scholarly journals Categorization of corporate taxation in the European Union countries using cluster analysis: a comparative study

2016 ◽  
Vol 160 (7-8) ◽  
pp. 4-8 ◽  
Author(s):  
Lucia Mihokova ◽  
◽  
Alena Andrejovska ◽  
Slavomira Martinkova ◽  
◽  
...  
Author(s):  
Ľubica Hurbánková ◽  
Dominika Krasňanská

The aim of the paper is to compare the European Union countries on the basis of selected socio-economic and demographic indicators for the year 2016. The following indicators are selected for analysis: gross domestic product per capita, government gross debt as a percentage of gross domestic product, inflation rate, unemployment rate, total fertility rate, infant mortality rate and crude divorce rate. The contribution of the paper is a division of the countries of the European Union into several groups using cluster analysis so that the countries belonging to the same cluster are as similar as possible and the countries belonging to different clusters are the least similar, or rather the most different. The cluster analysis consists of several steps: a selection of the type of clustering process (hierarchical and non-hierarchical, the hierarchical can be agglomerated or divisive), a selection of the aggregation method (the nearest neighbour method, the furthest neighbour method, the average distance method, the centroid method, the median method, the Ward method, the typical points method, the k-means method, a method of optimum centers or medoids and fuzzy clustering, all of which can be used as the aggregation method), a selection of similarity rate (such as the Euclidean distance, the Hamming distance, the Minkow distance, the Mahalabonis distance), a specification of the number of significant clusters (based on the standard deviation of variables creating one cluster, the determination coefficient, the semi partial coefficient of determination, the distances of clusters, the cubic clustering criterion), a cluster interpretation (the description of each cluster based on the observed characteristics). The application of individual statistical methods is implemented through the statistical programme SAS Enterprise.


2017 ◽  
Vol 62 (11) ◽  
pp. 5-16
Author(s):  
Marcin Salamaga

An important element of the foreign trade research is an analysis of its commodity and geographical structure. A method of examining the similarity of foreign trade structure was proposed in this article and applied on the example of certain EU countries. The aim of this article is to assess the degree of similarity of foreign trade structures and to indicate the extent to which it reflects differences in economic development. The study was conducted with the use of an original indicator of commodity structure similarity and a hierarchical cluster analysis for the period 2006—2015. It enabled to identify the most similar countries in terms of foreign trade structure. Data for the computations were obtained from the Eurostat. The obtained results proved that countries with similar economic potential have a similar foreign trade structure.


2020 ◽  
pp. 92-97
Author(s):  
A. V. Kuznetsov

The article examines the norms of international law and the legislation of the EU countries. The list of main provisions of constitutional and legal restrictions in the European Union countries is presented. The application of the norms is described Human rights conventions. The principle of implementing legal acts in the context of the COVID-19 pandemic is considered. A comparative analysis of legal restrictive measures in the States of the European Union is carried out.


2015 ◽  
Vol 5 (3) ◽  
pp. 95-112
Author(s):  
Miroslava Kovaříková

This article deals with the issue of security management and its following application in education. The article focuses on the topic of armed attacks at schools. Based on a research probe aimed at teachers which focused on perception of security risks, there are chosen areas to which Central emergency system services should react. Further, knowledge of technical and organizational measures of emergency plans in the organization and the level of attention paid to this issue by the school management were investigated. In the text there are also international models of solutions of this issue introduced. The contribution also brings outline of how is the issue solved in the European Union countries, in particular in the Kingdom of Spain. Experience with the solution of security issues of schools in Latin America are also mentioned. In the conclusion the summary of measures for improvement of security at schools is presented.


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