Suchergebnisse

Previous studies show that individual political interest is an antecedent of news media exposure, particularly of exposure to differing views. Nevertheless, little is known about this effect from a comparative perspective: How do media institutions affect the relationship between political interest and exposure to cross-cutting viewpoints? One institutional feature that varies between countries is the ownership of broadcast media. This study investigates the extent to which the relative dominance of public service broadcasting alters the relationship between political interest and non-like-minded, or cross-cutting, news media exposure across 27 European Union countries. The analyses employ survey data from 27,079 individuals and media content from 48,983 news stories. The results confirm that the extent to which political interest contributes to cross-cutting exposure is contingent on the strength of public service broadcasting. The stronger the broadcaster, the smaller the gaps between the most and least politically engaged individuals.

The article studies main theoretical and practical aspects of the shadow economy functioning in the national and international environment. Levels of economic processes shadowing in European Union countries were grounded. A shadow sector volume in developed countries of the world was studied, and the international practice of economy de-shadowing was systematized. In the process of the study the essential attention was paid to fiscal instruments of shadow schemes prevention. Tax strategies of a fight against factors and motives that generate and intensify the shadow economy level in Ukraine were generalized on this base. It was proved, that there is practically no distinct panacea for the Ukrainian economy in the context of its de-shadowing. But the state is completely able to diminish shadow schemes diffusion in the economy using tax mechanisms. According to the results of the study the offers as to the shadow economy prevention in Ukraine were formulated on the base of the international experience and tax instruments.

This article addresses the mediating effect of corruption on the influence of stringency of environmental regulation on firms' voluntary environmental performance. Using panel data from adoption of the EU Eco-Management and Audit Scheme (EMAS) across European Union countries from 1995 to 2011, we unveil a direct and an interacting effect of countries' corruption and regulatory stringency on the rate of adoption. First, stricter environmental regulation reduces the rate of EMAS certificates, thus supporting a crowding-out effect of mandatory regulation on voluntary action. Second, increased corruption reduces the rate of EMAS certificates. Third, the negative effect of stringency of regulation on EMAS certification rates is reinforced by corruption. In sum, these results suggest that previous studies address- ing the implications from stricter regulations on firms' voluntary action that abstract from corruption might underestimate the potential negative effect of stringency of regulation on firms' voluntary action.

A demographic development of advanced countries is characterized by worsening of the age structure and population aging. Similar trends show themselves also in the Czech and Slovak Republics. Owing to political and economic changes in both the states, there were also changes in a population lifestyle, marriages are closed later and thereby an mothers´ age in a their first child birth increases, a number of children in a family decreases, and at the same time a lifespan increases. The paper deals with an evaluation and comparison of demographic development in the Czech and Slovak Republics with an aim to find common and different characters of this development. Subsequently, a comparison with a demographic situation in frame of the European Union countries is carried out. The paper was worked out in frame of a solution of the research intention of MŠMT - MSM 6046070906, the phase 6.2.1 "Modeling and prognostication of development of decisive indicators of economic and social development in CR and in the context with the EU".

Concurrent sessions 4C - Auditing / Audit ; This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fee. We first build an analytical audit fee model to analyze the impact on audit fee of the change in both audit complexity and financial reporting quality brought about by IFRS adoption. We then develop our hypotheses based on the model's predictions, and test the hypotheses using audit fee data from European Union countries that mandated IFRS adoption in 2005. We find that mandatory IFRS adoption has led to an increase in audit fees. We also find that the IFRS-related audit fee premium increases with the increase in audit complexity brought about by IFRS adoption, and decreases with the improvement in financial reporting quality arising from IFRS adoption. Finally, we find some evidence that the IFRS-related audit fee premium is lower in countries with strong legal regimes. Our results are robust to a variety of sensitivity checks. ; published_or_final_version

Real estate crisis, financial crisis and economic crisis will necessarily bring about also a lifestyle crisis. It will be essential to adapt. Conception of sustainable progression was frequently understood (and still is understood) as permanently sustainable growth. Practically speaking it is impossible, limitations will necessarily come. The perception of a sustainable growth and a sustainable lifestyle level and wealth increase is not only philosophically unattainable. Financial crisis, followed by real estate and economic ones have effect on all economies and have a bold economical impact. The expected crisis consequences for the Czech Republic are stated in the number of fundamental area. Exercise of a crisis management is the way that can help. Actual today's problems, represented by the economic crisis which leaked through the United States of America virtually to all countries, and without any doubts to European Union countries too, Effects and consequences in the Czech Republic are analyzed in the article.

In a society bonded by a concatenation of diverse ethno-nationalism, the struggle for inclusion and exclusion becomes particularly unavoidable. Common among the findings of researchers of ethnic identities is the potential for conflicts when inequalities and injustices, rooted in ethnicity and religious identities are the basis for allocation of powers and resources. This is more threatening when a particular ethnic group is signposted as a threat to other group and targeted for ill-treatment. In Nigeria, the Igbo ethnic group is characterized as an endangered group and has risen at one point to challenge inequalities, injustices and state-orchestrated violence against the ethnic society that led to Nigeria-Biafra war between 1967 and 1970. Fifty years after the war, the Igbo ethnic society is still grappling to be included in the Nigeria nation-building project. The implication is a deep-rooted grievance among the Igbo ethnic group that the wave of campaigns and social movement for the restoration of Biafra continued to reverberate in recent times. After the UK's 'Brexit' vote, the pro-Biafra activists launched 'Biafraexit' on Twitter in the style of 'Brexit' for a referendum to exit Nigeria. The purpose of this paper is to examine the major sentiment of the people about the Biafra restoration 50 years after the Biafran war. Through a sentiment analysis of 'Biafraexit', 'free Biafra' hashtags and the 'Biafra' search term on Twitter, the paper examines to what extent the perception of insecurity of lives of the Igbos constitute major concern of proponents of Biafran independent on Twitter? How have the human right abuses of pro-Biafra activists under President Buhari's rule facilitated feelings of insecurity, religious cleansing and Islamization among pro-Biafra activists? The implications of this for cohesive nation-building are discussed.

La communication propose une analyse des élevages ovins européens, avec une attention particulière portée aux exploitations françaises et britanniques des systèmes ovins, caprins à orientation viande. Elle mobilise pour ce faire deux approches complémentaires : une première basée sur une segmentation (typologie GLS. Grazing Livestock System) de la base de données du Réseau d'information comptable agricole (RICA) ; une seconde s'appuyant sur la construction d'une typologie des profils et des stratégies des éleveurs d'ovins viande française et britannique. Les exploitations britanniques, où la production ovine est souvent combinée à l'activité bovine, bénéficient en moyenne de meilleurs résultats économiques que les unités françaises. L'analyse qualitative, à partir d'entretiens semi-directifs, souligne que les éleveurs français présentent un profil plus collectif et plus intégré aux institutions et qu'ils ont recours à une plus forte intensification des facteurs de production.

Le nouveau régime d'importation de la banane dans l'Union européenne (UE) est un processus en deux étapes vers un système de droit de douane unique qui devrait entrer en vigueur au plus tard le 1er janvier 2006. Pendant la phase de transition 2001-2005, les importations communautaires de bananes continueront d'être régies par un système de contingents tarifaires. L'article fournit une évaluation quantitative de ce nouveau régime d'importation. L'analyse met l'accent sur l'évolution de la structure des importations communautaires entre origines préférentielles et non préférentielles pendant la phase de transition. Puis le droit de douane équivalent qui devrait être appliqué en 2006 aux importations communautaires en provenance des origines non préférentielles est calculé. Les résultats suggèrent que les pays ACP (Afrique, Caraïbes et Pacifique) les plus vulnérables, en particulier les Etats des Caraïbes, devraient pâtir de cette nouvelle régulation sauf dans le cas où ils recevraient des compensations, sous forme d'aides directes, leur permettant d'améliorer la compétitivité de leur production de bananes.