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Volume 28 (2018): Issue 2 (June 2018)

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Journal Details
Format
Journal
eISSN
2285-3065
ISSN
1584-2339
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English

Search

Volume 28 (2018): Issue 2 (June 2018)

Journal Details
Format
Journal
eISSN
2285-3065
ISSN
1584-2339
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English

Search

6 Articles
Open Access

Tax Compliance at National Level

Published Online: 26 Jun 2018
Page range: 1 - 17

Abstract

Abstract

Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the field, and the categories of factors that have a significant influence. Consequently, we have assigned a macroeconomic indicator in Romania, in an attempt to quantify the factors of influence. In this regard, we have built an econometric model of multifactorial regression and we have determined the impact of some elements such as: poverty, labor productivity, population confidence in state authorities, gross domestic product per capita on fiscal behavior, which was estimated through the proxy variable: tax rate. The empirical results obtained as a result of the multiple regression showed that there is a negative correlation between the fiscal behavior of the taxpayer, namely the tax compliance and the financial capacity, the labor productivity and the confidence the taxpayer has in the state authorities, while the behavior of the taxpayer the gross domestic product per capita we identify a positive correlation.

Keywords

  • tax compliance
  • fiscal behavior
  • tax incidence
  • multifactorial regression
  • statistical analysis

JEL Classification

  • H20
  • H22
  • H26
  • C50
  • C52
Open Access

The Dynamics of Extreme Poverty in Developing Countries

Published Online: 26 Jun 2018
Page range: 18 - 35

Abstract

Abstract

This paper aims to analyses the trends and dynamics of extreme poverty in developing countries. The study attempts to answer one critical question: has the world achieved its number one Millennium Development Goal (MDG) target of reducing extreme poverty by half by 2015? The methodology used in this study mainly involves a descriptive data analysis during the period 1981-2015. The study used the World Bank’s US$1.90 a day line (popularly known as $1 a day line) in 2011 prices to measure the level of absolute poverty. In order to analyze the dynamics of poverty across different regions, the study grouped countries into five regions: i) sub-Saharan Africa; ii) East Asia and the Pacific; iii) South Asia; iv) Europe and Central Asia; and v) Latin America and the Caribbean. The study found that in 1990, there were around 1.9 billion people living below US$1.90 a day (constituting 36.9 percent of the world population) and this number is estimated to have reduced to around 700 million people in 2015, with an estimated global poverty rate of 9.6 percent. The world met the MDG target in 2010, which is five years ahead of schedule. However, extreme poverty is becoming increasingly concentrated in sub-Saharan Africa (SSA) and South Asia (SA), where its depth and breadth remain a challenge. SSA remains the poorest region, with more than 35 percent of its citizens living on less than US$1.90 a day. Half of the world’s extremely poor people now live in SSA, and it is the only region which has not met its MDG target.

Keywords

  • Extreme poverty
  • poverty measurement
  • millennium development goals (MDGs)
  • developing countries

JEL Classification

  • I32
Open Access

Cluster Analysis for the Determination of Innovative and Sustainable Oriented Regions in Europe

Published Online: 26 Jun 2018
Page range: 36 - 47

Abstract

Abstract

In the past decades the preoccupation of decision-makers towards innovation and sustainable development has gained a major importance in the policy of most countries in Europe. On one hand, efficient innovation can differentiate a country or a region from another and make a difference in the intense increasing economic, technological and social competition. On the other hand, the orientation towards sustainable development assures a clean and unpolluted, social oriented and healthy environment as a framework for the growth of a country or a region. In many cases, innovation and sustainable development go hand in hand, as innovations contribute to the development of clean technologies, while sustainable societies assure the proper environment and background for stimulating the innovation research. The objective of this research is to determine the cluster of countries in Europe which are rather oriented to innovation or to sustainable development or both and to forecast their future developments and tendencies. In order to achieve this objective, the multivariate cluster analysis was applied with the help of the SPSS program, for data provided by the Eurostat for several innovation, sustainable development and contextual indicators. In a first step, for each of the analyzed countries, the values of the indicators have been collected for the same period and the correlations among them have been determined. In the second phase the number of clusters and the cluster membership of each country was determined, by running the Ward cluster analysis. Based on the results, the characteristics of each cluster of countries was defined.

Keywords

  • sustainable development
  • innovation
  • cluster analysis
  • regional development

JEL Classification

  • O30
  • Q01
Open Access

Probabilistic Model on Buying Decision of Higher Education Services

Published Online: 26 Jun 2018
Page range: 48 - 69

Abstract

Abstract

Buying decisions are determined by two key factors: endogenous factor that belongs to the buyer (which is present at least the attitudinal variable) and exogenous factors such demo-economic, sociological, psychological, marketing mix, linked all more or less by the product or the service offered for purchase and consumption. The study aims to use Rasch’s model to express the likelihood that a consumer will make the decision to purchase a higher educational service. Applied to item solving, Rasch probabilistic model, on which the research methodology study is largely supported, states that the probability of success in solving an item depends on two factors. The one belongs to that who solves the item - the human factor, called the latent trait, and the other belongs to the item, called the facility of the item The purchase decision approach using the Rasch model results validity is mainly based on the isometry of the two situations The results of the study describe behavioral probability situations where customers who make university education services purchasing decisions can themselves be found. We recommend the educational marketing strategies based on the analysis made on the applied model, which may increase the students’ enrolled number in a particular university.

Keywords

  • Rasch’s probabilistic model
  • buying decision
  • higher education services
  • brand
  • attitude

JEL Classification

  • M37
  • C59
  • I21
Open Access

Petroleum – Strategic Resource for World Economy

Published Online: 26 Jun 2018
Page range: 70 - 85

Abstract

Abstract

Petroleum is the most important resource for global energy production, far exceeding the role of coal and natural gas, the role of river energy and wind energy, and also the role of nuclear fuel.

All highly industrialized countries are making great efforts to ensure the energy needs of the functioning of economies under the conditions of fierce global competition. None of the world’s first 10-12 economies can give up on petroleum imports, and the exporting countries benefit from large financial resources from petroleum.

Saudi Arabia, Qatar, United Arab Emirates, Venezuela, Russia and other petroleum-rich countries secure themselves significant foreign revenue for their economic development, defense and overall well-being.

Keywords

  • petroleum
  • energy
  • economy
  • environmental protection
  • trade balance
  • competitiveness

JEL Classification

  • E22
  • E44
  • F10
  • L71
  • F72
  • Q43
Open Access

Innovation Networking, Knowledge Transdisciplinary Spaces

Published Online: 26 Jun 2018
Page range: 86 - 106

Abstract

Abstract

In this paper a novel approach on knowledge integration in presented in the context of the knowledge-based society/economy (KBS/E). What this paper brings new is the transdisciplinary integrative approach of the knowledge through the “conceptual knowledge space” as a potentiality, and the “practical transdisciplinary knowledge space”, as actuality, with the transition between them through the included middle. Are introduced some of the most important practical educational environmental transdisciplinary conceptual and applied spaces, as innovative groundbreaking clusters that foster the origination, transfer and implementation of knowledge in the process of achieving sustainable development of the continuously integrative society. The University is considered the most appropriate space for this transdisciplinary approach of knowledge achievement, being a natural habitat of the synergistic integration of education, research and industry, and with its adaptability and adequateness in the knowledge economy space. University should become an open space in a reconfiguration in a integration of a highrequired degree with breadth profile competence in the integrated fields of different disciplines, with the need to have a depth profile of the knowledge in research on particular cognitive field. A new redefined mission of university by collaborating with industry should be linked to a redefinition of the role of the research in universities in the knowledge based society/economy.

Keywords

  • knowledge-based economy/society (KBS/E)
  • knowledge integrating management (KIM)
  • synergistic integration of education
  • transdisciplinary conceptual and practical knowledge centers
  • groundbreaking clusters

JEL Classification

  • D83
6 Articles
Open Access

Tax Compliance at National Level

Published Online: 26 Jun 2018
Page range: 1 - 17

Abstract

Abstract

Throughout this study, we have shown the influence factors generating a significant impact on taxpayers’ tax behavior. We also analyzed the literature in the field, and the categories of factors that have a significant influence. Consequently, we have assigned a macroeconomic indicator in Romania, in an attempt to quantify the factors of influence. In this regard, we have built an econometric model of multifactorial regression and we have determined the impact of some elements such as: poverty, labor productivity, population confidence in state authorities, gross domestic product per capita on fiscal behavior, which was estimated through the proxy variable: tax rate. The empirical results obtained as a result of the multiple regression showed that there is a negative correlation between the fiscal behavior of the taxpayer, namely the tax compliance and the financial capacity, the labor productivity and the confidence the taxpayer has in the state authorities, while the behavior of the taxpayer the gross domestic product per capita we identify a positive correlation.

Keywords

  • tax compliance
  • fiscal behavior
  • tax incidence
  • multifactorial regression
  • statistical analysis

JEL Classification

  • H20
  • H22
  • H26
  • C50
  • C52
Open Access

The Dynamics of Extreme Poverty in Developing Countries

Published Online: 26 Jun 2018
Page range: 18 - 35

Abstract

Abstract

This paper aims to analyses the trends and dynamics of extreme poverty in developing countries. The study attempts to answer one critical question: has the world achieved its number one Millennium Development Goal (MDG) target of reducing extreme poverty by half by 2015? The methodology used in this study mainly involves a descriptive data analysis during the period 1981-2015. The study used the World Bank’s US$1.90 a day line (popularly known as $1 a day line) in 2011 prices to measure the level of absolute poverty. In order to analyze the dynamics of poverty across different regions, the study grouped countries into five regions: i) sub-Saharan Africa; ii) East Asia and the Pacific; iii) South Asia; iv) Europe and Central Asia; and v) Latin America and the Caribbean. The study found that in 1990, there were around 1.9 billion people living below US$1.90 a day (constituting 36.9 percent of the world population) and this number is estimated to have reduced to around 700 million people in 2015, with an estimated global poverty rate of 9.6 percent. The world met the MDG target in 2010, which is five years ahead of schedule. However, extreme poverty is becoming increasingly concentrated in sub-Saharan Africa (SSA) and South Asia (SA), where its depth and breadth remain a challenge. SSA remains the poorest region, with more than 35 percent of its citizens living on less than US$1.90 a day. Half of the world’s extremely poor people now live in SSA, and it is the only region which has not met its MDG target.

Keywords

  • Extreme poverty
  • poverty measurement
  • millennium development goals (MDGs)
  • developing countries

JEL Classification

  • I32
Open Access

Cluster Analysis for the Determination of Innovative and Sustainable Oriented Regions in Europe

Published Online: 26 Jun 2018
Page range: 36 - 47

Abstract

Abstract

In the past decades the preoccupation of decision-makers towards innovation and sustainable development has gained a major importance in the policy of most countries in Europe. On one hand, efficient innovation can differentiate a country or a region from another and make a difference in the intense increasing economic, technological and social competition. On the other hand, the orientation towards sustainable development assures a clean and unpolluted, social oriented and healthy environment as a framework for the growth of a country or a region. In many cases, innovation and sustainable development go hand in hand, as innovations contribute to the development of clean technologies, while sustainable societies assure the proper environment and background for stimulating the innovation research. The objective of this research is to determine the cluster of countries in Europe which are rather oriented to innovation or to sustainable development or both and to forecast their future developments and tendencies. In order to achieve this objective, the multivariate cluster analysis was applied with the help of the SPSS program, for data provided by the Eurostat for several innovation, sustainable development and contextual indicators. In a first step, for each of the analyzed countries, the values of the indicators have been collected for the same period and the correlations among them have been determined. In the second phase the number of clusters and the cluster membership of each country was determined, by running the Ward cluster analysis. Based on the results, the characteristics of each cluster of countries was defined.

Keywords

  • sustainable development
  • innovation
  • cluster analysis
  • regional development

JEL Classification

  • O30
  • Q01
Open Access

Probabilistic Model on Buying Decision of Higher Education Services

Published Online: 26 Jun 2018
Page range: 48 - 69

Abstract

Abstract

Buying decisions are determined by two key factors: endogenous factor that belongs to the buyer (which is present at least the attitudinal variable) and exogenous factors such demo-economic, sociological, psychological, marketing mix, linked all more or less by the product or the service offered for purchase and consumption. The study aims to use Rasch’s model to express the likelihood that a consumer will make the decision to purchase a higher educational service. Applied to item solving, Rasch probabilistic model, on which the research methodology study is largely supported, states that the probability of success in solving an item depends on two factors. The one belongs to that who solves the item - the human factor, called the latent trait, and the other belongs to the item, called the facility of the item The purchase decision approach using the Rasch model results validity is mainly based on the isometry of the two situations The results of the study describe behavioral probability situations where customers who make university education services purchasing decisions can themselves be found. We recommend the educational marketing strategies based on the analysis made on the applied model, which may increase the students’ enrolled number in a particular university.

Keywords

  • Rasch’s probabilistic model
  • buying decision
  • higher education services
  • brand
  • attitude

JEL Classification

  • M37
  • C59
  • I21
Open Access

Petroleum – Strategic Resource for World Economy

Published Online: 26 Jun 2018
Page range: 70 - 85

Abstract

Abstract

Petroleum is the most important resource for global energy production, far exceeding the role of coal and natural gas, the role of river energy and wind energy, and also the role of nuclear fuel.

All highly industrialized countries are making great efforts to ensure the energy needs of the functioning of economies under the conditions of fierce global competition. None of the world’s first 10-12 economies can give up on petroleum imports, and the exporting countries benefit from large financial resources from petroleum.

Saudi Arabia, Qatar, United Arab Emirates, Venezuela, Russia and other petroleum-rich countries secure themselves significant foreign revenue for their economic development, defense and overall well-being.

Keywords

  • petroleum
  • energy
  • economy
  • environmental protection
  • trade balance
  • competitiveness

JEL Classification

  • E22
  • E44
  • F10
  • L71
  • F72
  • Q43
Open Access

Innovation Networking, Knowledge Transdisciplinary Spaces

Published Online: 26 Jun 2018
Page range: 86 - 106

Abstract

Abstract

In this paper a novel approach on knowledge integration in presented in the context of the knowledge-based society/economy (KBS/E). What this paper brings new is the transdisciplinary integrative approach of the knowledge through the “conceptual knowledge space” as a potentiality, and the “practical transdisciplinary knowledge space”, as actuality, with the transition between them through the included middle. Are introduced some of the most important practical educational environmental transdisciplinary conceptual and applied spaces, as innovative groundbreaking clusters that foster the origination, transfer and implementation of knowledge in the process of achieving sustainable development of the continuously integrative society. The University is considered the most appropriate space for this transdisciplinary approach of knowledge achievement, being a natural habitat of the synergistic integration of education, research and industry, and with its adaptability and adequateness in the knowledge economy space. University should become an open space in a reconfiguration in a integration of a highrequired degree with breadth profile competence in the integrated fields of different disciplines, with the need to have a depth profile of the knowledge in research on particular cognitive field. A new redefined mission of university by collaborating with industry should be linked to a redefinition of the role of the research in universities in the knowledge based society/economy.

Keywords

  • knowledge-based economy/society (KBS/E)
  • knowledge integrating management (KIM)
  • synergistic integration of education
  • transdisciplinary conceptual and practical knowledge centers
  • groundbreaking clusters

JEL Classification

  • D83

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