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Jarosław Wołkonowski

Abstract

The article analyzes the beta-convergence of the EU–10 countries and the EU–15 for 2004 and 2015 at four levels – the state, NUTS 1, NUTS 2 and NUTS 3. The strongest beta-convergence is at the level of the EU–10 countries; however, the lower the level of the regional unit, the weaker the beta-convergence. At the NUTS 3 level in Poland, Slovenia and Hungary, divergence was found, which means there are convergence and divergence processes.

Open access

Vladislav Čadil

Abstract

Behavioural additionality is defined as permanent (long-term) changes in all spheres of behaviour and general capabilities of supported companies as a consequence of public support received. It closely relates to the output additionality because it creates prerequisites for improvement of firms economic performance. This paper aims to show the concrete application of this concept in the evaluation of programmes in the Czech Republic on the example of the TIP programme. It also tries to outline certain aspects that cannot be captured on the one hand when looking only at input and output additionalities, but on the other hand they enable better understanding of these additionality types. The methodology used for assessing behavioural additionality is based on a qualitative approach, a mix of a questionnaire survey and structured interviews. The evaluation confirmed the applicability of the behavioural additionality concept for programmes evaluation in the Czech Republic and showed that both the short-term and long-term effects of the R&D support in the areas of cooperation, R&D activities and firms strategies have already occurred.

Open access

Wiesław Romanowicz

Summary

Subject and purpose of work: The paper addresses the issue of the attitude of students from Southern Podlasie to their region. Its purpose is to present the stance of young people who are permanent residents in the Eastern Borderlands to their civilizational identity.

Materials and methods: The results shown in the present article come from the research carried out among students of Pope John Paul II State School of Higher Education in Biała Podlaska. A questionnaire designed by the current author contained 42 closed, semi-open and open questions. It was conducted in May – 2017 in the auditorium among 214 third year students from the following areas: nursing – 48, sociology – 29, pedagogy – 41, national security – 63, tourism and recreation – 33.

Results: The study demonstrated that 83.3% of the students who identify themselves with the Western civilization and 72.0% of the respondents who identify themselves with both the Eastern and Western civilizations declare to be fully attached to the region. Slightly more than half of the respondents (51.4%) are convinced that they live in a region characterized by cultural diversity. This may suggest that the region of Southern Podlasie is characterized by the presence of the elements defining both the Western and the Eastern civilization.

Conclusions: When summarizing the attitude of the students to the region, it should be noted that over 70% of them fully identify with it. Religion has the greatest influence on the respondents’ regional consciousness. This element should be recognized as the basic factor characterizing the students, which proves that the basic feature which identifies Southern Podlasie is the diversity of denominations.

Open access

Zdzisław Kes and Łukasz Kuźmiński

Abstract

This paper presents the methods for the evaluation of budget variance risk, i.e. the risk of a difference between the budgeted and actual figures. The postulated approach is based on extreme value analysis (EVA), to offer, among other things, the evaluation of maxima distribution parameters for studied phenomena. The proper recognition of these parameters yields potential for calculation of probabilities for budget variance to pass certain levels established as critical. This methodology can be used to evaluate deviation levels by time period, and to compare them against historical data. The main objective of this paper was to examine the utility of the theory of extreme values in the estimation of budget deviation risks. The study presents the results of probabilistic analyses of data obtained from a budgetary cost control unit of a production company located in eastern Poland, for the period of 2011-2012. The developed method of analysis and assessment of budget deviations is in line with the development of concepts and methods of management accounting.

Open access

Ivana Tomašević, Sandra Đurović and Nikola Abramović

Abstract

This paper presents an analysis of the current state of the use of digital technologies by the categorized hotel accommodation providers in the Municipality of Bar. The concept of SMART tourism and the use of digital technologies in tourism implies networking of tourist content throughout the country towards getting “smart experience” from local community and creating “smart business ecosystem”. Hotels at the locations need to take advantage of new technologies and include various business, sociocultural, psychological and educational components. Following was analysed: the quality of the internet presence, the level of networking with the local tourist businesses, the use of logistic innovations in tourism and the intensity of the use of social networks. The goal was to identify the level of current digital recognition and the degree of use of information technologies to point out the unused potential for the development of entrepreneurship in the hotel industry.

Open access

Rositsa Petkova-Slipets and Penka Zlateva

Abstract

The influence of types and parameters of hollow microspheres in the composition of syntactic foams on their structure and coefficient of thermal conductivity has been studied. By using structural and thermal analysis it has been found that the volume concentration and the size of the ceramic and glass hollow microspheres have a strong impact on the density and thermophysical properties of the thin syntactic foams coatings. It has been shown that the best heat insulating properties belong to syntactic foam with composition of 60 vol. % ceramic microspheres with particle size of 1 - 40 μm (k = 0.029 W/m·K, R = 0.008 (m2·K)/W) and with composition of 80 vol. % glass hollow microspheres with particle size of 9 - 25 μm (k = 0.087 W/m·K, R = 0.008 (m2·K)/W). The results demonstrate that application of syntactic foams as thin insulating coatings is appropriate and they are an energy efficient material with number of benefits compare with the common thermal insulators.

Open access

Iwona Markowicz

Abstract

The aim of the research was an assessment of the relative risk of liquidation of a company depending on its age. The research covered economic entities established in Szczecin in the period 1990-2010. The analysis was carried out with the use of a logit model. The risk of company liquidation was examined depending on the entity’s age expressed both in months (continuous variable) and in grouped intervals (year, half-year). In this way, attention was drawn to the benefits of continuous variable coding (rank and 0-1 coding). The research covered companies established during 1990-2010 in total (over 120 thousand) and in time periods resulting from the cyclical character of liquidation of companies (in accordance with the earlier research findings). The research showed that the risk of company liquidation decreases as the company grows older (the use of a continuous variable and a rank variable). On the other hand, the risk of subsequent age groups (using the 0-1 variable) prevents the risk from being monotonous.

Open access

Ruhet Genc

Abstract

Many destinations around the world make money out of winter tourism, specifically from skiing activity. However, global warming and climate change force these destinations to consider upon another non-snow related activities in winter or all-year activities. Among these activities, ice holiday tourism, thermal tourism and gastronomy take particular attention. The paper initiates to discuss these activities through various examples in the world in a theoretical manner together with real world reflections. Starting with presentation of previous literature, the paper will consider how different destinations at a global scale are seeking for adaptation to other type of activities in the face of global warming. Then, alternative activities for winter tourism will be presented in detail. Finally, this paper concludes that alternatives are still presents for the destinations suffering from the loss of revenue due to global warming as well as destinations looking for diversifying their activities in order to attract more tourists.

Open access

Katarzyna Lik

Summary

Gambling activity is a multifaceted phenomenon. Gambling is a special field of business. The government authorities ascribe the right to a monopoly of this area of economic activity. The randomness and financial size of gambling foster the development of the grey market. In addition to the economic effect, the moral dimension of this type of activity is an extremely important aspect. The Customs and Tax Control Service supervises the functioning of the gambling market in Poland.

Subject and purpose of work: The article is devoted to the issue of gambling. The aim of the research was to present the activities of the Customs and Tax Control Service in the field of legal and illegal gambling.

Materials and methods: The study methods used were literature review, legal acts, documents of the Ministry of Finance, statistic data, using quantitive and systems analysis.

Results: As a result, the directions of the Customs and Tax Control Service activities were identified in the field of gambling market control.

Conclusions: The activities of Customs and Tax Control Service bring results in fighting illegal gambling, protecting players, and raising social awareness of the dangers of using services of illegal gaming operators.

Open access

Yassin Eltahir

Abstract

The study raised the question of knowledge generation, in attempt to answer this question an economic model was introduced, namely, aggregate demand and aggregate supply. The final target equations can be solved by general rule (deterministic) of solving quadratic equations. The study use analytical geometry and matrix algebra tools to solve the model beside testing their stability characteristics. If we reach unique value to the price equilibrium level then income equilibrium level the maximum potency of the economy can determined. Accordingly the rest of model values would be solved spontaneously. The essential derived result is the relationship between the dependent variable and independent variable can be redefined into accommodated and accommodator one. The long run growth rate of price and income which equal to the equilibrium combat with exogenous theory of growth which seeking stable and sustainable growth. Other results center around how to view the debate of different economic schools from the shape of aggregate demand and aggregate supply, moreover the theoretical and practical test of model give great push to the suggested approach in answering the questions raised concerning the knowledge generation. If the model succeed in exceeding the theoretical and practical tests our understanding to the phenomena functioning will be broaden and enhanced, hence the model capability can be enlarged to interpret phenomena in fields other than economic, typically the suggested approach “top to bottom” may contribute positively to the process of knowledge generation in addition to the modification of value system extraction. Finally the study suggested a protocol scenario in how to apply the derived model by introducing different steps to the application.