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Analysis of the Leading Sector and the Effect of the Economic Growth: A Case Study in Pakpak Bharat Regency, Indonesia

Abstract

Pakpak Bharat Regency is an area with the lowest Gross Regional Domestic Product and Income percapita from 33 regency/city in North Sumatera Province. Because of this problem, to be important to know how the base sectors can improve the economy of Pakpak Bharat Regency. In this research, the study aims: (1) To know the base sectors in the economy of Pakpak Bharat Regency (2) To know the sector clasification of Gross Regional Domestic Product (GRDP) in Pakpak Bharat Regency (3) To know how the base sectors effect the Gross Regional Domestic Product of Pakpak Bharat Regency. The data used in this study is secondary data and readings related to research. The tests used in this study are Klassen Typology, Location Quotient, and Least Square test. The research finds that: (1) the economics of Pakpak Bharat Regency is divided into several quadrants, is advanced and rapidly growing sectors (Quadrant I), advanced but depressed sectors (Quadrant II), potential sector (Quadrant III), and lagging sector (Quadrant IV). (2) sectors classified as advanced sectors in Quadrant I and Quadrant II (amounting to 4 sectors) are basic sectors in Pakpak Bharat Regency with LQ>1. (3) there is a positive and significant influence between the base sector on the GRDP of Pakpak Bharat Regency.

Open access
Benefits and Inconveniences of the Practical Implementation of Environmental Life Cycle Costing

Abstract

Environmental Life Cycle Costing (ELCC) combines life cycle analysis and cost systems applied by managers in order to assess the limitations of environmental production systems. It enables the evaluation of progress in implementing sustainable development by determining the social costs of resource consumption and environmental degradation. This study presents the results of empirical research covering production enterprises with foreign equity participation operating in Poland which have the basic ELCC model in place. The research is aimed to identify the benefits and inconveniences arising from the practical application of the model as a significant factor determining its functioning in entities. The research methodology was supplemented by numerous literature items, analysis of survey questionnaires, as well as deduction and induction methods.

Open access
Characteristics of Cosmetics Brands by Country of Origin According to the Opinion of Polish Consumers

Abstract

Purpose: This article concerns the attitudes of Polish consumers toward the country of origin of the brand. The aim is to describe the characteristics of cosmetics brands depending on the country of origin according to the opinions of Polish consumers.

Methodology: The study covers several types of cosmetics: creams, shampoos, soaps, and lotions. The text analyzes twelve characteristics of brands and twelve countries of origin. The quantitative study bases on the Web Panel Interview method. The survey is representative of Polish adult internet users.

Findings: The study shows significant differences in the perception of the characteristics of cosmetics brands depending on the country of origin. Companies may use the positive features associated with the country of origin of the brand in the process of creating value for customers.

Research limitations: The results are valid for all brands of cosmetics from the selected country but not for individual brands. The research analyzed twelve characteristics of brands and twelve countries of origin. Thus, future research should address other characteristics and countries of origin. The opinions of Polish consumers may differ from those of other countries.

Originality: The originality of this study consists in the analysis of many differences in the perception of the brands depending on the country of origin. This article shows that the selected country of origin may be associated with many different characteristics.

Open access
A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports

Abstract

An important role in an organization is played by the management information system that enables managers to perform management tasks. The pillar of this system is financial and non-financial data provided by the management accounting system. The effect of the application of specific management accounting tools are various types of studies and analyses, defined in internal reports, which are the basis for management, and thus making decisions by managers. Internal reports, in order to fulfil their functions effectively, must have appropriate features as to its structure, content and other properties. In connection with this, the authors studied and presented an assessment of managers from Poland and Romania in the context of such properties of internal reports as quality, content, presentation and comments. The survey method was used as the research method, while the analysis of collected research material was based on cluster analysis and descriptive statistics. The sample consisted of 154 questionnaires. The findings are similar in both countries, although in the case of Romania, managers who assessed highly the quality and content of internal reports, and evaluated slightly lower the presentations and comments.

Open access
A Critical Review of the Dynamics of Government Debt Servicing in Zimbabwe

Abstract

This paper provides a conceptual analysis of government debt servicing in Zimbabwe from 1980 to 2015. The mounting debt burden arising largely from nonconcessionary foreign loans since the 1980s, and the economic hardships that characterise the country beginning the late 1990s, caused dreadful public debt servicing challenges. Thus, the paper discusses the public debt service reforms and policies; trends; and problems in Zimbabwe over the review period. In the paper, it was identified that between 1983 and 1997, the government’s debt servicing costs were growing exponentially, resulting in liquidity challenges. However, between 1998 and 2015, the country had plunged into public debt service overhang, with public debt servicing liabilities exceeding the country’s foreign exchange earnings. Notwithstanding the various public debt servicing reforms to boost domestic revenues, Zimbabwe, as many other developing countries, still faces a number of debt servicing problems. Among others, these include: high government debt, low industrial and export competitiveness, narrow revenue base and subdued investor confidence. The paper recommends the government of Zimbabwe to undertake the following measures, among others, aimed at either boosting or expanding the revenue base: (i) improving tax enforcements; (ii) mobilising the informal sector; and (iii) expanding the productive capacity of public entities.

Open access
Customer Disposition to Value Co-Creation Activities. The Case of the Clothing Industry

Abstract

Purpose: The willingness of consumers to engage in co-creation activities is affected by multiple factors, including intrinsic motivation, firm-level factors, and expected outcomes of the participation in co-creation process. However, the final decision of customer engagement in co-creation is determined by the level of brand attachment and love experienced by customers, product category, and the type of needs satisfied with the object of co-creation. The current research proposes a holistic view of the abovementioned factors and variables by exploring their relationships and mutual influence.

Methodology: This study analyzes the results of qualitative research on the dynamics between positive client attitude toward a brand and the willingness to engage in co-creation activities.

Results/Findings: The study reveals that the willingness to engage in co-creation activities is strongly related to the level of brand attachment except for when people conduct such activities to experience the process itself. The level of customer satisfaction from participation in co-creation processes influences their future sense of brand love and attachment. Moreover, the way and strength of customer engagement in co-creative projects are affected by the product category. The authors especially stress the importance of a strategic approach toward designing and implementing co-creation projects and the key role of appropriate communication with participants.

Open access
Diagnosis-Related Group Prospective Payment System in Poland – Costs Versus Tariffs: The Case of Inguinal Hernia

Abstract

In the last 20 years many OECD countries have adopted some form of diagnosis-related group (DRG) prospective payment system to reimburse hospitals. In Poland, hospitals are also paid fixed prices, imposed by Narodowy Fundusz Zdrowia (NFZ) according to DRG, for patients treated. The aim of this paper is to calculate, analyze and compare the costs of patient conditions within the same DRG (F72 – inguinal hernia), collate these costs and the reimbursement from NFZ with the purpose of determining the net profit and then check if it matches bigger research samples. In order to realize the aim of the paper, a comparative and a content analysis of medicals documents and financial data were adopted, and Student’s t-test was performed. The Shapiro-Wilk test was applied to confirm the correctness of the research sample. The results revealed that the reimbursement for costs related to inguinal hernia treatment covers the costs of 90% of patient conditions from the research sample.

Open access
Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait”

Abstract

The aim of the paper is to examine whether their profession is a source of satisfaction for Polish accountants. The study used the results of a nationwide survey by the accountants association in Poland “2017 accountants’ portrait”. As it results from more than 2,500 responses by accountants, over three quarters of respondents assess their own job satisfaction highly. The image of an accountant satisfied with their job does not match the stereotypical perception of this profession. The respondents’ answers indicate that the level of satisfaction is related to the position held and the remuneration received. The perception of accountants as “generators of additional costs” or “business impediments” is also significant, which can lower satisfaction with working in accounting. The paper employs methods of a source analysis and a diagnostic survey. The data collected in the survey was analysed using simple statistical methods and was appropriately presented.

Open access
The Economic Competitiveness and Inclusive Development Nexus: Empirical Evidence from 101 Economies

Abstract

The paper explores the association between economic competitiveness and inclusive development in 101 economies based on data provided by the 2018 World Economic Forum reports. Coefficients of ranks correlation and cluster analysis are used in this view. The values of Competitiveness Index and of Inclusive Development Index delivered by the 2018 World Economic Forum reports are considered. Economic competitiveness and inclusive development are positively associated in our sample of 101 economies and the correlation is stronger in the emerging countries as in the group of advanced economies. Among the advanced economies the mean scores of GCI and IDI are higher than in the group of emerging countries showing a better coordination of economic and institutional factors driving competitivity as well as inclusiveness. Countries belonging to a geographical region/continent/economic group are not grouped in the same cluster, emphasizing disparities among countries at regional/continental/economic group level. In the group of emerging economies, the disparities regarding competitivity and inclusiveness are lower than those among the advanced economies, the clusters are closer to one another and they are more homogeneous. Greater competitivity and economic performance can generate socioeconomic inequity that should be corrected through appropriate economic and social policy measures aimed to lead to wider distrbution of income and social inclusiveness.

Open access
The Evolvement of Online Consumer Behavior: The ROPO and Reverse ROPO Effect in Poland and Germany

Abstract

Purpose: The aim of the study was to find out whether the online shopping behaviors ROPO and Reverse ROPO Effect differ between Poles and Germans.

Methodology: The author conducted quantitative research among Polish and German students (129 questionnaires). The measures for this study were hypotheses that tested in mean and comparative analysis.

Findings: In the context of online consumer behavior, the results indicate that consumers display different preferences for ROPO or Reverse ROPO Effect. These differences trace back to cultural differences, particularly different uncertainty avoidance levels, and different stage of e-commerce markets maturity.

Research implications: E-commerce markets constantly evolve and so does online consumer behavior. While immature e-commerce markets follow their mature counterparts, their respective online consumer behavior also evolves, currently displaying different tendencies in ROPO and Reverse ROPO Effect between markets.

Limitation: Respondents that cover all age groups would be more representative of the respective countries of analysis. Moreover, instead of a cross-sectional, one should conduct further research with a time-series study to capture trends in behavior adoption, which effect from the evolving nature of the e-commerce retail market.

Open access