The word dictionary is very significant,especially in countries with old traditions of using dictionaries in education,literature and other fields,as well as in the process of personal growth and development.For a maj...The word dictionary is very significant,especially in countries with old traditions of using dictionaries in education,literature and other fields,as well as in the process of personal growth and development.For a majority,dictionaries are authoritative and concentrated information sources(Baldun?iks,2012a,p.7).As almost half a century has passed since the first publication of P.Galenieks’s Botanical Dictionary(Botaniskāvārdnīca)in 1950,it is necessary to develop a new dictionary of botanical terms,where Latvian would be one of the languages involved,as lately new dictionaries of this type have not been published.There is no doubt it is necessary to develop such a dictionary,and several studies have been carried out to acknowledge this fact(e.g.,Balode,2012,pp.16-61;Helviga&Peina,2016,pp.127-158;Svi?e,2015,pp.131-140;2016).The analysis of the lexicographic survey described in this article is a justification thereof.A dictionary of botanical terms would be a great aid not only in the work of professional translators;it would be useful to anyone who encounters terms of this field in daily work and translates such terms,for example,translators,teachers of specialised subjects(natural sciences,geography,botany),gardeners,florists,or nature enthusiasts.The study examines the results of a survey of the potential users of the dictionary.展开更多
This article analyses the determinants of young women’s participation in the labour market. For this purpose, the Employment Policy Enhancement Survey (EAPE), conducted by the Laboratoire de Recherches et d’Etudes E...This article analyses the determinants of young women’s participation in the labour market. For this purpose, the Employment Policy Enhancement Survey (EAPE), conducted by the Laboratoire de Recherches et d’Etudes Economiques et Sociales (LARES) in collaboration with CERDI in 2018 was used as the database. The results of Gallant and Nychka’s (1987) semi-nonparametric procedure show that health status, household size, marital status, and educational attainment are explanatory factors of young women’s labour market participation in Congo.展开更多
After the outbreak of the international financial crisis,the People’s Bank of China,based on traditional monetary policy tools,launched a series of structural monetary policy tools such as standing lending facility(S...After the outbreak of the international financial crisis,the People’s Bank of China,based on traditional monetary policy tools,launched a series of structural monetary policy tools such as standing lending facility(SLF),medium-term lending facility(MLF),and pledged supplementary lending(PSL)and targeted at liquidity via the commercial banking system.In order to test the credit transmission effect of structured monetary policy,this paper empirically analyzes the relationship between structured monetary policy,bank liquidity and bank credit based on the VAR model.The research shows that the implementation of structured monetary policy reduces the liquidity of commercial banks in the short term and increases in loans to small or micro enterprises and agriculture-related loans,these policies have produced significant short-term effects on credit transmission in steady of long-term effects.Thus,a series of supporting measures are needed to fully exert the effects of structural monetary policy.展开更多
Interest rate risk represents one of the key forms of financial risk faced by banks. It has given rise to an extensive body of research, .mainly focused on the estimation of sensitivity of bank stock returns to change...Interest rate risk represents one of the key forms of financial risk faced by banks. It has given rise to an extensive body of research, .mainly focused on the estimation of sensitivity of bank stock returns to changes in interest rates. However, the analysis of the sources of bank interest rate risk has received much less attention in the literature. It is essential that banks have to monitor, maintain, and manage their assets and liabilities portfolios in a systematic manner taking into account the various risks involved in these areas. Balance sheet risk of a bank can be categorized into two major types of significant risks, which are liquidity risk and interest rate risk (IRR). IRR is the risk to earning of capital arising from movement of interest rates. The need to manage IRR in Indian banks arises from movement of interest rates. The areas not much considered in the earlier research work are to manage IRR which influences critically the overall profitability of banks. The study was taken with an objective of analyzing the determinants of IRR and examining the strategy to manage such exposures testing the banks long run sustainability. The study had chosen 45 banks and collected secondary data for the financial year 2007 to 2012 to do the analysis of IRR management. The findings of the study were to suggest the ways to minimize the IRR and control its effect on the banks profit. The other findings were to test impact of IRR on the sustainability of the bank.展开更多
Lord Prof. Momtchil Dobrev-Halachev developed in 2008 "Theory of generating of crises" and in 2001 "Theory of the mafia". Based on these two theories this paper explains the establishment of the Financial Crises o...Lord Prof. Momtchil Dobrev-Halachev developed in 2008 "Theory of generating of crises" and in 2001 "Theory of the mafia". Based on these two theories this paper explains the establishment of the Financial Crises of 2008 all over the world.展开更多
This article seeks to discuss the importance of the need to undertake, create, and innovate in Administration, especially considering the international market. For development, it is presented in a contextualized mann...This article seeks to discuss the importance of the need to undertake, create, and innovate in Administration, especially considering the international market. For development, it is presented in a contextualized manner, the evolution of organizations throughout the ages and its importance in an economic and social point of view. Within this vision, the entrepreneur is differentiated from the business person, evidencing the individual entrepreneur and the creative economy as fomenters of new business opportunities. In a society in which there are no more borders, only the political and cultural ones, enterprise, creativity, and innovation become necessary as a means for differentiated and sustained growth, especially considering domestic and international competition. As human skills applied to the professional field, people can use them in a handcrafted and differentiated manner, to render the strategies of the actions into ways of modeling businesses and solutions, thus reaching a state of the art.展开更多
The purpose of this study is to determine the effect of collective bargaining on employee motivation in the Zimbabwean gold mining sector.The continued restless among employees at various gold mines in the midlands pr...The purpose of this study is to determine the effect of collective bargaining on employee motivation in the Zimbabwean gold mining sector.The continued restless among employees at various gold mines in the midlands province has resulted in productivity levels dwindling.There has been increased labour turnover by employees as well as increased union representation to management.Questionnaire were used to collect data.In this article a population of one thousand employees was used.A sample of two hundred employees was selected across the board.The results of the study indicate positive relationships between collective bargaining and job satisfaction among the employees in the Zimbabwean gold mining sector.Implications of these results are that the human resource interventions are required in order to create an environment in which employees can freely engage in collective bargaining.Furthermore,the results indicate that collective bargaining engenders intrinsic motivation and above all allows for the protection of employee’s rights and welfare as well as promoting industrial democracy.This study recommends that managers should guard against preventing or obstructing employees from seeking legal redress to protect their interest.In addition,labour officers should be given the right of reasonable access to workers during working hours at their organisations for the purposes of advising the workers on the law.The employees should be given a latitude to belong to a trade union and or workers committee.展开更多
Personality refers to the integration of feelings, thoughts, and behaviors specific to individual. The fact that personality has a distinguishing feature among individuals explains different behaviors of individuals a...Personality refers to the integration of feelings, thoughts, and behaviors specific to individual. The fact that personality has a distinguishing feature among individuals explains different behaviors of individuals against events and situations. This arises from the fact that personality is specific to individual and is affected by the effects of many factors with which it interacts, and from the integration of them. In this context, this research is based on the hypothesis that there is a relationship between vocs.tionai school students' demographic features including their family, socio-culture, geographical environments (gender, age, department, grade, parental education, number of siblings, birth order in the family, and the family's income levels), and the personality profiles. The research was carded out as part of five-factor model of personality in an attempt to determine whether vocational school students' personality profiles vary according to demographic variables and to reveal the relationship between them. The research sample consisted of 220 students selected from the students studying in Altmta~ Vocational School in the Spring Term of the 2013-2014 Academic Year. Data were analyzed via SPSS 15.0 statistical package program by performing t-test, analysis of variance and logistic regression analysis. While a significant difference was found between students' five-factor personality profiles according to gender, age, department, average, father's education, and the number of siblings, no significant difference was found among grade, mother's education, birth order in the family, and income levels. Moreover, independent variables affecting students' academic averages were determined as a result of the logistic regression analysis.展开更多
Religious freedom is one of the fundamental human rights that are enshrined both internationally and nationally.All modern States ought,within their internal law,to defend the right of religious freedom in order to pr...Religious freedom is one of the fundamental human rights that are enshrined both internationally and nationally.All modern States ought,within their internal law,to defend the right of religious freedom in order to preserve the peaceful nature of a modern society.This work has attempted to study the existing literature,to carry out comparative law research and to criticize the current situation linking religious freedom as a supreme and constitutional good and the tax obligation of natural persons that is consistent with their mandatory contribution to public burdens on the basis of their ability to pay and their social role.展开更多
Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Additionally, all Municipalities are quite different considering specific characteristics, such as geograph...Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Additionally, all Municipalities are quite different considering specific characteristics, such as geographic, demographic, and economic. The aim of this research is to separate the entire sample of Municipalities in Greece into categories, based on the effectiveness of financial management and financial performance into effective and ineffective ones. This investigation is substantial because it is very interesting in-depth observation of current situation of the financial management capabilities of Municipalities, and additionally because it is crucial to extract the differences in specific characteristics between economical efficient and inefficient Municipalities. For the separation of the sample into groups, cluster analysis was preferred. For this reason, three variables were used: the lending capacity of the municipality, flexibility in making non-investment costs, and flexibility in investment spending. These three variables were considered to be the key dimensions of effectiveness in financial management and therefore their use, representatively describes the effectiveness or not of Greek Municipalities. In this study, it investigated the existence of differences between the characteristics of these two categories. The features are "how Municipalities are working with specialist consultants" and "how Municipalities are using modem technologies". The main objective is to investigate the influence of these two characteristics in the efficiency of managing financial resources.展开更多
Momtchil Dobrev developed "theory of corruption" and "theory of the mafia" and its appearances--unstability factor in the social systems. The paper is developed from theory of mafia and describes political model o...Momtchil Dobrev developed "theory of corruption" and "theory of the mafia" and its appearances--unstability factor in the social systems. The paper is developed from theory of mafia and describes political model of the mafia. All the theories and the conclusions are based on the practice of the Momtchil Dobrev in the justice system in Europa, Germany, Europea Commission, and Bulgaria.展开更多
The main objective of the paper is to examine the factors that influence investment initiatives amongst Kenyan footballers who are locally based. Descriptive research design was used for the research. The population o...The main objective of the paper is to examine the factors that influence investment initiatives amongst Kenyan footballers who are locally based. Descriptive research design was used for the research. The population of the study comprised of the players in the Kenyan premier league teams with players on contract. Stratification was done and each stratum a simple random sample was used to select the sample of 94 respondents. The research instrument for collection of data was a questionnaire. The significance test was carried out using F-statistics to compare the means in various variables that yielded no difference in the different variables tested. Coefficient of correlation was used to test the degrees of correlation on the variables which generally resulted in all positive correlations but with different degrees. Generally, the findings were that there is a low financial literacy among the Kenyan footballers, peer and parental had great influence on the investment attitude of the footballers. There is a need to provide extra knowledge on financial matters to the Kenyan football players, the Kenyan football clubs and the stakeholders. Efforts should be done to increase football players' participation in the management on personal finances. Immediate measure to incorporate all stakeholders and professionals is used to initiate education and training to football players in Kenya on personal financial matters to help them invest in long-term steady income generating projects.展开更多
This paper, for the goal of revealing the mechanism of compromise and change in coordination where players agree in general but disagree on coordination methods, clarifies not only the background behind Japan's decis...This paper, for the goal of revealing the mechanism of compromise and change in coordination where players agree in general but disagree on coordination methods, clarifies not only the background behind Japan's decision of terminating development aid loan to China, but also the reason why the Chinese government decided to accept it. When countries agree on the need to collaborate but are in conflict regarding the specific method, like the case of Japan-China conflict over development aid, one country must always compromise regarding the specific method of coordination. This situation is known as the Battle of the Sexes (BoS) in game theory. It has been believed that countries do not have the incentive to withdraw from the initial agreement under such a situation. This case study, however, reveals that it is not always true. From the analysis of this study, it will be concluded that the agreement reached in the initial negotiation would not be always stable even in a situation where countries agree in general but disagree on coordination methods. In this case, "institution" and "consensus" are pointed out as incentives to make countries accept a specific coordination method.展开更多
Mitsubishi UFJ(MUFJ)has made very positive contributions to the overall achievements of the banking industry,deserving its position as one of the leading financial groups in Japan,contributing to helping government st...Mitsubishi UFJ(MUFJ)has made very positive contributions to the overall achievements of the banking industry,deserving its position as one of the leading financial groups in Japan,contributing to helping government stabilizes the market and successfully implement monetary policy.MUFJ is aiming for growth of approximately¥250 billion in net operating profits,with MUFG Group companies,business groups,and the corporate center.Movement of stock price in financial groups such as MUFJ will reflect the business health of bank and financial system and the whole economy.Good business management requires us to consider the impacts of multi micro and macro factors on stock price,and it contributes to promoting business plan and economic policies for economic growth and stabilizing macroeconomic factors.By data collection method through statistics,analysis,synthesis,comparison,quantitative analysis to generate qualitative comments and discussion;using econometric method to perform regression equation and evaluate quantitative results,the article analyzed and evaluated the impacts of six(6)micro and macro economic factors such as:cost,net sale,lending rate,inflation,GPD growth,S&P 500,etc.on stock price of a big financial group,MUFJ in Japan in the period of 2010-2019,both positive and negative sides.The results of quantitative research,in a seven-factor model,show that the decrease in inflation,GDP,and high lending rate has a significant effect on reducing MUFJ stock price with the highest impact coefficient,the second is increase in cost.This research finding and recommended policy also can be used as reference in policy for commercial bank and financial system in many developing countries.展开更多
An important research field in public and private sectors,accounting is the identification of the factors of financial strength that affect the control and decision-making process.The paper examines the financial stre...An important research field in public and private sectors,accounting is the identification of the factors of financial strength that affect the control and decision-making process.The paper examines the financial strength of the municipalities in Greece and their possible bankruptcy.In literature,important examples of forecasting and estimating financial strength for public sector have been presented,such as the Brown’s 10-point test which measures the financial condition in the case of municipalities.The present survey focuses on the liquidity of the Greek municipalities using data for the financial year 2014 from all over the Greek territory.By implementing Brown’s 10-point test for Greek municipalities and using quantitative methods,each point is becoming a separate independent variable which affects,with different estimator,the total score of financial condition.The model that has been developed appears to be effective in the case of Greek municipalities by providing a rating for their financial strength.The use of the proposed methodology can be used by both funding institutions(banks,grant providers,relevant ministry)on a programmatic basis to address liquidity problems.展开更多
A well-organized system of internal communication is vital in any organization open to improvement and change, pursuing better management of its resources and caring forgood work atmosphere. Internal communication is ...A well-organized system of internal communication is vital in any organization open to improvement and change, pursuing better management of its resources and caring forgood work atmosphere. Internal communication is primarily to provide efficient, mutual flow of information between employees and management staff at all levels in each area of the organization. In order to present internal communication tools and evaluate their effectiveness a survey study was conducted among the employees of the listed media company Cyfrowy Polsat, one of the two leading private TV groups in Poland. The study involved 136 employees (17% of total employment). The majority of respondents were male (85%). All the respondents were 23 to 47 years of age. Almost half were below 24 years of age and 38% represented the age group 25-34 years of age. The majority of respondents declared higher education with master degree and working time exceeding three years. The survey showed that the dominant form of communication is message distribution via electronic channels which confirmed the research assumption that there was a dehumanization of contacts and indirect communication dominated over direct contact. Limited direct contact was also recognized as the major cause of conflicts and disputes. The study was based on the analysis of literature and source materials (reports, statistics, newsletters, and legal acts). Additionally, the paper provides the presentation of Cyfrowy Polsat's position in the Polish media market as well as the strategies and objectives of the company.展开更多
Considering International Financial Reporting Standards (henceforth IFRS), although fair value is suggested in the conceptual framework and related standards, concept of measurement is used instead of concept of val...Considering International Financial Reporting Standards (henceforth IFRS), although fair value is suggested in the conceptual framework and related standards, concept of measurement is used instead of concept of valuation. Determining the fair value of the acquiree specific into business combination, is needed to identify the fair value of the valuation made beyond the measurement of either monetary items or non-monetary items in the financial statements. Essential reason of the difference between acquired entity's fair values as a basis of financial reporting standards and valuation standards, the fair value according to IFRS is equivalent to the market value according to International Valuation Standards (henceforth IVS). The fair value in accordance with IVS, the combination of the market value, and the synergistic value of the asset are subject to valuation in terms of special purchaser. When business is concerned, considering parameters such as the position in the industry, brand awareness, intellectual capital, geography, cannot be expected to be equal to the fair value of business which simply consists of market value among market participants. The ultimate aim of the study is to illustrate how to determine synergistic value in the terms oflVS which shows the difference between the market value and fair value. Based on the findings of the study, if acquired assets and liabilities are recognized in accordance with IFRS, goodwill comes out during the acquisition. Though, when fair value is determined based on IVS, goodwill is not found, even profitable business combination is realized. This is the result of considered fair value based on IVS Framework, that is the combination of market value of an asset in question and total synergistic value.展开更多
Change is a constant part of our life...It is almost a klise. It is everywhere, and we should know, how it can happen to us, and how to act it. This article is the first part of a year-long study, that aims to fmd, wh...Change is a constant part of our life...It is almost a klise. It is everywhere, and we should know, how it can happen to us, and how to act it. This article is the first part of a year-long study, that aims to fmd, which factors can be a part of a successful lifestyle change, especially for conscious consumption. We consume ridiculously much, over the level, we need. Half of the world is hungry, and the other half is trying to lose some weight. If we can create a model, like an equation f.e. Double self confidence and one good family background are equal to 10 percent of success lifetime change, which is probable not, but if we can find something like that, it would change the theory of lifestyle changing in modem consumption society. This article shows our lifestyle changing model theory, and a study, which presents, its appearance in practise.展开更多
As the development of economy, the corporate social responsibility (CSR) received more and more recognition from academic and business. The traditional economy with only goal of pursuing the wealth is changing rapi...As the development of economy, the corporate social responsibility (CSR) received more and more recognition from academic and business. The traditional economy with only goal of pursuing the wealth is changing rapidly. Chinese corporations realize that it is important and urgent to value the social responsibility, search for effective means to balance the relationship between CSR and COP (corporate operating performance). Meanwhile, it is helpful and meaningful for the society to build up a healthy and appropriate operating value for corporations. However, there is always a debate of how many social responsibilities a corporation should take in order to satisfy the corporate development and the relationship between CSR and profit, and previous researches on corporate social responsibility mainly focused on all stakeholders of a company. As more and more corporations are aware of the importance of their employee, this study specifically selects employee, one of the most important stakeholders, as the subject investigated. Meanwhile, it chooses New Era Health Industry (Group) Co., Ltd as the target enterprise, which is the only state-owned key enterprises in health industry and the leading corporation in directselling industry in China's Mainland. In order to research the relationship between corporate operating performance and the satisfaction of employees’ material needs and psychological needs, this study plans to complete it by combining the theoretical and empirical study, qualitative analysis and quantitative analysis research methods. Based on a questionnaire of 200 employees in New Era, this study analyzes the situation of CSR to employees for New Era and comes to the conclusion of the relationship between the CSR and COP. According to the research result, this study may give some suggestions for Chinese corporations to fulfill their socialresponsibility system and to improve the situation of the lack of CSR to employees.展开更多
The interdisciplinary approach is both the cause and the result of the synergy that develops between the various branches of Science.Economics lends and borrows tools and methods of analytical approach from other scie...The interdisciplinary approach is both the cause and the result of the synergy that develops between the various branches of Science.Economics lends and borrows tools and methods of analytical approach from other sciences in order to complete its contribution to knowledge.Thus the main economic problem related to the unlimited needs of the people and the limited means that exist to meet these needs begins with the theological teaching of the Old Testament and the expulsion of the protoplasts from the Garden of Eden.Adam Smith’s“Invisible Hand”leading the economy to the optimum level of prosperity is another presentation of the“Invisible Hand”of Divine Providence,as it appears in the works of Thomas Aquinas.In this and in other cases the finding of interdisciplinary analogies leads the researcher to the holistic approach of the knowledge and science of Economics but also of the operation of the society.展开更多
文摘The word dictionary is very significant,especially in countries with old traditions of using dictionaries in education,literature and other fields,as well as in the process of personal growth and development.For a majority,dictionaries are authoritative and concentrated information sources(Baldun?iks,2012a,p.7).As almost half a century has passed since the first publication of P.Galenieks’s Botanical Dictionary(Botaniskāvārdnīca)in 1950,it is necessary to develop a new dictionary of botanical terms,where Latvian would be one of the languages involved,as lately new dictionaries of this type have not been published.There is no doubt it is necessary to develop such a dictionary,and several studies have been carried out to acknowledge this fact(e.g.,Balode,2012,pp.16-61;Helviga&Peina,2016,pp.127-158;Svi?e,2015,pp.131-140;2016).The analysis of the lexicographic survey described in this article is a justification thereof.A dictionary of botanical terms would be a great aid not only in the work of professional translators;it would be useful to anyone who encounters terms of this field in daily work and translates such terms,for example,translators,teachers of specialised subjects(natural sciences,geography,botany),gardeners,florists,or nature enthusiasts.The study examines the results of a survey of the potential users of the dictionary.
文摘This article analyses the determinants of young women’s participation in the labour market. For this purpose, the Employment Policy Enhancement Survey (EAPE), conducted by the Laboratoire de Recherches et d’Etudes Economiques et Sociales (LARES) in collaboration with CERDI in 2018 was used as the database. The results of Gallant and Nychka’s (1987) semi-nonparametric procedure show that health status, household size, marital status, and educational attainment are explanatory factors of young women’s labour market participation in Congo.
文摘After the outbreak of the international financial crisis,the People’s Bank of China,based on traditional monetary policy tools,launched a series of structural monetary policy tools such as standing lending facility(SLF),medium-term lending facility(MLF),and pledged supplementary lending(PSL)and targeted at liquidity via the commercial banking system.In order to test the credit transmission effect of structured monetary policy,this paper empirically analyzes the relationship between structured monetary policy,bank liquidity and bank credit based on the VAR model.The research shows that the implementation of structured monetary policy reduces the liquidity of commercial banks in the short term and increases in loans to small or micro enterprises and agriculture-related loans,these policies have produced significant short-term effects on credit transmission in steady of long-term effects.Thus,a series of supporting measures are needed to fully exert the effects of structural monetary policy.
文摘Interest rate risk represents one of the key forms of financial risk faced by banks. It has given rise to an extensive body of research, .mainly focused on the estimation of sensitivity of bank stock returns to changes in interest rates. However, the analysis of the sources of bank interest rate risk has received much less attention in the literature. It is essential that banks have to monitor, maintain, and manage their assets and liabilities portfolios in a systematic manner taking into account the various risks involved in these areas. Balance sheet risk of a bank can be categorized into two major types of significant risks, which are liquidity risk and interest rate risk (IRR). IRR is the risk to earning of capital arising from movement of interest rates. The need to manage IRR in Indian banks arises from movement of interest rates. The areas not much considered in the earlier research work are to manage IRR which influences critically the overall profitability of banks. The study was taken with an objective of analyzing the determinants of IRR and examining the strategy to manage such exposures testing the banks long run sustainability. The study had chosen 45 banks and collected secondary data for the financial year 2007 to 2012 to do the analysis of IRR management. The findings of the study were to suggest the ways to minimize the IRR and control its effect on the banks profit. The other findings were to test impact of IRR on the sustainability of the bank.
文摘Lord Prof. Momtchil Dobrev-Halachev developed in 2008 "Theory of generating of crises" and in 2001 "Theory of the mafia". Based on these two theories this paper explains the establishment of the Financial Crises of 2008 all over the world.
文摘This article seeks to discuss the importance of the need to undertake, create, and innovate in Administration, especially considering the international market. For development, it is presented in a contextualized manner, the evolution of organizations throughout the ages and its importance in an economic and social point of view. Within this vision, the entrepreneur is differentiated from the business person, evidencing the individual entrepreneur and the creative economy as fomenters of new business opportunities. In a society in which there are no more borders, only the political and cultural ones, enterprise, creativity, and innovation become necessary as a means for differentiated and sustained growth, especially considering domestic and international competition. As human skills applied to the professional field, people can use them in a handcrafted and differentiated manner, to render the strategies of the actions into ways of modeling businesses and solutions, thus reaching a state of the art.
文摘The purpose of this study is to determine the effect of collective bargaining on employee motivation in the Zimbabwean gold mining sector.The continued restless among employees at various gold mines in the midlands province has resulted in productivity levels dwindling.There has been increased labour turnover by employees as well as increased union representation to management.Questionnaire were used to collect data.In this article a population of one thousand employees was used.A sample of two hundred employees was selected across the board.The results of the study indicate positive relationships between collective bargaining and job satisfaction among the employees in the Zimbabwean gold mining sector.Implications of these results are that the human resource interventions are required in order to create an environment in which employees can freely engage in collective bargaining.Furthermore,the results indicate that collective bargaining engenders intrinsic motivation and above all allows for the protection of employee’s rights and welfare as well as promoting industrial democracy.This study recommends that managers should guard against preventing or obstructing employees from seeking legal redress to protect their interest.In addition,labour officers should be given the right of reasonable access to workers during working hours at their organisations for the purposes of advising the workers on the law.The employees should be given a latitude to belong to a trade union and or workers committee.
文摘Personality refers to the integration of feelings, thoughts, and behaviors specific to individual. The fact that personality has a distinguishing feature among individuals explains different behaviors of individuals against events and situations. This arises from the fact that personality is specific to individual and is affected by the effects of many factors with which it interacts, and from the integration of them. In this context, this research is based on the hypothesis that there is a relationship between vocs.tionai school students' demographic features including their family, socio-culture, geographical environments (gender, age, department, grade, parental education, number of siblings, birth order in the family, and the family's income levels), and the personality profiles. The research was carded out as part of five-factor model of personality in an attempt to determine whether vocational school students' personality profiles vary according to demographic variables and to reveal the relationship between them. The research sample consisted of 220 students selected from the students studying in Altmta~ Vocational School in the Spring Term of the 2013-2014 Academic Year. Data were analyzed via SPSS 15.0 statistical package program by performing t-test, analysis of variance and logistic regression analysis. While a significant difference was found between students' five-factor personality profiles according to gender, age, department, average, father's education, and the number of siblings, no significant difference was found among grade, mother's education, birth order in the family, and income levels. Moreover, independent variables affecting students' academic averages were determined as a result of the logistic regression analysis.
文摘Religious freedom is one of the fundamental human rights that are enshrined both internationally and nationally.All modern States ought,within their internal law,to defend the right of religious freedom in order to preserve the peaceful nature of a modern society.This work has attempted to study the existing literature,to carry out comparative law research and to criticize the current situation linking religious freedom as a supreme and constitutional good and the tax obligation of natural persons that is consistent with their mandatory contribution to public burdens on the basis of their ability to pay and their social role.
文摘Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Additionally, all Municipalities are quite different considering specific characteristics, such as geographic, demographic, and economic. The aim of this research is to separate the entire sample of Municipalities in Greece into categories, based on the effectiveness of financial management and financial performance into effective and ineffective ones. This investigation is substantial because it is very interesting in-depth observation of current situation of the financial management capabilities of Municipalities, and additionally because it is crucial to extract the differences in specific characteristics between economical efficient and inefficient Municipalities. For the separation of the sample into groups, cluster analysis was preferred. For this reason, three variables were used: the lending capacity of the municipality, flexibility in making non-investment costs, and flexibility in investment spending. These three variables were considered to be the key dimensions of effectiveness in financial management and therefore their use, representatively describes the effectiveness or not of Greek Municipalities. In this study, it investigated the existence of differences between the characteristics of these two categories. The features are "how Municipalities are working with specialist consultants" and "how Municipalities are using modem technologies". The main objective is to investigate the influence of these two characteristics in the efficiency of managing financial resources.
文摘Momtchil Dobrev developed "theory of corruption" and "theory of the mafia" and its appearances--unstability factor in the social systems. The paper is developed from theory of mafia and describes political model of the mafia. All the theories and the conclusions are based on the practice of the Momtchil Dobrev in the justice system in Europa, Germany, Europea Commission, and Bulgaria.
文摘The main objective of the paper is to examine the factors that influence investment initiatives amongst Kenyan footballers who are locally based. Descriptive research design was used for the research. The population of the study comprised of the players in the Kenyan premier league teams with players on contract. Stratification was done and each stratum a simple random sample was used to select the sample of 94 respondents. The research instrument for collection of data was a questionnaire. The significance test was carried out using F-statistics to compare the means in various variables that yielded no difference in the different variables tested. Coefficient of correlation was used to test the degrees of correlation on the variables which generally resulted in all positive correlations but with different degrees. Generally, the findings were that there is a low financial literacy among the Kenyan footballers, peer and parental had great influence on the investment attitude of the footballers. There is a need to provide extra knowledge on financial matters to the Kenyan football players, the Kenyan football clubs and the stakeholders. Efforts should be done to increase football players' participation in the management on personal finances. Immediate measure to incorporate all stakeholders and professionals is used to initiate education and training to football players in Kenya on personal financial matters to help them invest in long-term steady income generating projects.
文摘This paper, for the goal of revealing the mechanism of compromise and change in coordination where players agree in general but disagree on coordination methods, clarifies not only the background behind Japan's decision of terminating development aid loan to China, but also the reason why the Chinese government decided to accept it. When countries agree on the need to collaborate but are in conflict regarding the specific method, like the case of Japan-China conflict over development aid, one country must always compromise regarding the specific method of coordination. This situation is known as the Battle of the Sexes (BoS) in game theory. It has been believed that countries do not have the incentive to withdraw from the initial agreement under such a situation. This case study, however, reveals that it is not always true. From the analysis of this study, it will be concluded that the agreement reached in the initial negotiation would not be always stable even in a situation where countries agree in general but disagree on coordination methods. In this case, "institution" and "consensus" are pointed out as incentives to make countries accept a specific coordination method.
文摘Mitsubishi UFJ(MUFJ)has made very positive contributions to the overall achievements of the banking industry,deserving its position as one of the leading financial groups in Japan,contributing to helping government stabilizes the market and successfully implement monetary policy.MUFJ is aiming for growth of approximately¥250 billion in net operating profits,with MUFG Group companies,business groups,and the corporate center.Movement of stock price in financial groups such as MUFJ will reflect the business health of bank and financial system and the whole economy.Good business management requires us to consider the impacts of multi micro and macro factors on stock price,and it contributes to promoting business plan and economic policies for economic growth and stabilizing macroeconomic factors.By data collection method through statistics,analysis,synthesis,comparison,quantitative analysis to generate qualitative comments and discussion;using econometric method to perform regression equation and evaluate quantitative results,the article analyzed and evaluated the impacts of six(6)micro and macro economic factors such as:cost,net sale,lending rate,inflation,GPD growth,S&P 500,etc.on stock price of a big financial group,MUFJ in Japan in the period of 2010-2019,both positive and negative sides.The results of quantitative research,in a seven-factor model,show that the decrease in inflation,GDP,and high lending rate has a significant effect on reducing MUFJ stock price with the highest impact coefficient,the second is increase in cost.This research finding and recommended policy also can be used as reference in policy for commercial bank and financial system in many developing countries.
文摘An important research field in public and private sectors,accounting is the identification of the factors of financial strength that affect the control and decision-making process.The paper examines the financial strength of the municipalities in Greece and their possible bankruptcy.In literature,important examples of forecasting and estimating financial strength for public sector have been presented,such as the Brown’s 10-point test which measures the financial condition in the case of municipalities.The present survey focuses on the liquidity of the Greek municipalities using data for the financial year 2014 from all over the Greek territory.By implementing Brown’s 10-point test for Greek municipalities and using quantitative methods,each point is becoming a separate independent variable which affects,with different estimator,the total score of financial condition.The model that has been developed appears to be effective in the case of Greek municipalities by providing a rating for their financial strength.The use of the proposed methodology can be used by both funding institutions(banks,grant providers,relevant ministry)on a programmatic basis to address liquidity problems.
文摘A well-organized system of internal communication is vital in any organization open to improvement and change, pursuing better management of its resources and caring forgood work atmosphere. Internal communication is primarily to provide efficient, mutual flow of information between employees and management staff at all levels in each area of the organization. In order to present internal communication tools and evaluate their effectiveness a survey study was conducted among the employees of the listed media company Cyfrowy Polsat, one of the two leading private TV groups in Poland. The study involved 136 employees (17% of total employment). The majority of respondents were male (85%). All the respondents were 23 to 47 years of age. Almost half were below 24 years of age and 38% represented the age group 25-34 years of age. The majority of respondents declared higher education with master degree and working time exceeding three years. The survey showed that the dominant form of communication is message distribution via electronic channels which confirmed the research assumption that there was a dehumanization of contacts and indirect communication dominated over direct contact. Limited direct contact was also recognized as the major cause of conflicts and disputes. The study was based on the analysis of literature and source materials (reports, statistics, newsletters, and legal acts). Additionally, the paper provides the presentation of Cyfrowy Polsat's position in the Polish media market as well as the strategies and objectives of the company.
文摘Considering International Financial Reporting Standards (henceforth IFRS), although fair value is suggested in the conceptual framework and related standards, concept of measurement is used instead of concept of valuation. Determining the fair value of the acquiree specific into business combination, is needed to identify the fair value of the valuation made beyond the measurement of either monetary items or non-monetary items in the financial statements. Essential reason of the difference between acquired entity's fair values as a basis of financial reporting standards and valuation standards, the fair value according to IFRS is equivalent to the market value according to International Valuation Standards (henceforth IVS). The fair value in accordance with IVS, the combination of the market value, and the synergistic value of the asset are subject to valuation in terms of special purchaser. When business is concerned, considering parameters such as the position in the industry, brand awareness, intellectual capital, geography, cannot be expected to be equal to the fair value of business which simply consists of market value among market participants. The ultimate aim of the study is to illustrate how to determine synergistic value in the terms oflVS which shows the difference between the market value and fair value. Based on the findings of the study, if acquired assets and liabilities are recognized in accordance with IFRS, goodwill comes out during the acquisition. Though, when fair value is determined based on IVS, goodwill is not found, even profitable business combination is realized. This is the result of considered fair value based on IVS Framework, that is the combination of market value of an asset in question and total synergistic value.
文摘Change is a constant part of our life...It is almost a klise. It is everywhere, and we should know, how it can happen to us, and how to act it. This article is the first part of a year-long study, that aims to fmd, which factors can be a part of a successful lifestyle change, especially for conscious consumption. We consume ridiculously much, over the level, we need. Half of the world is hungry, and the other half is trying to lose some weight. If we can create a model, like an equation f.e. Double self confidence and one good family background are equal to 10 percent of success lifetime change, which is probable not, but if we can find something like that, it would change the theory of lifestyle changing in modem consumption society. This article shows our lifestyle changing model theory, and a study, which presents, its appearance in practise.
文摘As the development of economy, the corporate social responsibility (CSR) received more and more recognition from academic and business. The traditional economy with only goal of pursuing the wealth is changing rapidly. Chinese corporations realize that it is important and urgent to value the social responsibility, search for effective means to balance the relationship between CSR and COP (corporate operating performance). Meanwhile, it is helpful and meaningful for the society to build up a healthy and appropriate operating value for corporations. However, there is always a debate of how many social responsibilities a corporation should take in order to satisfy the corporate development and the relationship between CSR and profit, and previous researches on corporate social responsibility mainly focused on all stakeholders of a company. As more and more corporations are aware of the importance of their employee, this study specifically selects employee, one of the most important stakeholders, as the subject investigated. Meanwhile, it chooses New Era Health Industry (Group) Co., Ltd as the target enterprise, which is the only state-owned key enterprises in health industry and the leading corporation in directselling industry in China's Mainland. In order to research the relationship between corporate operating performance and the satisfaction of employees’ material needs and psychological needs, this study plans to complete it by combining the theoretical and empirical study, qualitative analysis and quantitative analysis research methods. Based on a questionnaire of 200 employees in New Era, this study analyzes the situation of CSR to employees for New Era and comes to the conclusion of the relationship between the CSR and COP. According to the research result, this study may give some suggestions for Chinese corporations to fulfill their socialresponsibility system and to improve the situation of the lack of CSR to employees.
文摘The interdisciplinary approach is both the cause and the result of the synergy that develops between the various branches of Science.Economics lends and borrows tools and methods of analytical approach from other sciences in order to complete its contribution to knowledge.Thus the main economic problem related to the unlimited needs of the people and the limited means that exist to meet these needs begins with the theological teaching of the Old Testament and the expulsion of the protoplasts from the Garden of Eden.Adam Smith’s“Invisible Hand”leading the economy to the optimum level of prosperity is another presentation of the“Invisible Hand”of Divine Providence,as it appears in the works of Thomas Aquinas.In this and in other cases the finding of interdisciplinary analogies leads the researcher to the holistic approach of the knowledge and science of Economics but also of the operation of the society.