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    <title>EconStor Collection:</title>
    <link>https://hdl.handle.net/10419/309602</link>
    <description />
    <pubDate>Sat, 09 May 2026 19:00:17 GMT</pubDate>
    <dc:date>2026-05-09T19:00:17Z</dc:date>
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      <title>The role of foreign aid in the transformation of Iraq's society and economy</title>
      <link>https://hdl.handle.net/10419/309760</link>
      <description>Title: The role of foreign aid in the transformation of Iraq's society and economy
Authors: Jaber, Hadi
Abstract: Foreign aid helps in transforming nations and ensuring that they attain economic development. Foreign aid levels in Iraq are higher than those of its oil-producing neighbors due to numerous factors that are discussed in the present study. Iraq is the second largest oil producer in the Middle East after Saudi Arabia, but some activities within the country have curtailed development, leaving it at the mercy of foreign nations and investors. The present study aims to evaluate the level of foreign aid in Iraq, comparing it to its oil-rich neighbors. It highlights various factors that have increased Iraq's dependence on foreign aid and the role and management of this assistance. The article shows how negative factors like war, poor governance, and corruption have contributed to the over-reliance on foreign aid, in spite of Iraqbeing endowed with natural resources. The qualitative evaluation of the development of Iraq's oil aid reveals that continued reliance on foreign aid will jeopardizes the country's economic development.</description>
      <pubDate>Sat, 01 Jan 2022 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/309760</guid>
      <dc:date>2022-01-01T00:00:00Z</dc:date>
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    <item>
      <title>Using the potential of the creative economy to restore Ukraine</title>
      <link>https://hdl.handle.net/10419/309771</link>
      <description>Title: Using the potential of the creative economy to restore Ukraine
Authors: Moiseienko, Iryna
Abstract: The concept of the creative economy in the modern global world is filled with new meanings and acquires many qualitatively new features and properties. The article describes the development of creative economy models. A comparative analysis of the characteristics of the creative economy in EU countries and Ukraine was carried out. Through statistical analysis of creative activities in the economy of Ukraine, we determined the list of growth parameters. Using analysis of the studies on the creative economy in Ukraine, we determined the peculiarities and problems of its formation to formulate the principles and priorities of the state policy for the development of the creative economy in Ukraine. The modern model of the creative economy of Ukraine is proposed to be supplemented by the development of creative human potential.</description>
      <pubDate>Sat, 01 Jan 2022 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/309771</guid>
      <dc:date>2022-01-01T00:00:00Z</dc:date>
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    <item>
      <title>Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland</title>
      <link>https://hdl.handle.net/10419/309765</link>
      <description>Title: Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland
Authors: Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, Paulina
Abstract: The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID) method. The hand-collected data on lease usage retrieved from the financial statements and the data for financial ratios obtained from the Orbis database were used. The research sample includes 308 preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 implementation resulted in a significant increase in the debt-to-equity and debt-to-total assets ratios of lessees and a decrease in the profitability. We identified significant leverage increase in the trade and services sectors. The results confirm the conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 implementation between industries.</description>
      <pubDate>Sat, 01 Jan 2022 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/309765</guid>
      <dc:date>2022-01-01T00:00:00Z</dc:date>
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      <title>Consumer intentions to purchase on foreign multi-sided digital platforms: A context of the COVID-19 pandemic</title>
      <link>https://hdl.handle.net/10419/309756</link>
      <description>Title: Consumer intentions to purchase on foreign multi-sided digital platforms: A context of the COVID-19 pandemic
Authors: Witek-Hajduk, Marzanna Katarzyna; Grudecka, Anna
Abstract: Objectives: To explore the determinants of consumer purchase intentions on foreign multi-sided e-commerce platforms (MSPs) within the context of the COVID-19 pandemic. Methods applied: The study relies on a survey of a representative sample of 810 Poles. Partial least squares structural equation modeling (PLS-SEM) was applied to analyze the data. Findings: The study confirms the influence of the perceived usefulness and legal protection of online purchases, changes in retailers' activity during the pandemic, and perceived value of purchases on a MSP on purchase intentions. Originality/value: The article provides insight into consumer online behavior, i.e., determinants of the intention to purchase via MSPs, including those not extensively studied yet. It also takes into account the context of the COVID-19 pandemic. This study's results may be valuable both from the prism of its contribution to the literature on consumer behavior and to business practitioners.</description>
      <pubDate>Sat, 01 Jan 2022 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/309756</guid>
      <dc:date>2022-01-01T00:00:00Z</dc:date>
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