У статті досліджено особливості функціонування митної системи України в умовах європейської інтеграції та визначено основні напрями її адаптації до норм і практик Європейського Союзу. Проаналізовано ключові елементи митної системи ЄС, зокрема функціонування митного союзу, застосування Митного кодексу Союзу та використання сучасних цифрових митних технологій. Визначено основні проблеми розвитку митної системи України, серед яких недостатній рівень цифровізації митних процедур, складність митних формальностей та інституційні виклики. Обґрунтовано ключові напрями адаптації митної системи України до європейських стандартів, зокрема гармонізацію митного законодавства, розвиток електронного декларування, впровадження систем управління митними ризиками та інтеграцію до європейських митних інформаційних систем.
Carrying out green technological innovation is a necessary way for enterprises to realize high-quality development, and government fiscal and tax incentive policy is an important initiative to promote enterprises' green technological innovation. This paper selects the A-share listed enterprises on the Shanghai and Shenzhen Stock Exchanges from 2018 to 2022 as research samples to empirically test the impact of fiscal and tax incentive policies on the green innovation performance of enterprises. The results of the study show that fiscal and tax incentive policies enhance the green innovation performance of enterprises, with both government subsidies and tax incentives significantly promoting the green innovation performance of enterprises. The mechanism test finds that the fiscal and tax incentive policies enhance the green innovation performance of enterprises mainly through the fulfillment of ESG responsibilities, as reflected explicitly in the fact that the fiscal and tax incentive policies can better enhance awareness of enterprise environmental responsibility, promote the fulfillment of corporate social responsibility, and improve the corporate governance system. Further test results show that both fiscal and tax incentive policies in state-owned and non-state-owned enterprises significantly promote corporate green innovation performance. Moreover, fiscal and tax incentive policies in Central China significantly promote corporate green innovation performance. In contrast, government subsidies in Eastern China significantly promote corporate green innovation performance, but the promotion effect is lower than that in Central China. This paper expands on the role of fiscal and tax incentive policies in influencing the green innovation performance of enterprises, which is of great significance in helping the government to change the direction and focus of fiscal and tax incentive policies promptly in order to improve the efficiency of those policies and better promote the green innovation of enterprises.
OBJECTIVE: To demonstrate the analytical value of a cubic parameterization of the age curve of fertility and to explore its features, especially its usefulness in separating fertility level and fertility timing. METHODS: Using mathematical analysis, the cubic fertility curve is derived and examined in both continuous and discrete forms. RESULTS: The cubic curve for replacement level fertility is found and expressed in terms of the mean age of fertility. That baseline cubic birth rate density, proportionately adjusted for the level of fertility, is shown to plausibly fit observed birth rates and imply a new approximation for their implicit stable growth rate. Because the proposed cubic model separates the effects of fertility level (quantum) and fertility timing (tempo), it leads to new period/cohort and population momentum relationships and provides a structure for relating fertility trajectories to birth sequences in changing rate models. CONTRIBUTION: The cubic parameterization can simplify the representation of age curves of fertility rates while capturing their essential features. With a proportional adjustment at all ages to reflect fertility level, the cubic model can separate level and timing effects and permit numerous analytical applications. Of note, those applications include a new and superior approach to how changes in period tempo with constant quantum affect cohort fertility.
The new tendency in Urban Green Spaces (UGS) design is to establish sustainable and health-promoting public parks – often described as the new (second) generation of public parks. The possibilities of wider implementation of the new generation of public parks are presented as an example of a recently constructed or revitalized park in the Pomerania region. This paper discusses three public parks in the Pomerania region – Public Municipal Parks in Rumia, Reda and Wejherowo. In this study, the main research question was whether the selected parks promote the well-being of inhabitants as well as sustainability. The parks were assessed using a standardized tool – the universal standard of health-promoting urban places. All three parks are places for physical, mental and social restoration of neighborhood communities, as well as ecological education. Thus, they can be regarded as health-affirming urban places
The essay raises questions about the origins of altruistic behaviour. A proper
understanding of such behaviours must take into account the evidence of our best
biological theories, which indicate that in the animal world (including Homo Sapiens
Sapiens) there is no place for genuine altruism. What we often mistakenly call
‘altruism’ is the result of selfish genes.
History (General) and history of Europe, Economics as a science
The importance of financial education in general is recognized across the globe today. It has been proven in practice that a citizen who has basic financial knowledge makes better decisions regarding the management of their own wealth and behaves more responsibly.
The paper presents a number of aspects of how basic knowledge in the field of accounting in particular can be useful to a small individual investor, that is, any citizen who manages to save part of their income.
The evidence of lagged effect regarding firm size between macroeconomic factors and stock returns is found with GARCH model for the UAE firms. More precisely, the exchange rate significantly affected stock returns irrespective of size group and lag level. However, a positive effect is observed at lag four and a negative impact on lag five and two for small and large firms. For the majority of the firms in small size, the risk-free rate showed a negative lagged effect on stock returns; however, for the majority of the firms in large size, it showed a positive lagged effect on stock returns. Inflation also showed a significant effect on stock returns on each lag level except for large firms where at lag fiveit is insignificant. Moreover, as the lags increase from 1- 4 and size from small to large, the negative effect of inflation converts to a positive effect on stock returns. The lag effect of real activity showed both positive and
negative impacts on small firms’ relatively larger stock returns than big firms. Money supply showed a significant positive impact on stock returns of all firms irrespective of the size group; however, this relationship is even more prominent at lag five. Finally, the oil prices showed a positive effect on stock returns (large size) which further maximizes at lag two; whereas, a negative maximization takes place at lag three. Hence, investors can make informed and effective decisions, and UAE policymakers developed effective measures to control and promote macroeconomic growth and stability.
Wasiaturrahma Wasiaturrahma, Yuliana Tri Wahyuningtyas, Shochrul Rohmatul Ajija
Non-cash payments in Indonesia are currently developing rapidly. The development of the form of money from just paper money and coins into an electronic money is predicted to have an effect on real money demand, not only in Indonesia. The use of electronic money in Indonesia itself continues to increase especially supported by technological developments. The purpose of this study was to analyse the effect of non-cash payments on real money demand in Indonesia. The method used is Error Correction Model (ECM) using secondary data from 2010 to 2015. The independent variable is the amount of money circulated by Bank Indonesia, and the independent variables used are the value of debit / ATM card transactions, credit cards, and e -money. The results indicate that in the long run credit cards have a significant negative effect on cash circulation in the community, while debit cards have a significant positive effect and affect cash. While in the short term, credit cards and e-money are not significant for cash, and only debit cards only have a significant effect on cash
The problem of knowledge spillover and its role in the development of the national and regional innovation system is of significant interest, since in the modern global world the advantages are obtained by those innovative systems that are able to both generate knowledge and use knowledge external to them. The flexibility of regional innovation systems to disseminate knowledge enables them to be more effective. In general, knowledge is considered to be implicit and explicit. Both explicit and implicit knowledge have the potential to influence the emergence of new ideas and their design in the form of innovations. Codified knowledge (for example, patent citations) has a significantly larger distribution area compared to non-codified knowledge. Implicit knowledge, for which the direct contact of the knowledge carrier and its “recipient” is important, can also play an important role in the dissemination of knowledge and innovation in clusters, i.e. have an even more limited distribution area. In this regard, the question arises about the mechanisms of codification of knowledge, methods of research directions of their distribution and intensity of knowledge spillover. Such codification may be based primarily on patents and publications. The above mentioned determines the aim of the study, which novelty concerns the development of a methodological approach to assessing the publication activity of scientists of research institutes of the corporate sector as a method of studying the regional specificity of the spillover effects of knowledge. As a result of approbation of the author's approach Russian regions have been classified on intensity and orientation of codification of knowledge basis. Regions with high values of publication activity of scientists of research institutes of corporate sector and significant external codification of knowledge when publications are carried out jointly with foreign scientists or scientists from other organizations have been determined. It has been proved that the higher the level of external-oriented codification, the greater the potential for spillover effects of knowledge in the regional economic system. To assess the prospects for the application of knowledge in the innovation process on the basis of comparing the results of the typologization of regions and the map of clusters in Russia, the hypothesis about the positive impact of clusters on the dissemination of knowledge has been verified. At the same time, it has been shown that for the majority of subjects of the Russian Federation there is a low publication activity, in the process of which knowledge is codified, which indicates insignificant spillover effects of knowledge and a low level of development of regional innovation systems in general. Prospects for the development of this problem are associated with the assessment of the effectiveness of the use of external knowledge in regional innovation systems, as well as with proposals to improve the efficiency of its dissemination. An important task is to justify the necessary minimum level of inter-firm codification of knowledge through publications based on the experience of innovative regions-world leaders.
The article studies one of the key business processes of the organization, i.e. planning. Planning cannot create added value (a product or service) for the customer, but it allows us to understand what values are required by the customer and to identify and distribute organization resources to meet their rising and changing needs. At the same time planning plays an important organizational role in the organization, as it coordinates the work of its structural bodies in order to attain the goals of the organization itself and its divisions. Planning gives flexibility to the organization in complicate changing conditions of its functioning and helps it to survive. The author points out that the important aspect of the planning process is raising personnel engagement and its motivation to reach organizational and group goals. At the same time planning should promote freedom of structural divisions of the organization. And finally, another important aspect of plan/forecast development is control over their execution.
La globalización, el creciente desarrollo tecnológico y la capitalización del conocimiento, han reposicionado a la innovación como el componente de competitividad clave para el desarrollo y bienestar económico de Estados y empresas. Por dicha razón, existe un creciente interés por el estudio de las dinámicas y políticas que influyen en el desarrollo y aplicación del proceso innovador. El presente trabajo, mediante una revisión literaria, expone las aproximaciones metodológicas utilizadas dentro de estudios empíricos de comparación de sistemas nacionales y regionales de innovación de Alemania y China. En ambos casos, se evidencia que el estudio académico contemporáneo de la innovación toma lugar desde una perspectiva evolutiva, se enfoca en las vinculaciones entre los diferentes agentes e instituciones y su análisis contribuye a la estrategia para el establecimiento de políticas a favor del desarrollo económico y bienestar social.
Los flujos migratorios que se vienen produciendo desde fi nales del siglo pasado e inicios del presente, provenientes de la Subregión Andina a España, han marcado un hito de trascendental importancia entre ambos contextos, uno en vías de desarrollo y otro desarrollado. La transición demográfi ca al confi gurar estructuras etarias específi cas en cada uno de estos contextos según los niveles de descenso en la fecundidad y la mortalidad alcanzados, ha dado lugar a dos fenómenos demográfi cos importantes; por un lado, al surgimiento del bono demográfico en los países de la Subregión Andina; por el otro, al envejecimiento poblacional en España. Se ha planteado como hipótesis que los flujos migratorios que se originan en los países de la Subregión Andina donde el bono demográfico (al no ser aprovechado ocupándolo como mano de obra) tiende a migrar hacia los lugares donde puede insertarse en el mercado ocupacional, con lo que dinamizará la estructura etaria envejecida del país de destino, en este caso España.
Social Sciences, Demography. Population. Vital events
The following paper emphasizes the need to deepen the understanding of the notion of banking risk management by explaining the significant risks the bank encounters during financial exercises as well as their additional entries. The study of the paper will focus on UniCredit Bank during the years 2014 and 2015 on all types of risks, in which we will provide comprehensive data on how the UniCredit Bank management applies its risk policies.
Economic history and conditions, Economics as a science