Hasil untuk "Economic theory. Demography"

Niluh Merthi Wulandari, Ernawaty Usman, Nina Yusnita Yamin et al.

Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.

Robert J. Oppenheimer

The overall employment picture for the Indigenous population living off reserve was worse in 2024 than in 2023, and it was also worse in 2023 compared to 2022. They were also worse for non-Indigenous people in 2024, compared to 2023. Unemployment rates were higher, and employment and participation rates were lower. Employment, unemployment, and participation rates have been more favourable for the non-Indigenous population than for the Indigenous population. This has been the case in every year, except one, since 2007, which is the earliest that the data has been available. However, the educational level achieved is a critical factor. When educational levels are higher, unemployment rates are lower, and employment and participation rates are higher. Further, the participation rates for the Indigenous population were higher for each comparable education level than for the non-Indigenous population from 2007 through 2024, except for four years.

T. Mallikarjunappa, Diana Saldanha, Iqbal Thonse Hawaldar

This article assesses cyclical market efficiency under different market conditions. We examine the cyclical return predictability, the time-varying effectiveness of trading strategies and their profitability, along with the relationships between volume and price. We select a diverse set of indices namely Nifty Next 50, BSE Sensex, IBOV (Brazil) and JSE (South Africa) and use the data for the years 2005 to 2022. We use linear and non-linear autocorrelation tests, regression analysis and Granger causality tests to explore the different phases of market efficiency across these indices. Our results offer a multifaceted understanding of market efficiency, highlighting various aspects of the data across different regions and market structures. We cross-validate our findings, adding robustness to our understanding of the manifestation of the adaptive market hypothesis (AMH) in the global stock markets. We use a rolling window framework and structural break tests to ensure that our findings are resilient to potential structural changes. The results reveal varying degrees of market efficiency across all indices, providing useful implications for both academia and industry. Our results show that portfolio diversification benefits exist. Future research could examine whether the markets across and within countries offer diversification benefits.

T. Bitkova, T. Chen

As one of the world's largest producers and exporters of textiles and clothing, China plays a key role in the reconstruction of the global supply chain and in the changes in the international trade situation. China's textile industry, as a traditionally profitable one, is facing unprecedented challenges and opportunities, which confirms the relevance of this study. The development of cross-border trade in textile products significantly depends on the business environment, which includes many factors, such as government support, prime cost, tariffs and external demand. Analyzing the impact of these factors on Chinese textile exports is a key focus of this study. Jiangsu Province is a home to numerous textile factories specializing in various products – from raw materials to finished garments. The province has a well-developed infrastructure, including ports, highways and railways, which facilitates the efficient movement of goods. Analyzing the impact of both domestic and international trade policies on textile industry may provide insights into the dynamics of cross-border supply chains. The paper focuses on sustainable practices in China’s textile industry that can improve the productivity and efficiency of supply chains. The study focuses on the impact of the international business environment on cross-border trade of Jiangsu Province. Through qualitative and quantitative data analysis on export demand, production costs, tariffs, exchange rates and policy support, the impact of these factors on the volume of cross-border trade in textiles and apparel is assessed. The paper proposes such strategies as improving the resilience of Jiangsu’s textile industry, optimizing production cost control, promoting innovation and upgrading of the industry with government support and enhancing the ability of enterprises to withstand trade risks. This can provide a sound basis for decision-making on industrial upgrading and expanding the global market for the textile industry of Jiangsu and other provinces in China.

Cristian Busu, Mihail Busu, Stelian Grasu et al.

Examining the energy consumer behavioral model is critical for national governments and academia. This endeavor seeks to uncover effective solutions amid the energy crisis and climate change challenges. This article delves into legislative developments within the energy sector, European Commission recommendations for reducing energy consumption, and existing constraints impacting individual consumers. By scrutinizing the relevant literature, we aimed to identify and analyze factors that can enhance individual benefits derived from energy savings. Then, a comprehensive set of variables was formulated to model the final consumers’ behavior. Data collection involved administering questionnaires to individual consumers, consumer associations, and energy micro-enterprises in Romania. The gathered data were meticulously analyzed using the Smart-Pls 4 statistical software. Building upon insights from specialized literature, this paper pinpoints the behavioral determinants influencing the reduction in energy consumption. These determinants serve as independent variables shaping the voluntary adoption of measures in lifestyle and behavior among various types of energy users. This study’s findings validate the assumptions presented in this article, highlighting that a reduction in energy consumption is a direct and intrinsic outcome achieved by cumulatively addressing several factors. These factors encompass investments in the energy sector, budget allocation for energy consumption expenditure, adherence to social behavior norms, access to pertinent information about the consequences of the energy crisis, and individual responsibility. Notably, the perception of energy-saving opportunities emerges as a mediator between the independent variables and energy savings with a significant effect. This aspect, developed for the first time in this article, draws inspiration from the prospect theory introduced by Kahneman and Tversky.

Gavin Long, Evgeniya Lukinova, John Harvey et al.

Introduction & Background Climate change represents one of the most pressing challenges of our time. Within this context, the food sector is a critical domain for intervention, accounting for approximately one-third of global greenhouse gas emissions. While consumers increasingly express concern about environmental issues, they often lack access to transparent, actionable information about the environmental footprint of their food choices. Objectives & Approach This study integrates environmental impact data of grocery products with digital footprint data from a major UK retailer to analyse sustainable food purchasing patterns. Through advanced text processing techniques including natural language processing (NLP) algorithms and machine learning classification models, we established comprehensive product mappings across retailers using product name similarity matching and category classification. Environmental impact scores were calculated based on life cycle assessment (LCA) data encompassing carbon footprint, water usage, and land use metrics, weighted by product-specific environmental intensity factors. These scores were merged with transactional shopping data for over 4 million loyalty card holders covering the period from July 2019 to December 2021. The analysis examines spatio-temporal variations in food-related environmental impacts across British neighbourhoods, at the Lower and Middle Super Output Area levels, incorporating area-level socioeconomic status (SES) data, such as the 2019 Indices of Deprivation, to explore demographic patterns in consumption behaviours and their associated environmental impact. Relevance to Digital Footprints Analysis of grocery transactions by loyalty card members demonstrates the ability of digital footprint data to be an effective method for visualising variations in the environmental footprint of food purchases at the local level and highlighting seasonal variations in environmental impacts. Results Mapping the normalised results shows wide divergences of environmental impact across neighbourhoods and seasons. Areas with above-average levels of animal-based products have higher environmental footprints, with a notable correlation between higher socio-economic status areas and increased consumption of environmentally intensive products per pound spent. Despite red meat having a significantly higher impact than other foods, it is often foods with lower environmental impact, like dairy products, that are responsible for much of the environmental footprint due to their higher levels of overall consumption. Seasonal analysis reveals distinct patterns: environmental impacts peak during winter months (December-February), potentially due to increased consumption of imported produce and processed foods, while summer months show reduced impacts likely coinciding with greater consumption of locally-sourced fresh produce. Conclusions & Implications The development of cross-retailer product datasets through text-based matching and machine learning techniques enables broader application of retailer-specific environmental impact data. This methodology mitigates single-source bias and enhances the generalizability of research findings. Our spatiotemporal analysis reveals that environmental footprints are primarily driven by consumption volume, with significant seasonal variations observed at the neighbourhood level and notable socio-economic disparities in consumption patterns of high-impact animal-based foods like red meat and dairy products.

Héctor Flores Márquez, Adrián Jiménez Gómez

La corrupción es un fenómeno social que tiene un profundo efecto en la región de América Latina, por esta razón, se plantea encontrar las causas que contribuyen a su desarrollo. Se utiliza la metodología del Promedio de Modelos Bayesiano con Variables Instrumentales (IVBMA, por sus siglas en inglés), para hallar determinantes robustos de la corrupción en 19 países latinoamericanos. Se consideran 23 regresores con observaciones de 2013 al 2020. El IVBMA efectúa 8,388,608 modelos, con el fin de extraer los determinantes más robustos. Se revela que elementos institucionales y económicos son mejores predictores de la corrupción en la región.

Ярина Пась

У сучасних умовах функціонування ринкової економіки співпраця держави та бізнесу є важливим інструментом, що дає змогу залучити інвестиції в пріоритетні сфери національної економіки. У статті висвітлено теоретичні і практичні аспекти державно-банківського партнерства й подальші орієнтири його майбутнього розвитку, а також основні ознаки та форми такої співпраці передбачені законодавством України. Систематизовано переваги і недоліки застосування державно-банківського партнерства з позиції держави та банківського бізнесу. Наголошено, що у такій співпраці зацікавлені обидві сторони, оскільки зі сторони держави – це спосіб залучення приватного капіталу для фінансування проєктів стратегічно важливих задля стимулювання розвитку економіки, а банківського бізнесу – можливість забезпечення сприятливого середовища й отримання гарантованого прибутку. Проаналізовано реалізовані проєкти впродовж 2015-01.09.2023 рр., які здійснені в межах державно-банківського партнерства. Сьогодні державно-банківське партнерство як одна з перспективних форм проєктного фінансування успішно вкорінилася у зарубіжній практиці. Наведено приклади світового досвіду успішного ведення проєктів, що підтверджує важливість налагодження партнерських відносин між державою і банківським сектором та можливості їх імплементації у вітчизняну практику в сучасних умовах соціально-економічного розвитку економіки країни.

Adisu Abebaw

The output gap measured as the percentage deviation of actual output from its potential level is an indicator of an economy’s achievement. Output gap has been an important concept used for forming of policies. In this study, we estimated the potential output and output gap, established some of its macro-economic determinants for the Ethiopian economy. By using yearly data spanning from 1990 to 2018, the study estimated the potential output and output gap using HP filtering, and production function approaches. Accordingly, both approaches indicated that the output gap has been fluctuating over the study period—indicating the actual output inconsistently and frequently deviating from its potential level. Mainly, in 1996 and 2003, the actual output showed the highest positive and negative deviations from its potential, respectively. The study also examined the effect of some macro-economic indicators on the output gap using the ARDL framework. Accordingly, inflation, trade openness, lending rate, and FDI are found to be having a significant effect on the output gap. Lending rate and trade openness have positive and significant effect, whereas inflation and FDI have a negative significant effect on the output gap. This study suggests; augmenting domestic production and utilization capacity, avoiding unrestricted importation and, export diversification, lowering lending rate and increasing FDI inflow; helps to reduce output gap. Besides, understanding the trend of potential and output gap would be helpful in dealing with inflation.

Gerd Waschbusch, Sabina Kiszka

Operational risks have become increasingly important for banks, especially against the background of growing IT dependency and the increasing complexity of their activities. Further-more, the corona pandemic contributed to the increased risk potential. Therefore, banks have to back these risks with own funds. There are currently three measurement approaches for determining the capital requirements for operational risk. In recent years, and especially during the Great Financial Crisis of 2007/2008, however, some of the weaknesses inherent in these approaches have become apparent. Thus, the Basel Committee on Banking Supervision revised the current capital framework. Therefore, this article examines the various measurement approaches, addresses inherent weaknesses and moreover, presents the future measurement approach developed by the supervisory authorities.

A.S. Kzykeyeva, S.T. Mirzhakypova

Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use any available information. The audit quality depends on the amount of audit risk that determines the efforts of the audit company. In this regard, the task of finding additional factors that have a significant impact on the audit risk evaluation comes to the fore. One of the factors that influence on audit risk evaluation and risk management is the tone of financial reports. Based on the use of content analysis, regression analysis, this article checks whether the linguistic tone used for corporate annual reports is related to the level of audit risk. The model is based on previous studies factors determining audit risk, with the inclu-sion of new variable characterizing an optimistic or negative report tone. We find that annual reports with positive tone are associated with a lower audit risk, suggesting that the tone of the annual report may be considered as a factor to assess audit risk. In general, the data obtained indicate that auditors can improve their methods of assessing audit risks by systematically taking into account the linguistic qualitative characteristics of financial statement disclosures.

Dragan Gabrić

The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the accrual based investment ratios that contribute to the determination of accounting manipulations and to create a model of an impact of accrual based investment ratios on determination of accounting manipulations in financial statements of the companies. Methodological approach to research determination of accounting manipulations is based on accrual based financial ratios - the investment indicators. Researchers have used the technique of analysing the content of auditing and financial statements to collect research data for the period from 2010 to 2014 on a sample of the listed companies from the capital market in FBiH. In the researc h, inferential statistics has been applied as a fundamental form of the scientific-cognitive process. The obtained results have been presented by graphs and tabular views. The research results revealed that the accrual based investment ratios contribute to the determination of accounting manipulations in the financial statements of the listed companies in FBiH. Furthermore, a model of impact has been obtained, which indicates that accrual based investment ratio Earnings Per Share (EPS) has a significant impact on the determination of the accounting manipulations in the financial statements. Finally, the research revealed that accrual based investment ratios are a useful tool in determining the accounting manipulations in the financial statements of the companies.

AMEL ARABI

During the purchasing process, the consumer confronts several packaging designs of different colors carrying or conveying sensory messages; the consumer then interprets these messages and it’s at this moment which several factors intervene (affective, effective and conative elements). In this research, we focus more specifically on the vision, sense generated first by the consumer at the perception of a product’ packaging design. For this, we chose a cosmetic product packaging (deodorant) for our study, we will present images of packaging in different colors to participants, and after they have to answer to a questionnaire. Thus, we will study the perception and the preferences of colors according to the consumer gender, the colors impact on the perception of products price, and information’s memorization