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Détails du magazine
Format
Magazine
eISSN
2303-5013
Première publication
08 Sep 2015
Période de publication
2 fois par an
Langues
Anglais

Chercher

Volume 5 (2017): Edition 1 (June 2017)

Détails du magazine
Format
Magazine
eISSN
2303-5013
Première publication
08 Sep 2015
Période de publication
2 fois par an
Langues
Anglais

Chercher

9 Articles
Accès libre

The Globar War: The EU’s Apple Tax Case

Publié en ligne: 06 Jul 2017
Pages: 14 - 35

Résumé

Abstract

It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.

Mots clés

  • Tax systems
  • tax policies
  • tax havens
  • tax treaties
  • global firms
  • fiscal equity
  • fiscal incentives
  • harmful tax competition
  • rulings
  • fiscal lobbying
  • treaty shopping creative accounting
Accès libre

Impact of the Enlargement of the European Union on the Foreign Trade and Development of the New Members

Publié en ligne: 06 Jul 2017
Pages: 36 - 51

Résumé

Mots clés

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Accès libre

Nominal and Real Convergence as a Determinant for Joining the European Monetary Union

Publié en ligne: 06 Jul 2017
Pages: 52 - 71

Résumé

Accès libre

Analysis of the Labor Market in the Republic of Srpska

Publié en ligne: 06 Jul 2017
Pages: 72 - 93

Résumé

Abstract

We are witnessing that the labor market indicators of the Republic of Srpska have been deteriorating for years. Unemployment rates are up to three times higher than the already high European average, with no prospect of changing the situation in the near future. Deterioration in the labor market with respect to people younger than 30 years of age bears particular significance. There is a notable gap between the reduction of unemployment rate and the increase of employed people from this population group. The question is: Where (and whether) are the young (educated) people disappearing from the labor market of the Republic of Srpska? The authors provide an analysis of the main indicators of the Republic of Srpska’slabor market, with the aim of recognizing the main tendencies and problems existing at the market, as well as the need to define adequate measures for their resolution.

Mots clés

  • labor market
  • unemployment
  • employment
  • the Republic of Srpska

JEL Classification

  • E23
  • J21
  • J64
Accès libre

Fiscal Decentralization - World Experience and Our Practice

Publié en ligne: 06 Jul 2017
Pages: 94 - 106

Résumé

Mots clés

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Accès libre

Tourist Evaluation of Religious Buildings in Montenegro

Publié en ligne: 06 Jul 2017
Pages: 107 - 124

Résumé

Abstract

In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.

Mots clés

  • valorization
  • sacral objects
  • resource
  • religious touriam
Accès libre

Model of Consumer Behaviour - Feminine Hygiene

Publié en ligne: 06 Jul 2017
Pages: 125 - 136

Résumé

Mots clés

  • model of consumer behaviour
  • ethical consumerism
  • culture
  • taboo
  • feminine hygiene

JEL Classification

  • M31
  • C38
Accès libre

Influence of Tourism on the Environment

Publié en ligne: 06 Jul 2017
Pages: 137 - 150

Résumé

Accès libre

Presence of Corporate Frauds at a Global Level

Publié en ligne: 06 Jul 2017
Pages: 151 - 164

Résumé

Mots clés

  • crime
  • ACFE
  • false financial reporting
  • corruption
  • misappropriation of funds
9 Articles
Accès libre

The Globar War: The EU’s Apple Tax Case

Publié en ligne: 06 Jul 2017
Pages: 14 - 35

Résumé

Abstract

It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.

Mots clés

  • Tax systems
  • tax policies
  • tax havens
  • tax treaties
  • global firms
  • fiscal equity
  • fiscal incentives
  • harmful tax competition
  • rulings
  • fiscal lobbying
  • treaty shopping creative accounting
Accès libre

Impact of the Enlargement of the European Union on the Foreign Trade and Development of the New Members

Publié en ligne: 06 Jul 2017
Pages: 36 - 51

Résumé

Mots clés

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Accès libre

Nominal and Real Convergence as a Determinant for Joining the European Monetary Union

Publié en ligne: 06 Jul 2017
Pages: 52 - 71

Résumé

Accès libre

Analysis of the Labor Market in the Republic of Srpska

Publié en ligne: 06 Jul 2017
Pages: 72 - 93

Résumé

Abstract

We are witnessing that the labor market indicators of the Republic of Srpska have been deteriorating for years. Unemployment rates are up to three times higher than the already high European average, with no prospect of changing the situation in the near future. Deterioration in the labor market with respect to people younger than 30 years of age bears particular significance. There is a notable gap between the reduction of unemployment rate and the increase of employed people from this population group. The question is: Where (and whether) are the young (educated) people disappearing from the labor market of the Republic of Srpska? The authors provide an analysis of the main indicators of the Republic of Srpska’slabor market, with the aim of recognizing the main tendencies and problems existing at the market, as well as the need to define adequate measures for their resolution.

Mots clés

  • labor market
  • unemployment
  • employment
  • the Republic of Srpska

JEL Classification

  • E23
  • J21
  • J64
Accès libre

Fiscal Decentralization - World Experience and Our Practice

Publié en ligne: 06 Jul 2017
Pages: 94 - 106

Résumé

Mots clés

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Accès libre

Tourist Evaluation of Religious Buildings in Montenegro

Publié en ligne: 06 Jul 2017
Pages: 107 - 124

Résumé

Abstract

In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.

Mots clés

  • valorization
  • sacral objects
  • resource
  • religious touriam
Accès libre

Model of Consumer Behaviour - Feminine Hygiene

Publié en ligne: 06 Jul 2017
Pages: 125 - 136

Résumé

Mots clés

  • model of consumer behaviour
  • ethical consumerism
  • culture
  • taboo
  • feminine hygiene

JEL Classification

  • M31
  • C38
Accès libre

Influence of Tourism on the Environment

Publié en ligne: 06 Jul 2017
Pages: 137 - 150

Résumé

Accès libre

Presence of Corporate Frauds at a Global Level

Publié en ligne: 06 Jul 2017
Pages: 151 - 164

Résumé

Mots clés

  • crime
  • ACFE
  • false financial reporting
  • corruption
  • misappropriation of funds

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