian Economy (1980- 2016) 汇率波动和尼日利亚经济部门绩效(1980- 2016年)

European Journal of Marketing and Economics Pub Date : 2020-10-15 DOI: 10.26417/826szy33r

Afolabi O. Adejumo

引用次数: 0

Digitalization of Financial Services in Albania Under Restricted Measures Covid-19 限制措施下阿尔巴尼亚金融服务数字化

European Journal of Marketing and Economics Pub Date : 2020-10-15 DOI: 10.26417/961eln98w

Rezana Balla

{"title":"Digitalization of Financial Services in Albania Under Restricted Measures Covid-19","authors":"Rezana Balla","doi":"10.26417/961eln98w","DOIUrl":"https://doi.org/10.26417/961eln98w","url":null,"abstract":"Under the restricted measures due to the global pandemic Covid-19, like all other services, financial services had difficulties in performing their financial activities. These difficulties are stronger at countries where financial services are denied for a long time. Financial services denial is an issue that has affected not only Albania but small Balkan countries as well. The reasons for this denial are many, but among them we can distinguish the lack of credit experience, as one of the common reasons to be excluded in these countries from the development of the financial sector. Currently, one of the reasons for the financial denial is the emergency created by Covid-19, where physical distancing and other measures taken by governments to restrict movement and services make financial service impossible. Thus, one of the most effective ways to perform financial services remotely is financial technology. Financial technology refers to the possibilities of financial innovation through technology that can result in new business models, applications, processes, or products with an effectiveness related to financial markets and institutions and the provision of financial services. This paper aims to present the challenges of the legal framework and regulatory institutions, to provide recommendations for its improvement, to enable the development of financial technology in the financial market in Albania. The paper address issues such as the Bank of Albania's consideration on the Directive (EU) 2015/2366 On Payment Services (PSD II). What benefits or challenges would its implementation bring? How is the financial industry projected after the implementation of PSD II? What are the biggest job challenges with payment institutions that have not been to the market before or that bring technology innovations? The paper addresses the issue of money laundering through online digital transactions as well.","PeriodicalId":409185,"journal":{"name":"European Journal of Marketing and Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122637745","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

International Marketing in the Digital Era. Collaboration of Sustainable and Contemporary Knowledge 数字时代的国际营销。可持续和当代知识合作

European Journal of Marketing and Economics Pub Date : 2020-10-15 DOI: 10.26417/236sii35d

Christian Zhelev

引用次数: 0