Ivana Carla Strapazzon, Marco Tulio Aniceto França, Gustavo Saraiva Frio
Uma das formas de um estudante receber dinheiro é por meio da mesada. Esse mecanismo representa uma forma de os pais premiarem os(as) filhos(as) por bom comportamento, permitindo que os jovens possam fazer a gestão do dinheiro para cobrir despesas extraordinárias ou, ainda, um presente livre de condições. Nesse contexto, o artigo estuda o efeito dessa ação por meio de diferentes modelos de pareamento: escore de propensão (Propensity Score Matching), Ponderação pelo Inverso da Probabilidade do Tratamento (IPTW), Balanceamento por Entropia e Distância de Mahalanobis associado à Regressão Ajustada (RA), chamada de duplamente robusta, sobre o letramento financeiro de jovens usando a base de dados do PISA (Programme for International Student Assessment) 2018. Os resultados mostram que o ganho de mesada é benéfico para todos os jovens, quando ela é não condicionada, caracterizando-se como um presente, contribuindo para o aumento das notas no PISA, em especial para os meninos, e aumentando a diferença entre os gêneros em educação financeira. Além disso, a pesquisa demonstrou que, quando a mesada é condicionada, seu efeito se torna negativo, reduzindo as notas de finanças das meninas. Uma possível explicação é a menor disponibilidade de tempo para estudar, decorrente das atividades domésticas, o que contribui para a redução do desempenho em alfabetização financeira.
Economic theory. Demography, Economic history and conditions
The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the question of “whether management characteristics can have a favourable effect on the audit report readability or not.” The multivariate regression model is used for this study. Research hypotheses were also examined using a sample of 1004 observations on the Tehran Stock Exchange during 2012–2018 and by employing multiple regression patterns based on a panel data technique and fixed effects model. The results show a negative and significant relationship between managerial entrenchment and real and accrual-based earnings management and the audit report readability, based on the FOG index, and a positive and significant relationship between management narcissism, CEO overconfidence, and board effort and the audit report readability, based on the FOG index. Moreover, a negative and significant relationship exists between management entrenchment, CEO overconfidence, real and accrual-based earnings management, and audit report readability based on text length and Flesch indices. A positive and significant relationship was evident between CEO narcissism and board effort and audit report readability based on the same indices. Besides, research models were also examined for more confidence using other additional methods, including FE, T + 1, ABB, and GMM, which confirm the study’s preliminary results. Since the present study is the first paper to investigate such a topic in the emergent markets, it provides valuable information about intrinsic and acquisitive characteristics of management for users, analysts, and legal institutions that contribute significantly to financial statement readability.
Cristina Venera Tartavulea, Catalin Nicolae Albu, Nadia Albu
et al.
In this paper, we investigate the impact of the abrupt switch to online teaching which
occurred in 2020 due to the COVID-19 pandemic. By using responses from 362 professors
and students from 13 European countries, we find that universities and students were very
quick to adapt to the new changes and that a mix of synchronous and asynchronous
interaction and assessment methods are currently employed. However, this mix is quite
limited relative to what is usually subsumed into online learning tools, and is indicative of
passive delivery and reduced interaction. Our respondents estimate that most online
interaction and assessment methods will continue to be used after the return to face-to-face
education. Our respondents also view the switch to online teaching to have an overall
moderate positive impact on the educational process, albeit the overall effectiveness of the
online educational experience is perceived to be lower than in the case of face-to-face
teaching. Moreover, we find that the institutional support, the trust in the online system and
the perceived effectiveness of formative assessment are factors that are positively
associated with the impact and effectiveness of online education
All countries that joined the European Union are obligated to adopt the euro currency, except for Denmark that benefits from an opt-out clause. Presently, there are eight EU Member states that are not part of the euro zone: Bulgaria, Croatia, Czechia, Denmark, Hungary, Poland, Romania, and Sweden.
The national authorities are free to choose the time of accession and this prerogative allows some states to postpone by not entering the ERM II mechanism. But there are also countries who are severely struggling to meet the economic convergence levels.
The degree of economic convergence is analyzed by the European Commission through Flash Eurobarometer surveys every two years.
The purpose of this paper is to compare the 2018 Eurobarometer results with our own findings from December 2019, for a total of four countries: Romania, Poland, Hungary, and the Czech Republic.
Prime value for the European integration has a ratio of Christian values and the moral of the secular state. By means of diplomatic tools, the Moscow principality finds the imperial architecture necessary for completion of integration process of collecting of Russian lands to the uniform state.
The article is devoted to problems of criminal liability for legalization (laundering) of the money or other property acquired by other persons by the criminal way because of evasion of taxes. Identification and suppression of this illegal activity by the staff of tax and law enforcement agencies is one of the important directions of guarantees of respect of the rights and freedoms of citizens and protection of these rights by legal means.
In this article practical aspects of using project management in popular restaurants of different countries are considered. Within the framework of this study, the experience of using the Hard Rock Cafe project management tools is highlighted. It is noted that the management of the project in Hard Rock Cafe includes three phases: planning, setting goals, defining the project and organizing the team; drawing up of a calendar schedule of works; control. Considered the project of opening a new restaurant from Pizza Duono (Italy). It stands out that in this restaurant project managers are in sight, they are responsible for: all necessary activities have been completed in the right sequence and on time; the project did not go beyond the budget; the project would meet the quality standards, etc. The study also examined an example of project caching to change the project completion time from the restaurant Pizza Duono (Italy, Rome). According to the methodology of this restaurant, on each of the critical paths the restaurant must identify one type of activity that can be subjected to crashing.
The key of existence and success in all domains of life to the entity of justice is the thorough compliance to the truth and justice. Therefore when a certain right is violated, liable or challenged entrusted to solve that, are the institutions of justice, rather the courts. Courts are competent to find the right path towards the truth applying different methods with intention to satisfy the justice. In this paper special attention we dedicated to the method of open assessment of proofs in litigation, that in fact is the subject of this research.
The article presents the results of a systematic consideration of the complex issues of sustainable development of the national maritime transport subsystems in the global maritime transport industry. Particular attention is paid to the analysis of the real conditions of operation. There are feasible measures which should be taken to normalize the development of the national merchant fleet in order to achieve relative stability and to minimize the risk of losing the status of maritime power. Aspects of international administration in marine transport industry are highlighted in this article. The article deals with the scientific and methodological approaches to the choice of governance of economic and investment activity in the system of market relations.
By acquiring the conditions for the usage of the pre-accession funds of the European Union, concretely the instrument for rural development (Instrument for Pre-accession Assistance in Rural Development - IPARD), The Republic of Serbia (RS) will have a chance to improve the position of its agricultural farms and the conditions of its rural areas. Agriculture is specifically important for the economy in RS, and the rural population makes up almost one-half of the population, which additionally enlarges an interest in these funds. In addition, the objective of the research is to identify the effects of the usage of the IPARD funds on the development of the rural areas, respectively the socio-economic progress of the rural population. A qualitative descriptive analysis on the basis of the empirical data was used. The basic conclusions are that, thus, structured funds will have a limited impact on the reduction in the development inequalities and the achievement of the parity living conditions between the rural and the urban areas. Namely, the dominant focus of the IPARD funds on the investments in agricultural farms and enterprises, and not in rural households, limits the level of their impact on the rural development in RS.
Creation of tools making it possible to efficiently control financial and production capability of industrial corporations making part of the Russian military-industrial complex are discussed for aviation enterprises as an example. A system of balanced indicators is proposed to be used to develop corporation’s adaptive management strategies. The enterprise production activity financial optimization task is solved on the basis of specific cost optimization criteria by means of linear programming. Economic mathematical models are proposed to optimize the scopes andtime terms of financing to be attracted over the planning intervals.
Celem artykułu była odpowiedź na pytanie, czy globalizacja ma wpływ na sytuację ekonomiczną kobiet w Meksyku. Omówiono obecnie obowiązujący model życia, a także rozważono jego wpływ na sytuację mieszkańców krajów najuboższych. Obecnie za pomocą mediów informacje bardzo szybko obiegają cały świat i docierają nawet do najdalszych jego zakątków. W związku z tym również w Meksyku zaczynają obowiązywać standardy, z jakimi do tej pory mieliśmy do czynienia tylko w Europie czy Ameryce Północnej. Rola kobiet przestaje ograniczać się do roli żon i matek, zaczynają one być czynne zawodowo i działać społecznie. Społeczeństwo Meksyku czeka jeszcze wiele wyzwań. Aby im sprostać, nie tylko kobiety, ale również mężczyźni powinni zaangażować się w walkę o poprawę sytuacji pracujących kobiet oraz wyrównanie ich szans na rynku pacy. Zjawisko globalizacji pociąga za sobą zmiany we wszystkich sferach życia ludzi na całym świecie. Sytuacja kobiet żyjących w krajach rozwijających się poprawia się z roku na rok głównie dzięki większej świadomości społecznej oraz zrozumieniu potrzebnych zmian. Bardzo istotne jest zaangażowanie państwa, które niestety do tej pory nie odgrywało w tym procesie znaczącej roli. Zgodnie z prognozami sytuacja w nadchodzących latach ma zmienić się na lepsze.
С. В. Лисенко, Людмила Євгенівна Довгань, Ганна Анатоліївна Мохонько
This paper examines the state of the domestic shipbuilding industry. The analysis and evaluation of global trends of marine transport fleet for years 1970-2013. The experience of leading countries studied conditions should be created for the further development of the Navy Ukraine. The role and place in the shipbuilding industry of Ukraine's economy out of the crisis. The activity of Ukraine's leading shipyards for the 2013-2014 biennium. The main factors that led to structural changes in the industry and its infrastructure, and influenced the state of shipbuilding Ukraine. Identified problems to be solved for the further development of the domestic shipbuilding. Determined competitive potential of the shipbuilding industry and the main purpose of its development strategy. The basic directions of development of shipbuilding and necessary measures for their implementation in the context of the growing industry of Ukraine.
Marko Čičin-Šain, Slavomir Vukmirović, Marina Čičin-Šain
In this paper we analyze the significance of IT education strategy oriented to the alignment between in
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formation systems and business systems. We establish goals and develop concepts, and present a metho
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dological frame of strategic IT education. We report the results of our research and investigate the way
and intensity of the impact of strategic IT education on the factors influencing the alignment and linking
between information systems and business strategies.
From the point of view of our research, we have focused on factors that have an influence on the alignment
between information systems and business strategies, and factors affecting organisational effectiveness.
Factors influencing strategic IT education have also been systematized within the categories of busine
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ss/information system alignment, and organisational effectiveness. Since strategic IT education has been
recognized and organized in different concepts, we have included three concepts in our questionnaires:
strategic IT education for managers, organisational learning and e-learning