Suchergebnisse

The paper deals with the greening of tax systems in the European Union (EU), and reviews the achievements of the Baltic States in relation to greening their tax systems and implementing the sustainable energy development goals set by the EU's energy policies. Environmental taxes promote sustainable energy development, as they allow internalizing the external costs of atmospheric pollution in the energy sector. Energy production and consumption are a major source classical pollutants and greenhouse gas (GHG) emissions. Almost of the all EU member states (MS) apply pollution taxes as the most important economic tool for mitigating the environmental impacts of various economic activities. Considering the importance of the energy sector in terms of its contributions to total atmospheric emissions in the EU, it is supposed that environmental taxes are important drivers of sustainable energy development. Environmental taxes, as the main tool for the integration of negative externalities that are related to atmospheric pollution, are imposed to create incentives for reducing fossil fuel consumption and switching to renewable energy sources or fuels that have a lower carbon content and thus cause less pollution. The paper presents a comparative assessment of the impact of environmental taxes on sustainable energy development indicators in three selected countries from the Baltic region (Lithuania, Latvia, and Estonia) during the period 2005–2015, and reveals the role that the greening of tax systems has had on implementing sustainable energy development targets in the Baltic States.

The paper deals with the greening of tax systems in the European Union (EU), and reviews the achievements of the Baltic States in relation to greening their tax systems and implementing the sustainable energy development goals set by the EU's energy policies. Environmental taxes promote sustainable energy development, as they allow internalizing the external costs of atmospheric pollution in the energy sector. Energy production and consumption are a major source classical pollutants and greenhouse gas (GHG) emissions. Almost of the all EU member states (MS) apply pollution taxes as the most important economic tool for mitigating the environmental impacts of various economic activities. Considering the importance of the energy sector in terms of its contributions to total atmospheric emissions in the EU, it is supposed that environmental taxes are important drivers of sustainable energy development. Environmental taxes, as the main tool for the integration of negative externalities that are related to atmospheric pollution, are imposed to create incentives for reducing fossil fuel consumption and switching to renewable energy sources or fuels that have a lower carbon content and thus cause less pollution. The paper presents a comparative assessment of the impact of environmental taxes on sustainable energy development indicators in three selected countries from the Baltic region (Lithuania, Latvia, and Estonia) during the period 2005–2015, and reveals the role that the greening of tax systems has had on implementing sustainable energy development targets in the Baltic States.

The paper deals with the greening of tax systems in the European Union (EU), and reviews the achievements of the Baltic States in relation to greening their tax systems and implementing the sustainable energy development goals set by the EU's energy policies. Environmental taxes promote sustainable energy development, as they allow internalizing the external costs of atmospheric pollution in the energy sector. Energy production and consumption are a major source classical pollutants and greenhouse gas (GHG) emissions. Almost of the all EU member states (MS) apply pollution taxes as the most important economic tool for mitigating the environmental impacts of various economic activities. Considering the importance of the energy sector in terms of its contributions to total atmospheric emissions in the EU, it is supposed that environmental taxes are important drivers of sustainable energy development. Environmental taxes, as the main tool for the integration of negative externalities that are related to atmospheric pollution, are imposed to create incentives for reducing fossil fuel consumption and switching to renewable energy sources or fuels that have a lower carbon content and thus cause less pollution. The paper presents a comparative assessment of the impact of environmental taxes on sustainable energy development indicators in three selected countries from the Baltic region (Lithuania, Latvia, and Estonia) during the period 2005–2015, and reveals the role that the greening of tax systems has had on implementing sustainable energy development targets in the Baltic States.

The paper deals with the greening of tax systems in the European Union (EU), and reviews the achievements of the Baltic States in relation to greening their tax systems and implementing the sustainable energy development goals set by the EU's energy policies. Environmental taxes promote sustainable energy development, as they allow internalizing the external costs of atmospheric pollution in the energy sector. Energy production and consumption are a major source classical pollutants and greenhouse gas (GHG) emissions. Almost of the all EU member states (MS) apply pollution taxes as the most important economic tool for mitigating the environmental impacts of various economic activities. Considering the importance of the energy sector in terms of its contributions to total atmospheric emissions in the EU, it is supposed that environmental taxes are important drivers of sustainable energy development. Environmental taxes, as the main tool for the integration of negative externalities that are related to atmospheric pollution, are imposed to create incentives for reducing fossil fuel consumption and switching to renewable energy sources or fuels that have a lower carbon content and thus cause less pollution. The paper presents a comparative assessment of the impact of environmental taxes on sustainable energy development indicators in three selected countries from the Baltic region (Lithuania, Latvia, and Estonia) during the period 2005–2015, and reveals the role that the greening of tax systems has had on implementing sustainable energy development targets in the Baltic States.

This article presents a facilities management sector analysis and future forecast for Lithuania. The analysis was made in two stages: in 2003 and 2016. Since 2003, the date of the previous research study on facilities management, many changes have occurred in the economy of Lithuania, due to its accession to the European Union on May 1, 2004. In particular, the facilities management sector changed from a nontradable to an internationally tradable sector, accompanied by the entrance of firms working at the European Union level. This means that traditional firms would have a price level problem, solved either by assuming the fidelity of existing clients or by lowering the quality of their services. The Ameliorated Nominal Group Technique was applied in this study. In addition to comparisons, a multi-objective optimization method helped to obtain a ranking of effectiveness of the firms offering facilities management. Therefore, the MULTIMOORA method is preferred, given its superiority to other methods. The final ranking of preference for the facilities sector in Lithuania is presented in this article. The future of facilities management in Lithuania is outlined. The main conclusions of the article are based on research conducted.

This article presents a facilities management sector analysis and future forecast for Lithuania. The analysis was made in two stages: in 2003 and 2016. Since 2003, the date of the previous research study on facilities management, many changes have occurred in the economy of Lithuania, due to its accession to the European Union on May 1, 2004. In particular, the facilities management sector changed from a nontradable to an internationally tradable sector, accompanied by the entrance of firms working at the European Union level. This means that traditional firms would have a price level problem, solved either by assuming the fidelity of existing clients or by lowering the quality of their services. The Ameliorated Nominal Group Technique was applied in this study. In addition to comparisons, a multi-objective optimization method helped to obtain a ranking of effectiveness of the firms offering facilities management. Therefore, the MULTIMOORA method is preferred, given its superiority to other methods. The final ranking of preference for the facilities sector in Lithuania is presented in this article. The future of facilities management in Lithuania is outlined. The main conclusions of the article are based on research conducted.

Foreign business and export are the most important aspects of business and affect the country economics significantly. Therefore, governments try to stimulate the merchandises to export and extend their business abroad. This leads to better quality, extended markets, more customers and higher income. For this purpose, governments have considered some persuasive programs to promote exporting activities. However these programs do not influence export activities equally and their importance is different in exporters' viewpoint. In this paper we tried to use exporters' preferences and rank these promotion programs based on their opinions. Accordingly, we selected 15 exporters and asked them to rank 18 identified export promotion programs against to their effects on export procedures. The proposed Fuzzy Linear Assignment Method has assured responders that their uncertainty in ranking will be recognized in model. Finally the proposed method is applied for prioritizing the export promotion programs for Iranian food industry. Its results show that ambiguity of scoring among several options would be easy by considering each number as a triangular fuzzy number and it's more precise and reliable.DOI: http://dx.doi.org/10.5755/j01.ee.23.5.2674 ; Šalies ekonomikos ir verslo plėtrai labai svarbus užsienio eksporto ir verslo augimas. Vyriausybės nuolat skatina plėtoti prekybą užsienyje, plėsti eksportą, skatinti verslą, nes tai sąlygoja geresnę kokybę, besiplečiančią rinką, daugiau pirkėjų ir didesnes pajamas. Dėl šių priežasčių vyriausybės diegia eksportą skatinančias programas. Tačiau šios programos neturi tiesioginės įtakos eksporto veiklai. Be to, jų svarba eksportuotojų požiūriu skiriasi. Šiame straipsnyje, autoriai, atsižvelgdami į eksportuotojų nuomonę, pačias eksporto skatinimo programas vertino pačių eksportuotojų požiūriu. Todėl buvo apklausta 15 eksportuotojų ir paprašyta jų pažymėti pagal svarbą 18 eksporto skatinimo programos būdų. Autorių siūlomas Fuzzy Linear Assignment metodas padeda atsiradusius reitigavimo ...

Due to strong competition, numerous technology advancements and the monetary policy of the government, the survival of Indian real estate firms now depends on their capacity to measure their existing innovation capabilities, rebuild them and adopt new ones. The aim of this study is to evaluate the technology and human resources innovation capabilities of Indian real estate firms by applying fuzzy Delphi and DEMATEL techniques. After identifying the innovation capabilities through an extensive literature review, a questionnaire is designed based on fuzzy linguistic scales to manage any vagueness of information received. Data has been collected from experts in the field, with capabilities then finalized by using a fuzzy Delphi method. To establish cause-effect relationships among capabilities, a DEMATEL method is applied to the data collected from a second questionnaire. Analysis of the data divides capabilities into two groups i.e. cause and effect. The results show that innovation management, robustness of product and process design capability, strategic planning and knowledge resources fall in the cause group; these are critical findings given the effect on the other capabilities. The study outcomes can help real estate firms to enhance their capabilities with the proposed model providing guidelines and direction in this regard.

Export promotion programs are incentives to increase the participation of companies in international markets. On the other hand, governments try to help exporting companies with developing their goal markets. Therefore, for this purpose, many different programs have been created. To show the effectiveness of these programs, the paper refers to stepwise DEA and grey incidence analysis. Finally, the article determines a unified ranking of the applied programs that can be used by decision makers for resource allocation considering different types of programs based on their effectiveness.

Export promotion programs are incentives to increase the participation of companies in international markets. On the other hand, governments try to help exporting companies with developing their goal markets. Therefore, for this purpose, many different programs have been created. To show the effectiveness of these programs, the paper refers to stepwise DEA and grey incidence analysis. Finally, the article determines a unified ranking of the applied programs that can be used by decision makers for resource allocation considering different types of programs based on their effectiveness.

PurposeIn this study, a novel framework was proposed to assess the trust in e-government (e-Gov) services under an uncertain environment. The proposed framework was applied in Iranian municipality websites of e-Gov services to evaluate the readiness score of trust in e-Gov services.Design/methodology/approachA unique hybrid research methodology was proposed. In the first phase, a comprehensive set of indices were determined from an extensive literature review and finalized by employing the fuzzy Delphi method. In the second phase, interval-valued intuitionistic fuzzy set (IVIFS) -was utilized to model the problem's uncertainty with analytic called IVIFS- hierarchy process (AHP) to determine the importance of indices and indicators by assigning the weights. In the third phase, the fuzzy evaluation method (FEM) is followed for assessing the readiness score of indices in case studies.FindingsThe findings indicated that "Trust in government" is the most significant index affecting citizen's trust in e-Gov services while "Maintenance and support" has the least impact on user's intention to use e–Gov services.Research limitations/implicationsThe study contributes by introducing a unique research methodology that integrates three phases, including fuzzy Delphi, IVIFS AHP and fuzzy evaluation method. Moreover, the fuzzy sets theory helps to reach a more accurate result by modeling the inherent ambiguity of indicators and indices. Interval-valued intuitionistic fuzzy models the ambiguity of experts' judgments in an interval.Practical implicationsThe study helps policy makers to monitor wider aspects of trust in e-Gov services as well as understanding their importance. The study enables policy makers to apply the framework to any potential case studies to evaluate the readiness score of indices and recognizing strengths and weakness of trust dimensions as well as recommending advice for improving the situation.Originality/valueThe study is one of the few to indicate significant indices of trust in e-Gov services in developing countries. The study shows the importance of indicators and indices by assigning a weight. Additionally, the framework can assess the readiness score of various case studies.

Considering the undeniable role of websites in the success of interactions between citizens and governments, evaluating e-government web sites is a worthwhile topic. This research has developed a multi-attribute-decision-making technique rely on Step-Wise Weight Assessment Ratio Analysis and hesitant fuzzy weighted geometric Heronian mean decision-making methods, for evaluating e-government websites. Proposed framework overcome the limitations of previous investigations such as the possibility of aggregation of expert opinions using group decision-making and modeling the hesitancy of the experts (due to the incompleteness of their knowledge or their doubts in evaluating different aspects of the model) through hesitant fuzzy sets. The designed framework was used in Iran to evaluate e-government websites. In this regard, after a careful and systematic review of previous researches, a list of dimensions and evaluation criteria was presented in the form of a comprehensive model. Then, an expert-based process was proposed to localize the model according to the conditions of the case study. The results of the research show that the final rankings of the decision-making method used in the hesitant environment rarely changed for different operators. So as the experts have confirmed, the model used in this study has acceptable stability.

Considering the undeniable role of websites in the success of interactions between citizens and governments, evaluating e-government web sites is a worthwhile topic. This research has developed a multi-attribute-decision-making technique rely on Step-Wise Weight Assessment Ratio Analysis and hesitant fuzzy weighted geometric Heronian mean decision-making methods, for evaluating e-government websites. Proposed framework overcome the limitations of previous investigations such as the possibility of aggregation of expert opinions using group decision-making and modeling the hesitancy of the experts (due to the incompleteness of their knowledge or their doubts in evaluating different aspects of the model) through hesitant fuzzy sets. The designed framework was used in Iran to evaluate e-government websites. In this regard, after a careful and systematic review of previous researches, a list of dimensions and evaluation criteria was presented in the form of a comprehensive model. Then, an expert-based process was proposed to localize the model according to the conditions of the case study. The results of the research show that the final rankings of the decision-making method used in the hesitant environment rarely changed for different operators. So as the experts have confirmed, the model used in this study has acceptable stability.