发布求助
文献互助 智能选刊 最新文献

Economics and Business Review最新文献

筛选
英文 中文
Taxation of public pensions in European Union countries 欧盟国家对公共养老金征税的情况
IF 1.2
Economics and Business Review Pub Date : 2024-07-04 DOI: 10.18559/ebr.2024.2.1140
Maciej Cieślukowski
{"title":"Taxation of public pensions in European Union countries","authors":"Maciej Cieślukowski","doi":"10.18559/ebr.2024.2.1140","DOIUrl":"https://doi.org/10.18559/ebr.2024.2.1140","url":null,"abstract":"The aging of society is one of the most important trends shaping the social, economic and political life of the 21st century. However, with the increasing number of people of retirement age, the problem of ensuring adequate conditions for a longer life arises. The state influences these conditions through the pension security system, including taxation of pensions. The paper attempts to answer the question whether taxation of remunerations and public pension benefits may have a significant impact on making decisions about choosing a country of work in the common market. For this purpose, Member States have been ranked in terms of two dimensions—the conditions of taxation of wages and the conditions of taxation of retirement benefits. ","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679382","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
Enhancing garbage fee compliance: Insights from a Slovak municipality 提高垃圾处理费的合规性：斯洛伐克一个城市的启示
IF 1.2
Economics and Business Review Pub Date : 2024-07-04 DOI: 10.18559/ebr.2024.2.1180
A. Čaplánová, Eva Sirakovová, Estera Szakadátová
{"title":"Enhancing garbage fee compliance: Insights from a Slovak municipality","authors":"A. Čaplánová, Eva Sirakovová, Estera Szakadátová","doi":"10.18559/ebr.2024.2.1180","DOIUrl":"https://doi.org/10.18559/ebr.2024.2.1180","url":null,"abstract":"Tax avoidance and tax evasion remain critical challenges for central or local governments and municipalities. This non-compliance also represents an ethical issue since individuals who benefit from publicly provided services do not contribute to their financing as they are legally required. The study aimed to test whether the use of behavioural interventions would reduce the number of non-payers of the garbage collection fee in the city of Hlohovec, Slovakia. The experiment was carried out by distributing leaflets to households with permanent residence in Hlohovec. The subjects of the experiment were randomly divided into three groups. Households in the control group (number of households is 1,718) did not receive any leaflets, households in the first intervention group (number of households is 1,721) received a leaflet containing a social norm, and households in the second intervention group (number of households is 1,625) received a leaflet containing a deterrent message. ","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678219","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
Proposal for a comprehensive retirement insurance solution (CRIS) to mitigate retirement risk based on theory of change 基于变革理论的减轻退休风险的综合退休保险解决方案（CRIS）提案
IF 1.2
Economics and Business Review Pub Date : 2024-07-04 DOI: 10.18559/ebr.2024.2.1008
Krzysztof Łyskawa, Kamila Bielawska
{"title":"Proposal for a comprehensive retirement insurance solution (CRIS) to mitigate retirement risk based on theory of change","authors":"Krzysztof Łyskawa, Kamila Bielawska","doi":"10.18559/ebr.2024.2.1008","DOIUrl":"https://doi.org/10.18559/ebr.2024.2.1008","url":null,"abstract":"The aim of the paper is to propose a new comprehensive retirement insurance solution (CRIS) that, by offering appropriate modules, can be flexibly adapted to customers’ needs during the accumulation of funds and entitlements and during retirement. Technically, the product is life-insurance-based and includes insurance for sickness and incapacity, long-term care (LTC), work activation expenses, hospital stays, and tontine and Luxembourg policies. Due to consumers’ changing expectations and needs, the technical dimension of this solution is based on a three-layer insurance product in which individual parts of the protection are supplemented by several additional benefits (types of assistance) that improve the quality of life of insurance participants and allow the ongoing use of the product. ","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677818","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
Personal bankruptcy prediction using machine learning techniques 利用机器学习技术预测个人破产
IF 0.7
Economics and Business Review Pub Date : 2024-06-12 DOI: 10.18559/ebr.2024.2.1149
Magdalena Brygała, Tomasz Korol
{"title":"Personal bankruptcy prediction using machine learning techniques","authors":"Magdalena Brygała, Tomasz Korol","doi":"10.18559/ebr.2024.2.1149","DOIUrl":"https://doi.org/10.18559/ebr.2024.2.1149","url":null,"abstract":"It has become crucial to have an early prediction model that provides accurate assurance for users about the financial situation of consumers. Recent studies focused on predicting corporate bankruptcies and credit defaults, not personal bankruptcies. Due to that, this study fills the literature gap by comparing different machine learning algorithms to predict personal bankruptcy. The main objective of the study is to examine the usefulness of machine learning models such as random forest, XGBoost, LightGBM, AdaBoost, CatBoost, and support vector machines in forecasting personal bankruptcy. The research relies on two samples of households (learning and testing) from the Survey of Consumer Finances, which was conducted in the United States. Among the estimated models, CatBoost and XGBoost showed the highest effectiveness. Among the most important variables used in the models are income, refusal to grant credit, delays in the repayment of liabilities, the revolving debt ratio, and the housing debt ratio.","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141354121","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
Examining the performance of Shari’ah‑compliant versus conventional stock indexes: A comparative analysis pre-, during, and post-COVID-19 研究符合伊斯兰教法的股票指数与传统股票指数的表现：19COVID 前、中、后的比较分析
IF 0.7
Economics and Business Review Pub Date : 2024-06-07 DOI: 10.18559/ebr.2024.2.1177
Ahmad Abu-Alkheil, Nizar Alsharari, Walayet Khan, Sara Ramzani, Phungmayo Horam
{"title":"Examining the performance of Shari’ah‑compliant versus conventional stock indexes: A comparative analysis pre-, during, and post-COVID-19","authors":"Ahmad Abu-Alkheil, Nizar Alsharari, Walayet Khan, Sara Ramzani, Phungmayo Horam","doi":"10.18559/ebr.2024.2.1177","DOIUrl":"https://doi.org/10.18559/ebr.2024.2.1177","url":null,"abstract":"This study aims to conduct an empirical comparative analysis of the performance of Shari’ah and conventional stock indexes during the period 2017–2023, which includes the COVID-19 pandemic. Additionally, it aims to investigate investors’ preferences and analyse the long-term relationship of these indexes, as well as exploring the potential diversification benefits. The research methodology incorporates stochastic dominance analysis, the VARMAX procedure, and Johansen’s co-integration approach. The data utilized consists of 31 conventional and 31 Islamic stock indexes, specifically from the FTSE, DJ, MSCI, and S&P series.The results show that there are no long-term co-integration links between 30 out of 31 pairs of Islamic and conventional indexes. While conventional indexes tend to outperform Islamic indexes, they also come with a higher risk. On the other hand, Islamic indexes are considered to be less risky, offering potential diversification opportunities that may be attractive for global portfolios, particularly during periods of financial distress.","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141371513","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
Growth prospects for the silver economy in the market segment of residential care services provided to dependent elderly people 白银经济在为受抚养老人提供住宿护理服务这一细分市场的增长前景
IF 0.7
Economics and Business Review Pub Date : 2024-06-07 DOI: 10.18559/ebr.2024.2.1255
R. Iwański
{"title":"Growth prospects for the silver economy in the market segment of residential care services provided to dependent elderly people","authors":"R. Iwański","doi":"10.18559/ebr.2024.2.1255","DOIUrl":"https://doi.org/10.18559/ebr.2024.2.1255","url":null,"abstract":"The aim of this study is to characterise the determinants of the development of the silver economy in the field of care services provided in a residential form for dependent elderly persons in Poland. The analysis was carried out on the basis of statistical and financial background data, including those from the Ministry of Family and Social Affairs, the Ministry of Health, OECD, etc. Although the demand for care services will continue to grow in the coming years, the following barriers to the development of this segment of the silver economy can be identified: lack of employees, unattractiveness of monetary gratification, inefficient financing mechanisms, lack of public investment in the development of care facilities, and increasing costs of providing services in all forms.","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141374864","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
Determinants of labor productivity regional diversity in Italy 意大利劳动生产率地区多样性的决定因素
IF 0.7
Economics and Business Review Pub Date : 2024-06-04 DOI: 10.18559/ebr.2024.2.1027
Oleksij Kelebaj, Katarzyna Filipowicz, T. Tokarski
{"title":"Determinants of labor productivity regional diversity in Italy","authors":"Oleksij Kelebaj, Katarzyna Filipowicz, T. Tokarski","doi":"10.18559/ebr.2024.2.1027","DOIUrl":"https://doi.org/10.18559/ebr.2024.2.1027","url":null,"abstract":"The aim of the paper is to assess the causes of spatial variations in labour productivity of Italian regions using the gravity model of economic growth. The model is an extension of Robert Solow’s economic growth model. The authors calibrate the model parameters using historical data and carry out numerical simulations of the long-run equilibrium states of the model. The scenarios considered in the paper vary in forecast investment rates, employment growth rates and urbanization rates. To achieve the full convergence in labour productivity, it is necessary to maintain higher investment rates in the south of the country than in Lombardy (by about 4-11%), and to keep investment rates in central and northern Italy at a similar level as in Lombardy. The fall in investment has affected the poorest regions, southern Italy, the most, followed by central Italy and the richest regions of the north of the country the least","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387459","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 asset-backing risk of stablecoin trading: the case of Tether 稳定币交易的资产支持风险：Tether 案例
IF 0.7
Economics and Business Review Pub Date : 2024-03-29 DOI: 10.18559/ebr.2024.1.1211
Javier Jorcano Fernández, Miguel Ángel Echarte Fernández, Sergio Luis Náñez Alonso
{"title":"The asset-backing risk of stablecoin trading: the case of Tether","authors":"Javier Jorcano Fernández, Miguel Ángel Echarte Fernández, Sergio Luis Náñez Alonso","doi":"10.18559/ebr.2024.1.1211","DOIUrl":"https://doi.org/10.18559/ebr.2024.1.1211","url":null,"abstract":"This article aims to analyse the asset-backing risk of stablecoins, focusing on international accounting standards, classification criteria, and auditing standards and using Tether as a case study. It examines Tether’s issuance, backing, controls, ratios, and regulations to assess risk transmission and mitigation. The results suggest a need for unified and strengthened accounting and auditing standards to enhance user confidence. Liquidity, solvency, and debt ratios were applied to Tether's balance sheets; while Tether has made efforts to increase its transparency, and although it possesses highly liquid assets, challenges remain regarding its liquidity, solvency, and debt. An independent auditors' valuation is crucial for investor confidence, demonstrating that more specific regulations are required for stablecoins. Future research should explore other stablecoins to comprehensively understand the accounting and auditing challenges in the field.","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140366635","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
Central bank communication in unconventional times: Some evidence from a textual analysis of the National Bank of Poland communication during the COVID-crisis 非常规时期的中央银行沟通：从 COVID 危机期间波兰国家银行通信文本分析中获得的一些证据
IF 0.7
Economics and Business Review Pub Date : 2024-03-29 DOI: 10.18559/ebr.2024.1.1039
Lada Voloshchenko-Holda, Paweł Niedziółka
{"title":"Central bank communication in unconventional times: Some evidence from a textual analysis of the National Bank of Poland communication during the COVID-crisis","authors":"Lada Voloshchenko-Holda, Paweł Niedziółka","doi":"10.18559/ebr.2024.1.1039","DOIUrl":"https://doi.org/10.18559/ebr.2024.1.1039","url":null,"abstract":"The article analyses the communication of the National Bank of Poland (NBP) one year after the announcement of the crisis response package adopted after the outbreak of the COVID pandemic. It presents the perspective of a central bank that first entered unconventional monetary ground during the COVID-crisis. The analysis aims to answer the question of what message about monetary policy objectives may have been conveyed in communication with regard to possible interpretations of the response actions by economic agents. Misinterpretations of policy actions at the time, fuelled by the increased attention to inflation, could later contribute to higher inflation persistence. The article presents findings based on the innovative use of MAXQDA Pro 2022 solutions for textual analysis of central bank’s communication. It points to three inconsistencies in the NBP’s communication that could potentially lead to misinterpretation of the NBP’s policy actions in response to the crisis and thus affect the formation of expectations.","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140367697","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
Determinants of consumer adoption of biometric technologies in mobile financial applications 消费者在移动金融应用中采用生物识别技术的决定因素
IF 0.7
Economics and Business Review Pub Date : 2024-03-29 DOI: 10.18559/ebr.2024.1.1019
Anna Iwona Piotrowska
{"title":"Determinants of consumer adoption of biometric technologies in mobile financial applications","authors":"Anna Iwona Piotrowska","doi":"10.18559/ebr.2024.1.1019","DOIUrl":"https://doi.org/10.18559/ebr.2024.1.1019","url":null,"abstract":"This study aims to identify what determines the use of biometric technologies in the financial applications of banks and FinTechs. The analysis uses data from a survey of 1,000 adult Polish residents. The estimated logit model indicates that the probability of using biometric solutions decreases with age and increases with the level of education and technological sophistication relating to personal innovativeness, experience with biometric technology, and the use of digital technology in both financial and non-financial areas. The work identifies the COVID-19 pandemic as a factor accelerating the adoption of biometric solutions and fostering awareness of the threat of digital technologies invading respondents’ privacy. The study demonstrates the positive impact of trust that phone manufacturers ensure the security of stored funds and data processing on the acceptance of biometric solutions in financial services. This relationship underpins the recommendation to financial institutions in the field of promoting biometric technologies.","PeriodicalId":41557,"journal":{"name":"Economics and Business Review","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140364923","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
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信