bluuebunny/crossref_metadata_2025 huggingface dataset:
دور الإفصاح المحاسبي في رفع جودة التحاسب الضريبي
Authors: عبدالرحمن لقاء مالك , الياسري احسان شمران
Published: November 2019

يهدف هذا البحث إلى تسليط الضوء على دور الإفصاح المحاسبي في رفع جودة التحاسب الضريبي بما يعزز الثقة بين المكلفين (الشركات) والسلطة الضريبية، والوقوف على مدى التزام الشركات بالإفصاح عن المعلومات المحاسبية التي تعدها لجهة الإفصاح المحاسبي المناسب للسلطة الضريبية. وقد لوحظ أن الإفصاح الجيد عن نتائج النشاط أدى إلى قبول السلطة الضريبية للنتائج التي أظهرتها القوائم المالية وتم ربط الضريبة على أساسها.

وقد اعتمدت الباحثة المنهج الاستنباطي الذي يستند إلى المراجع العربية والأجنبية من كتب وأبحاث ودراسات سابقة وكذلك الندوات العلمية في هذا المجال فضلا عن الجانب العملي الذي أغنى الموضوع، وذلك بهدف استنباط الأسس والقواعد للإفصاح المحاسبي في التقارير المالية.

وقد كان مجتمع وعينة البحث من الشركات المسجلة في قسم الشركات في الهيئة العامة للضرائب حيث

قدمت بعضها معلومات غير دقيقة، فيما قدمت أخرى معلومات مناسبة لطبيعة أنشطتها وتعاملت السلطة المالية معها برضا من خلال قبول النتائج الظاهرة في حساباتها. وقد تم اختيار عدد من القوائم المالية لتلك الشركات للسنوات 2012- 2015 وتحليلها.

وقد أسفرت نتائج البحث عن عدد من الاستنتاجات من أهمها: 

أن السلطة الضريبية أحد المستفيدين من التقارير المالية التي تعتمد عليها في عملية التحاسب الضريبي كأساس لاحتساب الدخل الخاضع للضريبة، ويتطلب ذلك إبراز دور الإفصاح المحاسبي للتقارير المالية المقدمة للسلطة الضريبية من قبل الشركات.

أن تقدير الدخل الخاضع للضريبة هو من أهم مهام التحاسب الضريبي وأعقدها، وذلك لأن الإدارة تجد نفسها مطالبة بأن تراعي في هذه العملية مصلحتين متعارضتين، مصلحة المكلف ومصلحة الخزينة العامة. لذا فإن موضوع جودة التحاسب الضريبي يحتل أهمية خاصة من حيث حصيلة الضريبة وعدالة التوزيع، ولهذا تهتم الدول بهذا الموضوع.

إن الإفصاح الجيد يخلق تأريخا جيدا للشركة ولمراقب الحسابات لدى السلطة المالية، وهو يؤدي إلى قبول تلك السلطة إلى النتائج التي تظهرها القوائم المالية ويتم ربط الضريبة على أساسها، وهو ما يمثل غاية المكلف في قبول نتائج حساباته، وكذلك يحقق رسالة مراقب الحسابات في جودة عمله في تعزيز الإفصاح المحاسبي.

وكان من أهم التوصيات:

إبراز دور الإفصاح المحاسبي للتقارير المالية المقدمة للسلطة الضريبية من قبل الشركات، باعتبار تلك السلطة أحد أهم المستفيدين من تلك التقارير، والتي تعتمد عليها في عملية التحاسب الضريبي.

أهمية بذل الإدارة الضريبية جهودا كبيرة في تحسين مستوى تقدير الدخل الخاضع للضريبة، وهو من أدق مهام التحاسب الضريبي وأعقدها، مع مراعاة مصلحة المكلف ومصلحة الخزينة العامة على حد سواء.

أهمية العناية بالإفصاح وجودته وموثوقيته من قبل المكلفين والمحاسبين ومراقبي الحسابات، فهو يخلق تأريخا جيدا تعول عليه السلطة المالية وبقية المستخدمين، كما إن السلطة المالية لها دور كبير في خلق روح الولاء للمهنة من قبل المحاسبين ومراقبي الحسابات.
مدى مساهمة التسويق المصرفي الالكتروني في تحقيق الميزة التنافسية للمؤسسات المصرفية بالجزائر
Authors: مطاي عبد القادر , شنينة كريمة بن
Published: November 2019

تنبع أهمية الدراسة من كونها تتناول موضوعا بالغ الأهمية ، يتمثل في  الدور المحوري الذي يلعبه التسويق المصرفي الالكتروني في تحقيق الميزة التنافسية للمؤسسات المصرفية العاملة في الجزائر ،  حيث انه من خلال اعتماد المؤسسة المصرفية وتبنيها لعناصر المزيج التسويقي المصرفي الالكتروني وتطويرها حسب ما تتطلبه البيئة المصرفية من تطورات سيمكنها حتما من تحقيق التميز عن منافسيها إذ انه لكل عنصر من هذه العناصر دورا مهما في تحقيق الميزة التنافسية ، اعتمدنا في هذه الدراسة على الدراسات و البحوث التي تمس بصفة مباشرة مشكلة الدراسة كما اننا قمنا بوضع استبانة موجه إلى موظفي بنك الفلاحة والتنمية الريفية ، و لتفعيل مساهمة التسويق المصرفي الالكتروني في تحقيق الميزة التنافسية لا بد من العمل على تطوير الموقع الالكتروني للمؤسسة المصرفية وجعله أكثر أمان وموثوقية لتحقيق رضا الزبائن، وعدم الاكتفاء بكونه موقع معلوماتي يعطي معلومات عن الخدمات المتوفرة لدى المؤسسة المصرفية ، و كذا العمل على تعزيز الأمن، السرية والخصوصية على مستوى المؤسسات المصرفية لحماية معلومات ومعاملات العملاء وبالتالي كسب ثقتهم الأمر الذي يؤدي إلى توسيع الحصة السوقية وتحقيق التميز.
دور أدوات السياسة المالية لتخفيض عجز الموازنة العامة للدولة على وفق شروط صندوق النقد الدولي
Authors: ناصر عبير علي , هادي سالم عواد
Published: November 2019

يسعى البحث الى توضيح دور واهمية ادوات السياسة المالية والضريبية المعتمدة من الحكومة العراقية خلال السنوات (2015 – 2018) من اجل مواجهة عجز الموازنة العامة الاتحادية، اذ تعرض الاقتصاد العراقي الى صدمتين منها هبوط اسعار النفط العالمية وهجوم التنظيم الارهابي داعش، لذلك عانت الموازنة العامة للدولة من نقص حاد في الايرادات نتيجة اعتمادها بشكل رئيسي على ايرادات بيع النفط الخام وبالمقابل ارتفاع نسبة النفقات العامة لا سيما العسكرية منها من اجل التصدي لهذه الهجمات هذا من جانب ومن جانب آخر دراسة نتائج تنفيذ الموازنات وتحليها وبيان اسباب العجز وتقييم لهذه السياسات والإجراءات المفروضة من قبل صندوق النقد الدولي، ويهدف البحث الى بيان كيفية زيادة الايرادات العامة للدولة، وكذلك كيفية تخفيف عجز الموازنة العامة من خلال الالتزام بالسياسات المالية والضريبية المفروضة من قبل صندوق النقد الدولي، ومدى مساهمة وأهمية التزام العراق بتنفيذ شروط صندوق النقد الدولي للتخفيف من عجز الموازنة العامة للدولة، ومن أهم الاستنتاجات التي جرى التوصل اليها قيام الحكومة العراقية بإصدار قوانين الموازنة العامة الاتحادية للدولة لسنوات (2015، 2016، 2017، 2018) بالعجز المخطط وهذا القرار يتخذ في ظل شروط معينة وفقا لدراسات دقيقة في تحديده، والذي لا يطبق الأعلى الدول المتقدمة، ولم يتم بيان مبالغ الاقتراض الخارجي الذي اتبعته الحكومة العراقية من اجل مواجهة العجز المخطط ولم يتم اظهارها في قائمة المركز المالي لجمهورية العراق ضمن الحساب الختامي ولم تسجل في السجلات المحاسبية لوزارة المالية وانما احصائيا لدى دائرة الدين العام، وأصدر ديوان الرقابة المالية الاتحادي الكتاب المرقم (10505) بتاريخ 22/5/ 2017، ومن ابرز التوصيات التي توصل اليها البحث مراعاة قيام الحكومة العراقية بإعداد دراسات اقتصادية دقيقة من اجل تقدير ايراداتها ونفقاتها بصورة اقرب الى الواقع مستند بذلك الى نتائج تنفيذ الموازنة للسنوات السابقة مع مراعاة التطورات الحالية والمستقبلية المتوقعة وعدم صدورها بالعجز المخطط وضرورة بيان مبالغ الاقتراض الخارجي في قائمة المركز المالي لجمهورية العراق وتسجيلها في السجلات المحاسبية لوزارة المالية.
مخاطر المحــفظة الاستثمــاريـة لشـركة التأمـين واثـرها على نسـب الربحيــة
Authors: عباس حيدر عبدالكريم , جبر حسين عاشور
Published: November 2019

يحاول البحث التعرف على مخاطر المحفظة الاستثمارية لشركة التأمين وأثرها على نسب الربحية للشركة وهل تتبع الشركة اساليب علمية في قياس هذه المخاطر، وتم اجراء البحث في شركة التأمين الوطنية من خلال الاعتماد على الميزانية السنوية للشركة وكذلك التقارير السنوية من الشركة وتناول البحث هذه البيانات في عدة مباحث بجانب نظري وعملي بفرضية رئيسية هي يوجد علاقة ارتباط ذو دلالة احصائية بين مخاطر المحفظة الاستثمارية ونسب الربحية وتوصل البحث الى مجموعة من الاستنتاجات والتوصيات اهمها الآتي:

تتضمن الاستثمارات العديد من المخاطر مثل (مخاطر هبوط الأسهم والسندات، ومخاطر تسديد المقترضين، مخاطر أسعار صرف العملات، مخاطر تقلبات أسعار الاستثمارات العقارية، تغير أسعار الفائدة).

واما اهم التوصيات:

1- ضرورة التزام شركة التأمين بمبدأ التنويع في استثماراتها وذلك لأنه يؤدي الى تحسين الارباح لدى الشركة وكذلك تقليل مخاطر الاستثمار وايضاً توفير السيولة العالية على مدار السنة وهو من الامور المهمة لشركة التأمين لكي تستطيع الوفاء في التزاماتها.

2- ضرورة تركيز شركة التامين على الاستثمارات قريبة الاجل وذلك للحفاظ على سيولة الشركة وسهولة تحويلها الى نقد وذلك للوفاء بالتزاماتها تجاه جمهور المؤمن لهم، وان الاموال المعدة للاستثمار في شركات التأمين بصورة عامة تتكون من عنصرين هما الاقساط ورأس المال، ويتوقف وضع هذه الاموال وتوزيعها حسب سياسة استثمار الشركة من خلال ايجاد سياسة استثمار رشيدة.
أثر الإفصاح المحاسبي في كفاءة أداء السلطة الضريبية
Authors: عبدالرحمن لقاء مالك , الياسري احسان شمران
Published: November 2019

ينطلق هذا البحث من مشكلة مفادها أن ضعف الإفصاح المحاسبي لدى بعض إدارات الشركات عند إعدادها وعرضها للتقارير المالية المقدمة للسلطة الضريبية، يؤدي إلى التأثير على أداء السلطة الضريبية (التأثير على جودة أداء السلطة الضريبية)، بسبب عدم توفر القناعة بالمعلومات الواردة في تلك التقارير، ومن ثم عدم تحقيق نتائج دقيقة في أداء السلطة الضريبية والتي تؤدي إلى تأثير سلبي في تحديد الدخل الخاضع للضريبة وتؤثر في الحصيلة الضريبية، فضلا عن تأثيرها السلبي على دعم مهنة مراقبة وتدقيق الحسابات.  تتأتى أهمية البحث من تناوله قضية العناية بالإفصاح المحاسبي من قبل إدارات الشركات كمنطلق لزيادة الإيرادات الضريبية، فضلا عن تناوله الإفصاح المحاسبي وإنعكاسة في التقارير المالية..

وقد أسفرت نتائج البحث عن عدد من الإستنتاجات من أهمها:   

1-هناك ضعف في الإفصاح المحاسبي لدى بعض إدارات الشركات عند إعدادها وعرضها للتقارير المالية المقدمة للسلطة الضريبية، مما يؤدي إلى التأثير على أداء الإدارة الضريبية (التأثير على جودة أداء الإدارة الضريبية)، بسبب عدم توفر القناعة بالمعلومات الواردة في تلك التقارير، ومن ثم عدم تحقيق نتائج دقيقة في أداء الإدارة الضريبية والتي تؤدي إلى تأثير سلبي في تحديد الدخل الخاضع للضريبية، وتؤثر في الحصيلة الضريبية. فضلا عن تأثيرها السلبي على دعم مهنة مراقبة وتدقيق الحسابات. وكان من أهم التوصيات ما يلي:

تقوية الإفصاح المحاسبي في إعداد وعرض القوائم المالية المقدمة للسلطة الضريبية من قبل مراقب الحسابات، لضمان التأثير الإيجابي على أداء الإدارة الضريبية (التأثير على جودة أداء الإدارة الضريبية)، وخلق القناعة بالمعلومات الواردة في تلك التقارير، ومن ثم تحقيق نتائج دقيقة في أداء الإدارة الضريبية.
دور تقنية التكلفة المستهدفة في تخفيض تكاليف المنتجات
Authors: طالب عباس صباح
Published: November 2019

تناو ل البحث دور التكاليف المستهدفة في تخفيض تكاليف المنتجات في الشركة العامة للمشروبات الغازية. وهو يعتبر من المداخل الحديثة التي تعمل على تخفيض التكاليف ومن ثم زيادة القدرة والاستمرارية على المنافسة في السوق. حيث تمثلت مشكلة البحث في التعرف على او جه القصور في الاسلوب التقليدي المتبع في الشركة عينة البحث مما ادى الى ضعف في التحكم في الكلفة واعتمد الباحث على البيانات والتكاليف الخاصة بالشركة. واوصى البحث على ضرورة تطبيق التكلفة المستهدفة في الشركة عينة البحث وتدريب العاملين واعداد دورات تدريبية لهم واكد على ضرورة معالجة المعوقات التي تحول دون وجود نظام تكاليف فعال ومنها تطبيق اسلوب التكلفة المستهدفة في الشركة عينة البحث.
العلاقة السببية بين استقامة القيادة والصراع التنظيمي
Authors: شاطي ضرغام محمد , جبر زياد كاظم
Published: November 2019

يتمثل هدف البحث في التعرف على تأثير استقامة القيادة كمتغير تفسيري ببعادها (الشجاعة , الزهد , العدالة , العقلانية , الانسانية) في الصراع التنظيمي كمتغير مستجيب، وقد اعتمد البحث على المنهج الوصفي الاستدلالي من خلال اراء عينة من العاملين في دائرة عقارات الدولة في محافظة النجف، والبالغ عددها (79) شخص، وتم اجراء التحليل باعتماد على برنامج الحزمة الاحصائية (Smart PLS)، في احتساب (R2 , t , p) وقد توصل البحث الى مجموعة من الاستنتاجات كان ابرزها ان هناك علاقة تأثير معنوية لاستقامة القيادة في الصراع التنظيمي، كما قدم البحث مجموعة من التوصيات بالاعتماد على النتائج التي تم التوصل اليها ومنها التأكيد على ضرورة تطوير والاستفادة من استخدام اسلوب استقامة القيادة من اجل مواجهة اي صراعات تنظيمية سلبية ضمن استراتيجيات واساليب التي تعزز من تحقيقها وتكيفها في بيئة العمل التي تمس روح وثقافة وقيم الافراد الموظفين.
The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen
Authors: Rashwan Abdul Rahman , Ali Suad Ayash
Published: November 2019

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the financial departments of the Palestinian and Libyan businesses.

The results of the research showed a the implementation of IFRS has many advantages and benefits, the most important of which is improving the quality of disclosed financial information, and increasing the level of disclosure and transparency in financial reports.

The study also recommended that small and medium-sized enterprises of the Palestinian and Libyan businesses should comply with the IFRS to improve the quality of information financial reports.
Politizar en contextos “poco politizados”: paradojas y tensiones en torno al desarrollo del poder de actuar en centros sociales franceses
Authors: Neveu Catherine
Published: November 2019

Este artículo interroga las modalidades de circulación y de apropiación de un medio de politización (de los discursos, actores y prácticas) difundida en la red de los centros sociales en Francia en los últimos años, la del desarrollo del “poder de actuar” de los y las habitantes, a través del análisis de prácticas de capacitación. La puesta en circulación de esta noción actualiza un conjunto de tensiones de larga data y casi estructurales en la historia de la red entre, por un lado, el deseo de emancipación y transformación social y, por otro lado, un conjunto de representaciones vigentes en torno al papel político de los centros sociales. Más allá de estas tensiones, el análisis abre una pregunta central sobre las modalidades contemporáneas de la “formación política” de los actores, en una época de “democracia del hacer”.
Predicting Destination Image in Creative Tourism: A Comparative between Tourists and Residents
Authors: Dean David , Suhartanto Dwi , Kusdibyo Lusianus
Published: November 2019

This study’s objective is to examine tourist and resident experiences of creative tourist attractions through the development of an experience quality-destination model and assess the interrelationships among model factors: experience quality, perceived value, satisfaction, and destination image. The research was conducted across several creative tourism attractions in Bandung, Indonesia including cultural/traditional dancing, crafting, painting and games. Self-administered questionnaires were distributed to the visitors after they enjoyed the experience. Of the 421 questionnaires collected, 400 were useable for further analysis.  The hypotheses are examined by using Partial Least Square (PLS). The proposed experience quality-destination model is a good fit for both the tourist and resident samples. For the tourist sample, all the direct effects among variables in the model are significant except for perceived value’s effect on destination image. For the resident sample, experience quality directly influences perceived value, and perceived value directly affects both satisfaction and destination image. The total effect of experience quality on destination image is significant for both samples.
Assessing the Indonesian Banking Risk: A Comparative Study between Islamic and Conventional Banks
Authors: Friantina Yona
Published: November 2019

Technological advances and deregulation have driven banks to capitalize their benefits into some diversification activities they choose in the financial industry. This paper investigates the relation between service activities and risk of Indonesian banking industry in the period of 2015-2017. This study employs Structural Equation Modeling (SEM) with path analysis and multiple group analysis of 12 Islamic banks and 38 conventional banks. This study reveals that the Islamic banks appear to have more variable service activities and more stable risk than the conventional banks. For Islamic banks, non-financing income has a negative significant impact on bank risk; while commission income and trading income have a positive significant impact. Further, other non-financing income has a positive impact on bank risk. In the conventional banks, non-interest income has a positive impact on bank risk; while commission income has a negative impact. In addition, trading income also has a negative impact, and other non-interest income has a positive impact. These results imply that the Islamic banks emphasize the importance of expanding new service activities to reduce the risk. In conventional banks, diversified activities contribute to higher income volatility and debt level. Thus, they need to reduce the high cost of depositors which include savings, demand deposits, time deposits, and also interest costs of long-term debt as the sources of fund.
Does Leisure Involvement Impact on Service Performance? Empirical Finding from the Indonesian Culinary Industry
Authors: Kartika Olivia Sri , Mohyi Zurinawati Mohi
Published: November 2019

Many studies have examined the frontline service staff performance of various industries but rarely found to be associated with leisure involvement in the culinary industry. This study discusses the relationship between leisure involvement and service performance with mediation of variables subjective to well-being and job satisfaction. The research model used is PLS or partial least squares modelling, by taking samples from the frontline staff of culinary industry which amounts to 313 samples in Bandung City, Indonesia. The results of this study show that there is a significant relationship between leisure involvement and service performance, as well as with the mediator. In conclusion, an employee who is often involved in leisure activities is likely to be happy and will result in his good performance in serving customers.  This is also influenced by his satisfaction in work, although the results are not too significant. The implication is that the management and businessmen need to pay greater attention to the welfare of employees should they wish to improve the service performance of their restaurants. This report is structured to meet one of the conditions for completing education.
The Analysis of Government Intervention and Stock Market during Crises Periods
Authors: Utami Fiesty , Hsu Ai Chi
Published: November 2019

The government, through central banks, has a monetary authority to do an intervention, either directly or indirectly. Central banks do a direct intervention by exchanging reserves to influence the exchange rate and do an indirect intervention by increasing or decreasing the interest rate. However, when the currency crises happen, smoothing the currency movements by doing government intervention may reduce fears in the financial markets. This study examines the government intervention effect in 27 countries on the stock market during the crises periods, either during the Asian currency crises or currency crises of each country. To estimate abnormal returns, this study uses the traditional market model. Then, in the lack of official government intervention data, this study uses the proxy of government intervention to estimate the intervention activities. This study shows that in currency crises periods, the government interventions do not effectively impact exchange rate, stock price, and stock market return.
Bandung’s Image as a Tourist Destination: An Application of Quantitative and Qualitative Approach
Authors: Februadi Agustinus , Wibisono Nono , Purnamasari Dewi
Published: November 2019

Bandung is a popular tourist destination in Indonesia and a gateway for tourists who visit destinations around greater Bandung areas. Currently, Bandung is also known as a culinary, shopping, and nature tourism destination. Past studies have measured the image of Bandung as a tourist destination. However, the measurements were done partially due to the use of quantitative method only. Thus, the results were not comprehensive. To resolve the drawbacks of the previous studies, this study used both qualitative and quantitative approaches. Data were collected from 430 domestic tourists by ways of structured and unstructured interviews in 20 different destinations in Bandung and the surrounding. Data were processed by descriptive statistical methods, factor analysis and content analysis. The results of quantitative analysis show that, in term of functional-attribute, Bandung was positively perceived as a destination characterized with natural scenic beauty, many interesting places, and various exotic foods. In terms of the psychological-attribute, Bandung was perceived as the right place for shopping and culinary tourism. The results of qualitative analysis indicate that, functionally, Bandung was a destination with natural scenic beauty, pleasant weather and provide various exotic foods. Psychologically, the tourists experienced calm and tranquil atmosphere, happiness, and comfort.
The Dynamic Relationship between Globalization and Economic Growth: Its Implication on Business Policy
Authors: Midiyanti Rima , Yao Ming Hung
Published: November 2019

The purpose of this study is to investigate the relationships between globalization and economic growth in Indonesia. Three globalization indices, economic globalization index, social globalization index and political globalization index, are used to measure the globalization. Johansen’s (1988) cointegration approach is used to estimate the model by using annual data from 1980 to 2014. The results indicate that there is a long-run cointegration relationship between globalization and economic growth in Indonesia. Globalization stimulates Indonesian economic growth in the long run. Meanwhile, political globalization implies short-run effect on the economic growth in Indonesia. From the policy perspective, this results support the argument that the government should take the international integration policy to sustain long-run economic growth.
Internal Communication Obstacles in The Implementation of Employee Value Proposition
Authors: Setiawati Lina
Published: November 2019

Dealing with the uncertainty in business conditions, several companies are missing out the opportunity to increase employee engagement and attract while also sustaining top talent. Because employees today have increased bargaining power, the job market is highly transparent, and attracting top skilled workers is a highly competitive activity. Hence, today more companies should be taken seriously to developing the analytic solutions related on retaining the employee within the organizations. This paper analyses interaction between employees through internal communication, which involves Employee Value Proposition (EVP) program in one of the state owned company in Indonesia. The analysis shows that in such cases, there is a need to collaborate between employee and employer to choose suitable communication model in attract and retain talent. In this research focus to develop analytical approach to analyse communication of EVP in order to choose the suitable internal communication model for one of state-owned company in Indonesia. This study was supposed to start with qualitative, processed by quantitative and end with qualitative data analysis methods. The study finds employee unsatisfied with the amount/number and quality of information that employees get. To overcome that, company advised to create a new channels communication for all of the employees to share information either internal news or public news.
The Role of Islamic Banking in the Development of Economic Sectors in Indonesia
Authors: Setiawan Iwan
Published: November 2019

Islamic bank can play a role in improving the welfare of the community. Through the intermediary function, Islamic banks raise funds deposits and channel financing for productive purposes. The purpose of this study is to examine the role of Islamic bank financing to increase economic productivity and job creation. This study uses simultaneous panel estimation technique with Two Stage Least Square (TSLS) method, using secondary data from 2005-2016. The results of this study reveal that the financing of Islamic banks play a role in increasing economic activity and employment, the role of Islamic banks finance large from the role of conventional bank credit, although the contribution is not too large. Regression result per sector of economy indicates that financing of syariah bank give positive role to increase economic activity in each. The role of financing for job creation by economic sector shows different results. Most Shariah banking financing in the economic sector (7 sectors) provides a positive role for job creation. Financing in the agricultural and mining sectors plays a negative role in job creation.
The Relationship between International Trade and Economic Growth
Authors: Purnama Putri Dewi , Yao Ming Hung
Published: November 2019

The aim of this study is to find the relationship between international trade and economic growth in ASEAN countries. Three independent variables used to measure the economic growth include international trade, the exchange rate, and foreign direct investment. This study employs a pedroni panel cointegration test to examine the data from 2004 to 2015. The results show that there is a long term cointegrated relationship between international trade and economic growth in the ASEAN countries. International trade and foreign direct investment also have a long term, positive impact on economic growth. Meanwhile, the exchange rate also has a long term, negative influence on the economic growth. In addition, there is an indirect relationship and bidirectional causalities between the GDP and international trade, as well as between the GDP and the exchange rate. On the other hand, there is a direct relationship and a bidirectional causality between international trade and the exchange rate. The FDI leads GDP, international trade, and exchange rates. Our results suggest that international trade must be supported by government policies that aim to enhance the financing of new investment for economic growth.
Linking Religiosity and Job Performance in Islamic Rural Banks
Authors: Raksayudha Aldy Mochammad Faiz , Agustina Regina
Published: November 2019

Islamic banking is a dynamic segment in the banking industry. However, although having enormous potential, Islamic banks, especially micro banks which have emerged only recently, are perceived as less popular and as less experienced than conventional banking. Therefore, they need a proper strategy to compete and have a high performance compared to their competitors. To conduct this research, 250 Islamic bank employees were gathered using a self-administered questionnaire in West Java Province, Indonesia. This research examines the construct validity and reliability by applying variance-based Structural Equation Modeling (SEM-PLS). This method was used to verify the model that has been proposed. This research shows that Religiosity directly and indirectly affects the job performance in Islamic Rural Bank. This study is also intended to assess the effect of religiosity on job performance through strengthening employee job satisfaction and employee engagement. It also gives a reference for the managers of Islamic Bank that in the recruitment of employees they must also observe their individual religiosity beside their working ability. Then, it needs to be considered and improved to increase their performance and to make it in accordance with the standards expected by the company
Koncepcja wychowawcza systemu zapobiegawczego księdza Jana Bosko
Authors: Kowolik Piotr
Published: November 2019

Jan Bosko (Giovanni Melchiorre Bosco), włoski duchowny, urodził się w 1815 roku w Becchi, a zmarł w 1888 roku w Turynie. Był wychowawcą młodzieży. Święty, kanonizowany w 1934 roku. Założyciel Towarzystwa św. Franciszka Salezego. Opracował salezjański system wychowawczy, nazwany prewencyjnym. (...)
An inclusive approach to economic development: genesis and key points
Authors: Zhukovska Alina
Published: November 2019

Introduction. For a long time, the world academic community has been in search for ways, methods, tools and techniques of driving economic growth. The current trends in economic studies have made researchers admit that market economy is unable to solve the key social problems, and that economic growth is not enough for the fully-fledged development of the country. Therefore, discussing the concept of inclusive economicdevelopment is currently of great importance.Purpose. The purpose of the article is to examine the genesis of the concept of inclusive economic development, to highlight its main theoretical foundations, to study methods of calculating inclusive development index (IDI), and analyse the countries ranking under the IDI.Methods. The following general and special methods are used to achieve the purpose of the research paper: induction and induction, logical generalization, analysis and synthesis, comparison, grouping.Results. The paper provides a rationale for the concept of inclusive economicdevelopment, its genesis and chronology. The conceptual framework for inclusive economic development is examined through the lens of the key terms used in the research. The distinctive nature of aims for inclusive growth compared with those of economic growth is illustrated. A new indicator of the growth rate estimation in the economy – inclusive development index (IDI) – is analyzed as well as the main groups of indicators that are used to calculate the former. The countries ranking under the IDI and countries rating underthe GDP per capita are compared. The position of Ukraine in the ranking of countries under the IDI is analyzed. The reasons that led to a low position of Ukraine in the overall ranking of countries are formulated.
Human resources as an integral part of Ukraine’s scientific and technical capacity: features of dynamics
Authors: Bielov Oleksandr
Published: November 2019

Introduction. Since fulfilling the potential of scientific and technical capacity is viewed as an essential source of innovations, it is considered to be the basis of the innovative development of national economy. In this context, human resources constitute the most importantassetforthegrowthofscientificandtechnicalcapacity.Theobjectofresearchis toexaminescientificandtechnicalcapacityofUkraine’sregions,whilethesubjectofstudy is to focus on changes in the number of research and engineering personnel in Ukraine’s regions.Purpose.Theaimofthearticleistoidentifyspecificfeaturesofthedynamicsaswellas its characteristics and critical points of suchchanges.Methods. The author has proposed and defined a method that applies analysis of acceleration of absolute growth.Results.Basedonthemethod,thekeyratiosofaccelerationtoabsolutegrowthofmain indicators considered and their economic features have beendetermined. The paper examines the number of research and engineering personnel engaged in R&D work in Ukraine and its dynamics from 1995 to 2017. The paper also provides an analysisofshort-termandlong-termdynamicsofratiosofaccelerationtoabsolutegrowth. Their characteristic features and critical points areidentified.Introduction. Since fulfilling the potential of scientific and technical capacity is viewedas an essential source of innovations, it is considered to be the basis of the innovativedevelopment of national economy. In this context, human resources constitute the mostimportant asset for the growth of scientific and technical capacity. The object of research isto examine scientific and technical capacity of Ukraine’s regions, while the subject of study
Specific features of government regulation of Ukraine’s agriculture market
Authors: Melnyk Viktoriia
Published: November 2019

Introduction. The necessity of government regulation of Ukraine’s agriculture market is determined by the unique features of Ukrainian agricultural sector and its significance for the food safety. The structural transformations of the internal and external environments have had a major impact on the development of agriculture and the national economy as a whole. Since the current challenges are getting deeper in the conditions of globalization processes, the research of this issue is of relevance.Purpose. The purpose of the article is to provide a rationale for theoretical, methodological and strategic principles of government regulation of agriculture at this point of time.Methods. The theoretical and methodological framework of the study includes the dialectic method of thinking and a holistic integrated approach to the issue of government regulation of Ukraine’s agriculture market. The methods of deduction, analysis and synthesis are used to study the concepts of government regulation of agriculture market and its basic components, namely, market, government, regulation, agricultural products. Analysis and monographic method are used to identify specific features of government regulation of agricultural production with respect to international practices of government regulation. Logical grouping is applied for describing the key trends in the development and support of agricultural sector.Results. The article systematizes and describes specific features of government regulation of agriculture market with regard to its main components, namely, market, government, regulation, agricultural production. The author considers the factors that determine distinctive features of government regulation of agriculture in Ukraine, taking into account world experience in government regulation. Within the context of discussing government regulation of agriculture market, special attention is drawn to government investment and innovation policy. The strategic areas of government regulation of agribusiness operation and development are described. The paper suggests ways of improving government performance and increasing its efficiency in enhancing Ukraine’s agricultural production. It is determined that government regulation of agricultural production is implemented through a set of measures that are aimed at promoting better conditions for producing agricultural goods. At present, the main areas of development and support for the agricultural sector by the government and the key goals of government regulation of agriculture include: quality assurance and competitiveness of domestic agricultural production; conservation and restoration of natural resources; creation of an effective market and development of its infrastructure.Discussion. The article claims that further studies should be aimed at seeking innovative techniques of institutional transformations, which create a basis for effective agriculture market.
Identifying causes and potential consequences of financial fraud
Authors: Kizyma Tetiana , Kizyma Andrii
Published: November 2019

Introduction. The article claims that due to the rapid growth of financial relations, advancement of globalization processes, the impact of IT and the Internet on financial performance, the number of economic crimes in Ukraine has increased recently, especially financial fraud offences. The authors provide evidence that fraudulent schemes have targeted not only public and private finance, but all social relations.Purpose. Therefore, the aim of the paper is to address financial fraud as a global threat and identify its causes and potential consequences.Methods. For addressing the causes and effects of financial fraud, the following general research methods are used: analysis, synthesis, induction, deduction, abstraction and grouping.Results. It should be noted that the problem of financial fraud has not received sufficient attention in domestic research literature and practice. The paper presents the leading causes of financial fraud, which include economic, moral and psychological causes as well as regulatory, infrastructural and organizational ones. Financial fraud has a negative impact on the national economy and the welfare of citizens, and therefore leads to the multimillion losses. In order to identify consequences of financial fraud, a combination two types of evaluating such consequences is suggested: quantitative (involves the calculation of pecuniary damage, economic losses and lost economic profit due to fraud offences, and qualitative (logically explains circumstances of financial fraud, risks of losing corporate reputation, image and investment attractiveness). There are three major reasons why financial fraud occurs, which constitute the so-called fraud triangle: the opportunity to commit fraud; the pressure on the individual or the motivation behind the crime; the ability to rationalize the fraud. Therefore, the most important tasks for state bodies, economic entities and individuals include neutralizing the factors which lead to financial fraud and exercising effective control over the prevention of fraud offences in social and economic areas in general, and in financial area in particular.Discussion. Further studies should focus on a comprehensive analysis of the most common types of financial fraud, which take place in Ukraine. The authors argue that this will lead to establishing a set of policies aimed at reducing this negative phenomenon.
Current issues of the performance of Ukraine’s financial services market
Authors: Pysmenna Tetiana
Published: November 2019

Introduction. It is emphasized that the sustainable development of national economy is possible as long as the financial services market functions effectively. The market is formed by the entities providing insurance, banking and investment services.Purpose. The purpose of the article is to identify the current challenges which hinder the development of Ukraine’s financial services market.Methods. The methodological framework of the study includes the following general research methods: induction, analysis, and generalization.Results. The main indicators reflecting the performance of the domestic insurance services market are analysed. Based on gross insurance premiums and insurance payments, it is found out that the most common type of insurance is vehicle insurance. The research paper claims that nowadays various types of insurance are being developed progressively in Ukraine. Special attention is paid to life insurance, because this type of insurance is viewed as socially essential. However, the development of life insurance market in Ukraine is rated as low.The presence of domestic banks on the financial services market is determined through the following indicators: the amount of funds received by business entities and individuals; the amount of gross loans granted to them. Under the current conditions, the domestic banks are providing financial services with innovative solutions.The main performance indicators of the domestic market of investment services with the participation of joint investment institutions are analysed. The development of this segment of the investment services market is evidenced by the increasing volume of assets owned by investment funds. The author also notes that there is a lack of people’s involvement in joint investment institutions.Discussion. The research findings are applicable and can be used in implementing strategies for the growth of Ukraine’s financial services market.
Factor model of social development of Belarus
Authors: Simakhova Anastasiia
Published: November 2019

Introduction. The article is devoted to the development of the factor model of Belarus social development as a developing country with a specific social economy model. Belarus has a transitive social economy model. As a result of the study, three generalized factors of social development indicators of Belarus have been highlighted: state of developing of social economy, socialization base and human potential for socialization.Purpose. The purpose of the article is the construction of factor model of social economy indicators development for Belarus.Methods. To assess the key factors affecting the social development of Belarus, their analysis has been carried out by using a system of indicators for assessing the effectiveness of the social economy model at the global and national levels. In the article it has been used the methods of analysis, synthesis and comparison of data. To achieve the task of factor modeling of Belarus social indicators, the Statistics 7.0 package was used with factor analysis and the main component method. Factor analysis of social indicators of Belarus has allowed distinguishing factors that have a more significant impact on the country’s economy socialization. The method of factor analysis is used to reduce existing indicators by identifying hidden general factors that explain the relationship between the factors of the object - social indicators of the country’s development.Results. The main factors of the social development of Belarus have been identified.  It has been established that two local indicators of social development of Belarus do not currently affect the country’s economy socialization, namely,  the birth rate (the number  of newborns per woman) and the share of the country’s territory with land and marine reserves. The article has been identified that it should be paid more attention to the third generalized indicator of social development indicators of Belarus, since it is the basis for the social economy development.Discussion. The supportive environment for human development, new business and self-employment of the population leads to the formation of effective foundations for raising the standard of living in all developing countries, incl. Belarus. It has been proposed to promote self-realization of the population’s potential for self-sufficiency and improvement of living standards.
Assessment of the impact of external factors on the development of entrepreneurship in the tourism and hospitality industry in Ukraine
Authors: Nikolaichuk Olha
Published: November 2019

Purpose. The research problem for the study is to examine key development parameters in the tourism and hospitality industry in Ukraine. The subject of the article is to identify factors affecting the growth in the tourism and hospitality in Ukraine.Methods. The methods used in the study include: systematizing and grouping (for identifying the major factors and dividing them into groups); methods of economic and mathematical statistics and modeling (for building correlation and regression models of the impact of factors on the development of entrepreneurship in the tourism and hospitality industry); abstract and logical method (for formulating conclusions).Results. The article presents analysis of key indicators showing the development of entrepreneurship in the tourism and hospitality industry in Ukraine: the dynamics and number of business entities, the number of employed personnel, and the gross output. A multifactor correlation and regression analysis is undertaken in order to outline prospects for the development of entrepreneurship in the tourism and hospitality industry in Ukraine and to determine key factors positively affecting the industry. The gross output of all business entities of the industry is chosen as an indicator of the development.Through building a correlation matrix the following external factors affecting the development of entrepreneurship in the industry are identified: social and economic welfare of people; effectiveness of state governance; political factors; transport infrastructure; investment and financial support of the industry; inflation processes; integration of Ukraine into the world economic system.A regression model is developed to analyze the impact of the gross output of the sector on investments into the tourism and hospitality industry. It is concluded that any increase of investments by $1 leads to a rise of returns in the tourism and hospitality industry by$1080.65.
The reporting format of managerial accounting by main business processes in trading enterprises
Authors: Rudnytskyi Vasyl , Rudnytska Olena
Published: November 2019

Introduction. Today’s increased competition and deepening process of globalization have raised the issue of information provision of managers at all levels of management, particularly accurate and timely information on financial and economic performance of enterprises. For making effective managerial decisions, managers do not only need financial information, but also non-financial information that is found in managerial accounting reports. Therefore, this is an up-to-date issue, which should be further considered.Purpose. The purpose of the study is to examine types of the reporting format of managerial accounting in foreign and national economic studies and to concentrate on managerial accounting reporting by main business processes in trading enterprises.Methods. The methods used for exploring issues relevant to preparing managerial accounting reports are based on general and specific approaches to examining economic processes, phenomena and facts, particularly those that are relative to budgetary performance of purchasing departments, transportation, storing an selling in trading enterprises. The key methods applied include the following: the monographic and graphic methods; the method of grouping and comparison of indicators; analysis of the dynamics and structure of expenses; modeling and budgeting of expenses of main processes in trading enterprises; planning steps for improving managerial reporting.Results. Budgetary performance plays an important role in managerial accounting. Therefore, separate reports by the main business processes in trading enterprises are supposed to be prepared, namely on purchasing, transportation, storing and selling. The organizational structure of trading enterprises, types and total sales volumes, and other specific features of the trading industry have a significant impact on centres of responsibility, and therefore, on types and structure of managerial accounting reporting. The process of preparing reports on budgetary performance involves determining items of expenditure specific for each department of a trading enterprise and its activity.Discussion. Further research efforts should be aimed at improving managerial accounting reports with respect to budgetary performance, particularly at developing a ‘Consolidated Record of Financial Results from Selling Goods by Direct-Cost System’. The authors argue that the format of consolidated record of financial results from selling goods can be applicable to other systems. Such a consolidated record can serve as a basis for preparing ‘The Trading Company Performance Report”. This practice should be introduced in trading enterprises in line with specific characteristics of their financial and economic activities.
Flexible accounting methods as a tool for mobilizing the enterprise’s under-utilized potential
Authors: Herasymovych Anatolii , Herasymovych Inna
Published: November 2019

Introduction. Since traditional accounting is based on the facts of financial and economic performance of enterprises, it does not always and fully display their real capacity, which is crucial to meet the challenge of the dynamic market environment.Methods used in flexible accounting are recognized throughout the world, as they provide a better picture of the internal capacity of the enterprise, and it is displayed in totally new balance sheet accounts and financial records.The study addresses the issue of applying flexible accounting methods and approaches for keeping records of assets (means) and liabilities (resources) in Ukrainian enterprises’ activities.Purpose. The purpose of the article is to highlight the methodological framework of using flexible accounting methods as a tool for mobilizing the enterprise’s under-utilized potential.Methods. The research methods used in the article include: the historical method (for describing the evolution of accounting studies); the method of abstraction (for harmonizing the terminology of accounting engineering); synthesis, induction and deduction (for providing rationale for applying flexible accounting methods); generalization (for making conclusions).Results. The study shows that flexible accounting methods can be used as a tool for mobilizing the enterprise’s under-utilized potential in the following segments: fixed assets–  based on the optimal method of inventory accounting; inventory items – through the best values at the moment of goods release; bad debtors – through diversification when receivables are paid; creditors – through diversification when accounts payable are settled; of cash – a real prediction of their revenues in order to calculate the financial results of the enterprise; cash assets – through prediction of cash inflows and calculation of financial performance of the enterprise.Discussion. The rapid pace of the current scientific and technological breakthrough, the further globalization of the economy, and increased competition have led to the need for more effective management of business processes and financial performance, and to the search for material, human and financial resources. That has promoted accounting engineering viewed as one of the tools of flexible accounting. Further research efforts should be directed at approaches and techniques of information support for enterprise resource management.