<abstract xmlns="http://www.w3.org/1999/xhtml">

This paper investigates the effect of formal education on individual earnings in Bosnia and Herzegovina (BiH). We use empirical regression analysis and an extended Mincer’s model, which are applied to the Labour Force Survey data from 2018. Our empirical results suggest that a higher level of both statutory and additional education has positive and statistically significant effect on higher earnings of individuals in this post-conflict society. Such a finding implies that investment in education, both statutory and additional, bring economic benefits to individuals, although this is sometimes challenged by the general public of this society. Moreover, we find that employees in the public sector record systematically higher earnings than those in the private sector, suggesting a need for strategic policies targeting this difference. The outcome of our analysis is a good indicator of productivity achieved through improved educational performance, and thus provides scientific evidence to the positive effect of human capital hypothesis in BiH.
</abstract>

The Effect of Education on Earnings in a Post-Conflict Economy: Evidence from Bosnia and Herzegovina

<abstract xmlns="http://www.w3.org/1999/xhtml">

Nowadays, e-learning systems play an important role in our life; they help instructors in the process of teaching and help the students and learners to access knowledge. e-learning is the concept that refers to the use of computerized and smart tools and designed systems in the learning process. Also, the interest in e-learning has started to increase dramatically, and researchers everywhere have become more interested in how to develop e-learning in all aspects. Therefore, the aim of this study is to present a model that includes the most important necessary variables required to provide and implement e-learning systems according to international standards for the students of Palestinian universities. This study undertook an in-depth review of literature concerning the success of e-learning implementation and focusing on the aspects of technology, infrastructure, scientific materials and services provided. The proposed model in this study will be the first building block that universities can focus on in designing, building and developing their own e-learning system and will be a cornerstone and the basis in the development of e-learning in Palestine over time.
</abstract>

Assistant Professor, Al-Quds Open University

Forming an e-learning Proposed Model. A Case Study of Palestine

<abstract xmlns="http://www.w3.org/1999/xhtml">

The major aim of this paper is to assess technical efficiency of private medical entities. Technical efficiency refers to the capacity of a medical entity to obtain the maximum output for a particular set of inputs. The article presents results of research study on technical efficiency of 33 medical entities using the Data Envelopment Analysis method (DEA) which allows the use of multiple inputs/outputs without imposing any functional form on data or making assumptions of inefficiency. The research study was carried out in years 2011–2016 on medical entities from Podkarpackie voivodship. The analysis was conducted based on the CCR input-oriented model.
</abstract>

Evaluation of Technical Efficiency in Financial Dimension of Private Medical Entities in Podkarpackie Voivodhip – DEA Approach

<abstract xmlns="http://www.w3.org/1999/xhtml">

<bold>Purpose:</bold> Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state’s point of view, this will be a prerequisite to respecting its international commitments. From the point of view of companies, it is also necessary because they use, in part for free, limited resources to create value-added […] and they generate externalities which are not yet fully measured and communicated. Our purpose is to propose a relatively new metric, which is quite simple and could be applied to all companies, especially small ones (turnover &lt; EUR 10 million).
<bold>Design/methodology/approach:</bold> Our metric in this paper is linked to the income statement and measurement of the output of carbon used in the production process of goods and/or services. We compare the use of carbon by seven Polish companies in seven different sectors from 2014 to 2020. The metric is computed in the same way for the firms in our sample and is based on information which must be stated on the yearly income statement.
<bold>Findings:</bold> From our empirical tests, we observe that comparison can first be made between firms and sectors. As expected, the impact is far more important for industries than for service companies. In terms of volatility, we reach the same result. However, this volatility is not linked to the nature of the companies but more to the volatility of the carbon price. As a first step, this gives an interesting and rough measure of the cost of the carbon emission per company per year.
</abstract>

Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms

<abstract xmlns="http://www.w3.org/1999/xhtml">

This paper analyses how financially included adults might become unbanked again. Agents of financial inclusion incorporate economic and social constraints in the delivery of formal financial services. These constraints limit the ability of poor banked adults to use basic financial services to the fullest. The constraints affect agents of financial inclusion positively and affect customers negatively up to a point where the marginal benefit of being financially included is negative for poor customers. When the marginal benefit of using formal financial services becomes negative, the affected banked adults may discontinue using their formal accounts or exit the formal financial sector when they can no longer bear the negative effect of social and economic constraints that hinder their ability to enjoy basic financial services to the fullest.
</abstract>

Financial Inclusion-Exclusion Paradox: How Banked Adults become Unbanked Again

<abstract xmlns="http://www.w3.org/1999/xhtml">

There are hosts of dynamics contributing to financial inclusion. These sources may be both from the demand side and supply side. The government and financial institutions use several policy initiatives to encourage the supply of financial services to the excluded sector. However, the demand-side factors of financial access have attracted little focus. This study provides an overview of sources of financial inclusion and highlights the policy measures from the perspective of consumers of financial services – also known as the demand-side. The secondary series data were estimated using the ordinary least square method. The findings of the study indicate that economic growth and the number of internet users exert a positive and significant effect on financial access in East Africa. On the other hand, the result indicates that the deposit interest rate was insignificant. The study recommends the deposit interest rate be made attractive to promote continuous saving and access to loanable funds in the financial market. The policy strategies therefore should be aimed at cultivating a conducive financial system that upholds financial access-demand-driven rates to stimulate financial growth.
</abstract>

The Determinants of Financial Inclusion

<abstract xmlns="http://www.w3.org/1999/xhtml">

This study examined the effect of auditor independence on financial reporting quality of deposit money banks in Nigeria with Financial Reporting Quality as the dependent variable; Audit Fee, Audit Firm Size and Audit Meeting as independent variables, Debt Ratio as control variable. The sample period covered six (6) years (2013 to 2018) and data were extracted from the audited annual reports of ten (10) selected deposit money banks. The results of this study revealed that Audit Fee, Audit Meeting and Debt Ratio are positive but have insignificant impact on financial reporting quality; Audit Firm Size is negative and has insignificant impact on financial reporting quality. The study recommends orientation and reorientation of audit committee members to guarantee significant influences on financial reporting quality.
</abstract>

College of Management and Social Sciences Fountain University

Effect of Auditor’s Independence on Financial Reporting Quality of Nigerian Deposit Money Bank

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