Archive | Volume IV, Issue no. 5

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Towards an Effective Structured and Predictable Taxation

To ensure the appropriate level of financial resources to support state institutions and activities is an ongoing concern. However, the problem had always been the extent to which the expandable portion of state revenues that can be collected without irreparably harming economic development and the social condition of the population owning material and financial goods, […]

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Posted in Economics, Volume IV, Issue no. 5

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Highlights of Tourism Organization and Methods

Our approach is based on the obvious fact that global tourism has turned into a large-scale phenomenon that has been always creating new challenges with a major impact on the economic and social development. Thus, tourism has increasingly become a main economic sector with great potential, whose operation requires an efficient management. As is well […]

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Posted in Economics, Volume IV, Issue no. 5

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Accounting the Events after the Balance Date

The events after the balance date are those events, favorable and unfavorable, that occur between the balance date (the end of the reporting period) and the date at which the annual financial statements are authorized for issue by the executive management of the entity (e.g. Board of Directors). We identify two types of events: events […]

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Posted in Economics, Volume IV, Issue no. 5

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Comparing of Local Government Official Website Disclosure about Home Equity Reverse Mortgage Pilot Program in Taiwan

The purpose of this study discusses the comparison of local government official website disclosure the home equity reverse mortgage pilot program. The content adopts content analysis and method of interactive reply to test the speed of interaction and content between local government and people. The study found that people could acquire relevant information in small […]

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Posted in Economics, Information Technology, Volume IV, Issue no. 5

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Financial Statements Analysis

This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements […]

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Posted in Economics, Volume IV, Issue no. 5

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Profit and Cost Efficiency Analysis in Banking Sector: A Case of Stochastic Frontier Approach for Vietnam

By using stochastic frontier analysis (SFA) approach to measure the cost and profit efficiency for data of 45 Vietnam commercial banks over the years from 2007 to 2012, this paper highlights risk and asset quality factors related to cost and profit inefficiency of the banks. Besides, cost inefficiency seems to be strongly related to bank […]

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Posted in Economics, Volume IV, Issue no. 5

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Effects of ECB Monetary Policy: Differences in Policy Interest Rates

This article examines the effects of the European Central Bank’s (ECB’s) monetary policy on the economy in the Euro area. Existing studies have not conclusively determined whether the effects of the policy are large or small, effective or ineffective. Also, the difference between policy interest rate increases and decreases has not been fully studied. Using […]

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Posted in Economics, Knowledge Management, Volume IV, Issue no. 5