Reply to Gebhard Kirchgässner

2017 ◽  
Vol 18 (1) ◽  
pp. 112-131 ◽  
Author(s):  
Lars P. Feld ◽  
Friedrich Schneider
Keyword(s):  
Potential Role ◽  
Shadow Economy ◽  
Survey Method ◽  
Double Counting ◽  
Advantages And Disadvantages ◽  
Currency Demand ◽  
Currency Demand Approach ◽  
Mimic Approach

Abstract In this reply to Kirchgässner, four issues are addressed: (1) the extent of double counting in attempts to reconcile estimates of the shadow economy based on the survey method and estimates based on the MIMIC (cum currency demand) approach, (2) advantages and disadvantages of the survey method, (3) of macro methods like the MIMIC approach and (4) the potential role of plausibility checks of estimates from the MIMIC approach with the survey method.

scholarly journals On Estimating the Size of the Shadow Economy

2017 ◽  
Vol 18 (1) ◽  
pp. 99-111 ◽  
Author(s):  
Gebhard Kirchgässner
Keyword(s):  
Shadow Economy ◽  
Survey Method ◽  
Currency Demand ◽  
Currency Demand Approach ◽  
Model Approach

Abstract As long as it is employed cautiously enough, the model approach is a useful tool to estimate simultaneously the size and the development of the shadow economy in several countries. However, a second method is necessary to calibrate the model. The currency demand approach can lead to highly implausible results; the size of the shadow economy might be largely overestimated. An alternative is the survey method. For real tests of whether a variable has an impact, procedures are necessary that do not use the same variables as those used to construct the indicator. Thus, to make progress in analysing the shadow economy, the model approach has a role to play, but it has to be complemented by other methods employing different data. The currency demand approach cannot be used as long as it employs the same variables for its constructions.

scholarly journals Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi

2018 ◽  
pp. 1141
Author(s):  
Devy Kusuma Cendana ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Sample Size ◽  
Empirical Evidence ◽  
Role Conflict ◽  
Potential Role ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Emotional Quotient

Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role conflict and unclear role in performing his duties or role as an auditor so that the resulting performance tends to be better. This study aims to prove empirical evidence of the influence of pera conflict and unclear role on the performance of auditors and the role of emotional quotient in moderating the influence of role conflict and unclear role on the performance of auditors. This research was conducted at Public Accounting Firm in Bali with survey method using questionnaire instrument. The sample size of 72 respondents using the method of determining the saturated samples, and the questionnaire that can be analyzed by 43 analysis shows that role conflict negatively affect the auditor's performance, unclear role negatively affect the auditor's performance, emotional quotient weaken the influence of role conflict on auditor performance, and emotional quotient weakens the influence of unclear role on the auditor's performance.

scholarly journals The Shadow Economy of Czech Republic and Tax Evasion: The Currency Demand Approach

2016 ◽  
Vol 64 (6) ◽  
pp. 2081-2086 ◽  
Author(s):  
Dennis Nchor ◽  
Tomáš Konderla
Keyword(s):  
Czech Republic ◽  
Tax Evasion ◽  
Shadow Economy ◽  
Banking System ◽  
Tax Revenue ◽  
Velocity Of Money ◽  
Currency Demand ◽  
Currency Demand Approach ◽  
Automatic Teller Machines ◽  
Two Stages

This study investigates the shadow economy of Czech Republic and the associated losses in tax revenue. The presence of a shadow economy may not necessarily be bad for the economies in which they prevail but they could cause huge losses to government revenue and could also constitute serious violation of labour regulations. The study uses the Currency Demand Approach. It measures the size of the shadow economy in two stages: a) the econometric estimation of an aggregate money demand equation b) the calculation of the value of the shadow economy through the quantity theory of money. The key variables in the study include: the total currency held outside the banking system, the number of automatic teller machines, the deposit interest rate, GDP deflator, the average tax, velocity of money, nominal GDP and nominal money supply. The results from the study show that the shadow economy of Czech Republic on the average is about 20.9 % as at the end of 2013 and the country loses an average tax revenue of about 7.2 % of GDP yearly. The data was obtained from the World Bank country indicators and the International Financial Statistics.

The Potential Role of International Criminal Tribunals in the Suppression of State Organized Crime

2018 ◽  
Author(s):  
Henri Decoeur
Keyword(s):  
Organized Crime ◽  
Potential Role ◽  
Ad Hoc ◽  
International Criminal ◽  
Criminal Court ◽  
Criminal Courts ◽  
Advantages And Disadvantages ◽  
International Criminal Tribunals ◽  
Court Of Justice

Chapter 8 outlines the potential merits and challenges of prosecuting individuals suspected of being involved in state organized crime before international criminal courts and tribunals. It identifies potential advantages common to international criminal courts and tribunals, namely the unavailability of jurisdictional immunities as a procedural bar, the greater likelihood of a genuine investigation, the existence of formal rules to deal with concurrent claims of jurisdiction, the capacity to address complex cases of system criminality, and the expressive potential of international criminal courts and tribunals. It then considers the respective advantages and disadvantages of different institutional mechanisms that could be used or adapted for the prosecution of state organized crime, examining in turn the International Criminal Court, ad hoc tribunals, and the future criminal chamber of the African Court of Justice and Human Rights.

scholarly journals Bipolar disorder and the endocannabinoid system

2019 ◽  
Vol 31 (04) ◽  
pp. 193-201 ◽  
Author(s):  
Shokouh Arjmand ◽  
Mina Behzadi ◽  
Kristi A. Kohlmeier ◽  
Shahrzad Mazhari ◽  
Abdolreza Sabahi ◽  
...  
Keyword(s):  
Bipolar Disorder ◽  
Potential Role ◽  
Cannabinoid Receptor ◽  
Endocannabinoid System ◽  
Cannabinoid Receptor 2 ◽  
Advantages And Disadvantages ◽  
Affective Symptoms ◽  
Probable Role ◽  
Pharmaceutical Agents

AbstractObjectiveBipolar disorder (BD) is a debilitating, lifelong neuropsychiatric illness characterised by unsteady mood states which vacillate from (hypo)mania to depression. Despite the availability of pharmaceutical agents which can be effective in ameliorating the acute affective symptoms and prevent episodic relapse, BD is inadequately treated in a subset of patients. The endocannabinoid system (ECS) is known to exert neuromodulatory effects on other neurotransmitter systems critical in governing emotions. Several studies ranging from clinical to molecular, as well as anecdotal evidence, have placed a spotlight on the potential role of the ECS in the pathophysiology of BD. In this perspective, we present advantages and disadvantages of cannabis use in the management of illness course of BD and provide mechanistic insights into how this system might contribute to the pathophysiology of BD.ResultsWe highlight the putative role of selective cannabinoid receptor 2 (CB2) agonists in BD and briefly discuss findings which provide a rationale for targeting the ECS to assuage the symptoms of BD. Further, data encourage basic and clinical studies to determine how cannabis and cannabinoids (CBs) can affect mood and to investigate emerging CB-based options as probable treatment approaches.ConclusionThe probable role of the ECS has been almost neglected in BD; however, from data available which suggest a role of ECS in mood control, it is justified to support conducting comprehensive studies to determine whether ECS manipulation could positively affect BD. Based on the limited available data, we suggest that activation of CB2 may stabilise mood in this disorder.

scholarly journals The Shadow Economy in Colombia: Size and Effects on Economic Growth

2014 ◽  
Vol 20 (2) ◽  
pp. 293-325 ◽  
Author(s):  
Friedrich Schneider ◽  
Bettina Hametner
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Indirect Taxation ◽  
Average Growth ◽  
Percentage Points ◽  
Negative Effect ◽  
Currency Demand ◽  
Per Capita ◽  
Currency Demand Approach ◽  
Over Time

AbstractUsing the currency demand approach, size and development of Colombia’s shadow economy are estimated over the period from 1980 to 2012. The results show a great extent of shadow economic activity varying over time between 27 and 56% of GDP. The most important factors driving the shadow economy are indirect taxation and unemployment. Analyzing the interaction between shadow and official economy, the shadow economy has a negative effect on the official one. Average growth of real per capita GDP is 1.86% between 1980 and 2012, without shadow economy it would have been higher around 0.12 percentage points on average.

POPDC proteins and cardiac function

2019 ◽  
Vol 47 (5) ◽  
pp. 1393-1404 ◽  
Author(s):  
Thomas Brand
Keyword(s):  
Potential Role ◽  
Striated Muscle ◽  
Short Review ◽  
Effector Proteins ◽  
Muscle Disease ◽  
Disease Genes ◽  
Protein Protein Interaction ◽  
Interaction Partners ◽  
And Function

Abstract The Popeye domain-containing gene family encodes a novel class of cAMP effector proteins in striated muscle tissue. In this short review, we first introduce the protein family and discuss their structure and function with an emphasis on their role in cyclic AMP signalling. Another focus of this review is the recently discovered role of POPDC genes as striated muscle disease genes, which have been associated with cardiac arrhythmia and muscular dystrophy. The pathological phenotypes observed in patients will be compared with phenotypes present in null and knockin mutations in zebrafish and mouse. A number of protein–protein interaction partners have been discovered and the potential role of POPDC proteins to control the subcellular localization and function of these interacting proteins will be discussed. Finally, we outline several areas, where research is urgently needed.

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