Comparative Economic Systems

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution's financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.

Indonesia is the third largest cocoa producer in the world after Ivory Coast and the Ghana. Cocoa is strongly considered as an essential commodity. It plays two strategic roles in Indonesian economy. Firstly, cocoa provides export earnings, and secondly, it gives a source of ...

Based on analysis of economic growth indicators for 1989-2014, this article distinguishes the “emerging markets” of Central and Eastern Europe (with Russia included), from the other economies that fall in the broad ‘emerging markets’ category. Following the post–1989 reforms, the countries of the region share many of the same typical institutional features as other “emerging economies”, but not necessarily the associated economic outcomes. What characterizes “emerging economies” is that they grow fast enough to systematically close the distance dividing them from the advanced economies, creating convergence. Departing from this pattern, Central and Eastern Europe (and Russia) have so far fallen short in terms of the growth rates, and the region as a whole has not made much progress in catching up. By more than doubling its national product Poland is the only notable exception in the region, although Slovenia may fit in the same category. At the other extreme, some of the economies a...

Letter management is a vital part of the government administration process, serving as a means of official communication between agencies and within the organization. This study uses a descriptive qualitative approach with data collection techniques through observation, indepth interviews, and documentation studies. The results show that letter management is still carried out manually with conventional recording, which results in several obstacles such as delays in information delivery, the risk of document loss, and an unorganized archiving system. Although there are standard procedures for letter management, their implementation is not fully effective due to limited human resources and the lack of utilization of information technology. This study recommends the need to strengthen employee capacity and integrate digital systems in letter management to improve work efficiency and accuracy within the Office.

Competitiveness is not clearly defined and there are different methods of measuring it. Analysis of the level of competitiveness on a macro scale is of interest to many entities. Competitiveness rankings are published in the Global Competitiveness Report prepared by the World Economic Forum (WEF), among others. 137 countries have been included in the WEF’s 2017-2018 Report. A country’s position in this ranking depends on many factors, classified in 12 pillars. In the group of 10 countries with the highest ranking, there are changes in order compared to the previous year, but the composition of this group did not significantly change. In this ranking, Poland was 39th. This is relatively high compared to 2008, in which it ranked 53rd out of 134 countries. In the future, further growth of the competitiveness of the Polish economy may depend on, among other things, the professionalism of managerial staff and on the shift to product competitiveness. It is also necessary to share knowledg...

Since gaining independence in 1971, Bangladesh has made significant economic progress despite starting with the lowest per capita GDP, a weak economy, and inadequate infrastructure. Bangladesh's economy, once dubbed the 'bottomless basket', has recently undergone a significant transformation, gaining recognition as a booming economy, sometimes referred to as the tiger economy. This research aimed to provide a thorough evaluation of the economic growth that Bangladesh has achieved since its independence until the present. Furthermore, this research aimed to analyse the primary obstacles and provide strategies to address them. This study analyses the time series data from 1972 to 2022 for 15 key economic, social, financial, and environmental indicators of Bangladesh's economy. We include the following indicators: annual GDP, GDP growth, GDP per capita, GNI, GNI per capita, trade balance, literacy rate, unemployment rate, carbon (CO2) emissions, life expectancy, access to electricity, external debt, foreign direct investment, total reserves, and annual budget. We obtained the data from the Bangladesh Bureau of Statistics (BBS), the Bangladesh Bank, the Ministry of Finance, and the World Bank. Research findings indicate that Bangladesh has made substantial progress in several economic and social indicators over the last five decades, including high annual GDP, GDP growth rate, GDP per capita, GNI, GNI per capita, literacy rate, life expectancy, access to electricity, foreign direct investment, and the national budget. Although Bangladesh's economy has made significant strides, it still faces many obstacles, including a negative trade balance, a continuously growing unemployment rate, escalating carbon (CO2) emissions, dependence on foreign external loans, a deficit budget, and the need for climate change adaptation. To tackle the difficulties, it is necessary to integrate many proactive measures. This research provides valuable insights for policymakers seeking to comprehend the current patterns of Bangladesh's growth, as well as the significant obstacles it faces and strategies for overcoming them.

The article aims to review the changes that have taken place in the European and global TCLF (Textiles‑Clothing‑Leather‑Footwear) sector over the last decade from the perspective of new requirements of pursuing a circular and, especially in recent years, a digital economy. The paper describes the changes in the components of this industry (formerly called the light industry) in the European Union and the world economy in the context of sustainable development requirements and the effects of climate change. Recent European and global programs mainly aim to achieve the circular economy’s strict requirements, including reducing pressure on natural resources, to achieve climate neutrality by the end of 2050. This positive change for our planet is also supported by the pursuit of the development of the digital economy.

The paper analyzes the relationship between innovation dimensions, according to the European Innovation Scoreboard, and the entrepreneurship rate in a group of moderate innovator countries. Using the Pearson linear correlation, the author conducted a data analysis based on an empirical study using open data from the Summary Innovation Index -European Innovation Scoreboard (SII-EIS) and Eurostat for 2013-2019. This period covers the moment when all the countries of the Visegrad Group (i.e., the Czech Republic, Hungary, Poland, and Slovakia -the V4) were classified into the same innovation group according to EIS. However, due to the volume limitations of the article, it was decided that Moderate Innovators from 2019 would be included in the comparative analysis, i.e., when the V4 were last collectively classified as Moderate Innovators. The results of the research positively verify the initial research hypothesis that the EIS indicators show a different strength of relationships with the entrepreneurship rate in the V4 and among other economies classified as Moderate Innovators (according to SII-2020). The variables that describe the quantity and quality of entrepreneurs' innovations strongly and positively impact the V4 countries' entrepreneurship rate. In other countries, the variables derived from the investment attractiveness of economies show a significant and positive correlation with the entrepreneurship rate. Based on the analysis of the results, it can be concluded that there is a strong positive correlation between the entrepreneurship rate and the total innovation index, which is compiled each year based on a set of variables for the European Union countries. The study showed that the entrepreneurship rate in these countries is strongly impacted by indicators representing the following groups: Innovators (small and medium-sized enterprises (SMEs) with product or process innovations; SMEs with marketing or organizational innovations,

This paper aims to identify the differences in the employment rate dynamics in economy sections, considering gender, in the European Union countries in 2020, compared to the 2008-2019 period. Two methods were used. The first method compares forecasts from models describing employment changes in the pre-pandemic periods with information concerning the actual employment rate in 2020, using three indices measuring the significance of the observed discrepancies. The second method uses dynamic cluster analysis for the 2008-2020 period, and evaluates the changes in composition of groups that occured in 2020. The proposed methods were applied separately to the data concerning the employment of females and males (employment rates) in the EU countries, always divided into economy sections and section groups (A, B-E, F, G-I, J, K, L, M and N, O-Q, R). The application of the "Triple 2 Rule" helped to identify the changes in the previous employment trends ("Interventions"). The evaluation of changes in the dynamics of the employment rate in total and in section groups and according to gender in the EU countries in 2020 -compared to the forecasts from the 2013-2019 trends -revealed that the EU labour market responded differently to the COVID-19 pandemic situation.

Metropolisation through institutional action: an analysis of seven Metropolitan areas in central europe 1 This article addresses the institutional dimension of metropolisation processes in Central Europe. It draws on qualitative research conducted as a part of the Strengthening Metropolitan Cooperation and Governance in Central Europe (MECOG-CE) project. Initiated in 2023 and running to 2026, the MECOG-CE project covers seven metropolitan areas. Based on the concept of hard and soft dialogue spaces, the article seeks to identify the main domains of activity undertaken by institutions in metropolitan areas and elucidate the similarities and differences in their approaches to these activities. Empirical data underline the primacy of three spheres of activity undertaken by metropolitan institutions: regional development, spatial planning, and transport. The study also discusses the prevailing model of urbanisation and metropolitan development, which assumes a triad based on forces of globalisation-innovation-competition, concluding instead that metropolisation in contemporary Central Europe is driven more by metropolitan institutions, collaboration, and principles of inclusive participation and sustainable development.

The political and economic changes in EU transition countries have brought the attention in this area, making it a desirable destination for an important part of tourists, both in Europe and other parts of the world. We study the differences among the countries and fifty regions, considering the importance of resident and non-residents tourism in each of them. Through this analysis we would like to point those countries, and regions, which are already in a good position, such as the Czech Republic and Hungary, comparing them with those others which offer an important potential to develop this sector.

In the context of digital transformation of the regional economy, marketing support for the university ecosystem is becoming a key factor in increasing the competitiveness of educational institutions. The article reveals the need for to the conclusion about the need to use online communications and content marketing, which contribute to the integration of the university into the digital economy of the region and the development of an innovative educational environment.

Progress in information and communication technology (ICT) has caused many structural changes such as reorganizing of globalization, economics or trade extension. According some surveys, ICT plays a significant role in development of each economic sector. Personal computers and the Internet provide the equipment and connectivity that allow individuals, households and companies to benefit from ICTs. Employment in the ICT sector has proved resilient to the 2007 crisis and has been growing since 2013. This trend is mainly driven by sustained job creation in information technology (IT) services and software. The aim of the paper is to point out the position of Slovakia within the V4 countries through indexes that provide an overview on economic growth in terms of the use of information and communication technologies.

The paper examines the crisis robustness and resilience of the knowledge-intensive business services (KIBS) sector. The hypothesis is tested that the KIBS sector is crisis-robust rather than crisis-resilient. The study covers 2000-2021, divided into two crisis periods (the global financial crisis and the COVID-19 pandemic) and three non-crisis periods. The growth rates of value added and employment for the sectors and periods covered by the study are compared. The study is based on data from Eurostat, and it refers to the EU-27, making it possible to carry out comparative research between EU countries, as well as between the EU members before 2004 (i.e., the EU-14 or 'old' members) and those who joined in 2004 or later (i.e., the EU-13 or 'new' members). The study contributes to the literature by demonstrating that it is necessary to distinguish between the concepts of crisis resilience and crisis robustness in both scientific research and policy strategies, as well as to pay more attention to the issue of crisis robustness. It also makes a contribution by indicating that KIBS have significant potential to contribute to building crisis resilience and crisis robustness in the companies that use them and in the whole economic system. The empirical results demonstrate that the KIBS sub-sectors, i.e., computer and information services and professional, scientific and technical services, are crisis-robust, which is not the case for the manufacturing sector. The KIBS sector's ability to maintain stable growth during crisis periods is more visible than for other service industries. The Polish sector of professional, scientific and technical services showed the most stable upward trend through all analysed periods. Poland also recorded impressive growth in value added in computer and information services during the pandemic period, but when considering the whole period, other countries achieved better results, e.g., Romania.

Along with the development of economies based on knowledge, the importance of knowledge input in production processes has been increasing. Enterprises may acquire knowledge input by developing their internal knowledge base and/or purchasing knowledge from external entities. Their internal knowledge base may be developed mainly by employing highly qualified specialists and their own research. The aim of the paper is to examine the importance of all these knowledge sources in manufacturing and services enterprises, as well as to compare their changing role with productivity performance in EU countries. It is based on data from the World Input-Output Database, Eurostat, OECD and EU KLEMS. Thanks to the availability of relevant data, the analysed period covers the years 1995–2018. The study demonstrates that knowledge base, developed through both internal and external sources, played a significantly more important role in the EU-15 than in the EU-12, with a tendency to decrease these di...

This paper focuses on the tourist flows between Central European metropolises. The main aim is to identify these flows and to evaluate position of metropolises within the spatial structure of the Central European tourism. The core of the analysis lies in the evaluation of the main tourist flows and their spatial distribution. Hence, the paper measures the appropriate quantitative network characteristics of tourist flows and visualizes them. For this purpose, it is also necessary to find a method that allows quantifying tourist flows, because current statistics cannot capture tourist streams at the level of individual metropolises. Finally, the results are discussed in the context of metropolisation processes. The results reveal the importance of the Vienna network connection, as the most important analysed tourist destination, to the rest of the metropolises. The weakness of the network connection has been confirmed especially in Polish metropolises, while Berlin can be considered an important transit hub.

This paper aims at the provision of applicable recommendations for institutions and actors involved regarding the EMU accession process both in CEE and in the eurozone. In order to provide topical advice, the first part, on markets, will concentrate on theory and empirics of labour markets, financial markets and foreign direct investment, whereas the second part, dealing with policies, will put emphasis on exchange rates, FDI, labour markets, and the social dimension. It turns out that benefits and losses of EMU accession may differ with regard to the different issue areas. To get to clear-cut recommendations, diverging impacts and their balance have been taken into consideration. Special regard has been given to divergent groups of winners and losers during accession, its impact on the political decisionmaking process, and ways to compensate for them.

This paper aims at the provision of applicable recommendations for institutions and actors involved regarding the EMU accession process both in CEE and in the eurozone. In order to provide topical advice, the first part, on markets, will concentrate on theory and empirics of labour markets, financial markets and foreign direct investment, whereas the second part, dealing with policies, will put emphasis on exchange rates, FDI, labour markets, and the social dimension. It turns out that benefits and losses of EMU accession may differ with regard to the different issue areas. To get to clear-cut recommendations, diverging impacts and their balance have been taken into consideration. Special regard has been given to divergent groups of winners and losers during accession, its impact on the political decisionmaking process, and ways to compensate for them.

Esta segunda edição destina-se a expandir e aprimorar o trabalho original, com o propósito de torná-lo mais completo e representativo quer do conteúdo da ciência económica, quer das várias problemáticas da realidade económica contemporânea. A espinha dorsal da obra continua a ser a sua organização em três capítulos, mantendo-se a apresentação dos mesmos de acordo com uma progressão lógica amplamente reconhecida. Em toda a obra, procurou-se preservar o equilíbrio entre o rigor analítico e a acessibilidade pedagógica que caraterizou a primeira edição. No primeiro capítulo, dedicado às bases da disciplina, não foram efetuadas quaisquer alterações. Para já, entende-se que os temas abordados são suficientes para cumprir o propósito de introdução ao estudo da ciência económica. Em relação ao segundo capítulo, subordinado à microeconomia, foram introduzidas três novas secções. A primeira é dedicada à análise das estruturas de mercado, o que permite ir mais longe no entendimento da realidade do funcionamento dos mercados reais do que na edição anterior, que apenas se debruçava sobre a concorrência perfeita. A segunda secção diz respeito ao estudo dos comportamentos estratégicos que as empresas do mundo real efetivamente levam a cabo, dentro da legalidade, para obterem lucros superiores aos registados em concorrência perfeita. A terceira secção aborda as práticas anticoncorrenciais que, simplificadamente, correspondem às movimentações estratégicas ilegais e lesivas do bem-estar social que, não obstante, são bastante habituais no panorama económico da atualidade. Quanto ao estudo da macroeconomia, no terceiro capítulo, acrescentou-se uma breve discussão sobre a balança de pagamentos na secção dedicada à contabilidade nacional. Foram incluídas ainda três secções independentes inteiramente novas, sendo a primeira dedicada às taxas de câmbio e destinada a compreender o seu papel na determinação da evolução da atividade económica. A segunda e a terceira secções abordam as temáticas da moeda e das finanças públicas, tendo em vista compreender os objetivos e os dilemas subjacentes, respetivamente, às políticas monetária e orçamental. Com a presente edição pretende-se, pois, não apenas fazer uma atualização de conteúdos, mas também reiterar o compromisso anteriormente assumido com a qualidade do ensino e a formação de cidadãos capazes de compreender e analisar criticamente os desafios económicos das sociedades onde estão inseridos.

DINA FITRIA, DWI FITRI ANJANI.2016. APLIKASI REKAPITULASI PELAPORAN PRESENSI SIDIK JARI PEGAWAI UNIT KERJA SE-KABUPATEN MADIUN (STUDI KASUS BADAN KEPEGAWAIAN DAERAH, PENDIDIKAN DAN PELATIHAN KABUPATEN MADIUN). Teknik Informatika Diploma II PDD UNS Akademi Komunitas Negeri Madiun. Pelaporan adalah suatu kegiatan yang rutin dilakukan oleh suatu organisasi yang bertujuan untuk mengetahui tingkat keberhasilan suatu program atau untuk mengevaluasi suatu program yang berjalan pada suatu organisasi. Dengan adanya kecanggihan dan kemajuan teknologi, saat ini telah banyak digunakan alat presensi kehadiran pegawai seperti mesin presensi sidik jari. Namun hal tersebut memiliki kendala yaitu adanya perbedaan file output dari perangkat presensi sidik jari yang berbeda-beda sehingga proses rekapitulasi dan pelaporan kurang efisien dan kurang efektif. Untuk itu perlu adanya suatu sistem yang mampu mengelola file output dari perangkat presensi sidik jari. Sistem tersebutdapat diakses oleh semua Sat...

The aim of this study is to cluster the most widely used public debt management tools peculiar to the EECCA (Eastern Europe, Caucasus, and Central Asia) markets. Overall, the results show that the volume of EECCA countries' public debt relative to GDP declined from 2000 to 2015. However, as their public debt enhanced after 2016 and until 2020, inclusive, the need to choose proper tools for its management intensified. The main cause of public debt in most EECCA countries is the state budget deficit (Kazakhstan,

The aim of this article is to identify the challenges created by digitalization and the Digital Single Market for book markets in Europe. The research questions are, on the one hand, related to the nature of these challenges and the impact they have on European book markets, and on the other hand, the impact of the activities of EU institutions. This leads to the hypothesis that the digitization challenges that the book markets in Europe are facing are of a technological, economic, legal, political and judicial nature. Therefore, the key research method will be an analysis of these challenges and the (re)actions (under)taken by EU institutions. The book market in Europe is characterized by diversity and fragmentation in comparison with, for example, the American market, and is losing its share in the global book market with the development of book markets in emerging markets. Over the last decade, it shrank between 2008 and 2013 and started to rise again after 2014. In contrast to the European book market, the Polish book market is gradually decreasing. The e-book market, which developed dynamically between 2009 and 2014 (often at the expense of paper books), reached the level of about 6-7% of the entire book market in Europe. To meet the challenges of the ongoing digitization, the European Union has started to implement the Digital Single Market Strategy, which also affects the European book market through the directives and regulations adopted as part of the Strategy. European copyright law, by introducing exceptions and limitations, implemented to varying degrees in individual member states, affects the business models of European publishers. In addition, the activities of authors and publishers is influenced by the case law of the Court of Justice of the European Union (CJEU). Therefore, EU institutions, through the directive on copyright in the Digital Single Market, are trying to create an appropriate legal framework for out-of-commerce works or confirm the right to fair compensation for publishers. A separate issue remains e-lending, which is related to the possibility of borrowing e-books. The development of the e-book market was limited by different VAT rates of print and digital books, which was finally resolved by the European Par-Jędrzej Maciejewski liament and the Council in 2017-2018. European institutions have an impact on the book market in Europe, where the European Commission has recently been trying to solve problems resulting from the interpretation of existing directives by the CJEU.

The fashion needs of individuals are rapidly evolving in line with current trends, creating a demand for continuous progress in the fashion industry. As a result, people are increasingly unwilling to fall behind in the evolution of fashion items and aspire to maintain a trendy appearance. However, this phenomenon driven by consumer demand for trendy and inexpensive clothing often leads to environmental degradation, labor exploitation, and a consumerist culture that encourages wastefulness. In response to these concerns, the author conducted a literature review to explore the potential application of Islamic values in addressing the negative impacts of the fast fashion phenomenon. This research uses a qualitative descriptive analysis method and is based on library research. The findings indicate that the implementation of education grounded in Islamic values plays a crucial role in fostering strong moral and ethical awareness across all levels of society. The Islamic value concepts that can counteract the fast fashion trend include Tawassut (moderation), Qana'ah (contentment), Syukr (gratitude), and Amanah (trustworthiness). By integrating these values into the educational curriculum, it is possible to build a society that is more environmentally and socially conscious, capable of resisting the consumerist culture driven by fast fashion.

W artykule podjęto problem rozdźwięku pomiędzy zaleceniami teorii finansów publicznych w różnych nurtach a procesami decentralizacji w praktyce. Analiza ma charakter teoretyczno‑empiryczny. Celem rozważań jest przedstawienie dorobku teoretycznego poświęconego decentralizacji fiskalnej wraz ze wskazaniem na zalecenia doktryny i skonfrontowanie ich z tendencjami w praktyce finansów samorządowych w Polsce i wybranych krajach Europy Środkowo‑Wschodniej. W rozważaniach wykorzystano literaturę przedmiotu jak również opracowania instytucji międzynarodowych, dane Eurostatu oraz Komisji Europejskiej. Analizie komparatystycznej poddano dwie grupy państw: państwa Grupy Wyszehradzkiej oraz 3 kraje nadbałtyckie. Kraje te znacznie różnią się jeśli chodzi o zakres decentralizacji fiskalnej. Za najbardziej satysfakcjonujący proces ten można uznać na Łotwie, w Czechach i Polsce. W zakończeniu sfomułowano rekomendacje szerszego wykorzystania podatków od nieruchomości oraz tzw. dodatków do podatków pa...

This article examines fiscal illusions in public finance systems where decentralisation involving the introduction of an independent and autonomous component of local government funding brings new problems. It presents a synthesis of the findings from a Polish empirical study that set out to determine the types and extent of fiscal illusion among Polish councillors, focusing on the qualitative aspects of the phenomenon. It also compares the findings with other streams of research and new approaches to fiscal illusion. The purpose of the article is to systematise the knowledge of fiscal illusion based on selected empirical studies, to formulate proposals for practitioners and public decision‑makers, and to highlight areas for future research to address. The article was prepared using a desk research approach and the author’s own experiences and research perspective formed during the study of fiscal illusions. The findings presented in the article corroborate its main thesis that a lo...

Since the last global financial crisis, public expenditures have been experiencing increasing budget constraints. Therefore, public authorities search for solutions that would foster efficient and transparent expenditures at both the national and local government levels. One of the tools at their disposal is the performance-based budget, which is not, however, cheap or easy to implement. The aim of this paper is an assessment of the implementation of performance budgeting in Poland, and a formulation of proposals de lege ferenda. The assessment discusses selected aspects and conclusions which emerge from the experiences of other countries. The main thesis, set forth in the conclusion of this article, is that in many countries, including Poland, the implementation of a performance-based budget takes place at the national level, not at the local government level, which seems to be questionable, or even incorrect

ABSTRAK Permasalahan yang dikaji dalam penelitian ini adalah mengenai efektivitas kerja pegawai di Sub Bagian Umum dan Kepegawaian Dinas Kependudukan dan Pencatatan Sipil Kota Bandung. Hal ini ditandai dengan belum optimalnya kemampuan pegawai dalam melaksanakan pekerjaan. Peneliti ini bertujuan untuk mengetahui pelaksanaan pengendalian dalam meningkatkan efektivitas kerja pegawai serta untuk mengetahui hambatan – hambatan pelaksanaan pengendalian dalam meningkatkan efektivitas kerja pegawai serta, usaha – usaha untuk menganggulangi hambatan – hambatan dalam pelaksanaan pengendalian dalam meningkatkan efektivitas kerja pegawai. Metode penelitian yang digunakan pada penelitian ini menggunakan metode penelitian deskriptif, sedangkan teknik penelitian yang dipakai adalah penelitian kepustakaan dan penelitian lapangan yang meliputi observasi, wawancara, angket, populasi, populasi sasaran, teknik sensus yang diberikan kepada 10 responden. Hambatan – hambatan yang dihadapi yaitu kurangnya...

Россия и мировые тенденции развития : материалы Всерос. науч.-практ. конф. с междунар. участием (Россия, Омск, 15–20 мая 2024 г.). Омск: Изд-во ОмГТУ, 2025. С. 258-272.
Аннотация. Статья посвящена философскому анализу использования искусственного интеллекта (ИИ) в банковской сфере. Введение подчеркивает актуальность темы в свете постоянных новостей о достижениях нейросетей, а также указывает на роль научной фантастики в предвосхищении как позитивных, так и негативных последствий технического прогресса. Основное внимание уделяется рассмотрению трёх смыслов понятия ИИ, используемых в современной литературе, с акцентом на то, выступают ли сегодня (или в будущем) комитеты нейронных сетей формой жизни, и если да, то разумной ли? Плюсы и минусы использования ИИ в банковской сфере рассматриваются в контексте автоматизации процессов, улучшения безопасности и персонализации услуг, а также возможного снижения занятости, технических рисков и, главное, этических вопросов. На основании этого критикуется как оптимистическая, так и пессимистическая версии технологического детерминизма.
Ключевые слова: техницизм, антитехницизм, технологический детерминизм, прогресс (в частности НТП), бизнес, формы жизни, разум и рассудок.
Благодарности: научному руководителю – канд. филос. наук, доценту кафедры ИФиСК, ОмГТУ, П. Г. Макухину.

This study examines variations in efficiency among hospitals located in western and southern Ukraine. We estimated efficiency using a nonparemetric modeling technique known as data envelopment analysis (DEA). DEA is a very powerful tool to compare relative efficiency among several economic units of study, known as decision making units (DMUS). In our current and previous research we have focused attention on comparative efficiency among hospitals and then explained variation in efficiency based on historical and cultural differences that influence managerial behavior at the hospital level of decision making. This study using current data and an expanded geographic territory provides further support to our findings from previous studies.

This paper addresses the important issue of the effects of trade liberalization on labor market job flows. It studies the case of Ukraine where we view the sudden openness of the economy to trade as a quasi-natural experiment. We use disaggregated data on manufacturing industries and customs data on trade flows taking account of shifting trade patterns after the disintegration of CMEA trade regime. We provide some first evidence that three-digit NACE sector job flows are predominantly driven by idiosyncratic factors within industries. Other things equal, there is increased labor shedding as larger non-state share in industry relates to less job creation and more job destruction. Trade openness does affect job flows in Ukrainian manufacturing disproportionately according to trade orientation. We find that while trade with CIS decreases job destruction, trade with the EU increases excess reallocation mainly through job creation.

This  study  aims  to  analyze  the  application  of  the  cash  sales,  cash  receipts,  payroll,  purchase  of  raw materials,  and  inventory  of  trade  goods  accounting  system  at  STEIGEN  Company.  The  research  employs  a qualitative descriptive method with a case study approach, collecting data through observation, interviews, and documentation. The findings indicate that the implementation of the accounting system at STEIGEN Company is inadequate  and  not  in  line  with  generally  accepted  accounting  principles.Based  on  the  study's  results,  it  is recommended  that  STEIGEN  Company  makes  improvements  to  the  accounting  system  to  optimize  operational processes. An in-depth analysis of the cash sales system, cash receipts, payroll, purchase of raw materials, and inventory of trade goods forms the basis for a better understanding of designing, implementing, and maintaining an effective and efficient accounting system in the dynamic business environment

The aim of this research is to find out how environmental management accounting, green innovation and environmental performance are used by the Nganjuk Regency Environmental Service. Descriptive research with a qualitative approach was used. The data usedin this research comes from interviews conducted in 2022, as  well  as  data  from  the  Nganjuk  Regency  Environmental  Service.  Descriptive  analysis  is  used  to  analyze  the data. describes the results of his findings based on the data collected.The results of this research indicate that the Nganjuk  Regency  Environmental  Service  has  completed  the  treatment  stages  of  implementing  environmental management accounting for waste management costs and has evaluated the level of environmental performance well. In addition, they have implemented green innovation as a form  of social responsibility  to society and the environment,  as  seen  in  the  presentation  of  waste  management  costs  included  in  detailed  financial  reports. Furthermore,  the  more  environmental  performance  evaluations  carried  out,  the  higher  the  level  of  community satisfaction.  Conversely,  the  lower  the  level  of  environmental  performance  evaluation,  the  lower  public satisfaction with the company

The pursuit of money and capital is a relentless endeavor of every economy. FDI is considered the engine of economic growth, while are remittances the increasingly the catalyst of the population’s welfare. The purpose of the study is to analyze the answer about the relationship between remittances and FDI inflows in Kosovo, Switzerland and Denmark. Secondary data obtained from the World Development Indicators were, analyzed with the Ordinary Least Squares model and Granger Causality and processed with SPSS 21 technique. Measuring the correlation between variables, Foreign Direct Investment, GDP per capita growth, net migration, remittances, Gross Fixed Capital Formation, household consumption, and population number, give reliable results. Using remittances as a dependent variable, the first hypothesis has been partially confirmed, the most statistically significant and positive determinants that increase remittances are population, unemployment and migration and not other determinan...

Despite a significant expansion of the literature on conflicts and fragility of states, only a few systematic attempts have been made to link the theoretical literature on social conflicts to the available micro-level information about the people who are involved in these conflicts. We address this lacuna in the literature using a household-level data set from Kosovo. Our analysis suggests that it is individually rational for competing ethnic communities, Kosovo Albanians and Kosovo Serbs, to resist a quick agreement on a social contract to share the region's resources.

Sharia banking has the primary goal of achieving maslaha or benefit. Running the values of maqashid al-Sharia in Sharia banks is a step to realize the benefit. This study aims to understand the existence of values of maqashid al-Sharia in Sharia banking as well as to analyze the reconstruction of reporting the values maqashid al-Sharia in the annual report of Sharia commercial banks in Indonesia. This research uses a qualitative method with semiotic approach. The analyzed data is the annual report of Bank Muamalat Indonesia (BMI), Bank Syariah Mandiri (BSM), and Bank Negara Indonesia Syariah (BNIS), as well as interviews with several sources,

The Islamic discourse in Sri Lanka, which has a history of more than a thousand years, has been questioned recently. Following the Easter attack in 2019, the work of contemporary Islamic organizations has been viewed with suspicion by others. This has necessitated an explanation of the history of Islamic discourse in Sri Lanka. A study of the origin, development, and contemporary status of Islamic organizations, which are considered to be the contemporary ambassadors of Islam, is required. For this, qualitative research based on the library and relevant authentic sources has been used as the research method. This study begins with a brief historical introduction to the Muslims of Sri Lanka. Then, in a two-part discussion, the Ṣūfī orders, Islamic scholars and individuals, Islamic Educational Institutions, Islamic Da’wah organizations, etc. that have supported the development of Islam in Sri Lanka are explained in historical order. In the second part, the selected Islamic Da’wah organizations carrying out Islamic discourse in contemporary Sri Lanka such as Tabligh Jamaat, Jamaati-Islami, and Jamaati-Tawheed are examined. Finally, this study attempts to record the history of Islamic discourse in Sri Lanka descriptively from past to up to date.
Keywords: Historical Exploration, Islamic Discourse, Descriptive Analysis, Da’wah Organizations, Sri Lanka.

The current topics of e-commerce studies in Latvia are examined and basic directions of research are highlighted. The key trends of e-commerce development processes in the country are analyzed, based on the study of the main characteristics and preferences of e-costumers. The main problems in the development of e-commerce in Latvia and further steps to address them are substantiated. The aim of this article is to investigate trends in Internet commerce in Latvia on the basis of the characteristics of e-customers and to determine the future prospects and ways in which Latvian businesses can take advantage of the opportunities offered by the Internet. Based on the research results, author can note that there is significant e-commerce development potential in Latvia and, in particular, by local businesses, which, however, is practically not used nowadays. Most Latvian businesses have not yet adapted to new aspects. At the same time, users in the country are increasingly active in onlin...

The Islamic discourse in Sri Lanka, which has a history of more than a thousand years, has been questioned recently. Following the Easter attack in 2019, the work of contemporary Islamic organizations has been viewed with suspicion by others. This has necessitated an explanation of the history of Islamic discourse in Sri Lanka. A study of the origin, development, and contemporary status of Islamic organizations, which are considered to be the contemporary ambassadors of Islam, is required. For this, qualitative research based on the library and relevant authentic sources has been used as the research method. This study begins with a brief historical introduction to the Muslims of Sri Lanka. Then, in a two-part discussion, the Ṣūfī orders, Islamic scholars and individuals, Islamic Educational Institutions, Islamic Da'wah organizations, etc. that have supported the development of Islam in Sri Lanka are explained in historical order. In the second part, the selected Islamic

The purpose of the article is to identify key banking activity models in Ukraine and show how they changed under the influence of the Revolution of Dignity, the COVID-19 pandemic, and the imposition of martial law. The proposed method uses cluster analysis of the main indicators for banking activity (concerning assets, liabilities and income) based on Ward's agglomerative hierarchical clustering algorithm and the Tau index in the NbClust package as the criterion for evaluating the optimal number of clusters. The research covers all Ukrainian banks, spanning the period 2013-2022. In 2014 (after the Revolution of Dignity), the actions of the National Bank of Ukraine (NBU) had a positive impact on the models of Ukrainian banks: there was no opaque model of banks and banking models became more transparent and more resilient to financial shocks. Between 2021 and 2022, five banking models were identified: universal banks, wholesale funding banks, corporate-investment banks, retail banks, and commission banks. The negative impact of COVID-19 on the Ukrainian economy was reflected in all banking models by the following: (1) a significant increase in the role of securities in assets, which was caused by a decrease in lending due to an increase in their riskiness; (2) the use of central bank funds to liabilities management, which was evidence of a deterioration in financing conditions in the deposit market. The following main changes in Ukraine's banking system at the end of 2022 (during the war) were identified: (1) a decrease in the number of banks that mainly use funds from the NBU to support their activities; (2) the closure of only four banks by the NBU (including two with majority shareholders from Russia) during the year; (3) an increase in the share of the non-government debt securities portfolio in banks' assets; (4) declines in ROE and ROA for all banking models

Статья посвящена влиянию искусственного интеллекта на
функциональные изменения человеческого капитала. Искусственный
интеллект уже влияет на профессии, сильно подверженные его
внедрению. Очевидно, будут некоторые рабочие места, которые
полностью заменит ИИ. Однако важно провести эту трансформацию с
наименьшими негативными последствиями для экономики. В статье
рассматриваются преимущества и недостатки внедрения ИИ в
экономические процессы.

4.5. Why do people feel poor? a. Demographic and sociological factors (Analysis I) b. Static and dynamic factors of living conditions (Analysis II and III) c. Perceptions of politics and change (Analysis IV) d. Summary of the regression analysis 4.6. Poverty and the assessment of regime change 4.7. Tables 4.8. Appendix 5. UNEMPLOYMENT FROM A HOUSEHOLD PERSPECTIVE.

Oil prices have garnered increasing attention from academia, international communities, international organisations, oil companies, policymakers, and governments. This study examines the OPEC members' economic growth regarding oil price, oil production, capital, and labour stocks. The study used the Augmented Dickey-Fuller (ADF) to test for unit roots among the variables. The test result shows that although none of the variables is stationary at level, they are all stationary at first difference. Based on the Hausman test, the fixed effect was the suitable analysis method. The study, therefore, found that oil production is not significant in influencing the economic growth of OPEC member countries. In contrast, oil prices, labour force, and capital formation significantly affect countries' economic growth. The relationship between oil prices and oil-producing countries' economic growth is negative. The study recommends that OPEC member countries develop competitive goods and services to serve as an alternative source of generating revenue. It was also recommended that oil-producing countries should take advantage of their labour force by developing them and making them available for brain export to improve foreign currency inflow in the medium term.

The concept of a “smart city” is being actively implemented by several European cities to improve citizens’ quality of life and sustainability at the local community level. The article evaluates “smart city” programs adopted by Ukraine cities in the Volyn region based on well‑being assessment. To do so, a literature review was conducted to identify indicators to assess well‑being at the local level, and Benessere equo e sostenibile dei territori (BESdT, Equitable, and Sustainable Territorial Well‑being) was adopted. BESdT is an institutional measurement framework developed by the Italian National Institute of Statistics (ISTAT) to measure well‑being at the local level through a collection of indicators that cover different well‑being domains. The BESdT indicators available for Ukraine and Poland were collected and then measured. The main goals of the scientific research are to clarify if it is possible to use the BESdT indicators, which are used to assess smart cities in Southern Eu...