Template-Type: ReDIF-Paper 1.0
Author-Name: Tizian Dick
Author-Name-First: Tizian
Author-Name-Last: Dick
Author-Email: tizian.dick@wiwi.uni-regensburg.de
Author-Workplace-Name: University of Regensburg, Institute of Economics and Econometrics
Title: The Decision to Save: Extensive and (Subsidized) Intensive Margin on Household Participation in Germany?s Third-Pillar Pension
Abstract: This paper provides new evidence on Germany?s third?pillar pensions by separating market entry from within-pillar product choice and by introducing an aggregated subsidized margin that summarizes selection into Riester/Basis relative to purely unsubsidized Private plans. Using recent, nationally representative microdata (2019?2023), we estimate a two-stage framework: a binary participation model and, conditional on entry, a multinomial product-choice mode. Two contributions are distinctive. First, we provide the first unified evidence on Basis and unsubsidized Private contracts alongside Riester, moving beyond a Riester-centric literature. Second, our subsidized margin offers a policy-relevant measure of how fiscal incentives reallocate choices within the pillar, invariant to base-category normalization. At the extensive margin, participation is governed primarily by labor-market attachment and position in the income distribution. Households with stable earnings and strong links to formal employment are much more likely to enter, while low and irregular earners remain underrepresented. Participation exhibits a reverse gender gap: women outpace men in third-pillar take-up. At the intensive margin, choices track institutional design. Higher incomes tilt selections away from allowance-based contracts and toward tax-deductible alternatives, with the self-employed showing a marked preference for the latter. On the subsidized margin, income effects largely offset in the aggregate, yet the nature of earnings remains decisive. These findings point to policy that targets entry frictions and preserves product neutrality because participation and not within-pillar reallocation is the margin on which the system binds.
Length: 25 pages
Creation-Date: 0000-00
Publication-Status: Published in Proceedings of the Proceedings of the International Conference on Economics, Finance & Business, Prague, Nov -0001, pages 1-25
File-URL: https://iises.net/proceedings/international-conference-on-economics-finance-business-prague/table-of-content/detail?cid=154&iid=001&rid=16970
File-Function: First version, 0000
Number: 15416970
Classification-JEL: D14, G22, H55
Keywords: Third-Pillar Pension, Riester Pension, Basis Pension, Rürup Pension, Private Pension, Retirement Saving, Subsidies and Tax Incentives, Household Finance, Extensive and Intensive Margins
Handle: RePEc:sek:iefpro:15416970
Template-Type: ReDIF-Paper 1.0
Author-Name: Tahani Ali Hakami
Author-Name-First: Tahani Ali
Author-Name-Last: Hakami
Author-Email: thakami@jazanu.edu.sa
Author-Workplace-Name: Department of Accounting and Finance, Jazan University
Title: A Bibliometric Analysis of Research Trends in Adopting Technology in Auditing (1995-2025)
Abstract: This study conducts a bibliometric analysis of research trends in technology adoption in auditing over the period from 1995 to 2025. Technological advancements have fundamentally transformed auditing practices, and this research aims to map the evolution, focus areas, and key contributors to the field. Using a dataset of 50 highly relevant articles from the Web of Science, the study explores publication trends, co-authorship networks, geographic collaboration patterns, keyword co-occurrence, and citation analysis. Findings reveal a marked increase in publications post-2010, with a surge observed around 2020. Key emerging topics include artificial intelligence, blockchain, and cloud computing, which have become central to the discourse on audit innovations. The analysis also highlights the dominant journals and institutions in the field, with significant contributions from RMIT University and Cairo University. By examining these trends, this research provides valuable insights into the evolving relationship between technology and auditing, suggesting future directions for both scholars and practitioners.
Length: 12 pages
Creation-Date: 0000-00
Publication-Status: Published in Proceedings of the Proceedings of the International Conference on Economics, Finance & Business, Prague, Nov -0001, pages 26-37
File-URL: https://iises.net/proceedings/international-conference-on-economics-finance-business-prague/table-of-content/detail?cid=154&iid=002&rid=16809
File-Function: First version, 0000
Number: 15416809
Classification-JEL: M42
Keywords: Technology Adoption in Auditing; Digital Transformation; Audit Innovation; Artificial Intelligence in Auditing; Blockchain in Auditing
Handle: RePEc:sek:iefpro:15416809
Template-Type: ReDIF-Paper 1.0
Author-Name: Jamiu Ibrahim Aminu
Author-Name-First: Jamiu
Author-Name-Last: Ibrahim Aminu
Author-Email: jamiuibrahimaminu@gsu.edu.ng
Author-Workplace-Name: Faculty of Arts &Social Sciences, Gombe State University
Author-Name: Mohammed Shamwil 
Author-Name-First: Mohammed
Author-Name-Last: Shamwil 
Author-Email: mohammedshamwil@fukashere.edu.ng
Author-Workplace-Name: Department of Economics & Development Studies, Federal University of Kashere, Gombe
Author-Name: Ibrahim Abdullahi
Author-Name-First: Ibrahim
Author-Name-Last: Abdullahi
Author-Email: Yayasko@gmail.com
Author-Workplace-Name: Baze University, Abuja
Title: Energy Efficiency and Economic Growth in Nigeria: A Long-Run Perspective
Abstract: This study investigates the relationship between energy efficiency and economic growth in Nigeria using time series data from 1980 to 2023 and the Stochastic Frontier Analysis framework. Results reveal that Nigeria?s energy demand is both price-elastic and income-elastic, indicating that changes in energy prices and income significantly influence consumption. Labour and capital act as substitutes for energy, while technological innovation boosts productivity but increases energy demand. The estimated average technical efficiency is relatively high at 95%, though marked by volatility and structural disparities across sectors. These findings highlight the critical role of policy consistency, reliable energy supply, and targeted investment in modern technologies to enhance efficiency and align Nigeria?s growth with sustainable development goals.
Length: 19 pages
Creation-Date: 0000-00
Publication-Status: Published in Proceedings of the Proceedings of the International Conference on Economics, Finance & Business, Prague, Nov -0001, pages 38-56
File-URL: https://iises.net/proceedings/international-conference-on-economics-finance-business-prague/table-of-content/detail?cid=154&iid=003&rid=16577
File-Function: First version, 0000
Number: 15016577
Classification-JEL: Q40, Q56, C32
Keywords: Energy Efficiency, Economic Growth, Stochastic frontier analysis, Nigeria
Handle: RePEc:sek:iefpro:15016577
Template-Type: ReDIF-Paper 1.0
Author-Name: Bogdan Popovici
Author-Name-First: Bogdan
Author-Name-Last: Popovici
Author-Email: international@eventspace.ro
Author-Workplace-Name: Academy of Economic Studies, Bucharest
Title: Economic Competitiveness, Development and City Branding in Budapest and Bucharest
Abstract: Today world context generates continuous urban development ,accelerates economic competitiveness and intensifies city branding. Capital cities in Central and Eastern Europe must position themselves as national growth engines and as internationally recognisable brands competing within the European urban hierarchy. We analyse Budapest and Bucharest, two capitals of two very interlinked neighbour countries, former communist cities with different trajectories in competitiveness and branding after the 1990s.The paper analyses the structural and dynamic factors which influence the performance of the two cities starting from theories of urban competitiveness. Indicators like GDP per capita, foreign direct investment, labor productivity, human capital, innovation ecosystems, infrastructure and governance draw the competitive advantages and vulnerabilities. Budapest is a city with deep historical integration into Western markets, institutional continuity and strong  branding as a Central European cultural and innovation hub.  Bucharest grows after EU accession and has a cost attractiveness for investors mixed with a fast developing IT sector. Bucharest struggles with lack of cohesion of governance , infrastructure deficits and a weak city branding.The analysis highlights that branding is not only promotion, it is a strategic component of competitiveness and it influences perceptions of the investors, residents and international institutions. The study finds out that sustainable competitiveness for these two cities requires a shift from cost advantages to innovation growth which must be supported by governance reform, human capital investment and coherent branding strategies.
Length: 12 pages
Creation-Date: 0000-00
Publication-Status: Published in Proceedings of the Proceedings of the International Conference on Economics, Finance & Business, Prague, Nov -0001, pages 57-68
File-URL: https://iises.net/proceedings/international-conference-on-economics-finance-business-prague/table-of-content/detail?cid=154&iid=004&rid=16980
File-Function: First version, 0000
Number: 15416980
Classification-JEL: F02, F63, O10
Keywords: City branding, economic competitiveness, urban development, Budapest, Bucharest
Handle: RePEc:sek:iefpro:15416980
Template-Type: ReDIF-Paper 1.0
Author-Name: Nael Sarhan
Author-Name-First: Nael
Author-Name-Last: Sarhan
Author-Email: nael@hu.edu.jo
Author-Workplace-Name: The Hashemite University
Title: Self-Efficacy Role on Employees' Career Growth Mediated by Political Skills
Abstract: This study examines the impact of self-efficacy on career growth among Jordanian hotel employees and explores the mediating role of political skills. Using a quantitative approach, data were collected from 210 participants through an online Google Form survey. The results show a strong positive impact of employees' self-efficacy on specific aspects of career growth. Additionally, the study found that self-efficacy has a positive impact on political skills within the hotel industry. However, contrary to initial hypotheses, the results indicate that while political skills are positively influenced by self-efficacy, they do not mediate the relationship between self-efficacy and career growth.
Length: 31 pages
Creation-Date: 0000-00
Publication-Status: Published in Proceedings of the Proceedings of the International Conference on Economics, Finance & Business, Prague, Nov -0001, pages 69-99
File-URL: https://iises.net/proceedings/international-conference-on-economics-finance-business-prague/table-of-content/detail?cid=154&iid=005&rid=16969
File-Function: First version, 0000
Number: 15416969
Classification-JEL: L84
Keywords: Self-efficacy, Career Growth, Political Skills, Hotels Industry, Jordan
Handle: RePEc:sek:iefpro:15416969