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<title style='display:none'>Abstract</title>
Accounting conservatism is necessary for more reliability and verifiability in financial reports. Studies have reported mixed results concerning the comparative level of conservatism across countries, especially the celebrated comparison between the common law and code law countries. Therefore, this study is an attempt to reinvestigate accounting conservatism in French and UK companies, using 110 French companies and 105 UK companies during the period 2011-2019. Accounting conservatism was measured depending on the asymmetric accruals-to-cash flows because it does not rely on market information and its fluctuations. The results document a greater level of conservatism in UK companies compared to French companies, which confirms the findings of several previous studies concluding that companies in common law countries are more conservative than those from code law countries. The results of this study have many implications for different parties affecting the financial information environment, especially auditors who must continuously monitor conservatism practices in financial reports to maintain an adequate level.
</abstract>

Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom

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<title style='display:none'>Abstract</title>
Migration has for a long time been a significant source of revenue for a huge number of persons in the Republic of Niger. In order to improve their families living condition, a great number of young people in Niger follow the migration path. In 2019, a total of 293 million U.S. dollars has been sent by migrants to their family members in Niger (World Bank, 2019), that is 3% of Niger GDP. The study used various time series econometric techniques including unit root test, Engle-Granger cointegration test, vector equilibrium correction method and some diagnostic tests on the residuals to inspect the connection between remittances and economic growth in Niger. The empirical results showed that there is the existence of a long run relationship between remittances and economic growth in Niger. The error correction term’s coefficient shows that about 51.62% of the discrepancy between long run and short run is corrected with a yearly data suggesting an acceptable rate of adjustment to equilibrium. Also, in the short run ceteris paribus a 10% increase in the remittances would lead to 2.03% increase in Niger Gross Domestic Product.
</abstract>

Remittances and Economic Growth in Niger: An Error Correction Mechanism Approach

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<title style='display:none'>Abstract</title>
The purpose of this article is to determine the factors influencing the birth rate in Romania, by incorporating explicitly the spatial factor in the proposed models. The study is justified by the dramatic fall of the birth rate over the past three decades. With a negative natural population growth and an increasing number of emigrants, the population will become older and there will be a few million less in the next decades. To achieve the objective, various spatial modelling methods were used, such as Spatial AutoRegressive Model (SAR), Spatial Error Model (SEM), Geographically Weighted Regression (GWR) and a spatial panel data model. The data granularity is at the county level for the year 2020. Results show that GDP per capita and the amount of financial support received by families for raising a child have a significant effect on the birth rate. Using a spatial approach for modelling the birth rate, we reveal demographic problems that may exist in certain areas and identify the regions that would require a policy to stimulate birth rates.
</abstract>

Economic Determinants of Birth Rate in Romania. A Spatial Analysis

<abstract><title style='display:none'>Abstract</title>As economic crises periodically disrupt the economic activity, a large and continuously growing literature was dedicated to understanding the reasons behind the crises, their mechanism, effects and, most of all, the determinants of resilience capacity, and the ability to overcome hardships by adapting and changing. By preparing in advance for economic shocks through resilience building during good times, the impact of economic crises can be attenuated. Starting from these considerations, the paper focuses on regional economic specialization and its opposite – economic diversification, two business strategies already acknowledged in the literature as relevant factors for the capacity to mitigate economic crises. We tested the hypothesis of vulnerability-inducing economic specialization in the Romanian economy, using NUTS3 level data and found that more diversified regional economies were better at coping with the hardships triggered by the recent recession.</abstract>

Specialisation Vs Diversification. Which One Better Upholds Regional Resilience to Economic Crises?

<abstract><title style='display:none'>Abstract</title>This paper advances in the detection of anomalous data in income reports of Argentina. In particular, income declared by households surveyed in the Encuesta Permanente de Hogares (EPH, Permanent Household Survey in English) -for the period 2003-2017- and in the Encuesta Anual de Hogares Urbanos (EAHU, Annual Urban Household Survey in English) -for the period 2010-2014- are analyzed.A widely known technique in forensic accounting and auditing, such as Benford’s law -also known as the first digit law- is used. If the analyzed data were generated naturally-free of manipulation- it should follow the logarithmic distribution of Benford. The Chi-square test and the absolute mean deviation (MAD) are used for verification.The results suggest that the income reported in the EPH does not follow the Benford distribution and the degree of compliance with this law decreases significantly between 2007-2015 coinciding with the intervention period of the Instituto Nacional de Estadísticas y Censos (INDEC, National Institute of Statistics and Censuses in English).</abstract>

Detecting Anomalous Data in Household Surveys: Evidence for Argentina

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<title style='display:none'>Abstract</title>
The insurance industry has an important role in the economy, being constantly focused on diversifying product portfolios and dispersing risks. Since the uncertainty, the asymmetric information, the current economic and social-political challenges affect the economic performance and competitiveness on the insurance market, it is necessary to focus on the evaluation of the technical efficiency of the players. One of the most complex analytical research tools with increased utility that can be applied to measure the efficiency is the Data Envelopment Analysis (DEA). Our work is designed to analyze the performance of a sample made up of the ten main players in the insurance industry in Romania. Assuming a predefined set of five inputs (total expenses, provisions, average number of employees, total placements and intangible assets) and one output (total income) selected from the firms’ balance sheets, we calculate the efficiency scores with the help of DEA techniques for each year from 2016 to 2020. Our results show that Allianz and City are the most efficient firms regardless of the model type VRS or CRS, while Groupama and Omniasig fail to operate at an optimal level in any of the analyzed periods.
</abstract>

Measuring and Analyzing the Efficiency of Firms in the Insurance Industry Using DEA Techniques

<abstract><title style='display:none'>Abstract</title>
Due to the fact that the planet’s resources are limited and human exploitation has led to unprecedented environmental pollution, sustainability has become a concept of great importance in recent years, especially in the context of very rapid and large-scale urban development. The green city is a form of sustainable city focused mainly on the creation of green spaces, which helps, among other things, to reduce pollution, to combat climate change and to create a more favorable environment for people. Green infrastructure is the main element that characterizes this type of sustainable city, the dynamics of the use of the term in specialized studies showing an upward trend. Interest in the notion of green city has seen a major increase in the last 8 years, highlighting the need to create a more nature-friendly way of urban development. The country that stands out regarding its contribution in terms of studies carried out on the theme of green city is China, while Romania is one of the countries where this subject is very little researched. A cluster analysis of cities in Romania, Denmark and Canada provides a valuable perspective, namely that Romanian cities are the most polluted and have very few green spaces per capita, suggesting the existence of problems with government policies to transform the cities into ones that respect the environment more.
</abstract>

Green and Smart Urban Development: A Comparative Studies Between Cities of Romania, Canada and Denmark

<abstract><title style='display:none'>Abstract</title>
In today’s dynamic and interconnected business landscape, organizational performance optimization is imperative for sustained success. To achieve this, it is essential to discern and address the complex cause-and-effect relationships within an organization. This article introduces the Fuzzy Decision-Making Trial and Evaluation Laboratory (Fuzzy DEMATEL) method as a powerful tool for evaluating and enhancing organizational performance. The Fuzzy DEMATEL method, an extension of the traditional DEMATEL approach, accommodates the inherent ambiguity and uncertainty in real-world data, offering a more robust and accurate analysis. This method enables decision-makers to identify causal relationships among various factors impacting organizational performance, classify these factors as cause or effect, and quantify the degree of their influence using fuzzy logic.
</abstract>

Enhancing Organizational Performance Through The Fuzzy Dematel Method

<abstract><title style='display:none'>Abstract</title>
This study presents an econophysics based approach to the study of lotteries. By treating lotteries as complex systems we analyse the guiding dynamics of real-world lotteries. We found that the growth of the jackpot, that can be won, between two successive draws is proportional to its preceding value. This growth is best described as a linear function with two parameters a and b reflecting foundational player pool sales and the excitement generated by the current jackpot respectively. A computer simulation considering additional parameters (such as the price of a ticket: s, and the format of the lottery: p) is used to study the statistical features of simulated lotteries covering a vast parameter space. This approach enables us to construct a detailed map of how various parameters influence lottery behaviour by examining the statistical characteristics of the simulated lotteries. The findings emphasize the need for thoughtful pricing strategies in real-world lotteries and suggest that simulations can assist organizers in making informed decisions.
</abstract>

Mapping the Parameter Space of Simulated Lotteries

<abstract><title style='display:none'>Abstract</title>
This study develops a scorecard validation model for evaluating key Artificial Intelligence (AI) indexes, aiming to provide a comprehensive framework for assessing the multifaceted nature of AI development. Focusing on four significant AI indexes and one AI report from 2021 to 2023, the research employs both expert judgment and advanced text mining techniques, including k-means clustering. This dual approach facilitates a detailed examination of AI indexes, highlighting their strengths, weaknesses, and overall market comprehensiveness. The findings contribute to understanding the AI sector’s evolution, offering critical insights for policy formulation and strategic decision-making in AI. Acknowledging the inherent subjectivity in the evaluation process and potential data biases, the paper suggests future research avenues, including cross-sectoral and regional analyses of AI trends and a deeper exploration of ethical considerations in AI. This study serves as a valuable resource for stakeholders navigating the complex AI landscape, providing a structured method for comparing and understanding AI advancements.
</abstract>

Clustering the AI Landscape: Navigating Global Insights from Leading AI Indexes

<abstract><title style='display:none'>Abstract</title>
This article surveys the main effects of remittances on economic development. The focus is to emphasise how the money sent back by emigrants in their home countries impacts factors such as imports or foreign direct investment that can influence the economy’s evolution. All countries from European Union countries were included in the analysis, but we have been focusing on the post-communist EU countries, which were the focus of this article. The econometric model used is the multiple regression with the fixed-effect model (FEM) and the random effect model (REM) based on panel data. Our findings underline that remittances have a solid and significant influence on the economic development of emigration countries, especially among former communist countries. Finally, the research strengthens the current literature on remittances and economic development through an empirical analysis that focuses on recent data.
</abstract>

Global Connections: Examining the Role of Remittances in Economic development

<abstract><title style='display:none'>Abstract</title>
This multi-site study measures different aspects of patient safety culture within selected secondary and tertiary care NHS hospitals by applying High Reliability Organisations (HRO) principles. We propose a new balanced definition of HRO within health setting with a new maturity grid, and use an instrument to survey various staff across hospitals. An electronic online questionnaire surveyed all staff grades across three NHS hospital trusts. The sample consisted of 1,243 randomly selected staff. We used a high reliability organisation (HRO) framework consisting of five dimensions to estimate maturity levels linked to patient safety culture to create a measurable and replicable process for benchmarking and improvement. The proposed maturity grid provides a clear and concise road map to support senior managers in formulating a patient safety strategy based on a higher level in maturity with respect to HRO five principles. The proposed methodology can also predict the likely direction of improvement, or deterioration, if no action is taken with respect to each of the HRO principles. Although healthcare leaders consider the principles of high reliability organisations (HROs) as a guide for strategy to improve patient safety, there is evidence that these principles are underused in the measurement and subsequent analysis of their impact on patient safety culture. Our approach provides a structured methodology that aims to contribute to streamlining implementation and monitoring of HRO principles towards improving safety and resilience.
</abstract>

No Harm in Learning – A Balanced High Reliability Organisation (HRO) Approach in Healthcare

<abstract><title style='display:none'>Abstract</title>An important part of migration represents the brain drain, especially the migration of physicians. Romania has a health system in continuous reform, facing for over 3 decades a shortage of employees. Moreover, employed specialists and young physicians migrated, the health care system registering a medium efficiency. The number of migrant physicians from Romania followed an ascending trend, and this had negative consequences on Romanian population health. The main objective of this paper is identifying the profile and the dynamics of the migrant physician from Romania. Other objective is highlighting the Romanian counties where most physicians migrated from and the preferred destination countries.</abstract>

The Characteristics of Migrant Physicians from Romania

<abstract><title style='display:none'>Abstract</title>Youth unemployment is a challenge in many European countries – especially since the financial crises. Young people face difficulties in the transition from education into employment. This article focuses on young mobile Europeans from six countries (Germany, Hungary, Luxembourg, Norway, Romania and Spain). The research question is whether and to which extent international mobility has an impact on employability and therefore reduces youth unemployment. By using a cluster analysis of personal adaptability, social and human capital and career identity, the importance of mobility experiences for employability is analysed in a recent dataset of 5,272 young (formerly) mobile respondents. Youth mobility is established as a strong characteristic for the employability cluster. Mobility is however not the long-term aim of most of the mobile young people, since most of the mobiles choose to return to their home countries after one or more stays abroad.</abstract>

Challenging Youth Unemployment Through International Mobility

<abstract><title style='display:none'>Abstract</title>This study approaches migration from the perspective of an effect of the attainment of Sustainable Development Goals. In order to analyse this relationship, several indicators used to measure the SDGs attainment level were employed. These indicators are also the ones related to migration. The results show that most indicators that are used to measure the achievement of SDGs have an impact on the migration flow. Consequently, GDP per capita and unemployment rate, as main indicators used to measure the Goal 8 (Sustainable economic growth, productive employment and decent work for all), have significant impact on migration, being main factors of immigration.The main conclusion is that there is a bilateral relationship between migration and SDGs. Not only that migration can influence the achievement of sustainable development, but, at the same time, it is itself influenced by how well the Sustainable Development Goals are attained.</abstract>

The Relationship Between Sustainable Development Goals and Migration. An EU-28 Perspective

<abstract><title style='display:none'>Abstract</title>Foreign direct investment and Trade were regarded as an important elements in enhancing economic development. This study used some time series econometric tests including the Augmented Dickey – Fuller (ADF) unit root test developed by Dickey – Fuller, stationary test developed by Kwiatkowski-Philips-Schmidt-Shin (KPSS), Johansen co-integration test and Granger causality test to analyse the connection between foreign direct investment, trade and economic growth in Niger. The tests results showed a bilateral relationship between trade and economic growth and a unidirectional causal relationship between trade and foreign direct investment with direction from trade to foreign direct investment. The long run effect tests revealed that trade has a positive effect on economic growth while foreign direct investment has a negative effect on economic growth in Niger. On average, ceteris paribus, the coefficients are statistically significant at 5% level.</abstract>

A Causal Relationship Between Trade, Foreign Direct Investment and Economic Growth in Niger

<abstract>
<title style='display:none'>Abstract</title>
Since the smartphone market is an oligopoly market structure, consumer purchase intention is usually driven by brand preference. This research analyses the customer-to-customer market of second-hand smartphones, pointing out how the brand factor affects the consumers’ purchasing behaviour. It is found that the recovery value and life cycle of Apple smartphones are higher and longer than those of other brands. Moreover, the recovery value of other brand smartphones is significantly driven by the debut date of the Apple smartphones, implicitly forming a consumption cycle. In addition, through machine learning models, the predictability for the recovery value is able to reach 93.55%.
</abstract>

The Brand Effect: A Case Study in Taiwan Second-Hand Smartphone Market

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Journal of Social and Economic Statistics

 The Journal of Social and Economic Statistics (JSES) is an electronic open access journal that aims to publish original papers that make interesting and novel contributions to...

 The Journal of Social and Economic Statistics (JSES) is an electronic open access journal that aims to publish original papers that make...