Economic Archive

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  MEASURING REGIONAL ECONOMIC OPPORTUNITIES: A NEW APPROACH THROUGH THE REGIONAL ECONOMIC OPPORTUNITIES INDEX AND THE REGIONAL DEFICIT COEFFICIENT

  This study proposes a new approach for measuring regional economic disparities using the Regional Deficit Coefficient (RDC), a measure based on the Regional Economic Opportunity Index (REOI) developed by the author and the National Economic Opportunity Index (NEOI). Unlike other existing indicators, the model measures the extent to which the ... This study proposes a new approach for measuring regional economic disparities using the Regional Deficit Coefficient (RDC), a measure based on the Regional Economic Opportunity Index (REOI) developed by the author and the National Economic Opportunity Index (NEOI). Unlike other existing indicators, the model measures the extent to which the regional environ¬ment creates or constrains the economic opportunities for realization of human capital. The REOI is calculated using the geometric mean of four components – income, employment, education, and healthcare – while the RDC measures the deviation of each region from the national level. The results show that the regional environment is closely linked to the economic opportunities available to the population. This suggests that even when people have similar levels of education, qualifications, and labor poten-tial, they may have different opportunities for professional development and human capital accumulation depending on the region in which they live and work.

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  A COEFFICIENT-BASED METHOD FOR THE ALLOCATION OF INDIRECT COSTS

  The allocation of indirect costs is one of the fundamental issues that has long been, and continues to be, important for manufacturing enterprises. For management accounting and accounting professionals, one of the most challenging issues is selecting an appropriate method for allocating such costs. Evolving markets, intensifying competition, and ... The allocation of indirect costs is one of the fundamental issues that has long been, and continues to be, important for manufacturing enterprises. For management accounting and accounting professionals, one of the most challenging issues is selecting an appropriate method for allocating such costs. Evolving markets, intensifying competition, and the need for cost optimization further increase the importance of this issue. Coefficient-based methods are among the approaches that enterprises can use to allocate indirect costs, with the primary objective of assigning an appropriate share of incurred costs to the relevant cost objects.

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  GREEN BANKING AS A CATALYST FOR SUSTAINABLE DEVELOPMENT – EVIDENCE FROM THE BANKING SECTOR

  This article examines the role of green banking as a catalyst for sustainable development, with particular attention to the global banking sector. A mixed-methods, desk-based research design is employed. The quantitative component synthesizes secondary evidence concerning global climate-finance flows, green and sustainable bond markets, financial ... This article examines the role of green banking as a catalyst for sustainable development, with particular attention to the global banking sector. A mixed-methods, desk-based research design is employed. The quantitative component synthesizes secondary evidence concerning global climate-finance flows, green and sustainable bond markets, financial inclusion and the development of sustainable banking practices. The qualitative component analyses academic literature, international banking frameworks, regulatory developments and evidence from banking-sector practices. The findings indicate that green banking can contribute to sustainable development through several mutually reinforcing channels: allocation of credit to low-carbon and environmentally beneficial activities; integration of environmental and climate risks into credit decisions; development of green financial products; Digitali¬zation and operational efficiency; financial inclusion; and mobilization of private capital. The article argues that the catalytic potential of green banking is greatest when sustainability is integrated into core banking strategy, risk management, lending decisions and performance measurement rather than treated as a separate corporate social responsibility activity. Effective regulation, credible disclosure standards, blended finance, digital innovation and transparent impact measurement are therefore necessary to transform green banking commitments into measurable sustainable-development outcomes.