EXPLORING THE ASSOCIATION BETWEEN R&D EXPENDITURE AND THE JOB QUALITY IN THE EUROPEAN UNION

<p><em>Investment in research and development is a key factor in increasing countries' competitiveness. However, its impact can potentially be broader and include other socially relevant elements like job quality. In effect, the quantity of generated jobs is an incomplete indicator since it does not allow to conclude on the quality of the job generated. In this sense, this paper intends to explore the relevance of R&amp;D investments for the job quality in the European Union between 2009 and 2018. For this purpose, we investigate the effects of R&amp;D expenditures made by the business sector, government, and higher education sector on three dimensions of job quality. Three research methods are employed, i.e. univariate linear analysis, multiple linear analysis, and cluster analysis. The findings only confirm the association between R&amp;D expenditure and the number of hours worked, such that the European Union countries with the highest R&amp;D expenses are those with the lowest average weekly working hours.</em></p>

THE NEXUS BETWEEN PUBLIC SPENDING ON EDUCATION AND ECONOMIC GROWTH OF KOSOVO – ECONOMETRIC APPROACH

The main aim of this study is to analyze the trend of public spending dedicated to education in case of Kosovo over the years and to measure the impact of public spending in education on economic growth of Kosovo. In order to achieve the goal, the Pearson Correlation is used and a multifactorial regression model (OLS) has been modified and adapted, where we have determined the Gross Domestic Product (GDP) as depended variable and as independent variable in the model conclude: (i) Total public expenditure on education (ii) Public expenditure on Secondary Education and (iii) Public expenditure on Higher Education (University). The data used is secondary data from the Kosovo’s State Budget, Ministry of Finance and Transfers, and Kosovo Agency of Statistics. We come in conclusion that public spending dedicated to the Higher Education (University) has a positive impact on Kosovo's economic growth meanwhile the public spending on secondary education and total public expenditure on education in the model circumstances show no significance. The paper comes with further recommendations on public spending policies dedicated to education in order to influence Kosovo's economic growth.

Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.

Entrepreneurial Competences and Entrepreneurial Performance: Empirical Insights of Female Entrepreneurs in Kenya.

The purpose of this paper is to examine entrepreneurial competences among female entrepreneurs within the context of developed countries which have been greatly neglected in the same context of emerging economies. This empirical research is based on a survey of 301 micro and small enterprises located in Uasin Gishu County, Kenya, run by female entrepreneurs. Its focus is on the following entrepreneurial competences: the need for achievement, locus of control, tolerance of ambiguity, innovativeness, risk-taking propensity, self-efficacy, egoistic passion; goal setting; resilience; trustworthiness; emotional stability; and patience. In measuring entrepreneurial performance, the constructs of firm performance, development of personal wealth, and social performance were used. The findings show that a proper measurement instrument has been applied to check on the constructs of entrepreneurial competences and entrepreneurial performance. The paper makes a finding that entrepreneurial competences do exist among female entrepreneurs in emerging economies. However, it was established that there is hardly any correlation between entrepreneurial competences and entrepreneurial performance. This finding, presents a stimulating area for further research within the contextual framework of emerging economies. The study contributes to the advancement of the literature on entrepreneurial competences and how they relate to the entrepreneurial performance of female entrepreneurs in an emerging economy context.

BRIEF ANALYSIS ON THE IMPACT OF COVID-19 ON THE EUROPEAN ECONOMY

In the context in which globalization generates chain reactions, the economic disturbances generated by the Covid-19 crisis are encountered at the global, European and of course regional level and, due to the novelty of the manifestation of the crisis, the capacity of known economic models to provide quick solutions in this context has proved to be limited. Most of the economic imbalances that have occurred are not due to the epidemic itself, but to the measures taken to prevent the spread of this virus. Attempts are being made globally to identify exit scenarios from the crisis. Such scenarios are the result of individual and collective action by states affected by the pandemic. Obviously, the results are different depending on the characteristics, potential, commitment of each of the states / areas affected by the economic crisis and can be evaluated in term of efficiency only after the trigger factor will cease to exist.<div id="mouseposition-extension-element-full-container" style="position: fixed; top: 0px; left: 0px; right: 0px; bottom: 0px; pointer-events: none; z-index: 2147483647; font-weight: 400;"> </div><div id="mouseposition-extension-element-full-container" style="position: fixed; top: 0px; left: 0px; right: 0px; bottom: 0px; pointer-events: none; z-index: 2147483647; font-weight: 400;"> </div>

THE IMPACT OF GOVERNMENT ACCREDITATION IN THE FIELD OF THE QUALITY OF MEDICAL SERVICES ON THE SATISFACTION OF PATIENTS IN ROMANIA

To achieve quality involves the use of standards in all medical and non-medical processes carried out in the medical system. Standards translate quality into operational terms. They set minimum levels of excellence or performance compatibility intervals. In the paper below I presented a brief history of quality management in the world, then a brief history of quality management in health to demonstrate the importance and relevance of implementing quality management in the current health system. The case study presents the interpretation of the data obtained after the evaluation of the medical unit by ANMCS, accreditation system of health units. In this content I presented the number of indicators implemented related to the applied standards and implicitly the number of non-compliant indicators.The results obtained lead to the presentation of the "strengths" of the health unit, also the recommendations are related to the processes that can be improved. The presentation of the results obtained from the application of satisfaction survey to inpatients during 2017 strengthens the belief that the implementation of quality management in a medical unit is not unnecessary work, on the contrary it is appreciated by patients and its continuation is an imperative action to have medical units at standards of excellence.

THE INFLUENCE OF TAX AVOIDANCE, FOREIGN DIRECT INVESTMENT AND CAPITAL INTENSITY TOWARDS EARNING RESPONSE COEFFICIENT

Earnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company. Market reaction can be proxy by earning response coefficient. This study aims to examine the effect of tax avoidance, foreign direct investment and capital intensity on earnings response coefficient. The population in this study is companies from manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Data obtained from the IDX website, Yahoo Finance and website of certain companies. The population of this study are 135 observation data. The hypothesis in this study were tested by multiple linear regression analysis. The result of this research are: 1) foreign direct investment and capital intensity have a positive effect on earnings response coefficient. 2) tax avoidance has no influence on earnings response coefficient.

A CASE STUDY ON THE CONSOLIDATION OF FINANCIAL STATEMENTS OF ENTITIES AFFILIATED THROUGH DIRECT CONSOLIDATION PROCEDURE

The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodies in the field of accounting. This situation generates intense debates among accounting specialists with the aim of finding practical solutions that facilitate the understanding and correct application of accounting regulations in the area of consolidating accounts. The present article approaches, by means of a case study, the specific aspects related to the consolidation of affiliated entities’ accounts by means of using the global integration method and the direct consolidation procedure.

ACCESS TO CREDIT AND SUSTAINABILITY OF RURAL HOUSEHOLDS POVERTY STATUS: A CASE FROM CÔTE D'IVOIRE

Based on data from the Households Living Standard Survey (ENV2015), we analyze the impact of credit on poverty status stability (ex-post and ex-ante poverty) and then study the regional gaps between poverty and vulnerability to poverty in the rural environment in Côte d'Ivoire. We slightly modified the model of Chaudhuri et al. (2002) to estimate the vulnerability to poverty and consider the poverty index as our measure of poverty. We construct a latent variable that is equal to the square of the gap between poverty and vulnerability to poverty and then use a tobit model to estimate the influence of credit on that variable. Our results show that credit makes poverty status unstable by widening the gap between ex-post and ex-ante poverty (poverty and vulnerability to poverty). We also find that the regional distribution of poverty is different from that of vulnerability to poverty in the rural environment in Côte d'Ivoire.

INTERNAL AUDIT - ACTUALITIES AND CHALLENGES

Internal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The different activities that internal auditors perform lead to the creation of added value in the entity in which they operate. In Romania, this activity is relatively recent and it involves certain organising and exercising particularities. The internal auditor profession has globally faced the same challenges all the other professions face in regards to the digitalization of the economy.