scholarly journals Evaluation of the stability of investment results obtained by socially responsible funds with the use of selected relative efficiency measures

2017 ◽  
Vol 86 ◽  
pp. 221-230
Author(s):  
Paweł Jamróz
Keyword(s):  
Relative Efficiency ◽  
Socially Responsible ◽  
Efficiency Measures ◽  
The Stability

Fundamental Frequency and Amplitude Perturbation in Reconstructed Canine Vocal Folds

1994 ◽  
Vol 103 (2) ◽  
pp. 145-148 ◽  
Author(s):  
Jack J. Jiang ◽  
David B. Wexler ◽  
Ingo R. Titze ◽  
Steven D. Gray
Keyword(s):  
Fundamental Frequency ◽  
Acoustic Pressure ◽  
Vocal Folds ◽  
Fat Grafting ◽  
Acoustic Measures ◽  
Efficiency Measures ◽  
Significant Difference ◽  
Vocal Quality ◽  
The Stability ◽  
Fold Cover

A submucosal fat autograft was implanted within the cover of injured vocal folds of 5 dogs. The implant occurred 6 weeks after unilateral mucosal excision had been performed. Three months postoperatively the larynges of these animals were excised and their phonation was compared to that of normal dog larynges and to other larynges with mucosal excision (but without fat grafting). Radiated acoustic pressure from the artificially driven larynges was recorded and digitized at 20 kHz with 16-bit resolution. Amplitude and fundamental frequency perturbations were extracted from a segment of phonation to assess the stability of the acoustic signals from the 3 groups. It was found that fat augmentation after mucosal excision reduced amplitude and frequency perturbation measures. There was no significant difference between fat-augmented and normal vocal folds. The acoustic measures were also positively correlated with phonation threshold and phonation efficiency measures reported earlier. The results suggest that submucosal fat autograft implantation within an injured vocal fold cover can restore not only the “ease” of phonation, but also the stability of phonation, which is a component of vocal quality.

scholarly journals A comparative study of efficiency and its determinants in Islamic, conventional, and socially responsible banks

2016 ◽  
Vol 13 (4) ◽  
pp. 470-482 ◽  
Author(s):  
Majed Alharthi
Keyword(s):  
Financial Crisis ◽  
Technical Efficiency ◽  
Returns To Scale ◽  
Scale Efficiency ◽  
Islamic Banks ◽  
Socially Responsible ◽  
Market Capitalization ◽  
Efficiency Measures ◽  
Conventional Banks ◽  
Constant Returns To Scale

This study empirically estimates efficiency and its determinants in 190 Islamic (IBs), conventional (CBs), and socially responsible banks (SRBs) in 22 countries during the period 2005-2012. The study first uses non-parametric approaches to estimate the efficiency measures (scale efficiency (SE), technical efficiency-constant returns to scale (CRS), and technical efficiency-variable returns to scale (VRS)) and second employs ordinary least squares, fixed effects, random effects, and TOBIT models to get the efficiency determinants. The findings indicate that the average efficiency is 0.966, 0.952, and 0.983 for the SE, CRS, and VRS, respectively. However, efficiency measures show that the SRBs are most efficient banks whereas, the least efficiency scores archived by Islamic banks. Islamic bank efficiency is positively correlated with size, loan intensity, ROA, inflation rates, market capitalization and financial crisis. However, conventional banks’ TE and CRS efficiency are positively and significantly correlated with size, ROA, and market capitalization, while their VRS efficiency is negatively and significantly related to capital ratio, age and GDP. In addition, SRBs’ efficiency is increased by size, capital ratio, loan intensity, ROA, foreign ownership, domestic ownership, inflation and financial crisis. Furthermore, the financial crisis affects the SE and CRS efficiency measures in Islamic banks while socially responsible banks SE efficiency measure is positively affected by the financial crisis, which means that socially responsible banks were stabled and resisted during the crisis period. Finally, there is no significant correlation between financial crisis and efficiency indictors in conventional banks during the period

scholarly journals Socio-economic Consequences of Globalization in Agriculture in Relation to Social Responsibility

2020 ◽  
Vol 74 ◽  
pp. 04020
Author(s):  
Hana Polackova
Keyword(s):  
Weak Link ◽  
Economic Consequences ◽  
Economic Activities ◽  
Socially Responsible ◽  
Political Factors ◽  
Climate Fluctuations ◽  
Economic Cycles ◽  
Main Driver ◽  
The Stability ◽  
Globalized World

Agriculture has allowed for people to settle in one place and stop moving for food. It made possible to survive and later trade. Agriculture was the main driver of the economy since the creation of the first states to the 20th century. In today’s globalized world, we consider an economically successful country where the industry dominates. Industry, compared to agriculture, offers greater opportunities for growth in gross domestic product. In addition to economic cycles, economic activities closely related to agriculture are also affected by climate fluctuations, pests, diseases, inadequate crops and others. Despite the fact that agricultural output is essential for life, agriculture has been on the second track. The stability and sustainable development of a country depends on the influence of various economic, non-economic and political factors. However, the low elasticity of agricultural production supply, dependence on natural conditions and the limited durability of production results can make agriculture a weak link in planning the further development of the country’s economy. The paper deals with the need for a socially responsible approach to agriculture and the identification of factors that can affect the stability of the economy, the sustainability of economic growth as well as the health of the population and the environment. Information for the preparation of this paper was drawn from the data of the Statistical Office, expert studies and economic literature. At the end of the paper is outlined the possible use of agriculture as a major industry in the context of solving some social problems.

scholarly journals Examining the Relationship between Social Inefficiency and Financial Performance. Evidence from Wisconsin Dairy Farms

2021 ◽  
Vol 13 (7) ◽  
pp. 3635
Author(s):  
Theodoros Skevas ◽  
Ioannis Skevas ◽  
Victor E. Cabrera
Keyword(s):  
Financial Performance ◽  
Agricultural Production ◽  
Social Sustainability ◽  
Dairy Farms ◽  
Directional Distance Function ◽  
Financial Impact ◽  
Socially Responsible ◽  
Sustainability Performance ◽  
Efficiency Measures ◽  
The Relationship

Although social sustainability is an important component of sustainable agricultural production, little research has been conducted to assess social sustainability performance at the farm level. This study measures farmers’ social sustainability performance using (in)efficiency measures derived from a non-parametric dynamic directional distance function approach. It further examines the relationship between social (in)efficiency and financial performance measured by profitability, which is crucial to understand the financial impact of engaging in socially responsible activities. The empirical application focuses on a sample of Wisconsin dairy farms over the period 2007–2017. Results show that sample farms could have (decreased/)increased their social (in)efficiency by an average of 14%. Social (in)efficiency was found to be (negatively/)positively related to farm profitability, implying that social objectives can be achieved in tandem with economic goals.

scholarly journals СОЦІАЛЬНО-ВІДПОВІДАЛЬНІ АСПЕКТИ АДМІНІСТРУВАННЯ ПОДАТКІВ: ВАЖЕЛІ ПРОТИДІЇ УХИЛЕННЮ ВІД ОПОДАТКУВАННЯ

2021 ◽  
pp. 39-47
Author(s):  
Ганна Сергіївна Ліхоносова ◽  
Катерина Романівна Мартиненко
Keyword(s):  
Informal Sector ◽  
Informal Economy ◽  
Tax Evasion ◽  
The State ◽  
Practical Significance ◽  
Tax Administration ◽  
Socially Responsible ◽  
Tax System ◽  
Independent Analysis ◽  
The Stability

No country in the world, no matter how hard it tries, could not, cannot and will not be able to get rid of the informal economy. The reality is that today, according to various experts, from one third to more than half of Ukraine's GDP is created in the informal sector of the economy. The informal economy in Ukraine is not a separate phenomenon, but the result of a systemic economic crisis, it affects all areas of economic activity, including the efficiency of the tax system, which in turn affects the stability and power of the state. For its part, one of the signs of the effectiveness of the tax system is the scale of the use of tax evasion schemes. The purpose of the article is to study the processes of tax administration from the standpoint of providing socially responsible service of the state fiscal service of Ukraine, the use of levers to combat tax evasion, provide recommendations for reducing the informal sector and the main schemes of tax evasion in Ukraine. The subject of the study is the informal sector and methods of preventing one of the consequences - tax evasion. Methods used in the study: systems analysis, economic and statistical methods, information processing, the method of logical generalization of results, expert assessments, etc. Presenting main material. The article examines the main trends in employment in the informal sector of the national economy. The essence of the concept of tax evasion and the reasons for it were revealed. The most common schemes as a result of which the budget of Ukraine suffers the greatest losses are indicated, during which proposals to improve tax administration as a significant lever for minimizing tax offenses in the field of tax evasion within the informal sector of the economy were identified. The practical significance of the obtained results lies in the possibility of using the developed recommendations for independent analysis of the economic situation in Ukraine. Conclusions and further prospects of the study. An analysis of various tax evasion mechanisms has shown that most of them are due to lack of control by fiscal authorities, weak level of development of the system of electronic administration of goods and funds between businesses and the inability to properly calculate and pay taxes. Therefore, from the proposed recommendations to reduce the amount and loss of the budget from tax evasion schemes within the informal sector of the economy, we can highlight that consistency is key. First of all, according to the priorities arising from the current rating, these are measures aimed at combating aggressive tax planning. This should be followed by the completion of VAT administration reform and, importantly, a further significant reduction in the share of the state, which should provide fiscal space for a significant reduction in income tax and abolition of labor tax, but this takes more time due to various problems in the country.

scholarly journals Social responsibility as a factor in ensuring the competitiveness of a business organization

2019 ◽  
Vol 8 (2) ◽  
pp. 27-34
Author(s):  
Taras Kitsak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Development ◽  
Business Processes ◽  
Sociological Research ◽  
Business Organization ◽  
Socially Responsible ◽  
The Stability ◽  
Corporate Social ◽  
The Impact

The article investigates manifestations, trends and dominants of the concept of social responsibility of business; its impact on balanced social development has been determined. The active role of social responsibility in ensuring the stability and competitiveness of business processes has been substantiated. The aim of the research is to determine the impact of socially responsible practices on the socio-economic development of a business organization in modern conditions. The author determined his own interpretation of corporate social responsibility after having researched its essence and its impact on social and business processes. The list of potential benefits for a business organization from realization of social investments has been specified and supplemented. The content and essence of the construct of a socially responsible organization which focuses on the development and successful functioning in a dynamic market environment have been distinguished. The sphere of interaction of the business organization with the main stakeholders has been analyzed and potential directions of establishing a constructive dialogue that will have a positive impact on the stability and success of business processes have been outlined. Sociological research on the evaluation of the perception of social responsibility by business organizations in Ukraine and awareness of its values, trends and benefits has been analyzed. Conclusions regarding directions of strengthening of forming the environment of facilitating the spreading of the concept of corporate social responsibility have been justified. Keywords: corporate social responsibility, stakeholders, balanced social development, socially responsible practices, social investments, social reporting.

scholarly journals Impact of the COVID-19 pandemic on the results of Polish socially responsible funds

2021 ◽  
pp. 70-82
Author(s):  
Paweł Jamróz ◽  
◽  
Dorota Żebrowska-Suchodolska ◽  
Keyword(s):  
Research Method ◽  
Investment Efficiency ◽  
Socially Responsible ◽  
Research Gap ◽  
The Stability

Purpose – The aim of the paper is the evaluation of the results of Polish socially responsible funds during the pandemic period in comparison to two previous subperiods. Research method – In the research, the nonclassical meters of investment efficiency were used. They were designed for three research subperiods. They provided the basis for creating rankings and for studying the stability of results. The results were compared with the WIG and WIG-ESG index results.Results – The studied socially responsible funds noted lower results in the period directly before the pandemic. In the pandemic period, they, however, noted higher results than the WIG index.Originality / value / implications / recommendations – The paper bridges the research gap pertaining to the research on the results of Polish socially responsible funds during the pandemic period. The article, according to the authors’ knowledge, is one of the first papers in Poland which studies the results of socially responsible funds during the pandemic period.

scholarly journals Sur les effets macroéconomiques d’une politique de taxation directe au Québec

2009 ◽  
Vol 54 (3) ◽  
pp. 299-321
Author(s):  
Lise Salvas-Bronsard ◽  
Pierre-Yvon Ouellet
Keyword(s):  
Relative Efficiency ◽  
Tax Rates ◽  
Macroeconometric Model ◽  
The Stability ◽  
Economic Stabilization

The object of this paper is twofold: 1) to introduce the disaggregated legal tax rates into a macroeconometric model containing disaggregated marginal propensities to consume; 2) to simulate variations of tax rates in order to study the relative efficiency of individual tax rates for economic stabilization and to look at the stability of the model with respect to the progressivity of these tax rates.

scholarly journals THE RELATIVE EFFICIENCY OF EDUCATION AND R&D EXPENDITURES IN THE NEW EU MEMBER STATES

2012 ◽  
Vol 13 (5) ◽  
pp. 832-848 ◽  
Author(s):  
Aleksander Aristovnik
Keyword(s):  
Relative Efficiency ◽  
High Efficiency ◽  
Tertiary Education ◽  
Maximum Output ◽  
Data Envelopment ◽  
Member States ◽  
Eu Member States ◽  
Efficiency Measures ◽  
Legal Constraints ◽  
New Eu Member States

The paper attempts to measure relative efficiency in utilizing public education and R&D expenditures in the new EU member states in comparison to the selected EU (plus Croatia) and OECD countries. As resources allocated to education and R&D sector are significantly limited, a special emphasis should be given to their efficient use regarding the institutional and legal constraints. By applying non-parametric methodology, i.e. Data Envelopment Analysis (DEA), a relative efficiency is defined as the deviation from the efficiency frontier which represents the maximum output/outcome attainable from each input level. An analysis of (output-oriented) efficiency measures shows that among the new EU member states Hungary, Estonia and Slovenia seem to be good benchmark countries in the field of primary, secondary and tertiary education, respectively. On the other hand, Cyprus and again Hungary dominate in the field of R&D sector, even if for different reasons. The empirical results also suggest that, in general, new EU member states show relatively high efficiency in tertiary education, while lag well behind in the R&D efficiency measures.

scholarly journals WORLD EXPERIENCE OF SOCIAL RESPONSIBILITY OF BANKS

2020 ◽  
Vol 384 (2) ◽  
pp. 146-152
Author(s):  
A. Bimuratova ◽  
E. Tokareva ◽  
A. Makhatova ◽  
A. Cherep
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Socially Responsible ◽  
The Sustainable Development ◽  
Commercial Activities ◽  
The Social ◽  
Provision Of Services ◽  
The Media ◽  
The Stability ◽  
Corporate Social

The commercial activities of banks directly affect the society in which they operate, and future business successes are closely linked to key social values. Considering the specifics of the activities of commercial banks, trust is becoming one of the most important conditions for a normally functioning banking services market, and the level of profits is increasingly determined not by the technology of the provision of services, but by the correct positioning of banks in the social environment based on social responsibility and reputation. The level of socially responsible behavior of banks has a direct impact not only on the sustainable development of society, but also on the stability of the banks themselves. The problem of corporate social responsibility is increasingly reflected in the media and scientific works of prominent scientists. It must be understood that the social responsibility of business is much wider than is commonly believed. Key words: social responsibility, commercial banks, globalization, socially responsible business.

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