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Volume 64 (2018): Edizione 4 (December 2018)

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Volume 64 (2018): Edizione 2 (June 2018)

Volume 64 (2018): Edizione 1 (March 2018)

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Dettagli della rivista
Formato
Rivista
eISSN
2385-8052
Pubblicato per la prima volta
22 Feb 2015
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

Volume 64 (2018): Edizione 2 (June 2018)

Dettagli della rivista
Formato
Rivista
eISSN
2385-8052
Pubblicato per la prima volta
22 Feb 2015
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

6 Articoli

ORIGINAL SCIENTIFIC PAPER

Accesso libero

Cycles of the Housing Market in Hungary from the Economic Crisis until Today

Pubblicato online: 26 Jun 2018
Pagine: 3 - 14

Astratto

Abstract

The main aim of this paper is to identify the underlying reasons for the cyclical nature of the Hungarian housing market, in particular the business cycles, the construction, and market participants’ expectations. Our research was conducted based on analysis of statistical data and of the housing market indices. As a result, it can be stated that cyclic behaviour of the housing market may be explained primarily with business cycles, but state subsidies and mortgages also affect the variations. Accordingly, the increasing lending and the high amount of subsidies can generate a price bubble. The supply of second-hand dwellings looks more flexible compared with that of new ones. However, the expectations of market operators do not have a demonstrable effect on the housing market.

Parole chiave

  • property market
  • housing market cycles
  • asset price bubble

JEL Classification

  • E32
  • R21
  • R31
Accesso libero

Statistical Analysis of the Development Indicators’ Impacts on E-Commerce of Individuals in Selected European Countries

Pubblicato online: 26 Jun 2018
Pagine: 15 - 24

Astratto

Abstract

The aim of this paper is to analyse the influence of the development level indicators on the e-commerce, i.e. on the online purchase by individuals, in selected European countries in 2013. In the analysis, the main variable under study and all the independent variables are included as standardised. Based on nine variables, the principal component analysis with varimax rotation was performed and the two extracted factors were used as the regressors in the multiple regression analysis. In the regression model both components, Factor 1, which includes seven variables, called Prosperity, Investing in Education and IT Infrastructure, and Awareness, and Factor 2, comprised of two variables, called IT Skills, are statistically significant at the significance level of 1%. Both factors show a positive correlation with the online purchase of individuals. Inclusion and analysis of distributions and impacts of even nine independent variables, which make up two distinct factors affecting the e-commerce, make a new contribution of this work.

Parole chiave

  • e-commerce
  • broadband access to the Internet
  • factor analysis
  • multiple regression analysis

JEL Classification

  • C38
  • L81
Accesso libero

Students’ Behavioral Intentions Regarding the Future Use of Quantitative Research Methods

Pubblicato online: 26 Jun 2018
Pagine: 25 - 33

Astratto

Abstract

Changes regarding the importance of graduates’ competences by employers and changes of competences themselves are to a great extend driven by the technological changes, digitalization, and big data. Among these competences, the ability to perform business and data analytics, based on statistical thinking and data mining, is becoming extremely important. In this paper, we study the relationships among several constructs that are related to attitudes of economics and business students regarding quantitative statistical methods and to students’ intention to use them in the future. Findings of our research provide important insights for practitioners, educators, lecturers, and curricular management teams.

Parole chiave

  • students’ behavioral intentions
  • quantitative statistical methods

JEL Classification

  • A23
  • C00
Accesso libero

Characteristics of Innovation in Regions with Small- and Medium-Sized Towns

Pubblicato online: 26 Jun 2018
Pagine: 34 - 42

Astratto

Abstract

Globalisation “takes” its victims, which the authors believe means that the future of small- and medium-sized towns has become uncertain in Europe. The role of centres is continuously increasing, and most researchers prefer to analyse the competitiveness and innovativeness of metropolitan areas. In this study, we characterise the small- and medium-sized towns in the central–eastern European region as well as explore their possible development path. The authors are convinced that one way for these towns to survive is through strengthening of innovation abilities, which means increasing the innovation performances of economic stakeholders and new forms of interaction among other institutions in order to handle social problems. The theoretical starting point is the interpretation and presentation of the micropolitan (without big towns) regions as well as understanding the concept of technological and social innovation. As the result of the research, the innovation measurements carried out in some of the settlements will be represented. These experiences can help the small- and medium-sized towns keep up with global competition and cancel migration and erosion of intellectual potential.

Parole chiave

  • micropolitan region
  • innovation in regions
  • technological and social innovation
  • competition

JEL Classification

  • O35
Accesso libero

VAT Gap Dependence and Fiscal Administration Measures

Pubblicato online: 26 Jun 2018
Pagine: 43 - 51

Astratto

Abstract

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact on the tax gap, although considerably smaller, was found to have effects of an audit. Audit planning might be considered as guidance for fiscal policies to lower the tax gap.

Parole chiave

  • tax gap
  • VAT
  • tax gap dependence

JEL Classification

  • H26
  • H30
Accesso libero

Employees: Invisible Added Value of a Company

Pubblicato online: 26 Jun 2018
Pagine: 52 - 61

Astratto

Abstract

In developed economies, where the work input exceeds the physical input, the lack of harmonised and standardised rules of human capital assessment is visible. The mentioned indicates the deficit of an important part of the comprehensive value-added assessment. What do we lose by ignoring the important part of the employee’s value added in the working process? Companies underestimate the employee’s human capital input. Consequently, society typically does not recognize invisible sources of value added in companies. The goals of this article are to highlight the missing human capital (HC) element at the company level assessment and to raise the awareness about its importance. By analysing existing methods of coping with the mentioned challenge, no harmonised solution is evident. By the increasing share of the service sector, emphasis on the HC element should be monitored more closely. The article focuses on the missing and invisible human capital elements in the framework of the value added; it offers suggestions for inclusion of the human capital factor in the process of company’s value added assessment as well as reflections on further steps in this direction.

Parole chiave

  • employee
  • value added
  • human capital
  • assessment

JEL Classification

  • J24
6 Articoli

ORIGINAL SCIENTIFIC PAPER

Accesso libero

Cycles of the Housing Market in Hungary from the Economic Crisis until Today

Pubblicato online: 26 Jun 2018
Pagine: 3 - 14

Astratto

Abstract

The main aim of this paper is to identify the underlying reasons for the cyclical nature of the Hungarian housing market, in particular the business cycles, the construction, and market participants’ expectations. Our research was conducted based on analysis of statistical data and of the housing market indices. As a result, it can be stated that cyclic behaviour of the housing market may be explained primarily with business cycles, but state subsidies and mortgages also affect the variations. Accordingly, the increasing lending and the high amount of subsidies can generate a price bubble. The supply of second-hand dwellings looks more flexible compared with that of new ones. However, the expectations of market operators do not have a demonstrable effect on the housing market.

Parole chiave

  • property market
  • housing market cycles
  • asset price bubble

JEL Classification

  • E32
  • R21
  • R31
Accesso libero

Statistical Analysis of the Development Indicators’ Impacts on E-Commerce of Individuals in Selected European Countries

Pubblicato online: 26 Jun 2018
Pagine: 15 - 24

Astratto

Abstract

The aim of this paper is to analyse the influence of the development level indicators on the e-commerce, i.e. on the online purchase by individuals, in selected European countries in 2013. In the analysis, the main variable under study and all the independent variables are included as standardised. Based on nine variables, the principal component analysis with varimax rotation was performed and the two extracted factors were used as the regressors in the multiple regression analysis. In the regression model both components, Factor 1, which includes seven variables, called Prosperity, Investing in Education and IT Infrastructure, and Awareness, and Factor 2, comprised of two variables, called IT Skills, are statistically significant at the significance level of 1%. Both factors show a positive correlation with the online purchase of individuals. Inclusion and analysis of distributions and impacts of even nine independent variables, which make up two distinct factors affecting the e-commerce, make a new contribution of this work.

Parole chiave

  • e-commerce
  • broadband access to the Internet
  • factor analysis
  • multiple regression analysis

JEL Classification

  • C38
  • L81
Accesso libero

Students’ Behavioral Intentions Regarding the Future Use of Quantitative Research Methods

Pubblicato online: 26 Jun 2018
Pagine: 25 - 33

Astratto

Abstract

Changes regarding the importance of graduates’ competences by employers and changes of competences themselves are to a great extend driven by the technological changes, digitalization, and big data. Among these competences, the ability to perform business and data analytics, based on statistical thinking and data mining, is becoming extremely important. In this paper, we study the relationships among several constructs that are related to attitudes of economics and business students regarding quantitative statistical methods and to students’ intention to use them in the future. Findings of our research provide important insights for practitioners, educators, lecturers, and curricular management teams.

Parole chiave

  • students’ behavioral intentions
  • quantitative statistical methods

JEL Classification

  • A23
  • C00
Accesso libero

Characteristics of Innovation in Regions with Small- and Medium-Sized Towns

Pubblicato online: 26 Jun 2018
Pagine: 34 - 42

Astratto

Abstract

Globalisation “takes” its victims, which the authors believe means that the future of small- and medium-sized towns has become uncertain in Europe. The role of centres is continuously increasing, and most researchers prefer to analyse the competitiveness and innovativeness of metropolitan areas. In this study, we characterise the small- and medium-sized towns in the central–eastern European region as well as explore their possible development path. The authors are convinced that one way for these towns to survive is through strengthening of innovation abilities, which means increasing the innovation performances of economic stakeholders and new forms of interaction among other institutions in order to handle social problems. The theoretical starting point is the interpretation and presentation of the micropolitan (without big towns) regions as well as understanding the concept of technological and social innovation. As the result of the research, the innovation measurements carried out in some of the settlements will be represented. These experiences can help the small- and medium-sized towns keep up with global competition and cancel migration and erosion of intellectual potential.

Parole chiave

  • micropolitan region
  • innovation in regions
  • technological and social innovation
  • competition

JEL Classification

  • O35
Accesso libero

VAT Gap Dependence and Fiscal Administration Measures

Pubblicato online: 26 Jun 2018
Pagine: 43 - 51

Astratto

Abstract

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact on the tax gap, although considerably smaller, was found to have effects of an audit. Audit planning might be considered as guidance for fiscal policies to lower the tax gap.

Parole chiave

  • tax gap
  • VAT
  • tax gap dependence

JEL Classification

  • H26
  • H30
Accesso libero

Employees: Invisible Added Value of a Company

Pubblicato online: 26 Jun 2018
Pagine: 52 - 61

Astratto

Abstract

In developed economies, where the work input exceeds the physical input, the lack of harmonised and standardised rules of human capital assessment is visible. The mentioned indicates the deficit of an important part of the comprehensive value-added assessment. What do we lose by ignoring the important part of the employee’s value added in the working process? Companies underestimate the employee’s human capital input. Consequently, society typically does not recognize invisible sources of value added in companies. The goals of this article are to highlight the missing human capital (HC) element at the company level assessment and to raise the awareness about its importance. By analysing existing methods of coping with the mentioned challenge, no harmonised solution is evident. By the increasing share of the service sector, emphasis on the HC element should be monitored more closely. The article focuses on the missing and invisible human capital elements in the framework of the value added; it offers suggestions for inclusion of the human capital factor in the process of company’s value added assessment as well as reflections on further steps in this direction.

Parole chiave

  • employee
  • value added
  • human capital
  • assessment

JEL Classification

  • J24

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