Wyniki wyszukiwania - Biblioteka Nauki

1

LOCAL GOVERNMENT SECTOR AS AN IMPORTANT PART OF PUBLIC FINANCE IN POLAND (Sektor samorzadowy jako istotny element systemu finansow publicznych w Polsce)

100%

Kaczanowska E.

Optimum. Studia Ekonomiczne

|

2011

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nr 6(54)

204-217

EN

The local government sector plays an important role in the Polish system of public finance. Local financial economy has certain specific features and is a tool for resource allocation in a market economy. The role of local government sector in the public finance system can be evaluated by analysing its share in the raising and spending of public resources. In 2010, there was a decrease in the share of local government revenue and expenditure in total government revenue and expenditure, as well as in relation to the GDP.

2

INDEBTEDNESS OF COUNTIES IN SILESIAN VOIVODESHIP IN 2004-2007 (Zadluzenie powiatow ziemskich wojewodztwa slaskiego w latach 2004-2007)

100%

Czempas J. , Rduch R.

Śląski Przegląd Statystyczny

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2010

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nr 8(14)

7-24

EN

The aim of the paper is to present the scale and dynamics of indebtedness related to incomes of all 17 counties in Silesian Voivodeship. On the basis of concentration ratio proposed by K. Kukula, the authors assess changes in incomes' and indebtedness' distribution. The period taken into consideration during the analysis spanned from 2004 to 2007. The authors indicated the usefulness of the concentration ratio for the assessment of indebtedness' stability.

3

FLEXIBILITY OF INDIVIDUAL FARMS IN TRANSITION PERIOD

100%

Pieniadz A. , Renner S. , Goraj L.

Zagadnienia Ekonomiki Rolnej

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2008

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nr 1(314)

3-22

EN

Based on farm panel data the authors empirically investigate the determinants of Polish farm households' flexibility from 1994 to 2001. They focus on scale flexibility (adjustment in production volume) and scope flexibility (adjustment in product mix). The findings of our fixed-effects regression provide evidence that smaller farms are more flexible, both with regard to scale and scope of production. Farms with a higher share of variable costs tend to be more flexible, while producers who specialized in capital-intensive technologies turned out to be less flexible. Some results differ significantly from the prevailing expectations, in particular we found that farms where a generational succession took place displayed less flexibility over time. Moreover, access to off-farm income and finances (income of household members, loans, government subsidies) is significant, but its influence varies. The results suggests that Polish farmers use various strategies in order to adjust the farm to changing environment, which should be taken into account in the design of supporting policies.

4

REVENUE STRUCTURE IN POLISH HOUSEHOLDS IN SOCIO-ECONOMIC GROUPS IN THE YEARS 1993-2008 (Struktura przychodów w polskich gospodarstwach domowych wedlug grup spoleczno-ekonomicznych w latach 1993-2008.)

100%

Fajczak-Kowalska A.

Pieniądze i Więź

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2009

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tom 12

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nr 4(45)

134-141

EN

The article presents structure of income of Polish housekeeping according to membership to six socio-economic groups. Research period includes years from 1993 to 2008. Analysis has been carried on base of model of development trend.

5

EU-SILC a jeho metodologická úskalí: mezinárodní srovnatelnost a příjmové proměnné

100%

Mysíková M.

Data a výzkum - SDA Info (Data and Research - SDA Info)

|

2011

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tom 5

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nr 2

147-170

EN

The European Union Statistics on Income and Living Conditions (EU-SILC) set of surveys are an important source of comparative statistical data. EU-SILC provides data on income, living conditions, poverty and social exclusion, material deprivation: topics of growing interest to scholars in Europe and elsewhere. EU-SILC surveys are fielded in 29 European countries and coordinated by Eurostat. Although the survey is harmonised, the individual level microdata consists of many dissimilarities across participating countries because of different national conditions, methods of data collection and/or data processing. The aim of this article is to discuss the opportunities and limitations of EU-SILC datasets. In addition to discussing the development, methodology and basic pitfalls of EU-SILC, this article focuses on (a) income variables, (b) differences in income among countries and (c) impact of income differentials on data comparability. The main problems of income data may be summarised as follows. 1) Some countries use registers to report income variables while others obtain this information from interviews, and this difference lowers their comparability. 2) The incidence of negative or zero values makes the construction of poverty and inequality measures difficult. 3) There are national differences in the net-to-gross income conversion procedure. This study shows using a four country analysis that the net-to-gross conversion procedure overestimates gross wages in two countries and underestimates it in two others. Notwithstanding these methodological issues, EU-SILC is an important resource for the comparative study of income.

6

DOES LABOUR FORCE EDUCATION ACCELERATE THE SPEED OF CONVERGENCE? EMPIRICAL EVIDENCE FROM SELECTED EU COUNTRIES

100%

Workie-Tiruneh M.

Ekonomický časopis (Journal of Economics)

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2013

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tom 61

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nr 4

344 – 357

EN

This paper empirically looks at the contribution of labour force education to the speed at which relatively poor economies are converging to the income per capita level of richer economies. While there is a bulk of empirical studies in addressing the links between human capital and economic growth, this paper makes an endeavour to use a less frequently used proxy for human capital, i.e. the education of the labour force at various levels and investigates whether we can explain cross-country variation in economic growth with variation in labour force education. Using the data of EU-26 countries in the period (1995 – 2009) and based on a three-period data and five-year interval non-overlapping panel, the paper finds that the labour force education helps countries to grow at a faster rate.

7

Próba oceny rozwoju polskiej wsi pięć lat po przystąpieniu do Unii Europejskiej

100%

Marciniuk-Kluska A. , Bombik A.

Studia Ecologiae et Bioethicae

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2010

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tom 8

|

nr 1

14-22

EN

Th e objective of this article is familiarisation with the issues relating to agricultural development in Poland and its perspectives for the future. A trial to assess the development of the Polish agricultural areas has been made five years after the accession to the European Union. The analysis has been performed on the basis of the data from Economical Accounts for Agriculture (EAA), the Central Statistical Office (GUS) and the Ministry of Agriculture and Rural Development (MRiRW). Chosen data on income and subsidies in the farm sector in Poland between 2003 and 2008 have been quoted. The analysis of the statistical data shows that farmers’ income after the Poland’s accession to the EU has risen nearly twice but the financial situation of people living in the agricultural areas is still very diversified. Their income has increased thanks to the EU direct subsidies. The integration between Poland and the European Union has created additional opportunities for growth in the food and agriculture sector. For five years of the Polish membership in the EU the export of farm and food products has nearly tripled.

8

LOCAL GOVERNMENT INCOME AND EXPENDITURE - A COMPARATIVE ANALYSIS BETWEEN EUROPEAN UNION COUNTRIES

100%

Kaczanowska E.

Optimum. Studia Ekonomiczne

|

2011

|

nr 5(53)

149-156

EN

The organization of local government differs between the countries of the European Union, and may involve one, two or three levels of local authority. A characteristic feature is the process of merger of districts and the development of cooperation between districts. There is an increase in the competences and powers assigned to authorities at regional level. The economic position of the local government sector within the system of public finances in EU countries is growing in significance. More than 25% of public revenue in the whole of the EU is made up of local government revenue, and almost 25% of public expenditure is local government sector expenditure. These amounts are equivalent to around 12% of GDP.

9

WITHIN-COUPLE FINANCIAL SATISFACTION IN THE CZECH REPUBLIC: A TEST OF INCOME POOLING HYPOTHESIS

88%

Myslíková M.

Ekonomický časopis (Journal of Economics)

|

2016

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tom 64

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nr 4

301 – 316

EN

This paper uses the national EU-SILC 2013 data to analyse the impact of the distribution of personal income between partners on reported financial well-being of couples in the Czech Republic. It focuses on partners in two life stages: couples raising children and couples with empty nests. On average, women contribute substantially less to the household budget than men and their financial satisfaction is slightly lower. Financial satisfaction of partners with children is not influenced by who brings the income. In a childless household, the higher woman’s contribution, the lower is man’s satisfaction with the financial situation relatively to hers.

10

POOR SUPPORT FOR POOR PEOPLE? ASSESSING THE IMPACTS OF IMPROVING ADEQUACY IN MINIMUM INCOME SCHEME IN SLOVAKIA

88%

Gerbery D. , Miklošovič T.

Sociológia (Sociology)

|

2018

|

tom 50

|

nr 3

246 – 267

EN

The paper conceptualizes and quantifies effects of improving adequacy in the minimum income scheme in Slovakia. It builds on previous findings on its significant shortcomings and discusses them in relation to the ideas of activation, active inclusion and social investments. The core of the paper is based on microsimulation of effects of proposed reform scenarios. Three major changes of minimum income scheme’s parameters are explored: setting new amounts of minimum income benefit, introducing guaranteed amounts in the minimum income scheme, and change of equivalence scale. The effects are identified in terms of poverty rate, poverty gap, size of target population and budget requirements. Results serve as a basis for discussion on future reforms of the minimum income scheme in Slovakia.

11

ANALYSING INCLUSIVE GROWTH: EMPIRICAL EVIDENCE FROM THE SLOVAK REPUBLIC

88%

Domonkos T. , Jánošová M. , Ostrihoň F.

Ekonomický časopis (Journal of Economics)

|

2013

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tom 61

|

nr 9

918 – 933

EN

The presented paper aims to discuss the measurement of inclusive growth, using an abstraction, through which the inclusive growth is approximated as the pro-poor growth. Furthermore, we aim to provide empirical evidence from the Slovak Republic. The analysis examines whether the economic growth achieved in the Slovak Republic during the time period from 2004 to 2009 had decreased the inequality of the income distribution of the households or not. During the analysis the Headcount index, the Poverty gap index and the Severity of poverty index are calculated and evaluated. The paper also provides estimation of the actual income distributions through the theoretical distributions, for the examined years. The results show rather negative relationship between growth and the decrease of income inequality.

12

CORPORATE INCOME TAXATION ON SMALL AND MEDIUM SIZE BUSINESSES

88%

Szczepanska I.

|

2008

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nr 1(20)

110-163

EN

The work contains a review of the current forms of taxation on small and medium size businesses based on the interpretation of legal acts referring to general and simplified forms of taxation. It describes potential possibilities of tax management in a company. Special attention was drawn to the way of taking a decision which form of taxation to choose. The result of the work is a conclusion that the complexity of taxation problems and a lack of stability in the area of tax regulations make looking for the best form of taxation and finding an optimal variant, i.e. one that enables to get tax benefits, is somewhat complicated. Moreover, small and medium size companies have small resources to identify and outsource complex taxation services, which is an additional factor creating a risk for the taxation surrounding. However, there is an opportunity to minimize taxation because its individual forms provide solutions addressed only to companies belonging to the discussed sector.

13

PASSENGER CAR SALES PROJECTIONS: MEASURING THE ACCURACY OF A SALES FORECASTING MODEL

88%

Pavelková D. , Homolka L. , Vychytilová J. , Ngo V. M. , Bach L. T. , Dehning B.

Ekonomický časopis (Journal of Economics)

|

2018

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tom 66

|

nr 3

227 – 249

EN

This paper considers the importance of the automobile industry in the global economic environment and sheds additional insight on the forecasting of passenger car sales. The study uses data from the automotive sectors in 38 countries, which account for more than 80% of passenger cars in use worldwide for testing the accuracy of a general framework that uses income and other country-specific factors to forecast passenger cars sales for short- and mid-term periods. The results indicate that this framework can be applied to a wide range markets, but its performance is primarily influenced by income levels in these markets. Tested and discussed is not only income as the main predictor of sales, but also the effects of other factors such as vehicle ownership level on passenger car sales projections. Income is shown to play both a determining role and a moderating role that affects other variables’ impact on passenger car sales.

14

KAPITÁLOVÁ STRUKTURA – PROBLÉM VÝNOSOVÉHO OCENĚNÍ PODNIKU

88%

Mařík M. , Maříková P.

Ekonomický časopis (Journal of Economics)

|

2015

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tom 63

|

nr 3

259 – 277

EN

The article shows the need to assess a capital structure in a discount rate within income business valuation consistently with the financial plan and the final business value. It analyses mistakes resulting from simplified estimates of a capital structure. The article also points out importance of a choice of the appropriate reagent function for equity cost calculation according to a firm’s leverage and it presents proposals for modification of the leveraged beta function and for analytical calculation of equity cost that provide the same firm’s value as the direct recalculation of equity cost by the iterative method.

15

Vplyv opodatkuvannya i pidvyshchennya komunal'nykh taryfiv na vyplatu zarobitnoyi platy «v konvertakh»

88%

Zhukova T. A.

Mekhanizm Rehuluvannya Economiky

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2016

|

tom 4(74)

145-151

EN

The article is devoted to topical issues of raising utility tariffs and tax revenues, as one of the main filler budget of Ukraine. The article analyzes the problem of tax avoidance, studied the causes of "black" salaries and the consequences for workers and the employer at payment of of such salaries, analyzes the problems of legalization of wages in context of permanent economic and political changes. It is proved that enterprises of different ownership forms, evading existing laws, develop various schemes of payment of wages "in envelopes", or "black" wages. Defining characteristics of "black" cash payments to employees and the scheme of "black" wages, benefits and drawbacks of its shadowing. It is proved that raising the minimum wage contributes to a positive increase in the official part of the wages of unscrupulous employers. Defined ways to increase the interest of employers in salary legalization.

16

Vdoskonalennya pidkhodiv do otsinyuvannya vartosti kompaniyi

88%

Derev’yanko Y. M. , Lukash O. A. , Starchenko L. V.

Mekhanizm Rehuluvannya Economiky

|

2013

|

tom 4 (62)

93-99

EN

The paper studies the problem of improving the approach to assessing the value of the company, which would take into account more factors of influence and give more adequate information on the cost of business, taking into account possible changes in the future. Most approaches to the assessment of the companies are based on static indicators that do not provide comprehensive information about the pace of development of the enterprise, and cannot determine its real market potential, which will determine the flow of profits from future operations or sales. In order to establish an adequate cost entrepreneurial businesses proposed to use the integrated index of the company value, the calculation of which is based on the use of the principles of both the income and cost approaches that would allow for a wider range of information.

17

OSOBITOSTI VÝVOJA A ŠTRUKTÚRY PRÍJMOV V SLOVENSKEJ EKONOMIKE

88%

Morvay K.

Ekonomický časopis (Journal of Economics)

|

2013

|

tom 61

|

nr 4

327 – 343

EN

In Slovak economy a structure of income (on macro-level) has formed, which is far from the usual income structure in advanced economies. The wage share significantly lagged (and declined further). The wages were largely substituted by mixed income of self-employed persons. This kind of income restructuring is associated with risks for some segments of public finance (especially for sectors financed from social contributions). While the economic performance level converged gradually to the level of most advanced economies, the income structure was more on the path of divergence. Changes in the income structure were driven by shifts in sectorial composition of the economy (e.g. expansion of branches with low wage share), but also by technological progress within sectors and branches (e.g. growth of capital intensity).

18

POTENCIÁLNÍ DISTRIBUČNÍ EFEKTY REFORMY SPOLEČNÉ ZEMĚDĚLSKÉ POLITIKY A VYVOLANÁ STRUKTURÁLNÍ ZMĚNA

75%

Křístková Z. , Ratinger T.

Ekonomický časopis (Journal of Economics)

|

2014

|

tom 62

|

nr 5

473 – 494

EN

There is a large debate concerning the reform of the Common Agricultural Policy of the European Union in which the direct payments represent the most discussed issue. This paper focuses on the problem of inequality of direct payments distribution that exists between large farms and small farms in the Czech Republic. The paper analyses the impact of proposed progressive capping scenario on the viability of large farms and assesses the effectiveness in reaching the reduction of inequality pursued by this measure. With the use of a CGE model, it is shown that there could be expected significant structural changes that will be accompanied by a decline in number of large farms in favour of smaller groups of farms. This result suggests that large farms in the Czech Republic do not seem to benefit from the economies of scale and they are equally dependent on subsidies as other farms. With respect to the distributional changes, the paper demonstrates that the progressive capping could moderately reduce the inequality in direct payment distribution but it can create another inequality if it comes to the distribution of direct payments per employee.

19

SÚVISLOSTI REALIZÁCIE KONCEPCIE STRIEBORNEJ EKONOMIKY V KRAJINÁCH EURÓPSKEJ ÚNIE

75%

Pauhofová I. , Páleník M.

Ekonomický časopis (Journal of Economics)

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2013

|

tom 61

|

nr 8

861 – 876

EN

The realization of the silver economy concept presupposes the growth of potential demand of elderly in EU countries. It depends on the increase in the proportion of elderly in the population and on the growth of their income. Increased potential demand of the older generation has to generate a significant segment of the consumer market in the field of specific goods and services for the elderly. The crisis in a meaningful way impinges on the conditions of income formation of the population. It is possible to register the transition from the phase of the debt crisis into a consumption crisis. The growth of unemployment and stagnation of wages significantly limits the basics for generating future pensions in EU countries. The potential demand of the elderly for the regions and countries of the EU is examined, especially in the Slovak conditions.

20

Professionalno-kvalifikatsionnyie indikatoryi srednego klassa v Ukraine

75%

Rosetska Y. B.

Mekhanizm Rehuluvannya Economiky

|

2015

|

tom 3 (69)

68-77

EN

The formation of the middle class in any country is the key and core of economic development, so we need to study the conditions and problems of the middle class in Ukraine. The level of education and training of employees are the foundation of stratification patterns in developed countries, so the purpose of this article is to analyse the characteristics of vocational qualification structure of Ukrainian population and its correlation with the level of material well-being. To achieve this goal, we considered vocational qualification structure of the population, dynamics and distribution of the employed population according income and occupational group. The study showed that there is no correlation between the level of professional qualifications and income in Ukraine. There is also no correlation between education, qualification, income and social status. These trends weaken the prerequisites for the formation of the middle class. For the development and strengthening of the middle class Ukraine requires coordinated economic policy at all levels, including: definition of property rights education program, transformation of wages system in the public sector, overcoming the oligarchic system of government.