Contemporary Economics最新文献_第6页

Manipulation and Propaganda in the Russian Media: The Case of the Vriemia News Programme (2017-2019) 俄罗斯媒体的操纵与宣传:以Vriemia新闻节目为例(2017-2019)

IF 2.1

Contemporary Economics Pub Date : 2021-12-01 DOI: 10.5709/ce.1897-9254.464

Anna Llanos-Antczak, Z. Śliwa

{"title":"Manipulation and Propaganda in the Russian Media: The Case of the Vriemia News Programme (2017-2019)","authors":"Anna Llanos-Antczak, Z. Śliwa","doi":"10.5709/ce.1897-9254.464","DOIUrl":"https://doi.org/10.5709/ce.1897-9254.464","url":null,"abstract":"Information is a powerful tool used in any society and by any nation to create excepted perception of reality. Russian information operations have always been a very interesting example of using various media to manipulate international and domestic opinion in support of national (government) objectives. The situation has not changed in the contemporary information environment based on the nation’s experiences and skilful utilization of emerging tools and technologies. Those capabilities are used pragmatically by Kremlin-controlled media to shape the future among younger people. In this respect, the paper is based on research conducted in selected Moscow and Saint Petersburg universities, responsible for educating future generations. The research is based on young adults’ perception of the information provided by Channel One (Russian: Первый канал). This is the most influential and popular television channel controlled by the current government; therefore, it plays a significant role in spreading propaganda to shape the perception of the realm by domestic and foreign audiences alike. The authors conducted research in the years 2017-2019, employing the survey method to find out what is the effect of television-based propaganda type of information to manipulate the recipients. The research revealed that, although the Russian media strongly influences the study group, the respondents recognize the utilization of propaganda, which is founded on a one-sided narrative, and they are not easily manipulated. Moreover, the results presented that there is an interdependence between the favourable opinions about Channel One’s Vriemia news coverage and vulnerability to manipulation and propaganda techniques.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"24 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76547159","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 Use of Accounting Policy Options under IFRS in Europe: Do Country, Industry, and Topic Factors Matter? 国际财务报告准则下会计政策选择在欧洲的使用:国家、行业和主题因素重要吗?

IF 2.1

Contemporary Economics Pub Date : 2021-09-08 DOI: 10.5709/ce.1897-9254.450

Karsten Eisenschmidt, Joanna Krasodomska

{"title":"The Use of Accounting Policy Options under IFRS in Europe: Do Country, Industry, and Topic Factors Matter?","authors":"Karsten Eisenschmidt, Joanna Krasodomska","doi":"10.5709/ce.1897-9254.450","DOIUrl":"https://doi.org/10.5709/ce.1897-9254.450","url":null,"abstract":"Since the formation of the International Accounting Standards Board (IASB), the use of In-ternational Financial Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used unanimously all over the world. This paper focuses on differences in countries’ approaches to IFRS. Our study aims to investi-gate the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and topic-specific firm factors. We analyze financial statements of 416 companies of the STOXX Europe 600 operating in 17 European countries. We use content analysis to identify the companies’ decisions to choose a particular option allowed under IFRS and run a logistic regression to identify potential factors that influence them. Our findings suggest that the factors under investigation do not always have a significant influence on the accounting option choice. However, the country variables seem to have a stronger influence than industry or topic variables. The study contributes to the body of literature mainly because it investigates a uniform European setting with the use of the 2017 data and it covers coun-tries not included in previous studies. Its results also provide a basis for discussion on the fi-nancial statements quality and the impact of IFRS across countries.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"66 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88787077","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

Public Views of the Economy of the Renewable Energy Sources: Evidence from Russia 公众对可再生能源经济的看法:来自俄罗斯的证据

IF 2.1

Contemporary Economics Pub Date : 2021-09-08 DOI: 10.5709/ce.1897-9254.447

D. Štreimikienė, V. Akberdina

{"title":"Public Views of the Economy of the Renewable Energy Sources: Evidence from Russia","authors":"D. Štreimikienė, V. Akberdina","doi":"10.5709/ce.1897-9254.447","DOIUrl":"https://doi.org/10.5709/ce.1897-9254.447","url":null,"abstract":"Recent worldwide growing awareness of the global climate changes stressed the importance of developing and supporting the renewable energy sources (RES). However, the public support for RES varies across various countries and regions, especially those abundant in traditional fossil fuels. This paper presents the analysis of the public views of the economics of the renewable energy using the results of the online survey (N = 750) conducted in several regions of the Russian Federation, a country abundant in natural gas and oil. Our results indicate that there is a mixed opinion on trust in RES as opposed to the traditional energy sources. Even though we found some support for the renewable energy technologies, it appears that it is correlated with the respondents’ concerns about the environmental protection and sustainable development as well as with some demographic variables. The outcomes of the regression analysis confirmed that positive attitudes towards climate protection predetermined the support for various types of RES, while the financial or political gains did not come through as significant. The results indicate that public views on the renewable energy sources could and should be shaped by the information campaigns and presentations in mass media conducted by relevant policymakers and public authorities.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"42 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86627180","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

Foreign Direct Investment - Domestic Investment Nexus: Evidence from India 外国直接投资-国内投资关系:来自印度的证据

IF 2.1

Contemporary Economics Pub Date : 2021-09-08 DOI: 10.5709/ce.1897-9254.448

A. Babu

引用次数: 2

How covid-19 quarantine(S) can generate poverty? covid-19隔离如何导致贫困?

IF 2.1

Contemporary Economics Pub Date : 2021-09-08 DOI: 10.5709/ce.1897-9254.453

M. A. R. Estrada

{"title":"How covid-19 quarantine(S) can generate poverty?","authors":"M. A. R. Estrada","doi":"10.5709/ce.1897-9254.453","DOIUrl":"https://doi.org/10.5709/ce.1897-9254.453","url":null,"abstract":"This research paper attempts to show visually how the COVID-19 quarantines can generate mas-sive unemployment, constant expansion of inflation, reduction of the purchasing power parity, and poverty expansion from a multidimensional perspective. This visualization is only possible by creating a new multivariate graphical modeling called “The Multidimensional Poverty Kaleidoscope Graph.” The multidimensional poverty kaleidoscope graph is not intended to use a forecasting model in any case. However, its application is not limited to the study of a particular group of coun-tries. It is not constrained by issues about the region or countries interested in applying the multidimensional poverty kaleidoscope graph. There are four primary phases in the implementation of the multidimensional poverty kaleidoscope graph. The first phase is the design of the input-output-table. The second phase is divided into two sections of analysis: the first section of analysis assumes that the COVID-19 quarantine time framework growth rate (Y = Independent variable) impacts directly on our four variables in analysis, such as the inflation growth rate (X1);the unemployment growth rate (X2);purchasing power parity growth rate (X3);the government budget deficit (X4). In the second section of the analysis, the last past four variables in analysis became our dependent variables and directly affected the poverty growth rate (Z). The third phase is the construction of the multidimensional poverty kaleidoscope graph. Finally, the multidimensional poverty kaleidoscope graph was applied to three countries, such as the U.S., Malaysia, and Guatemala. © 2021, University of Economics and Human Sciences in Warsaw. All rights reserved.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"62 1","pages":"332-338"},"PeriodicalIF":2.1,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85210548","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

Concubinage in the Polish Tax Law 波兰税法中的纳妾制度

IF 2.1

Contemporary Economics Pub Date : 2021-09-08 DOI: 10.5709/ce.1897-9254.454

A. Goettel

{"title":"Concubinage in the Polish Tax Law","authors":"A. Goettel","doi":"10.5709/ce.1897-9254.454","DOIUrl":"https://doi.org/10.5709/ce.1897-9254.454","url":null,"abstract":"The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the principles of taxation of cohabitants. The study analyzes not only taxes on natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants do not have the right to any preferential taxation rules, above all tax reliefs and exemptions. Moreover, the analysis of the research material clearly indicates that staying in cohabitation can even aggravate the situation of a cohabitant under tax law (which can be seen perfectly well on the example of a cohabitant's liability for his partner's taxes). On the basis of a critical analysis of the Polish tax law provisions, the general thesis has been formulated that the situation of cohabitants is affected by deep asymmetry, because on the one hand the legislator uses cohabitation to improve the allocation of public revenues, but on the other hand it does not include cohabitants with pro-family tax policy (although cohabitation is very similar to marriage). The study includes certain demands on the legislator, thanks to which it is possible to cover cohabitants by pro-family tax policy.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"27 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82316100","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

Corporate Financial Performance and Tobin’s Q in Dividend and Growth Investing 股利和成长型投资中的公司财务绩效和托宾Q值

IF 2.1

Contemporary Economics Pub Date : 2021-09-08 DOI: 10.5709/ce.1897-9254.449

Hanna Mysaka, I. Derun

{"title":"Corporate Financial Performance and Tobin’s Q in Dividend and Growth Investing","authors":"Hanna Mysaka, I. Derun","doi":"10.5709/ce.1897-9254.449","DOIUrl":"https://doi.org/10.5709/ce.1897-9254.449","url":null,"abstract":"Investor attracting and keeping requires both successful management of a company’s financial performance and an investor’s behavior knowledge, as well as monitoring of stock market current trends. This paper contains the study results on the influence of public companies’ financial performance on Tobin’s q as a common measure of investment opportunity for dividend (income) investors and growth investors in conditions of competition and financing limitations. The goal of this article is to identify the financial performance indicators of public companies, influencing their Tobin’s q, for dividend (income) investing and growth investing respectively. We determined that the proxies for the variables of the Tobin’s q function should be different for different investment styles. For this reason, we composed two sets of financial ratios that reflect financial performance specifics of dividend (income) stock companies and growth stock companies for the quantitative assessment of these investor types’ preferences. The analysis results led to the conclusion that a company can attract attention of dividend (income) investors by demonstrating higher levels of dividend payments. Whereas, growth investors are sensitive to the level of company’s business activities, which is related to its revenue. Based on the results of this study, we believe that investment decisions’ successfulness depends on the reliability of the issuer’s financial statements. In our conclusions, we suggest that public companies’ managers focus on the financial performance that best correlate with the preferences of certain type of investors, which is a promising way to attract and keep their investors.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"31 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90538584","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

Can Adaptive Market Hypothesis Explain the Existence of Seasonal Anomalies? Evidence from Dhaka Stock Exchange, Bangladesh 适应性市场假说能否解释季节异常的存在?证据来自孟加拉国达卡证券交易所

IF 2.1

Contemporary Economics Pub Date : 2021-04-30 DOI: 10.5709/CE.1897-9254.444

Tahmina Akhter, Othman Yong

{"title":"Can Adaptive Market Hypothesis Explain the Existence of Seasonal Anomalies? Evidence from Dhaka Stock Exchange, Bangladesh","authors":"Tahmina Akhter, Othman Yong","doi":"10.5709/CE.1897-9254.444","DOIUrl":"https://doi.org/10.5709/CE.1897-9254.444","url":null,"abstract":"This paper examines the behavior of seasonal anomalies in Dhaka Stock Exchange (DSE) of Bangladesh and whether the time varying nature of the anomalies is in line with Adaptive Market Hypothesis (AMH). With this aim the research investigated whether the changes in market conditions, for example: up and down market states, stock market bubbles and crashes, initiation of automated trading system and circuit breaker system can affect the behavior of calendar anomalies and therefore, can provide justification for the seasonal patterns in DSE. To achieve the stated objectives, this study utilizes daily general index values of DSE from 1993 to 2018, with GARCH (1,1) model, Markov switching model, subsample analysis and rolling window analysis. The findings support the existence of AMH at DSE in the form of time-varying nature of seasonal anomalies. However, not all seasonal anomalies examined in the study were found to grow weaker over time. The most important finding of this study is that the investors in emerging stock markets, for example DSE, may not learn from the past investment experiences and show the adapting ability towards changed market conditions in the same manner like the investors in a developed market.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"33 1","pages":"198-223"},"PeriodicalIF":2.1,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88346439","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

Recognition of Taxes and Implementation of Tax Procedures by SMEs in Albania 阿尔巴尼亚中小企业对税收的承认和税收程序的实施

IF 2.1

Contemporary Economics Pub Date : 2021-04-30 DOI: 10.5709/CE.1897-9254.445

Etleva Bajrami

{"title":"Recognition of Taxes and Implementation of Tax Procedures by SMEs in Albania","authors":"Etleva Bajrami","doi":"10.5709/CE.1897-9254.445","DOIUrl":"https://doi.org/10.5709/CE.1897-9254.445","url":null,"abstract":"In Albania, most businesses are classified as SMEs and their importance in the economy has grown exponentially in recent years. As SMEs comprise the majority of businesses, their taxes are crucial for the state budget. The purpose of this paper is to understand the SMEs’ attitude toward tax compliance. The objective of this research is to assess tax knowledge of SMEs as a precondition for tax compliance. Tax noncompliance has been a prevalent issue, and the tax authorities have undertaken a reform in this regard. This paper aims to understand the current situation regarding tax compliance. The current study is based on questionnaires distributed to 348 SMEs. Businesses responded to questions related to the recognition of taxes, duties and procedures. SMEs are separated in two groups, small and medium by annual turnover, in order to achieve the most accurate survey results. The results of the questions were not always the same for both groups. There are more small businesses that are not familiar with taxes, duties and tax procedures, resulting in conclusion that medium businesses are more tax compliant than small businesses. Tax authorities need to know the situation of SMEs, get their opinions on taxes and duties and take them into consideration.","PeriodicalId":44824,"journal":{"name":"Contemporary Economics","volume":"82 1","pages":"224-239"},"PeriodicalIF":2.1,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86524766","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

Primary Fiscal Performance, Economic Growth, and Public Debt in Lebanon 黎巴嫩的主要财政绩效、经济增长和公共债务

IF 2.1

Contemporary Economics Pub Date : 2021-04-30 DOI: 10.5709/CE.1897-9254.443

Carole Ibrahim

引用次数: 3