International Journal of Economics, Finance and Management Sciences

Volume 7, Issue 2, April 2019

  • The Effect of Fiscal Incentives on Business R&D

    Valeria Bucci

    Issue: Volume 7, Issue 2, April 2019
    Pages: 37-44
    Received: 19 February 2019
    Accepted: 30 March 2019
    Published: 18 April 2019
    Abstract: This paper analyses the determinants of business R&D choices. In particular, it provides new empirical evidence on the effectiveness of fiscal policies aimed at driving companies to invest in R&D activity. By computing two very accurate proxies for firm-specific tax savings achievable when investing in R&D, and by exploiting exogenous changes in fi... Show More
  • The Political Economy of Indonesia’s Renewable Energy Sector and Its Fiscal Policy Gap

    Aidy Halimanjaya

    Issue: Volume 7, Issue 2, April 2019
    Pages: 45-64
    Received: 6 February 2019
    Accepted: 21 March 2019
    Published: 26 April 2019
    Abstract: This research paper identifies fiscal policy gaps that occur in Indonesia’s renewable energy (RE) sector and analyses its political economy. Primary data from 37 stakeholders and secondary data from fiscal policies from Indonesia’s 2007–2017 taken from Ministry of Finance (MOF) and Ministry of Energy and Mineral Resources (MEMR) regulation database... Show More
  • Effect of Group Composition and Formalization on Financial Performance of Investment Groups in Kenya

    Rose Kirui, Samuel Onyuma

    Issue: Volume 7, Issue 2, April 2019
    Pages: 65-73
    Received: 10 April 2019
    Accepted: 20 May 2019
    Published: 12 June 2019
    Abstract: Investment groups are important for pooling of financial resources and lowering of investment risk. The issues, which affect their rates of return on investment, is however not fully known. The objective of the study was to analyze the effect of the group composition and group formalization on the financial performance of investment groups in Nakur... Show More
  • Condition Analysis and Forecasting in the Fashion Industry

    Mariusz Czekala, Agnieszka Bukietynska, Marek Gurak, Jacek Jagodzinski, Jaroslaw Klosowski

    Issue: Volume 7, Issue 2, April 2019
    Pages: 74-81
    Received: 21 April 2019
    Published: 15 June 2019
    Abstract: The work considers the problem of demand for the clothing industry's goods. It shows how this problem is connected with the mathematical problem of the partition of the set. Investment decisions depend on a diagnosis based on forecasting demand in individual product groups. These groups are characterized by a number of features and even in the simp... Show More