Ekonomski Pregled最新文献_第9页

Sovjetska industrijalizacijska debata 苏联工业辩论

IF 0.5

Ekonomski Pregled Pub Date : 2021-01-01 DOI: 10.32910/ep.72.5.4

Dimitrije Birač

引用次数: 0

Are Individual Inventors Invisible? 个人发明家是隐形的吗?

IF 0.5

Ekonomski Pregled Pub Date : 2021-01-01 DOI: 10.32910/ep.72.6.3

V. Sugar, Alen Belullo, Emin Džanić

引用次数: 0

Stock Dividend Ex-Day Abnormal Return 股票股利除日异常回报

IF 0.5

Ekonomski Pregled Pub Date : 2021-01-01 DOI: 10.32910/ep.72.5.2

Eyup Kadioglu, Ayhan Kirbas

引用次数: 2

Does financial literacy make the difference in non-life insurance demand among European countries? 金融知识是否决定了欧洲国家非人寿保险需求的差异？

IF 0.5

Ekonomski Pregled Pub Date : 2020-07-20 DOI: 10.32910/ep.71.4.3

M. Ćurak, S. Pepur, Dujam Kovač

{"title":"Does financial literacy make the difference in non-life insurance demand among European countries?","authors":"M. Ćurak, S. Pepur, Dujam Kovač","doi":"10.32910/ep.71.4.3","DOIUrl":"https://doi.org/10.32910/ep.71.4.3","url":null,"abstract":"While risk aversion and affordability of insurance are considered as the most important determinants of non-life insurance demand, understanding and knowledge of complex non-life insurance products are less researched. Studies on insurance demand conducted at the cross-section level, which include education, usually use it as a proxy for risk aversion and to a limited extent as a measure of financial literacy. Moreover, the general level of education does not accurately reflect the level of understanding of sophisticated insurance instruments. Consequently, the main aim of this research is to analyse the impact of financial literacy on the demand for non-life insurance by applying a more precise measure of financial literacy. The empirical analysis is based on the dataset of 38 European countries in the period from 2010 to 2016 and is done using the panel data analysis technique. Research findings confirm that financial literacy makes the difference in non-life insurance demand among European countries, while controlling for other economic, social/cultural, market structure and institutional determinants of non-life insurance demand. The paper contributes to the literature on non-life insurance demand, especially the one on the relationship between financial literacy and the demand for non-life insurance.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49318833","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

External auditor’s analytical procedures and their impact on discovering material misstatements 外部审计师的分析程序及其对发现重大错报的影响

IF 0.5

Ekonomski Pregled Pub Date : 2020-06-18 DOI: 10.32910/ep.71.3.4

Abdul Razzak Alshehadeh, Abdallah Atieh

{"title":"External auditor’s analytical procedures and their impact on discovering material misstatements","authors":"Abdul Razzak Alshehadeh, Abdallah Atieh","doi":"10.32910/ep.71.3.4","DOIUrl":"https://doi.org/10.32910/ep.71.3.4","url":null,"abstract":"This study aims to identify the impact of the external auditor’s analytical procedures on the financial statements and reports for the detection of material misstatements of the Jordanian commercial banks. The impact of independent variables (profitability, liquidity, capital solvency and the employment of funds ratios) on the dependent variable (the detection of material misstatements) was measured. The dependent variable is represented by the earnings management, which is measured by the discretionary accruals. The quantitative standard method was used to analyse the financial statements and analytical procedures; moreover, the Jones Model was used to measure earnings management. Additionally, the multivariate linear regression model was used to test the hypothesis of the study, and to indicate the relationships between the variables. The study population consisted of five Jordanian commercial banks. The data was collected from 2011 to 2017. This study concluded that there is no statistically significant impact of the analytical procedures relating to the ratios of liquidity, profitability, solvency, and employment of funds that the external auditor could undertake to discover material misstatement of the financial statements of Jordanian commercial banks. Finally, the study recommended that auditors should be highly competent and deeply knowledgeable in using the analytical procedures to judge the fairness of financial data and be free of material misstatements.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47971210","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

Level and pace of the regional development of Bosnia and Herzegovina in the context of integration into the European union 在加入欧洲联盟的背景下波斯尼亚-黑塞哥维那区域发展的水平和速度

IF 0.5

Ekonomski Pregled Pub Date : 2020-04-24 DOI: 10.32910/ep.71.2.3

Vanes Tulumović

{"title":"Level and pace of the regional development of Bosnia and Herzegovina in the context of integration into the European union","authors":"Vanes Tulumović","doi":"10.32910/ep.71.2.3","DOIUrl":"https://doi.org/10.32910/ep.71.2.3","url":null,"abstract":"The main goal of this paper is to assess the level and\u0000pace of regional development of Bosnia and Herzegovina on the one hand, and the\u0000Euro-Atlantic path of Bosnia and Herzegovina as a potential candidate for EU\u0000membership on the other. In the empirical part of the research, the spatial\u0000component encompassed the regionalization of Bosnia and Herzegovina. The\u0000research also included an analysis of the process of the integration of Bosnia\u0000and Herzegovina into the European Union from the aspect of pre-accession\u0000assistance to candidate countries and potential candidates in the function of\u0000promoting regional development. The primary research of regional development\u0000and assessment of the level of development as well as the scope of structural\u0000policies in overcoming the key political, social and economic problems that\u0000hinder the development and improvement of the economic integration of Bosnia\u0000and Herzegovina towards the European Union are limited to the territory of\u0000Bosnia and Herzegovina. The basic scientific methods used in the work and for giving\u0000answers to research questions are historical and comparative methods. They\u0000consist of methods and indicators of statistical analysis (indices, growth\u0000rates, participation rates, coefficients, averages). Specific scientific\u0000methods used in the process of this work are: the method of analysis, the synthesis\u0000method, the induction method, the descriptor method, the deduction method, the\u0000classification method and the comparison method. The empirical results of the\u0000research confirm that Bosnia and Herzegovina is faced with the problem of\u0000regional development with a pronounced imbalance between the areas within the\u0000whole territory of Bosnia and Herzegovina. This is a confirmation for the need\u0000for systemic policy as well as regional development policy at the level of\u0000Bosnia and Herzegovina that would be in line with the policies of the European\u0000Union.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":" ","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48573994","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 impact of financial policy on economic growth in Jordan (2000-2017) 约旦金融政策对经济增长的影响（2000-2017）

IF 0.5

Ekonomski Pregled Pub Date : 2020-04-24 DOI: 10.32910/ep.71.2.1

Nawaf Alghusin, A. A. Alsmadi, Esra'a Alkhatib, Atala M. Alqtish

引用次数: 9

Makroekonomski učinci diskrecijskih izmjena u sustavu poreza na dodanu vrijednost (PDV) u Hrvatskoj 克罗地亚增值税制度随意变化的宏观经济影响

IF 0.5

Ekonomski Pregled Pub Date : 2020-02-17 DOI: 10.32910/ep.73.6.3

Milan Deskar-Škrbić, Ana Grdović Gnip, Hrvoje Šimović

{"title":"Makroekonomski učinci diskrecijskih izmjena u sustavu poreza na dodanu vrijednost (PDV) u Hrvatskoj","authors":"Milan Deskar-Škrbić, Ana Grdović Gnip, Hrvoje Šimović","doi":"10.32910/ep.73.6.3","DOIUrl":"https://doi.org/10.32910/ep.73.6.3","url":null,"abstract":"Kao najizdašniji porezni oblik u hrvatskom poreznom sustavu porez na dodanu vrijednost (PDV) je od uvođenja 1998. godine zabilježio niz diskrecijskih izmjena. Neke izmjene su bile motivirane potrebom za fiskalnom konsolidacijom, neke prilagodbom zakonodavstvu EU, a neke željom nositelja politike da ublaže učinke njegove regresivnosti ili da potaknu pojedinu gospodarsku aktivnost. S obzirom na važnu ulogu PDV-a u poreznom sustavu te sklonost nositelja politike da relativno često pristupaju izmjenama u sustavu PDV-a, u ovom radu se istražuje učinak diskrecijskih izmjena u sustavu PDV-a na kretanje BDP-a i osobne potrošnje, na temelju tzv. narativnog pristupa. U ovom radu originalni Romer i Romer (2010) narativni pristup prilagođava kako bi se u analizu uključili i učinci eksternih šokova koji u slučaju Hrvatske, kao malog otvorenog gospodarstva, značajno utječu na makroekonomska kretanja. Rezultati pokazuju kako je smanjenje domaće potražnje uslijed povećanja poreznog opterećenja PDV-om statistički značajno do osmog kvartala od šoka te doseže razinu od 4% u četvrtom kvartalu. Reakcija osobne potrošnje je statistički značajna samo u prvoj godini te povećanje poreza od 1% dovodi do smanjenja osobne potrošnje nešto više od 1%.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45578917","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

Oil volatility pass through and real exchange misalignment in leading commodity exporting countries 在主要的大宗商品出口国，油价波动和实际汇率失调会传导

IF 0.5

Ekonomski Pregled Pub Date : 2020-01-01 DOI: 10.32910/EP.71.6.2

N. Rubino

引用次数: 0

Univerzalni temeljni dohodak 大学

IF 0.5

Ekonomski Pregled Pub Date : 2020-01-01 DOI: 10.32910/EP.71.6.4

Darko Tipurić, Željko Garača, Ana Krajnović

{"title":"Univerzalni temeljni dohodak","authors":"Darko Tipurić, Željko Garača, Ana Krajnović","doi":"10.32910/EP.71.6.4","DOIUrl":"https://doi.org/10.32910/EP.71.6.4","url":null,"abstract":"Globalna ekonomska kriza uzrokovana pandemijom koronavirusa dodatno je potaknula interes za univerzalni temeljni dohodak (UTD). Zagovornici smatraju da UTD, osim što smanjuje razinu siromaštva i ekonomsku nejednakost, može biti koristan instrument za ublažavanje posljedica krize i istovremeno bitno uporište u izgradnji posve drugačije ekonomske i socijalne paradigme. UTD je onkraj ekonomskih politika i pitanje je moralne i društvene opredijeljenosti; on je istovremeno i program i ideal koji korjenito mijenja društvo osnažujući uzajamnu odgovornost i solidarnost, jačajući povjerenja u institucije. Primjena UTD-a postavlja pravednost kao uporište socijalne zbilje; povezuju se kategorije ekonomske i socijalne vrijednosti i narušavaju uvriježene pretpostavke o povezanosti rada, kapitala i blagostanja. U radu su prikazane osnovne značajke UTD-a i neke zapreke u njegovoj implementaciji. Raspravlja se o mogućoj ulozi koje temeljni dohodak može imati u promjenama u strukturi zaposlenosti i produktivnosti koje donosi Četvrta industrijska revolucija i navode se primjeri država koje su oblikovale pilot projekte prilagođenog UTD-a prema različitim modelima. Prikazane su kritike koncepta, između ostalih, da UTD narušava počela racionalnog ekonomskog ponašanja i intrinzični smisao koji rad donosi ljudima; problem zbog moralne aberacije odnosno neprikladnosti uloge države da potpuno preuzme odgovornost od pojedinca za pokriće nužnih troškova života; isto kao i problem golemih troškova koje države mogu imati u oblikovanju i provedbi UTD programa a što se u krajnjoj instanci reflektira u mogućem povećanju poreza ili inflatornim rizicima. Posebna pozornost u radu je posvećena pitanju ekonomske održivosti UTD.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69443994","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