European Journal of Economics and Business Studies最新文献_第8页

International Insertion Quality: the European Union (EU-27) Case 国际插入质量:欧盟(EU-27)案例

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p141-152

Eduardo Terán-Yépez, Andrea Guerrero-Mora

{"title":"International Insertion Quality: the European Union (EU-27) Case","authors":"Eduardo Terán-Yépez, Andrea Guerrero-Mora","doi":"10.26417/ejes.v5i1.p141-152","DOIUrl":"https://doi.org/10.26417/ejes.v5i1.p141-152","url":null,"abstract":".This research has a double aim. On the one hand, to introduce the International Insertion Quality (IIQ) construct. On the other hand, to present a classification of the European Union (EU-27) countries to establish which of them have a better IIQ. For this purpose, first, the IIQ construct is presented. Second, the evolution of the exports technological intensity degree of the EU-27 countries between the periods 2001-2003 and 2015-2017 is analyzed. Then, the evolution of the exports' diversification degree, both, by products and by destination markets in the same periods, is studied. This allows to observe in perspective the qualitative changes that have taken place between the two reference periods. In addition, a classification matrix of countries according to their quality of insertion in international trade is presented. The results allow arguing that Germany and France are the countries that have a higher IIQ. Also, there are nations that have a high technological content, but moderate markets diversification and/or products concentration; and other countries that have geographical and/or goods diversification, despite the fact that their exports contain a medium-low-level of technological intensity. This research allows concluding which EU-27 countries should work on their commercial policies to encourage the diversification of their exports and/or the development of products with greater technological content.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121586679","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

Wine as an Investment Opportunity 葡萄酒是一种投资机会

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p7-12

Daniela Majerčáková, Alexandra Mittelman, M. Greguš

{"title":"Wine as an Investment Opportunity","authors":"Daniela Majerčáková, Alexandra Mittelman, M. Greguš","doi":"10.26417/ejes.v5i1.p7-12","DOIUrl":"https://doi.org/10.26417/ejes.v5i1.p7-12","url":null,"abstract":"Market development with non-traditional commodities is not as developed and widespread as the market with traditional commodities. There is much information regarding investments into antiquarian objects but there is not so much regarding other types of commodities. The traditional slovak investor is an investor into classic investment products with lower risk and lower revenue at the same time. As Warren Buffett said, price does not matter, but value matters. In case of some commodities, with we can gain the high appreciation with a small investment, too, despite the high risk. We have to look forward and to think about the future with non-traditional investments as it is the long-term investment. It represents goods that are little liquid, and there is an inactiveness sometimes needed, but on the other hand it is still necessary to follow the market. There are more and more possibilities of investments with the fast-changing world. Sometimes we can get interesting revenues from some irrational investments. The aim of this paper is to analyze conditions of the market with possibilities to invest into non-traditional commodities, where also the investments into wine belong. We have used the description of alternative investments, analysis of facts and conditions as well as the possibilities of non-traditional investments in Slovakia to reach this aim. On the basis of observing the price development, we have made recommendations for the traditional slovak investor with the positive relationship to non-traditional investments and with the positive relationship to risk.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125332848","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

Career Management Trends in Terms of Gender 性别方面的职业管理趋势

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p225-257

Nugzar Paichadze, N. Kharadze, Maia Giorgobiani

{"title":"Career Management Trends in Terms of Gender","authors":"Nugzar Paichadze, N. Kharadze, Maia Giorgobiani","doi":"10.26417/ejes.v5i1.p225-257","DOIUrl":"https://doi.org/10.26417/ejes.v5i1.p225-257","url":null,"abstract":"Career management is a deliberate process including the involvement of an individual in various activities, resulting in a high level of performance, professional growth. Many people think that the career and the job that we choose represent the goal of our existence, and by this we can demonstrate ourselves and our natural inclinations. Our paper deals with career management. Our interest has been caused by gender peculiarities in career management. Gender Equality gives the opportunity to women and men to have an equal access in all areas of public life. In the course of research we set the hypotheses; Hypothesis HP1: Gender Q2 affects Q1 employment field (1)public sector 2) private sector 3) educational institution;); Hypothesis HP3: Gender Q2 affects Q5 how the respondents were accepted to work (by means of an interview, a contest, a direct manner) where we used the Correlation Analysis, a Chi-square Test; Hypothesis HP2: Gender Q2 affects Q4 work experience. Where we used the Correlation Analysis, the test about Homogeneity of Variance (Levene); Hypothesis HP4: Gender Q2 influences Q15 Are you invited to any kind of meetings? Where a single-factor dispersion analysis is used-One Way ANOVA, Correlation Analysis. The survey showed an interesting picture in terms of gender. The impact of the Georgians cultural values and traditions has been sharply revealed in women's career management process. Considering the conclusions and recommendations received as a result of the survey will eliminate the problems in women's career management.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127436861","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

Step by Step for Social Innovation with Neuro-Fuzzy Modelling 用神经模糊模型一步一步地研究社会创新

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p13-23

M. V. Somosi, K. Varga, G. Kocziszky

{"title":"Step by Step for Social Innovation with Neuro-Fuzzy Modelling","authors":"M. V. Somosi, K. Varga, G. Kocziszky","doi":"10.26417/ejes.v5i1.p13-23","DOIUrl":"https://doi.org/10.26417/ejes.v5i1.p13-23","url":null,"abstract":"Innovation as the key element of economic development is a crucial factor in social processes. Technical innovations can be identified as prerequisites and causes of social change and cannot be created without the renewal of society. Technological and economic innovations cannot respond to all social challenges. Natural and material resources are becoming more and more scarce, so it is necessary to use investment assets as efficiently as possible, maximizing social and economic efficiency. It is a major task to address the backwardness of social disparities and to create opportunities for catching up in peripheral regions.The aim of our study is to identify the local level of catching-up opportunities that arise from social innovation efforts, and model values for other disadvantaged areas. The investigated solution is presented as a case study after a structured analysis of the local initiatives of the settlement. In addition to examining the prominent role of local actors and networks, we present the process of social innovation, the framework conditions that determine systemic functioning, as well as the social needs, potentials and barriers that determine social innovation efforts.The study identifies the social, economic and political challenges associated with social needs in peripheral regions, as well as proposals for solutions based on neuro-fuzzy modelling that can be adapted to other disadvantaged areas. Exploring solutions and innovative structures and collaborations provides an opportunity to demonstrate the role of the social innovation process in local-level catching-up initiatives.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122139199","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: 5

Challenges of Financial Management of the Higher Education Institutions in Georgia 格鲁吉亚高等教育机构财务管理的挑战

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p187-206

Tea Kasradze, Vakhtang Antia, Ekaterine Gulua

{"title":"Challenges of Financial Management of the Higher Education Institutions in Georgia","authors":"Tea Kasradze, Vakhtang Antia, Ekaterine Gulua","doi":"10.26417/ejes.v5i1.p187-206","DOIUrl":"https://doi.org/10.26417/ejes.v5i1.p187-206","url":null,"abstract":"The funding of the higher education institutions and its efficient management affects the functioning of the whole system. The level of development of an education and science has an important role in the economic development of the country. Georgia has enough potential to achieve economic development by intellectual and educated human resources. Despite the reforms implemented in the recent years, there are still many shortcomings and challenges left in the education system that are hindering the creation of well-educated and competitive human resources. Without strengthening the education system, it is impossible to participate in a global competition. The increasing of financing of the education system over the years does not mean raising the quality of education. Developing the correct strategy and tactics of the reform and adequate and efficient distribution of financial resources is crucial. The aim of the paper is to study impact of the existing funding policy on higher education system in Georgia. The structure and dynamics of the funding of the higher education institutions, the nature and importance of the already funded projects are examined in the study. The issue of promotion of development of education through the reforms implemented in the education system is also discussed and analyzed in it. The study is based on the qualitative and quantitative analyses. The recommendations issued within the framework of the study will support stakeholders to overcome the current challenges and improve financial management policy of higher education institutions.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124525154","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: 4

A Linear and Non-Linear Causality Analysis between Military Expenditures and External Debt in NATO Member Countries 北约成员国军费开支与外债的线性与非线性因果关系分析

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/EJES.V5I1.P37-45

S. Karagianni, M. Pempetzoglou

引用次数: 1

Management Accounting Maturity Levels Continuum Model: a Conceptual Framework 管理会计成熟度水平连续体模型:一个概念框架

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p24-36

P. Lebedev

{"title":"Management Accounting Maturity Levels Continuum Model: a Conceptual Framework","authors":"P. Lebedev","doi":"10.26417/ejes.v5i1.p24-36","DOIUrl":"https://doi.org/10.26417/ejes.v5i1.p24-36","url":null,"abstract":"Until now, in the financial domain, there were only few attempts made to develop maturity models – a useful tool to identify strengths and weaknesses of certain domains of an organization. The aim of this paper is to present a maturity model for management accounting. The method used to develop the model is an interpretive approach, in which an exploratory sequential mixed method research design was applied to broadly explore and understand data on management accounting systems in various settings and in its historical perspective. This study extends my previous research on development of management accounting and financial leadership (Lebedev, 2014, 2015, 2016, 2018, 2019b, 2019a). The framework traces 10 prototype roles of management accounting along their continuum of maturity (from “non-existent” to “strategic leadership”). Each maturity level reflects the extent to which management accounting creates value for its users based on the support provided for “conversations” among stakeholders, the deepness of leadership “embodied” into the management accounting function, and the effectiveness of management accounting principles and management accounting practices (MAPs) employed. This study contributes to the theory of management accounting by offering a framework for understanding of the evolution of financial function and management accounting. In practical terms, the results of the research could be applied to support decisions in transformation of financial function along its maturity continuum (both conducted internally by managers and/or with external support of consultants and advisors), supporting the process of reconciliation of current practices of a company being transformed to a proposed transformational strategy and chosen direction of implementation.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115256817","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

Determinants of Organizational Commitment in Emerging Market: Korean Expatriates in India 新兴市场组织承诺的决定因素:印度的韩国侨民

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p116-125

Hyeong-Deug Kim

引用次数: 0

Environmental and Social Sustainability in UK Construction Industry: a Systematic Literature Review 英国建筑业的环境和社会可持续性:系统文献综述

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/EJES.V5I1.P100-115

Fotios Misopoulos, V. Manthou, Z. Michaelides, Ayomide Adebayo

{"title":"Environmental and Social Sustainability in UK Construction Industry: a Systematic Literature Review","authors":"Fotios Misopoulos, V. Manthou, Z. Michaelides, Ayomide Adebayo","doi":"10.26417/EJES.V5I1.P100-115","DOIUrl":"https://doi.org/10.26417/EJES.V5I1.P100-115","url":null,"abstract":"Research on sustainability in the construction industry is common in construction journals addressing the potential adverse effects conventional practices have in the construction community. Sustainability is addressed through the environmental, social and economic impacts in literature and researchers and practitioners always drive the need for an equal attention on these three dimensions, but not so successfully at present. Sustainability covers a broad content with various suggested approaches arising from different countries all over the world. Previous studies have investigated sustainable construction issues as a global concept and in individual developed countries such as the US, Australia, and China. The aim of this research is to investigate the extent of coverage, by academia, of the sustainability concept in UK construction industry, with a focus on the environmental and social aspects of sustainability, based on the Triple Bottom Line framework. The researchers conducted a systematic literature review, searching relevant articles with predefined criteria in two major bibliographical databases, which offer great coverage of the existing academic journals in social sciences. The study utilised the PRISMA reporting approach and the search resulted in thirty-one suitable articles. The findings revealed that environmental sustainability receives much more attention than social sustainability. Added emphasis is given to green buildings and materials used. Government regulations seem to be the leading driver for adopting sustainable practices, while lack of knowledge/awareness of sustainable best practices is the leading challenge.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129077315","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: 9

The Impact and Effects of Financial Reporting in the Public Accounting Econometric Analysis Model: Revenue and Expenditures for Period 2007-2017 公共会计计量分析模型中财务报告的影响和效果:2007-2017年期间的收入和支出

European Journal of Economics and Business Studies Pub Date : 2019-04-30 DOI: 10.26417/ejes.v5i1.p46-66

Lulaj Enkeleda

{"title":"The Impact and Effects of Financial Reporting in the Public Accounting Econometric Analysis Model: Revenue and Expenditures for Period 2007-2017","authors":"Lulaj Enkeleda","doi":"10.26417/ejes.v5i1.p46-66","DOIUrl":"https://doi.org/10.26417/ejes.v5i1.p46-66","url":null,"abstract":"This scientific paper it aims to look at the importance and effects of financial reporting in public accounting by analyzing incomes (receipts) and expenditures (payments) in the money cash during the period 2007-2017. The impact and effects of globalization and the numerous changes in various economic activities, in particular financial reforms in transition countries with particular emphasis on the state of Kosovo, added the need for application and harmonization of accounting standards and financial reporting standards. The importance of applying these standards is to increase the importance and effects on financial reforms by applying a set of uniform and rigorous rules for financial reporting in the annual, nine-month, six-month, quarterly, and monthly financial statements. Thus, the purpose of this scientific paper is the ecometric analysis of financial statements for receipts and payments based in the cash money ,which include public revenue and public expenditures during the 10 year period ,using statistical analysis and tests such as: regression, anova, t-test, intercept, degree of freedom, multiple R, square R, F, and others models that coincide this research for each variable, proving hypotheses or not, how important and what have been the effects on financial reforms during 2007-2017. Findings from this research will be help the state of the Kosovo look at financial reforms and comparability between the years for each variable.","PeriodicalId":448769,"journal":{"name":"European Journal of Economics and Business Studies","volume":"242 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133842807","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