Public finance quarterly最新文献

The Impact of the Institutional Factors in the Public Sphere on Export in OECD Countries 公共领域制度因素对经合组织国家出口的影响

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PFQ_2021_1_7

A. Ozmen, Tufan Saritaş

引用次数: 0

Az informatika hatása a big data korszakban a román könyvvizsgálók megítélése alapján 罗马尼亚审计人员认为IT在大数据时代的影响

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PSZ_2021_K_1_4

Lavinia Mihaela Cristea

{"title":"Az informatika hatása a big data korszakban a román könyvvizsgálók megítélése alapján","authors":"Lavinia Mihaela Cristea","doi":"10.35551/PSZ_2021_K_1_4","DOIUrl":"https://doi.org/10.35551/PSZ_2021_K_1_4","url":null,"abstract":"Mint minden uzleti folyamat, igy a konyvvizsgalat is tokeletesithető, mivel a fejlett adatfeldolgozasi keszsegeket kiegesziti a technologia. A jelen cikkben a roman konyvvizsgalok munkamodszereit vizsgaljuk, valamint azt, hogy szerintuk milyen hatast gyakorol az informatika a konyvvizsgaloi megbizasok vegrehajtasara. A 102 resztvevővel vegzett felmeres valaszai kozott tobbszor előfordultak bizonyos modszerek es eszkozok (adatelemzes, Microsoft Excel, adatautomatizalas), amelyek a big data elemzesevel megkonnyitik a konyvvizsgalati folyamatot. A hasznalatra kesz, feltorekvő technologiak kozul a leggyakrabban a Ciel Audit and Revision, a Gaudit es a CaseWare szoftvereket hasznaljak a konyvvizsgalok. Az uj technologiakrol szolo szakmai ismeretek folyamatos bőviteset szakmai tovabbkepzesek es atfogo dokumentaciok biztositjak. Romaniaban az uj technologiak alapjan jelenleg atlagos szinten vegeznek konyvvizsgalatokat, a jovőben magasabb szint, magasabb előrejelzesi es elemzesi kapacitas varhato. A konyvvizsgaloi szakmat egyre inkabb tokeletesitik, a munkafolyamatba fokozatosan beepitik az uj technologiakat. A kulső kornyezet is jobban megbecsuli a konyvvizsgalokat, akik alapvetően tovabbra is szakmai szkepticizmussal, valamint a versenykornyezet ismeretevel jellemezhetők. Bizonytalansag ovezi a Nemzetkozi Konyvvizsgalati Standardok (ISA) modositasat. A jelen cikk azaltal gazdagitja a szakirodalmat, hogy a konyvvizsgaloi szakma jelenlegi technologiai kornyezetet helyezi előterbe, nevezetesen a negyedik ipari forradalom soran a konyvvizsgalok altal eszlelt hatasokat.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"66 1","pages":"67-83"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69886302","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

Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era 罗马尼亚审计人员对大数据时代IT影响的看法

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PFQ_2021_S_1_4

L. Cristea

{"title":"Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era","authors":"L. Cristea","doi":"10.35551/PFQ_2021_S_1_4","DOIUrl":"https://doi.org/10.35551/PFQ_2021_S_1_4","url":null,"abstract":"Like any business process, auditing is a process that can be perfected, technology complementing a set of advanced data processing skills and techniques. The objective of this paper is to research the way how Romanian auditors work and perceive the impact of IT on audit missions. The results of the conducted survey, based on 102 responses, highlight a series of working tools (Data Analytics, Microsoft Excel, Data Automation) which, through the analysis of the Big Data phenomenon, facilitate the audit process. Regarding the software category, Ciel Audit and Revision, Gaudit, CaseWare are among the most frequently used, auditors considering ready to work with emerging technologies. Continuous professional training is ensured by participation in professional training courses, along with severe documentation about new technologies. In Romania, the current level of performing audits based on new technologies is average, for the future a higher level and a higher forecasting and analysis capacity are expected. The auditing profession will be perfected more and more, the current tasks will be gradually replaced by the new technologies, auditors becoming more appreciated by the external environment. Professional skepticism remains the basic quality of the auditor, along with the understanding of the competitive environment. Uncertainty characterizes the amendment of the International Standards on Auditing (ISA). This paper contributes to the literature by bringing to the fore the current technological context for the audit profession, namely the impact perceived by auditors during the fourth industrial revolution.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"66 1","pages":"68-82"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69882154","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

Középpontban a reziliencia : A Gazdasági és Monetáris Unió mélyülésének egyes mechanizmusai 关注韧性：深化经济和货币联盟的某些机制

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PSZ_2021_1_1

Péter Halmai

引用次数: 3

"A likviditás fogságában" - elméleti csapdák, gyakorlati útvesztők “流动性的束缚”——理论陷阱，实践迷宫

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PSZ_2021_1_3

Zsuzsanna Novák, Tibor Tatay

{"title":"\"A likviditás fogságában\" - elméleti csapdák, gyakorlati útvesztők","authors":"Zsuzsanna Novák, Tibor Tatay","doi":"10.35551/PSZ_2021_1_3","DOIUrl":"https://doi.org/10.35551/PSZ_2021_1_3","url":null,"abstract":"A kamatlábak alakulásának hatásairól, a pénz szerepéről nincs egyöntetű álláspont a közgazdászok körében. Ezek a viták pedig az alkalmazott gazdaságpolitikai lépéseket is erőteljesen befolyásolják. A 2008-as pénzügyi válság hatására a jegybankok jelentős kamatcsökkentéssel kívántak a gazdaságok élénkítéséhez hozzájárulni. A 2020-as járvány okozta gazdasági visszaesés ismét felveti, hogy a jegybankok hogyan segíthetik a növekedést. Tanulmányunkban a Keynes nevéhez kapcsolódó likviditási csapda kérdésével foglalkozunk. Keynes rámutatott, hogy létezhet egy alsó kamatkorlát, ami alatt a pénz kereslete végtelenné válik. Ez a gondolata alapozta meg azt a kérdést, hogy mekkora kamatszint mellett érvényesül a később Robertson által likviditási csapdának elnevezett jelenség. Keynes óta sok neves közgazdász foglalkozott a problémával. A tanulmányban a legfontosabb megközelítéseket - többek között Hansen, Hicks, Tobin, Patinkin, Krugman, Brunner és Meltzer, Eggertsson nézeteit - tárgyaljuk. Áttekintjük Japán, az USA jegybankjai és az EKB által gazdaságélénkítés szándékával alkalmazott alacsony kamatszintek hatásait. A tanulmányunkban foglaltak alapján az állítható, hogy a jegybankok hozzájárulhatnak a gazdasági növekedéshez a kamatlábak alacsony szinten tartásával, elősegítve a beruházások megvalósulását. A rövid lejáratú kamatlábak alacsonyan tartásán túl mindemellett más lejáratokon is célszerűvé válhat a kamatlábak kontrollálása, illetve különösen deflációs várakozások esetén a jegybankoknak ki kell fejezniük az alacsony kamatok melletti tartós elköteleződést.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"66 1","pages":"49-65"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69885422","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

W-shaped Recovery in the Two Waves of the Coronavirus Pandemic 冠状病毒大流行两波中的w型复苏

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PFQ_2021_1_4

D. Molnar, D. Horvath, G. Regos

引用次数: 2

The Position of Heterodox Economics in Economic Science 非正统经济学在经济学中的地位

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PFQ_2021_2_6

Eleonóra Matoušková

{"title":"The Position of Heterodox Economics in Economic Science","authors":"Eleonóra Matoušková","doi":"10.35551/PFQ_2021_2_6","DOIUrl":"https://doi.org/10.35551/PFQ_2021_2_6","url":null,"abstract":"in economic science dominate orthodox economics (mainstream economics respectively neoclassical economics). despite its numerous intellectual failures, orthodox economics continue to prevail in teaching at universities. A certain alternative to orthodox economics is heterodox economics, which consists of three groups of theoretical approaches, represented by the Left-wing heterodoxy and Neo-Austrian school (we include them together in the Old heterodoxy) and the New heterodoxy. The objective of this article is to define the differences between orthodox economics and heterodox economics, to find common features of individual heterodox approaches and identify substantial differences between them and also highlight the relevance of these heterodox approaches from the point of view of the challenges we are facing today. A common characteristic of heterodoxy is the rejection of orthodoxy, especially its research methods. Heterodox economists reject the axiom that individuals are always rational, the concept of ‘homo economicus’, the application of a formal-deductive approach, the use of mathematical methods in cases that are not appropriate for this, and access from a closed system position. Heterodoxy is a very diverse theoretical tradition, and there are differences not only between the Left-wing heterodoxy, Neo-Austrian school and New heterodoxy, but also within these heterodox groups. They differ on specific topics they deal with and proposed solutions to socio-economic problems.1","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"66 1","pages":"275-290"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69881303","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

Artificial Intelligence in Public Administration – Supporting Administrative Decisions 公共管理中的人工智能——支持行政决策

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PFQ_2021_S_1_2

E. Fejes, I. Futó

引用次数: 0

A közszféra intézményi tényezőinek hatása az exportra az OECD-országokban 公共部门体制因素对经合组织国家出口的影响

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PSZ_2021_1_7

Alper Ozmen, Tufan Saritas

引用次数: 0

The Opportunities of the Performance-based Publication Model in Hungary 基于绩效的出版模式在匈牙利的机遇

Public finance quarterly Pub Date : 2021-01-01 DOI: 10.35551/PFQ_2021_1_6

P. Sasvári, Bálint Teleki, Anna Urbanovics

{"title":"The Opportunities of the Performance-based Publication Model in Hungary","authors":"P. Sasvári, Bálint Teleki, Anna Urbanovics","doi":"10.35551/PFQ_2021_1_6","DOIUrl":"https://doi.org/10.35551/PFQ_2021_1_6","url":null,"abstract":"The performance-based publication model is a direct rewarding system among the scientific community, referring to the reward that authors receive for their publications. The amount of the reward depends on the citation index level of the journal in which a given article is published. Based on international best practices, the paper aims to investigate the possibilities of the implementation of this publication model within the Hungarian context. The model’s main advantage is that rewarding takes place at the individual level so its distribution is independent from the institutional level. After reviewing the best practices used in various countries worldwide, an empirical analysis is carried out which is based on the total number of publications in Hungary in 2019 indexed by Scopus. It means a total of 12,281 publications, based on scientometric indicators. Two models are used, model A considers the Hungarian co-authorship rate of the publications while model B takes the amount of the reward into account based on the publication without the co-authorship rate. Results show that in Hungary, the disciplines of Medicine and Engineering are the most competitive at an international level where we find a high proportion of highly indexed Q1 and Q2 publications. Beside these, results demonstrate the dominance of multiple authorship and journal articles in the research sample. As a conclusion, the proposed publication model could be implemented within the Hungarian context, based on the analysis, its estimated cost would be around 6 billion Hungarian forints.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"66 1","pages":"112-133"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69881289","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