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EN
The problem of calculating the Gini index in the presence of negative inputs may be overcome by decomposing the quantity at stake into "positive" and "negative" parts, which, by definition, include only non-negative values. For such constructed sources, concentration indexes may be calculated and their influence on the overall inequality evaluated. In the paper we present the methodology of such an assessment and illustrate it with the example of Italian income data.(original abstract)
EN
In financial analysis rating systems can be applied to divide firms into homogeneous groups. One of these methods is provided by DEA. The method is based on the efficiency optimization for firms described by the set of financial indicators. An important issue is not only estimation of efficiency but also homogeneity of given groups. Within the Hosking- Wallis test one compares variability calculated with respect to L-moments with expected variability for homogeneous groups. The aim of our research was to apply the Hosking-Wallis test to investigate the homogeneity of DEA groups of companies. In the paper we present the results of our research for a set of Polish production companies listed on Warsaw Stock Exchange.(original abstract)
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Content available remote Badanie nierównomierności odchyleń w kontroli budżetowej
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W artykule przedstawiono metodykę badania nierównomierności poziomu odchyleń, wykrywanych podczas kontroli budżetowej w jednostkach gospodarczych. Dotychczasowe podejście polegało na ustalaniu współczynnika zmienności dla określonej grupy odchyleń budżetowych. Ponadto w przypadku mniejszych wartości średniej arytmetycznej oraz przy stałym odchyleniu standardowym zwiększał on swoją wartość. Trudno uznać to za wskaźnik charakteryzujący w odpowiedni sposób poziom odchyleń np. dla centrum odpowiedzialności. Wskaźnik ten nie ukazuje także zróżnicowania poszczególnych wartości odchyleń. Jest to iloraz odchyleń standardowych i średniej arytmetycznej. W celu uniknięcia tych wad zastosowano wskaźnik Giniego. Może on posłużyć do poszukiwania odpowiedzi na pytania: czy odchylenia w danym centrum budżetowym były na ustabilizowanym poziomie, czy dochodziło często do różnorodnych zakłóceń oraz czy występowały znaczne odchylenia z przeciwnymi znakami. Proponowane podejście może zostać wykorzystane głównie przy ocenie dokonań jednostek budżetowych. Artykuł ma charakter normatywny(abstrakt oryginalny)
EN
The paper presents the methodology of detecting fluctuation of deviations in budgetary control carried out in business units. The approach in practice and in the literature consisted of determining the coefficient of variation for budgetary deviations. This indicator does not show the diversity of individual deviations between the budget and its implementation, only between the arithmetic mean and standard deviation. To avoid this drawback, the author proposes the use of the Gini index in determining if deviations in the financial center are at a stable level. The proposed approach can be used to measure performance of individual budget units(original abstract)
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In the presented paper authors attempt to analyze the differences in the use of computers and the Internet in particular voivodships, places of residence and in different socio-economic groups in Poland in the years 2011, 2013 and 2015. To this purpose authors used data on the diagnosis of conditions and the quality of life of Polish people [8]. Gini's indicators and the Lorenz curve were used to visualize the differences in the use of computers and the Internet. The results showed that the greatest variation in the use of Internet and Computers was between students/learners, private entrepreneurs and the pensioners, annuitants and farmers. In the place of residence and the voivodeship, there were no significant differences in the use of these two above technologies.
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This paper focusses on income inequality in Asia, its drivers and policies to combat it. It finds that income inequality has risen in most of Asia, in contrast to many other regions. While in the past, rapid growth in Asia has come with equitable distribution of the gains, more recently fastgrowing Asian economies have been unable to replicate the “growth with equity” miracle. There is a growing consensus that high levels of inequality can hamper the pace and sustainability of growth. The paper argues that policies could have a substantial effect on reversing the trend of rising inequality. It is imperative to address inequality of opportunities, in particular to broaden access to education, health, and financial services. Also, fiscal policy could combat rising inequality, including by expanding and broadening the coverage of social spending, improving tax progressivity, and boosting compliance. Further efforts to promote financial inclusion, while maintaining financial stability, can help.
PL
Celem artykułu jest próba oszacowania bezpośrednich efektów przekazów pieniężnych emigrantów związanych z akcesją Polski do Unii Europejskiej na zróżnicowanie dochodów (dochody gospodarstw domowych w przeliczeniu na jednostkę ekwiwalentną) w Polsce w latach 2008–2011. W badaniu wykorzystano dwie metody dekompozycji współczynnika Giniego ze względu na źródła dochodów oraz dane na temat dochodów pochodzące z badań budżetów gospodarstw domowych. Dekompozycja współczynnika Giniego pozwoliła m.in. na zbadanie roli przekazów pieniężnych emigrantów w kształtowaniu zróżnicowania dochodów w Polsce, tj. oszacowanie zarówno względnego, jak i absolutnego wkładu tych transferów w nierówności dochodów. Wykazano, że przekazy emigrantów przyczyniły się do zmniejszenia zróżnicowania dochodów w Polsce w latach 2008–2011. Jednak wpływ przekazów emigrantów na nierówności dochodów był raczej niewielki, zwłaszcza w 2011 r.
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This paper attempts to investigate the direct effects of remittances related to the EUentry migration on income inequality (household equivalised disposable income) in Poland in 2008-2011. The analysis was carried out by applying two methods of the Gini coeffi cient decomposition by income sources. The analysis is based on household budget surveys data on income. The Gini decomposition allowed – among other things – to gain insight into the role of foreign transfers in shaping income inequality in Poland, i.e. estimate the relative and the absolute contribution of remittances to income disparities. The analysis showed that remittances contributed to a reduction in income inequality in Poland between 2008 and 2011, but the impact of remittances on income disparities was not very signifi cant, especially in 2011.
RU
В статье делается попытка оценить прямые эффекты денежных переводов эмигрантов, связанные со вступлением Польши в Европейский союз, на дифференциацию доходов в Польше в 2008-2011 гг. Доходы домашних хозяйств принимались в пересчете на эк- вивалентную единицу. В исследовании были использованы два метода декомпозиции коэффициента Джини в зависимости от источников доходов, а также данные о доходах, полученные в результате исследований бюджетов домашних хозяйств. Декомпозиция коэффициента Джини позволила, в частности, исследовать роль де- нежных переводов в формировании дифференциации доходов в Польше, т.е. оценить как относительный, так и абсолютный вклад этих трансфертов в неравенство доходов. Было доказано, что переводы эмигрантов способствовали сокращению дифференциации доходов в Польше в 2008-2011 гг. Однако влияние денежных переводов эмигрантов на неравенство доходов трудно назвать значительным, особенно в 2011 г.
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Budget control is an important element of budgeting, which is an important management accounting tool. Hence, it is necessary to recognize the need for its development. The article presents the authors’ method of measuring the variation of budget deviations. A synthetic measure of budget differentiation can be used to assess deviation levels in the budgetary control process. The method described herein provides a deviation measure that is a weighted average of the relative and absolute deviations using a convex combination of Gini coefficients, which are used as a measure of variance. The research used data including monthly budgeted and actual costs from a thermal power plant in Poland for the years 2014 through 2016. The article is a methodological approach that fits into the current research on tools used in budgetary control. In addition, the described method is integrated into the development of work on control systems.
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Content available remote Sharing the Growth Dividend: Analysis of Inequality in Asia
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This paper focusses on income inequality in Asia, its drivers and policies to combat it. It finds that income inequality has risen in most of Asia, in contrast to many other regions. While in the past, rapid growth in Asia has come with equitable distribution of the gains, more recently fastgrowing Asian economies have been unable to replicate the "growth with equity" miracle. There is a growing consensus that high levels of inequality can hamper the pace and sustainability of growth. The paper argues that policies could have a substantial effect on reversing the trend of rising inequality. It is imperative to address inequality of opportunities, in particular to broaden access to education, health, and financial services. Also, fiscal policy could combat rising inequality, including by expanding and broadening the coverage of social spending, improving tax progressivity, and boosting compliance. Further efforts to promote financial inclusion, while maintaining financial stability, can help. (original abstract)
EN
The population is continuously exposed to a background level of ionizing radiation due to the natural radioactivity and, in particular, with radon (222Rn). Radon gas has been classified as the second leading cause of lung cancer after tobacco smoke [1]. In the confined environment, radon concentration can reach harmful level and vary accordingly to many factors. Since the primary source of radon in dwellings is the subsurface, the risk assessment and reduction cannot disregard the identification of the local geology and the environmental predisposing factors. In this article, we propose a new methodology, based on the computation of the Gini coefficients at different spatial scales, to estimate the spatial correlation and the geographical variability of radon concentrations. This variability can be interpreted as a signature of the different subsurface geological conditions. The Gini coefficient computation is a statistical tool widely used to determine the degree of inhomogeneity of different kinds of distributions. We generated several simulated radon distributions, and the proposed tool has been validated by comparing the variograms based on the semi-variance computation with those ones based on the Gini coefficient. The Gini coefficient variogram is shown to be a good estimator of the inhomogeneity degree of radon concentration. Indeed, it allows to better constrain the critical distance below which the radon geological source can be considered as uniform at least for the investigated length scales of variability; it also better discriminates the fluctuations due to the environmental predisposing factors from those ones due to the random spatially uncorrelated noise.
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Content available Dywersyfikacja rolnictwa w Polsce
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Relatywnie niedawno dywersyfikacja znalazła się w centrum uwagi polityki rolnej i regionalnej jako sposób na rozwój regionów przez modernizację rolnictwa i środek aktywizacji ludności wiejskiej, ograniczania bezrobocia i podnoszenia komfortu życia ludności na obszarach wiejskich. Znaczenie dywersyfikacji w priorytetach UE wiąże się ze wspieraniem ochrony, zachowania i pielęgnacji krajobrazu, ochrony terenów o specjalnych walorach środowiskowych, kulturowych przed wyludnianiem, zachowania funkcji turystycznych, rekreacyjnych, hydrologicznych oraz wszystkich innych form niekonwencjonalnego wykorzystania przestrzeni wiejskiej. Działania te w rozwoju obszarów wiejskich są zarówno o charakterze gospodarczym 10 (dochodowym), jak również pozaekonomicznym. W skali regionalnej dywersyfikacja może służyć podstawowym celom, takim jak: szacowanie dziedzictwa kulturowego, ochrony przyrody i krajobrazu, ograniczaniu bezrobocia ludności wiejskiej, wykorzystaniu walorów i podwyższaniu atrakcyjności regionów oraz podnoszeniu poziomu stopy życiowej ludności. Dywersyfikacja w rolnictwie jest zgodna z ogólniejszymi celami społecznymi, jakie wynikają z polityki wielofunkcyjnego rozwoju obszarów wiejskich, ale również sprzyja osiąganiu indywidualnych celów rolników. Z punktu widzenia gospodarstwa rolnego i perspektywy rolnika można wyróżnić następujące cele i motywy: powiększenie dochodu osobistego, minimalizacja ryzyka, lepsze wykorzystanie zasobów (kapitału i pracy) oraz zapewnienie rozwoju gospodarstwa rolnego.
EN
Diversification has become a focus of agricultural and regional policies as a path of development for regions by modernising their agriculture, activating the rural population, limiting unemployment, and enhancing the comfort of living in the countryside. The diversification is achieved through an agricultural policy that uses instruments encouraging various types of farming. The following types can be distinguished: conventional, sustainable and organic, as well as farmland afforestation. The goal of this paper is to present the results of a research on the diversification of agriculture in the rural areas of Poland obtained using the Gini coefficient. What determines its diversification there is primarily the intensity of agricultural production organisation. The research confirmed that by diversifying the ways of farming under the influence of economic factors brought into operation by the EU’s Common Agricultural Policy, Polish agriculture keeps adapting ever better to the natural conditions occurring in rural areas.
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W artykule wprowadzone zostaną definicje średniej różnicy Giniego oraz rozszerzonego współczynnika Giniego. Omówione zostaną podstawowe własności rozszerzonego współczynnika Giniego. W końcowej części pracy zostanie przedstawiony przykład zastosowania rozszerzonego współczynnika Giniego do analizy ryzyka inwestycyjnego dla danych z GPW w Warszawie. (fragment tekstu)
EN
In the traditional Markowitz's approach to determining optimal portfolio, a variance (or the standard deviation) is being accepted as the measure of risk. Beside the variance, there exist many different quantities which are applied as the risk measures. One of such measures was proposed by Yitzhaki, who used Gini's mean difference as a risk measure. Yitzhaki is also the author of the model, in which the risk is measured by the so-called extended Gini's mean. This coefficient is a modification of the Gini's mean difference, which considers the level of risk aversion. In this paper the author will show more significant properties of the extended Gini's mean. This measure will be applied in determining optimal portfolios for companies listed on the Warsaw Stock Exchange. (original abstract)
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Praca jest bezpośrednia kontynuacją serii prac autorów, dotyczących konstrukcji nowych wskaźników koncentracji. W niniejszej pracy rozważono mierniki zróżnicowania struktur. W pracy na przykładzie struktur gospodarstw rolnych krajów Unii Europejskiej w roku 2003 i roku 2010, względem grup obszarowych, dokonano oceny zmian tych struktur, ze względu na liczbę, powierzchnie użytków rolnych, typu produkcyjnego, skalę chowu bydła i skalę chowu trzody chlewnej. (abstrakt oryginalny)
EN
The paper is a direct continuation of the series of authors articles concerning the construction of new indicators of concentration. In this paper it was considered measures of structures diversity. In the work on the example of structure of agricultural holdings in the European Union in 2003 and 2010, with respect to area groups, an assessment of changes in these structures, due to themnumber, the agricultural area, the type of production, the scale of cattle and pig breeding was made. (original abstract)
EN
The governmental support program “Family 500+” can be treated as an instrument of income redistribution. Its purpose is to co-finance families with children with a monthly cash benefit, paid in cash, regardless of the income received, for each second and subsequent child. The article analyzes the impact of transfers from the program on income disparities and the extent of poverty. On the basis of data on poverty rates and income inequality measured by the Gini coefficient, it is stated that the program performs redistributive functions, which results in declining poverty, both extreme and relative in almost all types of households and socioeconomic groups, as well as decreasing the Gini coefficient. The stronger redistributive effect is, however, hampered by the too-even allocation of resources from the benefit. The program does not effectively solve the problems of any social group, leaving many people out of the target groups of support in extreme poverty.
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The aim of the article is to assess the impact of taxes on poverty and inequality in Ukraine and provide recommendations on how taxation should be used to address problems of inequality and poverty. The research methodology is based on a combination of linear regression and commitment to equity (CEQ) methodology, which was designed by Lustig to analyse the impact of taxation and social spending on inequality and poverty in individual countries. The dataset consists of data from the World Inequality Data Base and data from State Statistic Service of Ukraine. The analysis shows that income tax reform in Ukraine should not take place in the context of changing tax rates and tax periods but in the context of shifting the tax burden from the poor to the rich and preventing aggressive tax planning. Also, the results of the analysis show that the Ukrainian government’s policy of reducing free education and health services may contribute to poverty if the government does not change its redistributive policies. The article contributes to the academic literature on the impact of taxation on poverty and inequality in developing countries. The practical results obtained in the paper are useful for developing countries’ governments to design poverty- and inequality-sensitive tax policies.
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Jednym z podstawowych zadań banków jest udzielanie kredytów i pożyczek pieniężnych. Z punktu widzenia kredytodawcy w procesie kredytowaniem niezwykle istotna jest ocena ryzyka zaniechania płatności zobowiązań potencjalnego kredytobiorcy. W celu selekcji klientów, obok oceny ich zdolności kredytowej, coraz częściej wykorzystuje się modele scoringowe wchodzące w skład metodologii tzw. scoringu kredytowego ( creditscoring ). W podejściu tym z punktu widzenia kredytodawcy kluczowa jest jakość doboru jednostek, którym kredyt zostanie przyznany. To, czy klasyfikacja dokonywana na podstawie modelu scoringowego jest dobra, może być opisane za pomocą statystycznych miar oceny jakości. Mimo coraz większej popularności metod scoringowych w praktyce gospodarczej literatura dotycząca statystycznych metod oceny ich jakości jest w dalszym ciągu stosunkowo uboga. Ponadto w publikacjach na ten temat często występują rozbieżności w zakresie nazewnictwa oraz konstrukcji poszczególnych miar. W artykule przedstawiono charakterystykę najczęściej stosowanych statystycznych miar oceny jakości modelu scoringowego (m.in. indeksu pseudo Giniego, statystyki Kolmogorova-Smirnova, krzywej koncentracji), a także podjęto próbę standaryzacji nazewnictwa oraz postaci samych miar jakości modelu scoringowego. Ponadto przedstawione zostało studium przypadku, w którym dokonano analizy porównawczej trzech modeli scoringowych w kontekście ich jakości klasyfikacyjnej. (abstrakt oryginalny)
EN
Granting a credit product has always been at the heart of banking. Simultaneously, banks are obligated to assess the borrower's credit risk. Apart from creditworthiness, to grant a credit product, banks are using credit scoring more and more often. Scoring models , which are an essential part of credit scoring, are being developed in order to select those clients who will repay their debt. For lenders, high effectiveness of selection based on the scoring model is the primary attribute, so it is crucial to gauge its statistical quality. Several textbooks regarding assessing statistical quality of scoring models are available, there is however no full consistency between names and definitions of particular measures. In this article, the most common statistical measures for assessing quality of scoring models, such as the pseudo Gini index, Kolmogorov-Smirnov statistic, and concentration curve are reviewed and their statistical characteristics are discussed. Furthermore, the author proposes the application of the well-known distribution similarity index as a measure of discriminatory power of scoring models. The author also attempts to standardise names and formulas for particular measures in order to finally contrast them in a comparative analysis of credit scoring models. (original abstract)
EN
Recently, there has been observed intensified research on the impact of income inequalities on aspects of socio-economic development in the European Union. However, there are no comprehensive analyses concerning the relationship between these phenomena. Therefore the subject of the paper is the influence of income inequalities on socio-economic development. The author would like to verify the hypothesis that the character of the impact of income inequalities on socioeconomic development in the European Union is negative. Analysis was conducted for the European Union in 2004-2017 using the panel data model, also estimated was the synthetic indicator of socioeconomic development. The research conducted in the paper leads to ambiguous conclusions. On the one hand, inequalities measured for the whole distribution of income have no influence on socioeconomic development in the European Union. However, the income gap between the richest and the poorest hinders the mentioned phenomenon.
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Content available remote The Gini Coefficient as a Measure of Disproportionality
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Measures of inequality, properly adapted, often tend to be used as a tool to address the issue of disproportionality. The most popular of them, such as the Gini or Atkinson coefficient, or entropy coefficient can, under certain circumstances, act as measures of disproportionality. However, one must specify precisely what is to be measured and interpret the results consistently. In this paper we analyze what confusion or outright errors can be committed when using inequality coefficients. The presented analysis is aimed at the Gini coefficient, however, the problem also applies to the rest of the coefficients.(original abstract)
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Celem badań była ocena struktury agrarnej w Polsce na przykładzie wybranych województw z trzech byłych zaborów: województwa wielkopolskiego z zaboru pruskiego, województwa małopolskiego z zaboru austriackiego oraz województwa świętokrzyskiego z zaboru rosyjskiego. Ocenie zmian w strukturze agrarnej posłużyło jej porównanie dla lat 1921 oraz 2002. Do analizy struktury agrarnej wykorzystano współczynnik Giniego oraz współczynnik urolnienia. Wskazano, że struktura agrarna, pomimo upływu lat oraz przekształceń ją determinujących, uległa podobnym zmianom w obrębie trzech zaborów. Oznacza to, że w badanych województwach struktura agrarna ma silne uwarunkowania historyczne. Różnice w strukturze agrarnej pomiędzy obszarami trzech zaborów zostały zachowane do obecnych czasów, pomimo wspólnej polityki rolnej, gospodarczej i ekonomicznej prowadzonej na tym terytorium przez prawie 100 lat. (abstrakt oryginalny)
EN
The objective of the paper is to analyse agrarian structure in Poland in 1921 and 2002 based on the examples of the following selected provinces from the former three annexed territories: the Greater Poland Province from the Prussian partition, the Lesser Poland Province from the Austrian partition and the Świętokrzyskie Province from the Russian partition. The subject of evaluation of changes in agrarian structure is based on comparisons of 1921 and 2002. The Gini coefficient and the arable coefficient were applied in the analysis of agrarian structure. As shown in the paper, changes in agrarian structure, despite the flow of many years and the transformations determining it, were much alike within the three annexed areas. This means that agrarian structure, within the three annexed areas, is strongly conditioned by history. (original abstract)
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Research background: A lot of research has been directed at describing empirical distributions by using a theoretical model. In the literature there are proposals for various types of mathematical functions. In 2010 Zenga proposed a new three-parameter model for economic size distribution which possesses interesting statistical properties which can be used to model income, wealth and financial variables. Purpose: The aim of this paper is to apply the Zenga model to income distributions in Poland by voivodeship. Research methodology: The basis for the calculations presented in the paper has been based on the individual data coming from a random sample obtained within a Household Budget Survey conducted by the central Statistical Office in the year 2014. The parameters estimates of the Zenga distribution were obtained by means of the D'Addario's invariants methods, mainly with the Pietra index. Results: The results of the conducted approximations, presented in the paper confirmed the good consistency of the Zenga distribution with the empirical income distribution in Poland, both in total and for households. Novelty: The study contributed to the application of a new three-parameter income distribution model to describe income distributions in Poland. (original abstract)
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International economists are divided over whether income inequalities can be explained with the use of an approach known as the Kuznets hypothesis. Some researchers criticize the Kuznets hypothesis while others support it in their reports. According to Kumor, the Kuznets curve (which is the graphical representation of Russian American economist Simon Kuznets’ hypothesis that economic inequality increases over time while a country is developing, and then begins to decrease after a certain average income is attained) accurately reflects income inequalities only when there are distinct processes of change in the economy. The author sets out to check if the Kuznets hypothesis holds true for Poland. The research covered the period of 1974-2007 with two different economic systems: central planning in 1975-1988 and the market economy in 1990-2007. The processes of economic change in both systems were represented by GDP per employee. The author modified Gini coefficients (measures of the inequality of a distribution developed by Italian statistician Corrado Gini) characterizing wage inequalities. He also applied the method of least squares, a standard approach to the approximate solution of sets of equations in which there are more equations than unknowns. The results of the research seem to confirm a modified version of the Kuznets hypothesis, separately for both economic systems, according to Kumor. In the last analyzed year, 2007, the Gini coefficient was close to its maximum value, the author says.
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