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The residential real estate market is one of the most important elements of any economy, based on housing objects that can be owned by different households on certain rights. Identifying all forms and rights of ownership in the housing market of Poland and Ukraine in accordance with the theses of institutional economics and comparing them was the main goal of the study. In our analysis, we want to confirm the hypothesis that the structure of property rights that exists in the residential real estate market and is described in various literature provides only a general description of the real situation. Therefore, the result of our research was the determination that the property rights operating on the housing market in Poland and Ukraine are much more diverse and complex than the five main forms described in the Ostrom model, which is the main basis for defining property rights. This made it possible to identify the existing forms of property rights, in particular for apartments that exist in the analyzed markets, and to establish the distribution of these rights among possible co-owners of these objects. [ABSTRACT FROM AUTHOR]

The research aimed to identify the social and economic characteristics of the respondents, in addition to determining the level of knowledge needs of vegetable farmers in the field of using the use of organic fertilizers in the village of Qaber Al Abd / Hamam Al-Alil/ district/ Iraq, the research tool was consisted of two parts. The first part included questions related to the respondents' personal information, including (age, educational level, type of ownership, number of years of work in agriculture, level of exposure to sources of information). As for the second part of the tool, it included 20 items to determine the knowledge needs of vegetable farmers in the field of using organic fertilizers. The results showed that 79% of responders have average needs and tend to be high age, educational level, and amount of years of agriculture all have an impact on the knowledge needs for using organic fertilizers. The variables of the type of ownership and the level of exposure to information sources are not those variables that affect the level of knowledge needs related to the use of organic fertilizers. [ABSTRACT FROM AUTHOR]

Tax is one of the main legal costs that individuals and firms incur due to their income-generating activities. According to agency theory, one of the motivations for profit management is to reduce tax liabilities and payments by minimizing the effective tax rate. The purpose of this study is to investigate the effect of tax evasion methods on the earning quality. The sample consists of 190 firms listed in Tehran Stock Exchange in the period from 2009 to 2018. Tax evasion methods in this study include tax avoidance, tax evasion and tax profit sustainability. To measure the earning quality, the income-smoothing criterion is used. Hypotheses are tested using the panel data and fixed effects statistical methods through linear regression of ordinary least squares and applying Eviews10 software. The results show that tax evasion, tax avoidance and tax profit sustainability have a significant negative effect on earnings quality and the moderating variable of governmental ownership mitigates this effect.

This study aims to analyze the effect of banks model, the different types of ownership, and ownership concentration on bank financial performance. State ownership, domestic ownership and foreign ownersip were used as the ownership indicators and Return On Asset (ROA) ratio were used as the proxied of financial performance. The Population that was used in this research consisted of all conventional and islamic commercial banks which is listed in Directory of Indonesian Banking 2018 and published the financial statements during 2014-2019. After passed the purposive sampling method there were 94 banks obtained as samples. The data analysis technique used is descriptive statistic, classical assumption test and panel regression test with random effect model. The result of this research showed that banks model and state ownership have positively significant impact on ROA and foreign ownership has negatively significant impact while domestic ownership and ownership concentration have insignificantly impact on bank financial performancePenelitian ini memiliki tujuan yaitu untuk menganalisis pengaruh struktur kepemilikan bank yang terdiri dari kepemilikan pemerintah, domestik dan asing, lalu model bank dan konsentrasi kepemilikan terhadap kinerja keuangan perbankan. Kinerja keuangan tersebut diukur dengan rasio profitabilitas yang diproksikan dengan Return On Assets (ROA). Populasi penelitian yang digunakan adalah bank umum syariah dan konvensional di Indonesia yang terdapat pada daftar Direktori Perbankan tahun 2018. Penelitian ini menggunakan sejumlah 94 sampel dengan metode purposive sampling. Metode analisis yang digunakan pada penelitian ini adalah statistik deskriptif, uji asumsi klasik dan regresi data panel dengan model efek random. Hasil yang didapat pada penelitian ini menunjukkan bahwa model bank dan kepemilikan pemerintah berpengaruh positif signifikan terhadap ROA dan kepemilikan asing berpengaruh negatif signifikan, sedangkan kepemilikan domestik dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap kinerja bank.

This research is aimed to test the difference in financial performance between firms with various types of ownership (foreign, state, and private) on a sample of 206 firms listed in BEI between 1999-2006 period resulting 795 firm-year observations. ANCOVA model and multiple comparisons are used to test the hypothesis that private-owned firms have better financial performance than state-owned firms and foreign-owned firms have better financial performance than private-owned firms. Contrary with the hypothesis, the result shows that state-owned firms have a better financial performance than private-owned firms. The result also shows that foreign-owned firms have better financial performance than private-owned firms which support the hypothesis. There are some implications of these results. First, different type of ownership give different effect to firm’s financial performance. Second, government can consider foreign ownership in its privatization policy.

The article presents the analysis of the current situation of the forest area in Klaipeda county. Comparative, analytical as well as statistical and logical analysis methods were used for the investigation. The aim of the investigation is to carry out the analysis of the Klaipeda county's forest area during the period between the years 2005 and 2019. The object of the investigation - forest area of Klaipeda county. Tasks of the investigation: 1. To describe the status quo of forest in Klaipeda county. 2. To analyze and compare the forest area change in Klaipeda county during the period between the years 2005 and 2019. The study found that forests prevailing in Klaipeda County are of 60-69 years old. It was determined that fire trees prevail in Klaipeda County (25.64 percent) and pine (24.03 percent). The type of ownership prevailing Klaipeda County is the forests of state significance managed by forest enterprises, national parks and state reserves (51.26 percent). In the County there are mostly Group IV or commercial forests (62.47 percent). In Klaipeda County during the period between the years 2005 and 2019 the forest area increased by 8269.85 ha or 6.03 percent. [ABSTRACT FROM AUTHOR]

This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the determinants of Islamic Social Reporting. Profitability was proxied by the ROA, while the award was identified by a number of awards for CSR performance for one year, and the type of ownership was classified into four: government, family, foreign, and institutional ownership. The samples were Islamic banks (IB) in Indonesia, which had published annual report for the period of 2010-2014. The data were 53 annual reports of 12 IBs. Hypotheses were tested using multiple linear regression analysis. The results showed that profitability, award, and the type of ownership partially did not affect the disclosure of ISR. Further analysis was conducted to test the effect of all the variables on each theme in the index ISR. The results indicated that award had a positive effect on the social and corporate governance themes, and lastly type of ownership had an effect on the financial, product, human resources, social and governance themes.

The financial statements accompanied by independent auditors’ unqualified report which presents to capital market are used by interested beneficiary users. According to rules and regulations of the capital market, acceptance of the companies in the stock exchange list and its continuity requires transparent financial reports free of material misstatements. Therefore name of those companies that have adverse or disclaimer audit opinion on their financial reports will be deleted from stock exchange list resulting unfavorable consequences for the company and its beneficiary users. In capital market of many countries including China, in case of qualified audit report that includes serious explanatory paragraphs affecting financial statements, the companies would have specific period of time to remove the deficiencies and to have the opportunity to issue corrected (restated) financial reports. In Iran’s capital market, issuing adjusted audit reports is more common, hence in this research we study the factors affecting desirability of financial reporting in the frame work of giving them credibility through issuance of unqualified audit report. In this study, 143 companies listed in stock exchange are selected through a statistical process and examined for a period of seven years, and thus the factors and variables affecting the companies’ financial reporting are determined in the capital market. The research findings show that during the period under review the financial reporting have improved and benefited a favorable trend in the capital market.

The present paper provides practical implications for the Central and Eastern European equity investors, who seek dividend income in addition to the capital appreciation. The insight into the dividend puzzle in the CEE companies, provided in the research, gives an overview of the dividend yields and payment stability as well as the relationship between the dividend payments and the type of ownership. Main findings of the study prove that the highest yield and the highest payout ratio are obtained in the case of strategic investor acting as a major shareholder (>10% of ownership capital). Binary logistic regression results provide the possibility to forecast whether the company will pay dividends. The typical dividend payer should not have family/management as a major investor, the ownership still should be concentrated and the investor preferably should be of local origin.

Background: Various determinants of nurses’ work motivation and turnover behavior have been examined in previous studies. In this research, we extend this work by investigating the impact of care setting (nursing homes vs. home care services) and the important role of rest break organization. Objectives: We aimed to identify direct and indirect linkages between geriatric care setting, rest break organization, and registered nurses’ turnover assessed over a period of one year. Design: We designed a multimethod cross-sectional study. Setting: 80 nursing units (n = 45 nursing homes, n = 35 home care) in 51 German geriatric care services employing 597 registered nurses. Methods: We gathered documentary, interview, and observational data about the organization of rest breaks, registered nurses’ turnover, and additional organizational characteristics (type of ownership, location, nursing staff, clients, and client-to-staff-ratio). Results: The findings show that the rest break system in geriatric nursing home units is more regularly as well as collectively organized and causes less unauthorized rest breaks than in home care units. Moreover, the feasibility of collective rest breaks was, as predicted, negatively associated with registered nurses’ turnover and affected indirectly the relation between care setting and registered nurses’ turnover. Care setting, however, had no direct impact on turnover. Furthermore, registered nurses’ turnover was higher in for-profit care units than in public or non-profit units. Conclusions: This study reveals significant differences in rest break organization as a function of geriatric care setting and highlights the role of collective rest breaks for nursing staff retention. Our study underlines the integration of organizational context variables and features of rest break organization for the analysis of nursing turnover. [ABSTRACT FROM AUTHOR]

The present paper provides practical implications for the Central and Eastern European equity investors, who seek dividend income in addition to the capital appreciation. The insight into the dividend puzzle in the CEE companies, provided in the research, gives an overview of the dividend yidds and payment stability as well as the relationship between the dividend payments and the type of ownership. Main findings of the study prove that the highest yield and the highest payout ratio are obtained in the case of strategic investor acting as a major shareholder (>10% of ownership capital). Binary logistic regression results provide the possibility to forecast whether the company will pay dividends. The typical dividend payer should not have family/management as a major investor, the ownership still should be concentrated and the investor preferably should be of local origin. [ABSTRACT FROM AUTHOR]

This paper provides empirical evidence on the relation between the identity of ultimate owners and technical (in)efficiency by estimating stochastic production frontiers on Italian firm level panel data for twelve manufacturing industries over the 1978-93 period. Privately-owned independent firms are used as reference group and their efficiency is assessed against three alternative forms of ownership: subsidiaries of (privately owned) national business groups, subsidiaries of foreign multinationals, and state owned firms. Even if cross-industry differences obviously exist a common pattern can however be identified. Overall, subsidiaries of foreign multinationals (state owned firms) are found to be more (less) efficient than the reference group. On the contrary, no systematic difference is found between independent firms and subsidiaries of national business groups. [ABSTRACT FROM AUTHOR]