У статті досліджено теоретичні засади сучасної трансформації звітності зі сталого розвитку крізь призму інституційної теорії. Обґрунтовано, що перехід нефінансового звітування від добровільних ініціатив окремих компаній до глобально визнаної норми та регуляторної вимоги зумовлений дією інституційних механізмів. Особливу увагу приділено концепції ізоморфізму, що пояснює процеси гармонізації та уніфікації розкриття компаніями інформації зі сталого розвитку під впливом примусового, міметичного та нормативного тиску. Проаналізовано прояви інституційного ізоморфізму в контексті запровадження Європейських стандартів звітності зі сталого розвитку (ESRS) та Міжнародних стандартів IFRS S1, S2. Виявлено критичні проблеми, пов’язані з явищем відокремлення (декаплінгу), запропоновано комплексний підхід до їх подолання.
In recent years, supply chain finance has developed rapidly in mainland China, and its “supply chain attributes” and “financial attributes” cannot be ignored in enhancing corporate dynamic capabilities. Drawing on the panel data of A-share-listed firms in Shanghai and Shenzhen over the period from 2010 to 2023, this study empirically investigates the influence of supply chain finance on corporate persistent innovation. The outcomes display that supply chain finance can significantly promote corporate persistent innovation. Mechanism analysis indicates that supply chain finance can enhance corporate dynamic capabilities, which is likely to be an important channel for the improvement of corporate persistent innovation levels. Heterogeneity analysis shows that in sample firms holding shares of financial institutions, with high customer concentration, high supplier concentration, and high ESG ratings, the promoting effect of supply chain finance on corporate persistent innovation is more evident. Extended analysis shows that supply chain disruptions can significantly inhibit corporate persistent innovation; persistent innovation can enhance corporate profitability and supply chain stability. The research findings of this paper enrich the studies on the economic consequences of supply chain finance and provide beneficial references and insights for enterprises to adopt supply chain finance, financial institutions to innovate financing models, and the government to formulate precise and effective corporate support policies.
"Viajar al Futuro" de Walter Sosa Escudero es un libro divulgativo que explora la ciencia detrás de los pronósticos, equilibrando rigor científico y anécdotas. El autor, experto en estadística y big data, destaca la importancia de entender la estadística en un mundo incierto y cómo su aplicación consciente impacta decisiones personales y políticas públicas.
Economic growth, development, planning, Economic history and conditions
The article is dedicated to exploring data analytics approaches within the context of business digital transformation. The role of data in enhancing the efficiency of enterprises is highlighted, as data facilitates informed managerial decision–making and strengthens competitive advantages. It is emphasized that the effective use of data requires not only advanced infrastructure and personnel competencies but also a systematic approach that integrates various methods of data analysis and justifies the transition to specific business analytics strategies. A comparative analysis of three primary data analytics approaches – analog, digital, and big data – is conducted. A data analytics model is presented, reflecting the evolution and synergetic integration of these approaches. The study identifies a unified orientation in data analytics, aimed at improving business efficiency through the application and value of business analytics. The distinct characteristics of the transition from analog to digital approaches and from digital to big data analytics are determined, with a focus on changes in infrastructure, personnel competency requirements, and the applicability of data analysis methods. The study concludes with the recognition of the necessity of applying synergetic and systematic approaches to data analytics in the context of digital transformation, which contributes to maximizing the effectiveness of business analytics.
The aim of this paper is to provide a systematic insight into the socio-economic aspects of the last two economic crises in Slovenia: the Economic crisis between 2009 and 2013, and the COVID-19 crisis in 2020. A three-stage territorial model was developed as a theoretical tool for this study. The data for the analyses came from various statistical sources and from the available literature. The socio-economic aspects of both economic crises were analysed in 11 categories and at three territorial levels: macro (national), meso (regional) and micro (locational). Both economic crises differ fundamentally in many aspects. Compared to the Economic crisis, the COVID-19 crisis was much shorter and less severe, and had relatively little impact on the socio-economic structure of Slovenia and its regions. Both economic crises had some common features: reduction of interregional disparities and different development paths of regions during the crisis, as well as strong economic growth in the first year of recovery. The proposed model can be extended by additional territorial levels and by adding additional social and political-geographical aspects.
Recently, there has been a lot of debate on the issues of earnings management practices. Most of these arguments have been confirmed by past studies in developed economies, where their regulations and institutional settings of corporate governance varied from those of emerging markets. Accordingly, corporate governance best practice has been considered an effective monitoring mechanism for strengthening the credibility and reliability of financial reporting. This study examines the effectiveness of risk management committee (RMC) attributes in mitigating earnings management (EM) practices in Nigeria. The study used a sample of 365 firm-year observations of listed non-financial companies from 2018 to 2022. Driscoll and Kraay’s fixed effect standard error regression model was used to test the hypotheses. The study finds that RMC size and expertise have a negative effect on both AEM and REM. However, RMC independence is found to negative effect on REM only. Moreover, additional test validates that RMC scores (effectiveness) are significantly associated with lower EM practices. Our results are robust under alternative regression and measurements for endogeneity. The findings provide enormous insight to regulators, policymakers, and investors on the ongoing debate surrounding the effectiveness of the RMC attributes in mitigating EM practices, and the effectiveness of the revised NCCG 2018. Besides, the findings will provide important intuition to shareholders, financial analysts, and academia about the effective role of stand-alone RMC
У статті проаналізовано розвиток економічної думки України в сучасних умовах. Досліджено еволюцію поглядів українських науковців стосовно низки економічних процесів і категорій, а також доведено значимість сучасної економічної теорії для розвитку суспільства та економіки держави. Визначено основні критерії, які характеризують сучасну економічну теорію. Встановлено, що сучасна економічна теорія розвивається як динамічна наука. Предмет її вивчення адаптується до трансформаційних змін господарського розвитку та життя суспільства, а методологія постійно удосконалюється за рахунок залучення нових методів економічного й соціологічного аналізу. Досліджено сутність та різні види синтезу економічних концепцій, напрямів та шкіл. Встановлено, що перспективним напрямом подальших досліджень у сфері економічної теорії є визначення шляхів синтезу різних економічних шкіл, течій і підходів задля удосконалення методології аналізу, глибинного пізнання особливостей суспільного розвитку й економіки держави.
The article shows the relevance of the development of information technology in Ukraine. The purpose of the article is to find the most effective sources of search for personnel of different skills in the field of information technology in order to meet the needs of IT companies and the growth of this field in the foreign economic activity of the country as a factor of overall growth of the Ukrainian economy.
The sources and ways of finding personnel in the IT sphere were analyzed. It is found that the most effective sources of search for IT professionals are job search sites; social networks; Freelancer sites; recruitment agencies.
Marketing research has been conducted on websites and social networks to search for IT personnel, and the best sources for finding future candidates have been selected and analyzed. In the course of the marketing research, the work with the candidates for the position took place in three stages and lasted for 5 weeks. The results were obtained as a function of the search results of the required specialist from the initial number of potential candidates interested in obtaining the relevant position.
The terms of the search of personnel in different social networks are defined. Comparisons were made between major search platforms for different specialists in terms of search duration and job closure rate.
The probability of finding the right candidates from different job search sources is analyzed.
The relationship between the specifics of the work to be done and the source of the search for IT specialists is established. To perform one-off projects, the most effective way to find IT personnel is to find freelance professionals on relevant websites.
It is justified that in order to find a highly qualified candidate, the method of headhunting is most suitable, where the HR manager independently searches and closes the corresponding vacancy. The most effective sites for this are Linkedin, Facebook and Twitter.
This paper aims to analyse the international trade in the real world by applying the Ricardian trade theory. In doing this, simple comparative advantage assumptions are used to examine trading of palm oil and rice between Malaysia and Vietnam. By using this theory, it is proven that international trade takes place because of efficiency to produce exported product. A country will export products that use its abundant and cheap factors of production and import products that use its scarce factors. Various empirical evidences of previous studies are also used to discuss the importance of the Ricardian model. However, it is also highlighted in the paper that the Ricardian model could be misleading as it has several limitations that restrict its usefulness.
Human needs are many and varied, but always depend on numerous factors and situations that human may encounter. The totality of needs and their hierarchy as every human sense them, can be viewed and defined as a set of human needs. A set of human needs contain tourist needs. 'A sense of deficiency' caused by the tourist needs could be satisfied by the tourist goods (products and/or services). Certain types of needs due to their peculiarity may be regarded as a differentness or special set of needs groups. Tourist needs form a special needs group. They are diverse in content and structure, and are satisfied with the goods that enable various forms of recreation, travel, change of residence in areas outside the domicile etc., as well as other human activities.
Este trabajo tiene como objetivo evaluar empíricamente el impacto de la inmigración no calificada en el mercado laboral en un país de destino, en este caso, Ecuador. Como la separación de los tipos de trabajadores de acuerdo a sus habilidades es difícil, se utilizó como estrategia de identificación, para tener en cuenta a los inmigrantes que vienen de Colombia y Perú asumiendo que son en su mayoría no calificados. De manera similar, la variable donde se evaluó el impacto fueron las tasas de desempleo de los trabajadores domésticos calificados y no calificados. Para fines prácticos, se toma como referencia, un modelo desarrollado por portes y French (2005) para el Reino Unido. Los resultados de acuerdo con estudios previos muestran poco o ningún efecto estadísticamente significativo sobre la mencionada prueba variable, que puede ser explicada también por la literatura existente.
The last decades have witnessed the rapid spread of entrepreneurship all over the world. Consequently, the state of entrepreneurship has significantly improved. The aim of the paper is to present the evolution of the top ten countries in the world according to the Global Entrepreneurship Index in the period 2015-2017. The research methodology is based on a quantitative method. The paper shows that the top ten countries in the world according to this index in the last three years were the same in a high proportion and demonstrates the absolute domination of the United States of America and the growing presence of the European countries.
Liberalisation of railway market can be an important instrument for increasing the attractiveness of local rail services and consequently for making the railways more competitive with other means of transport, which could result in changing the modal share in the favour of railways. The differences in the railway liberalisation level as well as in the policies towards rail transport between Central and Eastern European countries are vast, hence the present situation and the future prospects of regional services are diverse. Whereas there is only one railway line in Slovakia which is not operated by the state railway company ZSSK, a few private local connections which complement a very dense network of ČD state railways are in service in the Czech Republic. Poland, by contrast, is a country where liberalisation of railway market is most advanced as several different companies are responsible for transport in the regions. However, the results of this large scale liberalisation are ambiguous as the positive effects (reopening of some lines) are balanced by isolation of the new regional government-owned systems from each other. In Austria, by contrast, the existence of several private and regional government-owned local railways which are an indispensable part of the regional transport networks has contributed to maintain an effective transport system. Although the effects of liberalisation on the local railway networks can often be ambiguous, several cases from the Czech Republic, Austria and Poland show that privatisation and municipalisation may have a positive effect on the railway service as it has enabled to maintain the service on many sections which were at risk of closure. However, the most important condition of the effective transport development seems to be an active cooperation between the railway operators and the local governments as an expression of appropriate transport policy.
<b>Background</b>: The diffusion of cohabitation and, presumably, of childbearing within cohabitation, inspires interest in measuring the respective contribution of childbearing within marriage and within cohabitation to overall fertility. However, there is no consensus on a proper way to do so. <b>Objective</b>: Contribute to the development of tools for assessing the relative importance of marriage and cohabitation to overall fertility by developing period measures closely related to age-specific fertility rates and the total fertility rate. <b>Methods</b>: We introduce two measures: 1) the contribution of the conjugal state (living alone, living in a cohabiting union, being married) to age-specific fertility rates (CASFR) and 2) the contribution of the conjugal state to the TFR (CTFR). These measures are similar in construction to the marital (legitimate) fertility rates and marital (legitimate) TFR, but they are weighted by the proportion of women living alone, cohabiting, or being married at each age, so that their sum is the overall TFR. Taken together, they represent the fertility of the average woman of a synthetic cohort who moves across the various conjugal states (living alone, cohabiting, being married) over her life course. They provide "realistic" estimates of completed fertility within each conjugal state. <b>Conclusions</b>: CASFRs provide a description of the fertility, over her life course, of a synthetic woman who would have spent her reproductive years living alone, cohabiting, and being married as the average woman of the synthetic cohort. CTFR provides a decomposition of the cumulative fertility of this synthetic woman. Over her life course, she would have had exactly the number of children computed using the overall TFR, but CTFR details the proportion of these children she would have had while living alone, while cohabiting, and while being married. <b>Comments</b>: Despite being defined as a conditional ASR weighted by the age-specific proportion of women living alone, cohabiting, or being married, computing the CASFR does not require that one know the population distribution of women by conjugal status, as this quantity cancels out. As a consequence, CASFR and CTFR may be computed without this information, as the parity-specific ASFR may be computed without knowing the population distribution of women by parity.