scholarly journals The impact of the institutional environment on the shadow economy

2018 ◽  
Vol 68 (1) ◽  
pp. 115-133 ◽  
Author(s):  
Tural Makhmudov ◽  
Maria Konovalova ◽  
Olga Kuzmina ◽  
Natalia Persteneva
Keyword(s):  
Shadow Economy ◽  
Institutional Environment ◽  
Tax Burden ◽  
Economic Policies ◽  
Development Levels ◽  
The One ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

This article aims to explore the relationship of the shadow economy with the institutional environment and develop practical recommendations for government policies around the world, and particularly in Russia. The urgency of the issue under research is caused by the existing need to study the shadow economy in order to find ways to reduce its scale and level out its negative externalities. Despite the fact that most of the papers focus on tax burden as a fundamental determinant of the shadow economy, the authors of this article believe that institutional tools can expand the boundaries of research on the content of the shadow economy as an economic category. Statistical analysis of 105 countries with different development levels revealed a stronger correlation between the quality of institutions and the size of the shadow economy than the one between total tax burden and the size of the shadow economy. The findings of this article can be useful in developing state strategies for combating the shadow economy and carrying out economic policies of the state as a whole.

scholarly journals THE IMPACT OF THE INSTITUTIONAL ENVIRONMENT ON THE ECONOMIC DEVELOPMENT

Ekonomika ◽  
2009 ◽  
Vol 87 ◽  
pp. 141-153 ◽  
Author(s):  
Vidmantas Jankauskas ◽  
Janina Šeputienė
Keyword(s):  
Economic Development ◽  
Institutional Environment ◽  
Gdp Per Capita ◽  
Development Institutions ◽  
Per Capita ◽  
Relationship Of ◽  
Openness To Trade ◽  
The Impact ◽  
The Relationship

Economic literature recognizes three “deep determinants” of economic development: institutions, geography and openness to trade. Discussion in the literature focuses on what part of the income per capita variation can be explained by institutions, geography and openness to trade. The empirical results can’t offer a clear answer, but there is a broader agreement in the literature that institutions play a more important role than geography and openness to trade. What is unclear whether the institutions also can explain variation in per capita income across countries, in which institutional environment is to some degree similar..This article aims to explore and quantify the relationship of the income level with institutional environment, geography and openness to trade across countries, grouped according their institutional environment quality.The results reveal that extent to which the variation in GDP per capita can be associated with the quality of institutional environment differs a lot between good and bad institutional environment samples. The results in good institutional environment sample come in line with series of studies in which the strong and positive link between various measures of institutions and economic development was established and support primacy of institutions over openness to trade and geography. I In bad institutional environment sample, on the contrary,no evidence was found that institutions mean a lot in respect of differences in GDP per capita. These results should not be interpreted so as to mean that institutional environment is not important, rather the degree of “badness” makes no difference.

Impact of Design on Emotional, Psychological, or Social Well-Being for People With Cognitive Impairment

2018 ◽  
Vol 12 (3) ◽  
pp. 220-232 ◽  
Author(s):  
Elizabeth Karol ◽  
Dianne Smith
Keyword(s):  
Quality Of Life ◽  
Cognitive Impairment ◽  
Literature Review ◽  
Thermal Comfort ◽  
Well Being ◽  
Design Expertise ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Aim:The objective of this article is to identify and analyze what is known about characteristics in and around the home that support well-being for those with cognitive impairment. This could provide direction for designers of homes in general, but specifically for designers trying to meet the needs of people with cognitive impairment.Background:It has been established that there is a relationship between psychological well-being and a person’s environment. Research also shows that particular design aspects can reduce the impact of cognitive impairment. However, there is limited design expertise in the Australian housing market to create supportive spaces which will help to reduce the impact of the disability for those with cognitive impairment.Method:A literature review was carried out to determine the extent and details of what is known about the relationship of home design and its impact on emotional, psychological, or social well-being for people with cognitive impairment.Conclusions:The study indicates that researchers in various disciplines understand that pragmatic design inputs such as thermal comfort and adequate lighting are important for people with cognitive impairment. In addition, some researchers have shown or surmise that there are other “intangible” designer-controlled elements that have beneficial impacts on people with cognitive impairment. Details of these intangible elements are sparse, and how much they might improve the quality of life for a person with cognitive impairment is not well understood. Further research is required to meet a growing need.

The Code of Ethics for Professional Accountants: Modern tendencies and principles

2021 ◽  
Vol 22 ◽  
pp. 128-141
Author(s):  
Elena N. MAKARENKO
Keyword(s):  
Code Of Ethics ◽  
Professional Activity ◽  
Professional Status ◽  
Social Image ◽  
Relationship Of ◽  
The Impact ◽  
Code Of Professional Conduct ◽  
The Relationship ◽  
Evident Relationship

Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.

scholarly journals Comorbidities associated with severe asthma

2019 ◽  
Vol 2 (1) ◽  
pp. 5-9
Author(s):  
Gayatri B. Patel ◽  
Anju T. Peters
Keyword(s):  
Severe Asthma ◽  
Care Utilization ◽  
Adequate Treatment ◽  
Obstructive Sleep ◽  
Asthma Outcome ◽  
Control Asthma ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Background: Severe asthma can be a challenging disease to manage by the provider and by the patient, supported by evidence of increased health-care utilization by this population. Patients with severe asthma should be screened for comorbidities because these often contribute to poorly controlled asthma. The impact of comorbidities, however, are not completely understood. Objective: To review common comorbidities and their impact on severe asthma. Methods: A review of relevant clinical research studies that examined comorbidities in severe or difficult-to-treat asthma. Results: A number of comorbid diseases, including rhinitis, rhinosinusitis, gastroesophageal reflux, and obstructive sleep apnea, are associated with severe or difficult-to-treat asthma. If present and untreated, these conditions may adversely affect asthma control, quality of life, and/or lung function, despite adequate treatment with step-up asthma controller therapy. Conclusion: Treatable comorbidities are associated with severe and difficult-to-control asthma. Failure to recognize these comorbidities may divert appropriate care and increase disease burden. Assessment and management of these risk factors may contribute to improved asthma outcome; however, more investigation is needed to understand the relationship of comorbidities and asthma due to inconsistency in the findings.

Monetary requirements for financial development

2020 ◽  
Vol 26 (2) ◽  
pp. 349-368
Author(s):  
K.V. Krinichanskii ◽  
N.E. Annenskaya
Keyword(s):  
Interest Rates ◽  
Financial Development ◽  
Inflation Rate ◽  
Substantial Growth ◽  
Bank Deposits ◽  
Developed Stock Markets ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Subject. The study investigates the relationship of financial development and monetary factors, which may be represented with inflation indicators, money aggregate M2 (measured by GDP), differential of interest rates on loans and funds raised by banks, etc. Objectives. The study outlines a theoretical perimeter for analyzing monetary requirements of financial development. Based on empirical data, we show the extent to which the requirements are influential. Methods. To verify the hypothesis, we classify items under study. The relationship of variables is reviewed through regression analysis. The study embraces 21 countries with developed stock markets and 17 emerging markets, covering the time span from 1960 through 2016. Results. We discovered the negative regular relationship between the inflation rate and three financial development metrics, such as bank deposits to GDP, banks assets to GDP, domestic loan for the private sector to GDP. Conclusions and Relevance. Monetary conditions seem to be significant for financial development. Therefore, the economic policy and strategies for the analysis of phenomena should be amended, since they treat financial development as a substantial growth driver. The relationship spotlights possible lines of the policy for enhancing the quality of financial development. Furthermore, the findings can be used to refine approaches to evaluating the impact of financial development on economic growth.

Retreat from the Male: Catullus 62 and Sappho's Erotic Flowers

Ramus ◽  
1977 ◽  
Vol 6 (2) ◽  
pp. 83-102 ◽  
Author(s):  
Eva Stehle Stigers
Keyword(s):  
Sexual Intimacy ◽  
Short Life ◽  
Narcissistic Personality ◽  
The Stability ◽  
The One ◽  
Relationship Of ◽  
The Relationship ◽  
The Ideal

Catullus described a full emotional circle in his short life from delight in unconstrained aesthetic sensuality free of socially-defined patterns (cc. 5, 6, 13 for example) to longing for a stable bond in the relationship of man to woman. He pictured such a bond as placed within the traditional Roman frame of marriage and home, but cast in a personal mold; he wanted to preserve his aesthetic and sensual response to a woman while combining it somehow with the stability and intimacy appropriate to friendship (amare and bene velle). Poems 72 and 87, for instance, directly express the ideal in acknowledging its absence from Catullus' relations with Lesbia.Catullus liked to feel that the possibility of complete union was what he offered Lesbia. Perhaps it was his inability to fashion a compelling synthesis of sexual intimacy and friendship with her that led him to write a series of poems exploring attempts, mainly failures, at full reciprocal love. The successful attempts are idyllic or mythic (Septimius and Acme, Peleus and Thetis, neither unambiguously positive). The failures come, in Catullus' portrayal, when union founders on the obstacle of the narcissistic personality, the man or woman unable to forfeit autonomy, desirous of holding others in thrall without being himself held. Catullus' highly developed sensitivity to narcissism must be a reaction to its prominence in the character of a certain kind of sexually attractive individual, the one who is alluring but uncapturable, the kind of woman, like Lesbia, with whom Catullus sought union. Catullus conveys the quality of narcissism in such a character in part through the image of the flower (appropriately, considering the source of the modern name for it).

scholarly journals Establishing Relationship of Porosity and Strength of Fibre Reinforced Concrete

2019 ◽  
Vol 9 (2S2) ◽  
pp. 82-85
Keyword(s):  
Compressive Strength ◽  
Reinforced Concrete ◽  
Fibre Reinforced Concrete ◽  
Steel Fibres ◽  
The One ◽  
Strength And Durability ◽  
Relationship Of ◽  
The Relationship

There are numerous factors that affect the performance of concrete in terms of strength and durability aspects. Amongst, the pores in the concrete are the one which is playing a foremost role in deciding strength and durability characteristics. The presences of pores in the concrete are due to inferior quality of concrete ingredients, lack of w/c ratio, improper compaction, poor workmanship etc. Many past studies reveal that the presence of fillers materials may reduce the pores on the concrete. But at the same time, the strength and durability should improve a lot. Under these circumstances, the presence of steel fibres in the concrete will give a better solution to arrest the pores and furnish desired results in all aspects. This study is made an attempt to establish the relationship between porosity and compressive strength on the various proportions of steel fibres of M20 and M40 grade concrete

scholarly journals THE IMPACT OF PROVIDING CARE FOR GRANDCHILDREN ON THE QUALITY OF LIFE OF GRANDPARENTS

2019 ◽  
Vol 24 (3) ◽  
Author(s):  
Katarzyna Skałacka ◽  
Keyword(s):  
Quality Of Life ◽  
Work Load ◽  
Study Data ◽  
The Social ◽  
Professional Field ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Contemporary grandparents are active people, not only in the social but also professional field. Regardless of other duties, one of the socially assigned tasks in the role of grandparent is to take care for grandchildren. As various studies have reported, this task may bring caregivers more losses than benefits (eg Goodman & Silverstein, 2002). In the present study, data from 148 people over 57 years who have looked after grandchildren have been analyzed, to determine whether the amount of time devoted by grandparents to care for grandchildren will affect their sense of quality of life. Grandparents gender, age, and locus of control was controlled. The obtained results confirmed that with the increase of the number of hours devoted to grandchildren care, the sense of quality of life of the grandparents drops. This effect is stronger among grandfathers. The sense of the location of control plays the role of a mediator and suppressor in the relationship of care time over grandchildren with a sense of quality of life. The results are discussed in the context of potential family burden and work load among grandparents. Key words: grandparents, grandchildren, quality of life, location of control, care for grandchildren

scholarly journals Does the Tax Burden impact the Performance of Companies? A case study for Romania

2020 ◽  
Vol 2 (1) ◽  
pp. 233-244
Author(s):  
Victor Ogneru ◽  
Stelian Stancu
Keyword(s):  
Regression Models ◽  
Structural Changes ◽  
Balance Sheet ◽  
Tax Burden ◽  
Cross Sectional ◽  
Independent Variable ◽  
The One ◽  
The Impact ◽  
The Relationship

Abstract The paper analyzes the relationship between the total tax amount paid by the Romanian companies and several indicators of size, financial performance, and capital structure to identify whether there is an impact of these indicators on the tax potential and to assess the impact of the tax burden on the performance of companies as well. The total tax amount is viewed on the one hand as a tax burden when it is used as an independent variable, and as tax potential when it is used as a dependent variable. To assess these relationships, we applied cross-sectional regression models for each year of analysis, 2014-2018, using balance sheet data from the entire population of Romanian companies. In literature, is questioned only the relationship between tax burden and economic performance. Our study emphasizes the link between tax potential and some characteristics of the companies. We have identified, also, the determinants of return of equity in the case of Romanian companies. Overall, the data reveal major structural changes during the period of analysis. This movement did not affect the tax potential, but the performance of undertakings. Our findings show that it is necessary to rethink economic and tax policies.

scholarly journals THE IMPACT OF RECRUITMENT, EMPLOYEE RETENTION AND LABOR RELATIONS TO EMPLOYEE PERFORMANCE ON BATIK INDUSTRY IN SOLO CITY, INDONESIA

2017 ◽  
Vol 17 (2) ◽  
Author(s):  
Eddy Madiono Sutanto ◽  
Milly Kurniawan
Keyword(s):  
Employee Turnover ◽  
Employee Retention ◽  
Labor Relations ◽  
Employee Performance ◽  
Positive Influence ◽  
The Difference ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The good recruitment program can provide a positive influence to increasing employee commitment, productivity and the quality of work including performance. The relationship of employee retention on performance is exceedingly complex. There is evidence that performance can decrease if the employee retention is bad and there is a possibility of stagnation if employee turnover is too dejected. Besides recruitment and employee retention, the labor relations can also affect the employee performance, where the problems usually arise from the difference of work, age and demographics. Research will be conducted to examine, whether there is a significant impact on recruitment, employee retention, and labor relations to employee performance on batik industry in Solo. The results of this analysis indicate that the recruitment, retention, and labor relations found a significant effect on employee performance. On the other hand, the recruitment and employee retention found a significant effect on employee performance. As well as recruitment and employee retention, labor relations found significant effects to the employee re-tention. The results also found the recruiting and employee retention have a significant impact on employee performance through the labor relations. As well as the recruitment significantly influence on labor relations through the employee retention.Keywords: Recruitment; Employee Retention; Labor Relations; Employee Performance.

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