Central European Journal of Economic Modelling and Econometrics最新文献_第5页

Home Advantage Revisited: Did COVID Level the Playing Fields? 主场优势重现:新冠肺炎是否扳平了竞争环境?

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0004

P. Strawiński, M. Krawczyk

引用次数: 3

Diversification of student consumption during the pandemic - Albania, Poland and Portugal 疫情期间学生消费的多样化——阿尔巴尼亚、波兰和葡萄牙

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0018

M. Grzywińska-Rąpca, N. Duarte, Altin Kulli, Goci Enkelejda

{"title":"Diversification of student consumption during the pandemic - Albania, Poland and Portugal","authors":"M. Grzywińska-Rąpca, N. Duarte, Altin Kulli, Goci Enkelejda","doi":"10.2478/ceej-2022-0018","DOIUrl":"https://doi.org/10.2478/ceej-2022-0018","url":null,"abstract":"Abstract This paper aims to identify changes in consumption by students from Albania, Poland and Portugal in the era of the SARS-CoV-2 coronavirus. The study was conducted on a sample of 668 students of the Qiriazi University College and Aldent University in Albania, the University of Warmia and Mazury in Olsztyn, Poland and the School of Technology and Management of Porto Polytechnic in Portugal. The estimated volumes of basic macroeconomic indicators for this period prove that the crisis caused by the COVID-19 epidemic may be the cause of many adverse changes in various areas of life. The empirical study aimed to determine the impact of the epidemiological situation on changes in the shopping habits of students – designated as young consumers. The main goal was to identify differences in the purchasing decisions of young consumers depending on gender and nationality. The research instrument was a standardized survey questionnaire, which was divided into three thematic blocks. The first part of the questionnaire contains questions on the housing conditions of students, in the second part – activity on the labor market, and in the third part – issues related to shopping and the use of cultural services and the way of spending free time. Some conclusions were drawn from the research: (1) pandemic did not change the periodicity of purchases, (2) from online buying did not show a boom in the samples analyzed in this study, (3) students from these countries changed their shopping behavior in terms of shopping places. The conclusions formulated in the study, as well as the topicality of the issues, allow them to be considered useful for institutional entities interested in observing changes in consumption during the pandemic. The scientific contribution of theoretical and empirical considerations is primarily the systematization of theoretical foundations and the conceptualization of the category of factors determining the diversity of purchasing behavior of young people (students).","PeriodicalId":9951,"journal":{"name":"Central European Journal of Economic Modelling and Econometrics","volume":"106 1","pages":"309 - 322"},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76145198","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 Debt Sustainability and the COVID Pandemic: The Case of Poland 公共债务可持续性与新冠疫情:以波兰为例

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0005

Agnieszka Kłysik-Uryszek, Tomasz Uryszek

引用次数: 0

An Evolutionary Perspective on the Endogenous Instability of Capitalist Dynamics 资本主义动力内生不稳定性的进化视角

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0017

Lyubov Klapkiv, Faruk Ulgen

{"title":"An Evolutionary Perspective on the Endogenous Instability of Capitalist Dynamics","authors":"Lyubov Klapkiv, Faruk Ulgen","doi":"10.2478/ceej-2022-0017","DOIUrl":"https://doi.org/10.2478/ceej-2022-0017","url":null,"abstract":"Abstract This article is a theoretical and conceptual exploration into the study of the dynamics of financial innovations and their consequences in market economies. Drawing upon the works of Schumpeter and Minsky in an institutionalist and evolutionary tradition, the article puts forward the monetary and financial features of the 21st century economies and the recurrent systemic financial instabilities generated within the context of the financialization process. It then calls for alternative regulatory reforms capable of leading to sustainable economic development. The originality of the analysis lies in the fact that the micro-dynamics of innovations may result in both creative and destructive outcomes since there are some crucial differences between entrepreneurial innovations à la Schumpeter as the positive force in economic development, and financial innovations à la Minsky as the source of instabilities. The article then focuses on the weaknesses and inconsistencies of loosely regulated financial markets and suggests a few principles for relevant financial regulation in an endogenously unstable economy. The main contribution of the article is that financial stability must be regarded as a public good to be provided by an economy-wide regulatory framework under the supervision of a visible public hand. The study of the conditions of financial stability proves to be a matter of a specific social dilemma—opposition between private and public interests—that concerns the organisation and management of financial markets at the macroeconomic level. Such a dilemma leads to the ultimate regulatory issue of spurring the innovation dynamics of financial markets while ensuring systemic stability and sustainability through an appropriate regulatory and supervisory environment.","PeriodicalId":9951,"journal":{"name":"Central European Journal of Economic Modelling and Econometrics","volume":"34 1","pages":"291 - 308"},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78067182","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

Identity and Private Transfers of Time and Money 身份与时间和金钱的私人转移

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0012

Anna Nicińska

引用次数: 0

Transfer Pricing and Related Party Transactions: A Bibliometric Analysis 转让定价与关联方交易:文献计量学分析

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0014

Neli Capatina-Verdes

{"title":"Transfer Pricing and Related Party Transactions: A Bibliometric Analysis","authors":"Neli Capatina-Verdes","doi":"10.2478/ceej-2022-0014","DOIUrl":"https://doi.org/10.2478/ceej-2022-0014","url":null,"abstract":"Abstract In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and related party transactions (RPT), with the aim to overview the productivity and impact of research in transfer pricing and RPT area highlighting the main research trends in the field. 3885 papers extracted in February 2022 from Web of Science and Scopus databases were examined and basic topics debated in research between 1968 and 2021 were identified. The search words used are transfer pricing and RPT. Based on results obtained, the level of development and the main tendencies in terms of impact, core publications, topics, authors, institutions and countries were identified. The analysis of the conceptual structure of keywords via VOSviewer allowed us to obtain their graphic visualisation and to categorise them through their degree of interaction in eight research directions: transfer pricing taxation, accounting, theoretic and economic context, sustainability, innovation and ethics of transfer pricing, RPT disclosure, firm performance, RPT and earnings management, and the fraudulent use of transfer pricing and RPT. The results of bibliometric analysis are helpful to identify the most suitable journals for publication, potential collaborators, and areas for research regarding transfer pricing and RPT issues.","PeriodicalId":9951,"journal":{"name":"Central European Journal of Economic Modelling and Econometrics","volume":"6 1","pages":"237 - 253"},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80034569","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

Can People Trust What They Don‘t Understand? Role of Language and Trust for Financial Inclusion 人们能相信他们不理解的东西吗?语言和信任对普惠金融的作用

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0009

Aleksandra Nagańska, S. Cichocki

引用次数: 0

Taxation, Inequality, and Poverty: Evidence from Ukraine 税收、不平等和贫困:来自乌克兰的证据

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0001

Oksana Markina

{"title":"Taxation, Inequality, and Poverty: Evidence from Ukraine","authors":"Oksana Markina","doi":"10.2478/ceej-2022-0001","DOIUrl":"https://doi.org/10.2478/ceej-2022-0001","url":null,"abstract":"Abstract The aim of the article is to assess the impact of taxes on poverty and inequality in Ukraine and provide recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a combination of linear regression and commitment to equity (CEQ) methodology, which was designed by Lustig to analyse the impact of taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World Inequality Data Base and data from State Statistic Service of Ukraine. The analysis shows that income tax reform in Ukraine should not take place in the context of changing tax rates and tax periods but in the context of shifting the tax burden from the poor to the rich and preventing aggressive tax planning. Also, the results of the analysis show that the Ukrainian government’s policy of reducing free education and health services may contribute to poverty if the government does not change its redistributive policies. The article contributes to the academic literature on the impact of taxation on poverty and inequality in developing countries. The practical results obtained in the paper are useful for developing countries’ governments to design poverty- and inequality-sensitive tax policies.","PeriodicalId":9951,"journal":{"name":"Central European Journal of Economic Modelling and Econometrics","volume":"135 1","pages":"1 - 18"},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86346970","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

Professionalisation of Family Firms and Accounting Function: Empirical Evidence 家族企业专业化与会计职能:经验证据

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0008

Robert Rieg, Justyna Dobroszek, E. Zarzycka

引用次数: 0

Fashion companies in Poland. The influence of COVID-19 on liquidity assessment 波兰的时装公司。新冠肺炎疫情对流动性评估的影响

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Central European Journal of Economic Modelling and Econometrics Pub Date : 2022-01-01 DOI: 10.2478/ceej-2022-0019

M. Piosik

{"title":"Fashion companies in Poland. The influence of COVID-19 on liquidity assessment","authors":"M. Piosik","doi":"10.2478/ceej-2022-0019","DOIUrl":"https://doi.org/10.2478/ceej-2022-0019","url":null,"abstract":"Abstract This article demonstrates the changes that have occurred in the fashion sector during COVID-19. It outlines the complexity of assessing the liquidity level of retail trade companies. Moreover, it gives an overview of the key information included in the financial statements of fashion companies and highlights key points crucial to determining the liquidity risk of these companies. The article also presents the results of two models; these were estimated using the Arellano–Bover / Blundell–Bond linear dynamic panel-data estimator. Results present the real impact of COVID-19 on the liquidity of Polish fashion and retail trade companies (measured by cash holdings or cash ratio) during the analysed period of time. The analysed data cover the 11 quarters from Q1 2019 to Q3 2021 and were obtained from the quarterly financial statements of the 108 public companies listed on the Warsaw Stock Exchange and NewConnect (Poland). The findings show that the fashion sector has lower liquidity than the broader retail trade sector. However, fashion companies during COVID-19 obtained higher cash ratios than retail trade companies. This article is a research-supported summary of the most important aspects of assessing the liquidity of fashion companies in light of the changes that have occurred in the industry due to the COVID-19 crisis.","PeriodicalId":9951,"journal":{"name":"Central European Journal of Economic Modelling and Econometrics","volume":"98 1","pages":"323 - 341"},"PeriodicalIF":0.2,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76599664","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