European Journal of Economics and Business Studies最新文献

{"title":"The “Sustainable Destination Structure” for Sustainable Tourist Demand - Selective Marketing for Sustainable Tourism Demand for Unpolluted Areas","authors":"Ines Ana Maria Jaho","doi":"10.26417/194gjz98","DOIUrl":"https://doi.org/10.26417/194gjz98","url":null,"abstract":"Observing the recent developments of the demand for tourist products, we notice some very important changes in the tourists’ preferences of consumption toward a different sense of quality, asking for new quality models based on virginity, pure nature, highly maintained clean spaces, authenticity, cultural heritage and high responsibility and consciousness on sustainability. The natural environment represents the main resource to this demand on many tourism destinations. This is related to the fact that tourists increasingly are interested in spending their holidays in unspoiled natural territories. To this end, destination managers recently are under increased pressure to improve their eco-quality, maximize the hygiene, as well as to implement ecologically sustainable practices and systems. Based and stimulated by this evidence, a process of selective targeting/segmentation of tourist market could be an approach to sustainable destination management, both generally in the international market, but very promising to the Albanian case of the tourist sector future development, focusing at the region of Elbasan. Considering and analyzing the ecological footprint of Albania, and particularly that of Elbasan region, this paper will try to test these possibilities. To observe the feasibility of this approach, the study will be focused on tourists, between Albanians and foreign visitors, regarding their main reasons of returning in the same destinations. The questions to be treated will be mainly focused on the quality of the tourist services, the environmentally friendly behavior, as well as psychographic, behavioral, and socio-demographic personal characteristics of the tourists. Focusing and deepening in sustainable tourism destinations’ management could foster the increase in the number of day-vacations for one year, strongly also influencing the normal development of the supporting industries. This asks for techniques which focus on eco-tourism and sustainability at the destinations, even why the tourist himself generally may not necessarily be interested in protecting and caring to the local environment. In conclusion, the study confirms the increasing trend of the orientation of the tourist demand toward unpolluted destinations and attractions, as well as the tendency to safeguard the environment and to use sustainable tourist resources","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"8 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":"117196074","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}

{"title":"Factors Influencing Tax Evasion of Businesses: The Case of Albania","authors":"Meleq Hoxhaj, Kamolli Erjus","doi":"10.26417/233qcq96","DOIUrl":"https://doi.org/10.26417/233qcq96","url":null,"abstract":"The aim of this paper is to analyse factors affecting tax evasion of businesses in Albania. Business tax evasion is a phenomenon that has to do with people trying not to pay the level of taxes they owe, as such it is understood to be as old a phenomenon as taxation. Factors affecting tax evasion vary from country to country, although they can be grouped into economic, psychological and social factors. Nowadays tax evasion has become an increasingly worrying phenomenon so it is important to analyse the factors that make people have an unethical attitude towards taxes, in order to identify the policies needed to mitigate this phenomenon. In our paper we initially made a description of this phenomenon and the main influencing factors. Following the data collected through a questionnaire in some businesses in Albania we have made an analysis to find the relationship between the tendency for business evasion and demographic factors such as age and gender of the person as well as factors such as the period of operation of the firm in the market, the size of the firm and the perception of the level of fines. The results show that young people, men, new firms in the market, large firms and when the perception of the level of fines is low there is a greater tendency for evasion.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"35 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":"125500365","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}

{"title":"Measurements of Organizational Excellence – Development of Holistic Excellence Practices for Free Zones in Dubai","authors":"Sharifa Aldarmaki, Bahari Yaakub Kamarul","doi":"10.26417/387zyw82","DOIUrl":"https://doi.org/10.26417/387zyw82","url":null,"abstract":"The implementation of excellence in organizations is often subjected to different evaluation when completed since organizations may decide to use different excellence model. The problem of uneven evaluation for all sectors have motivated this paper which aims to review measurements of organizational excellence in order to determine a holistic excellence practice for the Free Zones in Dubai and potentially in the UAE. In this context, organizational excellence is reviewed as a concept with different dimensions that are important for high performing organizations. A total of 50 published articles from 2014 to 2020 in journals have been collected listed on the SCOPUS database and google scholar. It aims to address the gaps regarding organizational excellence in Free Zones and to determine areas of future research that may enhance organizational excellence in Free Zones in Dubai. The study adopted the systematic literature review approach to identify articles relating to organizational excellence. The findings indicate that certain dimensions of organizational excellence such as leadership, people or staff, processes and policy, and resources may help an organization to achieve excellence. The implication of this finding is that these four dimensions may be further investigated in Dubai Free Zones to determine the status of excellence, and the impact of organizational excellence in Free Zones in Dubai may be assessed against other organizational factors.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"33 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":"126247391","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}

{"title":"Internet use and its importance in Kosovo","authors":"Hysni Terziu","doi":"10.26417/765jrr42","DOIUrl":"https://doi.org/10.26417/765jrr42","url":null,"abstract":"The Internet as a communication medium, with its possibilities and its rapid development, revolutionized the way of doing business, so much so that it pushed a large number of economists to declare that, in the coming years of doing business through information technology, will be one of the most preferred opportunities for businesses and consumers across the globe. The main purpose of this paper is to identify the opportunities that businesses have to influence the economic development in the Republic of Kosovo, through their ability to generate new jobs, increase exports, and contribute to improving the living standards of the citizens of the Republic of Kosovo. Kosovo, using the Internet, as a contemporary and competitive form of business development. In order to realize such an environment, of course we have to consider two main issues, one to recognize and identify the problems that business has and another issue, how much human and material capacity Kosovo has, to provide a favorable environment. doing business online. The study realizes the first issue, which means that, in a scanned way, we tell the decision-making institutions that here are the administrative barriers that concern the business, here are the obstacles that unfairly tire the business, etc. The second issue should be asked by the relevant institutions and it should be noted that, if we want a success and sustainable economic development, then Kosovo should also provide an attractive business environment by applying the Internet.We conclude that favorable conditions must be created for the development of business and the Internet, in order for it to be efficient and sustainable, which is a necessary precondition for achieving the main goals of a sustainable economy, which contributes to the generation of countries. new jobs, improving the welfare and living standards of citizens in the Republic of Kosovo.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"11 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":"123713628","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}

{"title":"The impact of economy on the fight against trafficking in human beings in Kosovo","authors":"Arjeta Shaqiri Latifi","doi":"10.26417/983zgr81","DOIUrl":"https://doi.org/10.26417/983zgr81","url":null,"abstract":"This research is focused on the study of the phenomenon of trafficking in human beings and combating this denigrating phenomenon of society, through the development of the economic factor. The economic environment (factors; political, economic, social, technical-technological) and the development of Kosovo's economy are studied, as a development potential of standard of living, which affects the fight against trafficking in human beings in Kosovo. A special role in the study has the issue of employment, with a focus on the labor market (potential of supply and demand for work), employment opportunities, wages, and living standards, interpersonal relationships (employer-employee) as the dominant factor which affect the preservation of dignity, integrity and creating hope and perspective for a life in a healthy and sustainable society. Trafficking in human beings in Kosovo has become a major concern of Kosovar society which is developing in the form of modern slavery, through individual crime and organized crime, in order to create profitable favors for individuals or organized groups. The purpose of the research was to analyze the level of economic development in Kosovo, development trends, in order to have a clear picture of the causes and indicators that present the current economic and social situation in Kosovo, as well as the promising prospects for the younger generations. This paper presented the statistical data available from the relevant institutions, related to economic development, unemployment, living standard (poverty), etc. The thesis of this paper is: Does economic development have an impact on combating trafficking in human beings in Kosovo? For the work of this study are used the theories of various world authors, which have addressed the issue of economic development, employment, living standards and social welfare issues. This study aimed to assess the economic situation in Kosovo, economic development opportunities, employment and its consequences in combating trafficking in human beings in Kosovo. This study had identified the findings recommendations on economic factors who had a direct impact on combating trafficking in human beings and the social consequences that are reflected in society.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","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":"122288126","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}

{"title":"Relationship Between Exchange Rate and Trade Balance: \"the Case of Albania\"","authors":"Alan Korbi, Benarda Banushaj","doi":"10.26417/646vvc21d","DOIUrl":"https://doi.org/10.26417/646vvc21d","url":null,"abstract":"This paper analyzes the relationship that exists between the trade balance and the exchange rate. For a clearer picture of the results, other macroeconomic factors that are thought to have an impact on the trade balance, such as economic growth, trade openness, foreign direct investment, and remittances are analyzed. The main objective of this paper is to empirically identify the impact that exchange rate volatility has on the trade balance, specifically Albania. The study uses data obtained from the World Bank and INSTAT for the period 2000-2018. The method used is the empirical method in presenting the facts and the performance of macroeconomic factors and the econometric method in analyzing the relationship between the exchange rate and the trade opening. The VAR model was used to estimate the regression results and the evaluation procedure for the parameters is time series, using data on trade as a percentage of GDP, Euro / ALL exchange rate, foreign direct investment, economic growth, and remittances. The results of this study show that in the case of the Republic of Albania according to the VAR model there is no stable relationship between the exchange rate and trade.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"314 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124455458","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}

{"title":"Financial and Fiscal Reporting, the Effect on the Financial Statements: The Case of Vlora","authors":"Brisejda Ramaj Zenuni","doi":"10.26417/259uoq44g","DOIUrl":"https://doi.org/10.26417/259uoq44g","url":null,"abstract":"Understanding and analyzing accounting and fiscal reporting practices is by no means simple, as they are characterized by complexity and ongoing dynamics. The relationship between accounting and fiscal reporting and the correlation that exists between them is one of the most debated and analyzed phenomena worldwide. It is an early relationship that has evolved over time and has often been accompanied by discussions about its convergence and divergence. The fiscal system has also undergone numerous changes, which has given its impact on the reporting of economic entities. These changes are an integral part of the process of reforming the fiscal system, which has faced many challenges, which definitely require high efficiency and effectiveness, led by the aspiration to be as close as possible to European standards. Often these changes in the fiscal system have not provided scope or do not converge with the accounting rules, which have served as the beginning of the creation of dual models of accounting and fiscal reporting. In this paper, both primary and secondary data were used. Primary research was based on quantitative research through the distribution of questionnaires and qualitative research through interviews with financial experts of entities and tax administration officials. On the other hand, economic development and the intention to be part of European countries, has brought the need for global integration of the capital market. Global investors are interested in cross-border financial reporting, making it a necessity to implement International Accounting Standards and adapt them to the spaces created by our country. The information needs of global investors have forced accounting professionals and institutes to work for harmonization. The result of the work is the construction and testing of an important conceptual model that dictates the potential factors of creating differences in reporting, as a result of dual reporting models. Therefore, there has long been a need for companies around the world to communicate using a common accounting language. Country-specific principles are so diverse that the aspiration for an integrated global capital market can only be fulfilled through a uniform financial reporting code.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122583864","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}

{"title":"Sustainability in Corporate Practice Certification Based on Din and Iso","authors":"Georg Sievers","doi":"10.26417/411vgz16b","DOIUrl":"https://doi.org/10.26417/411vgz16b","url":null,"abstract":"The term sustainability is increasingly evolving as a buzzword and is frequently used in a manner which is different to its original meaning. Building upon the triple bottom line discussion one can however ascertain that the current social, ecological and economic challenges represent fundamental issues for the corporate context. In this manner it is a matter of business sustainability (BST)/ \"Corporate Sustainability\" (CS) and the significance for \"Sustainable Development\" (SD) in an enterprise. SD can therefore be an expression of ethical thinking and conduct within an enterprise which means that sustainability should be embedded firmly in corporate strategies and role models and must be the object of all forms of corporate/political decision-making. In this manner a company meets the requirements of so-called sustainability ethics which represents a combination of ethical thoughts and sustainable objectives. In this regard certification in the company based on the German industrial norm (DIN)/ the instructions of the International Standard Organization (ISO) can help to ensure the implementation of sustainability in the company. However, these activities cannot merely be ticking off checklists but must be implemented in the context of the corporate culture.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"242 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129774552","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}

{"title":"Behavioral Analysis of Sustained Individual Investors","authors":"A. Paatela, Jordi Weiss","doi":"10.26417/841dpm95y","DOIUrl":"https://doi.org/10.26417/841dpm95y","url":null,"abstract":"With a direct access to 32 self-directed investors from two European countries and the USA, we found that with experience, investors learn to mitigate well-studied behavioral biases while new biases and convictions emerge. The explorative interview method revealed reasons for seemingly irrational behavior not discovered by existing empirical studies using aggregated quantitative data. Thematic analyses were done using open coding and predefined concepts of mainstream and behavioral finance. The findings were contrasted with empirical literature and validated with expert interviews. Learning from mistakes, investors in our sample acknowledged the presence of emotions and built ways to mitigate behavioral issues. We found that overconfidence referenced in numerous studies diminishes after initial enthusiasm; underconfidence may emerge after painful losses. Illusion of control could not be identified. Instead, investors reported feeling of insufficient control on their investments. An important new bias candidate, tangibility bias was discovered which makes investors accept lower financial utility if they feel being in control of their investments. Tangibility bias contributes to less efficient portfolios due to the priority for small number of well-known investments instead of well-diversified but not transparent funds. Beyond decision-making biases, investors had developed experience-based convictions which may be rational or unfounded. Taking into account non-financial motivations, we argue that seemingly irrational actions have a purpose and efficacy.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116262723","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}

{"title":"The Contribution of Emotional Intelligence to Human Resource Development and Career Success: a Review","authors":"Chagelishvili Ana","doi":"10.26417/628dhv60q","DOIUrl":"https://doi.org/10.26417/628dhv60q","url":null,"abstract":"This paper is the review of the main scientific literature about the role of emotional intelligence in career success and human resource development. It aims to analyze how emotional intelligence and its components determine human resource development or career success. Through documentary analysis the paper is based on reviewing leading scientific publications and summarizes main theoretical approaches. The results of the analyze show that emotional intelligence helps employees in many ways to achieve success at work and also highlight the need for more attention to the development of employees' emotional intelligence in organizations. The review also addresses promotion issues which consideration will avoid organizations further problems. This analysis will be especially useful for managers to improve the quality of employees' performance. This review on emotional intelligence issues in terms of career success contributes to review literature about human resource management and development and it may also indicate future directions for surveys.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115998536","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}