scholarly journals Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies

2020 ◽  
Vol 12 (21) ◽  
pp. 9251
Author(s):  
Elena Nechita ◽  
Cristina Lidia Manea ◽  
Elena-Mirela Nichita ◽  
Alina-Mihaela Irimescu ◽  
Diana Manea
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Work Conditions ◽  
Time Frame ◽  
Annual Reports ◽  
Eastern European ◽  
Linear Regression Models ◽  
Decent Work ◽  
Chemical Companies ◽  
Eastern European Countries

Since the adoption of the sustainable development goals (SDGs) endorsed by United Nations in 2015, which envision an ambitious representation of what the world could look like in the upcoming years, companies have been employing different approaches to identify and report on their contributions to the SDGs, albeit facing various difficulties due to the goals’ novelty, legislative deficiencies, and the complexity of connections between SDGs and business performance. In this context, the relationship between sustainability practices and firms’ financial performance has attracted much attention among researchers. Consequently, this research is focusing on determining to what extent the financial indicators disclosed in the annual reports are impacting the quality of non-financial reporting based on SDGs in the case of chemical companies operating in Central and Eastern European countries (Czech Republic, Hungary, Poland, Romania and Slovakia), within the time frame of 2015–2019. To reach our objective, a score-based content analysis was applied to assess the measure of SDGs achievement, and subsequently, the SDG score was used in multiple linear regression models with several financial data-based independent variables. The main findings highlight the companies’ contribution to the SDGs, particularly to those addressing the environment and decent work conditions for employees, and suggest that the research and development costs and other intangibles represent the most influential variable in explaining the variation in the firms’ SDG score. Academics, businesses and legislative bodies may find these results valuable in their corresponding activities: theoretical, pragmatic or statutory.

scholarly journals An Empirical Investigation on Determinants of Sustainable Economic Growth. Lessons from Central and Eastern European Countries

2020 ◽  
Vol 13 (7) ◽  
pp. 146 ◽  
Author(s):  
Batrancea Ioan ◽  
Rathnaswamy Malar Mozi ◽  
Gaban Lucian ◽  
Fatacean Gheorghe ◽  
Tulai Horia ◽  
...  
Keyword(s):  
Economic Growth ◽  
Direct Investment ◽  
Time Frame ◽  
Valuable Insight ◽  
Eastern European ◽  
Domestic Capital ◽  
Domestic Savings ◽  
Macroeconomic Indicators ◽  
Eastern European Countries ◽  
Sustainable Economic Growth

The study focuses on the effects of imports, exports, financial direct investment inflow and financial direct investment outflow on sustainable economic growth expressed by various macroeconomic indicators (gross domestic product, gross domestic savings, gross domestic capital) using the least squares panel method. Sample data were selected for ten Central and Eastern European (CEE) countries and the time frame considered was 2005–2016. Generally, transitional economies have to incorporate strong savings and a steady capital formation in order to achieve higher economic growth via foreign direct investment. Results showed that the analyzed factors played a major role in the sustainable economic growth of CEE countries. Another important and valuable insight of this study is that the financial sector steers the process of achieving sustainable economic growth across CEE countries.

scholarly journals MARGINAL PRICES OF IMPROVEMENTS MADE TO BLOCKS OF FLATS: EMPIRICAL EVIDENCE FROM ROMANIA

2016 ◽  
Vol 20 (2) ◽  
pp. 156-171 ◽  
Author(s):  
Adela DEACONU ◽  
Dorina LAZAR ◽  
Anuta BUIGA ◽  
Gheorghe FATACEAN
Keyword(s):  
Housing Markets ◽  
Hedonic Pricing ◽  
Eastern European ◽  
Linear Regression Models ◽  
Model Framework ◽  
Marginal Prices ◽  
Eastern European Countries ◽  
Log Linear ◽  
The Cost

This paper examines a specific segment of the housing markets from Central and Eastern European countries, namely the stock of flats in the urban area. With focus on Romania, we emphasize the improvements made by owners and authorities, aimed to enhance the quality of life and the maintenance of old blocks of flats; are highlighted some aspects regarding the cost of these improvements. In addition, the empirical section investigates whether and to what extent the improvements made to the flats and buildings have a significant effect on sale prices and rental prices. The marginal prices of these attributes are provided by hedonic pricing models, estimated in a generalized linear model framework; gamma and log-linear regression models perform in a similar way in terms of fit and prediction accuracy. The physical condition of the building and finishing works inside the flats, as variables of interest in our models, have a significant effect on sale and rental prices, but with different intensity. A common set of significant attributes, in the hedonic models for both sale and rental price, is suggested.

scholarly journals E-Business In Central And Eastern European Countries: Measures For Business Performance Analysis

2003 ◽  
Vol 1 (3) ◽  
Author(s):  
Metka Tekavcic ◽  
Mojca Marc
Keyword(s):  
Performance Analysis ◽  
Business Performance ◽  
Internet Usage ◽  
European Countries ◽  
Eastern European ◽  
Present Stage ◽  
Stage Of Development ◽  
Eastern European Countries ◽  
Operational Processes ◽  
The Way

Even though Internet usage in CEE population is increasing, it is below European average. The majority of companies are recognizing the need to do business electronically. However, most companies are currently still at the beginning stages: e-business does not reach operational processes indepth. Changes in the way a business is carried out influence business performance analysis. We argue that this happens mainly in the areas of customers, employees, intangibles, operational processes and also finance. For CEE e-business companies, at their present stage of development, the most important area is customer analysis. We present and discuss a number of measures that can be used to evaluate these areas and draw attention to some differences between traditional and e-business companies.

scholarly journals Effect of the integration into Global Value Chains on the employment contract in Central and Eastern European countries

Equilibrium ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 275-294
Author(s):  
Dagmara Nikulin ◽  
Sabina Szymczak
Keyword(s):  
Value Added ◽  
Global Value Chains ◽  
European Countries ◽  
Labor Standards ◽  
Value Chains ◽  
Eastern European ◽  
Decent Work ◽  
Firm Level ◽  
Employment Contract ◽  
Eastern European Countries

Research background: In the era of globalization, there is a need to address decent work deficits in Global Value Chains (GVCs). The forms of working conditions reveal a broad dispersion of contents. The literature review exposes hardly any Europe-focused research assessing the socio-economic impact of global production links and going beyond their pure economic effects assessed in terms of employment, productivity or wages. Purpose of the article: This paper investigates how involvement in GVCs affects labor standards. In particular, we assess how the integration into GVCs impacts the probability of having indefinite type of employment contract, which stands for one of the decent work indicator. Moreover, we draw individual and firm-level characteristics determining the type of employment contract. Methods: We use linked employer-employee data from the Structure of Earnings Survey merged with industry-level statistics on GVCs based on World Input-Output Database — the sample is composed of over 5 million workers from 10 Central and Eastern European countries (CEEC) observed in 2014. The involvement into GVCs is measured using a novel approach based on the concepts of global import intensity (GII). We employ logistic regression with robust standard errors. Findings & Value added: Controlling for individual and firm-level characteristics (sex, age, education level, length of service in enterprise, size of the enterprise) we find that greater integration into GVCs increases the probability of having temporary type of employment contact, mainly in tradable sectors. However, across CEE countries the relation between GVC and employment type is mixed. In this way we expand the existing literature by reporting the effects of GVCs on labor standards in CEEC.

scholarly journals An Empirical Examination of Accounting Comparability: Goodwill Recognition and Disclosure in Selected Central European Countries

2019 ◽  
Vol 67 (5) ◽  
pp. 1309-1323
Author(s):  
Ewa Wanda Maruszewska ◽  
Marzena Strojek-Filus ◽  
Jiří Pospíšil
Keyword(s):  
Financial Reporting ◽  
European Countries ◽  
Eastern European ◽  
Empirical Examination ◽  
Economic Resource ◽  
Financial Reporting Standards ◽  
Accounting Rules ◽  
Business Entities ◽  
Eastern European Countries ◽  
Accounting Comparability

Over the last few decades, there have been unusually frequent changes in the required accounting rules and methods for measuring and reporting positive and negative goodwill of business entities and capital groups. We suggest that the lack of consistent accounting regulations among Central Eastern European countries in accounting for positive and negative goodwill distorts the economic content of this very important economic resource and therefore its usefulness for decision making is adversely affected. The aim of this study is to investigate accounting regulations for goodwill in Poland, the Czech Republic, and Slovakia. To achieve this goal, a critical analysis of the literature is conducted, and the applicable legal regulations are analysed. An empirical case study regarding goodwill recognition, measurement, and disclosure is presented based on data received from an actual acquisition transaction. Since the three countries studied are neighbours and cross-country acquisitions are important instruments for regional economic development, we issue a call for regional harmonization of local accounting regulations, preferably based on International Financial Reporting Standards (IFRS).

Are Annual Report Graphs Being Used for Making Performance Attributions?

2016 ◽  
Vol 56 (4) ◽  
pp. 476-504 ◽  
Author(s):  
Laivi Laidroo
Keyword(s):  
Impression Management ◽  
Commercial Banks ◽  
Annual Report ◽  
Strong Support ◽  
European Countries ◽  
Annual Reports ◽  
Eastern European ◽  
Performance Attributions ◽  
Eastern European Countries ◽  
External Indicator

Previous literature on performance attributions has focused exclusively on annual report narratives. The objective of this article is to determine whether graphs in annual reports could be used for making performance attributions. The analysis focuses on annual reports of 33 commercial banks from 7 Central and Eastern European countries during 2006 to 2013. In line with expectations and results of previous research, there is strong support for the presence of negative performance attributions and attributional enhancements. A decrease in a bank’s profitability is associated with an increase in the use of external indicator graphs. If a bank’s profitability increases simultaneously with deterioration in a graphed external indicator, the use of such external indicator graphs increases compared with when profitability increase occurs simultaneously with an improvement in a graphed external indicator. There also exist signs that negative performance attributions are intentional and potentially driven by impression management motives.

Pragmatic Language Performance of Children Adopted Internationally

2019 ◽  
Vol 28 (2) ◽  
pp. 501-514
Author(s):  
Deborah A. Hwa-Froelich ◽  
Hisako Matsuo
Keyword(s):  
Social Communication ◽  
False Belief ◽  
Pragmatic Language ◽  
Eastern European ◽  
Language Performance ◽  
Emotion Identification ◽  
False Belief Understanding ◽  
Quasi Experimental ◽  
Pragmatic Communication ◽  
Eastern European Countries

Purpose Pragmatic language is important for social communication across all settings. Children adopted internationally (CAI) may be at risk of poorer pragmatic language because of adverse early care, delayed adopted language development, and less ability to inhibit. The purpose of this study was to compare pragmatic language performance of CAI from Asian and Eastern European countries with a nonadopted group of children who were of the same age and from similar socioeconomic backgrounds as well as explore the relationship among emotion identification, false belief understanding, and inhibition variables with pragmatic language performance. Method Using a quasi-experimental design, 35 four-year-old CAI (20 Asian, 15 Eastern European) and 33 children who were not adopted were included in this study. The children's pragmatic language, general language, and social communication (emotion identification of facial expressions, false belief understanding, inhibition) were measured. Comparisons by region of origin and adoption experience were completed. We conducted split-half correlation analyses and entered significant correlation variables into simple and backward regression models. Results Pragmatic language performance differed by adoption experience. The adopted and nonadopted groups demonstrated different correlation patterns. Language performance explained most of the pragmatic language variance. Discussion Because CAI perform less well than their nonadopted peers on pragmatic communication measures and different variables are related to their pragmatic performance, speech-language pathologists may need to adapt assessment and intervention practices for this population.

European Integration

2020 ◽  
Author(s):  
Johann P. Arnason
Keyword(s):  
European Integration ◽  
Eastern European ◽  
The European Union ◽  
Historical Processes ◽  
History Of ◽  
External Conditions ◽  
Eastern European Countries ◽  
Totalitarian Regimes ◽  
The Eu

Different understandings of European integration, its background and present problems are represented in this book, but they share an emphasis on historical processes, geopolitical dynamics and regional diversity. The introduction surveys approaches to the question of European continuities and discontinuities, before going on to an overview of chapters. The following three contributions deal with long-term perspectives, including the question of Europe as a civilisational entity, the civilisational crisis of the twentieth century, marked by wars and totalitarian regimes, and a comparison of the European Union with the Habsburg Empire, with particular emphasis on similar crisis symptoms. The next three chapters discuss various aspects and contexts of the present crisis. Reflections on the Brexit controversy throw light on a longer history of intra-Union rivalry, enduring disputes and changing external conditions. An analysis of efforts to strengthen the EU’s legal and constitutional framework, and of resistances to them, highlights the unfinished agenda of integration. A closer look at the much-disputed Islamic presence in Europe suggests that an interdependent radicalization of Islamism and the European extreme right is a major factor in current political developments. Three concluding chapters adopt specific regional perspectives. Central and Eastern European countries, especially Poland, are following a path that leads to conflicts with dominant orientations of the EU, but this also raises questions about Europe’s future. The record of Scandinavian policies in relation to Europe exemplifies more general problems faced by peripheral regions. Finally, growing dissonances and divergences within the EU may strengthen the case for Eurasian perspectives.

Knowledge about basic life support in European students

2014 ◽  
Vol 155 (21) ◽  
pp. 833-837 ◽  
Author(s):  
József Marton ◽  
Attila Pandúr ◽  
Emese Pék ◽  
Krisztina Deutsch ◽  
Bálint Bánfai ◽  
...  
Keyword(s):  
Basic Life Support ◽  
Life Support ◽  
European Countries ◽  
Eastern European ◽  
Knowledge And Skills ◽  
European Students ◽  
Western European ◽  
Eastern European Countries ◽  
European Youth

Introduction: Better knowledge and skills of basic life support can save millions of lives each year in Europe. Aim: The aim of this study was to measure the knowledge about basic life support in European students. Method: From 13 European countries 1527 volunteer participated in the survey. The questionnaire consisted of socio-demographic questions and knowledge regarding basic life support. The maximum possible score was 18. Results: Those participants who had basic life support training earned 11.91 points, while those who had not participated in lifesaving education had 9.6 points (p<0.001). Participants from former socialist Eastern European countries reached 10.13 points, while Western Europeans had average 10.85 points (p<0.001). The best results were detected among the Swedish students, and the worst among the Belgians. Conclusions: Based on the results, there are significant differences in the knowledge about basic life support between students from different European countries. Western European youth, and those who were trained had better performance. Orv. Hetil., 2014, 155(21), 833–837.

Sign in / Sign up

Export Citation Format

Share Document